Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697795653552.pdf (Jamaica)
1 THE CUSTOMS ACT, 2020 (Act of 2020) ARRANGEMENT OF SECTIONS PART I—Preliminary 1.

Short title and commencement.

2.

Interpretation.

PART II—Customs Duty Sub-Part A — Imposition and Assessment 3.

4.

Imposition of customs duty.

Interim orders.

5.

Resolution regarding interim order.

6.

Key factors of assessment.

7.

Time at which rate is determined.

8.

Notification of duty and tax payable.

9.

Remission or refund of duty.

10.

Deferment of duty.

11.

Responsibility for payment of duty.

12.


Goods declaration by declarant.

13.

Assessment of duty and tax by Commissioner.

14.

Re-assessment by Commissioner.

15.

Time limit on re-assessment.

16.

Request for additional information.

17.

Assessment or re-assessment in the absence of sufficient information.

18.

Remedies available to person aggrieved by assessment or re-assessment.

19.

Abatement of duty.

Sub-Part B — Valuation of Goods 20.

Determination of value of goods.


ii 2 Sub-Part C — Refunds and Drawbacks 21.

Refund of duty and other sums paid to the Commissioner.

22.

Circumstances in which drawback may be given.

23.

Time for submission of application for refund or drawback.

24.

Minimum amount for refund or drawback.

25.

Recovery of refund or drawback, by Commissioner.

26.

Set-off of amounts owed.

PART III—Customs Control Sub-Part A — Customs Ports 27.

Customs controlled ports.

28.


Obligations of operator of customs controlled port.

29.

Customs controlled airport.

30.

Designation of places by Commissioner for customs purposes.

31.

Access to customs controlled areas.

32.

Entering or remaining in customs controlled area without permission.

33.

Application of customs control.

34.

Responsibility for goods in customs controlled area.

35.

Provision of facilities at customs controlled areas.

36.
36.

Production of goods deposited at customs controlled area.

37.

Removal of goods intended for exportation.

38.

Permission to remove goods without payment of duty and tax.

39.

Unlawful removal of goods from customs controlled area.

Sub-Part B — Entry and Exit of Means of Transport, Goods, and Persons 40.

Entry and exit of vessels and aircraft.

41.

Entry and exit of goods.

42.

Expenses of safeguarding goods.

43.

Entry and exit of persons.

44.

Entry or exit in contravention of requirements.


iii 3 45.

Departing without permission.

46.

Exemptions and exclusions.

Sub-Part C — Reporting Requirements for Vessels and Aircraft 47.

Passenger information.

48.

Exemptions.

49.

Collection of travel information by Commissioner.

50.

Advance arrival and departure information.

51.

Report of arrival and departure.

52.

No-loading notice.

53.

Out-turn reports.

54.

Information from cargo aggregator.

55.


Declaration and notice where advance report is made.

56.

Other reports in respect of cargo.

57.

Form and manner of submission of, or obtaining, documents.

58.

Disclosure of information in advance declaration.

PART IV—Clearance and Release of Goods Sub-Part A — Temporary Storage 59.

Temporary storage.

60.

Temporary storage declaration.

61.

Handling, etc., of goods in temporary storage.

62.

Authorisation for operation of temporary storage facility.
63.

Duration of temporary storage.

Sub-Part B — Standard Clearance Processes and Requirements 64.

Goods declarations.

65.

Persons who may submit goods declarations.

66.

Clearance of imported goods.

67.

Failure to submit declaration.

68.

Submission of goods declaration before arrival of goods.

69.

Clearance of goods destined for export.

iv 4 70.

Failure to clear goods for export.

71.

Amendment of goods declaration.

72.

Withdrawal of goods declaration.

73.


Clearance and release of goods under customs procedures.

74.

Proof of declaration, etc.

75.

Release of goods.

76.

Withholding release of goods.

77.

Release notification.

78.

Delivery of released goods.

79.

Confirmation of release notification and delivery of goods.

80.

Cancellation, amendment or substitution of release notification.

81.

Effect of release of goods for customs procedure.

82.

Samples.

83.

Taking of accounts.

84.


Exclusion of liability.

PART V—Customs Procedures Sub-Part A — Goods under a customs procedure 85.

Duration of customs procedure.

86.

Transfer of rights and obligations in respect of goods that are under a customs procedure.

87.

Deemed clearance.

Sub-Part B — Transportation of Goods 88.

Procedure for transportation of goods not in free circulation.

89.

Accidents and other unforeseen events.

90.

Transfer of goods between means of transport.


Sub-Part C — Transit Procedure 91.

National transit.

92.

Transit to export.

93.

Transportation of goods.

94.

Use of transport document as goods declaration.

v 5 Sub-Part D — Trans-shipment Procedure 95.

Clearance of goods for trans-shipment.

96.

Responsibilities for ensuring compliance with trans-shipment requirements.

Sub-Part E — Warehousing Procedure 97.

Warehousing.

98.

Payment of duty and tax on revocation of approval of warehouse.

99.
99.

Goods to be warehoused in import packaging.

100.

Stowage of goods.

101.

Transfer between warehouses.

102.

Stores.

103.

Duty and tax to be paid according to original account.

104.

Records and accounts.

105.

Re-warehousing in customs bonded warehouse.

106.

Warehousing for processing or manufacture.

Sub-Part F — Government Warehouses 107.

Operation of Government warehouse.

108.

Removal of goods to Government warehouses.

109.

Goods deemed deposited in Government warehouse.

110.
110.

Power to act to secure or preserve goods.

111.

Charges for goods in a Government warehouse.

112.

Retention of goods at, or removal of goods to, designated premises other than Government warehouses.

113.

Responsibilities of occupier of premises where goods are kept.

114.

Disposal of goods released, sold or reclaimed.

115.

Publication of list of goods for disposal.

116.

Claiming goods in, or accounted for, in a Government warehouse.

117.
117.

Proof of payment of charges required for delivery of goods.

118.

Sale of listed goods.

119.

Urgent sales.

vi 6 120.

Goods excluded from power of sale.

121.

Manner of sale.

122.

Application of proceeds of sale.

123.

Disposal of goods otherwise than by sale.

124.

Non-compliance with sales conditions.

125.

Removal of goods following sale.

126.

Duty consequences of sale or disposal under this sub-Part.

Sub-Part G — Temporary Admission Procedure 127.

Temporary admission of goods.

128.


Security.

129.

Goods entitled to relief from duty under temporary admission.

130.

Time period for temporary admission.

131.

Production and examination of goods.

132.

Proof of re-export of goods under temporary admission.

133.

Contravention of import conditions or failure to re-export within time.

134.

Temporary admission pursuant to international agreement.

Sub-Part H — Duty Free Shop Procedure 135.

Application of customs procedures to duty-free shops.
Sub-Part I — Stores Procedure 136.

Application and duration of stores procedure.

137.

Acknowledgement of receipt of stores taken on board.

138.

Sealing or securing stores.

139.

Removal of stores from vessel or aircraft.

140.

Goods regarded as declared for home use.

Sub-Part J — Export Procedure 141.

Application of export procedure.

142.

Time of delivery of goods to place of export.

143.

Loading of goods destined for export.

vii 7 144.


Off-loading of goods destined for export from foreign-going means of transport before export.

145.

Failure to export goods released for export.

146.

Exemption from duty and tax of goods cleared for export.

Sub-Part K — Temporary Export Procedure 147.

Goods applicable for temporary export procedure.

148.

Duration of temporary export procedure.

149.

Clearance and release of goods under temporary export procedure.

150.
150.

Goods under temporary export procedure treated as cleared for outright export.

Sub-Part L — Processing Procedures 151.

Inward processing.

152.

Regulations regarding inward processing procedure.

153.

Outward processing.

154.

Regulations regarding outward processing.

155.

Rate of duty upon re-importation.

156.

Submission of goods declarations for a processing procedure.

157.

Records, reports and verification thereof.

158.

Sub-contracting of processing operations.


Sub-Part M — Procedures Applicable to Special Economic Zones 159.

Application of Act to Special Economic Zone goods.

160.

Removal of goods on closure of zone.

PART VI—Expedited Clearance and Release of Goods Sub-Part A — Provisional Clearance 161.

Release of goods on incomplete or provisional goods declaration.

162.

Contents of provisional goods declaration.

163.

Release of goods cleared under provisional goods declaration.

viii 8 164.
viii 8 164.

Supplementary goods declaration.

165.

Duty and tax payable in respect of goods cleared provisionally.

Sub-Part B — Simplified Clearance and Release of Goods 166.

Application for simplified clearance.

167.

Duty and tax payable in respect of goods under this sub-Part.

PART VII—Clearance and Release of Postal Articles 168.

Clearance of postal articles.

169.

Customs examination of postal articles.

170.

Payment of duty and tax to Commissioner.

171.


Application of provision regarding prohibited or restricted goods.

PART VIII—Coasting Trade 172.

Activity constituting coasting trade or carriage by sea.

173.

Goods that may be carried in coasting vessel or aircraft.

174.

Circumstances in which carriage may not be deemed to be coasting trade.

175.

Carriage of persons coastwise.

PART IX—Wrecked, Damaged, Destroyed, Lost or Unaccounted for Goods 176.

Application of this Part.

177.


Notification of goods damaged, destroyed, or unaccounted for.

178.

Application to destroy goods.

179.

Wrecks.

PART X—Authorisations Sub-Part A — Electronic Customs System 180.

Establishment of, and authorisation to use, Customs System.

Sub-Part B — Powers of Registration, Certification, or other Authorisation 181.

Rules concerning registration.

182.

Certified status.

ix 9 Sub-Part C — Procedure for Authorisation 183.

Applications for authorisation.

184.


Suspension or revocation of authorisation.

185.

Procedure for refusal of authorisation, or suspension or revocation of authorisation.

186.

Immediate suspension of authorisation.

PART XI—Provisions Regarding Rulings, Determinations and Decisions Sub-Part A — Advance Ruling 187.

Application for advance ruling.

188.

Consideration of application for an advance ruling.

189.

Form, content and duration of advance ruling.

190.

Effect of advance ruling.

191.


Clearance of goods under advance ruling.

192.

Amendment of advance ruling.

193.

Effect of subsequent change in law.

Sub-Part B — Voluntary Disclosure Relief 194.

Interpretation for this sub-Part.

195.

Application for voluntary disclosure relief.

196.

Requirements for voluntary disclosure relief.

197.

Agreement for voluntary disclosure relief.

198.

Refusal of application.

Sub-Part C — Administrative Appeals 199.

Reviews.

200.
Reviews.

200.

Time for determining review.

201. Review committees.

202.

Effect of application for review.

203.

Appeal to Tribunal.

x 10 PART XII—Security for Payment of Duty and Other Amounts Payable to Commissioner 204.

When security may be required.

205.

Determination of amount of security.

206.

Form of security.

207.

Utilisation of security.

PART XIII—Enforcement Sub-Part A — Recovery of Debt 208.

Sums owed to Commissioner recoverable as debt, excluding de minimis.

209.
209.

Recovery of debt, excluding de minimis.

210.

Payment of debt in instalments.

211.

Rate of interest.

212.

Establishment of accounts with Commissioner.

213.

Garnishment.

214.

Certification of debt.

215.

Limitation on actions under sections 213 and 214.

216.

Recovery by deduction or set-off.

217.

Recover as a civil debt, etc., without prejudice to other remedies.

Sub-Part B — Investigations and Powers of Search, Seizure and Detention 218.

Power of entry and search.

219.


Access to means of transport.

220.

Powers during search of premises or other place, or means of transport.

221.

Stopping or calling on persons.

222.

Search of persons.

223.

Exclusion of liability for searches.

224.

Inspection of goods.

225.

Inspection of documents.

226.

Investigative powers.

227.

Information on oath.

228.

Failure or refusal to produce goods or documents or to answer questions.

xi 11 229.

Securing goods not in free circulation.

230.


Customs supervision of goods not in free circulation.

Sub-Part C — Powers of Arrest 231.

Officer’s powers of arrest.

232.

Arrest of person under authority of warrant.

233.

Non-liability for wrongful arrest.

Sub-Part D — Carrying and Use of Arms and Ammunition 234.

Use of firearms.

Sub-Part E — Detention, Seizure and Confiscation of Goods 235.

Power to detain goods.

236.

Inspection of detained goods.

237.

Termination of detention.

238.


Power to seize goods.

239.

Notice of seizure.

240.

Termination of seizure.

241.

Application for confiscation upon refusal to terminate seizure.

242.

Storage of detained or seized goods.

243.

Confiscation of goods.

244.

Withdrawal of confiscation.

245.

Disposal of confiscated goods.

Sub-Part F — Prohibited and Restricted Goods 246.

Power to prohibit importation, etc., of goods.

247.

Savings for transit goods and stores.

248.

Restricted goods.

249.


Clearance of prohibited goods and restricted goods.

250.

Detention of prohibited or restricted goods.

251.

Disposal of detained prohibited or restricted goods.

252.

Effect on other laws relating to prohibited or restricted goods.

xii 12 PART XIV—Offences 253.

Specified offences.

254.

Administrative penalties.

255.

Legal proceedings.

256.

Further provisions in respect of penalties and remedies, on conviction.

257.

Place where offence may be tried.

258.


Value of goods and determination of penalty.

PART XV—General 259.

Exercise of powers in contiguous zone.

260.

Regulations.

261.

Rules.

262.

Publications.

263.

Records of customs business.

264.

Production of documents.

265.

Manner in which documents are to be kept.

266.

Retention of documents by Commissioner.

267.

Audit or examination of documents.

268.

Method of conveying notices, directions and other documents.

269.

Form of documents.


270.

Appointment of agents.

271.

Exclusion of liability.

272.

Agreements.

273.

Payment of rewards.

274.

Discretionary power in special circumstances.

275.

Powers of officers.

276.

Acts on behalf of Commissioner.

277.

Functions and duties of officers.

278.

Delegation by Minister.

279.

Confidentiality.

xiii 13 280.

Amendments to other enactments.

281.

Repeal of Customs Act.

SCHEDULES.


1 A BILL ENTITLED AN ACT to Repeal and replace the Customs Act, and to provide for connected matters.
[ ] BE IT ENACTED by the Queen’s Most Excellent Majesty, by and with the advice and consent of the Senate and House of Representatives of Jamaica, and by the authority of the same, as follows:— PART I—Preliminary 1.—(1) This Act may be cited as the Customs Act, 2020, and shall come into operation on a date to be specified by the Minister by order published in the Gazette.

Short title and commence- ment.


(2) For the purposes of subsection (1), different dates may be specified as regards different provisions of this Act.

Interpreta- tion.
2.—(1) In this Act— 2 “accompanied baggage”, in relation to a person, means all goods physically with the person at the time when the person is processed through customs at the place of entry to or exit from Jamaica; “advance ruling” means a ruling in accordance with section 189(2); “agent” means a person who is appointed in accordance with section 270; “aircraft” has the meaning assigned to it by the Civil Aviation Act; “arrival”, in relation to a means of transport, means the time at which the means of transport is in a position that allows goods being transported to be unloaded, or persons being transported to disembark from the means of transport; “assessment”, in relation to duty or tax, means a determination of the amount of duty or tax payable on goods, and includes a provisional assessment, self-assessment and re-assessment; “break bulk cargo” means cargo transported on board a means of transport, in separate packages or as loose items, but excludes cargo in containers; “bulk cargo” means unpacked dry or liquid homogenous cargo transported loose in the hold or cargo space of a means of transport; “cargo” means any goods on board, or intended to be loaded on board, or off-loaded from, a means of transport, other than— (a) (b) stores; the accompanied or mishandled baggage of travellers and crew members; and (c) letters or parcels conveyed by post, and for the purpose of paragraph (b) “mishandled baggage” means baggage that has inadvertently or involuntarily become separated from the traveller or crew member; 3 “cargo aggregator” means a person who, for reward, consolidates, assembles or otherwise aggregates cargo, being cargo to be carried for different persons, for carriage together on a means of transport— (a) in cargo containers or otherwise; (b) under a shared space or other negotiated volume of cargo arrangement with the owner or operator of the means of transport; and (c) whether that person is the carrier who actually transports the cargo, or an agent or customs broker who arranged the transport of
 the cargo; “carrier”, in relation to a means of transport, means the owner or the person in charge of, or responsible for, the operation of the means of transport; “clearance”, in relation to goods, means the accomplishment of the requirements necessary under the customs laws to allow the goods to be placed under a customs procedure; “coastwise carriage procedure” means the procedure under which— (a) goods in free circulation or under a customs procedure; or (b) imported goods that have not been cleared, on the condition that they will be transported in a vessel other than the vessel in which they arrived in Jamaica, are loaded on board a vessel at a place in Jamaica and transported to another place in Jamaica where the goods are then un-loaded; “Commissioner” means the Commissioner of Customs under the Revenue Administration Act; “compensating products” means products resulting from the manufacture, processing, or repair, of goods for which the use of the inward processing procedure or the outward processing procedure is authorised; “crew”, in relation to a means of transport, means— (a) the Master of the means of transport; and (b) any other person travelling on board the means of transport for the purpose of performing work in connection with the journey; 4 “Customs Agency” means the Jamaica Customs Agency designated to be an Executive Agency under the Executive Agencies Act; “customs broker” means a person licensed under this Act to carry on business in Jamaica as a customs broker; “customs control” means any measure employed, or condition imposed, by the Customs Agency to ensure compliance with customs laws; “customs controlled airport” means an area appointed under section 29; “customs controlled area” means any premises, facility, place or other area, appointed, designated, or authorised to be used (as the case may require), under section 27, 29 or 30; “customs controlled port” means a port designated under section 27; “customs laws” means this Act and all
 other laws relating to the importation, exportation, movement, or storage, of goods, the administration or enforcement of which are the responsibility of the Customs Agency or the Commissioner; “customs office” means a place designated by the Commissioner under section 30(1)(i) as a customs office; “customs private bonded warehouse” means a place that is authorised for use under section 30(1)(g); “customs procedure” means— (a) (b) (c) (d) (e) (f) the duty free shop procedure; the export procedure; the inward processing procedure; the national transit procedure; the outward processing procedure; the stores procedure; 5 (g) (h) (i) (j) the temporary admission procedure; the transit to export procedure; the trans-shipment procedure; the temporary export procedure; (k) the warehousing procedure; (l) the home use procedure; or (m) any other procedure designated to be a customs procedure by the Commissioner by order published in the Gazette; “customs public bonded warehouse” means a place that is designated under section 30(1) (h); “Customs System” means the electronic system established by the Commissioner under section 180; First Schedule.
“Customs Tariff” means the list of goods in respect of which duty may be imposed together with the applicable rate of duty thereon, set out in the First Schedule; “damage”, in relation to goods, includes any deterioration or spoiling of the goods, due to any act or omission, that does not render the goods commercially valueless; “declarant” means a person who makes a goods declaration to the Commissioner or in whose name a goods declaration is made to the Commissioner, and where used in relation to goods means the declarant in respect of those goods; “divert” means to cause goods to be imported, leave a customs controlled area, or be used in Jamaica, other than in compliance with the customs laws; “document” means, in addition to a document in writing, anything, or any manner, in which information of any description is recorded or stored; “drawback” means the amount of duty that may be repaid under section 22; 6 “dutiable goods” means goods on which duty or tax is imposed pursuant to the customs laws; “duty” means customs duty payable as specified in the Customs Tariff; “electronic” has the meaning assigned to it under section 2 of the Electronic Transactions Act, and “electronically” shall be construed accordingly; “equivalent goods” means domestic or imported goods identical in description, quality, and technical characteristics, to those imported for inward processing which they replace; “export” or “export from Jamaica” means taking goods out of Jamaica; “exporter” means, in relation to goods exported from, or to be exported from, Jamaica, the person who exported, is in the process of exporting, or intends to export, those goods, and such a person includes a person who, at the time when the goods are exported or in the process of being exported is the owner of the goods; “foreign-going aircraft” means an aircraft— (a) originating from a place outside Jamaica traveling to one or more destinations in Jamaica, with a return destination outside Jamaica; or (b) traveling to one or more destinations outside
 Jamaica; “foreign-going vessel” means a vessel— (a) originating from a place outside Jamaica traveling to one or more destinations in Jamaica, with a return destination outside Jamaica; or (b) traveling to one or more destinations outside Jamaica; “free circulation”, in relation to goods, means that the goods may be disposed of without customs restriction; 7 “functions” includes powers and duties; “goods” means any wares, supplies, merchandise, articles, products, commodities, substances, documents, and any other things capable of being transported, whether loose, packed in a package or holder, containerized or in bulk, and includes— (a) animals, whether dead or alive, or parts thereof; (b) plants, whether dead or alive, or parts thereof; (c) postal articles; (d) accompanied and unaccompanied baggage of persons entering or leaving Jamaica; and (e) vessels, aircraft and vehicles; “goods declaration” or “declaration” means a statement made, in the manner prescribed by Rules, by which the declarant indicates the customs procedure to be applied to goods and provides the information required by the Commissioner for the application of that procedure; “Government warehouse” means a place designated under section 30(1)(f), and any reference in any other enactment to a Queen’s Warehouse shall be construed as a reference to a Government warehouse; “import”, in relation to goods, means bringing goods into Jamaica; “import duty” means duty imposed on imported goods in accordance with the Customs Tariff; “importer” means, in relation to goods imported into, or to be imported into, Jamaica, the person who imported, is in the process of importing, or intends to import, those goods, and such a person includes a person who, at the time when the goods are imported or in the process of being imported, is the owner of the goods; 8 “international clearance arrangement” means an arrangement for the clearance of goods in accordance with an agreement between Jamaica and another country,
 for the purpose of regulating the temporary admission or the temporary export of goods; “inward processing” means the customs procedure, governed by sections 151 and 152, whereby goods are imported, conditionally relieved from the application of duty or tax, on the basis that the goods are intended for manufacture, processing or repair, and subsequent exportation; “Jamaica” includes any place to which the sovereignty of Jamaica as an archipelagic State extends under section 5 of the Maritime Areas Act; “Master”, in relation to a vessel or aircraft, includes a person for the time being having charge or command of the vessel or aircraft; “means of transport” means a vessel, aircraft or vehicle, engaged in the transport of goods or persons; “national transit” means the customs procedure, as described in section 91, whereby goods are transported under customs control from one customs controlled area to another; “officer” means— (a) any person employed in the Customs Agency; or (b) any individual acting in the aid of any person mentioned in paragraph (a) in the execution of that person’s office or duties; “origin”, in relation to goods, means the country in which the goods were produced, or regarded as having been produced, according to the rules of origin applicable to the goods; “outright export” means the export of goods with the intention that those goods remain permanently outside Jamaica; 9 “outward processing” means the customs procedure, as described in section 153, whereby goods that are in free circulation in Jamaica may be temporarily exported for manufacturing, processing or repair, and then re-imported with total or partial exemption from import duty or tax; “place of entry” means a place designated under section 27, 29 or 30 as a place of entry for the control of means of transport, goods, or persons, entering Jamaica; “place of exit” means a place designated under section 27, 29 or 30 as a place of exit for the control of means of transport, goods, or
 persons, leaving Jamaica; “prohibited goods” means goods the subject of an order under section 246(1) or which are prohibited goods under section 246(2); “proper officer” means, in relation to any act, the officer authorised to perform that act on behalf of the Commissioner, pursuant to section 277; “provisional goods declaration” means a goods declaration in accordance with section 162; “re-assessment” shall be construed in accordance with section 14, and includes a further re-assessment under that section; “refund”, in relation to any duty or tax or any penalty paid to the Commissioner under this Act by a person, means the repayment to that person of the whole or any part of the duty, tax, or penalty (as the case may be), but excludes a drawback; “registered”, in relation to a goods declaration, means the issuance by the Commissioner of a registration number in respect of that declaration, in the manner prescribed by Rules; “release” means the action by the Commissioner to allow goods undergoing clearance to be placed at the disposal of the declarant; 10 “restricted goods” means goods described in section 248; “Rules” means rules prescribed by the Commissioner under section 261; “rules of origin” means applicable rules established by national legislation or international agreements applied by the Government of Jamaica, for determining the origin of goods; “small vessel” means a ship required to be licensed under the Shipping Act; “Special Economic Zone” has the meaning assigned to it under the Special Economic Zones Act; “stores” means— (a) goods intended for consumption by passengers or crew on board vessels or aircraft; (b) goods necessary for the operation or maintenance of vessels or aircraft, including fuel and lubricants, but excluding spare parts and equipment; and (c) goods for sale to the passengers or crew of vessels or aircraft; “stores procedure” means the procedure governed by sub-Part I of Part V; “sufferance wharf” means premises within a customs
 controlled port, and designated under section 30 as a place where cargo of a specific type, and whether bulk or break bulk cargo, is— (a) off-loaded from, or loaded on board, foreign- going vessels; and (b) temporarily stored after being off-loaded or before being loaded; “supplementary goods declaration” means a goods declaration in accordance with section 164; 11 “temporary admission” means the customs procedure, governed by sub-Part G of Part V, whereby goods are imported into Jamaica for temporary use only, and for a specific period; “temporary export” means the customs procedure governed by sub-Part K of Part V, whereby goods to which that sub- Part applies are exported and returned to Jamaica as goods re-imported in the same state; “temporary storage” means the storage of goods under customs control, at a place approved by the Commissioner, during the period between the arrival of the goods in Jamaica and the submission to the Commissioner of a goods declaration to clear the goods for a customs procedure; “the Regulations” means regulations made under this Act; “transit” means the customs procedure, governed by sub-Part C of Part V, whereby goods are transported under the procedure for national transit described in that sub-Part or the procedure for transit to export described in that sub- Part; “transport document” means a document (whether in electronic form or otherwise) evidencing a transport contract, issued— (a) (b) in a negotiable form; or in a non-negotiable form indicating a named consignee; “trans-shipment” means the customs procedure, governed by sub- Part D of Part V, whereby goods are transferred, under customs control, from the means of transport by which they were imported to the means of transport by which they are to be exported, within the area of the same customs office; “traveller” means any person who, by any means of transport enters or leaves— (a) Jamaica; or 12 (b) the territory of a foreign country, excluding the crew of any vessel or
 aircraft; “Tribunal” means the appropriate body having jurisdiction under the Revenue Appeals Division Act to hear the appeal concerned; “unaccompanied baggage” means goods— (a) transported as cargo, whether or not carried on the same means of transport on which the declarant enters or exits Jamaica or on another means of transport that enters or exits Jamaica before or after the declarant; and (b) not physically with the person at the time when the person is processed through customs at the place of entry into or exit from Jamaica; “unaccounted”, in relation to goods, means a shortfall in goods according to any documents or records relating to the goods, which cannot be ascribed to the destruction or loss of, or damage to, the goods; “vehicle” means— (a) a vehicle as defined by the Road Traffic Act; (b) any animal being used as a means of conveyance; (c) any mode of conveying goods or persons, not referred to in paragraph (a) or (b), excluding vessels or aircraft; or (d) any combination of vehicles included in paragraph (a ), (b) or (c); “vessel” means— (a) a craft of any kind, capable of moving in, or under, water, whether-self-propelled or not; (b) a hovercraft; or (c) any floating structure, whether moored or not, 13 including the fittings and furnishings of such craft or structure and any apparatus or equipment fitted to such craft or structure; “warehouse” means a customs private bonded warehouse, a customs public bonded warehouse, or a Government warehouse; “warehouse keeper” means the owner or occupier of a warehouse; “warehoused” means deposited in a warehouse; “warehousing procedure” means the customs procedure, governed by sub-Parts E and F of Part V, whereby imported goods are stored under customs control in a designated place pending the payment of import duty or tax; “wreck” has the meaning assigned to it by the Shipping Act.
(2) A requirement under this Act for the taking of an account in respect of goods, shall be construed as requiring the person responsible for taking the account to record such information as may be prescribed by Rules, in such form as may be prescribed by Rules.

PART II—Customs Duty Sub-Part A—Imposition and Assessment 3.—(1) It shall be lawful for the House of Representatives to from time to time, by resolution, amend the First Schedule to— Imposition of Customs Duty.
(a) (b) impose import or export duty upon any goods that may be imported into or exported from Jamaica; increase, reduce, revoke, or otherwise alter, any such duty; and (c) provide for the importation, or exportation, of any goods without the payment of duty.
(2) Notwithstanding subsection (1), no import duty shall be payable upon any article imported into Jamaica or taken out of bond in Jamaica by— (a) a registered charitable organization, and shown to the satisfaction of the Commissioner to be required for a charitable purpose of that organisation; Interim orders.
14 (b) any person and shown to the satisfaction of the Commissioner to be required for a charitable purpose or other approved purpose, according to such criteria as the Regulations shall prescribe; or (c) the University of the West Indies, and shown to the satisfaction of the Commissioner to be required for the use of the University.

(3) Subsection (2)(a) shall not apply to a motor vehicle.
(4) In this section— (a) “charitable purpose” shall be construed in accordance with the definition of “charitable purpose” under the Charities Act; and (b) “registered charitable organization” shall be construed in accordance with sections 14 and 14A of the Charities Act.
4.—(1) Notwithstanding anything set out in section 3(1), the Minister may, by order— (a) increase or reduce any import or export duty; or (b) impose any new import or export duty, and from the date of publication of an order under this subsection in the Gazette, until the expiry of that order, the duty specified in the order shall be payable in lieu of the duty payable prior thereto.
(2) Where any duty is reduced by virtue of an order under subsection (1), the person liable to pay the duty shall pay the reduced duty and, in addition, shall deposit with the Commissioner the difference between the duty payable prior to the date of the order and the duty payable under the order.
(3) On the expiry of an order made under subsection (1)— (a) the amount of the deposit paid by a person under subsection (2), which exceeds the amount of the duty payable immediately after the expiry of the order, shall be repaid to the person; and 15 (b) the amount of duty, paid under the order, which exceeds the amount of duty payable immediately after the expiry of the order shall be repaid to the persons who paid the duty.
(4) An order under subsection (1) shall expire twenty-one days after the date within which it is required to be laid under section 5(1), unless confirmed or amended under section 5(3).

5.—(1) The Minister shall, within twenty-one days after the publication of an order under section 4(1), lay the order before the House of Representatives.

Resolution regarding interim order.


(2) Within the next thirty days on which the House of Repre- sentatives sits after the date on which an order is laid under subsection (1), the House shall by resolution confirm, amend or revoke the order.
(3) Where an order is confirmed or amended under subsec- tion (2), the order as confirmed or amended (as the case may be), shall have effect and be read and construed as one with the relevant instru- ment under which a duty referred to in section 4(1) may be imposed under section 3.

(4) A resolution under this section shall take effect on the date that the resolution is published in the Gazette.
6.—(1) The determination as to whether duty is payable in respect of any goods and the assessment of the amount of that duty shall be made with reference to— Key factors of assess- ment.

(a) the tariff classification of the goods; (b) the value of the goods; (c) the origin of the goods; and (d) any other factor regulating the duty, or the calculation of the amount of the duty, payable on the goods.
(2) The determination as to whether tax is payable in respect of any goods, and the assessment of the amount of that tax, shall be made in accordance with the applicable law.

16 Time at which rate is determined.

Notification of duty and tax payable.

7.

The rate of duty applicable to goods is the rate applicable to the goods on the date when the goods declaration to clear the goods for a customs procedure is registered in the manner prescribed by Rules, unless otherwise specified by or under this Act.
8.—(1) All imported goods are subject to the applicable duty and tax.
(2) Where the Commissioner determines that duty and tax are payable in respect of imported goods, the Commissioner— (a) shall cause a notification, in prescribed form (in this section referred to as the notification of debt) specifying the amount assessed to be due and payable in respect of imported goods, to be issued to the declarant as soon as practicable after the Commissioner has assessed the amount; or (b) may defer issuing a notification of debt notwithstanding that an assessment has been made in respect of the goods concerned, if the Commissioner is satisfied that issuing the notification would prejudice any criminal investigation or prosecution in respect of the goods.
(3) Where a notification of debt is issued under this section— (a) the debtor shall cause the debt to be paid within the period prescribed by Rules; and (b) the debt is deemed to be overdue if any amount of the debt remains unpaid after the period referred to in paragraph (a).

(4) Interest at the prescribed rate shall accrue on the amount unpaid in respect of an overdue debt.
(5) Where the amount of duty and tax assessed to be payable on goods is equal to the amount stated on the goods declaration sub- mitted by the declarant, the release of the goods to the declarant shall be deemed to be the issue of a notification of debt for the purposes of subsection (2).

17 9.

Upon the application of an importer or exporter of goods, or the declarant, the Minister may, on such terms and conditions as the Minister thinks fit, remit, or refund, in whole or in part the duty on those goods.
Remission or refund of duty.

10.—(1) On the application of a declarant, the Commissioner may defer payment of duty payable by that declarant.

Deferment of duty.
(2) The Regulations shall prescribe— (a) (b) (c) the form and manner of an application under subsection (1); the maximum period and the maximum amount for which a deferment may be made under subsection (1); the terms and conditions subject to which a deferment may be granted, which may include requirements for the provision of security in accordance with Part XII; (d) the circumstances in which interest may be charged in respect of deferred payments, and the rate of such interest; and (e) any other matters relevant to the deferment of payment.
(3) A deferment under subsection (1)— (a) shall be for a specified period of not less than fourteen days, but not exceeding the maximum period specified under subsection (2)(b); and (b) may be revoked in such circumstances as may be prescribed.

11.—(1) The person specified in this section to be a debtor in respect of goods shall be responsible for ensuring that all duties and taxes payable in respect of the goods are paid.

Responsibility for payment of duty.


(2) In the case of goods being cleared for a customs procedure, the declarant is a debtor.

(3) Any person, other than the declarant, who in connection with the completion of a goods declaration has provided information that leads to an incorrect assessment is also a debtor, if the person concerned knew or ought reasonably to have known that the information was incorrect.
18 (4) If a condition for temporary relief from customs duty and tax is not fulfilled or observed (as the case may require), the person responsible for the fulfilment or observance of the condition is also a debtor.
(5) If an obligation imposed by or under this Act in connection with— (a) (b) (c) (d) the importation, exportation, transportation, storage or disposal of goods; the removal of goods from customs control; the placing of goods under a customs procedure; or the granting of an exemption from duty and tax, or the application of a reduced rate of duty and tax, is not complied with, the person responsible for complying with the obligation is also a debtor.
(6) A person who has— (a) acquired or stored goods in respect of which a condition or obligation referred to in subsection (4) or (5) is not fulfilled, observed or complied with (as the case may be); or (b) aided or abetted in the failure to fulfil, observe or comply with a condition or obligation referred to in subsection (4) or (5), is a debtor, if that person knew or ought to have known of the failure to fulfil, observe or comply.
(7) Where, pursuant to an international treaty to which Jamaica is a party, goods not cleared for home use are forwarded in accordance with customs procedures that provide for the issue of an authorisation for the clearance of goods in Jamaica or another country subject to a guarantee for the payment of duty and tax, the guarantor is a debtor if the goods are dealt with in any manner that breaches the authorisation.
(8) Where under the provisions of this section there are several debtors in respect of a single debt, the debtors shall be jointly and severally liable to the Commissioner in respect of the debt.
19 (9) For the purposes of— (a) subsection (4), the debt is incurred at the moment when the condition concerned fails, or ceases, to be fulfilled or observed; (b) subsection (5), the debt is incurred at the moment when the obligation concerned is not, or ceases to be, complied with; (c) subsection (7), the debt is incurred at the moment when the authorisation is breached, or, in any case described in paragraph (a), (b) or (c), where the goods declaration was registered prior to the non-observance, non-fulfilment, non-compliance or breach (as the case may be) at the moment when the goods declaration was so registered.
12.—(1) A person clearing goods for a customs procedure shall— (a) submit to the Commissioner a goods declaration in the prescribed form and accompanied by such other documents as may be prescribed; and (b) pay to the Commissioner the amount of duty and tax payable in accordance with the goods declaration.
(2) A goods declaration submitted in accordance with subsection (1) shall be— (a) promptly registered by the Commissioner; and (b) deemed to be an assessment by the declarant of the duty and tax payable in respect of the goods concerned.
(3) For the purpose of verifying the accuracy of the particulars contained in a goods declaration registered under subsection (2) or for the purpose of approving an application to amend a goods declaration under section 71, the Commissioner may— (a) after examining the goods declaration and the supporting documents submitted with the goods declaration, require the declarant to provide any other information necessary for that purpose; (b) examine, and take samples of, the goods concerned.
Goods declaration by declarant.

20 (4) Subsection (1) does not apply to any category of goods— (a) (b) excluded by the Regulations from the requirement to submit a goods declaration; in respect of which any provision of this Act provides for the goods to be declared other than in the manner referred to in paragraph (a); or (c) exempted by the Commissioner, in accordance with Rules, from the requirement to submit a goods declaration.

Assessment of duty and tax by Commissioner.
13.—(1) Subject to Part VI (expedited clearance and release of goods), the Commissioner may, before releasing goods for a customs procedure, and regardless of whether any goods declaration is made in respect of the goods— (a) determine whether duty and tax is payable on the goods; and (b) if duty and tax is payable, calculate the amount of the duty and tax payable,and may release the goods after receiving, either payment of the relevant duty and tax, or security for such payment in accordance with Part XII.
(2) The Commissioner shall assess duty and tax on goods for the purposes of subsection (1) in accordance with section 6 and, where a declaration in accordance with section 12 has been submitted in respect of the goods, the Commissioner shall either— (a) (b) adopt the declarant’s assessment as the Commissioner’s own assessment; or substitute, for the declarant’s assessment, the Commissioner’s own assessment of the duty and tax payable.
(3) Where no goods declaration is submitted in respect of goods, the Commissioner may, before making an assessment under this section— (a) direct the person who appears to the Commissioner to be responsible for the goods to— (i) submit a goods declaration in respect of the goods; and 21 (ii) pay to the Commissioner the duty and tax payable under that goods declaration; or (b) where the Commissioner determines that it is not practicable to require the submission of a goods declaration, proceed to make the assessment— (i) (ii) as at the date of the importation; or if the date of importation cannot be ascertained, as at such date as the Commissioner considers to be the approximate date of the importation.
(4) If the amount of duty and tax assessed by the Commissioner under subsection (2) in respect of goods— (a) (b) exceeds the amount of duty and tax already paid in respect of the goods, the excess shall be payable to the Commissioner within the time specified by Rules; or is less than the amount of duty and tax already paid in respect of the goods, the person who paid the duty and tax is entitled to a refund of the excess in accordance with sub-Part C of this Part (refunds and drawbacks).
(5) No duty shall be payable in respect of goods, if the value of the goods is equal to or less than such amount as may be prescribed.

14.—(1) The Commissioner may make one or more re-assessments of duty and tax on any goods previously assessed by the Commissioner under section 13.

Re- assessment by Commissioner.


(2) A re-assessment under subsection (1) may be made in respect of goods, whether or not— (a) (b) (c) the goods have been released; the goods are still subject to customs control; or an amount of duty and tax has been paid on the goods.

(3) In making a re-assessment under subsection (1), the Commissioner is not obliged to reference each of the factors specified in section 6, but may reference any such factor.

Time limit on re- assessment.


22 (4) If the amount of duty and tax, as re-assessed under subsection (1), exceeds the amount of duty and tax assessed under section 13(2) or under a previous re-assessment, the Commissioner shall be entitled to recover the amount of the excess remaining unpaid after the time specified by Rules, for the payment of the excess.
(5) If the amount of duty as re-assessed under subsection (1) is less than an amount of duty and tax that has been paid by a person liable for the duty following an assessment under section 13(2) or a previous re-assessment, the person who paid that amount of duty and tax is entitled to a refund of the excess in accordance with sub-Part C. (6) The Commissioner shall give notice of the amount of the duty and tax as re-assessed under subsection (1), and the basis for arriving at that amount, to the person who paid an amount of duty and tax on the goods.
15.
A re-assessment of duty and tax on goods under section 14 may be made— (a) only within the period of— (i) (ii) in relation to the value of the goods, two years after the date of registration of the goods declaration in respect of the goods or the payment of the duty and tax in respect thereof, whichever occurs later; and in any other case, three years after the date of registration of the goods declaration in respect of the goods or the payment of the duty and tax in respect thereof, whichever occurs later; or (b) at any time, notwithstanding the period specified in paragraph (a), if— (i) the re-assessment is necessary to rectify an under- payment or non-payment of duty and tax that occurred as a result of fraud, wilful misrepresentation, or the wilful non-disclosure of material facts; or 23 (ii) the Commissioner and the declarant agree, before the expiry of that period, to the re-assessment.
16.—(1) For the purpose of an assessment or re-assessment of duty and tax on goods, the Commissioner may request any of the persons specified in subsection (2) to furnish, within a specified period, any documents or other information required by the Commissioner.

Request for additional information.


(2) The persons referred to in subsection (1) are— the declarant in respect of the goods; the importer or any other person concerned with the goods; any person who— (a) (b) (c) (i) is, or may be held to be, liable for duty and tax that has or may become payable on goods; or (ii) has paid duty and tax on the goods; or (d) the owner of the goods.
(3) For the purposes of subsection (2), “any other person concerned with the goods” includes a reference to— (a) an insurance company that has issued a policy of insurance covering the goods in question; and (b) any person referred to in section 17G(3) of the Revenue Administration Act.
17.—(1) For the purpose of assessing or re-assessing the duty and tax payable on any goods, the Commissioner may use the best information available to the Commissioner in any case where any of the particulars necessary for making the assessment or re-assessment (as the case may be) are not disclosed, or are not sufficiently disclosed, in the goods declaration or any other document supplied to the Commissioner in respect of the goods.

Assessment or re- assessment in the absence of sufficient information.
(2) For the purposes of subsection (1), documents are construed as not disclosed, or not sufficiently disclosed, in a goods declaration or other document referred to in subsection (1) if— (a) the document is not furnished in accordance with a request under section 16; or 24 (b) no goods declaration was submitted and the goods are regarded as goods cleared for home use.

Remedies available to person aggrieved by assessment or re- assessment.
18.—(1) A person aggrieved by an assessment or re-assessment of duty and tax may apply for a review of, or appeal, the assessment or re-assessment in accordance with sub-Part C of Part XI.

(2) In the absence of a re-assessment by the Commissioner, or a contrary decision on an application for review, or an appeal, under sub-Part C of Part XI, an assessment or re-assessment of duty and tax by the Commissioner shall apply as the duty and tax payable in respect of the goods concerned.

Abatement of duty.
Abatement of duty.

19.—(1) Subject to subsection (2), the Commissioner may, in accordance with Rules, permit abatement of duty in respect of imported goods— (a) on proof to the satisfaction of the Commissioner that the carrier or insurer of the goods has made an allowance to the importer in respect of damage to the goods; and (b) in an amount not exceeding the proportion which such allowance bears to the value of the undamaged goods, calculated in accordance with section 20.
(2) No claim for abatement of duty on account of damage shall be allowed in respect of— (a) (b) tobacco, cigars, cigarillos cigarettes, wines or spirits; or such other goods as may be prescribed.

Sub-Part B — Valuation of Goods Determination of value of goods.

Second Schedule.

20.—(1) The customs value of goods imported into Jamaica shall be determined in accordance with the provisions of the Second Schedule.
(2) The Minister may, by order subject to negative resolution of the House of Representatives amend the Second Schedule.

