Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697763405991.pdf (Fiji)
2020-2021 NATIONAL BUDGET REVENUE POLICIES ANNEX A 2020/2021 NATIONAL BUDGET SUMMARY OF REVENUE POLICIES 17 July, 2020 2020-2021 NATIONAL BUDGET REVENUE POLICIES Part 1 – Direct Tax Measures (i) Income Tax Act Policy 1.

Social Responsibility Tax (SRT) and Environment & Climate Adaptation Levy (ECAL) Description  The ECAL component of SRT will be reduced from 10% to 5%.
The new SRT and ECAL structure will be as follows: Chargeable Income 270,001 – 300,000 300,001 – 350,000 350,001 – 400,000 400,001 – 450,000 450,001 – 500,000 500,001 – 1,000,000 1,000,000 + Social Responsibility Tax Payable 13% of excess over $270,000 5,400 + 14% of excess over $300,000 14,900 + 15% of excess over $350,000 24,900 + 16% of excess over $400,000 35,400 + 17% of excess over $450,000 46,400 + 18% of excess over $500,000 161,400 + 19% of excess over $1,000,000 Environment & Climate Adaptation Levy 5% of excess over $270,000 5% of excess over $300,000 5% of excess over $350,000 5% of excess over $400,000 5% of excess over $450,000 5% of excess over $500,000 5% of excess over $1,000,000 2.
Advance Payments of Tax  The rule for advance payment as amended in the COVID-19 Response Budget will be made permanent.

 Companies will be required to make advance tax payments in 9 installments at the 1 rate of 11 %.

9  Additionally, the application of penalties was removed in the COVID-19 Response Budget and was valid until 31 December 2020.

This waiver continues to apply for the next 3 years.

3.

Debt Forgiveness 4.


Thin Capitalization  As announced in the COVID-19 Response Budget, debt forgiveness is not subject to income tax for all debt outstanding forgiven from 1 April 2020 up to 31 December 2020.

 The existing policy and the forgiveness period for the new debt is extended until 31 December 2021.

 In addition, debts created between 1 April 2020 to 31 December 2021 will also be eligible for income tax exemption under debt forgiveness provisions.
 The debt-to-equity ratio will be increased from the current 2:1 to 3:1.

 Therefore, a higher amount of tax deductibility in relation interest will be allowed for foreign controlled Fiji company.

5.

Depreciation write-  A 100% write-off on purchase of fixed assets of up to $10,000 used for business off incentive purposes was announced in the COVID-19 Response Budget.

6.

Accelerated Depreciation 7.


Tax deduction for reduction of commercial rent  In light of the current economic situation, this policy will be made permanent.

 A 100% write-off for the construction of a new commercial and industrial building, provided that approvals are obtained prior to 31 December, 2020, was made available in the COVID-19 Response Budget.

 This incentive will be made permanent.


 As part of the government assistance package to businesses, a tax deduction was accorded to landlords for reduction of commercial rent.

The deduction applied to existing rental contracts whereby landlords need to provide record of rental income received for the past 6 months.

2020-2021 NATIONAL BUDGET REVENUE POLICIES 8.

New Medical Investment Incentive  The reduction referred to the rent payable after 01 April 2020 to 31 December 2020.
 This tax deduction will be further extended until 31 December 2021.

The existing package will be repealed and replaced with the following: i.
 Private Hospital Income tax exemption for the establishment of a new hospital based on the following capital investment levels: Capital Investment ($) $2,500,000 - $5,000,000 $5,000,001 - $10,000,000 More than $10,000,000 Tax Holiday 7 years 13 years 20 years  An investment allowance will be available for the refurbishment, renovation and extension of a hospital based on the following capital investment levels: Capital Investment ($) $500,000 - $1,000,000 More than $1,000,000 Tax Deduction 30% 60% ii.
 Ancillary Medical Services Income tax exemption for the establishment of a new ancillary medical service center based on the following capital investment levels: Capital Investment ($) $500,000 - $3,000,000 $3,000,001 - $10,000,000 More than $10,000,000 Tax Holiday 7 years 13 years 20 years  An investment allowance will be available for the refurbishment, renovation and extension of an ancillary medical service center based on the following capital investment levels: Capital Investment ($) $500,000 - $1,000,000 More than $1,000,000 Tax Deduction 30% 60% 9.
New Incentive Package for Sub- division of lots  A new incentive package will be introduced for investment in the business of sub- division of lots for residential or commercial purpose.

The following benefits will be available: Capital Investment ($) Less than $1,000,000 $1,000,001 - $3,000,000 $3,000,001 - $7,000,000 More than $7,000,000 Tax Deduction 20% 30% 40% 60%  Duty concession will be available on importation of raw materials, equipment  and machinery for the establishment of the project.
Income tax exemption will be available on developer profits for proceeds of sale.

 The new Incentive Package for Sub-division of lots will be applicable from 1 August 2020 to 31 July 2022.

2020-2021 NATIONAL BUDGET REVENUE POLICIES 10.

New Incentive  A new incentive package will be introduced for private companies investing in Package for Private sector investment in buildings 11.

Residential Housing Development Incentive – Development of Housing for Public Rental 12.
Tax incentives for Corporate Bonds 13.

FNPF Contribution buildings to be used by government or entities approved by government.

 The following benefits will be available:  Duty concession will be available on importation of raw materials, plant, machinery and equipment for the establishment of the project.

 Tax exemption will be available on rental income.
 Regulation 12, Part 3 of the Income Tax (Residential Housing Development Package) Regulations 2016 will be extended to include duty concessions for the importation of raw materials, machinery and equipment for the establishment of the housing project.
 To support post COVID-19 recovery through provision of additional avenues for corporate financing, the issuance of corporate bonds will be incentivized as follows:  A 150% tax deduction will be allowed to companies for listing of corporate bonds with the South Pacific Stock Exchange (SPSE).

This deduction will be applied on the cost of listing.

 A 150% tax deduction will be allowed on interest paid on corporate bonds.

 Interest income earned on corporate bonds will be exempt from tax.
 To provide immediate financial support to employers during this time of financial hardship, the mandatory FNPF contribution was reduced to 5 percent in the COVID-19 Response Budget.

This policy is further extended until 31 December 2021.

 Employer contribution exceeding the 5% mandatory FNPF contribution and up until 10%, will be allowed a tax deduction of 150% of the excess.

The deduction will be applied retrospectively from 1 April 2020.

14.
14.

Capital Gains Tax  CGT exemption threshold for capital gains made by a resident individual or Fijian (CGT) citizen will be increased from $16,000 to $30,000.

15.
15.

Income Tax Act –  Depreciable Assets will now be taxed under Capitals Gains Tax rules and not Section 2: Definition of Capital Asset income tax rules  Therefore, the definition of Capital Asset in Section 2 of the Income Tax Act 2015 will be extended to include depreciable assets and section 34 will be amended to clarify rules on disposal of depreciable assets.

16.

Fringe Benefit Tax  A tax deduction will be allowed to the employer for Fringe Benefits Tax.

17.
17.

Non Resident Withholding Tax Consequently, Section 22 of the Income Tax Act will be amended.

 Section 10 will be amended to exclude accommodation provided or reimbursed, airfare, transport and allowances from the application of Non Resident Withholding Tax.

18.

Permanent Establishment  The Permanent Establishment Rules will be amended to allow consistent application with international taxation rules.

19.
19.

Tax deduction on loans taken for medical purposes  A tax deduction will be allowed on loan (inclusive of both principal amount and interest accrued) taken from a licensed financial institution for medical treatment.

 The applicant will be required to provide medical certificate, details of the loan facility and receipts to confirm expenses.
 The following expenses are eligible:  hospital expenses; 2020-2021 NATIONAL BUDGET REVENUE POLICIES    food and accommodation if part of the package with the hospital; international fares; and interest expenses incurred with the loan (in case of consolidated loan), interest deduction will be allowed proportionately.

20.

Corporate Reorganization  Deferral rules for company incorporation will be introduced.
 Transfer of assets by an individual shareholder to a company at the point of incorporation will not be subject to tax.

 Subsequently, disposal of assets will be subject to normal tax.

21.

Donation to the Sports Fund  The threshold to qualify for the 150% tax deduction available for donations to the Sports Fund will be removed.

 The recipient of the donation must be registered with the Fiji National Sports Commission.

22.
22.

Tax deduction to hire  A 150% tax deduction will be allowed to hotels and resorts that hire local artists local artists such as craftsmen, dancers and musicians.

(ii) Tax Administration Act Policy 1.

Audit Penalty Description  300% VAT evasion penalty and 75% income tax audit penalty will be replaced with a low, harmonized and progressive audit penalty regime.
 Audit penalty rates for tax shortfall for Income Tax, VAT and Other Taxes will be 15% per annum and will be computed using the simple interest formula.

The same rate and methodology will be applied for tax benefits obtained through overestimation of tax losses.

 Consequently, section 46 and Section 46A will be amended and section 46B will be removed.

(iii) Stamp Duty Act Policy 1.

Stamp Duty Description  Stamp Duty Act will be repealed.
(iv) Airport Departure Tax Act Policy 1. Review of Airport Departure Tax Description  The Airport Departure Tax will be reduced from $200 to $100.

Part 2 – Indirect Tax Measures (i) Service Turnover Tax Act Policy 1.

Service Turnover Tax (STT) Description  The 6% STT on all prescribed services will be removed.

(ii) Value Added Tax Act Policy Description 2020-2021 NATIONAL BUDGET REVENUE POLICIES 1.
VAT Monitoring System (VMS)  The implementation of the VAT Monitoring System (VMS) as captured in the Electronic Fiscal Device (EFD) Regulations will be further deferred to 01 January 2022.

2.

VAT Reverse Charge  The provisions of VAT Reverse Charge applicable on supplies received from abroad will be repealed.

3.

VAT on Residential Rents  A person engaged in the supply of residential accommodation, irrespective of the annual gross turnover will be exempted from VAT.
(iii) Environmental & Climate Adaptation Levy Act Policy 1.

Environment & Climate Adaptation Levy (ECAL) 2.

ECAL on Superyacht Charter.

3.

Environment & Climate Adaptation Levy (ECAL) on Motor Vehicles Description  The Environment & Climate Adaptation Levy (ECAL) will be reduced from 10% to 5%.

 The threshold for application of ECAL will be increased from $1.25m to $3m for all prescribed services.

 ECAL on Superyacht charter will be reduced from 10% to 5%.
 ECAL on motor vehicles will be reduced from the current 10% to 5%.
ECAL Structure on Hybrid Vehicles Cylinder Capacity Description Less than 1,500 cc 1,500 cc to 2,500 cc 2,500 cc to 3,000 cc Exceeding 3,000 cc New Used New Used New Used New Used ECAL Structure on Non Hybrid Vehicles Cylinder Capacity Description Less than 1,000 cc 1,000 cc to 1,500 cc 1,500 cc to 2,500 cc 2,500 cc to 3,000 cc Exceeding 3,000 cc New Used New Used New Used New Used New Used Current ECAL 10% 10% 10% 10% 10% 10% 10% 10% Current ECAL 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% New ECAL 5% 5% 5% 5% 5% 5% 5% 5% New ECAL 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 4.
Environment & Climate Adaptation Levy (ECAL) on White Goods  ECAL on white goods will be reduced from the current 10% to 5%.

The goods are as follows:  Smart phones;  Air conditioners;  Refrigerators and Freezers;  Televisions; 2020-2021 NATIONAL BUDGET REVENUE POLICIES  Washing Machines;  Dryers;  Dishwashers;  Electric Stoves;  Microwaves;  Electric Lawn Mowers;  Toasters;  Electric Jugs; and  Hair Dryers.
 The ECAL Act will be amended to include concession code 232, 284, and 285 for exemption of ECAL on vehicles and white goods imported under duty concession.

 The ECAL Act will be amended to include provisions of refund for ECAL paid on customs declaration in instances of a re-export.

5.

Exemption of ECAL on concession codes 232, 284 and 285 6.

Refund of ECAL in line with the duty drawback provisions of Customs Act (iv) Customs Act Policy 1.
Age limit passenger vehicles on motor Description  The age limit requirement on non-hybrid passenger motor vehicles will be removed.

Vehicles are still required to be Euro 4 compliant.

 The age limit requirement for hybrid passenger motor vehicles remains at 5 years.

2.

Luxury Vehicle Levy  Luxury vehicle levy imposed on passenger motor vehicles will be removed.

3.
3.

Objection Decision to Tax  Customs Act will be amended to allow a tax payer or importer dissatisfied with a tax decision to lodge an objection with the CEO, FRCS.

4.

Trans-shipment Levy 5.

(Fish Levy) Importation of mobile plant, machinery and cranes (v) Local Excise Duty Policy 1.

Decrease in Local Excise Duty on Alcohol  The Fish Levy of $450 per ton will be removed.
 A restriction will be imposed on the importation of mobile plant, machinery and cranes exceeding 32 tonnes as per Section 80 Land Transport authority Regulations Description  The Local Excise Rate on Alcohol will be reduced by 50%.
New Local Excise Rates for Alcohol Description Ale, Beer, Stout and other fermented liquors of an alcoholic strength of 3% or less Ale, Beer, Stout and other fermented liquors of an alcoholic strength of 3% or more Potable Spirit Not Exceeding 57.12 GL Potable Spirit Exceeding 57.12 GL Still Wine 2019-2020 Rates $3.43/litre 2020-2021 Rates $1.72/litre $3.99/litre $2.00/litre $75.47/litre $132.17/litre $5.32/litre $37.74/litre $66.09/litre $2.66/litre 2020-2021 NATIONAL BUDGET REVENUE POLICIES Sparkling Wine Other fermented beverages: Still Sparkling Ready to Drink Mixtures of any Alcohol and non-alcoholic beverages of an alcoholic strength by volume of 11.49% or less $6.07/litre $5.32/litre $6.07/litre $2.45/litre $3.04/litre $2.66/litre $3.04/litre $1.23/litre (vi) Customs Tariff Act Policy Description 2020-2021 NATIONAL BUDGET REVENUE POLICIES 1.
Reduction in Fiscal Duty on passenger motor vehicles  Import duty on used passenger motor vehicles will be reduced by 75%.
The new import duty structure will be as follows: Tariff Structure on Hybrid Vehicles Cylinder Capacity Description Current Fiscal Duty New Duty Rates Less than 1,500 cc New Used New Free Free $4,000 per unit $1,000 per unit Free Free 1,500 cc to 2,500 cc Used $5,000 per unit $1,250 per unit 2,500 cc to 3,000 cc New Free Free Used $6,000 per unit $1,500 per unit New Free Free Exceeding 3,000 cc Used $13,000 per unit $3,250 per unit Tariff Structure on Non Hybrid Vehicles Cylinder Capacity Description Current Fiscal Duty New Duty Rates Less than 1,000 cc 1,000 cc to 1,500 cc 1,500 cc to 2,500 cc 2,500 cc to 3,000 cc Exceeding 3,000 cc New Used New Used New Used New Used New Used 15% 32% or $7,000/unit 15% 32% or $11,500/unit 15% 32% or $16,000/unit 32% 32% or $23,000/unit 5% 15% or $1,750/unit 5% 15% or $2,875unit 5% 15% or $4,000/unit 15% 15% or $5,750/unit 32% 15% 32% or $28,500/unit 15% or $7,125/unit 2020-2021 NATIONAL BUDGET REVENUE POLICIES 2.
Reduction in Fiscal Duty and Removal of Import Excise on white goods  To generate demand and business activity, Fiscal Duty on white goods will be reduced while Import Excise will be removed as follows: Goods Smart phones Air conditioners Refrigerators and Freezers Televisions Washing Machines Dryers Dishwashers Electric Stoves Microwaves Electric Lawn Mowers Toasters Electric Jugs Hair Dryers Fiscal Duty Free 15% 15% 15% 15% 15% 15% 15% 15% 5% 15% 15% 15% Current Rates Import Excise Free 10% 5% 10% 10% 10% 10% 10% 10% Free 10% Free 10% Fiscal Duty 0% 5% New Rates Import Excise 0% 0% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% VAT 9% 9% 9% 9% 9% 9% 9% 9% 9% 9% 9% 9% 9% VAT 9% 9% 9% 9% 9% 9% 9% 9% 9% 9% 9% 9% 9% 3.
Concession for importation by Private Individual  Concession for importation by a private individual will be extended to importation by sea freight in addition to the current air freight.

 The concession is further extended by increasing the maximum threshold of goods imported from $400 to $2,000.

4.
4.

Concession code 241 – concession for bus operators  Concession code 241 will be extended to include tickets rolls in addition to new chassis, engines, identifiable fixtures and components, ticketing machines and ticketing machine parts.

 Additionally, the fiscal duty on identifiable fixtures and components will be reduced from 5% to zero.

5.
5.

Concession code 223B – concession university, school and other educational institution  Concession code 223B will be introduced to allow the importation of educational materials imported by Fiji Airways Aviation Academy (FJAA) for training purposes at Free Fiscal, Free Import Excise and 9% VAT.

6.

Concession code 231  Concession code 231 will be extended to include the importation of innovative packaging materials at the rate of Free Fiscal, Free Import Excise and 9% VAT.

7.
7.