(3) Nothing in the Second Schedule shall be construed as restricting or derogating from the power of the Commissioner to enquire 25 into the truth or accuracy of any document or other information submitted to the Commissioner for customs valuation purposes.
(4) In accordance with the Regulations, the Commissioner may, in respect of goods conveyed into Jamaica by air, reduce the amount of freight charges to be added to the value of goods for the purposes of assessment of duty and tax to such amount, not being less than one-quarter of the amount of the freight charges actually payable on such goods.
(5) Where, in determining the value of goods under this Part, it is necessary to establish the equivalent of any money in Jamaican currency or any other currency, the rate of exchange between those currencies shall be the exchange rate for customs purposes, as determined by the Bank of Jamaica, on the day on which the rate of duty and tax applicable to the goods is determined.
(6) The Commissioner shall, on a written request by— (a) (b) the declarant; or if there is no declarant, the importer, in writing inform the declarant or importer (as the case may be) as to the basis on which the customs value of the goods was determined.
Sub-Part C — Refunds and Drawbacks 21.—(1) Subject to section 24 (minimum amount for refund or drawback), on application made in the prescribed form and manner by a person who has paid to the Commissioner any duty, charges, penalty or other sum, the Commissioner shall refund such amount of the payment that— Refund of duty and other sums paid to the Commissioner.

(a) was made as a result of an error in law or fact; or (b) is not legally due and payable.
(2) Notwithstanding that an application has not been made by a person under subsection (1), the Commissioner shall, where the Commissioner is aware that a person is entitled to a refund on application under that subsection, make the refund.
26 (3) Subsection (2) shall not apply in any case where the information which causes the Commissioner to be aware that a person is entitled to a refund, comes to the Commissioner more than three years after the date on which the payment giving rise to the entitlement to the refund was made.
(4) No refund may be granted in respect of any duty, charge, penalty, or other sum, paid in respect of— (a) prohibited goods; (b) restricted goods, where any condition applicable to such goods has not been complied with; (c) goods confiscated under this Act; or (d) any matter in respect of which criminal proceedings have resulted in the conviction of the debtor.
(5) A refund of tax paid under this Act shall be made in accordance with the applicable law, and no refund shall be made under this Act where a tax debt is owed under the applicable law.

Circumstances in which drawback may be given.


22.—(1) Subject to subsection (3), the Minister may by order, subject to affirmative resolution of the House of Representatives, from time to time specify the imported goods that qualify for a drawback in whole or in part, the conditions for giving the drawback, and the period within which goods qualify for a drawback.
(2) An order under subsection (1) may— (a) revoke any provision for a drawback under any other law in force before the coming into operation of this section, but shall not affect any entitlement to a drawback granted under any such law before the date on which the revocation takes effect; (b) provide for the grant of a drawback in respect of— (i) any goods that qualify for a drawback under any other law; or 27 (ii) any case where imported goods on which duty and tax is paid have been replaced by equivalent goods used in the production of exported goods.
(3) Subject to subsection (2) and section 24 (minimum amount for refund or drawback), on the application, in the prescribed form and manner, of a person who paid duty on imported goods, the Commissioner may give the drawback if satisfied that— (a) (b) the goods on which the duty was paid, or their compensating products, are exported from Jamaica without going into home use; or the goods on which the duty was paid are of an applicable class, kind, quality or quantity (as the case may require) prescribed in an order under subsection (1) as qualifying for a drawback.
(4) A drawback may be granted under subsection (3)(a) or (b) only in accordance with such conditions as may be prescribed in an order made under subsection (1).

(5) Where duty is paid only on a part of a quantity of goods, subsection (3) applies only to such part of the goods as represent the portion on which the duty was paid, and any drawback of that duty shall be reduced proportionally.
(6) No drawback may be granted under subsection (3)(a) unless the exporter, before the export of the goods, or their compensating products, notifies the Commissioner of the intention to claim a drawback when the goods, or their compensating products, are exported.
23.—(1) An application for a refund of— (a) duty paid on goods may be submitted to the Commissioner within three years after the date on which payment was made; or (b) tax paid under this Act shall be submitted within the time specified in the applicable law.

Time for submission of application for refund or drawback.

28 (2) Subject to subsection (3), an application for a drawback may be submitted to the Commissioner within the period prescribed in an order under section 22(1).
(3) No drawback shall be paid after the expiration of two years, or such longer period as the Minister may allow, after— (a) (b) the date of registration of the goods declaration in respect of which the drawback is sought; or in the case of goods exported or loaded on a vessel or aircraft for use as stores, the date on which the goods are exported or loaded, as the case may be.
(4) In any case where, under any customs law, an application for review, or an appeal, is made in respect of the payment of duty and tax, and on the determination of the review or appeal a person becomes entitled to a refund of all or any part of the amount of the payment, that refund shall be paid.

Minimum amount for refund or drawback.

24.


The Minister may prescribe the amount below which no refund or drawback may be granted under this sub-Part, in any case where the Minister determines that the cost of administration in respect thereof exceeds the amount of the refund or drawback.

Recovery of refund or drawback, by Commissioner.

25.
25.

The Commissioner shall recover any refund or drawback given under this sub-Part, from the person to whom it was given, if payment of the refund or drawback— (a) was made as a result of an error in law or fact; or (b) is not legally due and payable, and any amount so recoverable is a debt due to the Consolidated Fund.

Set-off of amounts owed.
26.—(1) When a refund, drawback or other payment becomes payable by the Commissioner to a person who has failed to pay an amount due and payable to the Commissioner under any customs law— (a) (b) in respect of any duty, fees, penalties or other charges; and in respect of which the time allowed for payment under the customs laws has expired, 29 the Commissioner may set-off the amount of the refund, drawback or other payment (as the case may be) against the amount due and payable to the Commissioner by the person.
(2) If the Commissioner makes a set-off under subsection (1), the Commissioner shall give the person who would have been entitled to receive the amount of the refund, drawback or other payment (as the case may be) written notice of— (a) (b) the amount of the refund, drawback, or other payment, that has been set-off; and if the amount set-off is less than the amount for which the person is liable as described in subsection (1), the amount for which the person is still liable, and shall include an accounting as to how the amounts are arrived at.
PART III—Customs Control Sub-Part A — Customs Ports 27.—(1) The Minister may by notice published in the Gazette, subject to such conditions as the Minister thinks fit, appoint any place to be a customs controlled port.

Customs controlled ports.

(2) No place shall be used as a customs controlled port unless security is given in accordance with Part XII.

(3) No place shall be used as a customs controlled port unless appointed as such under this Act.
28.—(1) The operator of a customs controlled port shall— (a) permit an officer at any time to enter upon and inspect that port, and all buildings and goods found there; (b) keep a record, in such form and manner and containing such particulars, as may be prescribed by Rules; (c) make the records referred to in paragraph (b), together with any other relevant information, available on demand by the proper officer; and Obligations of operator of customs controlled port.

Customs controlled airport.


30 (d) permit the proper officer to make copies of, and take extracts from, or remove for a reasonable period, the records referred to in paragraph (c).

29.—(1) The Minister may by order published in the Gazette— (a) appoint any area in Jamaica constituting, or within, an airport as a customs controlled airport; (b) alter the boundaries of any customs controlled airport; and (c) impose conditions on the use of any area in Jamaica as a customs controlled airport.
(2) The operator of a customs controlled airport shall ensure that— (a) (b) (c) access is given to officers at all times to enter the customs controlled airport and inspect all buildings and goods there; records are kept, in such form and manner and containing such particulars as may be prescribed by Rules; and the records referred to in paragraph (b), together with any other relevant information, are produced to the proper officer upon demand, and that the officer is permitted to make copies, or extracts, of such records or to remove them for a reasonable period.
(3) For the purposes of subsection (1)(a), “airport” has the meaning assigned to it by the Civil Aviation Act.

30.—(1) Without prejudice to any power exercisable under section 27 or 29, the Commissioner may, by notice published in the Gazette— (a) designate— Designation of places by Commissioner for customs purposes.
(i) any place as an authorised place for the loading or unloading of any class or description of goods (hereinafter referred to as an “approved wharf”); or (ii) any place within a customs controlled port or customs controlled airport as an authorised place 31 for the embarkation and disembarkation of travellers; (b) designate boarding stations within a customs controlled port, for the purpose of the boarding of, or disembarkation from, vessels or vehicles by officers; (c) subject to such conditions as the Commissioner considers fit, and for such period as may be specified in the notice, designate as an examination station— (i) any part of, or place at, a customs controlled port or customs controlled airport; or (ii) any place approved under paragraph (a); (d) subject to such conditions as the Commissioner considers fit, and for such period as may be specified in the notice, authorise any place to be used as a temporary storage facility for the deposit of goods imported or to be exported; (e) to meet the exigencies of any case, designate any other place to be an authorised area for the— (i) (ii) entry, unloading, storage, removal, or loading, of goods; or report and customs processing of aircraft or vessels; (f) designate any place to be an authorised place to which goods may be moved under this Act when required to be warehoused by the Government; (g) designate any place to be a customs private bonded warehouse, being a place that is to be used, only by specified persons on the written authorisation of the Commissioner, for the storage of goods under the warehousing procedure; (h) authorise any place to be used as a customs public bonded warehouse, being a place that may be used by any person for the storage of goods under the warehousing procedure; and 32 (i) designate any place to be a customs office.
(2) The Commissioner may grant an authorisation referred to in subsection (1) to a person only if the person— (a) provides sufficient assurance to the Commissioner as to the proper conduct of operations at the place concerned; and (b) provides security in accordance with Part XII.
(3) For the purposes of subsection (2)— (a) a person on whom certified status is conferred under this Act shall be deemed to have met the requirements of subsection (2)(a) if the conduct for which the authorisation is sought is covered by the application in respect of which the certified status was conferred; (b) where a comprehensive security is provided, compliance with the obligations attached to that security shall be monitored by the appropriate audits; and (c) the conditions subject to which the authorisation is granted shall be set out in the authorisation.
(4) A person to whom an authorisation is granted under this section shall keep records in respect of the operations concerned, in a form satisfactory to the Commissioner, and such records shall contain all information necessary to enable the Commissioner to supervise those operations, and in particular as regards to the identification of goods involved, and the movement and customs status of those goods.
(5) The Commissioner may allow— (a) the operator of a facility at which goods are stored pursuant to an authorisation under this section to move goods, held in storage under this Act by that operator, between storage facilities— (i) (ii) if the Commissioner is satisfied that such movement will not increase the risk of fraud; and subject to such terms and conditions as the Commissioner may specify in writing.
33 (6) The operator of a facility authorised to be used as a temporary storage facility under this section— (a) (b) shall, where required to deposit goods in the facility, secure the facility to the satisfaction of the Commissioner; and shall not make, or cause to be made, any alteration or addition to the facility without the prior approval of the Commissioner.
31.—(1) The operator of a customs controlled area shall, immediately upon being requested to do so by the proper officer, grant the officer access to the customs controlled area.

Access to customs controlled areas.


(2) Without prejudice to any other action that may be taken under this Act, where the operator of a customs controlled area fails to comply with subsection (1)— (a) (b) the proper officer may access the customs controlled area by any means that the officer considers reasonable in the circumstances; and the operator is liable for any expense incurred or damage sustained as a result of action taken by the officer under paragraph (a).

32.
32.

A person shall not— (a) (b) enter a customs controlled area other than in the presence of or with the permission of an officer, or other than as authorised under any law; or refuse to leave a customs controlled area, or any part thereof, when requested to do so by an officer,and a person who contravenes this section commits an offence.

Entering or remaining in customs controlled area without permission.
33.—(1) Imported goods come under customs control from the moment the goods are imported until the goods are cleared for free circulation.

Application of customs control.

(2) Goods intended for export come under customs control from the moment the goods declaration for export is registered until the time the goods exit Jamaica in accordance with the customs laws.

34 (3) The Commissioner shall employ risk management principles in the application of customs controls.
(4) A person commits an offence who— (a) conceals goods under customs control, in a manner calculated to deceive the Commissioner; (b) without lawful excuse, tampers or interferes with, or destroys, goods under customs control; (c) without lawful excuse— (i) removes (whether in whole or in part); or (ii) damages, tampers or interferes with, any thing, knowing or having reasonable cause to know, that the thing is in use by, or for the use of the Customs Agency; or (d) without lawful excuse, interferes with or takes possession of, any goods— (i) prohibited from importation or exportation under any law, and under customs control; or (ii) liable to confiscation under any customs law.
Responsibility for goods in customs controlled area.

34.

Where goods unloaded from a means of transport are deposited in a customs controlled area, the operator of the customs controlled area is responsible for the goods during the period in which they remain at the customs controlled area.

Provision of facilities at customs controlled areas.
35.—(1) The operator of a customs controlled area shall provide, free of charge, such facilities at that customs controlled area as may be specified by the Commissioner by notice in writing issued to the operator, for officers to exercise their functions under Part XIII in relation to goods and persons there.
(2) It shall be the duty of the owner or occupier of a customs controlled area to provide the Commissioner with such office space and other accommodations, weights, scales and other equipment necessary for examining and taking account of goods at the customs 35 controlled area, and to secure the goods in accordance with the directions of the Commissioner.
36.—(1) The proper officer may request that the operator of a customs controlled area produce to the officer any goods, deposited at that customs controlled area, which have not been delivered therefrom in accordance with the customs laws.

Production of goods deposited at customs controlled area.
(2) Where the operator of a customs controlled area fails to produce any goods upon a request under subsection (1), the Commissioner shall by written notice to that operator require that the goods be produced to the officer, or that an account to the satisfaction of the officer be given in respect of the goods, within such period of not less than seven days as shall be specified in the notice.
(3) An operator of a customs controlled area, who fails to comply with a notice under subsection (2) commits an offence and shall, in addition to the applicable penalty for the failure, be liable for the duty and tax in respect of the goods.

37.—(1) This section applies to goods removed from a customs controlled area.
(2) A person shall not— (a) put, or cause goods to be put, on a foreign-going vessel or foreign-going aircraft— (i) otherwise than as permitted or directed by the proper officer; or (ii) in contravention of the Regulations; (b) remove goods from a foreign-going vessel or foreign-going aircraft— (i) otherwise than as permitted or directed by the proper officer; or (ii) in contravention of the Regulations; or (c) divert goods before they can be placed on board a foreign- going vessel or foreign-going aircraft.
Removal of goods intended for exportation.

36 (3) Where a person contravenes subsection (2) in respect of goods— (a) (b) the goods shall be confiscated in accordance with section 243; and the security given in respect of the goods shall be confiscated notwithstanding that the time specified, in relation to that security, for putting the goods on board a vessel or aircraft, or for warehousing the goods at their intended destination, has not expired.
Permission to remove goods without payment of duty and tax.

Unlawful removal of goods from customs controlled area.
38.—(1) The Commissioner may, in accordance with Rules, permit the removal of goods from a customs controlled area before payment of the duty and tax on the goods is made— (a) (b) if the removal is for a purpose, and for a period, which appears to the Commissioner to be expedient; and in such quantities, and subject to such conditions (if any), as shall be specified, and the conditions may include the giving of security in accordance with Part XII.
(2) If goods are dealt with in any way contrary to any permission given or condition imposed under subsection (1), the Commissioner may, in accordance with Rules, demand immediate payment of the duty and tax payable in respect of the goods or enforce any security given therefor.
39.—(1) A person commits an offence who— (a) takes goods out of a customs controlled area other than as permitted under the customs laws; (b) embezzles, misappropriates or unlawfully converts any goods duly warehoused or deposited in a customs controlled area, or unlawfully destroy any such goods; or (c) aids or abets any act mentioned in paragraph (a) or (b).
(2) Subject to subsection (3), where goods are taken out of a customs controlled area other than as permitted under the customs 37 laws, the operator of the customs controlled area shall be liable for the duty and tax upon the goods and shall make payment thereof to the Commissioner.
(3) Where the person convicted of an offence of contravening subsection (1) is an officer— (a) the operator of the customs controlled area shall not be liable for the duty or tax unless the removal of the goods is attributable to the negligence, or any wilful act, of the operator; and (b) with the consent of the Minister, the Accountant-General shall cause the declarant or, if there is no declarant, the importer or exporter of the goods, to be compensated, for any damage sustained by reason of the commission of the offence.
Sub-Part B — Entry and Exit of Means of Transport, Goods, and Persons 40.—(1) Except as otherwise provided pursuant to section 46, a Master of a foreign-going vessel or foreign-going aircraft who permits the vessel or aircraft (as the case may be)— Entry and exit of vessels and aircraft.
(a) upon entering Jamaica, or while in Jamaica, to call or land at any place other than a customs controlled port or customs controlled airport; or (b) to depart Jamaica from a place other than a customs controlled port or customs controlled airport, commits an offence.
(2) Vessels or aircraft that enter, pass through, and exit the territorial waters or airspace of Jamaica without calling or landing at a place in Jamaica, and all goods and persons on board such vessels or aircraft, are subject to customs control until they exit the territorial waters, contiguous zone or airspace (as the case may be) of Jamaica.
38 (3) For the purposes of this Act, as regards vessels and aircraft that enter, pass through, and exit the territorial waters, contiguous zone or airspace of Jamaica as described in subsection (2)— (a) (b) the persons on board such vessels or aircraft shall not be subject to the customs processing requirements of this Act for entry and exit; and such vessels or aircraft, and goods on board such vessels or aircraft, shall not be subject to the customs processing requirements of this Act for entry and exit.
(4) Subsection (3) does not apply to goods or persons that do not remain on board, or that are taken on board, a vessel or aircraft during its passage through the territorial waters or airspace of Jamaica.
(5) It shall be a defence to a charge of contravening subsection (1) for the carrier to show that— (a) the entry into, or exit from, Jamaica was due to a forced call or landing; and (b) the carrier, as soon as reasonably practicable— (i) (ii) notified the Commissioner, using such means as are prescribed under subsection (6), of the place of entry or exit (as the case may be); and took all reasonable precautions to prevent a contravention of the customs laws, and in particular as regards the loading or off-loading of persons or goods, at the place of entry or exit.
(6) The Commissioner shall prescribe the procedure to be followed (including the means of notification referred to in subsection (5)) in the event of a forced call or landing by vessels or aircraft, for the securing of persons, goods and means of transport so as to prevent a contravention of the customs laws.
(7) In this section and section 43 “forced call or landing” means any entry into, or exit from, Jamaica by a vessel or aircraft due to circumstances beyond the control of the carrier (such as adverse Entry and exit of goods.

39 weather conditions, or any other condition which poses an imminent threat to safety).
41.—(1) Imported goods, or goods destined for export, shall not be off-loaded from, or loaded onto, any foreign-going vessel or foreign- going aircraft, except at a customs controlled port, customs controlled airport or other area designated under this Act as a place for loading, or unloading, foreign-going vessels or foreign-going aircraft.
(2) The Commissioner may, subject to any other authority provided for by law, give reasonable directions as to the particular part of any customs controlled port or other customs controlled area where foreign-going vessels or foreign-going aircraft shall moor or discharge their cargo.
(3) Except as permitted by the Regulations, or with the written permission of the Commissioner— (a) a person shall not unload, remove, or transfer goods from any means of transport arriving from a place outside Jamaica, unless authorisation therefor is given by the proper officer; (b) goods unloaded at any customs controlled port from a foreign-going vessel or foreign-going aircraft into any vessel to be landed shall not be loaded into any other vessel before being landed, but shall be taken to an approved place of unloading, or a sufferance wharf approved by the Commissioner for that purpose, within the same port; (c) except as provided in paragraph (a), a person shall unload goods from a foreign-going vessel or foreign-going aircraft arriving from a place outside of Jamaica, only at a place of unloading, or sufferance wharf, approved by the Commissioner for that purpose, and immediately upon being landed the goods shall be— (i) (ii) retained at the place of unloading or sufferance wharf; or conveyed into a customs controlled area, or to a Government warehouse if so required by the Commissioner; 40 (d) a person shall not remove goods from any part of a customs controlled area or a Government warehouse unless authority for their removal has been given by the proper officer; (e) a declarant in respect of goods released for a warehousing procedure shall remove the goods in such manner and within such time as the proper officer shall direct subject to the declarant giving security in accordance with Part XII.
(4) The activity permitted by subsection (1) shall be in respect only of goods that have been duly reported in accordance with the requirements of this Part, and goods that have not been so reported shall not be unloaded from, or loaded onto, a foreign-going vessel or foreign-going aircraft arriving from a place outside of Jamaica, except for goods for the consumption or use of the crew or passengers under such conditions as may be provided for in Rules, or as may be directed by the Commissioner in a particular case.
(5) A person who unloads, removes, or transfers, goods from a foreign-going vessel or foreign-going aircraft, other than in accordance with this section, commits an offence.

Expenses of safeguarding goods.
42.—(1) Until the expenses chargeable under subsection (2) are recovered from the carrier, or from the owner of the goods, the proper officer may detain a vessel or aircraft— (a) where any goods intended to be imported— (i) remain on board the vessel or aircraft longer than such period after the arrival of the vessel or aircraft in Jamaica as is prescribed by Rules, or such longer period as the Commissioner may allow; and (ii) measures are taken to secure the goods on the vessel or aircraft; (b) where in any circumstances goods referred to in paragraph (a) are removed to a Government warehouse; or (c) where owing to any vessel or aircraft— (i) becoming derelict; or 41 (ii) being driven, or brought into, Jamaica under legal process or stress of weather,it becomes necessary to station an officer, on board or otherwise, to secure the goods for the proper enforcement of the customs laws.
(2) For the purposes of subsection (1)— (a) the expenses chargeable shall be at such rate as is prescribed by Rules; (b) the expenses chargeable under paragraph (a)— (i) shall be such expenses as are incurred after the period applicable under subsection (1)(a) has elapsed; and (ii) include the cost of— (A) removing the goods to a Government warehouse; and (B) safeguarding the vessel or aircraft.
43.—(1) No person shall embark or disembark from a foreign- going vessel or foreign-going aircraft— Entry and exit of persons.

(a) (b) except at a customs controlled port or customs controlled airport; and the person shall not leave the customs controlled port or customs controlled airport until the person is processed by the proper officer, or by such means and in such manner as may otherwise be prescribed, and a person who contravenes this subsection commits an offence.
(2) A carrier of a vessel or aircraft referred to in subsection (1) who permits a person to embark or disembark in contravention of subsection (1) commits an offence.
(3) Nothing in subsection (1) or (2) shall be construed as rendering a person liable to criminal proceedings in respect of any entry into, or exit from, Jamaica at a place that is not a customs controlled 42 port or customs controlled airport, due to circumstances outside of that person’s control, such as a forced call or landing (as defined by section 40(7)).
(4) A person arriving in or departing from Jamaica shall make to the Commissioner a goods declaration— (a) (b) in such form and containing such information as may be prescribed in the Regulations; and in such manner as may be prescribed by the Commissioner under subsection (6).

(5) A declarant under subsection (4) shall furnish the Commissioner, when requested to do so, with full particulars concerning declared items, including any available invoices and any other documents relating to those items.
(6) The Commissioner may make rules for the purpose of facilitating the customs processing of persons arriving in and departing from Jamaica and, without prejudice to the generality of the foregoing, such rules shall prescribe the customs processing systems which apply for different categories of persons and goods.

(7) The items in the accompanied or unaccompanied baggage of a person arriving in Jamaica shall be cleared for the customs procedure appropriate in the particular case.
Entry or exit in contravention o f requirements.

44.

—(1) The Commissioner may, in the case of a contravention of section 40, 41 or 43, assess duty and tax on any goods concerned in the contravention as though the goods were declared and released for home use.

(2) This section applies without prejudice to any criminal or civil proceedings that may be instituted, penalty that may be imposed, or any other steps that may be taken by the Commissioner, in respect of the contravention concerned.
Departing without permission.

45.—(1) A carrier of a vessel or aircraft commits an offence if the carrier causes or permits the vessel or aircraft to depart Jamaica without— (a) receiving permission to depart from the proper officer; and 43 (b) satisfying such conditions as may be prescribed by Rules.

(2) The permission granted under subsection (1) may, on the application of the carrier, subject to such conditions as may be prescribed by Rules, be a general permission to depart on two or more occasions.
(3) The procedure applicable under Part X to the suspension and revocation of authorisations shall apply to the grant of a general permission under this section.

46.

The Minister may make regulations providing for the entry, exit, reporting and customs processing requirements in respect of any category of vessels or aircraft, including military vessels or military aircraft, small vessels, and vessels or aircraft for private use.

Exemptions and exclusions.


Sub-Part C—Reporting Requirements for Vessels and Aircraft 47.—(1) The Commissioner may, by notice in writing, require a carrier to submit to the Commissioner all information specified in the notice, being information— Passenger information.
(a) (b) that is included in the passenger name record of a person referred to in subsection (2); and that the carrier holds, whether in Jamaica or elsewhere, or has access to,and a carrier who fails to comply with the notice commits an offence.
(2) The persons referred to are persons who— (a) have arrived in, or departed from, Jamaica on or after the specified date; (b) are arriving in, or departing from, Jamaica on or after the specified date; or (c) are intending to arrive in, or depart from, Jamaica on or after the specified date, on board the vessel or aircraft.

(3) Where information is required in respect of a date under subsection (2), the information shall be provided to the Commissioner within the time specified by Rules.
44 (4) For the purposes of this section, “the specified date” is the date specified in the notice.

(5) A notice under subsection (1) may specify— (a) the form and manner in which the information is to be provided; and (b) any relevant additional information to be supplied.
(6) For the avoidance of doubt, nothing in this section requires a carrier to provide information that the carrier holds, or has access to, about an employee unless the information is of a kind that is also generally held by the carrier, or to which the carrier generally has access, in relation to its passengers.
(7) The Commissioner shall not retain information provided under this section for longer than the prescribed period, unless— (a) (b) all identifying particulars are deleted from the information; or the retention of the information is required for the purpose of— (i) investigating and prosecuting an offence under this Act or any other enactment; or (ii) national security.
(8) In this section, “passenger name record” means the travel information in the carrier’s departure control and reservations system, as relates to the person.

Exemptions.

48.
48.

The Commissioner may, by notice in writing, subject to such terms and conditions as the Commissioner thinks fit, exempt a carrier from complying with some or all of the obligations under section 47, if satisfied that— (a) circumstances exist which would render compliance with such obligations by the carrier unlawful under the laws of the country where the carrier is established; or (b) compliance with such obligations would be contrary to an international agreement to which Jamaica is a party.
Collection of travel information by Commissioner.

45 49.—(1) For the purposes of— (a) customs processing of persons under this Act; or (b) monitoring the movement of any vessel or aircraft, and goods and persons aboard vessels or aircraft, in order to enforce the customs laws, the Commissioner may collect any information referred to in subsection (2).
(2) The information referred to in this subsection is— (a) (b) information from the carrier as to the details of the movements of the vessel or aircraft; information from a person arriving in or departing from Jamaica, as to the person’s name, date of birth, sex, passport number, nationality and travel movements, and any other relevant information pertaining to the person’s identification or the person’s movements while in Jamaica.
50.—(1) A carrier of a vessel or aircraft shall, before arrival of the vessel or aircraft in Jamaica or before its departure from Jamaica, as the case may be, submit to the Commissioner in the prescribed form and manner a declaration that includes the following information— Advance arrival and departure information.
(a) (b) (c) the estimated time of the arrival or departure of the vessel or aircraft; the customs controlled area at which the vessel or aircraft will arrive or depart, as the case may be; a list of the cargo for discharge within Jamaica, or for loading in Jamaica, by the vessel or aircraft; (d) a list of the cargo on board the vessel or aircraft, that is not intended for discharge in Jamaica; (e) a list of the cargo on board the vessel or aircraft, that is intended for discharge in Jamaica for subsequent trans- shipment; (f) a list of all passengers and crew on board the vessel or aircraft; 46 (g) (h) a list of all stores on board the vessel or aircraft, including stores in the personal possession of crew members; and any other information prescribed by Rules for the purposes of this section, and a carrier who fails to comply with this subsection commits an offence.
(2) Subject to subsection (3), the information specified in subsection (1) shall be submitted within the time prescribed by Rules.
(3) The Rules shall exempt a carrier from the requirement to submit the information in the time required by subsection (2) if— (a) the distance from Jamaica to the port of departure of the means of transport concerned does not permit the carrier to provide the information within the time specified in subsection (2); or (b) due to any other circumstances outside of the control of the carrier, the carrier is unable to provide the information within the time specified in subsection (2), and those Rules shall require the carrier to comply with such alternative arrangements as the Commissioner shall establish for the provision of the information in the particular case.
(4) If the information required under subsection (1) or (3) is submitted by electronic means, the Commissioner shall ensure that a receipt is generated and transmitted by electronic means to the person who sent the information.
(5) In the case of goods that are shipped in bulk, the information required under subsection (1) shall, unless otherwise permitted by the Commissioner, be provided before bulk is broken and shall specify separately all goods that— (a) are in transit; (b) are the subject of trans-shipment; or (c) do not fall within paragraph (a) or (b).
47 (6) Where information required under this section is not submitted as required, the Commissioner may withhold permission to depart from Jamaica until the date— (a) when the information is submitted to the Commissioner; and (b) when the applicable penalty for non-compliance with the requirement to provide the information is paid.
51.—(1) The operator of a customs controlled port or other customs controlled area at which a vessel or aircraft arrives or departs, as the case may be, shall report to the Commissioner the fact of the arrival into, and the fact of the departure from, Jamaica of the vessel or aircraft, and an operator who contravenes this subsection commits an offence.

Report of arrival and departure.

(2) A report of arrival or departure under subsection (1) shall be submitted within such time as is specified by Rules.
52.—(1) If on receipt of a declaration submitted under section 50(1), the Commissioner is of the view that the cargo contains any goods referred to in subsection (2), the Commissioner shall, by notice to the reporting carrier or that carrier’s agent, warn the carrier— No-loading notice.
(a) not to load those goods on board the vessel or aircraft or transport the goods to Jamaica; (b) (c) that, should the goods be loaded or transported contrary to the warning, the goods will be detained on arrival in Jamaica and dealt with in accordance with the applicable provisions of the customs laws; and that any expense incurred by the Commissioner in dealing with those goods shall be paid by the carrier or the carrier’s agent.
(2) The goods referred to are— (a) prohibited goods; (b) restricted goods in respect of which the enactment regulating the import of those goods has not been complied with; 48 (c) any other kind or category of goods as is prescribed.

Out-turn reports.
53.—(1) An out-turn report required to be submitted under subsection (2) or (3) shall specify in relation to the goods concerned— (a) the list of cargo loaded or unloaded that exceeds or is less than the cargo listed in the advance declaration submitted under section 50, including the number of goods which are less or greater in number than the number stated in the advance declaration; or (b) that the goods are fully accounted for as set out in the advance declaration submitted under section 50, as is appropriate to the case.
(2) The following persons shall submit an out-turn report to the Commissioner, in respect of cargo loaded into a vessel or unloaded from a vessel— (a) (b) in the case of containerized cargo, the operator of the container terminal; and in the case of break bulk cargo, bulk cargo and containerized cargo, the operator of the wharf, where the cargo is, as the case may be, loaded or unloaded.
(3) Where cargo is loaded or unloaded from an aircraft, the operator of the customs controlled area where the cargo is loaded or unloaded, as the case may be, shall submit an out-turn report to the Commissioner.
(4) A person required to submit an out-turn report under this section shall submit the report within such time as shall be specified by Rules, being a time no later than forty-eight hours after the cargo is loaded or unloaded, as the case may be, from the vessel or aircraft, and if the person fails to do so the person commits an offence.

(5) An out-turn report shall show separately any cargo for which no transport document has been received.
49 54.—(1) The following information in respect of consolidated cargo arriving in or departing from Jamaica shall be reported to the Commissioner by the cargo aggregator— Information from cargo aggregator.
(a) (b) (c) the estimated time of arrival or departure, as the case may be; the customs controlled area where the cargo will arrive in, or depart from, Jamaica (as the case may be); a list of the cargo that is to be off-loaded in Jamaica, or (as the case may be) that is to be loaded in Jamaica; (d) a list of the cargo that is intended for discharge in Jamaica for subsequent trans-shipment; and (e) any other information prescribed by Rules.
(2) The information referred to in subsection (1) shall be reported to the Commissioner within such time as shall be specified by Rules.

(3) Where there is a discrepancy between the quantity of goods specified in a report under this section and the cargo actually off-loaded in Jamaica, or loaded for export, as the case may be, the cargo aggregator shall, within such time as shall be specified by Rules, report the discrepancy to the Commissioner, and a cargo aggregator who fails to do so commits an offence.
55.

Information in accordance with section 54 need not contain any details already submitted in— (a) the declaration under section 50 in respect of that cargo; or (b) any separate notification already given to the Commissioner.

Declaration and notice where advance report is made.

56.

Rules may provide for the submission of such additional reports as the Commissioner considers necessary for the effective customs control of cargo imported into or intended to be exported from Jamaica.
Other reports in respect of cargo.

57.—(1) A declaration, notice, report or other document, required to be submitted to the Commissioner under this Part shall be— (a) submitted in the form and manner prescribed by Rules; and Form and manner of submission of, or obtaining, documents.

50 (b) be accompanied by such supporting documents as may be required under this Act or any other applicable law, and may be amended, within such period as shall be specified by Rules, by the person who made the submission.
(2) Where any time is specified under this Part for the submission of any document, the Commissioner may, in accordance with Rules extend the time allowed for the submission of the document.

(3) Where any document required to be submitted to the Commissioner under this Part may be obtained, or confirmed, by the Commissioner from another competent authority using electronic means, the Commissioner may waive the requirement under this Part for the submission of the information.
(4) In subsection (3) “competent authority” means an authority, in Jamaica or another jurisdiction, which exercises functions— (a) (b) analogous to those of the Commissioner; or relevant to the information concerned.

Disclosure of information in advance declaration.

58.
58.

The Commissioner may, in accordance with Rules, disclose to the operator of a customs controlled area, any information contained in an advance declaration, for the purpose of enabling the operator to make such reports as are required under the customs laws.

PART IV—Clearance and Release of Goods Sub-Part A — Temporary Storage Temporary storage.
59.—(1) Imported goods shall be placed in temporary storage, in accordance with this sub-Part, from the time of their arrival in Jamaica until released for a customs procedure.

(2) Goods required by this section to be placed in temporary storage may only be deposited at some place, other than a place designated under section 30(1)(d), with the approval of the Commissioner.

Temporary storage declaration.


60.—(1) An advance arrival declaration under section 50, or a report under section 54, submitted in respect of cargo shall be treated as a temporary storage declaration for the purposes of this section.

51 (2) The provisions of section 12(3) and (4) shall apply to a temporary storage declaration under this section as if the temporary storage declaration were a goods declaration submitted under that section.
61.—(1) Without prejudice to any rights that a declarant may have under this Act to take samples, goods placed in temporary storage shall be subject only to such forms of handling as are designed to ensure the preservation of the goods in an unaltered state without modifying their appearance or technical characteristics.

Handling etc.,of goods in temporary storage.


(2) Notwithstanding subsection (1), the Commissioner shall permit such handling of the goods as the Commissioner is satisfied is necessary for securing their removal from temporary storage for further transport.
(3) The operator of the temporary storage facility where goods are stored under this Act is responsible for ensuring that the goods are not removed from temporary storage except in accordance with this Act, and for fulfilling all other obligations applicable to the temporary storage of goods at that place.
(4) Where, for any reason, goods cannot be kept in temporary storage as required under this Act, the Commissioner may without delay exercise any applicable power that the Commissioner may have to deal with the goods (such as destruction, sale or confiscation).

62.—(1) A person other than the Commissioner shall not operate a temporary storage facility for the purposes of this Act unless authorised to do so by the Commissioner.
(2) The Commissioner may allow the storage of goods released for a customs procedure, in a temporary storage facility, without the goods being regarded as goods in temporary storage, if the Commissioner is satisfied that— (a) an economic need exists which justifies such storage; and (b) customs supervision will not be adversely affected.

Authorisation for operation of temporary storage facility.
63.—(1) Except as provided in subsection (2), goods placed in temporary storage shall be cleared for a customs procedure, or re- exported, within thirty days after their arrival in Jamaica.

Duration of temporary storage.

52 (2) Trans-shipped goods placed in temporary storage shall be cleared for a customs procedure, or re-exported, within ninety days after their arrival in Jamaica.
(3) Where goods are not cleared as required by subsection (1) or (2), the goods shall be dealt with in accordance with the provisions of this Act applicable to goods at a Government warehouse.

Sub-Part B — Standard Clearance Processes and Requirements Goods declarations.

64.—(1) A goods declaration shall be submitted for a customs procedure within the time required by this Act, along with such supporting documents as the Commissioner may reasonably require.
(2) A goods declaration may be either— (a) a standard goods declaration; (b) a provisional goods declaration; (c) a supplementary goods declaration; (d) a simplified goods declaration; or Persons who may submit goods declarations.

(e) such other type of declaration as may be prescribed, in accordance with the provisions of this Act and the Regulations.
65.—(1) A goods declaration may be submitted by any person who is resident in Jamaica and is able to— (a) cause the goods to be presented to the Commissioner; (b) provide all the information required to clear the goods for or a customs procedure; and (c) ensure compliance with the customs laws for the customs procedure.
(2) A person may submit a goods declaration notwithstanding being resident outside Jamaica, in any case where— (a) (b) the goods declaration is required under section 43(4) (goods declaration by a person arriving in or departing Jamaica); the goods declaration is for transit or trans-shipment, or the temporary admission of the goods; 53 (c) the Commissioner considers the submission to be justified in the circumstances; or(d) Rules provide for the exemption of the residence requirement in that case.

66.
66.

The Regulations may prescribe any class or category of goods to which simplified procedures for clearance and release may apply, and the procedure to be followed for the clearance and release of those goods.

Clearance of imported goods.

Failure to submit declaration.

67.—(1) Where— (a) in respect of any goods a goods declaration is not submitted within the time required under this Act; or (b) goods are diverted, the goods may be dealt with in the manner set out in subsection (2).
(2) Goods to which subsection (1) refers may— (a) be dealt with in accordance with the provisions of this Act applicable to goods in a Government warehouse; or (b) be treated as if they were cleared for home use, in accordance with section 87(2).

68.—(1) A goods declaration in relation to imported goods may be submitted to the Commissioner before the arrival of the goods in Jamaica, in accordance with such terms and conditions as may be specified by Rules.
Submission of goods declaration before arrival of goods.

(2) The Commissioner— (a) may register, verify, assess and process a declaration submitted under subsection (1) notwithstanding that the goods have not arrived in Jamaica; and (b) may, in accordance with Rules, release the goods before they have arrived in Jamaica.

(3) A release under subsection (2) shall be subject to such customs control as may be applicable on the arrival of the goods in Jamaica.
69.—(1) Before goods are delivered to the customs controlled area from which the goods will be exported, a goods declaration in respect of the goods shall be registered within the time specified by Rules.

Clearance of goods destined for export.

Failure to clear goods for export.

Amendment of goods declaration.

54 (2) No goods shall be exported from Jamaica unless those goods are cleared and released for an export procedure.
(3) The Regulations may prescribe any class or category of goods that are exempt from the provisions of subsection (1), and the procedure to be followed for the clearance and release of those goods.
70.—(1) Where goods are delivered to a customs controlled area for export, without any goods declaration having been registered for the export of the goods, the operator of the customs controlled area shall refuse to take delivery of the goods unless permission to take delivery is given by the Commissioner in accordance with section 142(3).
(2) If the Commissioner is satisfied that goods have been exported without any goods declaration having been registered to clear the goods for export, the Commissioner may require the exporter to submit, for registration, a goods declaration in respect of the goods.

(3) Subsection (2) shall apply without prejudice to any penalty or action which may be applicable in respect of the failure to submit the goods declaration.
(4) Goods found at any customs control area, in respect of which no goods declaration is registered, and which cannot otherwise be accounted for, shall be dealt with in accordance with the provisions of this Act applicable to goods in a Government warehouse.
71.—(1) If a declarant becomes aware— (a) whether before or after the release of the goods in relation to which the goods declaration was made; and (b) within three years after the date of registration of the goods declaration,of any incorrect or incomplete information in the declaration, the declarant shall promptly notify the Commissioner thereof.
(2) Where a notification is made under subsection (1), the declarant shall in any case where the goods are still in existence— (a) (b) apply to the Commissioner, in the form and manner prescribed by Rules, to amend the declaration; and include with the application the correct and complete information.
55 (3) Subject to subsection (4) a declarant shall be entitled, on approval of an application to do so, to amend any of the particulars furnished in the goods declaration, at any time after the declaration is registered.
(4) Subsection (3) shall not apply— (a) to any amendment that would render the goods declaration applicable to goods other than those to which it originally applied; or (b) where the application to amend is made after the Commissioner has notified the declarant that— (i) the Commissioner intends to examine the goods; or (ii) particulars of the goods declaration are incorrect.

72.—(1) A declarant may request, in the form and manner prescribed, the withdrawal of the goods declaration in respect of the goods.
Withdrawal of goods declaration.

(2) Upon a request made under subsection (1), the Commissioner shall, subject to subsection (3), authorise the withdrawal of the goods declaration if the Commissioner is satisfied that— (a) the goods are immediately to be placed under another customs procedure; or (b) as a result of special circumstances, the placing of the goods under the customs procedure in respect of which they were declared is no longer justified.
(3) A withdrawal shall not be authorised under subsection (2)— (a) until after the goods have been examined, in any case where the Commissioner has notified the declarant that the Commissioner intends to examine the goods; or (b) after the release of the goods, unless otherwise provided by Rules.

73.

With the approval of the Commissioner, at any time before the release of goods declared for a particular customs procedure, those goods may be declared for another customs procedure.
Clearance and release of goods under customs procedures.

56 Proof of declaration, etc.

74.—(1) The Commissioner shall issue to a person who submits a goods declaration under this Act an acknowledgement of receipt therefor, in such form as may be prescribed.

(2) The onus of proving that a goods declaration has been submitted to the Commissioner in accordance with this Act shall lie on the person required to submit the declaration.
(3) A declarant in respect of goods under a customs procedure shall, upon request by the Commissioner, provide proof that the goods have been dealt with in accordance with that customs procedure.

Release of goods.

75.—(1) No goods shall be released without the goods having been cleared for a customs procedure, unless otherwise provided by this Act.
(2) The Commissioner may refuse the release of goods for a customs procedure if such refusal is necessary for— (a) (b) effectively implementing this Act; or the protection of public health, the environment, national security or public safety and the agency of Government responsible for the subject matter concerned so requests.
(3) The release of goods in accordance with this section may be made subject to conditions, which may include conditions for ensuring that this Act and any other applicable laws are complied with.

76.

The Commissioner may withhold the release of goods for a customs procedure until— Withholding release of goods.
(a) (b) (c) all pre-conditions, imposed under any law, for the release of the goods have been met; the applicable duties, taxes, and charges under this Act have been paid; and any security required in respect of the goods has been provided to the Commissioner in accordance with Part XII.

Release notification.

77.
77.

Goods shall be released by the Commissioner for a customs procedure by means of a notification, in a form and manner determined by Rules, issued to— (a) the declarant; 57 (b) (c) the operator of the customs controlled area at which the goods are located immediately prior to their release; and any other person, as the Commissioner considers appropriate for the exercise of any function under this Act or any other customs law, and in this Act the term “release notification” shall be construed accordingly.
78.—(1) The operator of a customs controlled area commits an offence if that operator delivers goods to any person otherwise than on the authority of a release notification.

Delivery of released goods.

(2) A person who accepts delivery of any goods from the operator of a customs controlled area otherwise than on the authority of a release notification commits an offence.
(3) If the operator of a customs controlled area delivers goods otherwise than on the authority of a release notification— (a) the person to whom they were delivered shall return the goods to the operator or deliver the goods to such other place as the Commissioner may determine; and (b) where the goods are not accounted for, the Commissioner may hold the operator liable for any duty and tax payable on the goods.
(4) Goods released under section 75 for a customs procedure shall, within the period applicable to those goods by provisions made under this Act regulating that procedure, be removed from the place where the goods were released.

79.
79.

The operator of a customs controlled area who is in control of goods released under the authority of a release notification shall promptly notify the Commissioner, by such electronic or other means as may be prescribed by Rules, of the delivery of the goods to the person entitled to take delivery of the goods under the release notification, and an operator who contravenes this section commits an offence.

Confirmation of release notification and delivery of goods.
58 Cancellation, amendment o r substitution of release notification.

Effect of release of goods for customs procedure.

80.

The Commissioner may, in such circumstances, and in accordance with such procedures as shall be prescribed, cancel, amend or substitute a release notification.

81.

Goods released for a customs procedure may not be dealt with otherwise than in accordance with the provisions of this Act and all other customs laws.

Samples.
Samples.

82.—(1) An officer may take samples of any goods under customs control— (a) in order to establish or verify— (i) (ii) (iii) the nature or characteristics of the goods; the quality or contents of the goods; the tariff classification, customs value, or origin of the goods; or (iv) any other fact in relation to the goods as may be prescribed by Rules; (b) for use as evidence in court or other legal proceedings; or (c) for any other purpose as may be prescribed by Rules.
(2) While goods are subject to customs control, the declarant or any person who may submit a goods declaration in respect of the goods may, with the approval of the Commissioner— (a) take samples of the goods; or (b) perform any other action in relation to the goods as may be permitted by Rules.
(3) An officer— (a) may require the declarant or, if there is no declarant, the importer or exporter (as the case may be) to supply, for any of the purposes specified in any of the provisions of subsection 59 (1)(a) to (c), any samples, illustrations, drawings, plans or other documents relating to the goods, and that person shall comply with the request free of charge; (b) shall, unless to do so would prejudice the investigation of any crime, give at least twenty-four hours’ prior written notice to the person referred to in paragraph (a)— (i) of the date and time when, and the place where, samples are to be taken under subsection (1); and (ii) directing the person to attend therefor, and if the person fails to attend as directed in the notice, the officer may nevertheless proceed to take the samples.
(4) Samples taken of imported goods under subsection (2) before the goods are cleared and released for a customs procedure shall— (a) if the goods are subsequently cleared for a customs procedure, be treated as included in the quantity cleared for the customs procedure; and (b) be treated as cleared for home use, if the goods are not subsequently cleared for another customs procedure.

(5) The Government shall not be liable to pay compensation in respect of any sample taken under this section.

83.
83.

The Commissioner may at any time cause an account to be taken of any goods under customs control.

84.

No action shall lie against the Government or any of its officers for any loss or damage sustained by goods while the goods are in a customs controlled area, or in respect of any wrong or improper delivery of goods from a customs controlled area, except if the loss or damage occurs as the direct result of a wilful act, or any negligence, of any agent of the Government.

Taking of accounts.
Taking of accounts.

Exclusion of liability.

60 Duration of customs procedure.

PART V—Customs Procedures Sub-Part A—Goods under a customs procedure 85.

A customs procedure in relation to goods— (a) begins when the goods are released for that procedure in accordance with this Act; and (b) is completed when all the requirements of that procedure have been complied with.

Transfer of rights and obligations in respect of goods under a customs procedure.
86.—(1) The rights and obligations in respect of goods that are under a customs procedure may be transferred, in whole or in part, to another person with the prior approval of the Commissioner.

(2) The Commissioner shall give approval under subsection (1) if satisfied as to the transferee’s ability to comply in terms of subsection (3).
(3) The person to whom a transfer of any rights and obligations in respect of goods that are under a customs procedure is made shall comply with— (a) (b) the requirements and conditions applicable to the goods under that procedure; and the conditions (if any) imposed by the Commissioner in respect of the transfer, and if the person fails to do so, the person commits an offence.
(4) Subsection (3) does not affect the liability of the transferor for any duty, tax, charges, penalties or other liability owed to the Commissioner in respect of the goods up to the time of the transfer.

87.—(1) Imported goods may be treated as if the goods are declared for home use if— (a) (b) the goods are dealt with in contravention of any customs law; or the goods are damaged, destroyed or unaccounted for, while under that procedure, and the damage, destruction, or failure Deemed clearance.
Procedure for transportation o f goods not in free circulation.

61 to account, as the case may be, is not attributable to a cause prescribed by regulations.
(2) Upon goods being treated as declared for home use by virtue of the operation of the provisions of this Act, the duty and tax payable in respect of those goods may be recovered from the declarant or, if there is no declarant, the importer, in addition to any penalty or sanction, or any other action that may be taken, under this Act or any other customs law.
Sub-Part B—Transportation of Goods 88.—(1) Goods not in free circulation may be transported in or through Jamaica only in accordance with this Act, and a person who transports goods in contravention of this subsection commits an offence.
(2) Where necessary and without prejudice to any other power exercisable by the Commissioner, the Commissioner may take any steps, or issue any directions, to guard against any unauthorised interference when goods not in free circulation are transported, including— (a) (b) (c) (d) affixing any marks or seals to the vehicle or container in which the goods are to be transported; stipulating the specific place to which the goods shall be delivered; requiring the provision of security in keeping with the provisions of this Act; requiring that the goods be transported under the supervision of a customs escort, in any case where the Commissioner determines that such an escort is necessary for the enforcement of the provisions of this Act, and a person who fails to comply with any such direction commits an offence.
(3) The Rules may prescribe the form of, and circumstances in which, a report in respect of any goods transported under subsection (1) may be required.

Accidents and other unforeseen events.

Transfer of goods between means of transport.


62 89.—(1) The carrier or other person transporting goods not in free circulation shall make a report to the Commissioner in the form and manner, and within the time, prescribed by Rules, in respect of the occurrence of any breakdown, accident or other unforeseen event in the course of transporting the goods, which compromises the integrity of the goods, and a carrier or other person (as the case may be) who fails to do so commits an offence.
(2) For the purposes of this section, Rules shall prescribe the circumstances that are deemed to constitute events which compromise the integrity of goods.

90.—(1) Goods may be transferred from a foreign-going vessel or foreign-going aircraft to another means of transport, whether a vessel, aircraft or otherwise— (a) in accordance with a customs procedure that allows such transfer; or (b) as permitted by the Commissioner in accordance with Rules.
(2) Once the transport of goods that are not in free circulation has commenced, the goods may be transferred from the means of transport in which the goods are transported to another means of transport only— (a) in accordance with this Act and the terms and conditions governing the transportation; or (b) with the permission of the Commissioner.

(3) A person who transfers goods other than in accordance with this section commits an offence.

Sub-Part C—Transit Procedure National transit.


91.—(1) In respect of goods under customs control, the transport of those goods from one customs controlled area to another customs controlled area (hereinafter referred to as national transit) shall be conducted in accordance with the provisions of this Act, the Regulations, Rules and any other applicable customs laws, concerning the transport and sealing of goods under customs control.
63 (2) The Commissioner may require that security be given, in accordance with the provisions of Part XII, for any goods undergoing national transit.

92.

Where goods are imported into Jamaica for the purpose of transport through Jamaica to a customs controlled port or other customs controlled area for export, the goods (in this Act referred to as “transit to export goods”) shall be dealt with in accordance with the procedure for transit to export set out in this Act.

Transit to export.
Transit to export.

93.—(1) The transportation of goods for the purpose of national transit or transit to export shall not commence until the goods are released for that procedure, and a person who transports goods in contravention of this subsection commits an offence.

Transportation of goods.

(2) The transportation of goods under customs control shall commence, and end, at a customs office or such other place as may be permitted or directed by the Commissioner.
(3) A person shall not, without the prior written permission of the Commissioner, redirect goods from any place specified in the goods declaration to be the place at which the transportation of goods commences or ends.

(4) The transportation of goods under customs control shall be carried out in accordance with such terms and conditions as the Commissioner may specify in accordance with Rules.
(5) Where the transportation of goods under customs control ends— (a) at a customs controlled area that is not a customs office, the operator of the customs controlled area shall immediately notify the Commissioner in the event of any failure of the goods (or any portion of the goods) to arrive at the area; (b) at a customs office, the proper officer shall acknowledge delivery of the goods.
(6) The transportation of goods under customs control is completed when the goods are acknowledged as delivered at the delivery 64 point indicated in the transit declaration, and upon such completion the carrier in respect of the means of transport, or the declarant, concerned shall, if required by the Commissioner— (a) submit to the Commissioner proof, in such form and manner, and within such time as may be prescribed by Rules, that the transit procedure has been completed; and (b) comply with such other requirements as may be prescribed by Rules for the purposes of this subsection.
(7) The responsibility for ensuring that the transportation of goods under customs control is carried out and completed in accordance with this Act shall rest with the declarant.

(8) A person who transports or redirects goods in contravention of this section or who fails to comply with subsection (5) or (6) commits an offence.

94.
94.

For the purposes of this section and sections 93 and 95, with the approval of the Commissioner, a transport document issued in respect of goods may be submitted to the Commissioner as the goods declaration in respect of those goods, for the purpose of clearance for the relevant procedure, if the transport document contains the information required under this Act to be contained in a goods declaration in respect of those goods.
Sub-Part D—Trans-shipment Procedure 95.—(1) Goods shall not be transferred for trans-shipment unless the goods are released for trans-shipment.

(2) If imported goods are not trans-shipped within ninety days after their arrival in Jamaica, or such longer period as may be prescribed in the Regulations, those goods shall be dealt with in accordance with the provisions of sub-Part F (goods at a Government warehouse).
(3) The Commissioner may— (a) take any steps or issue any directions necessary to identify goods that are subject to trans-shipment procedures and to Use of transport document as goods declaration.

Clearance of goods for trans- shipment.

65 guard against any unauthorised interference with the goods while in Jamaica or during the trans-shipment of the goods out of Jamaica; and (b) prescribe conditions or specifications to be observed with respect thereto.
(4) A person who transfers goods in contravention of subsection (1) or fails to comply with a direction, condition, or specification, imposed under subsection (3) commits an offence.
96.—(1) Where goods at a customs controlled area are to be loaded on board a vessel or aircraft that will transport the goods out of Jamaica pursuant to a trans-shipment procedure, the following persons shall immediately notify the Commissioner if goods are removed from a customs controlled area for a purpose other than the loading of the goods on board a vessel or aircraft— Responsibilities for ensuring compliance with trans- shipment requirements.
(a) the declarant concerned; (b) the operator of the customs controlled area.

(2) The report submitted in respect of goods by the operator of the customs controlled area pursuant to section 53 shall, in respect of goods under a trans-shipment procedure— (a) declare that the goods to which it relates are trans-shipment goods; and (b) reflect all the information prescribed by Rules to be included in a report in relation to such goods.
Sub-Part E—Warehousing Procedure 97.—(1) The Minister may, by notice published in the Gazette, declare what type of goods shall not be warehoused under this sub- Part.

Warehousing.

(2) Subject to subsection (1), goods may be warehoused in accordance with this sub-Part and in accordance with such regulations as may be prescribed.

Payment of duty and tax o n revocation of approval of warehouse.
66 (3) For the purposes of this sub-Part, references to a warehouse keeper include the owner or occupier of a customs controlled area.
(4) Where any goods released into the custody of any person for the purpose of being warehoused— (a) are not duly warehoused; or (b) which, after being deposited in a customs controlled area or duly warehoused, are, at the instance of any person— (i) (ii) removed; or transferred from one package to another, without the permission of the proper officer, that person commits an offence.
98.—(1) Where the Commissioner revokes authorisation for a place to be used as a customs private bonded warehouse or customs public bonded warehouse— (a) the Commissioner shall cause a notice in writing of the revocation to be given to the warehouse keeper; and (b) as from the date of such notice of revocation, the duty and tax on all goods warehoused therein becomes due and payable, unless within such time as is specified in the notice the goods are exported or are removed to another warehouse.
(2) A notice in writing of a revocation referred to in subsection (1), addressed to the warehouse keeper and— (a) affixed to a conspicuous place at the warehouse; and (b) published, in a daily newspaper in circulation throughout Jamaica, or by such other means as would reasonably cause the notice to come to the attention of the public, shall be deemed to be notice thereof to all persons interested in the goods.

Goods to be warehoused in import packaging.


67 (3) Goods on which duty and tax is due and payable under subsection (1) and which have not been exported or removed pursuant to that subsection may be taken to a Government warehouse by an officer and may be sold or otherwise dealt with, and the proceeds applied, as if they were goods which might be sold or otherwise dealt with under section 115.
99.—(1) Goods shall not be warehoused other than in the packages in which they are imported, except as provided in subsection (2).

(2) Goods that are permitted to be unloaded on the quay or bulked, sorted, lotted, packed or repacked in a warehouse, may be deposited in a warehouse in the packages in which they are contained at the time when an account is taken of them, on the completion of the taking of account.
(3) After goods are warehoused in a customs private bonded warehouse or customs public bonded warehouse, the following actions may be taken only with the permission of the Commissioner— (a) any alteration to the goods or the packaging of the goods; or (b) any alteration to any mark or number appearing on the packaging of the goods.

(4) A warehouse keeper who contravenes or permits a contravention of this section, and any other person who contravenes this section, commits an offence.
100.—(1) The Commissioner may direct— Stowage of goods.

(a) (b) (c) the manner in which goods are to be deposited in a warehouse; the part of the warehouse or customs controlled area in which the goods are to be deposited; and the manner in which access may be had to the goods, being reasonable access in all the circumstances.
68 (2) Where a direction of the Commissioner under subsection (1) is not complied with— (a) the Commissioner shall send to the warehouse keeper a written notice requiring the warehouse keeper to comply with the directions within a period of seven days (excluding Saturdays, Sundays and public general holidays) from the date of the notice; and (b) a warehouse keeper, who fails to comply in accordance with a notice issued to that person, within the period specified in the notice, commits an offence.
Transfer between warehouses.

101.—(1) The transfer of goods between warehouses shall be conducted only in accordance with the Regulations.

(2) Notwithstanding subsection (1), the Commissioner may remove goods from one Government warehouse to another Government warehouse, in any manner that the Commissioner considers reasonable.
(3) Where goods are transferred pursuant to this section— (a) the person who caused the goods to be transferred shall give security in accordance with Part XII; and (b) a record of all goods transferred to and from the warehouse shall be kept by the warehouse keeper, and shall be furnished to the proper officer upon request.
(4) A security under subsection (3) shall not be discharged unless— (a) (b) (c) the full duty and tax has been paid on the goods; the goods have been accounted for to the satisfaction of the Commissioner; or the full duty and tax on such portion of the goods as is unaccounted for has been paid.

(5) Upon arrival of the goods at the warehouse to which they are transferred, they shall be warehoused in accordance with the customs laws.
69 (6) Notwithstanding subsection (5), on arrival of goods at the warehouse to which they have been transferred, the declarant may without actually warehousing the goods, clear the goods for home use or another customs procedure after the goods are accounted for in accordance with this Act.

102.—(1) The Commissioner may permit warehoused goods to be Stores.

removed and delivered as stores to— (a) a foreign-going vessel; or (b) a foreign-going aircraft, in accordance with sub-Part I of this Part.
(2) Where goods removed for delivery for a purpose specified in subsection (1)— (a) are not duly placed on board the foreign-going vessel or foreign-going aircraft concerned; (b) are dealt with in contravention of a customs law; or (c) are not otherwise accounted for to the satisfaction of the Commissioner, without prejudice to any penalty that may be applicable, the duty and tax in respect of the goods shall be payable by the person to whom the permission was granted under subsection (1).

103.
103.

The duty and tax to be paid when warehoused goods are declared for home use shall not be less than the amount payable on those goods according to the value or quantity thereof (as the case may require) at the time the goods declaration for the warehousing of the goods was registered.

Duty and tax to be paid according to original account.

104.
104.

Where imported goods are cleared for the warehousing procedure, the warehouse keeper of the warehouse at which the goods are deposited shall— Records and accounts.

(a) take account of the goods, notwithstanding that the goods may have been taken account of on arrival at the quay or elsewhere; and Re- warehousing in customs bonded warehouse.

70 (b) keep such records in relation to the goods, and provide such reports and other information thereon, as the Commissioner may require.
105.—(1) This section applies only to goods warehoused in a customs private bonded warehouse or customs public bonded warehouse.

(2) Unless re-warehoused in accordance with this section, warehoused goods shall, within one year after the date of release of the goods for warehousing, be cleared for another customs procedure.

(3) Goods that are not re-warehoused or cleared, as described in subsection (2), shall be dealt with in accordance with subsection (9).
(4) The warehouse keeper in respect of goods that are not cleared within the time specified in subsection (2) shall effect the re-warehousing of the goods by taking a new account of the goods and paying the duty and tax found to be payable in respect of any unaccounted for deficiency between the quantity originally warehoused and the quantity found to exist on the taking of the new account, together with the necessary expenses and charges incurred in respect of the taking of account and re-warehousing, but less any allowances permitted under the customs laws.
(5) The re-warehousing of goods under this section shall— (a) be done only with the prior approval of the Commissioner; and (b) not exceed a period of two years from the date of release of the goods for warehousing.

(6) Notwithstanding subsection (4), the warehouse keeper may, with the prior approval of the Commissioner, dispense with the taking of a new account for the purpose of re-warehousing.
(7) The Commissioner shall grant approval under subsection (6) if the Commissioner determines that the taking of a new account is not necessary because the Commissioner is satisfied that the goods are in the warehouse.

71 (8) Goods shall not be eligible to be re-warehoused under this section unless the proper officer certifies that the goods are in suitable condition to be re-warehoused.
(9) Where goods— (a) required to be warehoused under subsection (4) are not re-warehoused; (b) are not eligible to be re-warehoused and are not cleared under subsection (2); or (c) are re-warehoused and the time specified under subsection (5) has expired without the goods being cleared for another customs procedure,the goods shall be disposed of pursuant to section 115.
(10) The proceeds of sale (if any) pursuant to a power of disposal under subsection (9) shall be applied in the manner specified in section 122 (application of proceeds of sale).
106.—(1) Notwithstanding anything to the contrary in this Act, and subject to the provisions of the Excise Duty Act, the Commissioner may, subject to such conditions as the Commissioner thinks fit to impose either generally or in any particular case, permit goods to be warehoused at a customs private bonded warehouse, or customs public bonded warehouse, for the purpose of being processed, for example by manufacture, repair, sorting, packing, consolidating, or de-consolidating.
(2) Permission granted under subsection (1) may be in respect of goods— (a) that are not liable to import duty and tax, or to excise duty and tax; (b) on which import duty and tax is payable or has been paid; or (c) on which excise duty and tax is payable or has been paid, in such quantities as the Commissioner may specify.

(3) Goods processed under subsection (1) shall be subject to the provisions of the customs laws applicable to warehoused goods.

Warehousing for processing or manufacture.


72 (4) Nothing in this section shall be construed as permitting inward processing or outward processing to be carried out other than as permitted under sub-Part L. Sub-Part F—Government Warehouses Operation of Government warehouse.

107.
107.

A place that is designated under section 30(1) (f) to be a Government warehouse shall be operated by the Commissioner, or by another person with the written approval of the Commissioner and subject to such terms and conditions as the Commissioner shall, in accordance with Rules, specify in the approval.

Removal of goods to Government warehouse.
108.—(1) The Commissioner may deposit goods, or cause goods to be deposited, in a Government warehouse, at the expense of the declarant or, if there is no declarant, the importer or exporter (as the case may be)— (a) (b) if the goods are imported goods required to be cleared in accordance with this Act and the goods have not been cleared within the time specified under this Act; if goods are required, under any customs law, to be exported and the goods have not been exported within the time specified in the applicable law; or (c) if those goods— (i) (ii) (iii) are subject to a lien under this Act; are detained, seized or confiscated, by the Commissioner, under this Act or any other law; or for any other reason are required to be secured, by the Commissioner, pursuant to this Act or any other law.
(2) The Commissioner may, for the purposes of subsection (1), determine the Government warehouse to which the goods shall be deposited.

73 (3) A person who, without the authorisation of the Commissioner, redirects goods to which subsection (1) applies to a place other than a Government warehouse commits an offence.
(4) If goods referred to in subsection (1) are of a kind not permitted by law to be deposited in a Government warehouse, the Commissioner shall deal with the goods under section 119 (urgent sales).
109.—(1) Where— (a) goods are required under any of the customs laws to be deposited in a Government warehouse; and (b) for any reason, the Commissioner determines that it is undesirable or inconvenient to deposit the goods in a Government warehouse, the Commissioner may direct that the goods be deposited at some other place, and from the date of such deposit the goods shall be deemed to be deposited in a Government warehouse.
(2) The declarant in respect of goods deposited in a place other than a Government warehouse pursuant to subsection (1) or, if no goods declaration was registered, the importer or exporter (as the case may be), shall pay to the Commissioner such charges as the Commissioner considers reasonable to recover as the expenses for securing the goods and guarding against any contravention of the customs laws in relation to the goods.
110.—(1) Subject to subsection (2), the Commissioner— (a) may do all acts which the Commissioner considers reasonably necessary for the proper custody and preservation of goods warehoused at a Government warehouse or deposited at a customs controlled area occupied or used by the Commissioner; and (b) shall have a lien on goods in respect of which action is taken by the Commissioner under paragraph (a).
(2) The Commissioner shall not act under subsection (1) unless notice has been given to the declarant or, if there is no declarant, Goods deemed deposited in Government warehouse.

Power to act to secure or preserve goods.


74 the importer or exporter (as the case may be), that a specified action is required to be taken by the declarant, importer or exporter (as the case may be) in respect of the goods, and twenty-four hours have elapsed after the giving of the notice, without the specified action being taken.
(3) Where subsection (2) applies, and the Commissioner acts under subsection (1), the declarant or, if there is no declarant, the importer or exporter (as the case may be), shall be liable to pay to the Commissioner such amount, in such time and in such manner as the Commissioner may specify by notice in writing, being the reasonable expenses incurred by the Commissioner in taking the action concerned.
(4) Where the amount specified in a notice under subsection (3) is not paid to the Commissioner in accordance with the notice, the goods concerned may be sold or otherwise dealt with, and the proceeds applied as if the goods were goods that might be sold or otherwise dealt with pursuant to section 115.
(5) The Commissioner may act under subsection (1) before giving the notice under subsection (2), or before the time specified under subsection (2) has elapsed, if the Commissioner is satisfied that immediate action is necessary such that prior notice must be dispensed with.

Charges for goods in a Government warehouse.


111.—(1) The charges applicable in respect of the storage of goods in a Government warehouse shall be prescribed by the Minister by order published in the Gazette, being— (a) the charges payable for rent at a fixed rate; (b) any additional charges in respect of the goods, including where goods require special care or treatment, and such an order may provide for the type of goods that are exempt from the charges referred to in paragraph (a) or (b).
(2) Rent and additional charges under subsection (1) are— (a) payable by the declarant in respect of the goods or, if no goods declaration was registered, the importer or exporter (as the case may be); and 75 (b) payable to the operator of the Government warehouse, or to the Commissioner in the case of a Government warehouse operated by the Commissioner.
(3) If goods are sold under section 118 (sale of listed goods) or 119 (urgent sales), any amount owed under subsection (2) to the operator of a Government warehouse may be recovered from the proceeds of the sale, in accordance with section 122.
(4) Where any rent or charge payable under subsection (1) in respect of warehoused goods is not paid to the Commissioner when due and payable, the Commissioner may direct that the goods be sold in accordance with section 121 (manner of sale) or otherwise dealt with in accordance with section 123 (disposal of goods otherwise than by sale).

(5) The power of sale under subsection (4) is without prejudice to any other power or remedy available at law.
112.—(1) Where goods are required to be stored at, or removed to, a Government warehouse, the Commissioner may direct or authorise the operator of the customs controlled area where the goods are located, or any person in physical control of the goods, to— (a) retain the goods for a specified period at designated premises; or (b) remove the goods to any designated premises.
(2) The provisions of this Act relating to Government warehouses (including sections 84 (exclusion of liability for wrong delivery) and 111(charges for goods in a Government warehouse)) apply to any premises where goods are retained, or to which goods are removed, under subsection (1), as if those premises were a Government warehouse.
(3) Goods retained at, or removed to, any premises under subsection (1) shall for accounting purposes be recorded in the accounting records of such Government warehouse as may be determined by the Commissioner, being a Government warehouse operated by the Commissioner.

Retention of goods at, or removal of goods to, designated premises other than Government warehouses.
76 (4) The Commissioner shall give notice to the occupier of premises where goods are retained, or to which goods are removed, pursuant to subsection (1), that— (a) (b) (c) subsection (2) applies to those premises for as long as the goods remain on those premises; the goods shall be kept secured on those premises in accordance with such laws as apply to goods kept at a Government warehouse; and the goods are for accounting purposes recorded in the accounting records of the Government warehouse specified in the notice.
(5) When goods are delivered to any premises in compliance with a direction issued under subsection (1)(b), the occupier of those premises shall notify the Commissioner of the fact of such delivery, and an occupier who fails to do so commits an offence.
(6) If a person to whom a direction or authorisation under subsection (1)(b) is issued fails to give effect to the direction or authorisa- tion to remove the goods to designated premises specified in the direction or authorisation, the Commissioner may, at the expense of that person, remove the goods to the premises.
(7) A person to whom a direction or authorisation is issued under subsection (1)(b) may recover any expenses incurred by that person under subsection (1) or (6) in respect of removing the goods to the designated premises, from— (a) (b) the declarant or, if there is no declarant, the importer or exporter (as the case may be); or the proceeds of the sale of the goods, in accordance with section 122 (application of proceeds of sale).
(8) A person who, without the permission of the Commissioner, redirects or removes goods from premises designated under subsection (1) commits an offence.

77 113.

The occupier of premises designated under section 112(1), where goods are retained at or removed to, pursuant to a direction or authorisation under that section, shall take all reasonable steps to safeguard the goods against damage, destruction or loss, and if the occupier fails to do so, the occupier commits an offence.
Responsibilities of occupier of premises where goods are kept.

114.—(1) Where any goods that are released for a customs procedure, or that have been sold at public auction pursuant to any customs law, remain in any Government warehouse more than seven days after the date of the release, the Commissioner may impose charges, at such rate as shall be prescribed, for the storage of the goods and may withhold the delivery of the goods until the charges are paid.

Disposal of goods released, sold or reclaimed.


(2) Subsection (1) shall not apply in any case where the Commissioner is satisfied— (a) (b) as to the reason for the goods remaining at the Government warehouse; and that arrangements are made for their removal as soon as is practicable.
115.—(1) Where the Commissioner intends to dispose of goods pursuant to a power of sale or disposal under this Act, the Commissioner shall publish a list of the goods, in a daily newspaper in circulation throughout Jamaica, and may also publish the list using such other means as the Commissioner considers appropriate to bring the proposed sale or disposal to the attention of the public.

Publication of list of goods for disposal.
(2) The list referred to in subsection (1) shall include a statement in terms of subsection (3) and, if readily available to the Commissioner— (a) a description of the goods, including— (i) (ii) the quantity thereof; and the marks and identification numbers on the goods; (b) the name of the carrier who transported the goods; (c) the transport document number of the goods; 78 (d) in the case of imported goods, the date of arrival; (e) (f) (g) the date of intended export, in the case of goods to be exported; the name of the customs broker or the declarant in respect of the goods; and the name of the Government warehouse where the goods are kept or, in the case of goods retained at, or removed to, other premises, the physical address of those premises, and any other information the Commissioner considers relevant for the purposes of this section.
(3) A list published under subsection (1) shall state that the list serves as public notification that the goods on the list may— (a) be sold, or may already have been sold, under section 119 (urgent sales), if that section applies to the goods; (b) be disposed of under section 123, if that section applies to the goods.

Claiming goods in, or accounted for, in a Government warehouse.
116.—(1) A person entitled to clear goods deposited in a Government warehouse may, within such time as may be prescribed by Rules, being a time no later than twenty-one days after the date of publication of a list under section 115 in respect of those goods, claim the goods by— (a) submitting the goods declaration required under this Act in respect of the goods; and (b) complying with such other requirements as are applicable for the release of the goods under the customs laws.
(2) Subsection (1) does not apply in respect of goods that— (a) are, or have been, dealt with under section 119; (b) have been seized or confiscated; or (c) are to be destroyed under any requirement of the customs laws.

79 (3) Goods shall not be released under subsection (1) unless all claims referred to in section 122(1)(a) to (d) in respect of the goods have been paid.
(4) If the Commissioner releases goods claimed under subsection (1), the person claiming the goods shall cause the goods to be removed from the Government warehouse or other premises where the goods are kept, within seven days after the date of release.

117.
117.

The Commissioner shall refuse to deliver any goods claimed or sold from a Government warehouse, for any purpose under this Act, unless proof is given to the officer’s satisfaction, that all applicable rents and charges in respect of the matters referred to in section 122(1)(a) to (d) have been paid.

Proof of payment of charges required for delivery of goods.

118.
118.

The Commissioner may sell goods, specified in a list published under section 115, after the expiration of twenty-one days following the first publication of the list specifying those goods in accordance with section 115— Sale of listed goods.

(a) if the goods were not claimed, released or removed, under section 116 or 125 within the applicable time under those sections; or (b) if the goods are confiscated or abandoned goods.

119.
119.

Notwithstanding sections 116(1) and 118, the Commissioner may immediately sell goods referred to in section 108(1)(a), (b) or (c)— Urgent sales.
(a) if those goods are of a perishable or dangerous nature; (b) (c) if the goods are of a kind not permitted by law to be deposited in a Government warehouse; or if a delay in the sale of the goods would result in the diminution of their value such that the proceeds would not be sufficient to cover claims referred to in section 122(1)(a) to (d), as may be applicable to the goods.

80 Goods excluded from power of sale.

Manner of sale.

Application of proceeds of sale.

120.


No power of sale under this sub-Part shall apply to goods that pose a risk to public safety, public health or public morals.

121.

Goods may be sold under section 105(9), 111(4), 118 or 119 by the Commissioner, by public auction or private treaty.
122.—(1) The proceeds of the sale of goods under this Part shall be applied to pay the following claims in the order indicated— (a) (b) (c) (d) (e) (f) first, toward the duties, taxes, penalties, fees and other charges, payable on the goods under this Act or any other law; second, toward expenses incurred by the Commissioner in connection with the goods, including expenses connected with their removal, storage, advertisement and sale; third, toward amounts payable, as rent and charges in respect of the goods, to a Government warehouse or the occupier of premises designated under section 112(1); fourth, toward expenses payable to a person under section 112(7); fifth, toward charges payable to the operator of a customs controlled area; sixth, toward charges payable to a carrier of a vessel or aircraft in connection with the goods.
(2) Any surplus remaining after all claims under subsection (1) have been met shall be paid to the declarant, or if there is no declarant, the importer or exporter (as the case may be)— (a) on written application by that person, in accordance with subsection (3); or (b) if no application is made under paragraph (a) but the Commissioner is able, through reasonable effort, to effect the payment, 81 and any sums remaining unpaid after one year from the date of the sale of the goods shall be paid into the Consolidated Fund.
(3) An application under subsection (2) shall— (a) be supported by proof of that person’s claim to the goods; and (b) be submitted to the Commissioner within one year after the date of the sale of the goods.

(4) Subsection (2) does not apply to abandoned goods, and any surplus remaining in respect of the sale of such goods after all claims under subsection (1) have been met shall be paid into the Consolidated Fund.
(5) For the purposes of subsection (1)(e) and (f), the operator and carrier concerned shall submit their claims to the Commissioner in such time and manner as shall be prescribed by Rules.

123.—(1) If any goods on being offered for sale on at least two separate occasions are not able to be sold for a sum that is sufficient to pay all claims as provided for in section 122(1)(a), (b), (c) and (d), the Commissioner may— Disposal of goods otherwise than by sale.
(a) (b) sell the goods for an amount that is less than that sum; or instead of selling the goods dispose of the goods in such manner as the Minister may direct.

(2) Goods disposed of under subsection (1) may be removed from the Government warehouse, or other premises, where the goods are kept, in accordance with the directions of the Commissioner.
(3) Disposal of goods under subsection (1) does not affect the liability of a person responsible under this Act, or any other applicable law, for paying expenses or charges incurred in respect of the goods, including any expenses and charges related to the disposal of the goods.

124.
124.

If the purchaser of goods sold under this sub-Part fails to comply with a condition subject to which the goods are sold, within the time applicable to that condition or as may be prescribed by Rules— Non- compliance with sales conditions.
(a) the sale becomes null and void; 82 (b) (c) (d) the expenses incurred in respect of the sale and the storage and handling of the goods as from the date of the sale, shall be deducted from such amounts as may already have been paid by the purchaser toward the sale price, and shall be non-refundable; any surplus arising after the deduction of expenses under paragraph (b) shall be refundable to the purchaser; and the goods may be resold under section 123, or disposed of in accordance with section 125 if that section becomes applicable.
Removal of goods following sale.

125.—(1) Goods sold under this sub-Part shall be released for removal by the purchaser from the Government warehouse, or premises, where the goods are kept, if— (a) (b) the purchase price is paid; and the conditions of sale have been complied with.
(2) If goods released under subsection (1) are not removed within the period specified in section 114— (a) (b) the purchaser becomes liable for any amounts incurred under section 111 on the expiration of that period, and the Commissioner may refuse to allow the removal of the goods unless those amounts are paid; or section 118 applies to the goods, if the Commissioner so directs.

126.
126.

Duty and tax on imported goods sold under this sub-Part shall be assessed at the rate applicable to goods cleared for home use at the date of the sale.

Duty consequences of sale or disposal under this sub-Part.

Sub-Part G—Temporary Admission Procedure Temporary admission of goods.

127.
The Commissioner shall grant permission for the temporary admission into Jamaica of imported goods that are intended to be exported from Jamaica, if the Commissioner is satisfied that— (a) at the time of exportation from Jamaica the goods will be identifiable as the same goods that were imported into Jamaica; 83 (b) the goods are not intended to undergo any change, other than due to normal depreciation from the use to be made of them; and (c) the requirements relating to the importation of the goods, under the customs laws, are met.
128.

Where permission is granted for the temporary admission of goods, the declarant shall, prior to the release of the goods, provide security in accordance with Part XII, in respect of the duty and tax payable on the goods and the fulfilment of the obligations of the declarant for temporary admission of the goods.

Security.

Goods entitled to relief from duty under temporary admission.

Time period for temporary admission.

129.


The Minister may prescribe regulations designating the categories of goods that are entitled to total conditional relief, or partial conditional relief, from duty under temporary admission.
130.—(1) Subject to subsections (2) and (3), temporary admission of imported goods may be permitted by the Commissioner, in such circumstances as shall be specified by Rules, for a specified period not exceeding six months from the date of registration of the declaration in respect of the goods.
(2) Before the expiration of the period specified pursuant to subsection (1), the Commissioner may, on the application of the declarant, extend the specified period for such further time as the Commissioner considers appropriate but in any event not exceeding three years from the date of registration of the goods declaration.
(3) Where goods are seized by a servant or agent of the Government— (a) the operation of the period specified under subsection (1) or (2), as the case may be; and (b) the obligation to re-export the goods, is suspended for the duration of the seizure.
131.—(1) Goods admitted into Jamaica under section 130 shall, upon a demand made by the Commissioner, be produced or otherwise accounted for, and a declarant who fails to produce or otherwise account for the goods in accordance with the demand commits an offence.

Production and examination of goods.

84 (2) The Commissioner may, for the purpose of ensuring the identification of goods temporarily admitted into Jamaica, affix customs marks.

Proof of re- export of goods under temporary admission.

132.
132.

The burden of proving that goods temporarily admitted into Jamaica were re-exported from Jamaica in accordance with the applicable export procedure and within the period specified under section 130 in relation to the goods shall rest on the declarant.

Contravention of import conditions or failure to re- export within time.
133.—(1) Where any condition on which imported goods are temporarily admitted is contravened or the goods are not re-exported within the period specified under section 130— (a) the goods shall be treated as if they had been declared for home use and the duty and tax in respect of the goods shall immediately become payable; and (b) if security was given in respect of the goods, the security shall be enforced, but the Commissioner may, having regard to any explanation given for the contravention, determine whether none, all, or only a portion, of the duty and tax shall be paid.
(2) Where goods temporarily admitted into Jamaica are exported within the time period specified under section 130, the security given, if any, in relation to the goods shall be refunded or released, as the case may require.

Temporary admission pursuant to international agreement.

134.

Notwithstanding any provision to the contrary, the Commissioner may permit goods to be temporarily admitted in accordance with any applicable international agreement in force as regards Jamaica.
Sub-Part H—Duty-Free Shop Procedure Application of customs procedures to duty-free shops.

135.

The provisions of this Act apply to duty-free shops except as may otherwise be provided by the Duty-Free Shopping System Act.

85 Sub-Part I—Stores Procedure 136.—(1) Stores that are on board a means of transport when the means of transport enters Jamaica shall, without need for the registration of a goods declaration, be subject to the stores procedure.

Application and duration of stores procedure.


(2) No goods may be taken on board a foreign-going vessel or foreign-going aircraft as stores for that vessel or aircraft unless those goods are declared and released for that purpose under the stores procedure.

(3) A person who, in contravention of subsection (2), takes goods on board a foreign-going vessel or foreign-going aircraft commits an offence.

137.
137.

The operator of a foreign-going vessel or foreign-going aircraft shall, in the manner prescribed by Rules, acknowledge receipt of all stores taken on board the vessel or aircraft in Jamaica, and an operator who fails to do so commits an offence.

Acknowledge- ment of receipt of stores taken on board.
138.—(1) When a foreign-going vessel or foreign-going aircraft arrives at a customs controlled port or customs controlled airport, an officer may seal or otherwise secure on board the vessel or aircraft any stores that are under the stores procedure, including any stores in the personal possession of a crew member on board the vessel or aircraft.

Sealing or securing stores.


(2) Subsection (1) does not apply to stores in the personal possession of a crew member on board a foreign-going vessel or foreign- going aircraft in so far as the quantity of those stores does not exceed such quantity as may be prescribed for the personal use of crew members on board foreign-going vessels or foreign-going aircraft while in Jamaica.
(3) A person who, without the permission of the Commissioner, breaks any seal placed on stores under subsection (1), or interferes with stores otherwise secured under that subsection, before the vessel or aircraft has departed from Jamaica, commits an offence.

(4) The carrier of a vessel or aircraft is responsible for ensuring that no offence under subsection (3) is committed in respect of any stores on board the vessel or aircraft.

86 Removal of stores from vessel or aircraft.


139.—(1) Stores under the stores procedure may not be removed from a foreign-going vessel or foreign-going aircraft, except where expressly permitted— (a) by the Commissioner; or (b) under this Act.
(2) The Commissioner may direct or allow any stores under the stores procedure on board a foreign-going vessel or foreign-going aircraft to be removed from the vessel or aircraft for storage elsewhere until the vessel or aircraft is ready to depart Jamaica, if the Commissioner is satisfied that storage elsewhere is necessary.

(3) A person who, in contravention of this section, removes stores commits an offence.

140.
140.

Where— (a) goods are used otherwise than as stores for a foreign-going vessel or foreign-going aircraft; or (b) a seal placed on goods under section 138 is broken or goods otherwise secured under that section are interfered with and are subsequently unaccounted for, duty and tax are payable as if the goods have been declared for home use.

Sub-Part J—Export Procedure Goods regarded as declared for home use.

Application of export procedure.

Time of delivery of goods to place of export.

141.
141.

Goods shall be brought under the export procedure in any case where it is intended to permanently remove the goods from Jamaica.

142.—(1) Goods shall not be delivered to their place of export unless a declaration in respect of the goods is registered and the Commissioner releases the goods for export, and a person who, in contravention of this section, delivers goods commits an offence.
(2) Goods released by the Commissioner for export shall be delivered to the place for export within such time as may be prescribed by Rules.

87 (3) Notwithstanding subsections (1) and (2), the Commissioner may, if satisfied that exceptional circumstances so warrant, and subject to such terms and conditions as the Commissioner may impose, permit the— (a) delivery of goods to their place of export; or (b) export of goods from Jamaica before a goods declaration is registered for the export of the goods.
(4) Where permission for delivery or export is granted to a person under subsection (3), the person shall submit for registration a goods declaration in respect of the goods within twenty-four hours after such delivery or such export, as the case may be.
143.—(1) Goods destined for export may not be loaded onto a foreign-going vessel or foreign-going aircraft unless— (a) a declaration is registered in respect of the goods and the goods are released for export under the export procedure; or (b) permission is given under this Act for the export of the goods, without the registration of a declaration.

(2) Subsection (1) does not apply to goods falling within a category of goods excluded under this Act from the requirement for a declaration.
(3) A person who, in contravention of this section, loads goods commits an offence.

Loading of goods destined for export on foreign-going vessel or foreign-going aircraft.

144.—(1) Goods destined for export that are on board a foreign- going vessel or foreign-going aircraft shall not be off-loaded, or transferred, to another vessel or aircraft in Jamaica, except— Off-loading of goods destined for export.

(a) in accordance with this Act; or (b) with the permission of the Commissioner.
(2) A person who, in contravention of this section, off-loads or transfers goods commits an offence.

88 Failure to export goods released for export.

145.—(1) If goods that are released for export are not exported within such time as may be specified by Rules— (a) the declarant shall within twenty-four hours after the time specified for the departure of the vessel or aircraft, notify the Commissioner of— Exemption from duty and tax of goods cleared for export.
(i) (ii) the failure to export the goods; and the reasons for the failure; and (b) the Commissioner may, whether a notification under paragraph (a) has been given or not— (i) secure the goods or require the goods to be secured, in such manner as the Commissioner may determine, pending the export of the goods under the export procedure; or (ii) issue such directions in respect of the goods as the Commissioner considers appropriate.
(2) A declarant who fails to notify the Commissioner as required under subsection (1) commits an offence.

146.—(1) No import duty or tax shall be charged in respect of goods released under security for export to a place outside Jamaica, or for use as ships’ stores in accordance with section 136.
(2) Subsection (1) shall not apply in any case where— (a) (b) the exporter contravenes any customs law in relation to the goods, or any condition of the security given for the release of the goods; or the Commissioner has reasonable grounds to believe that any deficiency in the quantity of the goods has arisen from illegal abstraction therefrom.
(3) In any case falling within subsection (2), the declarant shall be liable to pay— (a) in any case falling within subsection (2)(a), the full duty and tax payable in respect of such of the goods as are unaccounted for; or 89 (b) in any case falling within subsection (2)(b), duty and tax on such portion of the goods as represents the amount of the deficiency in the quantity of the goods.
Sub-Part K—Temporary Export Procedure 147.—(1) This sub-Part applies to goods if they— (a) fall within the prescribed category of goods for which the temporary export procedure may apply; and (b) are of a nature that will make them, when eventually re-imported, likely to be identified as the same goods that were exported.
(2) Notwithstanding any provision to the contrary, the Commissioner may permit goods to be temporarily exported in accordance with any applicable international agreement in force as regards Jamaica.

148.
The temporary export procedure begins in relation to goods— (a) in the case of goods that automatically come under the temporary export procedure by virtue of section 147 when the goods leave Jamaica; or (b) as from the time the goods are cleared and released for outright export, in any case where the temporary export procedure applies retrospectively by virtue of section 149, and is completed, unless otherwise terminated under this Act, when the goods are released as goods re-imported in the same state for home use.
149.—(1) Goods may be cleared as goods re-imported into Jamaica in the same state for home use if the Commissioner is satisfied that— (a) the goods were previously exported from Jamaica, whether under the temporary export procedure or as goods cleared for outright export; (b) the goods are identifiable as the same goods referred to in paragraph (a); Goods applicable for temporary export procedure.

Duration of temporary export procedure.