Concession code 257  Concession code 257 will be expanded to include the importation of hydroponic and greenhouse goods at the rate of Free Fiscal and Free Import Excise and 9% VAT.
2020-2021 NATIONAL BUDGET REVENUE POLICIES (vii) Customs Tariff Act; Import Duty Rate Changes No Tariff code Description Sardines, sardinella and brising or sprats Cucumber and Gherkins, fresh or chilled Tomatoes, fresh or chilled Cabbage Lettuce (head lettuce) 0702.00.00 0705.11.00 0705.19.00 Other Lettuce 0707.00.00 0709.30.00 Aubergines (Eggplant) Pumpkins, squash and gourds (cucurbita spp.)
0709.93.00 Frozen Potatoes - precooked 0710.10.00 1604.11.00 Salmon 1604.12.00 Herring 1604.13.00 1604.16.00 Anchovies 1604.17.00 1604.19.00 Other Fish 1604.20.00 Other Prepared or Preserved Fish 1604.31.00 1604.32.00 1701.12.00 1701.91.00 Other raw sugar containing added flavoring or coloring matter 1701.99.00 Other sugar 1702.11.00 1702.19.00 Other lactose and lactose syrup 1702.20.00 Maple sugar and maple syrup Caviar Caviar Substitutes Beet Sugar Eels Lactose and lactose syrup containing by weight 99% or more lactose 1702.30.00 1702.40.00 Glucose and glucose syrup not containing fructose or containing in the dry state less than 20% by weight of fructose Glucose and glucose syrup not containing fructose or containing in the dry state less at least 20% but less than 50% by weight of fructose Chemically pure fructose Chewing Gum whether or not sugar coated Chocolate confectionery in blocks, slabs or bars 1702.50.00 1702.60.00 Other fructose and fructose syrup 1702.90.00 Other including invert sugar and other sugar and syrup blends 1704.10.00 1704.90.00 Other Sugar Confectionery 1806.20.10 1806.20.90 Other preparation of chocolate 1806.31.00 1806.32.00 1806.90.10 1806.90.90 Other chocolates 1901.20.00 Mixes and doughs for the preparation of bakers' wares 1901.90.90 Other malt extracts 1902.11.00 Uncooked Pasta containing eggs 1902.19.00 Other uncooked pasta 1902.20.00 Chocolate filled in blocks, slabs or bars Chocolate not filled in blocks, slabs or bars Chocolate coated products Stuffed pasta Existing Rates New Rates Fiscal Import Excise Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 15% 15% 15% 15% 15% 15% 15% 15% Free 15% Free Free Free Fiscal 5%
5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% Import Excise Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description Rusks, toasted bread and similar products Couscous Prepared foods of roasted cereal or cereal products Prepared foods of unroasted cereal or cereal products Bulgur wheat 1902.30.00 Other pasta 1902.40.00 1904.10.00 1904.20.00 1904.30.00 1904.90.00 Other prepared food containing cereal or cereal products 1905.31.00 Sweet Biscuits 1905.32.10 Wafers coated with chocolate 1905.32.90 Other wafer and waffles 1905.40.00 1905.90.10 All other biscuits except sweet biscuits 1905.90.90 Other bread, pastries, cakes, biscuits and other bakers' ware 2004.10.00 Preserved Potato - frozen 2005.20.00 Other Preserved Potatoes e.g.
Potato chips 2007.10.00 2007.91.00 2007.99.00 Other jams 2008.11.10 Peanut Butter 2008.11.90 Other preparations of nuts and ground nuts 2008.19.00 Other preparations of mixtures of fruits, nuts and other edible parts of plants 2008.20.00 2008.30.00 2008.40.00 2008.50.00 2008.60.00 2008.70.00 2008.80.00 2008.91.00 Other mixtures of prepared or preserved fruits including palm heart Prepared or preserved - pineapples Prepared or preserved - Citrus Fruits Prepared or preserved - Pears Prepared or preserved - Apricots Prepared or preserved - Cherries Prepared or preserved - Peaches including Nectarines Prepared or preserved - Strawberries Jams - Homogenized preparations Citrus Fruits jams Prepared or preserved - Mixtures 2008.93.00 Other mixtures of prepared or preserved fruits including cranberries 2008.97.00 2008.99.00 Other prepared or preserved fruits and nuts 2101.11.00 2101.12.00 2101.20.00 2101.30.00 2102.30.00 2103.10.00 2103.90.00 Other (sauce, mixed condiments and seasonings) Soups and broths and preparations 2104.10.00 2104.20.00 Homogenized composite food preparations Extracts, essences and concentrates of coffee Preparations with a basis of Extracts, essences and concentrates of coffee Extracts, essences and concentrates of tea or mate Roasted chicory and other roasted coffee substitutes and extracts Baking Powder Soya Sauce 2106.10.10 Protein Concentrates and food preparations of flour or meal e.g.
Body building supplements and vegetarian protein substitutes Existing Rates New Rates Fiscal 32% 32% 32% 32% 32% 32% 32% 32% 32% 32% 32% 32% 32% 32% or $4.45 per kg 32% 32% 32% 32% 32% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 32% 32% 32% 15% 15% 32% Import Excise Free Free 15% 15% 15% 15% 15% 15% 15% Free 15% 15% 15% 15% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Fiscal 5% 5% 5% 5% 5% 5% 32% 32% 32% 5% 32% 32% 5% 32% or $4.45 per kg 15% 15% 15% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% Import Excise Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES Existing Rates New Rates No Tariff code 82 83 84 2106.90.10 2106.90.20 2106.90.31 85 2106.90.32 2106.90.39 Description Food preparations of flour or meal Powder and preparations for making beverages other than those with the basis of milk Alcoholic preparations of a kind used in the manufacture of various alcoholic beverages -of an alcoholic strength by volume of 11.49% Alcoholic preparations of a kind used in the manufacture of various alcoholic beverages - of an alcoholic strength by volume exceeding 11.49% but not exceeding 57.12% Alcoholic preparations of a kind used in the manufacture of various alcoholic beverages -of an alcoholic strength by volume exceeding 57.12% Ice cream mix Sweetened or flavored mineral water (artificial or natural) 2106.90.40 2202.10.10 2202.91.00 Non-alcoholic beer 2202.99.00 Other beverages of water 2203.00.10 2203.00.90 2204.10.10 2204.10.90 Other sparkling wine Beer made from malt - of an alcoholic strength by volume of 5% or less Beer made from malt - of an alcoholic strength by volume exceeding 5% Sparkling wine - of an alcoholic strength by volume of 1.15% or less Fiscal 32% 32% 32% $113.41 per
 l/al $198.6 per l/al 32% 32% 32% 32% $5.32 per litre $7.23 per litre 32% $11.29 per litre 32% 2204.21.10 Wine with fermented grape with alcohol (in containers of 2 litres or less): volume of 1.15% or less 2204.21.90 Other wine with fermented grape with alcohol (in containers of 2 litres or less) $10.03 per litre 2204.22.10 2204.22.90 Wine with fermented grape with alcohol (in containers more than 2 litres but not more than 10 litres): volume of 1.15% or less Other wine with fermented grape with alcohol (more than 2 litres but not more than 10 litres) 2204.29.10 Other wine of an alcoholic strength by volume of 1.15% or less 2204.29.90 Other wines 2205.10.10 Vermouth and other wine in containers holding 2 litres or less: alcohol strength 1.15% or less 2205.10.90 Other Vermouth and other wine in containers holding 2 litres or less 2205.90.10 Other wine of an alcohol strength 1.15% or less 2205.90.90 Other wine 2206.00.11 Ginger beer or herb beer of an alcoholic strength by volume of 1.15% or less 2206.00.19 Ginger beer or herb beer of an alcoholic strength by volume exceeding 1.15% 2206.00.21 2206.00.22 Other fermented beverages sparkling, of an alcoholic strength by volume not exceeding 1.15% Other fermented beverages sparkling of an alcoholic strength by volume exceeding 1.15% but not exceeding 6% 2206.00.29 Other fermented beverages sparkling 2206.00.91 2206.00.92 Other fermented beverages still, of an alcoholic strength by volume not exceeding 1.15% Other fermented beverages still, of an alcoholic strength by volume exceeding 1.15% but not exceeding 6% 2206.00.99 Other fermented beverages 2207.10.00 Ethyl alcohol of an alcoholic strength by volume of 80% or higher 32% 10.03 per litre 32% 10.03 per litre 32% 10.03 per litre 32% 10.03 per litre 32% $6.91 per litre 32% $6.91 per litre $11.04 per litre 32% $6.91 per litre $10.03 $198.60 per litre of alcohol 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 Import Excise
 Free 10% 10% 10% 10% Free 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% Fiscal 5% 5% 5% $56.71 per l/al $99.30 per l/al 5% 32% 5% 32% $2.66 per litre $3.62 per litre 5% $5.65 per litre 5% 5.02 per litre 5% 5.02 per litre 5% 5.02 per litre 5% 5.02 per litre 5% 5.02 per litre 5% $3.46 per litre 5% $3.46 per litre $5.52 per litre 5% $3.46 per litre 5.02 per litre $99.30 per litre Import Excise Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description 114 115 2207.20.10 Ethyl alcohol of an alcoholic strength by volume of 57.12% or less 2207.20.90 Ethyl alcohol of an alcoholic strength by volume exceeding 57.12% 116 2208.20.10 117 2208.20.20 2208.20.90 Spirits obtained by distilling grape wine or marc, alcohol strength of volume 11.49% or less Spirits obtained by distilling grape wine or marc, alcohol strength of volume exceeding 11.49% but not 57.12% Spirits obtained by distilling grape wine or marc, alcohol strength of volume exceeding 57.12% 2208.30.10 Whiskies of an alcohol strength by volume of 11.49% or less 2208.30.20 Whiskies of an alcohol strength by volume exceeding 11.49% but not 57.12% 2208.30.90 Whiskies of an alcohol strength by volume exceeding 57.12% 118 119 120 121 122 2208.40.10 123 2208.40.20 124 2208.40.90 Rum and other spirits obtained by distilling fermented sugar cane products of an alcoholic volume of 11.49% or less Rum and other spirits obtained by distilling fermented sugar cane products of an alcoholic volume exceeding11.49% but not 57.12% Rum and other spirits obtained by distilling fermented sugar cane products of an alcoholic volume exceeding 57.12% 125 126 127 128 129 130 131 132 133 134 135 136 137 138 2208.50.10 Gin and Geneva of an alcohol strength by volume of 11.49% or less 2208.50.20 Gin and Geneva of an
 alcohol strength by volume exceeding 11.49% but not 57.12% 2208.50.90 Gin and Geneva of an alcohol strength by volume exceeding 57.12% 2208.60.10 Vodka of an alcohol strength by volume of 11.49% or less 2208.60.20 Vodka of an alcohol strength by volume exceeding 11.49% but not 57.12% 2208.60.90 Vodka of an alcohol strength by volume exceeding 57.12% 2208.70.10 Liqueurs of an alcohol strength by volume of 11.49% or less 2208.70.12 Liqueurs of an alcohol strength by volume exceeding 11.49% but not 57.12% 2208.70.19 Liqueurs of an alcohol strength by volume exceeding 57.12% 2208.70.21 Cordials of an alcohol strength by volume of 11.49% or less 2208.70.22 Cordials of an alcohol strength by volume exceeding 11.49% but not 57.12% 2208.70.29 Cordials of an alcohol strength by volume exceeding 57.12% 2208.90.11 Other undenatured ethyl alcohol by of an alcoholic strength by volume of 11.49% or less 2208.90.19 Other alcohol of an alcoholic strength by volume of 11.49% or less 139 2208.90.21 Other undenatured ethyl alcohol of an alcoholic strength by volume exceeding 11.49% but not 57.12% Existing Rates New Rates Fiscal $113.41 per litre $198.60 per litre of alcohol $4.48 per litre $113.41 per litre $198.60 per litre of alcohol $4.48 per litre $113.41 per litre $198.60 per litre of alcohol $4.48 per litre $113.41 per litre $198.60 per litre of alcohol $4.48 per litre $113.41 per litre $198.60 per litre of alcohol $4.48 per litre $113.41 per litre $198.60 per litre of alcohol $4.48 per litre $113.41 per litre $198.60 per litre of alcohol $4.48 per litre $113.41 per litre $198.60 per litre of alcohol $4.48 per litre $4.48 per litre $113.41 per litre Import Excise 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% Fiscal $56.71 per litre $99.30 per litre $2.24 per litre $56.71 per litre $99.30 per litre of alcohol $2.24 per litre $56.71 per litre $99.30 per litre $2.24 per litre $56.71 per litre $99.30 per litre $2.24 per
 litre $56.71 per litre $99.30 per litre $2.24 per litre $56.71 per litre $99.30 per litre $2.24 per litre $56.71 per litre $99.30 per litre $2.24 per litre $2.24 per litre $56.71 per litre Import Excise Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES Description Existing Rates New Rates Fiscal Import Excise Fiscal Import Excise No Tariff code 140 2208.90.29 141 2208.90.91 Other alcohol of an alcoholic strength by volume exceeding 11.49% but not 57.12% Other undenatured ethyl alcohol of an alcoholic strength by volume exceeding Other alcohol of an alcoholic strength by volume exceeding 57.12% 2209.00.00 Vinegar Cement Clinker 2523.10.00 3212.10.00 Stamping Foil 3212.90.00 Other pigments 3302.10.00 Mixtures of Odoriferous substances and mixtures used in the food or drink industries Powders, whether or not compressed Perfume and toilet waters Lip make-up preparations Eye make-up preparations Shampoos Preparations for permanent waving or straightening 3302.90.00 Other mixtures of odoriferous substances and mixtures 3303.00.00 3304.10.00 3304.20.00 3304.30.00 Manicure or pedicure preparations 3304.91.00 3304.99.00 Other make up 3305.10.00 3305.20.00 3305.30.00 Hair Lacquers 3305.90.00 Other hair preparations 3306.10.00 Dentifrices 3306.20.00 Dental Floss 3306.90.00 Other preparations for oral or dental hygiene 3307.10.00 3307.30.00 3307.41.00 Agarbatti 3307.49.20 3307.90.10 3307.90.90 Other preparations of pre-shave, shaving, etc.
Other preparation having disinfectant properties Contact lens or artificial eye solutions Pre-shave, shaving or after-shave preparations Perfumed bath salts and other bath preparations 3401.30.00 Organic surface-active products and preparations for washing the skin, in the form the form of liquid or cream 3402.11.00 Organic surface active agents - Anionic 3402.12.00 Organic surface active agents - Cationic 3402.13.00 Organic surface active agents - Non-ionic 3402.19.00 Other organic surface active agents, whether or not put up for retail sale 3402.20.00 Organic surface active agents - preparations put up for retail sale 3402.90.00 Other organic surface active agents 3604.10.00 3917.40.00 3923.30.10 3923.30.20 Fireworks Tubes, pipes, hose fittings of plastic Plastic bottles Carboys, flask and similar articles $113.41 per litre $198.60 per litre of alcohol $198.60 per litre of alcohol Free 10% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 15% 15% $56.71 per litre $99.30 per litre $99.30 per litre 5% Free 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% Free 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 32% 5% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description Plastic spools, cops, bobbins and similar supports Plastic stoppers, lids, caps and other closures 3923.40.00 3923.50.00 3923.90.00 Other plastic articles of packaging and conveyance 3926.10.00 Office or school supplies of plastic 3926.20.00 3926.90.20 Articles of apparel and clothing accessories of plastic (including gloves and mittens ) Mountings, fittings and similar articles specially
 designed for electrical and telecom works 3926.90.90 Other articles of plastic 4008.11.00 Plates, sheets and strips of vulcanized cellular rubber 4008.19.00 Other plates, sheets, strip, rods and profile shapes of vulcanized rubber 4008.21.10 Non-cellular rubber - flooring materials in the piece and tiles, mats and other articles 4012.90.00 Other solid or cushion tyres 4016.10.00 Other articles of vulcanized rubber - cellular rubber 4016.91.00 4016.92.00 4016.93.90 Other articles gaskets, washers and seals of vulcanized rubber 4016.94.00 Boat fenders whether or not inflatable articles 4016.95.00 Other inflatable articles Floor coverings and mats of vulcanized rubber Erasers 4016.99.90 Other articles of vulcanized rubber of a kind used in machines, appliances, instruments etc.
4017.00.90 Articles of hard rubber 4202.11.00 198 4202.12.00 4202.19.00 Trunks, suit-cases, vanity-case, executive-cases, brief-cases, school satchels and similar containers - outer surface of leather Trunks, suit-cases, vanity-case, executive-cases, brief-cases, school satchels and similar containers - outer surface of plastic or textile Other trunks, suit-cases, vanity-case, executive-cases, brief-cases, school satchels and similar containers 4202.21.00 Handbags - outer surface of leather 4202.22.00 Handbags - outer surface of sheeting of plastics or textile materials 4202.29.00 Other handbags 4202.31.00 4202.32.00 Articles of a kind normally carried in the pocket or in the handbag - outer surface of leather Articles of a kind normally carried in the pocket or in the handbag - outer surface of sheeting or plastics 4202.39.00 Other articles of a kind normally carried in the pocket or in the handbag 4202.91.10 Golf bags - outer surface of leather 4202.91.90 Other Cases, boxes and similar containers of leather 4202.92.10 Golf bags - outer surface of sheeting of plastics 4202.92.20 4202.92.90 Other cases, boxes and similar containers of plastic 4202.99.10 Other golf bags 4202.99.20 Other cases, boxes and similar containers Cases, boxes and similar containers of plastic Existing Rates New Rates Import Excise Free 15% 15% Free Fiscal 5% 32% 5% 5% Import Excise Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% Free 10% Free Free 10% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Fiscal 15% 32% 32% 15% 32% 32% 32% 32% 32% 15% 32% 32% 15% 15% 15% 15% 15% 15% 32% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15%
 15% 15% 15% 15% 15% 15% 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description Existing Rates New Rates Fiscal Import Excise Fiscal Import Excise Other Cases, boxes and similar containers specifically shaped or fitted to contain cameras Belt and bandoliers Shuttering for concrete of wood Shingles and shakes of wood Posts and beams 4203.10.00 Articles of apparel of leather 4203.21.00 Gloves, mittens and mitts - specifically designed for use in sports 4203.29.00 Other gloves, mittens and mitts 4203.30.00 4203.40.00 Other clothing and accessories or leather 4205.00.90 Other articles of leather 4414.00.00 Wooden frames for paintings, photographs, mirrors or similar objects 4418.10.00 Windows, French windows and frames of wood 4418.20.00 Doors and frames of wood 4418.40.00 4418.50.00 4418.60.00 4418.73.00 Assembled flooring panels - of bamboo 4418.74.00 Assembled flooring panels - for mosaic 4418.75.00 Assembled flooring panels - multilayer 4418.79.00 Assembled flooring panels - other 4419.11.00 4419.12.00 4419.19.00 Other bamboo tableware and kitchenware 4419.90.00 Other tableware and kitchenware of wood 4420.10.00 Statuettes and other ornaments, of wood 4420.90.00 Other wood marquetry and inlaid wood 4421.10.00 Wooden clothes hangers 4421.90.90 Other articles of wood 4601.21.00 Woven mats - of bamboo 4601.22.00 Woven mats - of rattan 4601.29.00 Other woven mats 4601.92.00 Other plaits and similar products of plaiting - of bamboo 4601.93.00 Other plaits and similar products of plaiting - of rattan 4601.94.00 Other plaits and similar products of plaiting - of other vegetable materials 4601.99.00 Other plaits and similar products of plaiting 4602.11.00 Bread boards, chopping boards of wood Chopsticks Basketwork, wickerwork and other articles from plaiting’s - bamboo 4602.12.00 4602.19.00
 Basketwork, wickerwork and other articles from plaiting’s - rattan Other basketwork, wickerwork and other articles from plaiting’s - vegetable material 4602.90.00 Other basketwork, wickerwork and other articles from plaiting’s 4707.10.00 Recover paper and paperboard (waste and scrap) - Unbleached Kraft paper 4707.20.00 4707.30.00 Recover paper and paperboard (waste and scrap) - paper or paperboard Recover paper and paperboard (waste and scrap) - Paper or paperboard made mainly of mechanical pulp Free 10% Free Free 10% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description Existing Rates New Rates Import Excise Fiscal Import Excise 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 270 271 272 273 274 275 276 277 278 279 4707.90.00 4811.10.10 Recover paper and paperboard (waste and scrap) - Other, including unsorted Tarred , bituminous or asphalted paper - floor covering of paper (used in construction) 4811.60.20 Paper coated with wax in rolls 4817.30.00 4818.30.00 Boxes, pouches, wallets and writing compendium Serviettes Tablecloths 4818.50.00 Articles of apparel and clothing of paper 4820.20.00 Exercise books 4820.30.00 Binders 4820.40.00 Manifold business forms 4820.50.00 Albums for samples or for collections 4820.90.00 Other articles of stationery of paper or paperboard 4823.20.00 4823.40.00 Filter paper and
 paperboard Rolls, sheets and dials printed for self-recording apparatus - od other paper 4823.61.00 4823.90.30 267 4907.00.90 268 4910.00.10 269 4911.10.10 Trays , dishes, plates, cups and the like of paper and paperboard - of bamboo Floor covering of paper or paperboard Other unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp- impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title.