Clearance and release of goods under temporary export procedure.
90 (c) while outside Jamaica the goods did not undergo any manufacture, processing or repairs, other than such maintenance in connection with their use outside Jamaica as is necessary due to normal wear and tear; and (d) all conditions subject to which the goods were released for export have been complied with.
(2) The Commissioner may prescribe Rules regarding the clearance and release of goods referred to in subsection (1) for home use, and such Rules may provide for— (a) (b) the proof to be furnished in support of the matters referred to in subsection (1); the information to be furnished where the importer claims a refund or drawback of import duty or other duty or tax reclaimed on the export of the goods; and (c) where the matters referred to in subsection (1) are not established to the satisfaction of the Commissioner, the procedure and time applicable for obtaining the release of goods for a customs procedure.
150.

Goods under temporary export shall be treated as cleared for outright export if— (a) (b) (c) the goods are not re-imported within the period, applicable to the goods, specified by Rules; the goods upon their return to Jamaica are not declared as goods re-imported in the same state for home use; or the Commissioner, upon not being satisfied as to the matters specified in section 149(1), refuses to release the goods as goods re-imported in the same state for home use.
Sub-Part L—Processing Procedures Goods under temporary export treated as cleared for outright export.

Inward processing.

151.
Goods imported for inward processing shall be transported and stored in accordance with the terms and conditions of the authorisation granted for those goods to be imported for inward 91 processing and all products obtained from the processing of those goods— (a) (b) shall be exported on the completion of the processing for which they were imported; and for purposes of such export, shall be stored and transported in accordance with the terms and conditions of the authorisation granted for those goods to be imported for inward processing.
152.—(1) Inward processing shall be conducted in the manner prescribed.

(2) Regulations made for the purposes of subsection (1) Regulations regarding inward processing.
shall— (a) subject to section 155, specify the conditional relief from import duties that may be granted in respect of goods imported for inward processing; (b) provide for the collection of import duties on any products, including waste or scrap, derived from the processing or manufacture of goods admitted for inward processing and that are not exported; or (c) provide for the admission, for inward processing, of goods under any other customs procedure; (d) specify the circumstances in which persons, other than the owner of goods, may import goods for inward processing; (e) provide for the identification of goods imported for inward processing; (f) specify requirements for inputs, and the process of manufacture of compensating products from goods imported for inward processing; (g) provide for the grant of authorisation for inward processing, the persons empowered to grant such authorisation, and the conditions that may apply to such authorisation; 92 (h) (i) (j) specify the manner in which operations permitted under the authorisation for inward processing shall be carried out; set time limits for inward processing; provide for the termination of the inward processing of goods by exportation of their compensating products in one or more consignments; and (k) provide for set-off against equivalent goods.
Outward processing.

Regulations regarding outward processing.

153.

The Commissioner may, in accordance with the Regulations, give approval for goods in free circulation, being goods of a prescribed kind, to be exported for repair or processing abroad, and the resulting compensating product to be imported and released for home use with total or partial exemption from duty and tax.

154.—(1) Outward processing shall be conducted in the manner prescribed.
(2) Regulations made for the purposes of subsection (1) shall— (a) (b) (d) (e) specify the circumstances in which prior authorisation is required for outward processing, and the proper officers empowered to grant such authorisation; fix rates of yield for outward processing, in cases where a fixed rate is considered by the Minister to be appropriate;(c) specify the kinds of goods that may be subjected to outward processing; specify the description, quality and quantity of the kinds of compensating products that may be derived from goods under outward processing and the rate of duty applicable to them; specify the maximum time for which goods may remain outside of Jamaica under outward processing, and may provide for the Commissioner to grant an extension of that time in appropriate circumstances; 93 (f) (g) (h) (i) (j) permit compensating products derived from goods under outward processing to be imported through a customs office other than that through which the goods were exported for outward processing; allow for compensating products derived from goods under outward processing to be imported in one or more consignments; subject to section 155, provide for goods exported under outward processing to be imported exempt from import duty if the goods are imported in the same state in which they were exported, other than duty repaid or remitted in connection with the exportation of the goods for outward processing; provide for the outward processing of goods to be terminated, at the option of the declarant, by the submission of a customs declaration for the clearance of the goods for outright export, subject to compliance with any applicable terms and conditions; specify the extent of the exemption from import duty granted when compensating products derived from goods under outward processing are taken into home use, and the method of calculating that exemption; and (k) provide for the transfer of ownership of goods under outward processing, or their compensating products, while under outward processing.
155.—(1) The provisions of subsections (2) to (5) shall apply where— (a) goods (whether made in Jamaica or not) are— Rate of duty upon re- importation.
(i) of a kind that are liable to duty or tax if imported; and (ii) are exported and re-imported; 94 (b) the duty or tax chargeable on those goods on their initial importation was duly paid (whether payment is made before or after the exportation); and (c) a drawback of the duty or tax referred to in paragraph (a) was— (i) not made on exportation; or (ii) made, and repaid by the Commissioner.
(2) If the goods have not been subjected to any processing abroad, the goods shall be exempt from duty and tax when they are cleared for home use on re-importation.
(3) If the goods, at the time when they are declared for home use after re-importation— (a) are of a type that is liable to an import duty or tax ad valorem; (b) have been subjected to repair, renovation or improvement while abroad; and (c) are unchanged in form and character after such repair, renovation or improvement (as the case may be), the goods shall be chargeable with duty and tax as if the amount of the increase in their value attributable to the repair, renovation or improvement (as the case may be) were the whole value of the goods.
(4) The Rules shall prescribe the circumstances in which goods shall be considered as unchanged in form and character for the purposes of subsection (3)(c).
(5) For the purposes of subsection (3), without prejudice to any powers of the Commissioner under any customs law to ascertain the value of goods for the purpose of assessing duty and tax ad valorem, the sum (if any) contracted to be paid for the repair, renovation or improvement of the goods (as the case may be) shall be prima facie evidence of the amount of the increase in the value of the goods attributable to the repair, renovation or improvement.
(6) Subsections (3) and (5) shall not apply to a repair for the purpose of maintaining, or placing, goods in working order.

95 (7) Where the Commissioner is satisfied that the repair, renovation or replacement of goods occurred under warranty, the cost of the repair, renovation or replacement, as the case may be, shall not be taken into account in determining the value of the goods for the purposes of this section.
156.—(1) Unless authorisation is granted by the Commissioner for goods to be placed under a processing procedure— (a) (b) a person shall not submit a goods declaration for the goods to be placed under that processing procedure; and the goods shall not be placed under that processing procedure.

(2) A goods declaration for goods to be placed under a processing procedure shall reference, in the manner prescribed by Rules, the authorisation for the goods to be placed under that processing procedure.
(3) Where imported goods under a processing procedure are used for a purpose other than the processing of the kind for which the goods were released, duty and tax shall be payable on those goods as though they have been declared and released for home use.

Submission of goods declarations for a processing procedure.
157.—(1) The declarant in relation to imported goods under a processing procedure under this sub-Part shall keep records and submit regular reports to the Commissioner in respect of the goods and their compensating products, in such form and manner as may be prescribed in Rules, and a declarant who fails to do so commits an offence.

Records, reports and verification thereof.


(2) An officer may at any time during an inspection under this Act— (a) (b) examine the records kept under subsection (1); take stock of imported goods cleared and released for a processing procedure, their compensating products and any other goods present on the premises where the imported goods are processed; and (c) take any other action authorised under this Act.
96 (3) If, during any stock-taking under subsection (2)(b), imported goods under a processing procedure under this sub-Part are found to be— (a) greater than the quantity, weight or volume that should be on hand at the premises where the goods are processed, the excess shall be taken as goods in stock; or (b) less than the quantity, weight, or volume that should be on hand at the premises where the goods are processed, the shortfall shall be dealt with as goods unaccounted for.
Sub- contracting of processing operations.

158.—(1) The declarant in respect of goods under a processing procedure may, with the prior written approval of the Commissioner, appoint a third party to undertake any aspect of such processing.

(2) An application for approval under subsection (1) shall be made— (a) (b) to the Commissioner before the goods are delivered to the third party; and in the form and manner, and contain such particulars, as may be prescribed by Rules.
(3) A person who undertakes processing, or appoints a third party to undertake processing, without the approval required under subsection (1) commits an offence.

Sub-Part M—Procedures Applicable to Special Economic Zones 159.—(1) The provisions of this Act apply to all goods entering, within, or exiting, a Special Economic Zone, except as may be otherwise provided by the Special Economic Zones Act.
(2) The Rules shall make provision in respect of the customs standards, procedures and requirements applicable to Special Economic Zones.

Application of Act to Special Economic Zone goods.

Removal of goods on closure of Zone.

160.—(1) In the event of the closure of a Special Economic Zone, all goods located at the Zone shall be removed to another Special Economic Zone or placed under another customs procedure, within such time as shall be specified by Rules.
97 (2) Where subsection (1) is not complied with, duty and tax become immediately payable in respect of the goods.

PART VI.—Expedited Clearance and Release of Goods Sub-Part A—Provisional Clearance 161.—(1) A person seeking to clear goods for a customs procedure may submit a provisional goods declaration in respect of the goods.

(2) Where a provisional goods declaration submitted under subsection (1) is registered, the Commissioner may— Release of goods on incomplete o r provisional goods declaration.
(a) accept the provisional goods declaration and release the goods to the declarant; (b) accept the provisional goods declaration, subject to such conditions as the Commissioner shall notify to the declarant, and release the goods upon the fulfilment of those conditions; or (c) refuse the provisional goods declaration, if the Commissioner has reasonable grounds for the refusal.

162.
162.

A provisional goods declaration shall contain all the information necessary to ensure that all restrictions imposed by law and all requirements of the customs laws have been complied with in relation to the goods.

Contents of provisional goods declaration.

163.—(1) Subject to the provisions of this Act concerning the release of goods, goods that are cleared under a provisional goods declaration shall be released as if the goods were cleared under a standard goods declaration.
Release of goods cleared under provisional goods declaration.

(2) The Commissioner may refuse to release goods under this section if a condition imposed under section 161 in respect of the goods is not met.

(3) The customs laws regarding the clearance and release of restricted goods shall be complied with at the time a provisional goods declaration is submitted to the Commissioner.

98 Supplementary goods declaration.


164.—(1) A person who registers a provisional goods declaration in respect of goods shall, in such time, form and manner as may be prescribed by Rules, submit to the Commissioner a supplementary goods declaration in relation to those goods.
(2) A supplementary goods declaration shall— (a) confirm or correct, as far as necessary for the provision of accurate information, the information in the provisional goods declaration; and (b) be supported by all outstanding supporting documents.
(3) A supplementary goods declaration and the provisional goods declaration to which it relates shall, for the purposes of this Act and any other applicable law, be regarded as constituting a single goods declaration that took effect on the date when the provisional goods declaration was registered.

Duty and tax payable in respect of goods cleared provisionally.

165.
165.

The duty and tax payable on goods that are cleared provisionally in accordance with this Part, for a customs procedure that renders the goods subject to the payment of duty and tax, shall be— (a) assessed at the date of registration of the provisional goods declaration; and (b) paid in accordance with Rules.

Sub-Part B—Simplified Clearance and Release of Goods 166.—(1) The Commissioner may, without more, approve the release of goods— Application for simplified clearance.
(a) for a customs procedure, in accordance with such simplified clearance and release procedures as may be prescribed by Rules; or (b) on acceptance by the Commissioner of a simplified goods declaration, transport document or another document that may be used as a goods declaration under the procedures referred to in paragraph (a).

99 (2) The Commissioner may, on any reasonable grounds, refuse to release goods through the use of simplified clearance procedures.
(3) Subject to subsection (5), and without limiting the generality of subsection (1), Rules made under subsection (1) may— (a) specify the kinds and categories of goods that may not be cleared and released in accordance with the simplified clearance and release procedures provided for in this sub- Part; (b) specify the kinds of other documents that may be submitted in lieu of a standard goods declaration, such as— (i) (ii) a transport document issued in respect of the goods; any supporting documents issued in respect of the goods; or (iii) any other documents required to be submitted to the Commissioner under this Act in respect of the goods; (c) prescribe the minimum information that a simplified goods declaration, or other document in lieu of a standard goods declaration, shall contain; (d) (e) specify the manner and the time within which a simplified goods declaration, or other document in lieu of a standard goods declaration, shall be submitted under the simplified clearance procedure; subject to the provisions of this sub-Part, provide for exemptions in respect of goods cleared under this sub-Part from any one or more other provisions of this Act applicable to the standard procedure for the clearance and release of goods; (f) prescribe any other relevant matters.
100 (4) Different simplified clearance requirements may be prescribed under subsection (3) for different categories of persons or goods.

(5) The Minister may make regulations providing for simplified entry and exit, and customs processing and reporting, procedures for— (a) small vessels; and (b) vessels, or aircraft, for private use.

Duty and tax payable in respect of goods under this sub-Part.

167.
167.

The duty and tax payable on goods that are cleared under this sub-Part for a customs procedure that renders the goods subject to the payment of duty and tax, shall be assessed as at the date on which the simplified goods declaration, or other document in lieu of a standard goods declaration, in respect of the goods is registered, and at the rate of duty and tax applicable to the goods on that date.
PART VII.—Clearance and Release of Postal Articles 168.—(1) In this Part, “postal article” has the meaning assigned to it by the Post Office Act.

Clearance of postal articles.

(2) Postal articles, whether imported or destined for export, shall be cleared for an applicable customs procedure, unless exempted from clearance by any customs law.
(3) The provisions of this Act regarding the standard clearance and release of imported goods shall apply, subject to subsection (4) and the other provisions of this Part, to the clearance and release of imported postal articles.
(4) If a postal article with a customs value not exceeding such amount as shall be prescribed is sought to be cleared for home use or outright export, the Commissioner may regard the postal declaration, or any other document, accompanying that postal article to be a goods declaration.

(5) Subsection (4) shall not apply to any postal article in respect of which the exporter thereof intends to apply for a drawback of duty and tax.
101 169.—(1) Subject to the provisions of the Post Office Act, the Commissioner may cause such number of proper officers, as the Commissioner considers fit, to attend at any post office for the purpose of examining postal articles.

Customs examination of postal articles.


(2) On an examination under subsection (1), the Postmaster- General shall cause all postal articles to be presented to the proper officers, together with the postal declarations completed by or on behalf of the consigner of the postal articles.

170.

The Postmaster-General shall pay over to the Commissioner, at such times and in such manner as shall be determined by the Commissioner, the duty and tax collected in respect of dutiable postal articles.
Payment of duty and tax t o Commissioner.

171.

The provisions of this Act concerning prohibited or restricted goods shall apply to a postal article.

PART VIII—Coasting Trade 172.


For the purposes of this Act— (a) “coasting trade” means the carriage of goods in Jamaica, by sea or air, from one customs controlled area to another customs controlled area; and (b) any vessel or aircraft shall, while so employed in the carriage of goods, be deemed to be a “coasting vessel” or “coasting aircraft”, respectively.

Application of provision regarding prohibited or restricted goods.

Activity constituting coasting trade or carriage by sea.
173.—(1) Only goods that have been loaded at a customs controlled area to be carried coastwise shall be carried in a coasting vessel or coasting aircraft, and a person who carries goods coastwise in contravention of this section commits an offence.

Goods that may be carried in coasting vessel or aircraft.
(2) Notwithstanding subsection (1), the Commissioner may, subject to such terms and conditions as the Commissioner considers appropriate, permit— (a) a coasting vessel or coasting aircraft to carry goods by way of coasting trade, even if the vessel or aircraft is also carrying 102 goods, from a place outside Jamaica, that have not yet been cleared in Jamaica; (b) goods— (i) (ii) brought by another foreign-going vessel or foreign-going aircraft to a place in Jamaica from a place outside Jamaica; and that are consigned to, and intended to be delivered to, another place in Jamaica, to be transferred to a coasting vessel or coasting aircraft, for carriage by way of coasting trade to that other place in Jamaica, before clearance of the goods in Jamaica; or (c) a foreign-going vessel or foreign-going aircraft that has begun to load goods for exportation to, or for use as stores on, a destination outside Jamaica, to carry the goods by way of coasting trade until that loading is completed.
174.—(1) If the condition mentioned in subsection (2) is met, the proper officer may permit a foreign-going vessel, or foreign-going aircraft— (a) having on board cargo intended to be delivered at more than one customs controlled area; or (b) intending to load, at a customs controlled area, cargo destined for a place outside Jamaica, to convey goods from any customs controlled area at which the vessel or aircraft discharges its cargo under paragraph (a) or loads its cargo under paragraph (b), as the case may be, to the places of destination in Jamaica of the vessel or aircraft, without being regarded as a coasting vessel or coasting aircraft.
(2) The condition is that the proper officer must be satisfied that the goods on board the vessel or aircraft and destined for a place outside Jamaica are kept completely separated from the goods on board the vessel or aircraft that are destined for discharge in Jamaica.

Circumstances in which carriage may not be deemed to be coasting trade.

103 175.
103 175.

The carriage of persons, whether passengers, officers or crew, and whether or not in a coasting vessel or coasting aircraft, shall be conducted in accordance with regulations made under this Act and in accordance with all other applicable laws.

Carriage of persons coastwise.


PART IX—Wrecked, Damaged, Destroyed or Unaccounted for Goods 176.—(1) This Part applies to imported goods that are wrecked, damaged, destroyed, or otherwise unaccounted for, before the goods are cleared or released for a customs procedure.

Application of this Part.


(2) This Part does not apply to goods that are wrecked, damaged, destroyed, or otherwise unaccounted for— (a) while or after being imported, or before or while being exported, in contravention of entry or exit requirements as set out in Part III; or (b) goods or compensating products that are seized or confiscated.
177.—(1) A person referred to in subsection (2) shall, in such form and manner and within such time as may be specified by Rules, notify the Commissioner if goods to which this Part applies are damaged, destroyed, or otherwise unaccounted for, and if the person fails to do so the person commits an offence.

Notification of goods damaged, destroyed or unaccounted for.
(2) The person is— (a) any person who was in physical control of the goods when the goods were damaged, destroyed, or otherwise unaccounted for; or (b) the declarant, or if there is no declarant, the importer or exporter (as the case may be).
(3) Where a notification in relation to goods that are damaged, destroyed, or otherwise unaccounted for, is accompanied by documentary proof establishing to the satisfaction of the Commissioner 104 that the damage, destruction or failure to account is due to a justifiable cause as prescribed by Rules— (a) the Commissioner shall direct that— (i) (ii) the declarant request, in accordance with section 72, the withdrawal of the goods declaration in respect of the goods, if all the goods covered by the declaration were damaged, destroyed, or otherwise unaccounted for; or the existing goods declaration submitted in respect of the goods be amended to exclude the damaged, destroyed, or otherwise unaccounted for goods, if only part of the goods covered by the declaration was damaged, destroyed, or otherwise unaccounted for; (b) any duty and tax payable but not yet paid on the goods by virtue of that declaration shall no longer be payable in respect of the goods that are damaged, destroyed, or otherwise unaccounted for, unless otherwise provided by the law regulating that duty and tax; (c) any duty and tax already paid, in respect of goods that are damaged, destroyed, or otherwise unaccounted for, pursuant to that declaration may, unless otherwise provided by the law regulating that duty and tax, be refunded to the person who paid the duty and tax; and (d) goods that are damaged, destroyed, or otherwise unaccounted for, but which are salvageable in whole or in part, shall, within such time as may be prescribed by Rules— (i) be cleared for a customs procedure, as may be permissible in the circumstances; or (ii) be exported, or destroyed under customs supervision, at the expense of a person referred to in subsection (2).
105 (4) Subsection (5) applies if— (a) (b) the Commissioner is not notified in accordance with subsection (1) in respect of goods to which this Part applies; the Commissioner is not satisfied as to documentary proof submitted under subsection (3); or (c) no documentary proof is submitted for the purposes of subsection (3).
(5) If this subsection applies— (a) any duty and tax that was payable on the goods before they were damaged, destroyed, or otherwise unaccounted for remains payable as if the goods were not damaged, destroyed, or otherwise unaccounted for; and (b) the duty and tax already paid on the goods is not refundable.

178.—(1) The declarant or, if there is no declarant, the importer, of goods that are not in free circulation may apply to the Commissioner to have the goods destroyed under customs supervision.
Application to destroy goods.

(2) Where an application under subsection (1) is granted, the goods shall be destroyed under customs supervision, in accordance with the conditions (if any) specified by the Commissioner in the particular case.
(3) Where a person who makes an application under subsection (1) intends to utilize any waste or scrap remaining after the goods are destroyed, being waste or scrap derived from imported goods, that person shall— (a) (b) so specify in the form; and submit a goods declaration to clear the waste or scrap for a customs procedure, within the time specified by Rules.
(4) For the purposes of assessment of duty and tax, the rate of duty and tax applicable to waste or scrap cleared under subsection (3)(b) shall be the rate of duty and tax applicable on the date that the goods declaration in respect of the waste or scrap is registered.

106 (5) Rules may prescribe the information to be included with an application under subsection (1) and the form and manner of the application.

Wrecks.
Wrecks.

179.—(1) A person in possession of a wreck shall, as soon as is reasonably practicable, if required to do so, deliver the wreck to the Commissioner.

Establishment of, and authorisation to use, Customs System.

(2) Any wreck that constitutes goods that are not in free circulation shall be dealt with in such manner as may be prescribed by Rules.
(3) Any wreck that constitutes salvageable, damaged or undamaged goods that are not in free circulation shall be dealt with in accordance with the provisions of this Act applicable to such goods.
PART X—Authorisations Sub-Part A—Electronic Customs System 180.—(1) The Commissioner may establish an electronic system for any of the following purposes— (a) (b) (c) the communication of any document or information that is required or authorised to be provided under the customs laws by any person to the Commissioner or by the Commissioner to any person; the payment or collection of customs duties, taxes, charges and other amounts collectible by the Commissioner; expediting the process of dealing with the importation and exportation of goods and the movement of persons entering and leaving Jamaica, or any other purpose connected with the conduct of customs business.
(2) No person, other than an officer, shall use the Customs System unless that person has been authorised by the Commissioner to use the Customs System.

(3) For the purposes of subsection (2), a customs broker licensed under this Act shall be deemed to be authorised by the Commissioner to use the Customs System— (a) during the period of the validity of the licence; 107 (b) except at any time when the licence is suspended.
(4) The registration of a goods declaration shall lapse if the declarant fails within the time applicable under the customs laws to pay, or provide security for, duty and tax assessed in respect of the goods or to submit a supplementary goods declaration in any case where a supplementary goods declaration is required under section 164.

(5) Where the registration of a goods declaration lapses under subsection (4), the Commissioner is entitled to cause any record of the declaration to be deleted.
Sub-Part B—Powers of Registration, Certification or other Authorisation 181.—(1) Where any form of registration is required under this Act, Rules may prescribe— Rules concerning registration.
(a) the form, manner and content of applications for such registration and the supporting documents that may be required therefor; (b) the grounds for refusal of such registration, and for the suspension or revocation of such registration; (c) the terms and conditions applicable to such registration; and (d) any other matters that the Commissioner considers necessary for the operation of this sub-Part.

(2) The Commissioner may prescribe Rules requiring cargo aggregators to be registered.
182.—(1) The Commissioner may confer a certified status on any person falling within such requirements as may be prescribed by Rules, if the Commissioner is satisfied that the person— Certified status.

(a) has a record of compliance with customs laws and revenue laws; and (b) has the ability to comply with such requirements as may be prescribed by Rules.
(2) The conferment of certified status under this section shall entitle the person on whom the status is conferred to such facilitation 108 with regard to customs controls in respect of any one or more of the following, as shall be specified by the Commissioner in the instrument conferring the status— (a) (b) security and safety; simplified customs procedures such as— (i) (ii) (iii) release of goods on the provision of the minimum information necessary to identify the goods and permit subsequent completion of a goods declaration in respect of the goods; clearance of goods at the declarant’s premises or such other place as may be approved by the Commissioner; submission of a single goods declaration for all imports or exports by the declarant over a stated period; (iv) waiver of the assurances required under section 30(2) for the operation of a temporary storage facility; (v) such other special procedures as may be provided for by Rules.
(3) Subject to this section, Rules shall provide for— (a) the procedure and requirements for the conferment of certified status, which may include participation in a programme for the conferment of the status; (b) the duration of such conferment; (c) different categories of certified status; (d) (e) the types of facilitation that may be specified under subsection (2); consultation with, and the provision of information to, customs authorities of other countries, in respect of the conferment of certified status; and 109 (f) any other matters connected therewith.
(4) The Commissioner shall continuously monitor the compliance, of a person on whom certified status is conferred, with the customs laws and the requirements, terms and conditions of the conferment, and— (a) (b) the conferment may be suspended or withdrawn in the event of non-compliance; and the person on whom the status is conferred shall, as soon as is reasonably practicable, notify the Commissioner of any change in circumstances which may affect compliance as mentioned in paragraph (a) or fulfilment of the requirements for that status.
(5) A person may at any time hold one or more categories of certified status.

(6) Without prejudice to the generality of subsections (1) to (5), the status of authorised economic operator under the provisions of this section shall be construed as a category of certified status.
(7) A person ordinarily resident in Jamaica may apply to the Commissioner, in the manner prescribed by Rules, for conferment of the status of authorised economic operator, and the Commissioner may grant the application if satisfied that the applicant meets the requirements set out in subsection (8), and after consultation with such other competent authorities as may be specified for that purpose by the Rules.
(8) The requirements for the conferment of the status of authorised economic operator are that the Commissioner must be satisfied that the person has— (a) a proven record of compliance with customs laws and revenue laws; (b) a satisfactory system of managing commercial records and, where appropriate, transport records, that allows for appropriate customs control; (c) proven financial solvency; 110 (d) the requisite standard of competence and professional qualifications directly related to the activity concerned; and (e) appropriate security and safety standards.
(9) The Commissioner may confer certified status on a person, on the application of that person in accordance with Rules, if the Commissioner is satisfied that the conferment is appropriate having regard to any reciprocal arrangements which Jamaica has with any other jurisdiction.

(10) In this section “revenue laws” means any law concerning “revenue” as defined by the Revenue Administration Act.

Sub-Part C—Procedure for Authorisation Applications for authorisation.
183.—(1) Subject to subsection (2), in this sub-Part “authorisation” means a licence, permit, certification, or other form of authorisation (by whatever name called), other than registration under section 181(2).

(2) This sub-Part shall not apply to any authorisation under another Part of this Act, for which a specific procedure is provided in this Act.
(3) A person who is not an officer may apply, for an authorisation, by submitting an application to the Commissioner in such form and manner, and accompanied by such information, as may be prescribed by Rules.
(4) On receiving an application under subsection (3), the Commissioner— (a) may require the person who submitted the application (hereafter in this Part referred to as “the applicant”) to provide such additional information as the Commissioner considers necessary for the purposes of determining the application; (b) shall, if satisfied that the authorisation meets such criteria as are prescribed by Rules for the grant of the authorisation, grant the authorisation subject to such terms and conditions (if any) as the Commissioner considers appropriate; 111 (c) shall, if not satisfied that the applicant meets the criteria referred to in paragraph (b), refuse to grant the authorisation.
(5) The Commissioner shall notify the applicant in writing of the decision under subsection (4) and— (a) where the grant is subject to any terms and conditions, specify the terms and conditions; (b) in the case of a refusal to grant the authorisation, state the reasons for the refusal.

184.
184.

The Commissioner may revoke an authorisation granted to an applicant under section 183, or suspend the authorisation for such period as the Commissioner considers appropriate, if— Suspension or revocation of authorisation.
(a) (b) (c) (d) (e) (f) the applicant, in writing to the Commissioner, requests the revocation or suspension; the applicant fails to comply with any terms or conditions subject to which the authorisation was granted, or fails to comply with any provision made by or under this Act; the applicant provided false or misleading information in the application for authorisation; the applicant has been convicted of an offence under this Act; the Commissioner is satisfied that the applicant no longer meets the criteria referred to in section 183(4)(b); or the Commissioner determines that the authorisation is no longer required.
185.— (1) Subject to section 186, before the Commissioner refuses to grant an authorisation under section 183(4), or revokes or suspends an authorisation granted on an application under that section, the Commissioner shall give written notice of the proposed refusal, revocation or suspension (as the case may be) to the applicant, stating— Procedure for refusal of authorisation, or suspension or revocation o f authorisation.
(a) in the case of a suspension, the proposed period of the suspension; 112 (b) (c) (d) in the case of a revocation, the proposed effective date of the revocation; the grounds for the refusal, suspension or revocation (as the case may be); and the period within which the applicant may make written representations thereon to the Commissioner, being a period of not less than seven days from the date of service of the notice on the applicant.
(2) After considering such representations as are made by the applicant pursuant to a notice under subsection (1), the Commissioner may, as the case requires— (a) proceed with the refusal, suspension or revocation; (b) grant the authorisation or withdraw the proposed suspension or revocation; or (c) modify any proposed period or date referred to in subsection (1)(a) or (b), or any terms or conditions of the grant of authorisation, or any other aspect of its decision as communicated in the notice under subsection (1), and shall notify the applicant accordingly.
(3) An applicant whose application has been refused or whose authorisation has been revoked under this sub-Part may at any time thereafter make a fresh application under section 183 for authorisation.

Immediate suspension of authorisation.

186.—(1) Notwithstanding section 185, the Commissioner may, in accordance with this section, suspend an authorisation granted under section 183(4) to any person, with immediate effect.
(2) The Commissioner shall not act under subsection (1) unless the Commissioner is satisfied that immediate suspension is required in order to— (a) preserve the integrity of the Customs System; (b) prevent the occurrence of fraud on the revenue, or other unlawful revenue loss; 113 (c) protect the interest of national security; or (d) otherwise protect the public interest.
(3) Upon suspending a person’s authorisation pursuant to this section, the Commissioner shall notify the person in writing, stating— (a) (b) the period of the suspension; and the grounds for the suspension, as far as can be disclosed without compromising the Customs System or any customs operations or compromising any investigation relating to the suspension.
(4) A person who is notified under subsection (3) of the suspension of that person’s authorisation may, within seven days after receipt of that notice, or such longer period as the Commissioner may in the circumstances allow, make written representations as to why the suspension should be withdrawn.
(5) After considering such representations as are made under subsection (4) in a particular case, the Commissioner may— (a) withdraw the suspension; (b) confirm the suspension and specify the period for which it shall continue, being the same or a shorter or longer period than that specified under subsection (3)(a); or (c) revoke the authorisation.
PART XI.—Provisions Regarding Rulings, Determinations and Decisions Sub-Part A—Advance Ruling 187.—(1) A person who is an importer, exporter or producer of goods may apply to the Commissioner for an advance ruling in relation to— Application for advance ruling.

(a) (b) (c) a tariff classification of the goods; the origin of the goods; or any other relevant matter, as specified by Rules, in respect of which the Commissioner considers it appropriate to issue an advance ruling.
114 (2) An application for an advance ruling shall relate only to transactions between the same parties in respect of goods of a single class or kind.

(3) An application for the purposes of this sub-Part shall— (a) be made to the Commissioner in such form and manner as may be prescribed by Rules; and (b) contain such information and be accompanied by such supporting documents or other information as may be prescribed by Rules.
(4) On receiving an application under this sub-Part, the Commissioner may require the applicant to submit any additional information that the Commissioner considers necessary in order to make a decision on the application.

188.—(1) Upon considering an application for an advance ruling, the Commissioner may— (a) grant the application; or (b) refuse the application if the Commissioner is satisfied that— Consideration o f application for an advance ruling.
(i) (ii) (iii) (iv) any of the provisions of section 187 is not met; the applicant made a false or misleading statement in the application or has omitted to state a fact that is material to the consideration of the application; the application is frivolous or vexatious, or otherwise has no merit; or the application concerns an issue that is the same as, or substantially similar to, an issue— (A) that is before a court; or (B) that is the subject of a review or appeal under this Act.
115 (2) The Commissioner shall notify the applicant of the Commissioner’s decision whether to grant or refuse the application, within thirty days after the receipt of the application, and— (a) (b) if the application is refused, of the grounds for the refusal; or if the application is granted, the advance ruling shall be issued within ninety days after the date of receipt of the application.
189.—(1) Subject to this section, the form and content of an advance ruling granted by the Commissioner under this Act shall be prescribed by Rules.

Form, content and duration of advance ruling.


(2) An advance ruling shall— (a) (b) specify the goods of the class or kind to which it applies; identify the applicant for the ruling as the person who is entitled to clear goods for a customs procedure specified in the ruling, on the basis of the ruling; and (c) state the validity period of the ruling, being a period in accordance with subsection (3).
(3) An advance ruling shall be valid for a period of three years as from the date of issue of the ruling, unless— (a) otherwise prescribed by Rules; or (b) its validity ceases under section 193.

190.—(1) Subject to subsection (3), an advance ruling binds both the person referred to in section 189(2)(b) (hereinafter referred to as the recipient of the ruling) and the Commissioner.

Effect of advance ruling.


(2) An advance ruling shall, to the extent applicable, be applied in any assessment or re-assessment made, in relation to the goods to which it applies, by or on behalf of the recipient of the ruling or the Commissioner, as the case may be.
(3) The Commissioner— (a) may rescind an advance ruling in any case where the Commissioner is satisfied that the ruling was based on the 116 submission of information that is false or misleading in, or omits, any material particular; and (b) is not bound by an advance ruling rescinded under paragraph (a).

Clearance of goods under advance ruling.

191.


When clearing goods for a customs procedure under an advance ruling, the recipient of the ruling or other person clearing the goods on behalf of the recipient shall— (a) provide proof to the Commissioner that the ruling applies to the goods; and (b) comply with the applicable procedures prescribed by Rules.

Amendment of advance ruling.


192.—(1) The Commissioner may amend an advance ruling either on application by the recipient of the ruling or on the Commissioner’s own initiative— First Schedule.
(a) (b) (c) to correct any error in the ruling; in the case of a ruling concerning an advance tariff classification, to give effect to an amendment to the First Schedule; or in the case of a ruling with respect to the origin of goods, to give effect to an amendment to the rules of origin applicable under any relevant agreement to which Jamaica is a party.
(2) The Commissioner shall immediately notify the recipient of the advance ruling, in the case where an amendment is made under subsection (1), and the amendment shall take effect— (a) (b) (c) in the case of an amendment under subsection (1)(a), from the date of the notification, unless subsection (3) applies; in the case of an amendment under subsection (1)(b), from the date of the amendment to the First Schedule; in the case of an amendment under subsection (1)(c), from the date of the amendment to the rules of origin.
(3) If the recipient of the advance ruling establishes that he relied on the advance ruling in good faith and that the correction is to his 117 detriment, the date on which the amendment takes effect shall be postponed to such date as shall be specified by the Commissioner in accordance with Rules, and having regard to the justice of the case.

193.
193.

An advance ruling ceases to be valid immediately upon the occurrence of any of the following circumstances— (a) (b) if a provision of this Act is repealed or amended and that repeal or amendment renders the advance ruling incompatible with this Act; or if a court delivers a judgment that renders the advance ruling legally incorrect, whether expressly or by virtue of an interpre-tation placed by the court on a provision of this Act.
Sub-Part B—Voluntary Disclosure Relief Effect of subsequent change in law.

194.

In this sub-Part— “incorrect assessment” means an assessment or re-assessment in respect of goods, due to the submission of inaccurate or incomplete information, or the non-submission of information, to the Commissioner, which resulted in— Interpretation for this sub- Part.
(a) no duty and tax, or an incorrect amount of duty and tax, being paid or recovered on the goods; or (b) an incorrect refund or drawback being made by the Commissioner; “voluntary disclosure relief” means any relief which may be provided for in an agreement under section 197(1).
195.—(1) A person who has paid, or is liable to pay, duty and tax or interest on duty and tax, or who has received, or is entitled to receive, a refund or drawback on duty and tax, may apply for voluntary disclosure relief if that person knows or suspects that such duty and tax, refund or drawback is incorrect because of an incorrect assessment.

Application for voluntary disclosure relief.


118 apply— (a) (2) Voluntary disclosure relief under subsection (1) shall not to a person in respect of whom a customs audit or customs investigation in relation to the matter has commenced but has not yet been concluded, or who has been notified as to such an audit or investigation; or (b) if the matter involves any act of fraud.
(3) Notwithstanding subsection (2), the Commissioner may allow a person to apply for voluntary disclosure relief if the Commissioner determines that, having regard to the circumstances and ambit of the customs audit or customs investigation, that the application would be in the interest of good customs administration and the best use of the Commissioner’s resources.
(4) An application for voluntary disclosure relief shall be submitted to the Commissioner, in such form and manner as may be prescribed, within a period of five years from the date of the incorrect assessment on which the application is based.

196.
196.

An application for voluntary disclosure relief shall be granted if— (a) (b) (c) the application is voluntary, full and complete in all respects; the Commissioner is satisfied that the assessment or re- assessment concerned involved an incorrect assessment; and the Commissioner and the applicant conclude an agreement in accordance with section 197.

Requirements for voluntary disclosure relief.

Agreement for voluntary disclosure relief.
197.—(1) Before the Commissioner grants an application for voluntary disclosure relief, the Commissioner and the applicant shall conclude an agreement in writing— (a) (b) (c) setting out the details of the incorrect assessment on which the voluntary disclosure relief is based; stating the amount owing to the Commissioner; containing an undertaking by the applicant to pay to the Commissioner the amount owing in accordance with such arrangements as may be agreed; and 119 (d) containing an undertaking by the Commissioner that, should the applicant comply with the undertaking given in terms of paragraph (c)— (i) the Commissioner will not institute criminal proceedings against the applicant for any offence under this Act, or any other customs law, arising from the incorrect assessment; and (ii) no penalty will be imposed on the applicant for any contravention of this Act or any other customs law, arising from the incorrect assessment.
(2) The Commissioner may act in accordance with subsection (3), if— (a) (b) (a) (b) (c) an applicant for voluntary disclosure relief made a false or misleading statement in the application or failed to disclose information material to the consideration of the application; or there are reasonable grounds to believe that the applicant for the voluntary disclosure relief was aware, before entering into the agreement, that an audit or investigation of any kind had commenced, or was about to commence, in respect of the matter.
(3) The Commissioner may— cancel any agreement concluded with the applicant under subsection (2) and withdraw any relief provided for in the agreement; recover any amount owing by the applicant, as determined in accordance with this Act and any other applicable customs laws; set-off any amount paid to the Commissioner under the agreement against the amount owed to the Commissioner by the applicant; and 120 (d) impose any penalty applicable to the applicant under this Act or any other customs law.
Refusal of application.

198.

If the Commissioner refuses an application for voluntary disclosure relief, the Commissioner shall be entitled to recover any amount owing by the applicant under this Act or any other customs law.

Reviews.
Reviews.

Sub-Part C—Administrative Reviews and Appeals 199.—(1) A person who is aggrieved by an applicable decision of the Commissioner made under this Act may, in writing to the Commissioner within thirty days after receiving notice of the decision in accordance with subsection (2), apply for a review of the decision.
(2) A notice of the decision for the purposes of subsection (1), shall be given by the Commissioner within such time as shall be specified by Rules and shall include the reasons for the decision.

(3) An application under subsection (1) shall be submitted in the manner prescribed by Rules, together with such information as may be prescribed by Rules.
(4) The Commissioner may, if satisfied that there are good reasons for doing so (for example, as a result of any factors outside of that person’s control), extend the time allowed under subsection (1) for the making of an application.
(5) The Commissioner may— (a) personally consider and determine an application under this section or assign an officer, or a review committee established under section 201, to consider and determine the application; or (b) assign an officer, or a review committee established under section 201, to make recommendations to the Commissioner on any matter concerned in an application for the purpose of enabling the Commissioner to determine the application.
(6) The Commissioner may, by written notice, summon any person to appear before the Commissioner (or such officer or committee 121 as is assigned under subsection (5) to hear or make recommendations on the application) and that person may be examined, on oath or otherwise, upon such appearance.
(7) For the purposes of this section, an applicable decision means a decision or omission in respect of— (a) an authorisation; (b) the assessment of any duty or tax; (c) the abatement of any duty; (d) the entitlement to a refund or drawback; (e) an advance ruling; (f) (g) (h) (i) (j) any voluntary disclosure relief; the release of goods; the imposition of a fee or charge, or the recovery of a cost; the detention or seizure of goods; or the issuance of an administrative penalty notice.
(8) The Regulations may provide for reviews, other than reviews in respect of applicable decisions, and the procedure for such reviews.

(9) An officer assigned for the purposes of subsection (5) shall not be the same officer who made the applicable decision which is the subject of the review but shall be an officer of equivalent, or higher, rank who did not participate in the applicable decision.
200.—(1) An application for review under section 199 shall be determined within such time as shall be specified by Rules.

Time for determining review.

(2) An application for review under section 199 shall be determined either by— (a) confirming or varying the decision concerned; 122 (b) (c) setting aside the decision concerned and substituting a new decision; or referring the matter back to the officer who made the decision, to be dealt with in accordance with the directions of the Commissioner.
(4) The Commissioner shall, in writing, notify the applicant of the decision on the determination of the application, and the reasons for the decision, within such time as shall be prescribed by Rules.

Review committees.
Review committees.

201.—(1) The Commissioner may make Rules— (a) establishing review committees for the purposes of this sub- Part; (b) prescribing the categories of decisions that may or shall be dealt with by such review committees; and (c) providing for the rules of procedure governing such review committees.

(2) Rules made under subsection (1) may establish specialist review committees, for reviews against specific categories of decisions.
(3) A review committee established pursuant to Rules made under subsection (1) may be composed of— (a) officers of the Customs Agency only; or (b) officers of the Customs Agency and other suitably qualified persons.

Effect of application for review.


202.—(1) The fact that an application is made under section 199 does not have the effect of suspending or deferring— (a) (b) a person’s obligation to make a payment or to do anything required to be done by virtue of the decision concerned; or the Commissioner’s entitlement to recover any amount owed to the Commissioner by any person.
(2) Where an application for review relates to a decision concerning goods that are under customs control, the Commissioner shall not release those goods unless the amount assessed by the 123 Commissioner in respect of the goods is paid or the Commissioner receives security in accordance with Part XII for the amount to be paid.
203.—(1) A person who is dissatisfied with the decision made on an application under section 199 may appeal to the Revenue Appeals Tribunal (“the Tribunal”) in accordance with the applicable law within thirty days after being notified of the decision.

Appeal to Tribunal.

(2) The Tribunal may extend the time allowed for submitting an appeal under subsection (1), if satisfied that there is good reason to do so.
(3) The Tribunal may determine an appeal before it by— (a) confirming the decision; or (b) varying or substituting the decision, which may include increasing or reducing any assessment of duty, tax, fee, charge, or penalty imposed under this Act.

(4) The Tribunal shall provide to the parties on an appeal a written record of its decision on the appeal, including the reasons therefor.
(5) An appeal from the decision of the Tribunal shall lie to the Supreme Court, in accordance with applicable rules of court.
PART XII.—Security for Payment of Duty and Other Amounts Payable to Commissioner 204.—(1) The Commissioner may require security— (a) (b) (c) for the payment of any duty or tax that is, or may become payable under this Act or any other customs law; to ensure the collection of any amount payable to the Commissioner other than as described in paragraph (a); or for the fulfilment of any other obligation of a declarant or other debtor in relation to any requirement under the customs laws.
Wh en security may be required.

124 (2) Security referred to in subsection (1)(a) may be required from any one of the following persons in respect of goods— (a) the declarant; or (b) any other person who may become liable to pay an amount to the Commissioner in respect of the goods.

(3) Security referred to in subsection (1)(b) may be required from a person who is, or may become, liable for the payment of the money owed to the Commissioner.
(4) Security referred to in subsection (1)(c) may be required from a person who is, or may become, liable for the fulfilment of the obligation.

(5) Another person may provide security on behalf of a person from whom security is required under this section.
(6) The Commissioner may require security referred to in subsection (1) as a pre-condition for, or at any time subsequent to— (a) (b) (c) the release of goods for a customs procedure; the issue or renewal of an authorisation that the Commissioner is empowered to grant under this Act; or any exemption that the Commissioner is empowered to grant under this Act.

Determination of amount of security.

205.—(1) Security for the purposes of this sub-Part shall be determined on the basis of risk.
(2) When determining the amount of security required under section 204, the Commissioner shall take into account all relevant factors, including— (a) (b) an assessment of the risk to the revenue, and the monetary extent of that risk, to be covered by the security; the record of compliance with customs laws and duty and tax obligations, of the person required to give the security; (c) whether the person required to provide the security has certified status and, if so, the level of the certification; 125 (d) the annual turn-over of the business of the person from whom the security is required; (e) whether the person from whom the security is required is licensed or registered under this Act; and (f) such other factors as may be prescribed by Rules.
(3) If for any reason there is a change affecting— (a) the risk in relation to the payment or recovery of the duty, tax, or other amount; or (b) the fulfilment of the obligation, in respect of which the security was provided, the Commissioner may require the person from whom the security was required to alter the form, nature or amount of the security, or to renew the security, as the Commissioner considers appropriate.
(4) Where security is required to be provided in respect of the payment of duty, tax, or other amounts payable to the Commissioner, the amount of the security required shall not exceed the amount that is payable.

206.—(1) Security provided under this Part shall be in the form of— Form of security.
(a) a bond issued on behalf of the person required to give the security; (b) any security allowed under an international clearance arrangement; (c) a cash deposit, or any other equivalent means of payment acceptable to the Commissioner; or (d) such other kind of security as may be specified by Rules.

(2) No interest shall become payable by the Commissioner in respect of any security provided under this Act.
(3) Security in terms of subsection (1) shall be either— (a) a security relating to a single transaction, goods declaration or customs procedure; or 126 (b) a comprehensive security to cover any duty, tax, and other obligations relating to two or more transactions, goods declarations or customs procedures.

(4) Rules may prescribe the requirements to be satisfied by a comprehensive security for the purposes of subsection (3)(b).
(5) Security under this Part, and all documents accompanying the security, shall be given in such form and manner, and contain such particulars, as may be prescribed by Rules.

Utilisation of security.

207.—(1) Security provided under this Part may be utilised for the payment or recovery of duty, tax, or other amounts owed to the Commissioner, or the fulfilment of any other obligation, in respect of the matter for which the security was given.
(2) Subject to subsection (1), the Commissioner shall return a security to the person who provided the security if— (a) (b) the validity period of the security has expired and the security was not utilised under subsection (1); or the purpose for which the security was provided has lapsed and cannot be revived.

PART XIII.—Enforcement Sub-Part A—Recovery of Debt Sums owed to Commissioner recoverable as debt, excluding de minimis.
208.—(1) Subject to subsection (3), money owed to the Commissioner under this Act— (a) (b) is a debt payable to the Commissioner for credit to the Consolidated Fund; and shall be recovered by the Commissioner in accordance with this sub-Part and any other applicable provisions of this Act.

(2) Where costs or expenses are recoverable under this Act by the Commissioner from any person, the amount of those costs or expenses is a debt payable to the Commissioner.
(3) Where the amount of duty or tax payable in respect of any goods does not exceed the amount prescribed in the Regulations, 127 no notice of demand shall be given, and no action or proceedings to recover that duty or tax shall be taken, under this Act.

209.—(1) A debt may be recovered from— (a) the person liable for the debt; or (b) any security covering that debt.

Recovery of debt, excluding de minimis.


(2) Where a debt is underpaid by an amount that is less than an amount prescribed by the Minister, no action or proceedings to recover the under-payment shall be taken under this Act.

210.

The Commissioner may allow debt to be paid in instalments, subject to such terms and conditions as may be prescribed by Rules.

211.
211.

Interest shall be payable, at such rate as shall be prescribed by regulations subject to affirmative resolution, except as otherwise provided in any law.

Payment of debt in instalments.

Rate of interest.

212.—(1) A person may, in accordance with such terms and conditions as may be prescribed by Rules, establish an account with the Commissioner for the payment of duty, tax, and any other amounts owed to the Commissioner under this Act or any other customs law.
Establishment of accounts with Commissioner.

(2) The Commissioner shall prescribe Rules in respect of the management of accounts for the purposes of subsection (1).

213.—(1) The Commissioner may act in accordance with subsection (2) in any case where the Commissioner knows or has reasonable cause to believe that a person— Garnishment.

(a) holds, controls or has custody of money belonging to a debtor; or (b) is, or will be within one year, liable to make a payment to a debtor.
(2) The Commissioner may, in writing, require the person to pay the money otherwise payable to the debtor, in whole or in part, to the Commissioner— (a) forthwith, in the case of moneys immediately payable; or 128 (b) in any other case, as and when the moneys become payable, on account of the amount owed by the debtor to the Commissioner.
(3) Where the money required to be paid to the Commissioner under subsection (2) is money otherwise payable to the debtor as interest, rent, remuneration, a dividend, an annuity or other periodic payment, the requirement— (a) applies to all such payments to be made by the person to the debtor until the amount owed by the debtor is satisfied; and (b) operates to require payments to the Commissioner, out of each such payment, of such amount as is stipulated by the Commissioner in the requirement.
(4) A receipt issued by the Commissioner for money paid by a person as required under this section is a good and sufficient discharge of the liability of that person to the debtor, to the extent of the payment.
(5) Every person who, being required under subsection (2) to pay an amount of money to the Commissioner— (a) fails to pay that amount (in this section referred to as the unpaid amount) to the Commissioner; or (b) pays all or part of the money (in this section referred to as the diverted money) to a person other than the Commissioner, remains liable to pay to the Commissioner the unpaid amount or the diverted money, as the case may be, and the Commissioner shall be entitled to recover that sum from the first mentioned person as a civil debt owing to the Commissioner.
(6) Where a person carries on business under a duly authorised name, or style, other than the person’s own name— (a) notification to the person of a requirement under this section may be addressed to the name or style under which the person carries on business; and 129 (b) in the case of personal service, in addition to any other lawful means of service, shall be deemed to be validly served if left with an adult person employed at the place of business of the addressee.
(7) Where persons carry on business in partnership— (a) notification to the persons of a requirement under this section may be addressed to the partnership name; and (b) in the case of personal service, in addition to any other lawful means of service, shall be deemed to be validly served if served on one of the partners or left with an adult person employed at the place of business of the partnership.
(8) Except for subsection (5), the provisions of this section apply to the Government of Jamaica, in respect of— (a) money belonging to a debtor, which the Government holds, controls or has custody of; and (b) any payment that the Government is, or will be within one year, liable to pay to a debtor.

214.—(1) The Commissioner may issue a certificate certifying the amount owed by a debtor to the Commissioner that has not been paid, or any part thereof, as an amount payable by the debtor.
Certification of debt.

(2) The Commissioner may make an application to the Supreme Court (in this section referred to as the Court) for an order to have registered in the Court a certificate issued under subsection (1).

(3) An application under subsection (2) shall be made in accordance with the applicable rules of court and shall be heard by a single Judge of the Court in Chambers.
(4) On a hearing under subsection (3), the Judge shall make an order, for the registration of the certificate in the Court, if the Judge is satisfied that— (a) the Commissioner is not restricted by section 215 from taking action under this section in respect of the amount owed by 130 the debtor or any part thereof, as certified in the certificate; and (b) there are reasonable grounds for making the order and it would not in the circumstances be unjust to do so.
(5) A certificate registered under subsection (4) has the same effect, and all proceedings may be taken thereon, as if the certificate were a judgement obtained in the Court against the debtor for a debt in the amount certified, and the rules of the Court, including those provisions for accrual of interest, shall apply accordingly.
(6) For the avoidance of doubt, for the purposes of this section— (a) (b) the rules of the Court relating to judgment debts apply; and the Commissioner shall be deemed to be a judgment creditor under those rules.
(7) All reasonable costs and charges incurred or paid in respect of the registration in the Court of a certificate, or in respect of any proceedings taken to collect the amount certified, are recoverable in like manner as if they had been included in the amount certified in the certificate when it was registered.
(8) For the purpose of creating a charge, lien or priority on property (whether real or personal), or any interest or right in such property, belonging to a debtor, a certificate required to be registered under subsection (4) may be filed, registered or otherwise recorded in any registry system, including— (a) the Register Book of Titles under the Registration of Titles Act; (b) the Security Interests Registry established under the Security Interests in Personal Property Act; and (c) the Record Office under the Record Office Act, in the same manner as a document evidencing a judgment of the Court against a person for a debt owing by that person, or a writ of execution 131 in respect of that debt, may be filed, registered, or otherwise recorded, in that registry system.
(9) If a certificate has been filed, registered, or otherwise recorded, in a registry system under subsection (8) in respect of any property, or any interest or right in such property, belonging to a debtor, a charge, lien, or priority, is created on that property, interest or right, in the same manner and to the same extent as if the certificate were a document evidencing a judgment of the Court against a person for a debt owing by that person or a writ of execution in respect of that debt.
(10) A charge, lien or priority, created under subsection (9) by the filing, registration or other recording of a certificate, shall be subordinate to any charge, lien or priority, in respect of which all steps necessary to make it effective against other creditors were taken before the time the certificate was filed, registered or otherwise recorded.
(11) If a certificate is filed, registered or otherwise recorded under subsection (8), proceedings may be taken in respect of the certificate, including proceedings— (a) to enforce payment of the amount evidenced by the certificate, interest on the amount and all costs and charges paid or incurred in respect of— (i) the filing, registration or other recording of the certificate; and (ii) proceedings taken to collect the amount; (b) (c) (d) to sell or otherwise dispose of any property, or interest or right in such property, belonging to a debtor, and to effect the transfer of the title to such property, interest or right, in furtherance of a sale or disposition of the property, interest or right; to renew or otherwise prolong the effectiveness of the filing, registration or other recording of the certificate; to cancel or withdraw the certificate wholly or in respect of any of the property, or interest or right, affected by the certificate; or 132 (e) to postpone the effectiveness of the filing, registration or other recording of the certificate in favour of any right, charge, lien or priority that has been or is intended to be filed, registered or otherwise recorded in respect of any property, interest, or right, affected by the certificate, in the same manner and to the same extent as if the certificate were a document evidencing a judgement against a person for a debt owing by that person or a writ of execution in respect of that debt.
(12) If a certificate registered under subsection (4) is presented to an official in a registry system referred to in subsection (8) for filing, registration or other recording under that subsection, or a document relating to the certificate is presented to such official for filing, registration, or other recording, for the purpose of any proceeding described in subsection (1), it shall be accepted for filing, registration or other recording in the same manner and to the same extent as if the certificate or document were a document evidencing judgment against a person for a debt owing by that person or a writ of execution in respect of that debt.
(13) If access is sought to any person, place or thing to make a filing, registration or other recording referred to in subsection (12), access shall be granted in the same manner and to the same extent as if the certificate or document relating to the certificate, as the case may be, were a document evidencing judgment against a person for a debt owing by that person or a writ of execution in respect of that debt.
215.—(1) The Commissioner shall not take any action under section 213 or 214 in respect of an amount owed by a debtor unless— (a) (b) (c) the debtor has acknowledged in writing the amount owed, which may include by way of a goods declaration, and has not paid the amount; the time for making any objection or appeal in respect of the amount owed has expired and the amount has not been paid; in the event of an objection or appeal in respect of the amount owed, the objection or appeal has been finally determined in Limitation on actions under sections 213 and 214.
133 accordance with this Act, and the amount has not been paid; or (d) the amount owed has finally been determined by a court, otherwise than pursuant to an objection or appeal referred to in paragraph (c), and the amount has not been paid.

(2) The amounts in respect of which action may be taken by the Commissioner under section 213 or 214 shall not include any amounts, as determined by the Commissioner, that are payable to the debtor by the Commissioner.
(3) This section does not apply to— (a) any amount required to be deducted or withheld, and required to be remitted or paid, under any enactment; or (b) any penalty or interest payable in respect of an amount referred to in paragraph (a).

216.—(1) Where an amount owed by a debtor has not been paid, the Commissioner may require— Recovery by deduction or set-off.
(a) (b) the retention, by way of deduction or set-off of such amount as the Commissioner may specify, out of any amount that may be, or become, payable to the debtor by the Government of Jamaica; and that the amount deducted or set-off be paid to the Commissioner to be applied in reduction of the amount owed by the debtor to the Commissioner.
(2) The amount that may be deducted or set-off under subsection (1) shall not include any amounts, as determined by the Commissioner, that are payable to the debtor by the Commissioner.

217.—(1) All duties, taxes, fees, charges and other sums of money payable, other than as a penalty imposed, under a customs law may be recovered as a civil debt, before a Parish Court, without limitation of amount— Recovery as a civil debt, etc., without prejudice to other remedies.
(a) at any time within seven years after the sum becomes payable; and 134 (b) regardless of whether a fine on conviction or an administrative penalty is paid or payable in respect of an offence.

(2) The provisions of sections 213 and 214 are without prejudice to any other provisions of this Act or any other enactment for the recovery of duty and tax owed by a debtor.

Sub-Part B—Investigations and Powers of Search, Seizure and Detention Power of entry and search.
218.—(1) The proper officer shall be entitled to enter and search any premises or other place in Jamaica— (a) with the consent of the owner or occupier of the premises or other place; or (b) in accordance with a warrant issued under subsection (4).
(2) An officer who has reasonable cause to suspect that any goods, documents or computer equipment, to which this subsection applies, are kept or concealed at any place in Jamaica may apply to a Judge of a Parish Court or a Justice of the Peace for a special warrant in relation to such goods, documents or computer equipment.
(3) Subsection (2) applies to— (a) any goods in relation to which there is a contravention of the customs laws; (b) any documents relating to goods referred to in paragraph (a); and (c) any computer equipment that there are reasonable grounds to believe— (i) (ii) have been used in connection with; and to contain evidence relating to, the contravention.
(4) Where, on an application under subsection (2), the Judge or Justice is satisfied that the issue of a special warrant is justified, the 135 Judge or Justice may grant the special warrant authorising any officer, named therein or authorised by the Commissioner, to— (a) enter and search the premises or place, by day or by night; (b) open the lock of any door, box, safe, or other receptacle, which the officer has reasonable grounds to believe is relevant to the search, using such force as may be necessary; and (c) seize and carry away any matter described in subsection (3) found at the place or premises.
(5) A Judge of a Parish Court or a Justice of the Peace may issue a warrant under this section only on the written application of the officer, setting out under oath or affirmation the grounds why it is necessary for the officer to gain access to the relevant premises or place.
(6) Where the matter seized under subsection (4) is— (a) computer equipment, that equipment shall be detained for not more than seventy-two hours, and thereafter shall be returned to the owner thereof, or the person or premises from which it was seized, as determined appropriate in the circumstances; (b) matter other than computer equipment, that matter may be retained for so long as is necessary to retain it, in its original form, in connection with the purpose for which the warrant was issued, but if the officer has reasonable grounds for believing that the matter— (i) may need to be produced for the purposes of any legal proceedings; and (ii) might otherwise be unavailable for those purposes, the matter may be retained until those proceedings are concluded.
(7) A Judge of a Parish Court or a Justice of the Peace may, on application by the proper officer, extend the time allowed under subsection (6)(a) for the detention of computer equipment, if satisfied 136 that the continuation of the detention is necessary for the purpose of an investigation of an offence, or any proceedings for an offence, under the customs laws.
(8) An officer shall issue a receipt for any goods, documents or computer equipment seized or detained during a search under this section, to the owner or occupier of the premises or other place concerned.

(9) A person shall not prevent an officer from gaining access to any premises or other place which that officer is entitled to access pursuant to a warrant issued under this section.
(10) Notwithstanding subsection (5), the person in control of the premises or other place concerned is entitled to demand that an officer, who seeks access thereto, produce— (a) the officer’s identification card referred to in section 277; and (b) a warrant authorising the officer to enter and search the premises or place, as the case may be.
(11) If an officer, after having complied with a demand under subsection (10), is not immediately allowed entry to the premises or other place, the officer may use force to the extent necessary for the purpose of gaining entry in accordance with the warrant, including— (a) opening, or breaking through where necessary, any entrance to the area, premises or facility, or any door, window, room, enclosure, place, safe, chest, box, package or container that is locked and in respect of which the keys are not produced on demand or are otherwise not made available; (b) breaking through any fence, wall, roof, ceiling, ground or flooring.
(12) A person exercising powers under a warrant issued under this section may secure from other persons such assistance as is reasonably necessary for the purpose of executing the warrant.

137 219.—(1) An officer may stop and search any means of transport— (a) within a customs controlled area; or (b) on any road, if the officer has reasonable grounds to suspect that the means of transport contains any goods in respect of which a contravention of any customs law has been, or is being, committed.
(2) An officer may, at any time for the purposes of this Access to means of transport.

section— (a) order the operator of a vessel, aircraft, or vehicle, to stop or land, as the case may require; or (b) if necessary, force the vessel, aircraft or vehicle, to stop or land, as the case may require.

(3) A person who refuses to stop or land (as the case may be) when required to do so by an officer under subsection (1) or (2) , or to permit the search by the officer, commits an offence.
220.—(1) When performing a search of any premises or other place, or a means of transport, to which an officer has gained entry in accordance with section 218 or 219, in exercise of a power of search, the officer— (a) shall have access to every part of the premises or other place, or means of transport; (b) may rummage any part of the premises or other place, or means of transport; (c) may fasten down the hatchways of any vessel, or mark, lock up, seal or otherwise secure any goods or documents found in, or at the premises or other place, or means of transport; and (d) may search, in accordance with this sub-Part, any person found in, on or at the premises or other place, or means of transport.
Powers during search of premises or other place, or means of transport.
138 (2) If any hatchways of a vessel have been fastened down, or any goods or documents have been marked, locked up, sealed or otherwise secured under subsection (1)(c)— (a) a person shall not, except with the permission of an officer— (i) open the hatchways; (ii) open, break, destroy, alter or in any way tamper with any such mark, lock or seal; or (iii) remove the goods or documents; and (b) the person in control of the premises or other place, or means of transport, shall take all steps reasonable in the circumstances to prevent any contravention of paragraph (a).
(3) A person who contravenes subsection (2)(a) commits an offence.

Stopping or calling on persons.


221.—(1) Subject to subsection (2), an officer may, at any time, for the purpose of enforcing any provision of this Act or any other customs law— (a) stop or call on any person, whether or not the person is located inside or outside a customs controlled area; and (b) require the person to produce any items which the person— (i) is carrying; (ii) has brought into Jamaica; or (iii) intends to take out of Jamaica.
(2) An officer may exercise the powers referred to in subsection (1)(a) and (b) in relation to any person inside or outside a customs controlled area if— (a) the person is located at or in any premises or other place, or in a means of transport, to which the officer has lawfully gained access; or 139 (b) the officer has reasonable grounds to suspect that the person has— (i) any goods that are subject to customs control, in respect of which a contravention of this Act or any other customs law is being or has been committed; or (ii) any documents concerning— (A) any goods that are subject to customs control, in respect of which a contravention of this Act or any other customs law is being, or has been, committed; or (B) any activity which constitutes a contravention of this Act or any other customs law.
(3) If a person referred to in subsection (1) fails to stop when requested by an officer to do so, the officer may take such action, including the use of force, as is necessary in the circumstances to stop that person.
222.—(1) Subject to the provisions of this section, an officer who has reasonable grounds to suspect that a person is carrying goods that are subject to customs control, in respect of which a contravention of any customs law is being committed, may search the person, and any baggage carried by that person.

Search of persons.
(2) In the exercise of any powers under this section— (a) a female shall only be searched by a female officer; (b) a search that involves probing any orifice or cavity of the body shall be carried out only— (i) pursuant to a warrant issued by a Judge of a Parish Court or a Justice of the Peace; and (ii) by a duly registered medical practitioner, who along with the person being searched, such 140 medical assistants as are absolutely necessary in the circumstances, and a witness, if requested by the person being searched, shall be the only persons present during the search; (c) every search shall be carried out in a place and manner that affords the person being searched reasonable privacy; and (d) a search of an individual who is under the age of eighteen years shall only be conducted in the presence of the person’s parent or guardian, or other person (not being an officer) for the time being having the charge, care or custody of that individual, unless such parent, guardian, or other person having the charge, care or custody of the individual cannot be located through reasonable effort.
Exclusion of liability for searches.

223.

The Commissioner and every officer acting in the exercise of a power of search in accordance with the provisions of this sub-Part shall not be held liable, in connection with the search, on the grounds that no evidence of the commission of an offence was found during the search.

Inspection of goods.
224.—(1) An officer may inspect— (a) any goods within a customs controlled area or in or on any premises or other place, or any means of transport, within a customs controlled area; (b) any goods in the possession of a person within a customs controlled area; (c) any goods found during a search, under this sub-Part, of — (i) any premises or other place, or means of transport; or (ii) any person; (d) any goods on public display for sale; (e) any goods produced on request by an officer under this sub- Part; 141 (f) any goods in respect of which the officer has reasonable grounds for suspecting that a contravention of this Act or any other customs law has been committed; or (g) any goods that are subject to customs control.
(2) Subject to the requirements of section 218 (power of entry and search), goods referred to in subsection (1) may be inspected at any time, without prior notice to any person.
(3) An officer may request any person selling, offering for sale or otherwise dealing in, processing or transporting, imported goods— (a) (b) to produce the goods, or make the goods available for inspection, either immediately or at a time and place specified by the officer; if the person is the declarant in relation to a goods declaration registered under this Act, not more than seven years prior to the date of a request under this subsection in respect of those goods, to produce proof of— (i) a declaration for a customs procedure; (ii) payment of the duty and tax applicable to the goods; (iii) in the case of goods for commercial use, the marks and numbers of the packages or containers in which the goods were imported; and (iv) compliance with any other requirements of the customs laws relating to the goods; (c) if the person is not the declarant referred to in paragraph (b), to disclose the name, address and other contact details of the person from whom the goods were obtained.
(4) If an officer has reasonable grounds to suspect that a person referred to in subsection (3) is concealing— (a) any goods or information which that person was required to produce under that subsection; or 142 (b) any goods in respect of which a contravention of this Act or any other customs law is being, or has been, committed, the officer may search that person in accordance with the provisions of section 222(2).
(5) A person who fails to comply with a request made to that person under subsection (3) commits an offence.

Inspection of documents.
225.—(1) Subject to the requirements of section 218 (power of entry and search), an officer may inspect— (a) any documents— (i) found during a search, under this sub-Part, of any premises or other place, or means of transport; (ii) produced to the officer pursuant to a request under this sub-Part; or (iii) that relate to any act or omission which the officer has reasonable grounds to suspect constitutes a contravention of this Act or any other customs law; (b) any documents that relate to— (i) (ii) any premises or other place, or means of transport within a customs controlled area; any premises or other place, or means of transport, searched under this sub-Part; (iii) any goods within a customs controlled area, including any goods in, on or at, any premises or other place, or in a means of transport, within a customs controlled area; (iv) any goods found during a search, under this sub- Part, of any premises or other place, or means of transport; (v) any goods produced on the request of an officer under this sub-Part; 143 (vi) any goods in respect of which the officer has grounds to suspect that a contravention of this Act or any other customs law has been committed; or (vii) any other goods that are subject to customs control; and (c) any records that a person is required to keep or produce under this Act, or any other customs law relating to goods to which this Act applies.
(2) The power to inspect documents under this section includes, to the extent necessary for the enforcement of this Act or any other customs law— (a) examining the documents; (b) copying or making extracts from the documents; (c) making audio or video recordings of the documents; and (d) removing the documents in order to make copies, extracts or recordings, or in order to carry out further examination of the documents.
(3) An officer who removes documents pursuant to subsection (2)(d) shall— (a) provide, in the form prescribed by Rules, a receipt for the documents; and (b) return the documents within a reasonable time, unless the documents are otherwise detained in accordance with this Act.
(4) An officer may, for the purposes of subsection (1), require any person who is in possession, or who has custody or control, of a document referred to in that subsection to— (a) produce the document or make the document available for inspection, either immediately or at a time and place specified by the officer; or Investigative powers.

144 (b) furnish the officer with a copy of the document.
(5) An officer may require any person to produce, either immediately or at a time and place specified by the officer, any document which that person is required under this Act or any other customs law to submit and has failed to submit.

226.
An officer may, for the purposes of this Act or any other customs law— (a) require a person found at, in, or on, any premises or other place, or in a means of transport, accessed by the officer pursuant to a power of search under this sub-Part, and who the officer has reasonable grounds to suspect has the relevant information, to answer any question concerning— (i) (ii) any goods, documents or persons in, on or at the premises or other place or in the means of transport, as the case may be; any goods or documents produced by that person pursuant to a requirement under this sub-Part; or (iii) any act or omission constituting an offence under this Act or any other customs law; (b) require a person stopped or called on under this sub-Part, to answer any question concerning any goods or documents found on that person; (c) take photographs and make audio-visual recordings of anything, or any person, that may be— (i) (ii) relevant for the purpose of any inspection or investigation under this Act; or evidence for the purpose of any criminal or civil proceedings under this Act or any other customs law.
Information on oath.

227.—(1) A person who provides information to the Commissioner for the purposes of this Act shall take all reasonable care to ensure that 145 the information provided is correct in all material particulars, and a person who contravenes this subsection commits an offence.

(2) The Commissioner or a proper officer may administer any oath in relation to the giving of information under this Act.
228.—(1) If under this sub-Part a person who is required to produce any goods or documents, or to answer any question, fails to do so, that person commits an offence and an officer may issue a notice to that person directing the person to appear before that officer or any other officer specified in the notice, at a time and place specified in the notice, to, as the case may be— Failure or refusal to produce goods or documents or to answer questions.
(a) produce the goods or documents concerned; or (b) answer the questions concerned.

(2) A notice under subsection (1)— (a) (b) shall be in writing, in such form as may be prescribed by Rules; shall specify the goods, documents or questions, as the case may be, concerned; and (c) may require the person to answer questions under oath or affirmation.
(3) A person to whom a written notice is issued under this section shall comply with the notice and shall answer truthfully all questions put to the person in respect of the matter.

(4) Nothing in this section or section 226(a) or (b) shall be construed as compelling any person to answer any question which may tend to incriminate that person.
229.—(1) If any container or package in which goods that are not in free circulation are transported is not sealed in accordance with requirements prescribed under this Act, an officer may— Securing goods not in free circulation.

(a) direct the person responsible for the sealing to affix the appropriate seal or fastening to the container or package; or 146 (b) at the cost of the person responsible for the sealing, affix the appropriate seal or fastening to the container or package.
(2) An officer may, at any time, affix a seal or fastening to, add an additional seal or fastening to, or replace any seal or fastening on, any container or package, containing goods that are not in free circulation.

230.

The Commissioner may require to be done under customs supervision anything that is required to be done under this Act in relation to goods that are not in free circulation.

Customs supervision of goods not in free circulation.
147 SUB-PART C—Powers of Arrest 231.—(1) In addition to any power of arrest or detention under any other law, an officer may arrest any person whom the officer has reasonable grounds to believe has committed, is committing or is about to commit, an offence against a customs law, other than an offence in respect of which proceedings are stayed by virtue of section 254(5).

Officer’s powers of arrest.


(2) If a person arrested, or liable to be arrested under a customs law escapes from or evades such arrest, that person may be arrested by an officer at any time within seven years after the date on which the person was first arrested, or liable to be arrested (as the case may be) under the customs law.

(3) A person arrested under this section shall be taken before a Judge of a Parish Court or a Justice of the Peace to be dealt with according to law.
232.—(1) Where an officer has reasonable cause to suspect that a person has committed an offence against any customs law, the officer may apply to a Judge of a Parish Court, or a Justice of the Peace, for a warrant authorising the arrest of that person.

Arrest of person under authority of warrant.


(2) Where an officer knows, or has reasonable cause to suspect, that a person who is liable to be arrested under any customs law is located on any premises, the officer may apply to a Judge of a Parish Court, or a Justice of the Peace, for a warrant to enter and search those premises and effect the arrest.

(3) A warrant of arrest issued by a Judge or Justice under subsection (1) or (2) may be executed by any officer.
(4) A person arrested under this section shall be brought before a Judge of a Parish Court or Justice of the Peace to be dealt with according to law.

233.—(1) An officer who, in the reasonable belief that the officer is arresting a specific person, arrests another person, is not liable for wrongful arrest unless it is established that the officer acted maliciously in making the arrest.

Non-liability for wrongful arrest.


148 (2) A constable, an officer, or any other person who assists an officer in making an arrest, or who is required to detain a person so arrested, and who reasonably believes that the person is the person who is to be or has been arrested in accordance with section 231 or 232, shall not be liable if the arrest is wrongful unless it is established that the person acted maliciously in assisting the arrest.
Sub-Part D—Carrying and Use of Arms and Ammunition Use of firearms.

234.—(1) The Commissioner may issue to an officer any of the following items— (a) subject to the provisions of the Firearms Act, an official firearm and ammunition; (b) non-lethal weapons, for the purpose of exercising the officer’s functions under this Act, and an officer to whom any such item is issued shall be entitled to carry that item.
(2) The Commissioner may, after consultation with the Minister responsible for national security and subject to the Firearms Act, establish an armoury, appoint an armourer, and assign that armourer such functions and duties as are required, for the purposes of the customs laws.
(3) The Commissioner shall, in accordance with the general directions of the Minister responsible for finance, provide an account to the Minister responsible for national security, in respect of the armoury and, after considering the account, the Minister responsible for national security shall take such action (if any) as that Minister considers appropriate.

Sub-Part E—Detention, Seizure and Confiscation of Goods Power to detain goods.
235.—(1) An officer may detain goods under customs control, or documents relating to such goods— (a) for the purpose of investigating or determining whether— (i) a contravention of this Act or any other customs law has been committed; 149 (ii) (iii) the goods are to be excluded or exempted from a requirement of this Act or any other customs law, or are goods in respect of which an authorisation or other special dispensation applies; the goods are prohibited, or restricted, goods and are being dealt with in contravention of any law; or (iv) the goods have been or are being used in the commission of an offence against a customs law; (b) (c) if the detention of the goods or documents is permitted by any other law; or in such other circumstances as may be prescribed by regulations subject to affirmative resolution.
(2) Upon detaining goods under subsection (1), the officer shall issue a notice of detention to— (a) (b) the declarant or, if there is no declarant, the importer or exporter (as the case may be); and the person in whose custody the goods are, or are believed to be, at the time of detention.
(3) Subsection (2) does not apply to a person who is unknown or cannot be located through reasonable effort, and in that case the officer shall affix the notice to a conspicuous location at the place where the goods are detained.

(4) If goods are detained under this section while the goods are at a customs controlled area, the Commissioner shall issue a copy of the notice of detention to the operator of the customs controlled area.
(5) A notice of detention under subsection (1) shall be in the form prescribed by Rules.

236.—(1) Before inspecting goods that have been detained under this sub-Part, an officer shall— Inspection of detained goods.

(a) notify the declarant of the date, time and place for the inspection; and that the declarant may opt to be present at the inspection; or 150 (b) require the declarant to be present at the inspection, by notice in writing stating the date, time and place for the inspection.
(2) An officer may inspect goods detained under this sub- Part, in the absence of the declarant, if— (a) the declarant fails to attend the inspection at the date, time and place specified in a notice under subsection (1); or (b) subsection (3) applies.
(3) An officer may dispense with the requirement for a notice under subsection (1) and proceed to conduct an inspection of goods if the officer is satisfied that giving notice of the date, time and place for the inspection would prejudice— (a) (b) an investigation into an offence under this Act or any other law, or any interest of national security or public health; or the exercise of the Commissioner’s functions under this Act or any other law.

Termination of detention.
237.—(1) Where goods are detained under this sub-Part but the grounds for the detention no longer exist or twelve months have elapsed since the date of the detention, the Commissioner shall— (a) either seize or confiscate the goods, if reasonable grounds for such seizure or confiscation exist under this Act or any other law, or terminate the detention of the goods; (b) notify the declarant of the action taken under paragraph (a); and (c) (a) (b) if the goods are kept at any premises that is not a customs controlled area, the Commissioner shall also notify the owner or occupier of the premises of the action taken under paragraph (a).
(2) Notwithstanding— the time specified for a review or appeal under sub-Part C of Part XI; and that the time allowed under subsection (1) has not elapsed, where no action is taken under subsection (1)(a) within ninety 151 days after the date of the detention, the declarant or, if there is no declarant, the importer or exporter (as the case may be) may at any time while the goods remain detained apply for a review or make an appeal, in accordance with sub- Part C of Part XI, against the detention.
238.—(1) The Commissioner may seize any goods detained under this sub-Part— Power to seize goods.

(a) (b) (c) (d) if the goods are liable to confiscation under this Act or any other customs law; if the goods are, or may be, needed as evidence in any criminal proceedings under the customs laws; if the seizure of the goods is otherwise permitted under this Act or any other law; or in such other circumstances as may be prescribed by regulations.
(2) Goods seized under this section shall, for the duration of the seizure, be stored in accordance with section 242.

239.—(1) Upon seizing goods under section 238, an officer shall issue a notice of the seizure – Notice of seizure.
(a) in the case of goods that were detained under section 235 at the time of the seizure, to the person to whom the notice of detention was issued; (b) in the case of goods other than goods referred to in paragraph (a), to— (i) (ii) the declarant or, if there is no declarant, the importer or exporter (as the case may be); and the occupier of the premises where the goods are located at the time of the seizure.
(2) Subsection (1)(b) shall not apply to a person who is unknown or cannot be located through reasonable effort, and in that case the officer shall affix the notice to a conspicuous location at the place where the goods are seized.

152 (3) A notice under subsection (1) shall be issued in the form and, subject to subsection (2), in the manner, prescribed by Rules and shall state the quantity and description of the goods seized.

Termination of seizure.


240.—(1) The declarant in respect of goods seized under this sub- Part, or, if there is no declarant, the importer or exporter (as the case may be) may apply to the Commissioner for termination of the seizure.

(2) An application under subsection (1) shall— (a) state the reason why the seizure should be terminated; and (b) be made in such form and manner as may be prescribed by Rules.
(3) Upon considering an application under subsection (1), the Commissioner may— (a) grant the application subject to such conditions as the Commissioner considers appropriate for compliance with the customs laws in respect of the goods; or (b) refuse the application.
(4) Subject to subsection (5), if an application under this section is granted, the applicant shall pay to the Commissioner— (a) all duty, tax, charges and penalties due to the Commissioner in respect of the goods; and (b) any expenses incurred by the Commissioner in respect of— (i) (ii) the seizure; and if the goods were detained under section 235 before the seizure, the detention of the goods.
(5) Where an application under subsection (4) is granted because there were no grounds under this Part for the seizure, the applicant shall not be liable to pay the expenses referred to in subsection (4)(b).

(6) The Commissioner shall notify the applicant— (a) if the application under subsection (1) is granted, of the termination of the seizure; or 153 (b) if the application under subsection (1) is refused, of the refusal and the grounds therefor.
(7) A copy of the notice given under subsection (6)(a) shall be given to the occupier of the premises on which the seized goods are kept.

241.—(1) Notwithstanding section 199, where an application for review is made or an appeal is brought against the decision of the Commissioner to refuse an application for the termination of a seizure, the Commissioner may apply to the Court for an order for the confiscation of the goods.

Application for confiscation upon refusal to terminate seizure.
(2) The Commissioner shall— (a) give notice of the application under subsection (1) to— (i) (ii) the declarant or, if there is no declarant, the importer or exporter (as the case may be); and the occupier of the premises where the goods are located at the time of the seizure; and (b) publish a notice of the application in a daily newspaper in circulation throughout Jamaica, and may also publish the notice using such other means as the Commissioner considers appropriate to bring the application to the attention of the public.
(3) Subsection (2)(a)(ii) shall not apply to a person who is unknown or cannot be located through reasonable effort, and in that case the officer shall affix the notice to a conspicuous location at the place where the goods are seized.
(4) Where an application for the confiscation of goods is made under subsection (1), any person who claims an interest in the goods may, before the confiscation order is made, apply to the Court for an order under subsection (5) showing cause why the confiscation order should not be made.
(5) On an application under subsection (4), the Court shall make an order declaring the nature, extent and value (as at the time the 154 order is made) of the person’s interest in the goods if the Court is satisfied— (a) that the person was not in any way involved in the commission of the offence on which the seizure was grounded; and (b) where the person acquired the interest during or after the commission of the offence, the person acquired the interest— (i) for sufficient consideration; and (ii) without knowing, or having reasonable grounds to suspect, that at the time the person acquired the interest the goods were connected with the offence.
(6) Subject to subsection (7), where a confiscation order has already been made under this section, a person who claims an interest in the goods concerned may, before the end of the period of sixty days commencing on the day on which the confiscation order is made or such longer period as the Court may allow having regard to all the circumstances, apply to the Court for an order under subsection (5).
(7) A person who— (a) had knowledge of the application for the confiscation order before the order was made; or (b) appeared at the hearing of that application,shall not, except with the leave of the Court, be permitted to make an application under subsection (6).
(8) Where a person has obtained an order under subsection (5) and the period allowed by rules of court with respect to the making of appeals has expired, the Minister shall direct that— (a) the goods or the part thereof to which the person’s interest relates be promptly returned to the person within ninety-six hours; or (b) an amount equal to the value of the person’s interest as declared in the order be paid to the person.
155 (9) In this section, “Court” means the Parish Court for the parish in respect of which the goods are seized.

242.—(1) Goods detained under section 235 or seized under section 238— Storage of detained or seized goods.
(a) may, pending any action that may be taken in respect of the goods, be kept at the place where they were detained or seized, as the case may be, or be stored at any premises or warehouse, as the Commissioner may direct; and (b) in the case of goods that are perishable, shall be stored in accordance with Rules.

(2) A person shall not remove goods, from the place where they are kept pursuant to subsection (1), unless the Commissioner so permits.
(3) If the place where goods are kept pursuant to subsection (1) is not a customs controlled area, the Commissioner shall for the purposes of this Act have the same access and powers in respect of those goods as if that place were a customs controlled area.

(4) A person who contravenes subsection (2) commits an offence.

243.—(1) Subject to subsection (3), the Commissioner may confiscate— Confiscation of goods.
(a) any goods in respect of which an offence against this Act or any other customs law is committed, in respect of which proceedings are stayed by virtue of section 254(5); (b) any goods that are required to be destroyed or otherwise disposed of in order to give effect to a provision of this Act or any other customs law; (c) any item (including any means of transport), that has been specially constructed, adapted, altered or fitted, in any manner for the purpose of concealing goods subject to customs control, in a manner calculated to deceive an officer; 156 (d) any document in respect of which an offence falling within paragraph (a) has been committed or which relates to such an offence; (e) any goods imported contrary to any restrictions or conditions imposed under any other law, or that are required to be confiscated under any other law, and which the competent authority has directed the Commissioner to confiscate; or (f) any prohibited goods.
(2) In this section and sections 250 and 251, “competent authority” means the appropriate Government authority responsible for regulating the prohibited or restricted goods concerned.
(3) The Commissioner may confiscate any goods referred to in subsection (1), which were seized pursuant to a power under this sub-Part— (a) (b) if after the expiration of sixty days after the date on which the goods were seized, no application for termination of the seizure is made under section 240; or if an application for termination of the seizure has been made but has been refused and no application for review or appeal against the refusal has been made within the time allowed under sub-Part C of Part XI.
(4) Where an application for review, or an appeal is made against the refusal of an application to terminate a seizure, the Commissioner shall act in accordance with section 241.
(5) The Commissioner shall give written notice of the confisca- tion of goods under this section to— (a) (b) in the case of goods seized under section 238, the person to whom notice of the seizure is required to be given; and in any other case, the declarant or, if there is no declarant, the importer or exporter (as the case may be), or the person in possession of, and who appears to be in possession of, the goods at the time of the confiscation.
157 (6) Goods confiscated under this section become the property of the Crown.

244.—(1) The Minister shall direct the Commissioner to return any goods if the goods were confiscated in error.

Withdrawal o f confiscation.

(2) Where goods are directed to be returned under subsection (1), the Commissioner shall notify— (a) (b) all persons to whom notice of the confiscation was issued; and if goods confiscated under this sub-Part are kept at any premises, the owner or occupier of the premises.

245.
245.

Goods confiscated under this sub-Part shall be disposed of in such manner as the Minister may prescribe.

Disposal of confiscated goods.

Sub-Part F—Prohibited and Restricted Goods 246.—(1) The Minister may, by order published in the Gazette, prohibit absolutely, the importation, exportation, or carriage coastwise, of— Power to prohibit importation, etc., of goods.
(a) goods of any kind specified in the order; or (b) goods of any kind to or from any particular place, outside Jamaica, named in the order.

(2) The following goods are prohibited goods for the purposes of this Act— (a) any goods imported in contravention of any law prohibiting the importation of those goods; and (b) any goods in the process of being exported in contravention of any law prohibiting the exportation of those goods.
(3) A person who imports or exports prohibited goods or contravenes an order under subsection (1) commits an offence.

247.

Goods under a trans-shipment, transit to export or stores procedure shall not be treated as prohibited goods under this sub-Part, unless the import or export of those goods under the trans-shipment, transit to export or stores procedure is expressly prohibited by any regulations made under this Act or by any other law.

Savings for transit goods and stores.

158 Restricted goods.


248.—(1) Any goods that may only be imported into, or exported from, Jamaica in accordance with conditions or restrictions imposed by law are restricted goods for the purposes of this Act.

Clearance of prohibited goods and restricted goods.
(2) The Minister may by order published in the Gazette specify in relation to— (a) goods of any kind specified in the order; or (b) goods of any kind intended to be imported, exported, or carried coastwise, to or from any particular place outside Jamaica named in the order, the conditions which shall be required to be met for the goods to be imported, exported or carried coastwise.

249.—(1) No person shall clear prohibited goods for a customs procedure.
(2) No person may clear restricted goods for a customs procedure unless— (a) (b) that person submits to the Commissioner an authorisation for the import, possession or export of those goods; or the authorisation referred to in paragraph (a) is issued or confirmed electronically by the competent authority for issuing the authorisation, in such manner as the Commissioner may direct.
(3) Notwithstanding subsections (1) and (2), but subject to subsection (4), imported prohibited or imported restricted goods destined for a place other than Jamaica may be cleared for trans- shipment, transit to export, or as stores.
(4) Imported prohibited or imported restricted goods shall not be trans-shipped, or placed under the transit to export procedure or the stores procedure, in circumstances where the import, export or possession of such goods is prohibited or restricted by any law the purpose of which is to— (a) combat illicit trade in narcotics, or arms and ammunition, or endangered species, or any other items prescribed by regulations; 159 (b) combat the spread of contagious human, animal or plant diseases; (c) protect the public against hazardous substances; (d) protect public health or safety; or (e) give effect to any international obligation binding on Jamaica, except in accordance with the applicable provisions of that law.
(5) A person who attempts to clear goods in contravention of this section commits an offence.

250.—(1) Subject to subsection (2), the Commissioner shall detain, in accordance with section 235, any prohibited or restricted goods imported, or in the process of being exported in contravention of— Detention of prohibited or restricted goods.