Calendars including calendar blocks, printed on paper or paper board Printed matter devoted primarily to advertising (including tourist propaganda) or describing commercial or industrial progress or activity related to places, enterprises or products of Fiji Pictures, designs and photographs Printed calendar backs 4911.91.00 4911.99.10 5601.21.90 Wadding of textile materials other and articles thereof - if cotton 5601.22.90 Wadding of textile materials other and articles thereof - of manmade fibers 5601.29.90 Wadding of textile materials other and articles thereof - of other articles 5607.90.10 5701.10.00 Jute and other textile Carpets and textile floor covering - of wool or fine animal hair 5701.90.00 Carpets and textile floor covering - of other textile materials 5702.10.00 Carpets and textile floor covering - kelem, schumacks, karamanie 5702.20.00 Carpets and textile floor covering - floor coverings of coconut fibres 280 5702.31.00 281 5702.32.00 Carpets and textile floor covering of pile construction, not made up - of wool or fine animal hair Carpets and textile floor covering of pile construction, not made up - of manmade textile materials Fiscal 32% 15% 32% or $5.00 per kg whichever is greater 32% 32% 32% 32% 32% or $1 per unit whichever is greater 32% 32% 32% 32% 32% 32% 32% 15% 32% 32% 32% 32% 32% 32% 32% 32% 15% 15% 15% 15% 15% 15% 15% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description Existing Rates New Rates Fiscal Import Excise Fiscal Import Excise 282 5702.39.00 283 5702.41.00 284 5702.42.00 285 286 287 5702.49.00 5702.50.00 5702.91.00 288 5702.92.00 289 5702.99.00 290 5703.10.00 291
 5703.20.00 292 5703.30.00 293 5703.90.00 294 5704.20.00 5704.90.00 Carpets and textile floor covering of pile construction, not made up - of other textile materials Carpets and textile floor covering of pile construction, made up - of wool or fine animal hair Carpets and textile floor covering of pile construction, made up - of manmade textile materials Carpets and textile floor covering of pile construction, made up - of other textile materials Carpets and textile floor covering other not of pile construction, not made up Carpets and textile floor covering - other not of pile construction, not made up of wool or fine animal hair Carpets and textile floor covering - other not of pile construction, not made up of manmade textile materials Carpets and textile floor covering - other not of pile construction, not made up of other textile materials Carpets and textile floor coverings, tufted, whether or not made up of wool or fine animal hair Carpets and textile floor coverings, tufted, whether or not made up of nylon or other polyamides Carpets and textile floor coverings, tufted, whether or not made up of other manmade textiles materials Carpets and textile floor coverings, tufted, whether or not made up of other textiles materials Carpets and textile floor coverings, of felt, no tufted or flocked, whether or not made up of tiles, having a maximum surface area not exceeding 1 m^2 Other Carpets and textile floor coverings, of felt, no tufted or flocked, whether or not made up 5705.00.00 Other carpets and other textile floor coverings, whether or not made up 5904.10.00 5904.90.00 Other linoleum 6301.10.00 Linoleum whether or not cut to shape Electric Blankets Blankets(Other than electric blankets)and travelling rugs, of wool or fine animal hair Blankets(Other than electric blankets)and travelling rugs of cotton 6301.20.00 6301.30.00 Blankets(Other than electric blankets)and travelling rugs of synthetic fibres Bed linen, knitted or crocheted 6301.40.00 6301.90.00 Other
 blankets and travelling rugs 6302.10.00 6302.21.00 Other bed linen, printed of cotton 6302.22.00 Other bed linen, printed of man-made fibres 6302.29.00 Other bed linen, printed of other textile materials 6302.31.00 Other bed linen of cotton 6302.32.00 Other bed linen of manmade fibres 6302.39.00 Other bed linen of other textile materials 6302.40.00 Table linen, knitted, or crocheted Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description 312 313 314 315 316 317 318 323 324 325 326 327 328 329 330 331 332 6302.51.00 Other table linen of cotton 6302.53.00 Other table linen of manmade fibres 6302.59.00 Other table linen of other textile materials 6302.60.00 Toilet linen and kitchen linen, of terry toweling of similar terry fabrics of cotton 6302.91.00 Other bed linen, table linen, toilet linen and kitchen linen of cotton 6302.93.00 Other bed linen, table linen, toilet linen and kitchen linen of manmade fibres 6302.99.00 319 6303.12.00 320 6303.19.00 321 6303.91.00 322 6303.92.00 6303.99.00 Other bed linen, table linen, toilet linen and kitchen linen of other textile materials Curtains(Including drapes) and interior blinds: curtain or bed valances of synthetic fibres Curtains(Including drapes) and interior blinds: curtain or bed valances of other textile materials Other curtains(Including drapes) and interior blinds: curtain or bed valances of cotton Other curtains(Including drapes) and
 interior blinds: curtain or bed valances of synthetic fibres Other curtains(Including drapes) and interior blinds: curtain or bed valances of other textile materials Bedspreads knitted or crocheted 6304.11.00 6304.19.00 Other bedspreads 6304.20.00 6304.91.00 Other furnishing articles knitted or crocheted 6304.92.00 Other finishing articles not knitted or crocheted of cotton Bed nets 6304.93.00 Other furnishing articles not knitted or crocheted of synthetic fibres 6304.99.00 Other furnishing articles not knitted or crocheted of other textile materials 6305.10.00 6305.20.00 Sacks and bags, of a kind used for the packing of goods of jute or of other textile bast fibres Sacks and bags, of a kind used for the packing of goods of cotton 333 6305.32.00 334 6305.33.00 335 336 6305.39.00 6305.90.00 337 6306.12.00 338 339 340 341 6306.19.00 6306.22.00 6306.29.00 6306.30.00 Sacks and bags, of a kind used for the packing of goods of man-made textile materials flexible intermediate bulk containers Sacks and bags, of a kind used for the packing of other of polyethylene or polypropylene strip or the like Sacks and bags, of a kind used for the packing of other of goods or other Other sacks and bags, of a kind used for the packing of other of goods of other textiles materials Tarpaulins, awnings and sunblind’s: Sailboards or land craft: Camping goods of synthetic fibres Tarpaulins, awnings and sunblind’s: Sailboards or land craft: Camping goods of other textile materials Tents of synthetic fibres Tents of other textile materials Sails Existing Rates New Rates Import Excise Free Free Free Free Fiscal 5% 5% 5% 5% Import Excise Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Fiscal
 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description Pneumatic mattresses Floor-cloths, dish cloths, dusters and similar cleaning cloths Life jackets and life belts 6306.40.00 6306.90.00 Other tarpaulins, awnings and sunblind’s 6307.10.00 6307.20.00 6307.90.90 Other made up articles 6401.10.00 Footwear incorporating a protective metal toe-cap 6401.92.00 Other footwear covering the ankle but not covering the knee 6401.99.00 Other waterproof footwear 6402.12.00 Ski-boots, cross, country ski footwear and snowboard boots 6402.19.00 Other sports footwear 6402.20.00 Footwear with upper straps or thongs assembled to the sole by means of plugs 6402.91.00 Covering the ankle 6402.99.00 Other footwear covering the ankle 6403.12.00 Ski-boots, cross-country ski footwear and snowboard boots 6403.19.00 Other sports footwear 6403.20.00 Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe 6403.40.00 Other footwear, incorporating a protective metal toe-cap 6403.51.00 Covering the ankle 6403.59.00 Covering the ankle, other 6403.91.00 Other footwear covering the ankle 6403.99.00 Other footwear 6404.11.00 6404.19.00 Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like, other 6404.20.00 Footwear with outer soles of leather or composition leather 6405.10.00 With uppers of leather or composition leather 6405.20.00 With uppers of leather of textile materials 6405.90.00 With uppers of leather of textile materials, other 6501.00.00 Hat-forms, hat bodies and hoods of felt 6502.00.00 Hat-shapes, plaited made by assembling
 strips of any material 6504.00.00 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed.
6505.00.10 Hair nets 6505.00.90 Other hats and head gear 6506.10.00 6506.91.00 Other headgear of rubber or plastics 6506.99.00 Other headgear of other materials Safety Headgear 6507.00.00 Head bands, linings, covers, hat foundations, hat frames, peaks and chin straps for headgear 6601.10.00 Garden or similar umbrellas Existing Rates New Rates Fiscal Import Excise Free Free Free Free Free 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% Free Free Free Free Free Free Free Free Free Free Fiscal 5% 5% 5% Free 5% 15% 15% 15% Free 15% 15% 15% 15% Free 15% 15% 15% 15% 15% 15% 15% Free Free 15% 15% 15% 15% 5% 5% 5% 5% 5% Free 5% 5% 5% 5% Import Excise Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description 6601.91.00 Umbrellas having a telescopic shaft 6601.99.00 Other umbrellas and un umbrellas 6702.10.00 Artificial flowers of plastics 6702.90.00 Artificial flowers of other materials 6704.11.00 6704.19.00 385 6704.20.00 6704.90.00 Complete wigs Other wigs, false beards, eye brows and eye lashes, switches and the like of synthetic textile material Other wigs, false beards, eye brows and eye lashes, switches and the like of human hair Other wigs, false beards, eye brows and eye lashes, switches and the like of other materials 6802.21.10 Marble, travertine and alabaster - prefabricated, further processed 6802.23.10 Granite - prefabricated, further processed 6802.29.10 Other stones - prefabricated, further processed 6802.91.10 Marble, travertine and alabaster - Prefabricated, further 6802.92.10 Other calcareous stone - prefabricated, further processed 6802.93.10 Granite -prefabricated stones, further processed 6802.99.10 Other stones
 -prefabricated, further processed 6810.19.00 Other tiles, flagstones, bricks of cement 6810.91.00 6810.99.00 Other articles of cement and concrete Prefabricated structural components for building or civil engineering 6815.91.10 6815.99.10 6913.10.00 6913.90.00 7013.91.10 7018.10.00 Refractory bricks, blocks, tiles and similar refractory constructional goods including floor coverings Refractory bricks, blocks, tiles and similar refractory constructional goods including floor coverings Statuettes and other ornaments of porcelain or china Statuettes and other ornaments of porcelain or china Statuettes and other ornamental articles of ceramic articles Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares Cultured pearls - unworked Cultured pearls - worked 7018.90.00 Other glass beads 7101.10.00 Natural pearls 7101.21.00 7101.22.00 7102.10.00 Diamonds - unsorted 7102.21.00 Diamonds -industrial unworked or simply sawn, cleaved or bruted 7102.29.00 Other diamonds - industrial 7102.31.00 Diamonds -non industrial unworked or simply sawn, cleaved or bruted 7102.39.00 Other diamonds -non industrial 7103.10.00 7103.91.00 7103.99.00 Other precious stones Piezo-electric quartz 7104.10.00 Precious stones - unworked or simply sawn or roughly shaped Rubies, sapphires and emeralds Existing Rates New Rates Import Excise Free Free Free Free Free Fiscal 5% 5% 5% 5% 5% Import Excise Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free
 Fiscal 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description 416 7104.20.00 Other synthetic or reconstructed precious or semi-precious stone - unworked or simply sawn or roughly shaped Other synthetic or reconstructed precious or semi-precious stone 7105.10.00 Dust and powder of diamonds 7105.90.00 Dust and powder of other precious stones 7106.10.00 Sliver including sliver plated with gold and platinum - powder 7106.91.00 Sliver including sliver plated with gold and platinum - unwrought Rhodium - unwrought or in powder Iridium, osmium, ruthenium powder Palladium - unwrought or in powder form Base metal or silver clad with gold Platinum -unwrought or in powder form Sliver including sliver plated with gold and platinum semi-manufactured Base metal clad with silver 7106.92.00 7107.00.00 7108.11.00 Gold Powder 7108.12.00 Other gold - unwrought forms (e.g.
ingots and cast bars) 7108.13.00 Other gold - semi-manufactured forms 7109.00.00 7110.11.00 7110.19.00 Other Platinum 7110.21.00 7110.29.00 Other Palladium 7110.31.00 7110.39.00 Other Rhodium 7110.41.00 7110.49.00 Other iridium, osmium, ruthenium powder 7111.00.00 Base metals silver, gold not further worked 7112.30.00 Ash containing precious metal compounds 7112.91.00 Waste and Scrap - of gold 7112.92.00 Waste and Scrap - of platinum 7112.99.00 Other waste and scrap of precious metal 7113.11.10 Articles of jewelry of silver - inlaid with pearls, precious or semi-precious stone Other articles of jewelry of silver- inlaid with pearls, precious or semi-precious stone Articles of jewelry of precious metal - inlaid with pearls, precious or semi- precious stone Other articles of jewelry of precious metal - inlaid with pearls, precious or semi- precious stone Articles of jewelry of base metal - inlaid with pearls, precious or semi-precious stone Other articles of jewelry of base metal - inlaid with pearls, precious or semi- precious stone 7113.19.10 7113.11.90 7113.20.90 7113.19.90 7113.20.10 7114.11.00 Articles of goldsmiths or silver smiths - Silver 7114.19.00 Articles of goldsmiths or silver smiths - other precious metal 7114.20.00 Articles of goldsmiths or silver smiths - base metal clad 7115.10.00 7115.90.10 Catalyst in the form of wire cloth or grill of platinum Catalyst - chain of precious metal Existing Rates New Rates Fiscal Import Excise Fiscal Import Excise Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free
 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description 452 453 454 455 456 457 7115.90.90 Other catalyst 7116.10.00 Articles of natural or cultured pearls 7116.20.00 Articles of precious stone 7117.11.00 Cuff - links and studs 7117.19.00 Other imitation jewelry of base metal 7117.90.00 Other imitation jewelry Existing Rates New Rates Fiscal 15% 32% 32% 15% 15% 15% Import Excise Free Free Free Free Free Free Fiscal 5% 15% 15% 5% 5% 5% Import Excise Free Free Free Free Free Free Tubes, Pipes and hollow profiles of stainless steel 458 7304.11.10 Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross- sections, the internal area of which does not exceed 2581 mm2 459 7304.19.10 Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross- sections, the internal area of which does not exceed 2581 mm2 Casing, tubing and drill pipe, of a kind used in drilling for gas 460 7304.22.10 Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross- sections, the internal area of which does not exceed 2581 mm2 461 7304.23.10 Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross- sections, the internal area of which does not exceed 2581 mm2 462 7304.24.10 Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross- sections, the internal area of which does not exceed 2581 mm2 463 7304.29.10 Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular
 cross- sections, the internal area of which does not exceed 2581 mm2 Cold drawn or cold rolled - iron or non-alloy steel 474 7304.31.10 Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross- sections, the internal area of which does not exceed 2581 mm2 475 7304.39.10 Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross- sections, the internal area of which does not exceed 2581 mm2 Other pipes of stainless steel - cold drawn or cold rolled 476 7304.41.10 Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross- sections, the internal area of which does not exceed 2581 mm2 477 7304.49.10 Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross- sections, the internal area of which does not exceed 2581 mm2 32% or 40¢ per kg whichever is greater 32% or 40¢ per kg whichever is greater 32% or 40¢ per kg whichever is greater 32% or 40¢ per kg whichever is greater 32% or 40¢ per kg whichever is greater 32% or 40¢per kg whichever isgreater 32% or 40¢ per kg whichever is greater 32% or 40¢ per kg whichever is greater 32% or 40¢ per kg whichever is greater 32% or 40¢ per kg whichever is greater 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description Other pipes of other alloy steel - cold rolled or cold drawn Existing Rates New Rates Fiscal Import Excise Fiscal Import Excise 478 7304.51.10 Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular
 cross- sections, the internal area of which does not exceed 2581 mm2 32% or 40¢ per kg whichever is greater 479 7304.59.10 Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross- sections, the internal area of which does not exceed 2581 mm2 32% or 40¢per kg whichever isgreater 480 7304.90.10 Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross- sections, the internal area of which does not exceed 2581 mm2 32% or 40¢ per kg whichever is greater Line Pipe welded of stainless steel 481 7306.11.10 Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross- sections, the internal area of which does not exceed 2581 mm2 482 7306.19.10 Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross- sections, the internal area of which does not exceed 2581 mm2 Casing and tubing welded of stainless steel 483 7306.21.10 Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross- sections, the internal area of which does not exceed 2581 mm2 484 7306.29.10 Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross- sections, the internal area of which does not exceed 2581 mm2 32% or 40¢ per kg whichever is greater 32% or 40¢ per kg whichever is greater 32% or 40¢ per kg whichever is greater 32% or 40¢ per kg whichever is greater Other welded of iron or non-alloy steel 485 7306.30.10 Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50 mm;
 having internal and external rectangular cross- sections, the internal area of which does not exceed 2581 mm2 32% or 40¢ per kg whichever is greater Other welded of stainless steel 486 7306.40.10 Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross- sections, the internal area of which does not exceed 2581 mm2 32% or 40¢ per kg whichever is greater Other welded of other alloy steel 487 7306.50.10 Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross- sections, the internal area of which does not exceed 2581 mm2 32% or 40¢ per kg whichever is greater Other welded square or rectangular cross-section 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% Free Free Free Free Free Free Free Free Free Free 488 7306.61.10 Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross- sections, the internal area of which does not exceed 2581 mm2 32% or 40¢ per kg whichever is greater 10% 5% Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description Other welded of other non-circular cross section 489 7306.69.10 Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross- sections, the internal area of which does not exceed 2581 mm2 490 7306.90.10 Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross- sections, the internal area of which does not exceed 2582 mm2 491 7308.30.90 Doors and their frames and threshold for doors 492 7317.00.00 Nails, tacks, drawing pins, corrugated nails, staples (other than those or 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 7321.12.10 Multi wick stoves for kerosene 7321.90.10 493 494 496 497 498 499 7323.91.00 7323.92.00 7323.93.00 7323.94.00 500 7323.99.00 Parts for multi wick stove for kerosene Table, kitchen or other household articles and parts thereof - cast iron, not enameled Table, kitchen or other household articles and parts thereof - cast iron, enameled Table kitchen or other household articles of stainless steel Table kitchen or other household articles of stainless steel of iron (other than cast iron) or steel, enameled Other table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel.
501 502 503 504 505 506 507 508 509 510 511 512 7325.10.90 Other cast articles of iron or steel of nonmalleable cast iron 7325.99.00 Other cast articles of iron or steel 7326.19.00 Other articles of iron or steel forged or stamped but not further worked.
7326.20.00 Articles of iron or steel wire 7326.90.90 Other Articles of iron or steel wire 7418.20.00 7419.10.00 7419.91.00 7419.99.00 Other articles of copper 7419.99.10 7419.99.99 7419.99.90 Sanitary ware and parts thereof, of copper Chain and parts thereof, of copper Cast, moulded, stamped or forged, but not further worked - of copper Chain mesh-handbags, purses, wallets and similar articles of copper other copper springs other articles of copper 7615.10.20 Articles of kitchenware including bombay pots 513 7615.10.90 7616.99.20 514 515 Other Table ware, kitchen or other household articles and parts thereof, of aluminum; pot scourers and scouring or polishing pads, gloves and the like, of aluminum; Chain mesh-handbags, purses, wallets and similar articles of aluminum 8302.30.90 Used, mountings, fittings and similar articles suitable for motor vehicles Existing Rates New Rates Fiscal Import Excise Fiscal Import Excise 32% or 40¢ per kg whichever is greater 32% or 40¢ per kg whichever is greater 32% 32% 32% 32% 32% 32% 32% 32% 32% 32% 32% 32% 32% 32% 32% 32% 32% 32% 15% 15% 32% 15% or $3.00 per kg whichever is greater 32% 15% 15% 10% 10% Free 10% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 5% 5% 5% 32% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code 516 8303.00.00 517 8304.00.00 518 519 520 521 8305.10.00 8305.20.00 8305.90.00 8309.10.00 522 8309.90.00 Description Armored or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like of base metal.
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 94.03.