(a) any law; or (b) any term or condition imposed under any law.
(2) The following goods are excluded from detention under subsection (1)— (a) imported prohibited or imported restricted goods that are cleared under section 249(3) for trans-shipment or transit to export, or as stores, if the goods are— (i) (ii) dealt with strictly in accordance with the provisions of this Act relating to that procedure; and exported from Jamaica within the period applicable to those goods in accordance with that procedure; (b) prohibited or restricted goods that are on board a foreign- going means of transport when the means of transport enters Jamaica, if those goods are destined for a place other than Jamaica and remain on board that means of transport until the means of transport leaves Jamaica; and (c) prohibited or restricted goods that are on board a foreign- going means of transport, when the means of transport enters 160 Jamaica, as stores for that means of transport, if those goods— (i) (ii) are declared under section 50; are not off-loaded in Jamaica; and (iii) are used, or exported from Jamaica, on board that means of transport as stores for that means of transport, unless the goods are goods referred to in section 249(4).
(3) The Commissioner shall promptly terminate the detention of goods under subsection (1) if— (a) the goods were detained in error; or (b) the competent authority requests the Commissioner to terminate the detention of the goods, unless the Commission has other grounds for detaining the goods under this Act.
(4) Subject to subsection (5), the Commissioner may— (a) on application by the declarant or, if there is no declarant, the importer, of prohibited or restricted goods detained under this section, terminate the detention of the goods and allow the applicant, to clear the goods for outright export and immediately export those goods from Jamaica, at the applicant’s expense and under the supervision of the Commissioner; (b) on application by the person who intended to export prohibited or restricted goods that were in free circulation before being detained under this section, terminate the detention and allow the goods to revert to free circulation.
(5) The Commissioner may grant an application under subsection (4) only if the applicant submits proof to the Commissioner, in the manner prescribed by Rules, that the competent authority does not object to the application.

Disposal of detained prohibited or restricted goods.
161 251.—(1) Goods detained under section 250 shall be dealt with in accordance with, as the case requires— (a) (b) (c) the law under which the goods are prohibited goods or restricted goods; the law regulating criminal proceedings in respect of those goods, if and to the extent that the goods are needed as evidence in any criminal proceedings; or if the competent authority requests that the Commissioner dispose of the goods and the Commissioner accedes to the request, in accordance with that request.
(2) For the purposes of subsection (1)(c), the Commissioner— (a) may impose conditions, as to costs or otherwise, in acceding to a request; and (b) shall confiscate the goods in accordance with section 243.

(3) Prohibited or restricted goods referred to in subsection (1)(a) or (b) shall be handed over to, or kept under customs control for the purposes of the competent authority.
(4) Subject to subsections (3) and (5), a competent authority shall be responsible for the removal and disposal of prohibited or restricted goods detained under section 250.
(5) Prohibited or restricted goods— (a) imported, or in the process of being exported, in contravention of any law referred to in section 249(4) shall be dealt with in the manner provided for in that law, or if there is no provision in that law providing for the manner in which those goods shall be dealt with in the event of unlawful importation or exportation (as the case may be) then in accordance with the directions of the competent authority concerned; or (b) in any case where paragraph (a) does not apply, shall be detained or confiscated under this section, unless required 162 under subsection (3) to be handed over or kept, and shall be disposed of in accordance with the directions of the Minister and subject to the following principles— (i) (ii) in the case of goods referred to in section 246(2)(a) or 249(4), the goods shall be destroyed or otherwise disposed of in a way that will not allow the goods into free circulation in Jamaica; in the case of goods referred to in section 246(2)(b), the goods shall be disposed of in an appropriate manner, which may include— (A) destroying the goods; or (B) exporting or re-exporting the goods.
(6) Where prohibited or restricted goods are detained, confiscated, destroyed, or otherwise disposed of under this Act or any other customs law, the Commissioner shall be entitled to recover all the expenses related to such detention, confiscation, destruction or disposal, from— (a) (b) the declarant; or if there is no declarant, the importer or exporter of the goods, and any agent liable for the goods under section 270.

252.
252.

Nothing in this sub-Part shall be construed as affecting the application of any other law prohibiting, restricting or controlling the importation, possession or exportation of goods, to the extent that this sub-Part is inconsistent with that other law.
PART XIV—Offences 253.—(1) For the purposes of this Act, the offences set out in the first column of the Third Schedule are the specified offences, and the penalties specified in the second column of that Schedule shall apply respectively to the offences, upon summary conviction before, unless otherwise provided, a Judge of a Parish Court.
(2) In the case of a conviction for an offence under section 40(5) before a Parish Court, the Court shall if no request is made to it Effect on other laws relating to prohibited or restricted goods.

Specified offences.

Third Schedule.


163 under section 52 of the Proceeds of Crime Act, refer the matter to the Director of Public Prosecutions, along with the notes of evidence and the Court’s observations thereon, for the purpose of considering whether an application ought to be made under section 52 of the Proceeds of Crime Act.

(3) The Minister may by order subject to affirmative resolution amend the Third Schedule.
254.—(1) For the purposes of this Act, the applicable offences are the offences set out in the Fourth Schedule, and any other offence to which an administrative penalty may be applied by virtue of any provision made by or under this Act.

Administrative penalties.

Fourth Schedule.


(2) Where the Commissioner has reasonable grounds to suspect that a person has committed an applicable offence, the Commissioner shall, in respect of the alleged offence— (a) (b) (c) (a) issue an informal warning to the person; issue a formal warning to the person; or issue an administrative penalty notice to the person.
(3) For the purposes of subsection (2)— an informal warning is a notice of the contravention given, without any particular requirement as to form, a record of which is maintained in accordance with Rules but which— (i) (ii) shall not be taken into account in assessing a person’s compliance with customs laws; shall be taken into account in determining whether a formal warning or administrative penalty is issued in respect of any further contravention; (b) a formal warning is a written notice of the contravention, in the form prescribed by Rules, a record of which is maintained by the Commissioner in accordance with Rules, for the purpose of— (i) assessing the person’s compliance with customs laws; and 164 (ii) determining whether an administrative penalty notice is issued in respect of any further contravention.
(4) An administrative penalty notice under this section is a notice in writing in prescribed form offering the person to whom it is issued the opportunity to discharge any liability to conviction of an applicable offence by payment of an administrative penalty under this section, and the notice shall— (a) give such particulars of the offence alleged as are necessary for giving reasonable information of the allegation; and (b) state— (i) (ii) the period (whether fifteen days or a longer period) during which, by virtue of subsection (6) proceedings will not be taken for the offence; and the amount of the administrative penalty payable by the person.
(5) Where a person is issued an administrative penalty notice under this section, proceedings shall not be taken against any person in respect of the applicable offence concerned until the end of fifteen days following the date of the notice or such longer period as may be specified in the notice.
(6) A person to whom an administrative penalty notice is issued under this section shall not be liable to be convicted of the applicable offence concerned— (a) (b) if the person pays the administrative penalty with respect thereto in accordance with this section; and if the offence is a continuing offence, the person has taken steps such that the offence no longer continues,before the later of expiration of the fifteen days following the date of the administrative penalty notice referred to in subsection (4) or such longer period as may be specified in the notice, or the date on which proceedings are begun in respect of the offence.
165 (7) In subsections (5) and (6), “proceedings” means criminal proceedings in respect of the act or omission constituting the offence concerned, and “convicted” shall be construed accordingly.
(8) Payment of an administrative penalty under this section shall be made to the Commissioner, and in any proceedings a certificate that payment of the administrative penalty was or was not made to the Commissioner by a date specified in the certificate shall, if the certificate purports to be signed by the Commissioner, be admissible as evidence of the facts stated therein.
(9) In any proceedings for an applicable offence, no reference shall be made to the giving of any notice under this section or to the payment or non-payment of an administrative penalty under this section, unless in the course of the proceedings or in some document which is before the court in connection with the proceedings, reference is made by or on behalf of the accused to the giving of such a notice, or, as the case may be, to such payment or non-payment.
(10) The conduct specified in Column 1 of the Fourth Schedule constitutes offences for which— Fourth Schedule.

(a) (b) the penalty on conviction specified in Column 2 of that Schedule shall apply, as the maximum penalty that may be imposed in relation to the respective offence, upon conviction before a Judge of a Parish Court; and the administrative penalty specified in regulations made under subsection (11) shall apply in lieu of the respective offence, in accordance with the provisions of this section.
(11) The Minister may, subject to affirmative resolution, make regulations providing for any matter necessary for, or incidental to, the operation of this section, and, in particular, such regulations may— (a) prescribe— (i) (ii) the form of notice to be issued under subsection (2)(c); the nature of any information to be furnished to the Commissioner along with any payment of an administrative penalty; 166 (iii) provisions for the cancellation or variation of notices issued under subsection (2)(c); (b) amend the Fourth Schedule; and (c) specify the administrative penalty that applies in lieu of conviction for the offence, and for that purpose may specify different levels of administrative penalty in respect of specified circumstances relating to the commission of the offence (for example, having regard to the gravity of the contravention, the value of the goods concerned, whether loss or damage is caused to any person, or the mens rea involved in the commission of the offence).
(12) The Commissioner shall not maintain a record of any administrative penalty, imposed under this section, longer than seven years after the date on which the administrative penalty notice in respect thereof was issued.
(13) Notwithstanding subsection (12), data relating to administrative penalties may be kept by the Commissioner if that data consists of statistical information that does not reveal the identity of, or any other personal information relating to, any person to whom an administrative penalty notice is issued.

(14) Information relating to administrative penalty notices may only be published by the Commissioner if it is statistical information as described in subsection (13).

Legal proceedings.
Legal proceedings.

255.—(1) Where a person charged with an offence under a customs law has absconded, that person may be tried, convicted and sentenced in that person’s absence.

(2) An officer shall be deemed to be a competent witness at the trial of any matter relating to the enforcement of a customs law notwithstanding that the officer may be entitled to a reward upon the conviction of the party charged in the matter.
(3) In any legal proceedings concerning a customs law— (a) where any book or document submitted or kept under a customs law is required as evidence in any court as to the 167 transaction to which it refers, a copy of the same, certified by an officer to be a true copy thereof, shall be admissible for that purpose without the production of the original; and (b) copies of official documents certified to be true copies under the hand and seal or stamp of the office of— (i) (ii) any of the principal officers responsible for customs and excise in any jurisdiction having reciprocal arrangements with Jamaica in respect of the certification of documents for the purpose of any customs law; any comptroller of revenue in any Commonwealth country or such other country as may be prescribed; (iii) any Jamaican Consul or Vice-Consul in any other country, shall be received as prima facie evidence of the contents thereof.
256.—(1) Notwithstanding anything contained in any other law, where a court imposes a monetary penalty for an offence under this Act, and the penalty is not paid, the court may order that in lieu of payment of that penalty the offender be imprisoned for a term not exceeding— Further provisions in respect of penalties and remedies, on conviction.
(a) one year, in any case where the monetary penalty concerned is one million dollars or less; (b) five years, in any case where the monetary penalty concerned exceeds one million dollars.
(2) Where in respect of any offence under this Act it is established that— (a) while engaged in the commission of the offence, the offender— (i) used force, or the threat of harm to any person or property; or 168 (ii) was disguised in any way to conceal the offender’s identity; or (b) there are any other circumstances which the court considers to have aggravated the offence, the offender shall, in lieu of the penalty that would otherwise be applicable for the offence, be liable on conviction to a penalty not exceeding three times the amount of that otherwise applicable penalty.
(3) Where a person is convicted of an offence under this Act, the court may, in addition to any penalty imposed under this Act, order the person convicted to pay a fixed sum as compensation to any person who has suffered loss as a result of the commission of the offence.

(4) An order under subsection (3) shall be without prejudice to any other remedy which the person who has suffered loss may have under any other law.
(5) The court may make an order under subsection (3) of its own motion or upon the application of any person in accordance with subsection (6).

(6) A person who has suffered loss as a result of the commission of the offence under this Part may apply in accordance with rules of court for an order under subsection (3), at any time before sentence is passed on the person against whom the order is sought.

Place where offence may be tried.

257.


Notwithstanding anything contained in any other law, in any case where a question arises as to where in Jamaica an offence under a customs law is committed, the person alleged to have committed the offence may be tried before the Parish Court having jurisdiction in the place where the person is— (a) (b) arrested for the offence; or landed, if arrested off land.

Value of goods and determination of penalty.


258.—(1) Where the amount of the penalty applicable in respect of the contravention of a customs law is to be calculated based on the value of goods concerned, that value shall be determined in accordance with section 20.
169 (2) A certificate signed by the Commissioner as to the value of goods, determined in accordance with subsection (1), and the import duty and tax payable thereon shall be accepted by a court as prima facie evidence of the value of those goods and the import duty and tax payable thereon.

PART XV—General 259.


The Commissioner may exercise any of the powers given to the Commissioner under this Act in the contiguous zone as defined by section 2 of the Maritime Areas Act, for the purposes relating to customs specified in section 20 of that Act.

Exercise of powers in contiguous zone.


260.—(1) Subject to section 262(2), the Minister may make regulations in order to give effect to the provisions of this Act and, except as provided in section 261, prescribing anything required to be prescribed under this Act.

Regulations.
(2) Without prejudice to the generality of subsection (1), regulations made under this section may provide for— (a) (b) (c) (d) the charging and recovery of fees in respect of any matter under this Act; the manner in which, and the persons to whom, fees and other charges under this Act are to be paid; the remission, refund or waiver of, or the exemption from, fees or other charges (not including duty and tax) payable under this Act; the rate of interest to be paid in respect of an overdue debt for the purposes of section 8, and the circumstances and manner in which such interest shall be paid; (e) the licensing of customs brokers.
261.—(1) Subject to section 262(2), the Commissioner may make rules in respect of any matter required to be determined, directed or prescribed by Rules under this Act and, without prejudice to the generality of the foregoing, such rules may make provision in respect of— Rules.
(a) the communication systems administered by the Commissioner for the implementation of the customs laws, 170 including the conditions and requirements for electronic transactions with the Commissioner; the form and contents of any report, notice, document or other information required to be submitted to the Commissioner or an officer, under this Act, and the manner of such submission; the circumstances and manner in which, and the conditions on which any report, notice, or other document referred to in paragraph (b) may be amended; subject to the provisions of this Act, the records that persons to whom this Act applies shall keep for the purposes of this Act, and the manner in which, period for which, and place at which, those records shall be kept; the form of any notice required to be issued by the Commissioner under this Act; the days and hours during which the services of the Customs Agency shall be provided to the public, and the working hours of officers for the purposes of doing anything required under the customs laws; the provision of statements of accounts of the application of the proceeds of the sale of goods under section 122; the issue by the Commissioner of non-binding advice on any matter; subject to the provisions of all applicable laws, the procedure for the conduct of searches of premises, places, persons or things, under this Act (and different procedures may be specified for different types of searches); the effective administration and control of Government warehouses; and the conduct of activities in customs controlled areas, including with respect to the security of such areas.
(b) (c) (d) (e) (f) (g) (h) (i) (j) (k) Publications.

171 (2) Rules made under subsection (1) shall be published in the Gazette and shall come into operation upon the expiration of fourteen days from the date of such publication.

(3) No rule made under this section shall be construed to have retroactive effect.
262.—(1) The Commissioner shall, on the public website of the Customs Agency and in such other manner as the Commissioner considers appropriate and expedient, publish or otherwise make freely available the customs laws, such administrative guidance and other information as the Commissioner considers relevant for publication in respect of the customs laws, and all information as to the applicable fees and forms required under this Act.
(2) Before any regulations or rules under this Act are brought into operation, the person responsible for making those regulations or rules (as the case may be) shall cause them to be brought to the attention of the public by publishing them on the public website of the Customs Agency, together with a notification inviting the public to submit comments on those regulations or rules within a specified period, not being less than twenty-one days before the regulations or rules (as the case may be) are brought into operation.
(3) The person responsible for making the regulations or rules shall revise the regulations or rules (as the case may be) as that person considers appropriate having regard to the comments submitted under subsection (2), before the regulations or rules are brought into operation.
(4) Subsections (2) and (3) shall not apply to any provisions relating to national security or which are necessary in the public interest, or in the event of any public emergency, so however, that such provisions shall be subject to negative resolution.
263.—(1) Unless exempted by Rules, every person who conducts business as a declarant, an importer, exporter, customs broker, carrier, cargo aggregator, operator of a customs controlled area, warehouse keeper, airport manager, port manager, person concerned with the coasting trade, agent, or other person who conducts business under any customs law, shall keep, or cause to be kept, in Jamaica in Records of customs business.
172 such form and manner as may be prescribed by Rules, all documents relating to the transaction of that business, for a period of seven years from the date of the particular transaction and make them available as required under subsection (2).
(2) A person to whom subsection (1) applies shall, within thirty days after being required to do so by the Commissioner or such longer period as the Commissioner may allow— (a) make available, to the Commissioner, the documents that the person is required to keep under that subsection, and any copies of such documents that the Commissioner may require; (b) answer any question relevant to any matter arising under this Act in respect of those documents; and (c) provide such facilities and assistance as an officer may require for the examination of the documents.
(3) A person who contravenes subsection (1) or (2)(a) commits an offence.

(4) A person who contravenes subsection 2(c) commits an offence.

Production of documents.

264.—(1) The Commissioner may, by notice in writing require a person to whom section 263(1) applies, to produce, for inspection by an officer, any documents that the Commissioner considers relevant or necessary for the purposes of an investigation or audit under this Act.
(2) A person required to produce a document under subsection (1) shall do so within thirty days after receipt of the notice or such longer period as the Commissioner may allow, and if the person fails to do so, the person commits an offence.

(3) It shall be a defence to any proceedings for non-compliance with subsection (2) for the person to show that the person had a lawful excuse for not producing the document.
265.—(1) Rules may prescribe the form and manner in which any document required to be kept under this Act shall be kept.

Manner in which docu- ments are to be kept.


173 (2) If a document required to be kept under this Act is stored electronically, the person required to keep the document shall, at the request of an officer, cause the document to be made available to the officer in a form that— (a) is legible and intelligible without the need for any password, key, code or other method of deciphering it; and (b) can be taken away by the officer,and if the person fails to do so the person commits an offence.
(3) Where the Commissioner requires an original document to be produced in respect of any imported or exported goods, the Commissioner may— (a) require the document to be submitted in duplicate, and retain the duplicate; or (b) retain the original, if the document is not submitted in duplicate.

266.—(1) The Commissioner may take possession of, and retain, any document required to be produced under this Act.

Retention of documents by Commissioner.


(2) If the Commissioner takes possession of a document pursuant to subsection (1) or section 265(3)(b), the Commissioner shall provide the person from whom possession was taken with a copy thereof, certified under the seal of the Commissioner as a true copy.

(3) Every copy certified under subsection (2) is admissible as evidence in all courts and tribunals, and for all purposes, as if it were the original.
(4) Where the Commissioner retains a document obtained by the commissioner under this section or section 263 or 265, the Commissioner shall issue to the person from whom the document was obtained a receipt for the document, in such form as may be prescribed by Rules.
267.—(1) Subject to any express provision to the contrary in this Act, the proper officer may, at all reasonable times, enter any place where any document required to be kept under this Act is located and audit or examine the document, either in relation to specific transactions or to assess the adequacy and integrity of the method by which the document is created or stored.

Audit or examination o f documents.
174 (2) For the purposes of subsection (1), the officer— (a) shall, subject to the provisions of this Act governing the entry and search of places, have full and free access to all lands, buildings, and other places, where any document that the officer considers— (i) (ii) necessary or relevant for collecting any duty or tax due under any customs law or for enabling the performance of the functions of the proper officer; or likely to provide information required for the purpose of enforcing any customs law,is located; and (b) may take extracts from, or copies of, any such document.
(3) A person in possession of any document referred to in this section, who refuses to permit the officer to audit, examine or take extracts or copies of the document, commits an offence.
268.—(1) Any notice, direction, or other document required to be given by the Commissioner or an officer to any person under this Act may be given by— (a) delivering it to the person by hand; (b) (c) (d) sending it to the person by registered post addressed to that person’s place of address as last supplied to the Commissioner by the person; telefaxing it to the person at such telefax number as is supplied to the Commissioner by the person; or transmitting it to the person electronically at such address as is supplied for that purpose to the Commissioner by the person.
(2) Where a person is required or permitted to give any document to the Commissioner, the document may be given to the Commissioner by— (a) delivering it by hand, addressed to the Commissioner at any customs office; Method of conveying notices, directions and other documents.
175 (b) (c) (d) sending it by post addressed to the official business address of the Commissioner; telefaxing it to the official number designated by the Commissioner for the receipt of telefaxes; or transmitting the document electronically in the manner prescribed by Rules.

(3) Subsections (1) and (2) do not apply to a document in any case where this Act specifies a method of delivery for the document.
269.—(1) Every document submitted to the Commissioner for the purpose of any customs law shall be in such form as may be prescribed by Rules.

Form of documents.

(2) Where any document required for the purposes of any customs law contains any words that are not in the English Language, the person required to provide the document shall, in accordance with Rules, provide with the document a correct translation of those words into the English Language.
(3) Where any declaration or other document— (a) (b) is required by any customs law to be signed in the presence of the Commissioner or any particular officer; and is signed in the presence of a witness who is known to, and approved by, the Commissioner as a witness for the purposes of this section, the declaration or other document (as the case may require) shall be as valid as if it had been signed in the presence of the Commissioner or officer in whose presence it is required to be signed.
(4) Where the Commissioner is satisfied that any document referred to in subsection (1)— (a) contains any error of fact not affecting the amount of any assessment of duty and tax, fees or other charges payable under the customs laws; and 176 (b) the interest of the integrity or accuracy of the document, or the proper implementation of the customs laws, necessitates the correction of the error, the Commissioner may at any time correct the error, at the Commissioner’s own instance or on the application of any person.
(5) Rules shall specify the witnesses known to, and approved by, the Commissioner for the purposes of subsection (3)(b).

Appointment of agents.

270.—(1) This section applies to the appointment of agents by persons who conduct business under the customs laws.

(2) Subject to the provisions of this section, any action required to be performed by a declarant, or other person, conducting a transaction with the Commissioner, under this Act may be performed by an agent appointed in accordance with this section.
(3) A person shall not act as an agent unless appointed in accordance with this section.

(4) The appointment of the agent shall be evidenced in writing, in the manner prescribed by Rules.

(5) A person shall not be eligible to be appointed as an agent under this section if the person is not ordinarily resident in Jamaica, except in such circumstances as are specified by Rules.
(a) (b) (c) (6) Rules made for the purposes of this section may— identify the categories of persons entitled to act as agents; specify the rights and responsibilities of agents; specify conditions under which the Commissioner may decline to recognize, or carry out transactions with, an agent; and (d) prescribe the form for the appointment of an agent.
(7) When transacting business under this Act, an agent shall first disclose to the Commissioner the fact that he or she does so as an agent, and if required to do so by the Commissioner, shall produce to the Commissioner the form of appointment evidencing that person’s appointment as agent in accordance with this section.
177 (8) A person who fails to make a disclosure, or who is unable to produce evidence of the appointment as required under subsection (7), shall be deemed to be acting on that person’s own behalf and shall be personally liable in so acting.

(9) Subject to subsections (10) and (11), for the purposes of this section, an agent shall be jointly and severally liable with the principal, in respect of the acts performed as agent on behalf of a person who is not resident in Jamaica.
(10) A person who conducts a transaction with the Commissioner, as a customs broker, on behalf of another person is not liable for the payment of the duty and tax, fees and charges, in respect of the goods concerned, if— (a) (b) the customs broker did not aid or abet the failure to pay; took all steps to prevent the failure to pay; and (c) upon becoming aware of the failure to pay, promptly notified the Commissioner of the failure.
(11) Nothing in subsection (10) shall be construed as relieving a customs broker from liability in circumstances where— (a) the name and address of the person on whose behalf the customs broker purports to act is not disclosed on the goods declaration; or (b) payment of duty and tax was deferred on the basis of a deferment granted to the customs broker.

271.
271.

The Government shall not be held liable for any damage, loss, or expense, incurred by any person arising from any action or decision taken in good faith in the exercise of any power, duty or function of the Government, under this Act or any other customs law.

Exclusion of liability.

272.


The Commissioner may conclude agreements with persons, or with ministries, departments, public bodies (as defined by the Public Bodies Management and Accountability Act), or Executive Agencies (as defined by the Executive Agencies Act), of Government for the purpose of— Agreements.
(a) improving the ability of the respective parties to execute their duties; 178 (b) enhancing the level of cooperation between the respective parties; (c) securing and expediting the clearance and release of goods; (d) enhancing the security of goods, persons, or places, that are subject to this Act; or (e) for any other purpose in connection with this Act or any other customs law.

Payment of rewards.

273.


The Commissioner may, with the approval of the Minister, pay a reward to a person who provides information to the Commissioner about an offence against any customs law, or who assists in the recovery of any monetary penalty payable to the Commissioner under any customs law.

Discretionary power in special circumstances.

274.
274.

The Commissioner may permit the clearance, unloading, removal or loading of goods, and the reporting and customs processing of vessels and aircraft, in such form and manner as the Commissioner may direct to meet the exigencies in any case to which the customs laws may not be conveniently applicable.

Powers of officers.
275.—(1) For the purpose of enforcing the customs laws, a proper officer shall have the same powers, authorities and privileges as a constable in respect of the powers of— (a) (b) (c) entry and search of premises and other places, and means of transport; seizure and detention of items and evidence; search, detention and arrest of persons; (d) calling on and questioning persons; (e) (f) the inspection of goods and documents; and the investigation of offences under this Act or any other customs laws, in accordance with Part XIII.
(2) A person who obstructs an officer who is performing an enforcement function under Part XIII, or fails to comply with a lawful request of the officer made in the performance of any such function, commits an offence.

179 276.—(1) Any of the duties imposed on the Commissioner by this Act or any other enactment may be performed, either in place of or concurrently with the Commissioner, by any officer so authorised by the Commissioner, subject to such conditions (if any) as the Commissioner thinks fit.
Acts on behalf of Commissioner.

(2) Subject to subsection (9), the Commissioner may, pursuant to an agreement made under section 272, delegate, in accordance with subsection (3) any of the Commissioner’s powers under this Act to such individual (not being an officer), Ministry of Government, public body as defined by the Public Bodies Management and Accountability Act, or Executive Agency as defined by the Executive Agencies Act, as the Minister considers suitably qualified for the purpose.
(3) A delegation under subsection (2) shall— (a) be in writing; (b) (c) (d) specify the entity to whom the delegation is made; specify the functions delegated; and state the period of the delegation, being a period not exceeding three years, and notice of the delegation, and any suspension or revocation thereof, shall be published in the Gazette and by such other means as the Commissioner considers appropriate to bring the matter to the attention of the public.
(4) A delegation under subsection (2) may be renewed for successive periods.

(5) The Commissioner may suspend or revoke a delegation under subsection (2) in accordance with the terms of the agreement made under section 272 in respect of the delegation.
(6) Notwithstanding subsection (5), the Commissioner may revoke a delegation— (a) on ground of any neglect of duty or misconduct of the delegate; (b) at the written request of the delegate; or 180 (c) where the delegate is incapacitated due to illness or any other cause such that the delegate is unlikely to be able to carry out the functions delegated.
(7) Where a delegation is suspended or revoked under this section, the delegate shall surrender to the Commissioner all documents and other items received in connection with the delegation.

(8) Every person employed in a duty or service relating to a customs matter— (a) by the order, or with the express concurrence, of the Commissioner; or (b) pursuant to a power of delegation under this section,is deemed, in respect of that duty or service, to be an officer.
(9) Nothing in this section shall be construed as entitling the Commissioner to delegate the power to make rules under section 261 or any other provision of this Act.

(10) Every act required by law to be done at a particular place within a customs controlled area, if done within that customs controlled area at any place specified by the Commissioner for such purpose, is deemed to be done at the particular place so required by law.
277.—(1) An officer may exercise the powers, and shall perform the duties— (a) assigned to officers generally, or to that officer specifically; or (b) delegated to officers generally, or to that officer specifically, under this Act or any other law.

(2) The Commissioner shall issue an identification card, in such form as may be prescribed by Rules, to each officer.
(3) An officer purporting to any person to exercise any power under this Act shall, on request by that person, produce the identification card issued to that officer under subsection (2), for inspection.

Functions and duties of officers.

181 (4) A person who ceases to be an officer shall return the identification card issued to that person under subsection (2) to the Commissioner.

278.
278.

Unless otherwise expressly provided, the Minister may by instrument in writing delegate any of the Minister’s functions under this Act, other than the power to make regulations, to the Commissioner.

Delegation by Minister.

279.—(1) Subject to subsection (2)— Confidentiality.
(a) every person having an official duty under, or being employed in the administration of, this Act, or coming into possession of any information by virtue of an authorisation or agreement referred to in subsection (2), shall regard and deal with as confidential, all documents and other information in respect of matters under this Act; and (b) no person referred to in paragraph (a), who has possession or control over any document or other information, in respect of any matter under this Act, shall disclose the document or anything therein, to any person, and a person who contravenes this section commits an offence.
(2) Nothing in this section shall prevent the disclosure of a document or other information— (a) by the Commissioner, or any person so authorised by the Commissioner, for the purposes of this Act; (b) by the Commissioner, or a person authorised by the Commissioner, to any department of Government, public body (as defined by section 2 of the Public Bodies Management and Accountability Act) or Executive Agency (as defined by section 2 of the Executive Agencies Act) for the purpose of the performance of a function under any law; (c) by the Commissioner pursuant to a requirement under any other law, or any treaty, international agreement or arrangement, to which Jamaica is a party; (d) by the Commissioner to any person pursuant to an agreement entered into between the Commissioner and that person for Amendments to other enactments.
182 the purpose of assisting the Commissioner in carrying out any function under this Act; (e) by any person, in accordance with an authorisation for such disclosure, given by the Commissioner pursuant to an agreement referred to in paragraph (d); or (f) with the consent of the person who provided the document, if the disclosure with that consent is not contrary to any other law or to any duty of confidentiality owed by the Commissioner to any other individual.
280.—(1) The Council of Legal Education Act is amended in–— (a) the marginal note to section 5 by deleting the words “and transfer tax” and substituting therefor the words “, transfer tax and import duties and taxes”; (b) in section 5 by inserting the following as subsection (4)— “ (4) No import duty or tax shall be payable upon any article imported into Jamaica or taken out of bond in Jamaica by the Council of Legal Education and shown to the satisfaction of the Commissioner of Customs to be required for the use of the Council.”.
(2) The General Consumption Tax Act is amended— (a) in section 16— (i) by inserting next after subsection (2) the following as subsection (2A)— “ (2A) Where the prescribed goods are imported goods, the reference to the Commissioner shall be construed as a reference to the Commissioner of Customs.”; and (ii) in subsection (5), by deleting the word “Queen’s” and substituting therefor the word “Government”; 183 (b) in the First Schedule, in item 1 under the heading “Group 11—Motor Vehicles”— (i) by deleting the words “US$35,000 CIF” and substituting therefor the words “the amount specified in item 1A”; (ii) in paragraph (d) by— (A) inserting immediately before the words “persons employed” the words “the following”; (B) deleting the word “or” at the end of sub-paragraph (ii), re-numbering sub- paragraph (iii) as sub-paragraph (iv) and inserting the following as sub- paragraph (iii)— “ (iii) bursars;”; (C) inserting next after sub-paragraph (iv) (as renumbered) the following sub- paragraphs— “ (v) guidance counsellors; (vi) deans of discipline;”; (iii) in paragraph (g) by inserting immediately before the word “nurses” the word “registered”; (iv) by deleting paragraph (h) and inserting next after paragraph (g) the following paragraphs— “ (h) persons recruited overseas by the University of Technology, for employment at that University; (i) persons who, having held an overseas scholarship awarded by the Government— (i) (ii) return to Jamaica on completion of the courses to which the scholarship relates; and are employed to the Government;”; 184 (v) by deleting paragraphs (p), (q), (r) and (s) and substituting therefor the following— “ (p) chairpersons of Municipal Corporations and Mayors of City Municipalities; (q) councillors Corporations; of Municipal (r) lecturers who are members of the Mona Campus Chapter of the West Indies Group of University Teachers, and who are eligible for commuted allowance or full upkeep allowance; (s) lecturers employed to the University of Technology, who are eligible for commuted allowance
 or full upkeep allowance;”; (vi) by deleting paragraph (w) and substituting therefor the following— “ (w) officers who are employed to any of the following entities and are eligible for commuted allowance or full upkeep allowance— 4-H Clubs Architects Registration Board Banana Board Bath Fountain of St. Thomas the Apostle Caribbean Maritime University Civil Aviation Authority Consumer Affairs Commission Council of Community Colleges of Jamaica 185 Council of Professions Supplementary to Medicine Dental Council Early Childhood Commission Fair Trading Commission Hazardous Substances Regulatory Authority Institute of Jamaica Institute of Sports Integrity Commission Island Traffic Authority Jamaica Agricultural Society Jamaica Anti-Dumping Commission Jamaica Council for Persons with Disability Jamaica Cultural Development Commission Jamaica Dairy Development Board Jamaica Intellectual Property Office Jamaica International Financial Services Authority Jamaica Library Services Jamaica National Heritage Trust Jamaica Tourist Board Jamaica Promotions Corporation 186 Legal Aid Council Maritime Authority of Jamaica Medical Council Milk River Hotel and Spa National Commission of Science and Technology National Council on Education National Library of Jamaica National Parenting Support Commission National Solid Waste Management Authority North East Regional Health Authority Nursing Council Office of Disaster Preparedness and Emergency Management Pharmacy Council Planning Institute of Jamaica Police Civilian Oversight Authority Private Security Regulation Authority Professional Engineers Registration Board Public Broadcasting Corporation of Jamaica 187 Quarantine Authority Rural Agricultural Development Authority Scientific Research Council South East Regional Health Authority Southern Regional Health Authority Special Economic Zones Authority Statistical Institute of Jamaica Tax Administration Jamaica Tourism Enhancement Fund University Council of Jamaica University Hospital of the
 West Indies University of Technology Water Resources Authority Western Regional Health Authority, and any statutory body that the Minister may, by order published in the Gazette, amend this paragraph to include;”; (vii) in paragraph (x) by inserting next after the words “Regional Supervisors” the words “and who are eligible for commuted allowance or full upkeep allowance”; 188 (c) in the First Schedule, under the heading “Group 11—Motor Vehicles” by inserting next after item 1 the following item— “ 1A.
The specified amount for the purposes of item 1 is, in the case of — (a) (b) (c) the Prime Minister or a former Prime Minister, US$60,0000 CIF; the Leader of the Opposition, the President of the Senate, the Speaker of the House of Representatives, a Cabinet Minister or the Attorney-General, US$55,000 CIF; a member of Parliament, other than a member specified in paragraph (a) or (b), US$50,000 CIF; and (d) any other person referred to in item 1, US$45,000 CIF.”.
(3) The Proceeds of Crime Act is amended in the Second Schedule thereto by renumbering paragraph 19 as paragraph 20 and inserting the following as paragraph 19— “19.

An offence under section 40(5) of the Customs Act.”.

Repeal of Customs Act.

281.

The Customs Act, 1941, is hereby repealed.


TABLEOFCONTENTS GeneralNote Abbreviations andSymbols List of Titles of Sections and Chapters GeneralRulesofInterpretation of the HarmonizedSystem Part 1 – Schedule of Rates Part 2- List of Commodities Ineligible for Conditional Duty Exemptions.
Part 3 – List of Goods in Relation to Which Those Subject to a 50% Rate of Duty Immedately Before the 1stday of April, 1994, are Excluded From Exemption Under this Schedule Part 4 – Productive Inputs Relief for the Production of Primary Products and the Manufacture of Goods Part 5- Productive Inputs Relief for the Tourism Industry Part 6 – Productive Inputs Relief for Creative Industries Part 7 – Productive Inputs relief for the HealthCare Sector Part 8 – Goods Imported for Meetings, Incentives, Conventions or Expositions GENERAL NOTE is based on the2017SixthEdition Harmonized The classification structureoftheScheduleofRates CommodityDescriptionand System (HS).TheStatisticalClassificationNumbersarebased onthe Standard InternationalTrade Classification,Fourth Revision.Theunits forstatistical classification arebased on themetricsystem.
CodingSystem,commonly Harmonized knownas the the The for GeneralRules principlesonwhichclassification the classificationstructure of the ScheduleofRates,as are the Section,Chapterand Additional(Caribbean Community) CARICOMGuidelines.
Interpretationofthe thatSystemisbased HarmonizedSystemprovide anintegralpartof the under and are Theratesofdutyshown in theScheduleofRateswillbe applicable to importsfrom third countries intothe CARICOM MemberStates as wellas togoods tradedamong the CARICOM MemberStates whichdonotqualify for Communitytreatment.
IntheScheduleofRates,the lettersA, CandDappearinthecolumnheaded“Rateof Duty”inseveralplaces throughoutthe Schedule.Theinclusionofthese letters insteadof an actualtariffrate isintended tosignify thatreference should bemade tooneofthe Lists,A,CandD,inwhichwillbe foundthe agreedCommon ExternalTariff(CET) to decisionstakenbythe Council for Trade and EconomicDevelopment (COTED).
ratesaswellastherateswhichtheindividualMemberStateswillbeapplyingpursuant thosegoodswhich,whenimported TheListofConditionalDutyExemptionssetsout for thepurposesstatedintheList,maybeadmittedintotheimportingMemberStatefree ofimportduty oratarate which is lower than that setdownin the Schedule of Rates, subjectalways to theapprovalof therelevant CompetentAuthorityoftheMemberState.
Less Developed Countries (LDC) Member States may apply the facility of conditional duty exemption by the inclusionintheirnationalCustomsTariffsofa`zero'rate,ora ratelowerthanthat shownin the Schedule ofRates,inaccordance with the decisionof the COTED tosoreflect otheritemseligible the thereforinaccordancewiththeRules GoverningtheApplicationoftheListof ConditionalDutyExemptions.
dutyrelief.Conditionaldutyexemptionwouldbeaccorded toall not PartIoftheListofItemsIneligiblefor "Foruse eligibleforthegrantofexemptionfromduty(inwholeorinpart) inIndustry,Agriculture,Fisheries,Forestryand Mining" (SectionI oftheList ofConditionalDuty Exemptions).
that theyareimported DutyExemptionitemises where goods are Atthe same time, the items setdowninParts I and IIof the ListofItems Ineligible for DutyExemptionwill theyareimported fromduty notbe eligible "ForOtherApproved Purposes"(SectionXIofthe List of Conditional Duty Exemptions), except where the items have been made available asgiftsor on a concessionarybasis.

forthe grantofexemption (inwholeorin part)where ListofItems The Ineligible CaribbeanCommunityinquantitieswhichareconsidered oftariffprotection.
These itemswillnotbeeligiblefor orinpart)where theyareimported for usein Industry, Agriculture, Fisheries,Forestry andMining.

the grantof exemptionfromduty Exemptionincludes adequatetojustify forDuty those items the producedin the application (in whole Exceptwhere thecontextotherwise requires,"percent"orthesymbol"%"means percentageofvalue.
ii ABBREVIATIONS AND SYMBOLS - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - alternating current American Society for Testing Materials becquerel degree(s) Celsius cubic centigram(s) centimetre(s) square centimetre(s) cubiccentimetre(s) centinewton(s) 360 degrees directcurrent gram(s) gross vehicleweight hertz infra-red kilocalorie(s) kilogram(s) kilogramforce kilonewton(s) kilopascal(s) kilovolt(s) kilovolt(s)-ampere(s) kilovolt(s)-ampere(s)-reactive kilowatt(s) kilowatthour(s) litre(s) metre(s) meta squaremetre(s) cubicmetre(s) microcurie milligram(s) millimetre(s) millinewton(s) megapascal(s) newton(s) number ortho- AC ASTM Bq 0C cc cg cm cm2 cm3 cN 3600 DC G g.v.w Hz IR Kcal kg kgf kN kPa kV kVA kvar kW kWh l m m m2 m3 μCi mg mm mN MPa N No.
o- iii - - - - - - - - - - - - - - - para tonne(s) polyvinyl chloride revolutionsper minute pieces/items packs ultra-violet volt(s) volume watt(s) percent x degree(s) pairs dozens thousandsofpieces/items p- t PVC r.p.m.

u u(jeu/pack) UV V vol.


W % xo 2u 12u 1,000u Examples 1500g/m2 150C 1,000kWh 1,000u - meansonethousandfive hundredgramspersquaremetre - meansfifteen degreesCelsius - meansonethousandkilowatthours - meansthousandsofpieces/items iv LIST OF TITLES OF SECTIONS AND CHAPTERS SECTION 1 LIVEANIMALS AND ANIMAL PRODUCTS SectionNotes Chapters 1.

Live animals 2.

Meatandediblemeatoffal 3.

Fish and crustaceans,molluscs andother aquatic invertebrates 4.
Dairyproduce,birds'eggs,naturalhoney,edibleproductsofanimalorigin,not elsewherespecifiedorincluded 5.

Productsofanimalorigin, notelsewherespecifiedor included v SECTION II VEGETABLEPRODUCTS SectionNotes Chapters 6.

Livetreesandotherplants;bulbs,rootsandthelike;cutflowers andornamental foliage 7.

Ediblevegetables andcertain roots andtubers 8.

Ediblefruitandnuts;peel ofcitrusfruitor melons 9.

Coffee, tea, maté andspices 10.

Cereals 11.


Productsof themilling industry,malt,starches, inulin,wheatgluten 12.

Oilseedsandoleaginousfruits;miscellaneousgrains,seedsandfruit; industrial or medicinalplants;straw andfodder 13.

Lac;gums, resins andother vegetablesaps and extracts 14.
Vegetable p l a i t i n g m a t e r i a l s ,v e g e t a b l e p r o d u c t s n o t e l s e w h e r e specified o r included vi SECTION III ANIMAL OR VEGETABLEFATSAND OILS ANDTHEIR CLEAVAGEPRODUCTS; PREPAREDEDIBLEFATS; ANIMAL OR VEGETABLE WAXES Section Notes Chapters 15.

Animalorvegetablefatsandoilsandtheircleavageproducts; preparededible fats; animalor vegetablewaxes vii SECTION IV PREPAREDFOODSTUFFS; BEVERAGES, SPIRITS ANDVINEGAR; TOBACCOANDMANUFACTURED TOBACCOSUBSTITUTES Section Notes Chapters 16.
Preparationsofmeat,of fishorofcrustaceans,molluscsor otheraquatic invertebrates 17.

Sugars andsugar confectionery 18.

Cocoa and cocoapreparations 19.

Preparationsof cereals,flour, starchor milk;pastrycooks' products 20.

Preparations ofvegetables, fruit, nutsor other partsofplants 21.

Miscellaneousediblepreparations 22.

Beverages,spirits andvinegar 23.

Residues andwastefrom thefood industries;prepared animal fodder 24.
Tobacco andmanufacturedtobacco substitutes viii SECTION V MINERAL PRODUCTS Section Notes Chapters 25.

Salt;sulphur;earthsandstone;plastering materials,limeandcement 26.

Ores,slagandash 27.

Mineralfuels, mineral oils andproducts of their distillation; bituminous substances;mineralwaxes ix SECTION VI PRODUCTS OFTHECHEMICAL OR ALLIEDINDUSTRIES Section Notes Chapters 28.
Elements; inorganic chemicals; organic or inorganic compounds of precious metals,ofrare-earthmetals, ofradioactive elementsor ofisotopes 29.

Organic chemicals 30.

Pharmaceuticalproducts 31.

Fertilizers 32.

Tanningordyeingextracts;tanninsandtheirderivatives;dyes,pigmentsand other colouring matter;paintsandvarnishes;putty andother mastics; inks 33.

Essentialoilsandresinoids;perfumery, cosmeticor toilet preparations 34.
Soap, organicsurface-activeagents, washing preparations,lubricating preparations, artificialwaxes, prepared waxes, polishing or scouring preparations,candlesand similar articles,modellingpastes,“dentalwaxes”and dentalpreparationswithabasis ofplaster 35.

Albuminoidalsubstances;modified starches;glues;enzymes 36.

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustiblepreparations 37.

Photographicor cinematographicgoods 38.


Miscellaneous chemicalproducts x SECTION VII PLASTICS ANDARTICLES THEREOF;RUBBER ANDARTICLES THEREOF Section Notes Chapters 39.

Plastics and articlesthereof 40.

Rubber andarticlesthereof xi RAW HIDES ANDSKINS, LEATHER, FURSKINS ANDARTICLESTHEREOF;SADDLERYANDHARNESS; TRAVEL GOODS, HANDBAGS ANDSIMILAR CONTAINERS; ARTICLESOFANIMALGUT(OTHERTHANSILK-WORM GUT) SECTION VIII Section Notes Chapters 41.

Raw hidesandskins(other than furskins)andleather 42.
Articlesof leather;saddleryandharness;travelgoods,handbagsand similar containers;articlesofanimalgut (other than silk-worm gut 43.

Furskins and artificialfur;manufacturesthereof SECTION IX xii WOODANDARTICLESOFWOOD; WOODCHARCOAL; CORK ANDARTICLESOFCORK; MANUFACTURESOF STRAW, OFESPARTOOR OFOTHERPLAITING MATERIALS; BASKETWAREANDWICKERWORK Section Notes Chapters 44.

Wood and articlesofwood;wood charcoal 45.

Corkand articlesofcork 46.


Manufacturesofstraw,ofespartoorofotherplaitingmaterials;basketware andwickerwork xiii SECTION X PULPOFWOOD OR OFOTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED(WASTEAND SCRAP) PAPER OR PAPERBOARD; PAPER ANDPAPERBOARDAND ARTICLES THEREOF Section Notes Chapters 47.

Pulpofwoodorofotherfibrouscellulosicmaterial;recovered (wasteandscrap)paper or paperboard 48.

Paper andpaperboard;articlesofpaperpulp, ofpaper or ofpaperboard 49.
Printedbooks,newspapers,picturesandotherproductsoftheprinting industry;manuscripts, typescripts andplans xiv SECTION XI TEXTILESANDTEXTILEARTICLES Section Notes Chapters 50.

Silk 51.

Wool, fineor coarse animalhair;horsehairyarn andwoven fabric 52.

Cotton 53.

Other vegetabletextile fibres;paperyarn andwovenfabricsofpaperyarn 54.

Man-madefilaments;strip andthelikeofman-madetextilematerials 55.

Man-madestaple fibres 56.


Wadding,feltandnonwovens;specialyarns;twine,cordage,ropesand cables and articlesthereof 57.

Carpets andother textilefloor coverings 58.

Special woven fabrics; tufted textile fabrics; lace;tapestries; trimmings; embroidery 59.

Impregnated,coated,coveredorlaminatedtextilefabrics;textilearticles ofa kindsuitablefor industrial use 60.

Knittedor crochetedfabrics 61.

Articlesofapparel andclothing accessories, knittedor crocheted 62.
Articlesofapparel andclothing accessories, not knittedor crocheted 63.

Othermadeuptextilearticles, e.g.blankets,bedandtablelinen;sets; worn clothing andworn textile articles;rags xv SECTION XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS,WALKING-STICKS,SEAT- STICKS, WHIPS, RIDING-CROPS ANDPARTS THEREOF;PREPAREDFEATHERS AND ARTICLES MADETHEREWITH;ARTIFICIAL FLOWERS; ARTICLESOFHUMAN HAIR Section Notes Chapters 64.

Footwear, gaiters and thelike;partsofsuch articles 65.

Headgearandpartsthereof 66.


Umbrellas,sunumbrellas,walking-sticks,seat-sticks,whips,riding-crops andpartsthereof 67.

Preparedfeathersanddownandarticlesmadeoffeathersorofdown; artificialflowers; articlesofhuman hair xvi SECTION XIII ARTICLESOFSTONE,PLASTER, CEMENT, ASBESTOS,MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASSANDGLASSWARE Section Notes Chapters 68.

Articlesofstone, plaster,cement, asbestos,micaorsimilar materials 69.

Ceramicproducts 70.
Ceramicproducts 70.

Glass andglassware xvii SECTION XIV NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLADWITHPRECIOUS METAL ANDARTICLES THEREOF;IMITATION JEWELLERY; COIN Section Notes Chapters 71.

Naturalorculturedpearls,preciousorsemi-preciousstones, preciousmetals, metals cladwithpreciousmetaland articlesthereof; imitation jewellery; coin xviii SECTION XV BASE METALS ANDARTICLESOFBASE METAL Section Notes Chapters 72.

Iron andsteel 73.
Iron andsteel 73.

Articlesofiron or steel 74.

Copper and articlesthereof 75.

Nickel andarticlesthereof 76.

Aluminum and articles thereof 77.

(Reservedfor possiblefutureusein the Harmonized System) 78.

Lead and articles thereof 79.

Zincandarticlesthereof 80.

Tin andarticlesthereof 81.

Other basemetals;cermets; articlesthereof 82.

Tools,implements,cutlery,spoonsandforks,ofbasemetal;partsthereof ofbasemetal 83.
Miscellaneous articlesofbasemetal xix SECTION XVI MACHINERYAND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUNDRECORDERS AND REPRODUCERS, TELEVISION IMAGEANDSOUNDRECORDERS AND REPRODUCERS, ANDPARTS AND ACCESSORIESOFSUCHARTICLES Section Notes Chapters 84.

Nuclear reactors, boilers, machineryandmechanicalappliances;partsthereof 85.
Electrical machineryandequipmentandparts thereof;soundrecorders and reproducers,televisionimageandsoundrecordersandreproducers, andparts andaccessoriesofsucharticles xx SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATEDTRANSPORTEQUIPMENT Section Notes Chapters 86.

Railway ortramwaylocomotives, rolling-stock and parts thereof; railway or tramwaytrack fixturesandfittingsand parts thereof; mechanical (including electro-mechanical) trafficsignalling equipmentofall kinds 87.
Vehiclesotherthanrailwayortramwayrolling-stock,andpartsand accessoriesthereof 88.

Aircraft, spacecraft, andpartsthereof 89.

Ships, boatsandfloating structures xxi SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS ANDWATCHES; MUSICAL INSTRUMENTS; PARTS ANDACCESSORIES THEREOF Section Notes Chapters 90.
Optical, photographic,cinematographic,measuring, checking, precision, medical or surgicalinstruments andapparatus;partsandaccessoriesthereof 91.

Clocks andwatchesandpartsthereof 92.

Musicalinstruments;parts andaccessoriesofsuch articles xxii SECTION XIX ARMS ANDAMMUNITION; PARTS ANDACCESSORIES THEREOF Section Notes Chapters 93.

Arms andammunition;parts andaccessories thereof xxiii SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES Section Notes Chapters 94.
Furniture; bedding,mattresses,mattress supports,cushionsand similarstuffed furnishings; lamps and lighting fittings, notelsewhere specifiedorincluded; illuminatedsigns, illuminatednameplates andthelike;prefabricatedbuildings 95.

Toys,gamesandsportsrequisites;parts andaccessoriesthereof 96.

Miscellaneousmanufactured articles xxiv SECTION XXI WORKS OFART, COLLECTORS' PIECESANDANTIQUES Section Notes Chapters 97.

Worksofart, collectors'pieces and antiques 98.


(Reservedfor specialuses by ContractingParties) 99.
(Reservedfor specialuses by ContractingParties) xxv GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM Classification of goods Nomenclature”) shall be governed by the following principles: in the Harmonized Commodity Description and Coding System (“the Rule 1 The titles of Sections, Chapters and Subchapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the Headings and any relative Section or Chapter Notes and, provided such Headings or Notes do not otherwise require, according to the following provisions.
Rule 2 (a) Any reference in a Heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article.

It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.
(b) Any reference in a Heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances.

Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance.

The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3.
Rule 3 When by application of Rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more Headings, classification shall be effected as follows: (a) The Heading which provides the most specific description shall be preferred to Headings providing a more general description.
However, when two or more Headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those Headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
xxvi (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the Heading which occurs last in numerical order among those which equally merit consideration.

Rule 4 Goods which can not be classified in accordance with the above Rules shall be classified under the Heading appropriate to the goods to which they are most akin.
Rule 5 In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein: (a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith.
This Rule does not, however, apply to containers which give the whole its essential character.

(b) Subject to the provisions of Rule 5(a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods.

However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
Rule 6 For legal purposes, the classification of goods in the Subheadings of a Heading shall be determined according to the terms of those Subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only Subheadings at the same level are comparable.

For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Rule 7 Where in a note to a section or chapter it is provided that certain goods are not covered by that section or chapter, a reference being made to another section or chapter or to a particular heading, the note shall, unless the context requires otherwise, be taken to refer to all the goods falling within that other section or chapter or heading notwithstanding that only certain of those goods are referred to by description in that note.
xxvii FIRST SCHEDULE – SCHEDULE OF RATES SECTION I LIVEANIMALS; ANIMAL PRODUCTS AnyreferenceinthisSectiontoaparticulargenusorspeciesofananimal,except contextotherwise requires, includes areference to theyoungofthat genus or species.

where the Exceptwherethecontextotherwiserequires,throughouttheNomenclatureany "dried"products also coversproducts whichhavebeendehydrated, evaporatedor freeze-dried.

reference to CHAPTER I LIVEANIMALS Notes.

1.

2.

Note.

1.
1.

2.

Note.

1.

ThisChapter coversalllive animalsexcept: (a) Fishandcrustaceans,molluscsandotheraquaticinvertebrates,ofheading 03.01, 03.06, 03.07,or03.08; (b) Culturesofmicro-organismsandother productsofheading 30.02; and 2.

Animalsofheading 95.08.

AdditionalCARICOMGuideline.

1.


ForthepurposesofSubheading0102.21and0102.29,theterm“cattle”refers onlytobovineanimalsofthegenusBoswhichisdividedintofoursub-genera, i.e.,Bos,Bibos,NovibosandPoephagus.They common farmcowand bull.In thesesubheadings, thetermscowsandbulls includecalves.Theseanimalsmaybe wildordomesticated.Theyare,however, usually domesticatedor tamedand adaptedtobeing under human control,and aregenerally providedwithfood and homebyhumans.
cover whatmay beregardedas the 1 HS CET DESCRIPTIONOFGOODS Live horses, asses,mules and hinnies.
-Horses: --Pure-bredbreeding animals --Other: ---Racehorses, not forbreeding ---Other -Asses: --Pure-bred breeding animals --Other -Other Live bovineanimals.

-Cattle: --Pure-bread breeding animals: ---Bulls ---Cows --Other: ---Bulls, forbreeding ---Bulls, for rearing, weighingnot morethan 270 kg ---Other bulls ---Cows, forbreeding ---Cows, forrearing, weighingnot morethan270 kg ---Other cows -Buffalo: --Pure-bred breedinganimals --Other -Other Live swine.
-Purebred breeding animals -Other: --Weighingless than 50kg: ---Forbreeding ---Other --Weighing50 kgor more: ---Forbreeding ---Other Live sheepandgoats.
-Sheep: -- Forbreeding --Forrearing --Other -Goats: -- Forbreeding --Forrearing --Other 2 DUTY RATE UNIT FOR DUTY Free kg/u 5% 5% Free 40% 40% Free Free Free Free 40% Free Free 40% Free 40% 40% kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u SITC REV4 001.5 001.53 001.52 001.521 001.522 001.541 001.549 001.55 001.111 001.112 001.191 001.192 001.193 001.194 001.195 001.196 001.113 001.197 001.199 Free kg/u 001.31 Free 40% Free 40% Free 40% 40% Free 40% 40% kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u 001.391 001.392 001.393 001.399 001.211 001.212 001.219 001.221 001.222 001.229 HS CET DESCRIPTIONOFGOODS Live poultry,thatisto say, fowlsofthe species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
-Weighingnot morethan 185 g: -- Fowls of thespeciesGallusdomesticus: ---Forbreeding ---Forrearing ---Other --Turkeys: ---Forbreeding ---Forrearing ---Other --Ducks: ---Forbreeding ---Forrearing ---Other --Geese: ---Forbreeding ---Forrearing ---Other --Guineafowls: ---Forbreeding ---Forrearing ---Other -Other: -- Fowls of thespeciesGallus domesticus: ---Cocks for breeding ---Cocks for rearing ---Hens forbreeding ---Hens forrearing ---Other --Other: ---Forbreeding ---Forrearing ---Other Otherliveanimals.
-Mammals: --Primates: ---Monkeys ---Other --Whales, dolphins and porpoises (mammals of the order Cetacea); manateesand dugongs (mammals of the order Sirenia); seals, sea lioins and walruses (mammals of the suborder Pinnipedia) DUTY RATE UNIT FOR DUTY SITC REV4 Free 40% 40% Free 40% 40% Free 40% 40% Free 40% 40% Free 40% 40% Free 40% Free 40% 40% Free 40% 40% kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u 001.411 001.412 001.4181 001.413 001.414 001.4182 001.4151 001.4161 001.4191 001.4152 001.4162 001.4192 001.4153 001.4163 001.4193 001.491 001.492 001.493 001.494 001.495 001.4991 001.4992 001.4999 40% 40% 40% kg/u kg/u kg/u 001.9111 001.9619 001.915 3 HS CET DESCRIPTIONOFGOODS --Camels and othercamelids (Camelidae) --Rabbits andhares --Other: ---Dogs ---Cats ---Other -Reptiles (includingsnakes andturtles): --Turtles --Other -Birds: --Birds of prey --Psittaciformes (includingparrots, parakeets, macaws andcockatoos).
--Ostriches;emus (Dromaius novaehollandiae) --Other: ---Pigeons ---Other birds -Insects: --Bees: ---Beesforbreeding ---Other bees --Other -Other DUTY RATE 40% 40% 40% 40% 40% 40% 40% 40% 40% UNIT FOR DUTY kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u kg/u SITC REV4 001.916 001.917 001.913 001.914 001.919 001.921 001.929 001.931 001.932 40% kg/u 001.934 40% 40% kg/u kg/u 001.933 001.939 Free 40% 40% 40% kg/u kg/u kg/u kg/u 001.991 001.992 001.993 001.999 4 CHAPTER 2 MEATAND EDIBLE MEAT OFFAL Note.

1.
1.

ThisChapter doesnotcover: (a) Productsof thekindsdescribedin headings02.01 to 02.08or 02.10,unfit or unsuitablefor human consumption; (b) Guts,bladdersorstomachsofanimals(heading 05.04)or animalblood(heading05.11 or 30.02);or (c) Animal fat, other thanproductsofheading 02.09 (Chapter15).

5 HS CET DESCRIPTIONOFGOODS 02.01 Meatof bovineanimals, freshor chilled.
-Carcasses andhalf-carcasses -Other cuts with bone in: --Brisket --Other -Boneless: --Tenderloin --Sirloin --Minced(Ground) --Other Meatof bovineanimals, frozen.
-Carcasses andhalf-carcasses -Other cuts with bone in: --Brisket --Other -Boneless: --Tenderloin --Sirloin --Minced(Ground) --Other Meatofswine, freshchilledorfrozen.

- Fresh or chilled: --Carcasses and half-carcasses --Hams, shouldersand cuts thereofwith bone in --Other - Frozen: --Carcasses and half-carcasses --Hams, shouldersand cuts thereofwith bone in --Other Meatofsheeporgoats,fresh, chilled or frozen.
-Carcasses andhalf-carcasses oflamb, fresh orchilled -Other meat of sheep,fresh or chilled: 0204.21 0204.22 0204.23 0204.30 0204.41 0204.42 0204.43 0204.50 0205.00 00 00 00 00 --Carcasses and half-carcasses --Othercuts with bone in --Boneless -Carcasses andhalf-carcasses oflamb, frozen -Other meat of sheep,frozen: --Carcasses and half-carcasses --Othercuts with bone in --Boneless -Meat ofgoats 00 00 00 00 00 Meatofhorses, asses, mulesorhinnies,fresh, chilled or DUTY RATE UNIT FOR DUTY SITC REV4 40% kg 011.111 40% 40 % 40% 40% 40% 40% kg kg kg kg kg kg 011.112 011.119 011.121 011.122 011.123 011.129 40% kg 011.211 40% 40% 40% 40% 5 40% 40% 40% 40% 40% 40% 40% 40% kg kg kg kg kg kg kg kg kg kg kg kg 011.212 011.219 011.221 011.222 011.223 011.229 012.211 012.212 012.219 012.221 012.222 012.229 5% kg 012.111 5% 5% 5% 5% 5% 5% 5% 5% 40% kg kg kg kg kg kg kg kg kg 012.112 012.113 012.114 012.121 012.122 012.123 012.124 012.13 012.4 frozen.
6 HS CET DESCRIPTIONOFGOODS goats, Edible offalofbovineanimals,swine,sheep, horses,asses,mules or hinnies, fresh, chilled or frozen.
-Ofbovine animals, fresh or chilled -Ofbovine animals, frozen: --Tongues --Livers --Other -Ofswine, fresh orchilled -Ofswinefrozen: --Livers --Other: ---Pigtrotters ---Other -Other, fresh orchilled -Other, frozen Meatandedibleoffal,ofthepoultryofheading 01.05, fresh, chilled or frozen.

-Of fowls of thespeciesGallus domesticus: --Not cut in pieces, fresh or chilled --Not cut in pieces, frozen --Cuts and offal,fresh or chilled: ---Poultry cut i.e.
chicken leg quarters, chicken legs, thighs and drumsticks, fresh or chilled --- Chicken wings, fresh or chilled 0207.14 0207.14 0207.14 0207.14 207.14 0207.14 0207.14 ---Other poultry cuts and edible offals, fresh or chilled; nesoi --Cuts andoffal,frozen: ---Backsand necks ---Wings ---Livers ---Other: ---- Poultry cut i.e.
chicken leg quarters, chicken legs, thighs and drumsticks, frozen ----Other poultry cuts and edible offals, frozen; nesoi 00 10 20 30 90 9010 0207.14 9090 0207.24 0207.25 0207.26 0207.27 0207.27 0207.27 0207.41 0207.42 0207.43 00 00 00 00 10 90 00 00 00 -Ofturkeys: --Not cut in pieces, fresh or chilled --Not cut in pieces, frozen --Cuts and offal,fresh or chilled --Cuts and offal,frozen: ---Backs, necks andwings ---Other -Ofducks: --Not cut in pieces, fresh or chilled --Not cut in pieces, frozen --Fattylivers,fresh or chilled 7 DUTY RATE UNIT FOR DUTY SITC REV4 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% kg 012.51 kg kg kg kg 012.521 012.522 012.529 012.53 kg 012.541 kg kg kg kg 012.542 012.549 012.55 012.56 100% 100% kg kg 012.311 012.321 100% kg 012.341 100% kg 012.341 40% kg 012.341 0% 100% 40% 100% 40% 40% 40% 40% 0% 40% 40% 40% 40% kg kg kg k k kg kg kg kg kg kg kg kg 012.351 012.352 012.353 012.354 012.354 012.312 012.322 012.342 012.355 012.356 012.314 012.324 012.331 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY --Other,fresh or chilled --Other,frozen -Ofgeese: --Not cut in pieces, fresh or chilled --Not cut in pieces, frozen --Fattylivers,fresh or chilled --Other,fresh or chilled --Other,frozen -Ofguineafowl Othermeatandediblemeatoffal,fresh,chilled orfrozen.
-Ofrabbits or hares -Ofprimates -Ofwhales, dolphins and porpoises (mammals of the orderCetacea); ofmanateesand dugongs (mammals of theorder Sirenia); of seals, sealions and walruses (mammals of the suborderPinnipedia) -Ofreptiles (includingsnakes andturtles) -Ofcamels and othercamelids (Camelidae) -Other: --Ediblemeat offal -- Frogs’ legs --Other Pigfat,freeofleanmeat,andpoultryfat,not renderedorotherwiseextracted,fresh,chilled, frozen, salted,in brine,dried or smoked.
-Ofpigs (spek) -Other Meatandedible meatoffal, saltedorin brine, dried or smoked;edible flours andmeals ofmeat ormeatoffal.
-Meat of swine: --Hams, shouldersand cuts thereof, with bone in --Bellies (streaky)andcuts thereof: ---Bacon ---Other --Other: ---Salted or in brine ---Other -Meat of bovineanimals: --Salted or in brine --Dried --Smoked 8 SITC REV4 012.344 012.357 012.315 012.325 012.332 012.345 012.358 012.346 kg kg kg kg kg kg kg Kg kg kg and u kg 012.91 012.992 012.993 kg kg kg kg kg 012.994 012.996 012.995 012.997 012.999 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 5% 5% kg kg 411.311 411.319 20% kg 016.11 20% 20% 5% 20% 5% 20% 20% kg kg kg kg kg kg kg 016.121 016.129 016.191 016.199 016.811 016.812 016.813 HS CET DESCRIPTIONOFGOODS 0210.91 0210.92 00 00 -Other, includingedibleflours andmeals of meat ormeat offal: --Ofprimates --Ofwhales, dolphins and porpoises (mammals of the order Cetacea); ofmanateesand dugongs (mammals of the order Sirenia); ofseals, sea lions and walruses (mammals of thesuborder Pinnipedia) DUTY RATE UNIT FOR DUTY SITC REV4 20% 20% kg kg 016.891 016.892 0210.93 0210.99 0210.99 0210.99 00 00 10 90 --Ofreptiles (including snakes andturtles) --Other: ---Ofpoultry,salted in brine, dried or smoked ---Other 20% kg 016.893 20% 20% kg kg 016.8991 016.8999 9 CHAPTER 3 FISHANDCRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES Notes.
1.
ThisChapter doesnotcover: (a) Mammalsofheading 01.06; (b) Meatofmammalsofheading 01.06 (heading02.08or 02.10); (c) Fish(includinglivers,roesandmiltthereof)orcrustaceans,molluscsor otheraquaticinvertebrates,deadand consumptionbyreasonofeithertheirspeciesortheircondition(Chapter5);flours,mealsorpelle tsoffishorofcrustaceans,molluscsorother consumption (heading 23.01);or invertebrates,unfit unsuitable aquatic unfitor for for human human (d) Caviar or caviarsubstitutesprepared from fish eggs (heading 16.04).
2.

InthisChaptertheterm"pellets"meansproductswhichhavebeenagglomerated either directlybycompression or by theaddition ofasmallquantityofbinder.
10 HS CET DESCRIPTIONOFGOODS Live Fish -Ornamental fish: --Freshwater: ---Forbreeding ---Other --Other: ---Forbreeding ---Other -Other live fish: --Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchusclarki, Oncorhynchus aguabonita, Oncorhynchusgilae, Oncorhynchus apacheand Oncorhynchus chrysogaster) --Eels (Anguilla spp.)
--Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)
--Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) --Southern bluefin tunas(Thunnus maccoyii) --Other: ---Forbreeding ---Other Fish, freshor chilled, excludingfish fillets and otherfishmeatofheading 03.04 -Salmonidae, excluding edible fish offal of subheading0302.91 to 0302.99: --Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchusclarki, Oncorhynchus aguabonita, OncorhynchusgilaeOncorhynchus apacheand Oncorhynchuschrysogaster) --Pacific salmon (Oncorhynchus nerka, Oncorhynchusgorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchusmasou and Oncorhynchus rhodurus) --Atlantic salmon (Salmo salar) andDanube salmon (Hucho hucho) --Other - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae,Scophthalmidae and Citharidae), excluding edible fishoffal of subheading0302.91 to 0302.99: 11 DUTY RATE UNIT FOR DUTY SITC REV4 Free 40% Free 40% kg/ea kg/ea 034.1111 034.1121 kg/ea kg/ea 034.1119 034.1129 40% kg 034.113 40% 40% kg kg 034.114 034.115 40% 40% Free 40% kg kg kg kg 034.117 034118 034.1191 034.1199 40% kg 034.121 40% kg 034.1221 40% 40% kg kg 034.1222 034.129 HS CET DESCRIPTIONOFGOODS --Halibut (Reinhardtiushippoglossoides, Hippoglossus hippoglossus, Hippoglossus --Plaice (Pleuronectes platessa) --Sole (Solea spp.)
--Turbots (Psettamaxima) --Other -Tunas (ofthegenus Thunnus), skipjack or stripe- bellied bonito (Euthynnus (Katsuwonus)pelamis), excludingedible fish offal ofsubheading0302.91 to 0302.99: --Albacoreor longfinned tunas (Thunnus alalunga): ---Forprocessing ---Other --Yellowfin tunas(Thunnus albacares): ---Forprocessing ---Other --Skipjack or stripe-bellied bonito --Bigeyetunas (Thunnus obesus) --Atlantic and Pacific bluefin tunas(Thunnus thynnus, Thunnus orientalis) --Southern bluefin tunas(Thunnus maccoyii) --Other -Herrings(Clupeaharengus, Clupeapallasii), anchovies (Engraulis spp.
),sardines (Sardina pilchardus, Sardinops spp.

), sardinella (Sardinella spp.

), brislingor sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomberjaponicus),Indian mackerels (Rastrelliger spp.

),seerfishes (Scomberomorus spp.

), jack and horsemackerel (Trachurus spp.

), jacks, crevalles (Caranxspp.

), cobia (Rachycentroncanadum), silver pomfrets (Pampus spp.

), Pacific saury(Cololabis saira), scads (Decapterus spp.
),capelin (Mallotus villosus), swordfish (Xiphias gladius),Kawakawa (Euthynnusaffinis), bonitos (Sardaspp.

), marlins, sailfishes, spearfish (Istiophoridae),excluding edible fish offal of sub-heading0302.91 to0302.99: --Herrings (Clupeaharengus, Clupeapallasii): ---Forprocessing ---Other --Anchovies(Engraulisspp.)

--Sardines (Sardinapilchardus, Sardinops spp.

), sardinella (Sardinellaspp.
), brislingor sprats (Sprattus sprattus): ---Forprocessing ---Other 12 DUTY RATE UNIT FOR DUTY 40% 40% 40% 40% 40% Free 40% Free 40% 40% 40% 40% 40% 40% kg kg kg kg kg kg kg kg kg kg kg kg kg kg SITC REV4 034.131 034.132 034.133 034.134 034.139 034.141 034.142 034.143 034.144 034.145 034.146 034.147 034.148 034.149 Free 40% 40% Free 40% kg kg kg kg kg 034.151 034.152 034.1871 034.153 034.159 DUTY RATE UNIT FOR DUTY SITC REV4 Free 40% 40% 40% 40% Free 40% Free 40% Free 40% 40% Free 40% Free 40% 40% 40% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 034.171 034.179 034.1872 034.1873 034.185 034.186 034.1879 034.161 034.169 034.1811 034.1819 034.182 034.18912 034.18913 034.18914 034.18915 034.1874 034.1875 HS CET DESCRIPTIONOFGOODS 0302.44 00 - - Mackerel (Scomber scombrus, Scomber australasicus, Scomberjaponicus): ---Forprocessing ---Other --Jack and horsemackerel (Trachurus spp.)
--Cobia (Rachycentroncanadum) --Swordfish (Xiphiasgladius) - - Other: ---Alewives andsaithe,forprocessing ---Other - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae,Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excludingediblefish offal of subheading0302.91 to 0302.99: --Cod (Gadus morhua,Gadus ogac,Gadus macrocephalus): ---Forprocessing ---Other --Haddock (Melanogrammusaeglefinus): ---Forprocessing ---Other --Coalfish (Pollachius virens) --Hake (Merluccius spp., Urophycis spp.
): ---Forprocessing ---Other --Alaska Pollack(Theragra chalcogramma): ---Forprocessing ---Other --Bluewhitings(Micromesistius poutassou, Micromesistius australis) --Other -Tilapias (Oreochromisspp.

), catfish (Pangasiusspp., Silurus spp., Clarias spp.,Ictalurus spp.

), carp (Cyprinus spp., Carassiusspp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopha- ryngodon piceus, Catla catla,Labeo spp., Osteochilus hasselti,Leptobarbus hoeveni, Megalobrama spp.

), eels(Anguilla spp.


), Nile perch (Lates niloticus) and snakeheads (Channaspp.

), excludingedible fish offal of subheading0302.91 to 0302.99: 13 HS CET DESCRIPTIONOFGOODS --Tilapias (Oreochromis spp.)
--Catfish (Pangasiusspp., Silurus spp., Clarias spp.,Ictalurus spp.)

--Carp (Cyprinus spp.,Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla,Labeo spp.,Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)

--Eels (Anguillaspp.)

--Other -Other fish, excluding edible fish offal of subheading0302.91 to 0302.99: --Dogfish and other sharks --Rays andskates (Rajidae) --Toothfish (Dissostichus spp.)

--Seabass(Dicentrarchus spp.)
--Seabream (Sparidae) --Other: ---Alewives andsaithe,for processing ---Snapper, croaker,grouper, dolphinfish (mahi- mahi, dorado) and bangamary ---Flyingfish ---Other -Livers, roes, milt,fish fins, heads, tails, maws and other edible fish offal: --Livers, roes andmilt --Shark fins --Other: ---Forprocessing ---Other Fish, frozen, excluding fishfillets andotherfish meatof heading 03.04 -Salmonidae, excluding edible fish offal of subheading0303.91 to 0303.99: --Sockeyesalmon (red salmon) (Oncorhynchus nerka) --Other Pacific salmon (Oncorhynchusgorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masouand Oncorhynchusrhodurus) --Atlantic salmon (Salmo salar) andDanube salmon (Hucho hucho) --Trout (Salmo trutta, Oncorhynchus mykiss, 14 DUTY RATE 40% 40% UNIT FOR DUTY kg kg SITC REV4 034.1876 034.1877 40% kg 034.1878 40% 40% 40% 40% 40% 40% 40% Free 40% 40% 40% 40% 40% Free 40% 40% 40% 40% 40% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 034.184 034.1879 034.183 034.1881 034.186 034.1882 034.1883 034.18911 034.1892 034.1893 034.1899 034.191 034.192 034.1991 034.1999 034.2111 034.2119 034.213 034.212 HS CET DESCRIPTIONOFGOODS Oncorhynchusclarki, Oncorhynchus aguabonita, Oncorhynchusgilae, Oncorhynchus apacheand Oncorhynchuschrysogaster) --Other -Tilapias (Oreochromisspp.
), catfish (Pangasius spp., Silurus spp., Clarias spp.,Ictalurus spp.

), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catlacatla,Labeo spp., Osteochilus hasselti,Leptobarbus hoeveni, Megalobrama spp.

), eels(Anguilla spp.

), Nile perch (Lates niloticus) and snakeheads (Channaspp.

), excludingedible fish offal of subheading0303.91 to 0303.99: --Tilapias (Oreochromis spp.)
--Catfish (Pangasiusspp., Silurus spp., Clarias spp.,Ictalurus spp.)

--Carp (Cyprinus spp.,Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp.,Mylopharyngodon piceus, Catla catla,Labeo spp.,Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)

--Eels (Anguilla spp.)


--Other - Flat fish (Pleuronectidae,Bothidae, Cynoglossidae, Soleidae,Scophthalmidae and Citharidae), excluding edible fish offal of subheading0303.91 to 0303.99: --Halibut (Reinhardtiushippoglossoides, Hippoglossus Hippoglossus, Hippoglossus stenolepis) --Plaice (Pleuronectes platessa) --Sole (Soleaspp.)
--Turbots (Psettamaxima) --Other -Tunas (ofthegenus Thunnus), skipjack orstripe- bellied bonito (Euthynnus (Katsuwonus) pelamis), excludingedible fish offal of subheading0303.91 to 0303.99: --Albacoreor longfinned tunas (Thunnus alalunga): ---Forprocessing ---Other --Yellowfin tunas(Thunnus albacares): ---Forprocessing ---Other 15 DUTY RATE UNIT FOR DUTY SITC REV4 40% kg 034.219 40% 40% 40% kg kg kg 034.2881 034.2882 034.2883 40% 40% kg kg 034.286 034.2884 40% kg 034.221 40% 40% 40% 40% Free 40% Free 40% kg kg kg kg kg kg kg kg 034.222 034.223 034.224 034.229 034.231 034.232 034.233 034.234 DUTY RATE UNIT FOR DUTY 40% 40% 40% 40% 40% kg kg kg kg kg SITC REV4 034.235 034.236 034.237 034.238 034.239 Free 40% Free 40% Free 40% 40% 40% Free 40% 40% kg kg kg kg kg kg kg kg kg kg kg 034.241 034.242 034.243 034.249 034.261 034.269 034.2885 034.2886 034.2811 034.2819 034.289 HS CET DESCRIPTIONOFGOODS --Skipjack or stripe-bellied bonito --Bigeyetunas (Thunnus obesus) --Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) --Southern bluefin tunas(Thunnus maccoyii) --Other -Herrings(Clupeaharengus, Clupeapallasii), anchovies (Engraulis spp.
), sardines (Sardina pilchardus, Sardinops spp.

), sardinella (Sardinella spp.

), brislingor sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomberjaponicus),Indian mackerels (Rastrelliger spp.

),seerfishes (Scomberomorus spp.

), jack and horsemackerel (Trachurus spp.

), jacks, crevalles (Caranxspp.

), cobia (Rachycentroncanadum), silver pomfrets (Pampus spp.

), Pacific saury(Cololabis saira), scads (Decapterus spp.
),capelin (Mallotus villosus), swordfish (Xiphias gladius),Kawakawa (Euthynnusaffinis), bonitos (Sardaspp.

), marlins, sailfishes, spearfish (Istiophoridae),excluding edible fish offal of subheading0303.91 to 0303.99: --Herrings (Clupeaharengus, Clupeapallasii): ---Forprocessing ---Other --Sardines (Sardinapilchardus, Sardinops spp.

), sardinella (Sardinellaspp.


), brislingor sprats (Sprattus sprattus): ---Forprocessing ---Other --Mackerel (Scomber scombrus, Scomber australasicus, Scomberjaponicus): ---Forprocessing ---Other --Jack and horsemackerel (Trachurus spp.)
--Cobia (Rachycentroncanadum) --Swordfish (Xiphiasgladius) : ---Forprocessing ---Other --Other - Fish of the families Bregmacerotidae,Euclichthyidae, Gadidae,Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excludingedible fishoffal of subheading0303.91 to 0303.99: --Cod (Gadus morhua,Gadus ogac,Gadus macrocephalus): 16 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 Free 40% Free 40% 40% Free 40% 40% 40% 40% 40% 40% Free 40% 40% Free 40% 40% 40% 40% 40% 40% 40% Free 40% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg ---Forprocessing ---Other --Haddock (Melanogrammusaeglefinus): ---Forprocessing ---Other --Coalfish (Pollachius virens) --Hake (Merluccius spp., Urophycis spp.
): ---Forprocessing ---Other --Alaska Pollack(Theragra chalcogramma) --Bluewhitings (Micromesistius poutassou, Micromesistius australis) --Other -Other fish, excluding edible fish offal of subheading0303.91 to 0303.99: --Dogfish and other sharks --Rays andskates (Rajidae) --Toothfish (Dissostichus spp.)

---Forprocessing ---Other --Seabass(Dicentrarchus spp.)
--Other: ---Alewives, saithe andpollock, forprocessing ---Snapper, croaker,grouper, dolphinfish (mahi- mahi) and bangamary ---Flyingfish ---Other -Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: ---Livers,roes andmilt: ---Livers ---Roes ---Milt --Shark fins --Other: ---Forprocessing ---Other Fish fillets andotherfishmeat (whetherornot minced), fresh, chilled or frozen.

- Fresh or chilled fillets of tilapias (Oreochromis spp.
), catfish (Pangasiusspp., Silurus spp., Clarias spp.,Ictalurus spp.

), carp(Cyprinus spp., Carassius spp., Ctenopharyngodonidellus, Hypophthalmichthys spp., 17 HS CET DESCRIPTIONOFGOODS Cirrhinus spp.,Mylopharyngodon piceus, Catla catla,Labeo spp., Osteochilus hasselti,Leptobarbushoeveni, Megalobrama spp.

), eels(Anguilla spp.


), Nile perch (Lates niloticus) and snakeheads (Channaspp.

): --Tilapias (Oreochromis spp.)

--Catfish (Pangasiusspp., Silurus spp., Clarias spp.,Ictalurusspp.)
--Nile perch (Lates niloticus) --Other - Fresh or chilled fillets of other fish: --Pacific salmon (Oncorhynchus nerka, Oncorhynchusgorbuscha,Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchusmasou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danubesalmon (Huchohucho) --Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchusclarki, Oncorhynchus aguabonita, Oncorhynchusgilae, Oncorhynchus apacheand Oncorhynchuschrysogaster) -- Flat fish(Pleuronectidae, Bothidae, Cynoglossidae, Soleidae,Scophthalmidae and Citharidae) -- Fish of thefamilies Bregmacerotidae, Euclichthyidae, Gadidae,Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae --Swordfish (Xiphiasgladius) --Toothfish(Dissostichus spp.)
--Dogfish and other sharks --Rays andSkates (Rajidae) --Other: ---Flyingfish ---Other -Other, fresh orchilled: --Tilapias (Oreochromis spp.

), catfish (Pangasius spp., Silurus spp., Clarias spp.,Ictalurus spp.

), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinusspp., Mylopharyngodon piceus, Catla catla,Labeo spp., Osteochilus hasselti,Leptobarbus hoeveni, Megalobrama spp.

), eels(Anguilla spp.

), Nile perch (Lates niloticus) and snakeheads (Channaspp.)
DUTY RATE UNIT FOR DUTY SITC REV4 40% 40% 40% 40% 40% kg kg kg kg kg 034.5141 034.142 034.5143 034.5149 034.5151 40% kg 034.5152 40% kg 034.5153 40% kg 034.5154 40% 40% 40% 40% 40% 40% 40% kg kg kg kg kg kg kg 034.5121 034.5131 034.5191 034.5192 034.511 034.5159 034.5161 0304.52 00 --Salmonidae 40% kg 034.5162 18 HS CET DESCRIPTIONOFGOODS -- Fish of thefamilies Bregmacerotidae, Euclichthyidae, Gadidae,Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae --Swordfish (Xiphiasgladius) --Toothfish(Dissostichus spp.)
--Dogfish and other sharks --Rays andSkates (Rajidae) --Other - Frozen fillets of tilapias(Oreochromis spp.

), catfish (Pangasiusspp., Silurus spp., Clarias spp., Ictalurus spp.

),carp(Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla,Labeo spp.,Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.

), eels (Anguilla spp.

), Nile perch (Lates niloticus) and snakeheads(Channaspp.

): --Tilapias (Oreochromis spp.)


--Catfish (Pangasiusspp., Silurus spp., Clarias spp.,Ictalurus spp.)

--Nile Perch(Lates niloticus) --Other - Frozen fillets of fish ofthe families Bregmacerotidae, Euclichthyidae,Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: --Cod (Gadus morhua,Gadus ogac,Gadus macrocephalus) --Haddock (Melanogrammus aeglefinus) --Coalfish (Pollachius virens) --Hake(Merluccius spp., Urophycis spp.)
--Alaska Pollack(Theragra chalcogramma) --Other - Frozen fillets of other fish: --Pacific salmon (Oncorhynchus nerka, Oncorhynchusgorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchusmasou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danubesalmon (Huchohucho) DUTY RATE UNIT FOR DUTY SITC REV4 40% kg 034.5163 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 034.5122 034.5132 034.5171 034.5172 034.5169 034.441 034.442 034.443 034.444 034.451 034.452 034.453 034.454 034.455 034.459 034.461 0304.82 00 0304.83 00 --Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchusclarki, Oncorhynchus aguabonita, Oncorhynchusgilae, Oncorhynchus apacheand Oncorhynchuschrysogaster) -- Flat fish(Pleuronectidae, Bothidae, 40% kg 034.462 40% kg 034.463 19 HS CET DESCRIPTIONOFGOODS Cynoglossidae, Soleidae,Scophthalmidae and Citharidae) --Swordfish (Xiphiasgladius) --Toothfish (Dissostichus spp.)
--Herrings (Clupeaharengus, Clupeapallasii) --Tunas (of thegenusThunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis) --Dogfish, othersharks,rays andskates (Rajidae) --Other: ---Flyingfish ---Other -Other, frozen: --Swordfish (Xiphiasgladius) --Toothfish (Dissostichus spp) --Tilapias (Oreochromis spp.

), catfish (Pangasius spp., Silurusspp., Clarias spp.,Ictalurus spp.
), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla,Labeo spp., Osteochilus hasselti,Leptobarbus hoeveni, Megalobrama spp.

), eels(Anguilla spp.

), Nile perch (Lates niloticus) and snakeheads (Channaspp.)
--Alaska Pollack(Theragra chalcogramma) -- Fish of thefamilies Bregmacerotidae, Euclichthyidae, Gadidae,Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, otherthan AlaskaPollack (Theragrachalcogramma) --Dogfish and other sharks --Rays andskates (Rajidae) --Other Fish, dried, saltedorin brine; smoked fish, whetherornot cooked beforeorduring the smoking process; flours, meals and pellets of fish,fitforhumanconsumption.
- Flours, meals and pellets of fish, fitforhuman consumption -Livers, roesand miltof fish, dried, smoked, salted orin brine - Fish fillets, dried, saltedor in brine, but not smoked: 20 DUTY RATE UNIT FOR DUTY SITC REV4 40% 40% 40% 40% kg kg kg kg 034.42 034.43 034.464 034.465 40% kg 034.44 40% 40% 40% 40% 40% kg kg kg kg kg 034.41 034.469 034.551 034.552 034.553 40% 40% kg kg 034.554 034.555 40% 40% 40% Kg kg kg 034.556 034.557 034.559 20% 20% kg kg 035.5 035.4 HS CET DESCRIPTIONOFGOODS 0305.31 00 0305.32 00 0305.39 00 0305.41 00 0305.42 0305.43 00 00 0305.44 00 0305.49 0305.49 0305.49 00 10 90 0305.51 00 --Tilapias (Oreochromis spp.
), catfish (Pangasius spp., Silurus spp., Clarias spp.,Ictalurus spp.

), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla,Labeo spp., Osteochilus hasselti,Leptobarbus hoeveni, Megalobrama spp.

), eels(Anguilla spp.

), Nile perch (Lates niloticus) and snakeheads (Channaspp.)
-- Fish of thefamilies Bregmacerotidae, Euclichthyidae, Gadidae,Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae --Other -Smoked fish, including fillets, other than edible fish offal: --Pacific salmon (Oncorhynchus nerka, oncorhynchusgorbuscha,Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchusmasou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danubesalmon (Huchohucho) --Herrings (Clupeaharengus, Clupeapallasii) --Trout (Salmo trutta, Oncorhynchusmykiss, Oncorhynchusclarki, Oncorhynchus aguabonita, Oncorhynchusgilae, Oncorhynchus apacheand Oncorhynchuschrysogaster) --Tilapias (Oreochromis spp.
), catfish (Pangasius spp., Silurus spp., Clarias spp.,Ictalurus spp.

), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp.,Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.

), eels (Anguilla spp.

),Nileperch (Lates niloticus) and snakeheads(Channa spp.)

and snakeheads (Channaspp.)
--Other: ---Cod, mackerel andalewives ---Other -Dried fish, other than edible fish offal, whetheror not salted but notsmoked: --Cod (Gadus morhua,Gadus ogac,Gadus macrocephalus) DUTY RATE UNIT FOR DUTY SITC REV4 20% kg 035.121 20% kg 035.122 20% kg 035.129 20% kg 035.31 0% 20% kg kg 035.32 20% kg 035.35 0% 20% kg kg 035.33 035.39 0% kg 035.11 21 HS CET DESCRIPTIONOFGOODS 0305.52 00 0305.53 00 0305.54 00 0305.59 0305.59 00 10 0305.59 0305.59 0305.59 0305.61 0305.62 0305.63 0305.64 21 29 90 00 00 00 00 --Tilapias (Oreochromis spp.
), catfish (Pangasius spp., Silurus spp., Clarias spp.,Ictalurus spp.