Fittings for loose-leaf binders or files staples in strips other fittings for loose leaf binders or files, letter clips, letter corners, paper clips, indexing tags, and similar office articles.
Crown corks Other 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.
523 524 525 526 527 528 529 530 531 532 533 534 535 536 537 538 539 540 541 542 543 544 545 546 547 548 549 8401.10.00 Nuclear reactors 8401.20.00 Machinery and Apparatus for isotopic separation 8401.30.00 8401.40.00 Fuel Elements (cartridges), non-irradiated Parts of nuclear reactors Water tube boilers with steam production exceeding 45t per hr.

- Wood fired boilers 8402.11.10 8402.11.90 Other Water tube boilers with steam production exceeding 45t per hr.
8402.12.10 Water tube boilers with steam production not exceeding 45t per hr.

Wood fired boilers 8402.12.90 Other water tube boilers with steam production not exceeding 45t per hr.
8402.19.10 Other vapor generating boilers including hybrid boilers - wood fired boilers Other - Other vapor generating boilers including hybrid boilers - wood fired boilers Super-heated water boilers - wood fired boilers 8402.19.90 8402.20.10 8402.20.90 Other Super-heated water boilers 8402.90.10 Parts of Boilers 8402.90.90 Other vapor generating boilers 8403.10.00 8403.90.00 8404.10.00 Auxiliary plant for use with boilers 8404.20.00 8404.90.00 Central heating boilers Parts of central heating boilers 8405.10.00 Condensers for steam or other vapor power units Parts for auxiliary plant for use with boilers Producer gas or water gas generators; with or without their purifiers; acetylene gas.. Parts of producer gas generators Turbines for marine propulsion 8405.90.00 8406.10.00 8406.81.00 Other turbines exceeding 40MW 8406.82.00 Other turbines not exceeding 40MW 8406.90.00 8407.10.00 Aircraft engines - spark ignition reciprocating 8407.29.00 Other marine propulsion engines Parts of turbines Existing Rates New Rates Import Excise Fiscal Import Excise Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 5% 5% 5% 5% 5% 5% 5% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Fiscal 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description Existing Rates New Rates Fiscal Import Excise Fiscal Import Excise New, reciprocating piston engines for propulsion of vehicles not exceeding
 50cc 8407.31.90 Used, reciprocating piston engines for propulsion of vehicles not exceeding 50cc 8407.32.10 New reciprocating piston engine exceeding 50cc but not exceeding 250cc 8407.32.90 Used reciprocating piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc 8407.33.10 New reciprocating piston engine exceeding 250cc but not exceeding 1000cc 8407.33.90 Used reciprocating piston engine exceeding 250cc but not exceeding 1000cc 8407.34.10 New reciprocating piston engine of cylinder capacity exceeding 1,000 cc 8407.34.90 Used reciprocating piston engine of cylinder capacity exceeding 1,000 cc 8407.90.10 Other new engines of spark ignition 8407.90.90 Other used engines of spark ignition 8408.10.00 Marine propulsion engines - diesel or semi diesel 8408.20.10 New engines of the kind used for the propulsion of vehicles of chapter 87 8408.20.90 Used engines of the kind used for the propulsion of vehicles of chapter 87 8408.90.00 Other engines - diesel or semi diesel 8409.10.00 Parts for aircraft engines 8409.91.10 New Parts for combustion piston engines 8409.91.90 Used parts for combustion piston engines 8409.99.00 Other parts for diesel and semi diesel engines 8410.11.00 Hydraulic turbines and water wheels of a power not exceeding 1,000 kw 8410.12.00 Hydraulic turbines and water wheels of a power exceeding 1,000 kw but not exceeding 10,000 kw Parts of hydraulic turbines, including regulators Turbo jets of a thrust not exceeding 25kN Turbo jets of a thrust exceeding 25kN Turbo propellers of a power not exceeding 1,100 kW Turbo propellers of a power exceeding 1,100 kW 8410.13.00 Hydraulic turbines and water wheels of a power exceeding 10,000 kw 8410.90.00 8411.11.00 8411.12.00 8411.21.00 8411.22.00 8411.81.00 Other gas turbines of a power not exceeding 5,000 kW 8411.82.00 Other gas turbines of a power exceeding 5,000 kW 8411.91.00 8411.99.00 Other parts of turbo propellers Reaction engines other than turbo jets 8412.10.00 8412.21.00 Hydraulic
 power engines and motors 8412.29.00 Other hydraulic power engines and motors 8412.31.00 8412.39.00 Other Pneumatic power engines and motors 8412.80.10 Wind engines (wind mills) 8412.80.90 Other wind engines 8412.90.00 Pneumatic power engines and motors Parts of other engines and motors Parts of turbo propellers Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 5% Free 5% Free 5% Free 5% Free 5% Free Free 5% Free Free Free 5% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description Existing Rates New Rates Fiscal Import Excise Fiscal Import Excise 8413.11.00 Pumps for dispensing fuel or lubricants, of the type used in filling stations 8413.19.00 Other pumps for dispensing fuel or lubricants, of the type used in filling stations 8413.20.00 Hand pumps 8413.30.00 Fuel, lubricating or cooling medium pumps for internal combustion piston engines Concrete pumps 8413.40.00 8413.50.00 Other reciprocating positive displacement pumps 8413.60.00 Other rotary positive displacement pumps 8413.70.00 Other centrifugal pumps 8413.81.00 Other pumps 8413.82.00 8413.91.00 8413.92.00 8414.10.00 Vacuum pumps 8414.20.00 Hand or foot operated air pumps 8414.30.00 Liquid elevators Part of pumps Parts of liquid elevators Compressors of the kind used in refrigerating equipment 8414.40.00 Air compressors mounted on a wheeled chassis for towing 8414.51.00 Table, floor, wall, window, ceiling or roof fans, with a self-contained
 electric motor Fans with Hoods having a maximum horizontal side exceeding 120cm 8414.59.00 Other fans 8414.60.00 8414.80.00 Other air or vacuum pumps 8414.90.00 8415.10.00 Air conditioning machines window or wall types, self-contained Parts of air or vacuum pumps 8415.20.00 611 8415.81.00 Air conditioning machine of a kind used for persons, in motor vehicles or split system Other air conditioning machine incorporating a refrigerating unit and a valve for reversal of the cooling/heat 8415.82.00 Other air conditioning machine, incorporating a refrigerating unit 8415.83.00 Other air conditioning machine not incorporating a refrigerating unit 8415.90.00 8416.10.00 8416.20.00 Other furnace burners, including combination burners Parts of air conditioning machine Furnace burners for liquid fuel 8416.30.00 8416.90.00 8417.10.00 Mechanical stokers, including their mechanical grates, mechanical ash dischargers.
Parts for furnace Furnaces and ovens for the roasting, melting or other heat treatment of ores, pyrite, etc.
Bakery ovens including biscuit ovens 8417.20.00 8417.80.00 Other furnace and ovens 8417.90.00 8418.10.00 Parts for industrial or laboratory furnace and ovens Combined refrigerator, freezers, fitted with separate external doors Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 10% 10% 10% Free Free 10% 10% 10% 10% 10% Free Free Free Free Free Free Free Free Free 5% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 5% 5% 5% Free Free 5% 5% 5% 5% 5% 5% Free Free Free Free Free Free Free Free 5% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description Household type Compression type refrigerators 8418.29.00 Other household type refrigerators 8418.30.00 Freezers of the chest type, not exceeding 800 l capacity 8418.40.00 Freezers of the upright type, not exceeding 900 l capacity 8418.50.10 Dispensers of a kind suitable for use in hotels, restaurants and the like 8418.50.90 Other Dispensers 8418.61.00 Heat pumps other than air conditioning machines of heading 84.15 Condensing unit, self-contained comprising a compressor, condenser and pump Part of furniture designed to receive refrigerating or freezing equipment Cool room freezer panels Instantaneous gas water heaters 8418.69.10 8418.69.90 Other refrigerating or freezing equipment 8418.91.00 8418.99.10 8419.11.00 8419.19.00 Other gas water heaters 8419.32.00 Dryers for wood, paper pulp, paper or paperboard
 8419.39.00 Other dryers 8419.40.00 Distilling or rectifying plant 8419.50.00 Heat exchange units 8419.60.00 Machinery for liquefying air or other gases 8419.81.00 Machinery for making hot drinks or for cooking or heating food 8419.89.00 Other machinery for making hot drinks or cooking or heating food 8419.90.10 Parts suitable for use solely or principally with water heater respectively Filtering or purifying apparatus Calendaring or other rolling machines Cylinders for calendaring or other rolling machine Parts for calendaring or other rolling machines Clothes dryers 8419.90.90 Other machinery and equipment whether or not electronically heated 8420.10.00 8420.91.00 8420.99.00 8421.12.00 8421.19.90 Others centrifugal dryers 8421.22.00 8421.23.00 Oil or petrol filters for internal combustion engines 8421.29.00 Other filtering or purifying machinery and apparatus for liquids 8421.31.00 Intake air filters for internal combustion engines 8421.39.00 Other filtering or purifying machinery and apparatus for gases Parts of centrifuges, including centrifugal driers 8421.91.00 8421.99.90 Other centrifuges 8422.11.00 Dish washing machines of the household type 8422.20.00 Machinery for cleaning or drying bottles or other containers 8422.30.00 Machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or ... 8422.40.00 Other packing or wrapping machinery (including heat shrink wrapping machinery) Existing Rates New Rates Import Excise 5% 5% 5% Fiscal 5% 5% 5% Import Excise Free Free Free 5% Free Free Free Free Free Free 15% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 10% Free Free Free 5% Free Free Free 5% Free Free 5% 5% 5% Free Free Free Free Free Free Free 5% Free Free Free Free Free Free Free Free Free Free Free Free Free 5% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free
 Fiscal 2020-2021 NATIONAL BUDGET REVENUE POLICIES Description Existing Rates New Rates Fiscal Import Excise Fiscal Import Excise No Tariff code 664 8422.90.10 Parts suitable for use solely or principally with dishwashing machines respectively ... Other parts suitable for use solely or principally with dishwashing machines respectively ...
Personal weighing machines, including baby scales; household scales Scales for continuous weighing of goods on conveyors Constant weight scales and scales for discharging a predetermined weight of material... Other weighing machines having a maximum weighing capacity not exceeding 30 kg 8422.90.90 8423.10.00 8423.20.00 8423.30.00 8423.81.00 8423.82.10 Other weighing machines with portable or mobile platform type scales 8423.82.90 Other weighing machines 8423.89.00 Other weighing machinery 8423.90.10 Weighing machine weights of all kinds 8423.90.91 8423.90.99 parts suitable for use solely or principally with weighing machinery and scales resp.. Parts for other weighing machines weights of all kinds Steam or sand blasting machines and similar jet projecting machines Pulley tackle and hoist powered by electric motor 8424.30.00 8425.11.00 8425.19.00 Other pulley tackle and hoists other than skip hosts powered by electric motor 8425.31.00 Winches, Capstans powered by electric motor 8425.39.00 Other winches, capstans powered by electric motor 8425.41.00 8425.42.00 Other jacks and hoists, hydraulic 8425.49.00 Other jacks; hoists of a kind used for raising vehicles 8426.11.10 New Overhead travelling cranes on fixed support 8426.11.90 Used Overhead travelling cranes on fixed support 8426.12.10 New Mobile lifting cranes on tyres and straddle carriers Built-in jacking systems of a type used in garages 8426.12.90 Used or reconditioned Mobile lifting cranes on tyres and straddle carriers 8426.19.10 Other New Mobile lifting cranes on tyres and straddle carriers 8426.19.90 Other used or reconditioned Mobile lifting cranes on tyres and straddle carriers 8426.20.10 New tower cranes 8426.20.90 Used tower cranes 8426.30.10 New portal or pedestal jib cranes 8426.30.90 Used portal or pedestal jib cranes 8426.41.10 Other new self-propelled machinery on tyres 8426.41.90 Other used or reconditioned self-propelled machinery on tyres 8426.49.10 Other new self-propelled machinery 8426.49.90 Other used or reconditioned self-propelled
 machinery 8426.91.10 Other new machinery designed for mounting on road vehicles Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 5% Free 5% Free 5% Free 5% Free 5% Free 5% Free 5% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 5% Free 5% Free 5% Free 5% Free 5% Free 5% Free 5% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description Existing Rates New Rates Fiscal Import Excise Fiscal Import Excise Other used or reconditioned machinery designed for mounting on road vehicles 8426.99.10 Other new other machinery 8426.99.90 Other used or reconditioned other machinery 8427.10.10 New self-propelled trucks powered by an electric motor 8427.10.90 Used self-propelled trucks powered by an electric motor 8427.20.10 Other new self-propelled trucks powered by an electric motor 8427.20.90 Other used self-propelled trucks powered by an electric motor 8427.90.10 Other new trucks 8427.90.90 Other used or reconditioned trucks Lifts and skip hoists 8428.10.00 Pneumatic elevators and conveyors 8428.20.00 Other continuous action elevators and conveyors, for goods or materials Specially designed for underground use Other continuous section elevators and conveyors, for goods or materials bucket type 8428.31.00 8428.32.00 8428.33.00 Other continuous action elevators and conveyors, for goods or materials belt
 type Escalators and moving walkways Teleferics, chairlifts, ski-draglines; traction mechanisms for funiculars 8428.39.00 Other continuous action elevators and conveyors, for goods or materials 8428.40.00 8428.60.00 8428.90.00 Other lifting, handling and loading machinery 8429.11.10 New track laying bulldozers and angle dozers 8429.11.90 Used or reconditioned track laying bulldozers and angle dozers 8429.19.10 New bulldozers or angle dozers 8429.19.90 Used or reconditioned bulldozers or angle dozers 8429.20.10 New graders and levelers 8429.20.90 Used or reconditioned gravellers or levelers 8429.30.10 New scrapers 8429.30.90 Used scrapers 8429.40.10 New Tamping machines and road rollers 8429.40.90 Used Tamping machines and road rollers 8429.51.10 New Frontend shovels loaders 8429.51.90 Used Frontend shovels loaders 8429.52.10 New Machinery with a 360 revolving superstructure 8429.52.90 Used Machinery with a 360 revolving superstructure 731 8429.59.10 732 8429.59.90 Other new Self-propelled bulldozers, angle dozers, graders, levelers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers.
Other used Self-propelled bulldozers, angle dozers, graders, levelers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers.
733 734 8430.10.10 New Pile drivers and pile extractors 8430.10.90 Used or reconditioned Pile drivers and pile extractors Free 5% Free 5% Free 5% Free 5% Free Free Free Free Free Free Free Free Free Free 5% Free 5% Free 5% Free 5% Free 5% Free 5% Free 5% Free 5% Free 5% 5% Free 5% Free 5% Free 5% Free 5% Free Free Free Free Free Free Free Free Free Free 5% Free 5% Free 5% Free 5% Free 5% Free 5% Free 5% Free 5% Free 5% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description New Snow ploughs and snow blowers 8430.20.90 Used Snow ploughs and snow blowers 8430.31.10 New self-propelled coal or rock cutters and tunneling machinery 8430.31.90 Used self-propelled coal or rock cutters and tunneling machinery 8430.39.10 Other new coal or rock cutters and tunneling machinery 8430.39.90 Other used coal or rock cutters and tunneling machinery 8430.41.10 Other new self-propelled boring or sinking machinery 8430.41.90 Other used self-propelled boring or sinking machinery 8430.49.10 Other new self-propelled boring or sinking machinery 8430.49.90 Other used self-propelled boring or sinking machinery 8430.50.10 Other new self-propelled machinery 8430.50.90 Other used self-propelled machinery 8430.61.10 Other new Tamping or compacting machinery not self-propelled 8430.61.90 Other used Tamping or compacting machinery not self-propelled 8430.69.10 Other new machinery not self-propelled 8430.69.90 Other used machinery not self-propelled Parts of machinery of heading No.
84.25 8431.10.00 Parts of machinery of heading No.84.27 8431.20.00 8431.31.00 Parts of lift, skip hoists or escalators 8431.39.00 Other parts 8431.41.00 8431.42.00 8431.43.00 8431.49.00 Other parts Parts of buckets, shovels, grabs and grips Parts of Bulldozer or angle dozer blades Parts for boring or sinking Machinery of subheading 8430.41 or 8430.49 8433.11.00 Harvesting or threshing machinery powered, with the cutting device rotating in a horizontal plane 8433.19.10 Other lawn mowers, powered by electric 8433.90.10 8438.10.00 Parts suitable for use solely or principally with mowers falling within items nos.
84... Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar.. Parts Brewery machinery 8438.20.00 Machinery for the manufacture of confectionery, cocoa or chocolate 8438.40.00 8438.80.00 Other machinery for industrial preparation of food and drink 8438.90.00 8439.10.00 Machinery for making pulp of fibrous cellulosic material 8439.20.00 Machinery for making paper or paperboard 8439.30.00 Machinery for finishing paper or paper board 8439.91.00 8439.99.00 Other parts 8440.10.00 Parts of machinery for making pulp of fibrous cellulosic material Book binding machinery Existing Rates New Rates Import Excise Free 5% Free Fiscal Free 5% Free Import Excise Free Free Free 5% 5% Free Free 5% Free 5% Free 5% Free 5% Free 5% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 5% Free 5% Free 5% Free 5% Free 5% Free 5% Free 5% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Fiscal 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description Parts for other cutting machine Parts for book binding machinery Cutting machines 8440.90.00 8441.10.00 8441.20.00 Machines for making bags, 8441.30.00 Machines for making cartons, 8441.40.00 Machines for moulding paper 8441.80.00 Other cutting machinery 8441.90.00 8442.30.00 Machinery, apparatus 8442.40.00 8442.50.00 8443.11.00 Offset printing machinery - reeled fed 8443.12.00 Offset printing machinery - sheet fed 8443.13.00 Other offset printing machinery 8443.14.00 8443.15.00
 8443.16.00 8443.17.00 Gravure printing machinery 8443.19.00 Other printing machinery 8443.31.00 Machines which perform printing, copying and fax functions Letterpress printing machinery - reel fed Letterpress printing machinery - other than reel fed Flexographic printing machinery Parts of the foregoing machinery, apparatus or equipment Plates, cylinders and other printing components Parts of printing machines Carding machines Combing machines 8443.32.00 Other printing machines , capable of connecting to network 8443.39.00 Other printers and machines 8443.91.00 8443.99.00 Other printing and copying machines 8444.00.00 Machines for extruding, drawing, etc.
man made textile 8445.11.00 8445.12.00 8445.13.00 Drawing or roving machine 8445.19.00 Other machines for preparing textile fabrics Textile spinning machines 8445.20.00 Textile doubling or twisting machine 8445.30.00 Textile winding machine 8445.40.00 8445.90.00 Other textile handling machine 8446.10.00 Machine for weaving fabrics 8446.21.00 Power looms 8446.29.00 Other fabric weaving machine 8446.30.00 Machine for weaving fabrics greater than 30cm 8447.11.00 8447.12.00 8447.20.00 8447.90.00 Other knitting and stitch bonding machine 8448.11.00 Dobbies and Jacquards 8448.19.00 Other Auxillary machines 8448.20.00 8448.31.00 Circular knitting machine less than 165cm Circular knitting machine exceeding 165cm Flat knitting machines and stitch bonding machine Parts and accessories of auxiliary machines Parts and accessories of Card clothing machines Existing Rates New Rates Fiscal Import Excise Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Fiscal Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Import Excise Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description Parts and accessories of machines for preparing Spindles, spindle flyers, spinning rings and ring travelers 8448.32.00
 8448.33.00 8448.39.00 Other parts of auxiliary machines 8448.42.00 8448.49.00 Other parts and accessories of weaving machines 8448.51.00 Reeds for looms, healds and heald frames Sinkers, needles and other parts and accessories of auxiliary machines 8448.59.00 Other - other parts and accessories of weaving machines 8449.00.00 Machinery for the manufacture of finishing of felt or non-woven 8450.11.00 Fully automatic household or laundry machines of a dry linen capacity not exceeding 10kg 8450.12.00 Other machines, with built-in centrifugal drier 8450.19.00 8450.20.00 Other Fully automatic household or laundry machines of a dry linen capacity not exceeding 10kg Fully automatic household or laundry machines of a dry linen capacity exceeding 10kg Parts of household or laundry type washing machines 8450.90.00 8451.10.00 Dry cleaning machines 8451.21.00 Drying machines each of a dry linen capacity not exceeding 10Kg 8451.29.00 Other drying machines each of a dry linen capacity not exceeding 10Kg Ironing machines and presses (including fusing presses) 8451.30.00 8451.40.00 Washing, bleaching or dyeing machines 8451.50.00 Machines for reeling, unreeling folding cutting or pinking textile fabrics 8451.80.00 8451.90.00 Other machinery for washing, cleaning, wringing, drying, ironing and finishing, coating textile Parts of machinery for washing, cleaning, wringing, drying, ironing and finishing, coating textile 8453.10.00 Machinery for preparing, tanning or working hides, skins or leather 8453.20.00 Machinery for making or repairing footwear 8453.80.00 Other machinery for preparing, tanning or working hides, skins or leather Parts of machinery for preparing, tanning or working hides, skins or leather Converters Ingot moulds and ladles Casting machines Parts of converters, Ingot moulds, ladles and Casting machines Tube mills Rolling mills, hot or combination Rolling mills, Cold Rolls for rolling mills 8453.90.00 8454.10.00 8454.20.00 8454.30.00 8454.90.00 8455.10.00 8455.21.00
 8455.22.00 8455.30.00 8455.90.00 Other parts for metal rolling mills 8456.11.00 Machine tools for working any material– Operated by laser Existing Rates New Rates Fiscal Import Excise Free Free Free Free Free Free Free Free 10% 10% 10% 10% Free Free 10% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Fiscal Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Import Excise Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description Existing Rates New Rates Fiscal Import Excise Fiscal Import Excise Machine tools for working any material– Operated by other light 8456.20.00 Machine tools for working any material - Operated by ultrasonic 8456.40.00 Machine tools for working any material - Operated by plasma Boring - milling machines Numerically controlled 8456.50.00 Machine tools for working any material – Waterjet cutting machines 8456.90.00 Other Machine tools for working any material 8457.10.00 Machining centres 8457.20.00 Unit construction machines 8457.30.00 Multistation transfer machines 8458.11.00 Lathes Numerically controlled 8458.19.00 Other horizontal Lathes 8458.91.00 Other lathes Numerically controlled 8458.99.00 Other lathes 8459.10.00 Way-type unit head machines 8459.21.00 Drilling machines Numerically controlled 8459.29.00 Other drilling machines 8459.31.00 8459.39.00 Other Boring - milling machines 8459.41.00 Other boring
 machines Numerically controlled 8459.49.00 Other boring machines 8459.51.00 Milling machines knee - type Numerically controlled 8459.59.00 Other Milling machines knee - type 8459.61.00 Other Milling machines Numerically controlled 8459.69.00 Other milling machines 8459.70.00 Other threading or tapping machines 8460.12.00 8460.19.00 Other flat surface grinding machines numerically controlled 8460.22.00 8460.23.00 Other cylindrical grinding machines, numerically controlled 8460.24.00 Other numerically controlled grinding machine 8460.29.00 Other grinding machines 8460.31.00 Numerically controlled sharpening tools 8460.39.00 Other sharpening tools 8460.40.00 Honing and lapping machines 8460.90.00 Other sharpening tools 8461.20.00 8461.30.00 8461.40.00 Gear cutting, gear grinding or gear finishing machines 8461.50.00 8461.90.00 Other machine tools for planning, shaping, cutting, etc.
Shaping or slotting machines Broaching machines Flat surface grinding machines numerically controlled Centerless grinding machine, numerically controlled Sawing or cutting off machines 8462.10.00 Forging or die stamping machines (including presses) and hammers 8462.21.00 Bending, folding, straightening or flattening machines Numerically controlled Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description Existing Rates New Rates Fiscal Import Excise Fiscal Import Excise Shearing machine Numerically controlled Punching or notching machine Numerically controlled 8462.29.00 Other Bending, folding, straightening or flattening machines 8462.31.00 8462.39.00 Other shearing machine 8462.41.00 8462.49.00 Other punching or nothing machine 8462.91.00 Hydraulic presses 8462.99.00 Other machines for working metal 8463.10.00 Draw benches for bars, tubes profiles, wire or the like 8463.20.00 8463.30.00 Machines for working wire 8463.90.00 Other machine-tools for working metal, or cermets, without removing material.
8464.10.00 Sawing machines 8464.20.00 Grinding or polishing machines 8464.90.00 Other machine tools for working stones, etc.
Thread rolling machines 8465.10.00 Machines which can carry out different types of machining operations without tool change between such operations Bending or assembling machines 8465.20.00 Machining centres Sawing machines 8465.91.00 8465.92.00 Planing, milling or moulding (by cutting) machines 8465.93.00 Grinding, sanding or polishing machines 8465.94.00 8465.95.00 Drilling or morticing machines 8465.96.00 Splitting, slicing or paring machines 8465.99.00 Other machine tools for woodwork 8466.10.00 8466.20.00 Work holders 8466.30.00 Dividing heads and other special attachments for machine tools 8466.91.00 8466.92.00 8466.93.00 8466.94.00 Parts for machines of heading No.84.64 Parts for machines of heading No.
84.65 Parts for machines of heading Nos.

84.56 to 84.61 Parts machines of heading Nos.
84.62 to 84.63 Tools for working in the hand Rotary type (including combined rotary percussion) Tool holders and self-opening die heads 8467.11.00 Saws 8467.19.00 Other tools for working in the hand 8467.21.00 Drills of all kinds 8467.22.00 8467.29.00 Other tools for working in the hand with self-contained electronic motor 8467.81.00 Chain saws 8467.89.00 Other tools 8467.91.00 8467.92.00 8467.99.00 Other tool parts 8468.10.00 Handheld blow pipes Parts of chain saws Parts of pneumatic tools Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description 934 935 936 937 938 939 940 941 942 943 946 947 948 949 950 8468.20.00 Other gas operated machinery and apparatus 8468.80.00 Other machinery and apparatus for soldering, blazing or welding etc.
8468.90.00 8470.10.00 Parts of machinery and apparatus for soldering, blazing or welding, etc.
Electronic calculators capable of operation without an external source of electric power Calculating machine incorporating a printing device 8470.21.00 8470.29.00 Other electronic calculating machine 8470.30.00 Other calculating machines 8470.50.00 Cash registers 8470.90.00 Other calculating devices 8471.41.00 Other automatic data processing machines -comprising in the same housing at least a central processing unit and an input and.. 944 8471.49.00 Other automatic data processing machines presented in the form of systems 945 8471.50.00 Processing units other than those of subheading 84.71.41 or 84.71.49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units.
Input or output units whether or not containing storage units in same housing Storage units 8471.60.00 8471.70.00 8471.80.00 Other units of automatic data processing machines 8471.90.00 Other data processing machines 8472.10.00 Duplicating machines 951 8472.30.00 Machines for sorting or folding mail for inserting mail in envelopes or bands, machines for opening, closing or sealing mail and machines for affixing or cancelling postage stamps.
952 953 954 955 956 957 8472.90.00 Other office machines 8473.21.10 Parts and accessories of the machines of heading 84.70 Suitable for use solely solely or principally with machines falling within item No.

8470.10.00 8473.21.90 Other Parts and accessories of the machines of heading 84.70 8473.29.00 Other parts and accessories 8473.30.00 Parts and accessories of the machines of heading No.
84.71 8473.40.00 Parts and accessories of the machines of heading 84.72 958 8473.50.00 8473.50.00 Parts and accessories equally suitable for use with machines of two or more of the headings 84.70 to 84.72 Parts and accessories equally suitable for use with machines of two or more of the headings 84.69 to 84.72 Concrete or mortar mixers 8474.31.00 8474.32.00 Machines for mixing mineral substances with bitumen 8474.39.00 Other mixing or kneading machine 8474.80.00 Other machinery 8474.90.00 8475.10.00 Parts Machines for assembling, electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes 959 960 961 962 963 964 965 Existing Rates New Rates Fiscal 5% 5% Import Excise Free Free Fiscal Free Free Import Excise Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description Existing Rates New Rates Fiscal Import Excise Fiscal Import Excise 966 967 968 969 970 971 972 973 974 975 976 977 978 979 980 981 982 983 984 985 8475.21.00 Machines for making optical fibres and preforms thereof 8475.29.00 Other machines for manufacture or hot working glass or glassware 8475.90.00 Parts for machines for assemblies Automatic beverage vending machine - Incorporating heating or refrigerating devices 8476.21.00 8476.29.00 Other automatic beverage vending machine 8476.81.00 Other machines incorporating heating or refrigerating devices 8476.89.00 Other automatic goods vending machine 8476.90.00 8477.10.00 8477.20.00 8477.30.00 8477.40.00 Vacuum moulding machines
 and other thermoforming machines Parts for automatic vending machine Injection moulding machines Extruders Blow moulding machines 8477.51.00 For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes 8477.59.00 Other machinery for moulding or otherwise forming inner tubes 8477.80.00 Other machinery 8477.90.00 8478.10.00 Machinery for preparing or making up tobacco 8478.90.00 8479.10.00 Machinery for public works, building or the like Parts for Machinery for preparing or making up tobacco Parts for machinery for working rubber 8479.20.00 Machinery for the extraction or preparation of animal or fixed vegetable fats or oils 986 8479.30.00 Presses for the manufacture or particle board or fiber building board of wood or other ligneous materials and other machinery for treating wood or cork 8479.40.00 8479.50.00 8479.60.00 8479.71.00 8479.79.00 Other passenger boarding bridges Rope or cable making machines Industrial robots, not elsewhere specified or included Evaporative air coolers Passenger boarding bridges of a kind used in airport 987 988 989 990 991 992 8479.81.00 993 8479.82.00 994 8479.89.10 995 8479.89.20 996 8479.89.30 Other machines and mechanical appliances for treating metal, including electric wire coil winders Machines and mechanical appliances for mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying Taps combined with a measuring device for dispensing ice-cream, spirits, milk and the like Windscreen wipers, non-electric; compressed air operated horns; truck type sweepers of a kind used in a warehouse and the like Carpet sweepers, non-electric; vacuum cleaners, floor polishing, sanding, scrubbing , scrapping and scouring appliances other than those following within heading 84.09 997 8479.89.40 Air coolers; air humidifiers and dehumidifiers Free Free Free Free Free Free Free Free Free Free
 Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES 998 999 1000 1001 1002 1003 1004 1005 1006 1007 1008 1009 1010 1011 1012 1013 1016 1017 1018 1019 1020 1021 1022 1023 1024 1025 1026 1027 1028 No Tariff code Description 8479.89.90 Other machines and mechanical appliances 8479.90.10 Parts suitable for use solely or principally with machines and mechanical appliances 8479.90.90 Other parts 8480.10.00 Moulding boxes for metal foundry 8480.20.00 Mould bases 8480.30.00 Moulding patterns 8480.41.00 Moulding boxes of injection or compression types 8480.49.00 Other moulding boxes 8480.50.00 Moulds for glass 8480.60.00 Moulds for mineral materials 8480.71.00 Moulds for rubber or plastic Injection or compression types 8480.79.00 Other moulds 8481.10.00 8481.20.00 Valves for oleo hydraulic or pneumatic transmission 8481.30.00 8481.40.00 Pressure reducing valve 1014 8481.80.10 1015 8481.80.20 Check (non return) valves Safety or relief valves Other appliances of the kind and size suitable for all domestic water supply and disposal points, hosepipe nozzles.
Soda water bottles valve; taps and cocks for fitting to casks, barrels, beverage dispensing urns and the like; appliance for use as parts for cookers, stoves, lamps, banners, blow lamps and lighters, including parts of fuel reservoirs of cylinders of a kind suitable for use with any of these appliances.
Parts Ball bearings Tapered roller bearings, including cone and tapered roller assemblies Spherical roller bearings 8481.80.90 Other taps, cocks, valves and similar appliances 8481.90.00 8482.10.00 8482.20.00 8482.30.00 8482.40.00 Needle roller bearings 8482.50.00 Other cylindrical roller bearings 8482.80.00 Other including combined ball/roller bearings 8482.91.00 8482.99.00 Other ball or roller bearings 8483.10.00 8483.20.00 8483.30.00 Balls, needles and rollers Transmission shafts (including cam shafts and crank shafts) and cranks Bearing housings, incorporating ball or roller bearings Bearing housings, not incorporating ball or roller bearing; plain shaft bearings Gears and gearing; other than toothed wheels, chains sprockets and other transmission elements presented separately; ball or roller screws' gear boxes and other speed changers.
Flywheels and pulleys including pulley blocks Clutches and shaft couplings (including universal joints) Toothed wheels, chain sprockets and other transmission elements presented separately 1029 8483.40.00 1030 1031 8483.50.00 8483.60.00 1032 8483.90.00 Existing Rates New Rates Import Excise Free Fiscal Free Import Excise Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Fiscal 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description 1033 8484.10.00 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal 1034 1035 1036 8484.20.00 Mechanical seals 8484.90.00 Other gasket 8486.10.00 Machines and apparatus for the manufacture of boules or wafers 1037 8486.20.00 Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits 1038 1039 1040 1041 8486.30.00 Machines and apparatus for the manufacture of flat panel displays 8486.40.11 Write on wafer apparatus 8486.40.12 Step and repeat aligners 8486.40.19 Other Step and repeat aligners 1042 8486.40.90 1043 8486.90.10 Other Apparatus for the projection or drawing of circuit patterns on sensitized semiconductor materials Parts Suitable for use with apparatus falling under item nos.
8486.40.11, 8486.40.12 and 8486.40.19 1044 1045 1046 1047 1048 1049 1050 1051 1052 Ship's or boats propellers and blades therefore 8486.90.90 Other parts 8487.10.00 8487.90.00 Other machinery parts not specified.
8501.10.00 Motors of an output not exceeding 37.5 W 8501.20.00 Universal AC/DC motors of an output exceeding 37.5W Photovoltaic generators of an output not exceeding 750 W Other generators of an output not exceeding 750W Photovoltaic generators Of an output exceeding 750W but not exceeding 75 KW 8501.32.10 8501.32.90 Other generators (Of output exceeding 75W but not exceeding 75 kW 8501.31.10 8501.31.90 1053 8501.33.10 Photovoltaic generators Of an output exceeding 75 KW but not exceeding 375 KW 1054 1055 1056 1057 1058 1059 1060 1061 1062 1063 1064 8501.33.90 Other generators (Of an output exceeding 75 kW but not exceeding 375 kW Photovoltaic generators of an output exceeding 375 KW 8501.34.10 8501.34.90 Other generators (Of an output exceeding 375 kW 8501.40.00 Other AC motor single-phase 8501.51.00 Of an output not exceeding 750 W 8501.52.00 Of an output not exceeding 750 W but not exceeding 75 kW 8501.53.00 Of an output exceeding 75 KW 8501.61.10 8501.61.90 Other (Of an output not exceeding 75 kVA) 8501.62.10 Photovoltaic generators Of an output not exceeding 75 kVA Photovoltaic generators 8501.62.90 Other generators (Of an output exceeding 75 kVA but not exceeding 375 Kva 1065 8501.63.10 Photovoltaic generators of an output exceeding 375 kVA but not exceeding 750 kVA Existing Rates New Rates Fiscal Import Excise Fiscal Import Excise Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description 1066 8501.63.90
 Other (Of an output exceeding 375 kVA but not exceeding 750 kVA 1067 8501.64.10 Photovoltaic generators of an output exceeding 750 kVA 8501.64.90 Other generators (Of an output exceeding 750 kVA) 8507.10.00 Electric accumulators - Lead-acid, of a kind used for starting piston engines 8507.20.00 8507.30.00 8507.40.00 8507.50.00 8507.60.00 8507.80.00 8507.90.00 Electric accumulators - Other lead-acid accumulators Electric accumulators - Nickel-cadmium Electric accumulators - Nickel-iron Electric accumulators - Nickel-metal hydride Electric accumulators - Lithium-ion Electric accumulators - Other accumulators Parts Vacuum cleaners - With self-contained electric motor of a power not exceeding 1, 500 W and having a dust bag or other receptacle capacity not exceeding 20 l Industrial vacuum cleaners 8508.19.10 8508.19.90 Other (Vacuum cleaners) 8508.60.10 8508.60.90 Other ( Industrial vacuum cleaners) Industrial vacuum cleaners 1077 8508.11.00 1082 8508.70.10 1083 8509.40.00 1084 8509.80.00 Vacuum cleaner parts suitable for use solely with vacuum cleaners falling under item Nos 8508.19.10 and 8508.60.10 Food grinders and mixers; fruit or vegetable juice extractors Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 85.08.Other appliances Shavers Sparking plugs Ignition magnetos; magneto-dynamos; magnetic flywheels Starter motors and dual purpose starter-generators 8510.10.00 8510.20.00 Hair clippers 8510.30.00 Hair-removing appliance 8511.10.00 8511.20.00 8511.30.00 Distributors; ignition coils 8511.40.00 8511.50.00 Other generators 8511.80.00 Other equipment 8511.90.00 8516.10.10 8516.10.20 Parts Electric instantaneous or storage water heaters and immersion heaters Electric kettle Hair dryers (excluding hair dryers having a bonnet mounted on a pedestal stand, tripod or like support standing on floor, training motor impeller and heating element) 1068 1069 1070 1071 1072 1073 1074 1075 1076 1078 1079 1080 1081 1085
 1086 1087 1088 1089 1090 1091 1092 1093 1094 1095 1096 1097 8516.31.10 1098 1099 1100 1101 8516.31.90 Other (Hair dryers) 8516.32.10 Hair curlers or curling wands 8516.32.90 Other hair-dressing apparatus 8516.33.00 Hand-drying apparatus Existing Rates New Rates Fiscal Import Excise Fiscal Import Excise Free Free Free 10% 10% 10% 10% 10% 10% 10% 10% Free Free Free Free Free Free 10% 10% 10% 10% 10% Free Free Free Free Free Free Free Free Free 10% 10% 10% 10% 10% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description 1102 1103 1104 1105 1106 1107 1108 Cooktops and stoves Electric smoothing irons 8516.40.00 8516.50.00 Microwave ovens 8516.60.10 8516.60.90 Other ovens; cookers, cooking plates, boiling rings, grillers and roasters 8516.71.00 8516.72.00 8516.79.00 Other (Other electro-thermic appliances) Coffee or tea makers Toasters 1109 8516.90.10 8518.29.00 8518.30.00 8518.90.00 Parts suitable for use solely or principally with water heaters falling within item No.
8516.10.10 Telephones for cellular networks or for other wireless networks Single loudspeakers, mounted in their enclosures 8517.12.00 8518.10.00 Microphones and stands therefor 8518.21.00 8518.22.00 Multiple loudspeakers, mounted in their enclosures Other (Loudspeakers, whether or not mounted in their enclosures) Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers Parts Sound recording or reproducing apparatus.
Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment Turntables (record-decks) Telephone answering machines Sound recording or reproducing apparatus.

Using magnetic, optical or semiconductor media Sound recording or reproducing apparatus Suitable for use solely or principally with cinematographic cameras and projectors respectively falling within items Nos.

9007.19.90 and 9007.20.90 Other (Other apparatus) Sound recording or reproducing apparatus.
8519.30.00 8519.50.00 8519.20.00 8519.81.00 8519.89.10 8519.89.90 1123 8521.10.00 Magnetic tape-type 8521.90.00 8522.90.20 Other (Video recording or reproducing apparatus, whether or not incorporating a video tuner) Parts and accessories suitable for use solely or principally with sound recording and or reproducing apparatus respectively falling within items Nos.
8519.20.00 and 8519.89.10 8523.41.00 Unrecorded magnetic media 8525.80.00 8527.12.00 Television cameras, digital cameras and video camera recorders Pocket-size radio cassette players Domestic radio receivers of all kinds, including car radio receivers for receiving radio broadcast whether or not 1129 8527.13.10 1130 8527.13.90 Other (Other apparatus combined with sound recording or reproducing apparatus) 1131 8527.19.10 Domestic radio receivers of all kinds, including car radio receivers for receiving radio broadcast whether or not combined with cassette player and or CD player and or CD player 1110 1111 1112 1113 1114 1115 1116 1117 1118 1119 1120 1121 1122 1124 1125 1126 1127 1128 Existing Rates New Rates Fiscal 15% 15% 15% 15% 15% 15% 15% 15% 32% 5% 5% 5% 5% 15% 5% 15% 15% 15% 15% 15% 15% 15% 15% 15% $5.00 per disc 15% 15% 15% 15% 15% Import Excise 10% 10% 10% 10% 10% 10% 10% Free Free Free Free Free Free 10% Free 10% 10% Free Free 10% 10% 10% 10% Free 10% Free 10% 10% 10% 10% Fiscal 5% 5% 5% 5% 5% 5% 5% 5% 5% Free Free Free Free Free Free 5% 5% 5% 5% 5% 5% 5% 5% 5% 15% 5% 5% 5% 5% 5% Import Excise Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES Description Existing Rates New Rates Fiscal Import Excise Fiscal Import Excise No Tariff code 1132 8527.19.90 1133 8527.21.10 Other (Radio-broadcast receivers capable of operating without an external source of power) Car radio receivers for receiving radio broadcast whether or not combined with cassette player and or CD player 1134 8527.21.90 Other (Combined with sound recording or reproducing apparatus) 1135 8527.29.10 1136 8527.29.90 1137 8527.91.10 Car radio receivers for receiving radio broadcast whether or not combined with cassette player and or CD player Other (Other of Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles) Domestic radio receivers of
 all kinds for receiving radio broadcast whether or not combined with cassette player and or CD player 1138 8527.91.90 Other (Combined with sound recording or reproducing apparatus) 1139 1140 1141 1142 1143 1144 1145 8527.92.90 8527.99.10 8527.92.10 Domestic radio receivers of all kinds for receiving radio broadcast whether or not combined with cassette player and or CD player Other (Not combined with sound recording or reproducing apparatus but combined with a clock) Domestic radio receivers of all kinds for receiving radio broadcast whether or not combined with cassette player and or CD player Other ( Other of Other of Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or re-producing apparatus or a clock) 8528.49.00 Other (Cathode-ray tube monitors) 8528.59.00 Other (Other monitors) 8528.69.00 Other (Projectors) 8527.99.90 1146 8528.71.00 1147 1148 1149 8528.72.00 8528.73.00 8530.10.00 1150 8530.80.00 1151 1152 8530.90.00 8531.10.00 1153 8531.20.00 Reception apparatus for television, not designed to incorporate a video display or screen Reception apparatus for television, other, color Reception apparatus for television, Other, monochrome Equipment for railways or tramways Electrical signaling, safety or traffic control equipment, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 86.08).Other equipment Parts Burglar or fire alarms and similar apparatus Indicator panels incorporating liquid crystal devices (LCD) or light-emitting diodes (LED) 1154 1155 1156 8531.80.00 Other apparatus 8531.90.00 8539.21.00 1157 8539.22.00 Parts Tungsten halogen Other filament lamps, excluding ultra-violet or infra-red lamps Other, of a power not exceeding 200 W and for a voltage exceeding 100 V 1158 8539.29.00 Other (Other filament lamps, excluding ultra-violet or infra-red lamps) 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15%
Free Free Free Free Free Free Free 15% 15% 15% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% Free Free Free Free Free Free Free 15% 15% 15% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES 1159 1160 1161 1162 1163 1164 1165 1166 1167 1168 No Tariff code Description Fluorescent, hot cathode 8539.31.00 8539.32.00 Mercury or sodium vapour lamps; metal halide lamps 8544.42.10 8544.49.10 Other electrical conductors 8544.60.00 Other Electric conductors for voltage exceeding 1000V Electrical conductors fitted with conductors Rail locomotives - Powered from an external source of electricity Rail locomotives - Powered by electric accumulators Rail locomotives - Diesel-electric locomotives 8601.10.00 8601.20.00 8602.10.00 8602.90.00 Other (Other rail locomotives; locomotive tenders) 8603.10.00 1169 8603.90.00 1170 8604.00.00 1171 8605.00.00 1172 1173 1174 8606.10.00 8606.30.00 8606.91.00 1175 8606.92.00 1176 8606.99.00 Powered from an external source of electricity Other (Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 86.04.)
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).

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 86.04).
Tank wagons and the like Self-discharging vans and wagons other than those of subheading 8606.10.00 Self-discharging vans and wagons - Covered and closed Self-discharging vans and wagons - open, with non-removable sides of a height exceeding 60 cm Other (Of Other of Railway or tramway goods vans and wagons, not self- propelled) 1177 1178 1179 1180 1181 1182 1183 8607.11.00 Driving bogies and bissel-bogies 8607.12.00 Other bogies and bissel-bogies 8607.19.00 Other, bogies and bissel-bogies including parts 8607.21.00 Air brakes and parts thereof 8607.29.00 Other (Bogies, bissel-bogies, axles and wheels, and parts thereof) 8607.30.00 Hooks and other coupling devices, buffers, and parts thereof Hooks and other coupling devices, buffers, and parts thereof of locomotives 8607.91.00 1184 8607.99.00 Other (Other of Parts of railway or tramway locomotives or rolling-stock) 1185 8608.00.00 1186 8609.00.00 Railway or tramway track fixtures and fittings; mechanical (including electro- mechanical) signaling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing.
Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport.
1187 1188 8701.20.10 New road tractors for semi-trailers 8701.20.90 Used road tractors for semi-trailers Existing Rates New Rates Fiscal 32% 32% 15% 15% 15% Import Excise 15% 15% 10% 10% 10% Fiscal 15% 15% 32% 32% 5% Import Excise Free Free Free Free Free 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 5% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 5% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES Existing Rates New Rates No Tariff code Description 1189 8701.30.10 New track-laying tractors 1190 8701.30.90 Used track-laying tractors 1191 8701.91.20 New tractors of an engine power not exceeding 18kW 1192 8701.91.90 Other used tractors of an engine power not exceeding 18kW 1193 8701.92.20 Other, new tractors exceeding 18kW but not exceeding 37kW 1194 8701.92.90 Other, used tractors exceeding 18kW but not exceeding 37kW 1195 8701.93.20 Other, new tractors exceeding 37kW but not exceeding 75kW 1196 8701.93.90 Other, used tractors exceeding 37kW but not exceeding 75kW 1197 8701.94.20 Other, new tractors exceeding 75kW but not exceeding 130kW 1198 8701.94.90 Other, used tractors exceeding 75kW but not exceeding 130kW 1199 8701.95.20 Other, new tractors exceeding 130kW 1200 8701.95.90 Other, used tractors exceeding 130kW 1201 8702.10.11 New motor vehicles for transport of 10 persons or more but not exceeding 15 persons including the driver 1202 8702.10.21 Used motor vehicles for transport of 10 persons or more but not exceeding 15 persons including the driver 1203 8702.20.11 New motor vehicles for transport of 10 persons or more but not exceeding 15 persons including the driver 1204 8702.20.21 Used motor vehicles for transport of 10 persons or more but not exceeding 15 persons
 including the driver Fiscal 5% 32% or $6710 per unit whichever is greater 5% 32% or $3877 per unit whichever is greater 5% 32% or $3877 per unit whichever is greater 5% 32% or $3877 per unit whichever is greater 5% 32% or $3877 per unit whichever is greater 5% 32% or $3877 per unit whichever is greater 5% 32% or $10400 per unit whichever is greater 5% $4000 per unit 1205 8702.30.11 New motor vehicles for transport of 10 persons or more but not exceeding 15 persons including the driver 5% 1206 8702.30.21 Used motor vehicles for transport of 10 persons or more but not exceeding 15 persons including the driver 1207 8702.90.11 New motor vehicles for transport of 10 persons or more but not exceeding 15 persons including the driver 1208 8702.90.91 Used motor vehicles for transport of 10 persons or more but not exceeding 15 persons including the driver 1209 1210 1211 8703.10.20 Other golf cars 8703.10.30 New quad bikes, rough terrain vehicles 8703.10.40 Used quad bikes, rough terrain vehicles 1212 8703.21.10 Ambulance - of a cylinder capacity not exceeding 1000 cc $4000 per unit 5% 32% or $10400 per unit whichever is greater 5% New insertion New insertion 32% of $3550 per unit whichever is greater Import Excise Free Fiscal Free Import Excise Free Free Free Free Free Free Free Free Free Free Free Free 5% 15% 5% Free 5% Free 5% 15% Free 15% 5% Free 5% Free 5% Free 5% Free 5% Free 5% 5% 15% or $2600 per unit whichever is greater 5% $1000 per unit 5% $1000 per unit 5% 15% or $2600 whichever is greater 5% Free 5% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description Existing Rates New Rates Fiscal Import Excise Fiscal Import Excise 1213 8703.21.20 New motor caravans - of a cylinder capacity not exceeding 1000 cc 1214 8703.21.30 1215 8703.21.40 Used or reconditioned motor caravans -of a cylinder capacity not exceeding 1000 cc New passenger
 motor cars and racing cars -of a cylinder capacity not exceeding 1000 cc 32% 32% of $3550 per unit whichever is greater 15% 1216 8703.21.50 Used Passenger motor cars and racing cars -of a cylinder capacity not exceeding 1000 cc 32% of $7000 per unit whichever is greater 1217 8703.21.60 Other New Passenger motor cars and racing cars - of a cylinder capacity not exceeding 1000 cc 15% 1218 8703.21.90 Other Used Passenger motor cars and racing cars - of a cylinder capacity not exceeding 1000 cc 1219 8703.22.10 Ambulance - of a cylinder capacity exceeding 1000 cc but not exceeding 1500cc 1220 8703.22.20 1221 8703.22.30 1222 8703.22.40 New Motor caravans - of a cylinder capacity exceeding 1000 cc but not exceeding 1500cc Used or reconditioned motor caravans - of a cylinder capacity exceeding 1000 cc but not exceeding 1500cc New Passenger motor cars and racing cars - of a cylinder capacity exceeding 1000 cc but not exceeding 1500cc 1223 8703.22.50 Used Passenger motor cars and racing cars - of a cylinder capacity exceeding 1000 cc but not exceeding 1500cc 1224 8703.22.60 Other New Passenger motor cars and racing cars - of a cylinder capacity exceeding 1000 cc but not exceeding 1500cc 1225 8703.22.90 Other Used Passenger motor cars and racing cars - of a cylinder capacity exceeding 1000 cc but not exceeding 1500cc 1226 8703.23.11 Ambulance - of a cylinder capacity exceeding 1500 cc but not exceeding 2500cc 32% of $7000 per unit whichever is greater 32% of $5350 per unit whichever is greater 32% 32% of $5350 per unit whichever is greater 15% 32% of $11500 per unit whichever is greater 15% 32% of $11500 per unit whichever is greater 32% of $9150 per unit whichever is greater 1227 8703.23.12 New Motor caravans -of a cylinder capacity exceeding 1500 cc but not exceeding 2500cc 32% 1228 8703.23.13 Used or reconditioned motor caravans - of a cylinder capacity exceeding 1500 cc but not exceeding 2500cc 32% of $9150 per unit whichever is greater 1229 8703.23.14 New Passenger motor
 cars and racing cars - of a cylinder capacity exceeding 1500 cc but not exceeding 2500cc 1230 8703.23.15 Used Passenger motor cars and racing cars - of a cylinder capacity exceeding 1500 cc but not exceeding 2500cc 1231 8703.23.16 Other New Passenger motor cars and racing cars - of a cylinder capacity exceeding 1500 cc but not exceeding 2500cc 1232 8703.23.19 Other Used Passenger motor cars and racing cars - of a cylinder capacity exceeding 1500 cc but not exceeding 2500cc 15% 32% of $16000 per unit whichever is greater 15% 32% of $16000 per unit whichever is greater 15% 15% 5% 5% 5% 5% 15% 15% 15% 5% 5% 5% 5% 15% 15% 15% 5% 5% 5% 5% 5% 15% or $875 per unit whichever is greater 5% 15% or $1750 per unit whichever is greater 5% 15% or $1750 per unit whichever is greater Free 5% 15% or 1338 per unit whichever is greater 5% 15% or $2875 per unit whichever is greater 5% 15% or $2875 per unit whichever is greater Free 5% 15% or $2288 per unit whichever is greater 5% 15% or $4000 per unit whichever is greater 5% 15% or $4000 per unit whichever is greater Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES Existing Rates New Rates No Tariff code Description 1233 8703.23.21 Ambulance - of a cylinder capacity exceeding 2500 cc but not exceeding 3000cc 1234 8703.23.22 New Motor caravans - of a cylinder capacity exceeding 2500 cc but not exceeding 3000cc Fiscal 32% of $9150 per unit whichever is greater 32% 1235 8703.23.23 Used or reconditioned motor caravans - of a cylinder capacity exceeding 2500 cc but not exceeding 3000cc 32% of $9150 per unit whichever is greater 1236 8703.23.24 New Passenger motor cars and racing cars - of a cylinder capacity exceeding 2500 cc but not exceeding 3000cc 1237 8703.23.25 Used Passenger motor cars and racing cars - of a cylinder capacity exceeding 2500 cc but not exceeding 3000cc 1238 8703.23.26 Other New Passenger motor cars and racing cars - of a
 cylinder capacity exceeding 2500 cc but not exceeding 3000cc 1239 8703.23.29 Other Used Passenger motor cars and racing cars -of a cylinder capacity exceeding 2500 cc but not exceeding 3000cc 1240 8703.24.10 Ambulance - of a cylinder capacity exceeding 3000cc 1241 8703.24.20 New Motor caravans - of a cylinder capacity exceeding 3000cc 1242 8703.24.30 Used or reconditioned motor caravans - of a cylinder capacity exceeding 3000cc 1243 8703.24.40 New Passenger motor cars and racing cars - of a cylinder capacity exceeding 3000cc 1244 8703.24.50 Used Passenger motor cars and racing cars - of a cylinder capacity exceeding 3000cc 1245 8703.24.60 Other New Passenger motor cars and racing cars - of a cylinder capacity exceeding 3000cc 1246 8703.24.90 Other Used Passenger motor cars and racing cars - of a cylinder capacity exceeding 3000cc 1247 8703.31.10 Ambulance - of a cylinder capacity exceeding 1000 cc but not exceeding 1500cc 1248 8703.31.20 New Motor caravans - of a cylinder capacity exceeding 1000 cc but not exceeding 1500cc 32% 32% of $23000 per unit whichever is greater 32% 32% of $23000 per unit whichever is greater 32% of $13000 per unit whichever is greater 32% 32% of $13000 per unit whichever is greater 32% 32% of $28500 per unit whichever is greater 32% 32% of $28500 per unit whichever is greater 32% of $5350 per unit whichever is greater 32% 1249 8703.31.30 Used or reconditioned motor caravans - of a cylinder capacity exceeding 1000 cc but not exceeding 1500cc 32% of $5350 per unit whichever is greater 1250 8703.31.40 New Passenger motor cars and racing cars - of a cylinder capacity exceeding 1000 cc but not exceeding 1500cc 1251 8703.31.50 Used Passenger motor cars and racing cars - of a cylinder capacity exceeding 1000 cc but not exceeding 1500cc 15% 32% of $11500 per unit whichever is greater Import Excise Fiscal Import Excise 15% 15% 15% 5% 5% 5% 5% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 5% 5% Free 5% 15% or $2288 per unit whichever is greater 5% 15% or
 $5750 per unit whichever is greater 5% 15% or $5750 per unit whichever is greater Free 5% 15% or $3250 per unit whichever is greater 5% 15% or $7125 per unit whichever is greater 5% 15% or $7125 per unit whichever is greater Free 5% 15% or $1338 per unit whichever is greater 5% 15% or $2875 per unit whichever is greater Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES Existing Rates New Rates No Tariff code Description 1252 8703.31.60 Other New Passenger motor cars and racing cars - of a cylinder capacity exceeding 1000 cc but not exceeding 1500cc 1253 8703.31.90 Other Used Passenger motor cars and racing cars - of a cylinder capacity exceeding 1000 cc but not exceeding 1500cc 1254 8703.32.10 Ambulance - of a cylinder capacity exceeding 1500 cc but not exceeding 2500cc 1255 8703.32.20 New Motor caravans - of a cylinder capacity exceeding 1500 cc but not exceeding 2500cc Fiscal 15% 32% of $11500 per unit whichever is greater 32% of $9150 per unit whichever is greater 32% 1256 8703.32.30 Used or reconditioned motor caravans - of a cylinder capacity exceeding 1500 cc but not exceeding 2500cc 32% of $9150 per unit whichever is greater 1257 8703.32.40 New Passenger motor cars and racing cars - of a cylinder capacity exceeding 1500 cc but not exceeding 2500cc 1258 8703.32.50 Used Passenger motor cars and racing cars - of a cylinder capacity exceeding 1500 cc but not exceeding 2500cc 1259 8703.32.60 Other New Passenger motor cars and racing cars - of a cylinder capacity exceeding 1500 cc but not exceeding 2500cc 1260 8703.32.90 Other Used Passenger motor cars and racing cars - of a cylinder capacity exceeding 1500 cc but not exceeding 2500cc 1261 8703.33.11 Ambulance - of a cylinder capacity exceeding 2500 cc but not exceeding 3000cc 1262 8703.33.12 New Motor caravans - of a cylinder capacity exceeding 2500 cc but not exceeding 3000cc 15% 32% of $16000 per unit whichever is greater
 15% 32% of $16000 per unit whichever is greater 32% of $9150 per unit whichever is greater 32% 1263 8703.33.13 Used or reconditioned motor caravans - of a cylinder capacity exceeding 2500 cc but not exceeding 3000cc 32% of $9150 per unit whichever is greater 1264 8703.33.14 New Passenger motor cars and racing cars - of a cylinder capacity exceeding 2500 cc but not exceeding 3000cc 1265 8703.33.15 Used Passenger motor cars and racing cars - of a cylinder capacity exceeding 2500 cc but not exceeding 3000cc 1266 8703.33.16 Other New Passenger motor cars and racing cars - of a cylinder capacity exceeding 2500 cc but not exceeding 3000cc 1267 8703.33.19 Other Used Passenger motor cars and racing cars - of a cylinder capacity exceeding 2500 cc but not exceeding 3000cc 1268 8703.33.21 Ambulance - of a cylinder capacity exceeding 3000 cc 1269 8703.33.22 New Motor caravans - of a cylinder capacity exceeding 3000 cc 1270 8703.33.23 Used or reconditioned motor caravans - of a cylinder capacity exceeding 3000 cc 32% 32% of $23000 per unit whichever is greater 32% 32% of $23000 per unit whichever is greater 32% of $13000 per unit whichever is greater 32% 32% of $13000 per unit whichever is greater Import Excise 5% 5% 15% 15% 15% 5% 5% 5% 5% 15% 15% 15% 5% 5% 5% 5% 15% 15% 15% Fiscal 5% 15% or $2875 per unit whichever is greater Free 5% 15% or $2288 per unit whichever is greater 5% 15% or $4000 per unit whichever is greater 5% 15% or $4000 per unit whichever is greater Free 5% 15% or $2288 per unit whichever is greater 5% 15% or $5750 per unit whichever is greater 5% 15% or $5750 per unit whichever is greater Free 5% 15% or $3250 per unit whichever is greater Import Excise Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES Existing Rates New Rates No Tariff code Description 1271 8703.33.24 New Passenger motor cars and racing cars - of a cylinder capacity exceeding 3000 cc 1272 8703.33.25 Used
 Passenger motor cars and racing cars - of a cylinder capacity exceeding 3000 cc 1273 8703.33.26 Other New Passenger motor cars and racing cars - of a cylinder capacity exceeding 3000 cc 1274 8703.33.29 Other Used Passenger motor cars and racing cars - of a cylinder capacity exceeding 3000 cc 1275 8703.40.20 Used motor cars and racing cars of a cylinder capacity not exceeding 1000 cc 1276 8703.40.40 1277 8703.40.60 1278 8703.40.80 Used motor cars and racing cars of a cylinder capacity exceeding 1000 cc but not exceeding 1500cc Used motor cars and racing cars of a cylinder capacity exceeding 1500 cc but not exceeding 2500cc Used motor cars and racing cars of a cylinder capacity exceeding 2500 cc but not exceeding 3000cc Fiscal 32% 32% of $28500 per unit whichever is greater 32% 32% of $28500 per unit whichever is greater $4000 per unit $4000 per unit $5000 per unit $6000 per unit 1279 1280 8703.40.99 Used motor cars and racing cars of a cylinder capacity exceeding 3000cc $13000 per unit 8703.50.20 Used motor cars and racing cars of a cylinder capacity not exceeding 1000 cc $4000 per unit 1281 8703.50.40 1282 8703.50.60 1283 8703.50.80 Used motor cars and racing cars of a cylinder capacity exceeding 1000 cc but not exceeding 1500cc Used motor cars and racing cars of a cylinder capacity exceeding 1500 cc but not exceeding 2500cc Used motor cars and racing cars of a cylinder capacity exceeding 2500 cc but not exceeding 3000cc $4000 per unit $5000 per unit $6000 per unit 8703.50.99 Used motor cars and racing cars of a cylinder capacity exceeding 3000cc $13000 per unit 1284 1285 1286 1287 1288 1289 1290 8704.10.10 New dumpers to be used only at construction and mining sites 8704.10.90 Used dumpers to be used only at construction and mining sites 8704.21.11 New Chassis fitted with engine and cabs not exceeding 2000cc 8704.21.12 Used Chassis fitted with engine and cabs not exceeding 2000cc 8704.21.13 New Chassis fitted with engine and cabs exceeding 2000cc 8704.21.19 Used
 Chassis fitted with engine and cabs exceeding 2000cc 1291 8704.21.20 1292 8704.21.31 1293 8704.21.32 Refuse collectors whether or not fitted with loading, compressing, damping etc.
Devices New Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity not exceeding 1000 cc Used Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity not exceeding 1000 cc 5% 5% 5% 5% 5% 5% 5% 15% 32% or $3,550 per unit whichever is greater Import Excise 15% 15% 15% 15% Free Free Free Free Free Free Free Free Free Free Free 5% Free 5% Free 5% Free 15% 15% Fiscal 5% 15% or $7125 per unit whichever is greater 5% 15% or $7125 per unit whichever is greater $1000 per unit $1000 per unit $1250 per unit $1500 per unit $3250 per unit $1000 per unit $1000 per unit $1250 per unit $1500 per unit $3250 per unit Free 5% Free 5% Free 5% Free 5% 15% or $888 per unit whichever is greater Import Excise Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES Existing Rates New Rates No Tariff code Description 1294 8704.21.33 New Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding 1000 cc but not exceeding 1200cc Fiscal 15% 1295 8704.21.34 Used Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding 1000 cc but not exceeding 1200cc 32% or $4,900 per unit whichever is greater 1296 8704.21.35 New Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding 1200 cc but not exceeding 1500cc 15% 1297 8704.21.36 Used Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding 1200 cc but not exceeding 1500cc 32% or $5,800 per unit whichever is greater 1298 8704.21.37 New Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding 1500 cc but not exceeding 1800cc 15% 1299 8704.21.38 Used Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding 1500 cc but not exceeding 1800cc 32% or $7,150 per unit whichever is greater 1300 8704.21.39 New Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding
 1800 cc but not exceeding 2000cc 15% 1301 8704.21.41 Used Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding 1800 cc but not exceeding 2000cc 32% or $8,150 per unit whichever is greater 1302 8704.21.42 New Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding 2000 cc but not exceeding 2500cc 1303 8704.21.43 Used Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding 2000 cc but not exceeding 2500cc 1304 8704.21.44 New Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding 2500 cc but not exceeding 3000cc 1305 8704.21.45 Used Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding 2500 cc but not exceeding 3000cc 1306 8704.21.46 New Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding 3000cc 1307 8704.21.49 Used Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding 3000cc 1308 8704.21.51 1309 8704.21.52 New Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons- of a cylinder capacity not exceeding 1000 cc Used Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity not exceeding 1000 cc 15% 32% or $10,150 per unit whichever is greater 15% 32% or $11,150 per unit whichever is greater 15% 32% or $12,150 per unit whichever is greater 5% 32% or $4,000 per unit whichever is greater 1310 8704.21.53 New Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 1000 cc but not exceeding 1200cc 5% Import Excise 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 5% 15% 5% Fiscal 5% 15% or $1225 per unit whichever is greater 5% 15% or $1450 per unit whichever is greater 5% 15% or $1788 per unit whichever is greater 5% 15% or $2038 per unit whichever is greater 5% 15% or $2538 per unit whichever is greater 5% 15% or $2788 per unit whichever is
 greater 5% 15% or $3038 per unit whichever is greater 5% 15% or $1000 per unit whichever is greater 5% Import Excise Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description Existing Rates New Rates Fiscal Import Excise 1311 8704.21.54 Used Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 1000 cc but not exceeding 1200cc 32% or $5,350 per unit whichever is greater 1312 8704.21.55 New Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 1200 cc but not exceeding 1500cc 5% 1313 8704.21.56 Used Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 1200 cc but not exceeding 1500cc 32% or $6,250 per unit whichever is greater 1314 8704.21.57 New Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 1500 cc but not exceeding 1800cc 5% 1315 8704.21.58 Used Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 1500 cc but not exceeding 1800cc 32% or $7,600 per unit whichever is greater 1316 8704.21.59 New Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 1800 cc but not exceeding 2000cc 5% 1317 8704.21.61 Used Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 1800 cc but not exceeding 2000cc 32% or $8,650 per unit whichever is greater 1318 8704.21.62 New Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 2000 cc but not exceeding 2500cc 5% 1319 8704.21.63 Used Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 2000 cc but not exceeding 2500cc 32% or $10,650 per unit whichever is
 greater 1320 8704.21.64 New Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 2500 cc but not exceeding 3000cc 5% 1321 8704.21.65 Used Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 2500 cc but not exceeding 3000cc 32% or $11,650 per unit whichever is greater 1322 8704.21.66 New Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 3000cc 5% 1323 8704.21.69 Used Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 3000cc 1324 8704.21.71 1325 8704.21.72 1326 8704.21.73 1327 8704.21.79 New Other goods vehicles of a g.v.w not exceeding 3 tons - having a cylinder capacity not exceeding 1000cc Used Other goods vehicles of a g.v.w not exceeding 3 tons - having a cylinder capacity not exceeding 1000cc New Other goods vehicles of a g.v.w not exceeding 3 tons - having a cylinder capacity exceeding 1000cc Used Other goods vehicles of a g.v.w not exceeding 3 tons - having a cylinder capacity exceeding 1000cc 1328 8704.21.91 New Other goods vehicles of a g.v.w exceeding 3 tons not exceeding 5 tons 32% or $12,650 per unit whichever is greater 5% 5% 5% 5% 5% 15% 5% 15% 5% 15% 5% 15% 5% 15% 5% 15% 5% 15% Free 5% Free 5% Free Fiscal 15% or $1338 per unit whichever is greater 5% 15% or $1563 per unit whichever is greater 5% 15% or $1900 per unit whichever is greater 5% 15% or $2163 per unit whichever is greater 5% 15% or $2663 per unit whichever is greater 5% 15% or $2913 per unit whichever is greater 5% 15% or $3163 per unit whichever is greater Free 5% Free 5% Free Import Excise Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description 1329 1330 1331 1332 1333 8704.21.99 Used Other goods vehicles of a g.v.w exceeding 3 tons not exceeding 5 tons 8704.22.11 New
 Chassis fitted with engine and cabs not exceeding 2000cc 8704.22.12 New Chassis fitted with engine and cabs exceeding 2000cc 8704.22.13 Used Chassis fitted with engine and cabs not exceeding 2000cc 8704.22.19 Used Chassis fitted with engine and cabs exceeding 2000cc 1334 8704.22.20 1335 8704.22.30 New Refuse collectors whether or not fitted with loading, compressing, damping etc.
Devices Used Refuse collectors whether or not fitted with loading, compressing, damping etc.
Devices 1336 1337 8704.22.91 Other New vehicles 8704.22.99 Other Used vehicles 1338 8704.23.10 1339 8704.23.20 New Chassis fitted with engine whether or not the cab is complete - gvw exceeding 20 tons Used Chassis fitted with engine whether or not the cab is complete -gvw exceeding 20 tons 1340 8704.23.30 New sturdily built "dumper" type vehicles with a tipping or bottom opening body, essentially constructed and designed for operation on site and also on highways for the transport of heavy bulk materials -gvw exceeding 20 tons 1341 8704.23.40 Used sturdily built "dumper" type vehicles with a tipping or bottom opening body, essentially constructed and designed for operation on site and also on highways for the transport of heavy bulk materials -gvw exceeding 20 tons 1342 1343 8704.23.91 Other New vehicles 8704.23.99 Other Used vehicles 1344 8704.31.11 1345 8704.31.12 1346 8704.31.13 1347 8704.31.19 1348 8704.31.20 1349 8704.31.31 1350 8704.31.32 1351 8704.31.33 New Chassis fitted with engine and cabs not exceeding 2000cc - gvw not exceeding 5 tons Used Chassis fitted with engine and cabs not exceeding 2000cc -gvw not exceeding 5 tons New Chassis fitted with engine and cabs exceeding 2000cc -gvw not exceeding 5 tons Used Chassis fitted with engine and cabs exceeding 2000cc-gvw not exceeding 5 tons Refuse collectors whether or not fitted with loading, compressing, damping etc.
Devices -gvw not exceeding 5 tons New Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity not exceeding 1000 cc Used Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity not exceeding 1000 cc New Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding 1000 cc but not exceeding 1200cc Existing Rates New Rates Fiscal Import Excise Fiscal Import Excise 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 15% 32% or $3,550 per unit whichever is greater 15% 5% Free Free 5% 5% Free 5% Free 5% Free 5% Free 5% Free 5% Free 5% Free 5% Free 15% 15% 15% 5% Free Free 5% 5% Free 5% Free 5% Free 5% Free 5% Free 5% Free 5% Free 5% Free 5% 15% or $888 per unit whichever is greater 5% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description Existing Rates New Rates Fiscal Import Excise 1352 8704.31.34 Used Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding 1000 cc but not exceeding 1200cc 32% or $4,900 per unit whichever is greater 1353 8704.31.35 1354 8704.31.36 1355 8704.31.37 1356 8704.31.38 1357 8704.31.39 New Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding 1200 cc but not exceeding 1500cc Used Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding 1200 cc but not exceeding 1500cc New Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding 1500 cc but not exceeding 1800cc Used Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding 1500 cc but not exceeding 1800cc New Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding 1800 cc but not exceeding 2000cc 15% 32% or $5,800 per unit whichever is greater 15% 32% or $7,150 per unit whichever is greater 15% 1358 8704.31.41 Used Dual Purpose Vehicles of g.v.w not exceeding
 3 tons - of a cylinder capacity exceeding 1800 cc but not exceeding 2000cc 32% or $8,150 per unit whichever is greater 1359 8704.31.42 New Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding 2000 cc but not exceeding 2500cc 1360 8704.31.43 Used Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding 2000 cc but not exceeding 2500cc 1361 8704.31.44 New Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding 2500 cc but not exceeding 3000cc 1362 8704.31.45 Used Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding 2500 cc but not exceeding 3000cc 1363 8704.31.46 New Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding 3000cc 1364 8704.31.49 Used Dual Purpose Vehicles of g.v.w not exceeding 3 tons - of a cylinder capacity exceeding 3000cc 1365 8704.31.51 New Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons- of a cylinder capacity not exceeding 1000 cc 15% 32% or $10,150 per unit whichever is greater 15% 32% or $11,150 per unit whichever is greater 15% 32% or $12,150 per unit whichever is greater 5% 1366 8704.31.52 Used Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity not exceeding1000 cc 32% or $4,000 per unit whichever is greater 1367 8704.31.53 New Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 1000 cc but not exceeding 1200cc 5% 1368 8704.31.54 Used Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 1000 cc but not exceeding 1200cc 32% or $5,350 per unit whichever is greater 1369 8704.31.55 New Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 1200 cc but not exceeding 1500cc 5% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 5% 15% 5% 15% 5% Fiscal 15%
 or $1225 per unit whichever is greater 5% 15% or $1450 whichever is greater 5% 15% or $1788 whichever is greater 5% 15% or $2038 per unit whichever is greater 5% 15% or $2538 per unit whichever is greater 5% 15% or $2788 per unit whichever is greater 5% 15% or $3038 per unit whichever is greater 5% 15% or $1000 per unit whichever is greater 5% 15% or $1338 per unit whichever is greater 5% Import Excise Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description Existing Rates New Rates Fiscal Import Excise 1370 8704.31.56 Used Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 1200 cc but not exceeding 1500cc 32% or $6,250 per unit whichever is greater 1371 8704.31.57 New Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 1500 cc but not exceeding 1800cc 5% 1372 8704.31.58 Used Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 1500 cc but not exceeding 1800cc 32% or $7,600 per unit whichever is greater 1373 8704.31.59 New Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 1800 cc but not exceeding 2000cc 5% 1374 8704.31.61 Used Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 1800 cc but not exceeding 2000cc 32% or $8,650 per unit whichever is greater 1375 8704.31.62 New Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 2000 cc but not exceeding 2500cc 5% 1376 8704.31.63 Used Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 2000 cc but not exceeding 2500cc 32% or $10,650 per unit whichever is greater 1377 8704.31.64 New Dual Purpose Vehicles of g.v.w exceeding 3 tons
 but not exceeding 5 tons - of a cylinder capacity exceeding 2500 cc but not exceeding 3000cc 5% 1378 8704.31.65 Used Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 2500 cc but not exceeding 3000cc 32% or $11,650 per unit whichever is greater 1379 8704.31.66 New Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 3000cc 5% 1380 8704.31.69 Used Dual Purpose Vehicles of g.v.w exceeding 3 tons but not exceeding 5 tons - of a cylinder capacity exceeding 3000cc 32% or $12,650 per unit whichever is greater 1381 8704.31.71 1382 8704.31.72 1383 8704.31.73 1384 8704.31.79 New Other goods vehicles of a g.v.w not exceeding 3 tons - having a cylinder capacity not exceeding 1000cc Used Other goods vehicles of a g.v.w not exceeding 3 tons - having a cylinder capacity not exceeding 1000cc New Other goods vehicles of a g.v.w not exceeding 3 tons - having a cylinder capacity exceeding 1000cc Used Other goods vehicles of a g.v.w not exceeding 3 tons - having a cylinder capacity exceeding 1000cc 1385 1386 1387 1388 1389 8704.31.91 New Other goods vehicles of a g.v.w exceeding 3 tons not exceeding 5 tons 8704.31.99 Used Other goods vehicles of a g.v.w exceeding 3 tons not exceeding 5 tons 8704.32.11 New Chassis fitted with engine and cabs not exceeding 2000cc 8704.32.12 Used Chassis fitted with engine and cabs not exceeding 2000cc 8704.32.13 New Chassis fitted with engine and cabs exceeding 2000cc 5% 5% 5% 5% 5% 5% 5% 5% 5% 15% 5% 15% 5% 15% 5% 15% 5% 15% 5% 15% Free 5% Free 5% Free 5% Free 5% Free Fiscal 15% or $1563 per unit whichever is greater 5% 15% or $1900 per unit whichever is greater 5% 15% or $2163 per unit whichever is greater 5% 15% or $2663 per unit whichever is greater 5% 15% or $2913 per unit whichever is greater 5% 15% or $3163 per unit whichever is greater Free 5% Free 5% Free 5% Free 5% Free Import Excise Free Free Free Free Free Free Free Free Free
 Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description 1390 8704.32.19 Used Chassis fitted with engine and cabs exceeding 2000cc 1391 8704.32.20 1392 8704.32.30 New Refuse collectors whether or not fitted with loading, compressing, damping etc.
Devices Used Refuse collectors whether or not fitted with loading, compressing, damping etc.
Devices 1393 1394 1395 1396 1397 1398 1399 1400 1401 1402 1403 1404 1405 8704.32.40 Other new vehicles of a g.v.w exceeding 5 tons but not exceeding 20 tons 8704.32.50 Other used vehicles of a g.v.w exceeding 5 tons but not exceeding 20 tons 8704.32.60 Other new vehicles of a g.v.w exceeding 20 tons 8704.32.90 Other used vehicles of a g.v.w exceeding 20 tons 8704.90.10 Other New vehicles 8705.10.10 New Crane lorries 8705.10.90 Used Crane lorries 8705.20.10 New Mobile drilling derricks 8705.20.90 Used Mobile drilling derricks 8705.30.10 New Fire fighting vehicles 8705.30.90 Used Fire fighting vehicles 8705.40.10 8705.40.90 Used Concrete-mixer lorries Concrete-mixer lorries 1406 8705.90.10 1407 8705.90.20 New lorries fitted with ladders or elevator platforms for maintenance of overhead cables, street lighting and the like; lorries for cleansing streets, gutters and the like; spraying lorries Used lorries fitted with ladders or elevator platforms for maintenance of overhead cables, street lighting and the like; lorries for cleansing streets, gutters and the like; spraying lorries 1408 1409 1410 8705.90.91 Other New 8705.90.99 Other Used 8706.00.10 New Chassis fitted with engines, of a cylinder capacity not exceeding 2000 cc 1411 8706.00.20 Used Chassis fitted with engines, of a cylinder capacity not exceeding 2000 cc 1412 8706.00.91 Other New 1413 8706.00.99 Other Used 1414 8707.10.11 1415 8707.10.12 1416 8707.10.13 Used Bodies (including cabs), for the motor vehicles of heading 87.01 to 87.05.
- Of a cylinder capacity not exceeding 1500 cc Used Bodies (including cabs), for the motor vehicles of heading 87.01 to 87.05.

- Of a cylinder capacity exceeding 1500cc but not exceeding 2000cc Used Bodies (including cabs), for the motor vehicles of heading 87.01 to 87.05.
- Of a cylinder capacity exceeding 2000cc 1417 8707.10.19 Other 1418 8707.90.11 Used Other bodies 1419 1420 8707.90.12 Used Other Cabs 8707.90.19 Other Bodies of the vehicles of heading 87.04 Existing Rates New Rates Fiscal Import Excise Fiscal Import Excise 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 32% or $5209 per unit whichever is 5% 32% or $5209 per unit whichever is 32% or $6,900 per unit whichever is 32% or $9,150 per unit whichever is 32% or $13,150 per unit whichever is 32% 32% or $13150 per unit whichever is greater 32% 32% 5% Free 5% Free 5% Free 5% Free Free 5% Free 5% Free 5% Free 5% Free 5% Free 5% 5% 15% 5% 15% 15% 15% 15% 15% 15% 15% 15% 5% Free 5% Free 5% Free 5% Free Free 5% Free 5% Free 5% Free 5% Free 5% Free 5% Free 15% or 1303 per unit whichever is greater Free 15% or 1303 per unit whichever is greater 32% or $6900 per unit whichever is 32% or $9,150 per unit whichever is 32% or $13,150 per unit whichever is 32% 32% or $13150 per unit whichever is greater 32% 32% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description 1421 8707.90.90 Other 1422 1423 1424 1425 1426 1427 8708.99.10 Assemblies (including unit construction chassis-bodies) not yet having the character of in-complete bodies; used motor vehicles cut up into segment or segments 8709.11.00 Works trucks - electrical 8709.19.01 Works trucks - others Parts 8709.90.00 8715.00.00 Baby carriages and parts thereof.
8716.10.10 New Trailers and semi-trailers of the caravan type, for housing and camping 1428 8716.10.90 Used Trailers and semi-trailers of the caravan type, for housing and camping 1429 8716.20.10 1430 8716.20.90 New Self-loading or self-unloading trailers and semi-trailers for agricultural purposes Used Self-loading or self-unloading trailers and semi-trailers for agricultural purposes 1431 1432 8716.31.00 New Tanker trailers and tanker semi-trailers 8716.31.90 Used Tanker trailers and tanker semi-trailers 1433 8716.39.10 1434 8716.39.90 Other trailers and semi-trailers for the transport of goods for agricultural purposes - New Other trailers and semi- trailers for the transport of goods for agricultural purposes - Used 1435 1436 1437 1438 1439 8716.40.10 New Other trailers and semi-trailers 8716.40.90 New Other trailers and semi-trailers 8716.80.10 Wheel barrows and wheeled trolleys 8716.80.90 Other vehicles 8716.90.00 1440 8801.00.00 Parts Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft.
1441 1442 8802.11.00 Helicopters - of an unladen weight not exceeding 2,000 kg 8802.12.00 Helicopters - of an unladen weight exceeding 2,000 kg 1443 8802.20.00 1444 8802.30.00 Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 Kg Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 Kg but not exceeding 15,000 Kg 1445 8802.40.00 Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 Kg 1446 8802.60.00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles Propellers and rotors and parts thereof 8803.10.00 8803.20.00 Under-carriages and parts thereof 8803.30.00 Other parts of aeroplanes or helicopters 8803.90.00 Other Parts of goods of heading 88.01 or 88.02.
1447 1448 1449 1450 1451 8804.00.00 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto.
Existing Rates New Rates Fiscal 32% Import Excise 15% 32% or $5550 per unit whichever is greater 15% 15% 15% 15% 32% 32% or $782 per unit whichever is greater 5% 15% 5% 15% 5% 15% 5% 15% 5% 15% 15% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 15% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Fiscal 32% 32% or $5550 per unit whichever is greater 5% 5% 5% 5% Free 5% Free 5% Free 5% Free 5% Free 5% Free 5% 5% Free Free Free Free Free Free Free Free Free Free Free Free Import Excise Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description 1452 8805.10.00 Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof 1453 1454 8805.21.00 Air combat simulators and parts thereof 8805.29.00 Other Aircraft launching gear 1455 8901.10.00 1456 8901.20.00 1457 8901.30.00 1458 8901.90.00 1459 8902.00.00 1460 8903.10.00 Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds Tankers Refrigerated vessels, other than those of sub-heading 8901.20 Other vessels for the transport of goods and other vessels for the transport of both persons and goods Fishing vessels; factory ships and other vessels for processing or preserving fishery products Inflatable Yachts and other vessels for pleasure or sports; rowing boats and canoes.
Sailboats, with or without auxiliary motor 8903.91.00 8903.92.00 Motor boats, other than outboard motorboats 8903.99.00 Others Yachts and other vessels for pleasure or sports; rowing boats and canoes.
8903.99.10 Kayaks 8903.99.90 Others Kayaks 8904.00.00 8905.10.00 Dredgers 8905.20.00 Floating or submersible drilling or production platforms Tugs and pusher craft 8905.90.00 Other floating or submersible drilling or production platforms 8906.10.00 Warships 8906.90.00 Other warships Inflatable rafts 8907.10.00 8907.90.10 Floating landing stages 8907.90.90 Other floating structure 8908.00.00 Vessels and other floating structures for breaking up 9001.10.00 Optical fibres, optical fibre bundles and cables 9001.20.00 9001.30.00 9001.40.00 9001.50.00 9001.90.00 Other Optical fibres and opticalfibre bundles 9002.11.90 Other objective lenses 9002.19.00 Other photographic cameras 9002.20.90 Other filters 9002.90.00 Other photographic camera filters Frames and mountings of plastic 9003.11.00 Frames and mountings of other material 9003.19.00 Parts of frames and mountings 9003.90.00 Sheets and plates of polarising material Contact lenses Spectacle lenses of glass Spectacle lenses of other materials 1461 1462 1463 1464 1465 1466 1467 1468 1470 1471 1472 1473 1474 1475 1476 1477 1478 1479 1480 1481 1482 1483 1484 1485 1486 1487 1488 1489 Existing Rates New Rates Fiscal Import Excise Fiscal Import Excise 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 32% 5% 5% Free 5% 32% 32% 5% 15% 5% 5% 15% 15% 15% 32% 32% 15% 15% 15% 15% 15% 15% 15% 15% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 5% 5% 5% 5% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code 1490 1491 1492 9004.10.00 9005.10.00 9006.40.00 1493 9006.51.00 1494 9006.52.10 Description Sunglasses
 Binoculars Instant print cameras With a through-the-lens viewfinder (single lens reflex (SLR), for roll film of a width not exceeding 35mm Cameras of a kind used for recording documents on microfilms, microfiche or other microforms 1495 9006.52.90 Other cameras 1496 9006.53.10 1497 9006.53.90 1498 9006.59.10 1499 9006.59.90 1500 9006.91.20 Cameras of a kind used for recording documents on microfilms, microfiche or other microforms Other Cameras of a kind used for recording documents on micro films, microfiche or other microforms Cameras of a kind used for recording documents on microfilms, microfiche or other microforms Other Cameras of a kind used for recording documents on micro films, microfiche or other microforms Cameras suitable for use solely or principally with cameras falling within item no.
9906.52.10, 9006.53.10, 9006.59.10 1501 1502 1503 1504 1505 Surveillance cameras of a kind used in photographic security systems 9007.10.20 9007.10.90 Other cameras 9007.20.90 Other projectors 9007.91.90 Other parts and accessories for cameras 9007.92.90 Other parts and accessories for projectors 1506 9008.50.20 1507 9008.50.90 Microfilm, microfiche or other microform readers,whether or not capable ofproducing copies Photographic (other than cinematographic) enlargers and reducers 1508 9008.90.10 Parts and accessories suitable for use solely or principally with microfilm, microfiche or other microform readers and photographic enlargers and reducers respectively falling within item nos.
9008.50.20 and 9008.50.90 1509 1510 1511 1512 9010.10.00 Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper 9010.50.90 Other apparatus and equipment for photography 9010.60.90 Other projection screen 9010.90.90 Other parts and accessories for projection screen 1513 9013.10.00 Telescopic sights for fitting to arms: periscopes: telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or section XVI Lasers, other than laser diodes 1514 1515 1516 1517 9013.20.00 9013.80.90 Other devices, appliances and instruments 9013.90.90 Other parts and assessories for devices such as laser, telescopes, etc.
9025.11.00 Liquid-filled, for direct reading Existing Rates New Rates Fiscal 15% 15% 15% Import Excise Free Free Free Fiscal 5% 5% 5% Import Excise Free Free Free 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 5% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES 1518 1519 1520 1521 1522 1523 1524 1525 1526 1527 1529 1530 1531 1532 1533 1534 1535 1536 1537 1538 1539 1540 No Tariff code Description Barometers, not combined with other instruments 9025.19.00 Other thermometers and pyrometers 9025.80.10 9025.80.90 Other instruments 9025.90.00 9026.10.00 Parts and accessories of measuring instruments Instruments and apparatus for measuring or checking the flow or level of liquids Instruments and apparatus for measuring or checking pressure 9026.20.00 9026.80.00 Other instruments or apparatus 9026.90.00 9027.20.20 Parts and accessories of Instruments and apparatus Photographic thermocolorimeters; photographic exposure meters 9027.20.90 Other instruments and apparatus for physical or chemical analysis 1528 9027.30.00 Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR) Photographic thermocolorimeters; photographic exposure meters Liquid meters Electricity meters Parts and accessories Instruments and apparatus for measuring or detecting ionising radiations 9027.50.20 9027.50.90 Other apparatus and appliances used in labs 9028.10.00 Gas meters 9028.20.00 9028.30.00 9028.90.00 9030.10.00 9030.20.00 Oscilloscopes and oscillographs 9030.31.00 Multimeters without a recording device 9030.32.00 Multimeters with a recording device 9030.33.00 Other multimeters, without a recording device 9030.39.00 Other multimeters, with a
 recording device 1541 9030.40.00 1542 9030.82.00 Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers) Other instruments and apparatus for measuring or checking semiconductor wafers or devices 1543 1544 1545 1546 1547 1548 1549 1550 1551 1552 1553 9030.84.00 Other instruments and apparatus - Other, with a recording device 9030.89.00 Other instruments and apparatus of oscilloscopes.. 9030.90.00 Other instruments and apparatus - Parts and accessories 9031.20.00 9031.41.00 Optical instruments and appliances for inspecting semiconductor wafers Test benches 9031.49.00 Other optical instruments and appliances for inspecting semiconductor wafers 9031.80.00 Other instruments, appliances and machines 9031.90.00 Other optical instruments and appliances - parts and assessories 9032.10.00 Automatic regulating or controlling instruments and apparatus - thermostats 9032.20.00 Automatic regulating or controlling instruments and apparatus - manostats 9032.81.00 Automatic regulating or controlling instruments and apparatus - hydraulic Existing Rates New Rates Fiscal 5% 5% 5% 5% 5% Import Excise Free Free Free Free Free Fiscal Free Free Free Free Free Import Excise Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description 1554 9032.89.00 Automatic regulating or controlling
 instruments and apparatus - other instruments 1555 9032.90.00 1556 9033.00.00 Automatic regulating or controlling instruments and apparatus - parts and accessories Parts and accessories (not specified or included elsewhere in this Chapter( for machines, appliances, instruments or apparatus of Chapter 90 1557 9101.11.00 Wrist watches with mechanical display only 1558 9101.19.00 Other wrist watches electrically operated, whether or not incorporating a stop- watch facility 1559 9101.21.00 With automatic winding wrist watches 1560 9101.29.00 Other wrist watches whether or not incorporating a stop-watch facility Electrically operated wrist watches 9101.91.00 9101.99.00 Other electrically operated wrist watches 9102.11.00 Wrist watches with mechanical display only 9102.12.00 Wrist watches with opto-electronic display only 9102.19.00 Other 9102.21.00 With automatic winding 9102.29.00 Other 9102.91.00 9102.99.00 Other 9103.10.00 Electrically operated wrist watches 1571 9103.90.00 1572 9104.00.00 Electrically operated - clocks Other wrist-watches, whether or not incorporating a stop-watch facility Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels Electrically operated - alarm clocks Electrically operated - wall clocks Electrically operated -wall clocks 9105.11.00 9105.21.00 9105.29.00 Other Alarm Clocks 9105.91.00 9105.99.00 Other wall clocks 9113.90.90 Watch straps 9209.30.00 Musical instrument strings 9209.91.00 9209.92.00 Parts and accessories for pianos Parts and accessories for musical instruments of heading 92.02 Parts and accessories for musical instruments of heading 92.07 9209.94.00 9209.99.00 Other parts and accessories for pianos 9304.00.10 Underwater spear guns 9305.99.10 9401.10.00 9401.20.00 9401.30.00 9401.40.00 Parts of underwater spear gun Seats of a kind used for aircraft Seats of a kind used for motor vehicles Swivel seats with variable height adjustment Seats other than garden seats or camping equipment,
 convertible into beds 9401.52.00 Seats of cane, osier, bamboo or similar materials of bamboo 1561 1562 1563 1564 1565 1566 1567 1568 1569 1570 1573 1574 1575 1576 1577 1578 1579 1580 1581 1582 1583 1584 1585 1586 1587 1588 1589 1590 Existing Rates New Rates Fiscal Import Excise Fiscal Import Excise Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% Free Free Free Free Free Free Free 5% 5% 5% 5% 5% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description Existing Rates New Rates Fiscal Import Excise Fiscal Import Excise 1591 1592 1593 1594 1595 1596 1597 1598 1599 1600 1601 1602 1603 1604 1605 1606 1607 1608 1609 1610 1611 1612 1613 1614 9401.53.00 Seats of cane, osier, bamboo or similar materials of rattan Seats of cane, osier, bamboo or similar materials - other Parts Barbers' chairs 9401.59.00 9401.61.00 Other seats, with wooden frames - Upholstered 9401.69.00 Other seats with wooden frames 9401.71.00 Other seats with metal frames - Upholstered 9401.79.00 Other seats with metal frames - Other 9401.80.00 Other seats 9401.90.00 9402.10.10 9403.10.00 Metal furniture of a kind used in offices 9403.20.00 Other metal furniture 9403.30.00 Wooden furniture of a kind used in offices 9403.40.00 Wooden furniture of a kind used in the kitchen 9403.50.00 Wooden furniture of a kind used in the bedroom 9403.60.00 Other wooden furniture 9403.70.10 9403.70.90 Other furniture of plastics 9403.82.00 9403.83.00 9403.89.00 9403.90.00 9404.10.00
 Mattress supports 9404.30.00 9404.90.00 Other mattress supports Furniture of other materials - bamboo Furniture of other materials - rattan Furniture of other materials - Other Parts Baby walkers; baby swings Sleeping bags 1615 9405.10.00 1616 1617 9405.20.00 9405.30.00 1618 9405.40.10 1619 9405.40.90 Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares Electric table, desk, bedside or floor-standing lamps Lighting sets of a kind used for Christmas trees Photoflood lamps of a kind designed for mounting on cinematographic cameras falling within item No.9007.11.11; video lights Other electric lamps and lighting fittings 1620 1621 1622 1623 9405.50.00 Non-electrical lamps and lighting fittings 9405.60.00 9503.00.10 Wheeled toys 9503.00.20 Dolls representing only human beings whether or not dressed Illuminated signs, illuminated name-plates and the like 1624 9503.00.30 Parts and accessories for dolls representing only human beings including garments and accessories thereof, footwear and headgear Playing cards 9504.40.00 9504.50.00 Video game consoles and machines, other than those of subheading 99504.30 1625 1626 1627 9504.90.10 1628 9504.90.20 Pintables; tables constructed for games, including special tables for casino and parlor games; machines for various games Electronic games, other Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 15% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free
 2020-2021 NATIONAL BUDGET REVENUE POLICIES No Tariff code Description 1629 9504.90.90 Other Video game consoles and machines, articles for funfair, table or parlor games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment.
1630 9505.10.00 Articles for Christmas festivities 1631 9505.90.00 1632 1633 9506.99.20 9508.10.00 1634 9508.90.00 Other Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes.
Spa baths, swimming pools Travelling circuses and travelling menageries Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses, travelling menageries and travelling theatres - Other Toothbrushes Ball point pens Refills for ball point pens, comprising the ball point and ink-reservoir 1635 1636 1637 1638 1639 1640 9603.21.00 9608.10.00 9608.60.00 9610.00.90 Other slates and boards Ribbons 9612.10.00 Ink-pads 9612.20.00 1641 9613.10.00 Pocket lighters, gas fueled, non-refillable 1642 9613.20.00 Pocket lighters, gas fueled, refillable 1643 9613.80.10 Lighters using gas or liquid fuel (for example, benzene or kerosene) 1644 1645 1646 1647 9615.11.00 Combs of hard rubber or plastics 9615.19.00 Other combs, hair slides of hard rubber and plastic 9615.90.00 Other combs, hair slides of hard rubber and plastic 9706.00.10 Antique furniture Existing Rates New Rates Fiscal Import Excise Fiscal Import Excise 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% $5.00 each or 15% whichever is greater $5.00 each or 15% whichever is greater $5.00 each or 15% whichever is greater 15% 15% 15% 15% Free Free Free 10% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 15% 15% 15% 5% 5% 5% 5% Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free