), carp (Cyprinus spp., Carassiusspp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus,Catla catla,Labeo spp., Osteochilus hasselti,Leptobarbus hoeveni, Megalobrama spp.

), eels(Anguilla spp.

), Nile perch (Lates niloticus) and snakeheads (Channaspp.)
-- Fish of thefamilies Bregmacerotidae, Euclichthyidae,Gadidae,Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, otherthan cod (Gadus morhua, Gadus ogac,Gadus macrocephalus) --Herrings (Clupeaharengus, Clupeapallasii), anchovies (Engraulis spp.

),sardines (Sardina pilchardus, Sardinops spp.

), sardinella (Sardinella spp.

), brisling or sprats (Sprattus sprattus), mackerel (Scomberscombrus, Scomber australasicus, Scomberjaponicus),Indian mackerels (Rastrelliger spp.
),seerfishes (Scomberomorus spp.

), jack and horsemackerel (Trachurus spp.

), jacks, crevalles (Caranxspp.

), cobia (Rachycentroncanadum), silver pomfrets (Pampus spp.

), Pacific saury(Cololabis saira), scads (Decapterus spp.

),capelin (Mallotus villosus), swordfish (Xiphias gladius),Kawakawa (Euthynnusaffinis), bonitos (Sardaspp.
), marlins, sailfishes, spearfish (Istiophoridae) --Other: ---Mackerel ---Herrings, alewives, saithe, pollock, haddock and hake: ----Alaska pollock ----Other ---Other - Fish, salted but notdried or smoked and fish in brine, other thanedible fish offal: --Herrings (Clupea harengus, Clupeapallasii) --Cod (Gadus morhua,Gadus ogac, Gadus macrocephalus) --Anchovies(Engraulisspp.)

--Tilapias (Oreochromis spp.

), catfish (Pangasius spp., Silurus spp., Clarias spp.,Ictalurus spp.
), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla,Labeo spp., 22 DUTY RATE UNIT FOR DUTY SITC REV4 40% kg 035.132 40% kg 035.133 40% kg 035.134 0% kg 035.131 0% 0% 20% 0% 20% 20% 20% kg kg kg kg kg kg kg 035.1321 035.1329 035.139 035.291 035.21 035.22 035.294 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 Osteochilus hasselti,Leptobarbus hoeveni, Megalobrama spp.
), eels(Anguilla spp.

), Nile perch (Lates niloticus) and snakeheads (Channaspp.)
--Other: ---Mackerel ---Alewives, saithe, pollock, haddock and hake ---Other - Fish fins, heads, tails, maws andotheredible fish offal: --Shark fins -- Fish heads, tails andmaws --Other Crustaceans, whetherinshellornot, live,fresh, chilled, frozen, dried, saltedorin brine; smoked crustaceans, whetherinshellornot, whetheror not cooked beforeorduring thesmoking process; crustaceans, inshell, cooked by steaming orby boilinginwater, whetherornot chilled, frozen dried, saltedorin brine; flours, meals and pellets ofcrustaceans,fit forhumon consumption - Frozen: --Rock lobster and other seacrawfish (Palinurus spp., Panulirus spp., Jasus spp.)
--Lobsters (Homarus spp.)

--Crabs --Norwaylobsters (Nephrops norvegicus) --Cold-watershrimps and prawns (Pandalus spp., Crangoncrangon) --Othershrimps and prawns --Other, includingflours, meals andpellets of crustaceans, fit forhuman consumption -Live, fresh, or chilled: --Rock lobster and other seacrawfish (Palinurus spp., Panulirus spp., Jasus spp.

): ---Live, for breedingorrearing ---Other --Lobsters (Homarus spp.
): ---Live, for breedingorrearing ---Other --Crabs --Norwaylobsters(Nephrops norvegicus) --Cold-watershrimps and prawns (Pandalus spp., Crangoncrangon): ---Live, for breedingorrearing 23 20% 0% 20% 20% 20% 20% 40% 40% 40% 40% 40% 40% 40% Free 40% Free 40% 40% 40% kg kg kg kg kg Kg kg kg kg kg kg kg kg kg kg kg kg kg kg 035.292 035.293 035.299 035.133 035.295 035.296 036.191 036.192 036.193 036.196 036.111 036.119 036.199 036.211 036.221 036.231 036.241 036.261 036.2911 Free kg 036.25111 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 ---Other, cultured ---Other, wild --Other shrimps and prawns: ---Live, for breedingorrearing ---Other, cultured ---Other, wild --Other, includingflours, meals and pellets of crustaceans, fit forhuman consumption: ---Live, for breedingorrearing ---Other -Other: Rock lobster and othersea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)
Lobsters(Homarus spp.)
Crabs Norwaylobsters(Nephrops norvegicus) --Shrimps and prawns --Other, includingflours, meals and pellets of crustaceans, fit forhumanconsumption: ---Live, for breedingorrearing ---Other Molluscs, whetherinshellornot, live, fresh, chilled, frozen, dried, saltedorin brine; smoked molluscs, whetherinshellornot, whetherornot cooked beforeorduring thesmoking process; flours, meals and pellets ofmulluscs, fitfor humanconsumption -Oysters: --Live, fresh or chilled: ---Forbreedingor rearing ---Other --Frozen --Other -Scallops, includingqueen scallops, of thegenera Pecten, Chlamys or Placopecten: --Live, fresh or chilled --Frozen --Other -Mussels (Mytilus spp.,Pernaspp.
): --Live, fresh or chilled --Frozen --Other 40% 40% Free 40% 40% Free 40% 40% 40% 40% 40% 40% Free 40% Free 40% 40% 40% 40% 40% 40% 40% 40% 40% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 036.25211 036.25311 036.25121 036.25221 036.25321 036.271 036.291 036.2991 036.2992 036.2993 036.2994 036.2995 036.2998 036.2299 036.311 036.3191 036.3192 036.3199 036.351 036.3912 036.391 036.352 036.3922 036.3929 24 HS CET DESCRIPTIONOFGOODS -Cuttle fish (Sepia officinalis, Rossiamacrosoma, Sepiolaspp.)
and squid (Ommastrephes spp., Loligo spp., Nototodarusspp., Sepioteuthis spp.

): --Live, fresh or chilled: ---Forbreedingor rearing ---Other --Frozen --Other -Octopus (Octopus spp.
): --Live, fresh or chilled --Frozen --Other -Snails, other than seasnails -Clams, cockles andarkshells (families Arcidae, Arcticidae, Cardiidae, Donacidae,Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenadae,Tridacnidae and Veneradae): --Live, fresh or chilled --Frozen --Other -Abalone (Haliotis spp.)

and stromboid conchs (Strombus spp.

): --Live, fresh or chilled abalone (Haliotis spp.)

--Live, fresh or chilled stromboid conchs (Strombus spp.
): ---Forbreedingor rearing ---Other --Frozen abalone(Haliotis spp.)

--Frozen stromboid conchs (Strombus spp.)

--Otherabalone(Haliotis spp.)

--Other stromboid conchs (Strombus spp.)
-Other, includingflours,meals and pellets, fitfor human consumption: --Live, fresh or chilled: ---Conch ---Other mollusc: ----Forbreedingorrearing ----Other --Frozen --Other: ---Sea-eggs ---Conch ---Other, including flours, meals andpellets fit for human consumption 25 DUTY RATE UNIT FOR DUTY SITC REV4 Free 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% kg kg kg kg kg kg kg kg kg kg kg 036.3311 036.3312 036.3711 036.371 036.332 036.372 036.379 012.93 036.354 036.392 036.394 40% kg 036.3551 40% 40% 40% 40% 40% 40% 40% Free 40% 40% 40% 40% 40% kg kg kg kg kg kg kg kg kg kg kg kg kg 036.3552 036.3559 036.3961 036.3962 036.3963 036.3964 036.3561 036.3562 036.3569 036.3961 036.393 036.396 036.3999 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 03.08 Aquatic invertebrates other thancrustaceans andmolluscs, live, fresh, chilled, frozen, dried, saltedorin brine; smokedaquatic invertebrates other thancrustaceans andmolluscs, whetheror not cooked beforeorduring thesmoking process; flours, mealsand pellets ofaquatic invertebrates otherthancrustaceans and molluscs fit forhumanconsumption 0308.11 0308.12 0308.19 0308.21 0308.22 0308.29 0308.30 0308.90 00 00 00 00 00 00 00 00 -Sea cucumbers (Stichopus joponicus, Holothuroidea): --Live, fresh or chilled --Frozen --Other -Seaurchins (Strongylocentrotus spp., Paracentrotus lividus,Loxechinus albus, Echinus esculentus): --Live, fresh or chilled --Frozen --Other -Jellyfish(Rhopilema spp.)
-Other 40% 40% 40% 40% 40% 40% 40% 40% 40% kg kg kg kg kg kg kg kg kg 036.357 036.3971 036.397 036.358 036.3981 036.398 036.3991 036.3992 26 CHAPTER 4 DAIRYPRODUCE;BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OFANIMAL ORIGIN, NOT ELSEWHERESPECIFIEDOR INCLUDED Notes.

1.

Theexpression"milk"meansfullcreammilkorpartiallyorcompletelyskimmed milk.

2.
2.

For thepurposesofheading04.05: (a) The term "butter" meansnaturalbutter,wheybutterorrecombinedbutter (fresh,salted or rancid,includingcannedbutter)derivedexclusively milk,witha milkfatcontentof80%ormore butnotmore than 95%by weight,amaximummilksolids-not- fatcontentof2%byweightand a maximumwater contentof16%byweight.

Butter does notcontainadded emulsifiers,butmaycontainsodiumchloride, foodcolours,neutralising salts andculturesofharmlesslactic-acid-producing bacteria.
from (b) Theexpression"dairyspreads"meansaspreadableemulsionofthe oiltype,containingmilkfatastheonly morebutlessthan 80% byweight.

fatintheproduct,witha milkfat water- in- contentof39%or 3.
Productsobtainedbytheconcentrationofwheyandwiththeadditionofmilkor beclassified ascheese inheading 04.06providedthat theyhave the threefollowing characteristics: milkfatareto (a) Amilkfatcontent, byweightof the drymatter,of5% or more; (b) Adrymattercontent,byweight,ofatleast70%butnotexceeding85%;and (c) They aremouldedor capableofbeing moulded.

4.
ThisChapter doesnotcover: (a) Products obtainedfromwhey,containing by weight more than 95% lactose,expressed asanhydrouslactose calculated onthedymatter (heading 17.02); (b) Productsobtained frommilkbyreplacingone constituents(forexample,butyric (heading 19.01 or 21.06);or fats) byanothersubstance ormoreofitsnatural (forexample, oleicfats) (c) Albumins (including concentrates of two or more whey proteins, containingbyweightmore than 80%wheyproteins,calculatedonthe dry matter) (heading 35.02)or globulins(heading 35.04).
27 Subheading Notes 1.

2. products Forthepurposesofsubheading0404.10,theexpression"modifiedwhey"means consistingofwhey the lactose,proteinsormineralshavebeenremoved,whey towhichnaturalwhey constituents have been added,andproducts obtainedby mixingnaturalwhey constituents.

fromwhichallorpartof constituents, thatis, whey For the purposesof subheading0405.10 the term "butter" does not include dehydratedbutteror ghee(subheading 0405.90).
28 HS CET DESCRIPTIONOFGOODS 04.01 0401.10 0401.20 00 00 0401.40 00 0401.50 00 04.02 0402.10 00 0402.21 00 0402.29 00 0402.91 00 0402.99 0402.99 0402.99 00 10 90 04.03 Milkandcream,notconcentratednorcontaining addedsugarorothersweetening matter.
-Ofafat content, byweight, notexceeding1% -Ofafat content, byweight, exceeding1% but not exceeding6% -Ofafat content, byweight, exceeding6% but not exceeding10% -Ofafat content, byweight,exceeding10% Milk and cream, concentrated or containing addedsugarorothersweetening matter.
-In powder,granules orothersolid forms, of afat content, byweight notexceeding1.5% -In powder,granules orothersolid forms, of afatcontent, byweight exceeding1.5%: --Not containingadded sugar orothersweetening matter --Other -Other: --Not containingaddedsugar orothersweetening matter --Other: ---Condensed milk ---Other Buttermilk, curdled milk and cream, yogurt, acidifiedmilkand kephirandother cream,whether containing addedsugar or other sweeteningmatteror flavoured or containing added fruit, nuts or cocoa.
notconcentratedor fermentedor or DUTY RATE UNIT FOR DUTY SITC REV3 75% 75% 75% 75% kg kg 022.11 022.12 kg 022.131 kg 022.132 30% kg 022.21 50% 50% 30% kg 022.221 kg 022.229 kg 022.23 30% 20% kg kg 022.241 022.249 0403.10 0403.90 00 00 04.04 0404.10 00 0404.90 00 04.05 0405.10 0405.10 0405.10 00 10 20 or -Yogurt -Other Whey,whetherornotconcentratedorcontaining sweeteningmatter;products other addedsugar consisting ofnatural milkconstituents, whetheror notcontainingadded sugarorothersweetening matter, not elsewherespecified or included.
-Wheyand modifiedwhey,whetheror not concentrated orcontainingadded sugar or othersweeteningmatter -Other Butterandotherfatsandoilsderivedfrommilk; dairy spreads.
-Butter: ---Non-salted butter ---Salted butter 20% 10% kg kg 022.31 022.32 0% kg 022.41 0% kg 022.49 10% 10% kg kg 023.01 023.02 29 HS CET DESCRIPTIONOFGOODS -Dairyspreads -Other: ---Butter fat and butteroil ---Ghee ---Other Cheeseandcurd.
- Fresh (unripened or uncured) cheese, including wheycheese, andcurd -Grated or powdered cheese, of allkinds -Processedcheese, notgratedorpowdered -Blue-veined cheese andother cheese containing veins produced byPenicillium roqueforti -Other cheese Birds’ eggs, inshell,fresh, preservedor cooked.
- Fertilisedeggsforincubation: --Of fowls of thespeciesGallus domesticus: ---Forbreeder flock ---Not for breederflock --Other: ---Forbreeder flock ---Not for breederflock -Other fresh eggs: --Of fowls or thespeciesGallus domesticus --Other -Others Birds’ eggs, notinshell, andeggyolks, fresh, dried,cookedbysteamingor by boilinginwater, moulded, frozenor otherwise preserved,whether or not containingaddedsugar or other sweetening matter.
-Eggyolks: --Dried --Other -Other: 00 --Dried --Other 00 00 Natural honey.

00 Edibleproductsofanimalorigin,notelsewhere specified or included.
00 00 00 00 00 DUTY RATE UNIT FOR DUTY SITC REV3 20% kg 023.03 0% 10% 10% kg kg kg 023.04 023.05 023.09 5% 5% 5% 5% 5% kg 024.91 kg kg kg 024.1 024.2 024.3 kg 024.99 Free 0% Free 0% 40% 40% 40% 40% 40% 40% 40% 40% 40% kg kg kg kg kg kg kg kg kg kg kg kg kg 025.111 025.121 025.119 025.129 025.131 025.139 025.19 025.211 025.221 025.219 025.229 061.6 098.92 30 CHAPTER 5 PRODUCTS OFANIMAL ORIGIN, NOTELSEWHERE SPECIFIEDOR INCLUDED Notes 1.
ThisChapter doesnotcover- (a) Edibleproducts(otherthan guts,bladdersandstomachsofanimals,whole andpiecesthereof, andanimalblood, liquidor dried); (b) Hidesorskins(includingfurskins)otherthangoodsofheading05.05and paringsandsimilarwasteofrawhidesorskinsofheading05.11(Chapter41 or 43); (c) Animal textile materials, otherthan horsehairand horsehair waste(Section XI);or (d) Preparedknotsor tuftsfor broom or brushmaking (heading 96.03).
Forthepurposesofheading05.01,thesortingofhairbylength(providedthe rootendsandtipendsrespectivelyarenotarrangedtogether)shallbedeemed not to constituteworking.

ThroughouttheNomenclature, elephant, hippopotamus, walrus, narwhaland wildboar tusks,rhinoceroshorns and the teethofallanimalsareregarded as "ivory".
Throughout theNomenclature,theexpressionhorsehairmeanshairofthemanes ortailsofequineorbovineanimals.Heading05.11covers,interalia,horsehair andhorsehairwaste,whetherornotputup asalayerwithorwithoutsupporting material.

2.

3.

4.
2.

3.

4.

31 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 0501.00 00 Humanhair,unworked,whetherornotwashedor scoured; 5% kg 291.91 05.02 0502.10 00 0502.90 00 [05.03] 05.04.00 0504.00 0504.00 0504.00 10 20 90 05.05 0505.10 0505.90 00 00 05.06 0506.10 0506.90 00 00 05.07 0507.10 0507.90 0508.00 00 00 00 [05.09] 0510.00 not wasteof human hair.

Pigs’,hogs’,orboars’bristlesandhair;badger hairandotherbrushmakinghair;wasteofsuch bristles orhair.
-Pigs’, hogs’ orboars’bristles andhair and waste thereof -Other Deleted Guts, bladders andstomachsofanimals(other thanfish), whole andpiecesthereof, fresh,chilled, frozen, salted, inbrine,dried andsmoked.
-Tripe -Sausagecasings -Other Skinsandotherpartsofbirds,withtheirfeathers ornot ordown,feathersandpartsoffeathers(whether further withtrimmededges)anddown, workedthancleaned, disinfectedortreatedfor preservation; powder and waste of feathers or parts - Feathers ofakind usedforstuffing; down -Other Bones and horn-cores,unworked, defatted, simply prepared(but not cut to shape), treatedwithacid or degelatinised; powderand waste oftheseproducts.
-Ossein and bones treated with acid -Other Ivory, tortoise-shell, whalebone and whalebone hair,horns,antlers, hooves, nails,clawsand beaks, unworked orsimplyprepared but not cutto shape; powderandwasteoftheseproducts.

-Ivory;ivorypowder and waste -Other Coralandsimilarmaterials,unworkedorsimply prepared but not otherwise worked; shellsof molluscscrustaceansor echinodermsandcuttle- bone, unworkedor simplyprepared but not cut to shape, powderandwaste thereof.
Deleted 5% 5% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg 291.921 kg 291.929 kg kg kg 291.931 291.932 291.939 kg kg 291.951 291.959 kg kg 291.111 291.119 kg kg kg 291.161 291.169 291.115 00 Ambergris, castoreum, civet and musk; 0% kg 291.98 cantharides;bile, whetheror not dried;glands and other animalproducts usedin the preparationof pharmaceutical products, fresh,chilled, frozenor otherwise provisionallypreserved.
32 HS CET DESCRIPTIONOFGOODS 05.11 0511.10 00 0511.91 0511.91 0511.91 0511.99 0511.99 0511.99 00 10 90 00 10 90 Animalproducts notelsewherespecified or included; deadanimalsofChapter 1or 3, unfit for humanconsumption.
-Bovine semen -Other: --Products of fish orcrustaceans, molluscs or otheraquaticinvertebrates; dead animals of Chapter3: ---Fish waste ---Other --Other: ---Humanremains ---Other DUTY RATE UNIT FOR DUTY SITC REV4 Free kg 291.94 0% Free Free Free kg kg kg kg 291.961 291.969 291.991 291.999 33 SECTION II VEGETABLEPRODUCTS InthisSectiontheterm"pellets"meansproductswhichhavebeenagglomerated eitherdirectlybycompressionorby the additionofa binderina proportionnot exceeding 3% byweight.
CHAPTER 6 LIVETREESANDOTHER PLANTS; BULBS, ROOTSAND THELIKE; CUTFLOWERS ANDORNAMENTAL FOLIAGE Subjecttothesecondpartofheading06.01,thisChaptercoversonlylivetrees and goods (including seedling vegetables) of a kind commonly supplied by nurserygardenersorfloristsforplantingor other doesnotincludepotatoes, forornamentaluse;neverthelessit productsofChapter7.
onions,shallots,garlicor Anyreferenceinheading06.03or06.04togoodsofanykindshallbeconstrued asincludingareference tobouquets, floralbaskets,wreathsand similararticles made whollyor partly of goods of that of kind, being accessoriesofothermaterials.However,theseheadingsdonotincludecollages similar decorativeplaquesofheading 97.01. account taken not or Note 1.

Notes 1.

2.
Notes 1.

2.

34 HS CET DESCRIPTIONOFGOODS Bulbs,tubers,tuberous roots,corms,crownsand rhizomes, dormant, in growth orin flower; chicory plants androots otherthanroots of heading 12.12.
-Bulbs, tubers, tuberousroots, corms, crownsand rhizomes, dormant -Bulbs, tubers, tuberousroots, corms, crownsand rhizomes, in growth or inflower; chicory plants and roots: ---Bulbs, tubers, tuberous roots, corms, crownsand rhizomes, in growth or inflower ---Chicoryplants ---Roots Otherliveplants(includingtheirroots),cuttings andslips; mushroomspawn.
-Unrooted cuttings andslips -Trees, shrubs andbushes, grafted or not, of kinds which bearedible fruit ornuts -Rhododendrons and azaleas, grafted or not -Roses, grafted or not -Other: ---Bananaplants ---Coconut plants ---Cocoaplants ---Citrus plants ---Other Cutflowersandflowerbudsofakindsuitablefor bouquetsorforornamentalpurposes, bleached,impregnatedor otherwise prepared.

- Fresh: --Roses --Carnations --Orchids --Chrysanthemums --Lilies(Lilium spp.
): ---Ginger lilies ---Other lilies --Other: ---Anthuriums ---Gerberas ---Heliconias (Heliconiaspp.)
---Other -Other fresh,dried, dyed, DUTY RATE UNIT FOR DUTY SITC REV4 Free kg/u 292.611 Free kg/u 292.612 Free 0% kg/u kg/u 292.613 292.619 Free Free Free Free 15% 15% 15% 15% Free 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% kg/u kg/u 292.691 292.692 kg/u kg/u 292.693 292.694 kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 292.695 292.696 292.697 292.698 292.699 292.7111 292.7112 292.7113 292.7114 292.7116 292.71191 292.7115 292.7117 292.7118 292.71199 292.719 35 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 06.04 Foliage, branches and other parts ofplants, without flowers or flower buds,and grasses, mossesandlichens,beinggoods ofa kindsuitable forbouquetsor forornamentalpurposes, fresh, dried, dyed,bleached,impregnatedor otherwise prepared.
0604.20 0604.90 00 00 - Fresh -Other 40% 40% kg kg 292.723 292.724 36 EDIBLEVEGETABLESANDCERTAIN ROOTS ANDTUBERS CHAPTER 7 Notes 1.

ThisChapter doesnotcoverforageproductsofheading 12.14.

2.

Inheadings07.09,07.10,07.11and07.12theword"vegetables"includesedible mushrooms, truffles,olives, capers,marrows,pumpkins,aubergines,sweetcorn (Zeamaysvar.saccharata),fruitsof thegenusCapsicumor ofthegenus Pimenta, cress and sweetmarjoram(Majorana hortensis or Origanum majorana).

fennel,parsley,chervil, tarragon, 3.


Heading07.12coversalldriedvegetablesofthekindsfallinginheadings07.01to07.11, other than: (a) dried leguminousvegetables, shelled(heading 07.13); (b) sweetcorn in theformsspecified in headings11.02 to 11.04; (c) flour, meal,powder, flakes, granules and pellets of potatoes (heading11.05); (d) flour,mealandpowderofthedriedleguminousvegetablesofheading07.13(heading 11.06).

4.
However,driedorcrushedorgroundfruitsofthegenusCapsicumorofthe genus Pimenta areexcludedfrom thisChapter (heading09.04) 37 HS CET DESCRIPTIONOFGOODS Potatoes, freshor chilled.
-Seed -Other Tomatoes, freshor chilled.

Onions,shallots,garlic,leeksandotheralliaceous vegetables, freshor chilled.

-Onions and shallots: --Onions --Shallots (eschallots) -Garlic -Leeks and other alliaceous vegetables Cabbages,cauliflowers,kohlrabi,kaleandsimilar edible brassicas, freshor chilled.

-Cauliflowers and headed broccoli: --Cauliflowers --Other -Brussels sprouts -Other: --Cabbages --Other Lettuce(Lactucastavia)andchicory(Chichorium spp.
), freshor chilled -Lettuce: --Cabbagelettuce (headlettuce) --Other -Chicory: --Witloof chicory(Chichorium intybus var.

foliosum) --Other Carrots,turnips,saladbeetroot,salsify,celeriac, radishes andsimilar edible roots, freshor chilled.

-Carrots and turnips: --Carrots --Other -Other: --Beets --Other Cucumbers andgherkins, freshor chilled.

-Cucumbers -Gherkins Leguminousvegetables,shelledorunshelled,fresh or chilled.

-Peas (Pisum Sativum) -Beans (Vignaspp, Phaseolusspp.
): --Stringbeans(Phaseolus vulgaris) 38 DUTY RATE UNIT FOR DUTY SITC REV4 Free 40% 100% 40% 40% Free 40% 40% 40% 40% 100% 40% kg kg kg kg kg kg kg kg kg kg kg kg 054.11 054.19 054.4 054.511 054.512 054.521 054.529 054.531 054.532 054.533 054.534 054.539 100% 100% kg kg 054.541 054.542 40% kg 054.543 40% kg 054.549 100% 40% 40% 40% 40% 40% kg kg kg kg kg kg 054.551 054.552 054.553 054.559 054.561 054.562 40% kg 054.573 40% kg 054.574 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 --Bora(bodi)beans (Vignaspp.)
--Blackeyepeas (Vigna unguiculata) --Other -Other leguminous vegetables: --Pigeon peas (Cajanus cajan) --Other Othervegetables, freshor chilled.

-Asparagus -Aubergines(egg-plants) -Celeryotherthan celeriac -Mushrooms and truffles: --Mushrooms of thegenusAgaricus --Other - Fruits of thegenusCapsicum orof thegenus Pimenta: --Sweet peppers --Other -Spinach, NewZealandspinach and orachespinach (garden spinach) -Other: --Globeartichokes --Olives --Pumpkins, squash and gourds(Cucurbita spp.
); ---Pumpkins ---Other --Other: ---Zucchini ---Ochroes ---Sweet corn (corn onthe cob) ---Other Vegetables (uncookedorcookedbysteaming or boilinginwater), frozen.

-Potatoes -Leguminous vegetables, shelled or unshelled: --Peas (Pisum Sativum): ---Garden peas for usein industry ---Other peasforuse inindustry ---Other --Beans (Vigna spp., Phaseolus spp.
): ---Stringbeans, for usein industry ---Other beansforuse in industry ---Other --Other: ---Foruse in industry ---Other 39 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 054.575 054.572 054.576 054.571 054.579 054.592 054.593 054.594 054.581 054.589 054.5941 054.5949 054.595 054.5995 054.5996 054.5993 054.5999 054.5991 054.5992 054.5994 054.5999 40% kg 054.691 5% 5% 40% 5% 5% 40% 5% 40% kg kg kg kg kg kg kg kg 054.6921 054.6922 054.6929 054.6931 054.6932 054.6939 054.6941 054.6949 HS CET DESCRIPTIONOFGOODS dioxide -Spinach,NewZealandspinachandorachespinach (gardenspinach): -- Foruse in industry --Other -Sweet corn: -- Foruse in industry --Other -Othervegetables: --Beets, for usein industry --Other beets --Carrots, foruse in industry --Other carrots --Other, forusein industry --Other -Mixtures of vegetables: -- Foruse in industry --Other Vegetables provisionally preserved (forexample, bysulphur gas,inbrine,insulphur orinotherpreservativesolutions),butunsuitable inthatstateforimmediate consumption.
-Olives -Cucumbers andgherkins -Mushrooms and truffles: --Mushrooms of thegenusAgaricus --Other -Other vegetables; mixtures of vegetables Driedvegetables,whole,cut,sliced,brokenorin powder, but not furtherprepared.

-Onions -Mushrooms, wood ears(Auricularia spp.

), jellyfungi (Tremella spp.

)andtruffles: --Mushrooms of thegenusAgaricus --Wood ears (Auricularia spp.)

--Jellyfungi (Tremellaspp.)


--Other -Other vegetables; mixtures of vegetables: --Sweet corn, for sowing --Other Driedleguminousvegetables,shelled,whetheror notskinnedorsplit.
-Peas (Pisum Sativum): --Split peas --Other peas -Chickpeas (Garbanzos) 40 water DUTY RATE UNIT FOR DUTY SITC REV4 5% 40% 5% 40% 5% 40% 5% 40% 5% 40% 5% 40% 5% 5% 5% 5% 5% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 054.6951 054.6959 054.611 054.619 054.6961 054.6969 054.6971 054.6979 054.6981 054.6989 054.6991 054.6999 054.71 054.72 054.731 054.739 054.79 0% kg 056.12 0% 0% 0% 0% Free 0% 5% 5% 5% kg kg kg kg kg kg kg kg kg 056.131 056.132 056.133 056.139 056.191 056,199 054.212 054.219 054.22 HS CET DESCRIPTIONOFGOODS -Beans (Vignaspp.
; Phaseolusspp): --Beans of thespeciesVigna mungo(L.)Hepperor Vigna radiata(L.)Wilczek --Small red (adzuki) beans (Phaseolus or vigna angularis) --Kidneybeans, includingwhite peabeans (Phaseolus vulgaris): ---Red kidneybeans ---Other --Bambarabeans(Vigna subterranea orVoandzeia subterranea) --Cow peas(Vigna unguiculata) --Other: ---Blackeyepeas ---Other -Lentils -Broad beans((Vicia faba var.

major)and horse beans(Vicia faba bar.

Equina, Vicia faba var.


minor) -Pigeon peas (Cajanus cajan) -Other Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoesandsimilar roots andtuberswith highstarchorinulincontent, fresh,chilled, frozen ordried, whether ornotsliced orintheformof pellets;sago pith.

-Manioc (cassava) -Sweet potatoes -Yams (Dioscorea spp.)

-Taro (Colocasia spp.)

-Yautia(Xanthosoma spp.)


-Other: --Arrowroot --Dasheens --Eddoes --Tannias --Other DUTY RATE UNIT FOR DUTY SITC REV4 5% 5% kg 054.231 kg 054.232 40% 5% 5% kg kg kg 054.233 054.234 054.235 5% kg 054.236 15% 5% 5% 5% 15% 0% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 054.213 054.239 054.24 054.25 054.292 054.299 054.81 054.831 054.836 054.837 054.838 054.832 054.833 054.834 054.835 054.839 41 CHAPTER 8 EDIBLEFRUITANDNUTS; PEEL OFCITRUS FRUITOR MELONS Notes 1.
ThisChapter doesnotcover inediblenutsor fruits.

2.

Chilled fruits and nuts aretobe classifiedin thesameheadings as the corresponding freshfruits andnuts.

3.
3.

DriedfruitordriednutsofthisChaptermaybepartiallyrehydrated,ortreated for thefollowing purposes- (a) Foradditionalpreservationorstabilisation(forexample,by moderate heat treatment, sulphuring,the addition ofsorbic acidor potassium sorbate); (b) Toimproveormaintain theirappearance (forexample,by the additionof vegetable oil or small quantities of glucose syrup), provided that they retain thecharacterofdried fruitor driednuts.
42 HS CET DESCRIPTIONOFGOODS DUTY RATE SITC REV4 UNIT FOR DUTY Coconuts, Brazil nuts andcashewnuts, freshor dried, whetherornotshelledorpeeled.
-Coconuts: --Desiccated --In the inner shell(endocarp) --Other: ---In shell(exocarp andmesocarp) ---Other -Brazilnuts: --In shell --Shelled -Cashewnuts: --In shell --Shelled Othernuts, freshordried, whetherornotshelled orpeeled.

-Almonds: --In shell --Shelled -Hazelnuts or filberts (Corylus spp.

): --In shell --Shelled -Walnuts: --In shell --Shelled -Chestnuts (Castaneaspp.

): --In shell --Shelled -Pistachios: --In shell --Shelled -Macadamianuts: --In shell --Shelled -Kolanuts(Kola spp.)
-Arecanuts -Other Bananas, including plantains, freshordried.
-Plantains: --Fresh --Dried -Others: kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 057.711 057.7121 057.7122 057.719 057.721 057.722 057.731 057.732 057.741 057.742 057.751 057.752 057.761 057.762 057.771 057.772 057.781 057.782 057.7921 057.7922 057.791 057.793 057.799 40% 40% kg kg 057.32 057.331 HS CET DESCRIPTIONOFGOODS -- FreshBanana --DriedBanana --Other Dates, figs, pineapples, avocados, guavas, mangoes andmangosteens, freshordried.
-Dates - Figs -Pineapples -Avocados -Guavas, mangoes andmangosteens: --Guavas --Mangoes --Mangosteens Citrus fruit, freshor dried.

-Oranges -Mandarins (includingtangerines andsatsumas); clementines, wilkingsand similar citrus hybrids: --Mandarins (including tangerines andstasumas): ---Uglifruit ---Ortaniques ---Other --Clementines --Other -Grapefruit, includingpomelos -Lemons(Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia): --Lemons --Limes -Other Grapes, freshordried.
- Fresh -Dried Melons (includingwatermelons) and papaw (papayas), fresh.
-Melons (including watermelons): --Watermelons --Other: ---Cantaloupes ---Muskmelons ---Other -Papaws (papayas) 44 DUTY RATE 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% UN FOR DUTY IT kg kg kg SITC REV4 057.31 057.321 057.339 kg kg kg kg kg kg kg 057.96 057.6 057.95 057.971 057.972 057.973 057.974 40% kg 057.11 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% kg kg kg kg kg kg kg kg kg kg kg 057.121 057.122 057.125 057.123 057.1299 057.22 057.211 057.212 057.29 057.51 057.52 40% kg 057.911 40% 40% 40% 40% kg kg kg kg 057.912 057.913 057.914 057.915 HS CET DESCRIPTIONOFGOODS Apples, pears andquinces, fresh.
-Apples -Pears -Quinces Apricots, cherries, peaches (including nectarines), plums andsloes, fresh.

-Apricots -Cherries: --Sour cherries (Prunuscerasus) --Other -Peaches, includingnectarines -Plums andsloes Otherfruit, fresh.
-Strawberries -Raspberries, blackberries, mulberriesand Loganberries -Black, white orred currants andgooseberries -Cranberries, bilberries and other fruits of thegenus Vaccinium -Kiwifruit -Durians -Persimmons -Other: --Sapodillas --Yellow mombin (golden apples) --Passion fruit --Soursop --Breadfruit --Carambolas --Akee(ackee) (Blighia sapida koenig) --Christophine (Choyote) --Other Fruit and nuts, uncookedor cooked by steamingorboiling inwater, frozen, whetherornot containing addedsugarorothersweetening matter.
-Strawberries -Raspberries,blackberries, mulberries, loganberries, black, white orred currants and gooseberries -Other: --Pineapples --WestIndian cherries(Malpighia punicifolioL.)
--Surinamecherries (Eugeniauniflora) 45 DUTY RATE SITC REV4 UNIT FOR DUTY 40% 40% 40% kg kg kg 057.4 057.921 057.922 40% kg 057.931 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 15% 15% 15% 15% 15% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 057.9321 057.9329 057.933 057.934 057.941 057.942 057.98933 057.944 057.981 057.9891 057.9894 057.982 057.983 057.984 057.985 057.986 057.987 057.988 057.9892 057.9899 058.31 058.32 058.391 058.392 058.393 HS CET DESCRIPTIONOFGOODS 0811.90 90 08.12 0812.10 0812.90 0812.90 0812.90 08.13 0813.10 0813.20 0813.30 0813.40 0813.50 0814.00 00 00 10 90 00 00 00 00 00 0814.00 0814.00 10 90 --Other Fruit and nuts provisionally preserved(for example, by sulphurdioxidegas, in brine, in sulphurwaterorinotherpreservativesolutions), but unsuitableinthatstateforimmediate consumption.
-Cherries -Other: ---Pineapples ---Other Fruit, dried, other thanthatof headings08.01 to 08.06;mixtures ofnuts ordried fruits ofthisChapter.

-Apricots -Prunes -Apples -Other fruit -Mixtures of nuts or dried fruits of this Chapter Peel ofcitrus fruit ormelons (including watermelons), fresh, frozen, dried or provisionally preservedin brine, insulphurwaterorinother preservativesolutions.
---Ofcitrus ---Other DUTY RATE SITC REV4 UNIT FOR DUTY 15% kg 058.399 15% kg 058.211 15% 15% 15% 15% 15% 15% 15% kg kg kg kg kg kg kg 058.213 058.219 057.991 057.992 057.993 057.994 057.995 15% 15% kg kg 058.221 058.229 46 CHAPTER 9 COFFEE, TEA, MATÉANDSPICES Notes 1.
Mixturesof the products ofheadings 09.04 to 09.10areto be classified as follows: (a) mixturesoftwoormoreoftheproductsofthesameheadingaretobe classified in thatheading; (b) mixturesoftwoormoreoftheproductsofdifferentheadingsaretobe classified inheading09.10.
Theadditionofothersubstancestotheproductsofheadings09.04to09.10(or (a)or(b)above)shallnotaffect toinparagraph resultingmixturesretainthe Otherwisesuchmixtures condimentsormixed seasoningsareclassified in heading 21.03. essentialcharacterofthe goods Chapter; arenotclassifiedin their this tothemixturesreferred classificationprovidedthe ofthose headings.

thoseconstitutingmixed 2.

ThisChapterdoesnotcoverCubebpepper(Pipercubeba)orotherproductsof heading 12.11.
47 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 09.01 0901.11 0901.11 0901.11 0901.12 0901.12 0901.12 0901.21 0901.22 0901.90 0901.90 0901.90 00 10 90 00 10 90 00 00 00 10 20 substitutes Coffee,whetherornot roastedordecaffeinated; coffee husksandskins;coffee containing coffeeinanyproportion.
-Coffee, not roasted: --Not decaffeinated: ---Beansforblending ---Other --Decaffeinated: ---Beansforblending ---Other -Coffee,roasted: --Not decaffeinated --Decaffeinated -Other: ---Coffeehusks and skins ---Coffeesubstitutes containingcoffeein any proportion 09.02 0902.10 00 Tea, whetherornotflavoured.
-Green tea (notfermented)in immediatepackings 0902.20 0902.30 00 00 ofa content not exceeding3 kg -Othergreen tea (not fermented) -Black tea(fermented)and partlyfermented tea, in immediate packings of acontent not exceeding3 kg 0902.40 00 -Other blacktea(fermented) and otherpartly fermented tea 00 Maté.

0903.00 09.04 0904.11 0904.12 00 00 .


0904.21 0904.21 0904.21 0904.21 0904.22 0904.22 0904.22 0904.22 00 10 20 90 00 10 20 90 09.05 0905.10 00 PepperofthegenusPiper;driedorcrushedor groundfruitsofthegenus Capsicum orofthe genusPimenta.

-Pepper: --Neithercrushed norground --Crushed orground - Fruits of thegenusCapsicum orof thegenus Pimenta: --Dried, neither crushednor ground ---Paprika ---Pimento (allspice) ---Other --Crushed orground: ---Paprika ---Pimento (allspice) ---Other Vanilla.
-Neithercrushed norground 48 5% 40% 5% 40% 40% 40% 40% 40% 5% 5% 5% 5% 5% 40% 40% 5% 40% 5% 5% 40% 5% 5% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 071.1111 071.1112 071.121 071.122 071.21 071.22 071.321 071.322 074.11 074.12 074.13 074.14 074.31 075.11 075.12 075.1341 075.1342 075.1349 075.1351 075.1352 075.1399 075.211 HS CET DESCRIPTIONOFGOODS -Crushed orground Cinnamonandcinnamon-treeflowers.
-Neithercrushed norground: --Cinnamon (Cinnamomumzeylanicum Blume) --Other -Crushed orground Cloves (whole fruit, cloves andstems).

-Neithercrushed norground -Crushed orground Nutmeg,maceandcardamoms.

-Nutmeg: --Neithercrushed norground --Crushed orground -Mace: --Neithercrushed norground --Crushed orground -Cardamoms: --Neithercrushed norground --Crushed orground Seedsofanise,badian,fennel,coriander,cumin or caraway; juniperberries.
-Seeds of coriander: --Neithercrushed norground --Crushed orground -Seeds of cumin: --Neithercrushed norground --Crushed orground -Seeds of anise, badian,carawayorfennel;juniper berries: --Neithercrushed norground --Crushed orground Ginger,saffron,turmeric(curcuma),thyme,bay leaves, curry andotherspices.
-Ginger: --Neithercrushed norground --Crushed orground -Saffron -Turmeric(curcuma) -Other spices: --Mixtures referred to in Note1 (b)to this Chapter --Other: ---Thyme ---Bayleaves ---Curry ---Other 49 DUTY RATE UNIT FOR DUTY SITC REV4 5% kg 075.212 40% 40% 40% 40% 40% 40% 40% 40% 40% 5% 5% 0% 0% 0% 0% 0% 0% 40% 40% 40% 40% 5% 40% 40% 40% 5% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 075.221 075.229 075.23 075.241 075.242 075.251 075.251 075.2521 075.2522 075.2531 075.2532 075.2621 075.2622 075.2631 075.2632 075.2661 075.2662 075.271 075.272 075.281 075.291 075.293 075.294 075.295 075.292 075.299 CHAPTER 10 CEREALS Notes 1.
(A) TheproductsspecifiedintheheadingsofthisChapteraretobeclassified in thoseheadingsonlyifgrainsarepresent,whetherornotintheearoron thestalk.

(B) The Chapterdoesnot covergrainswhichhavebeen hulledor otherwise worked.

However, rice, husked, milled, polished, glazed,parboiled or brokenremainsclassifiedinheading 10.06.

2.

Heading 10.05 doesnotcoversweetcorn (Chapter7).

Subheading Note 1.
Subheading Note 1.

Theterm"durumwheat"meanswheatoftheTriticumdurumspeciesandthe hybridsderivedfromtheinter-specificcrossingofTriticumdurumwhichhave thesamenumber(28)ofchromosomesasthatspecies.
50 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 Wheatandmeslin.

-Durum wheat: --Seed --Other -Other: --Seed --Other Rye.
-Seed -Other Barley.

-Seed -Other Oats.

-Seed -Other Maize(corn).

-Seed -Other Rice.
-Ricein thehusk (paddyor rough): ---Forsowing ---Other -Husked(brown) rice: ---Brown rice, not parboiled ---Parboiled brown rice, in packagesforretail sale ---Other parboiled brown rice -Semi-milled or whollymilled rice, whether ornot polishedorglazed: ---Semi-milled white rice: ----In packages for retailsale ----In packages of notmorethan 10 kg, not for retail sale ----Other ---Semi-milled parboiled rice:, in packages of not morethan 10 kg ---Other semi-milled parboiled rice ---Whollymilled whiterice: ----In packages for retailsale ----In packages of notmorethan 10 kg, not for retail sale ----Other whollymilled white rice ---Whollymilled parboiled rice, inpackages ofnot morethan 10 kg 1006.30 60 ---Other whollymilledparboiled rice 51 Free Free Free Free Free Free Free Free Free Free Free 0% Free 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 041.11 041.19 041.21 041.29 045.11 045.19 043.01 043.09 04521 04529 044.1 044.9 042.11 042.19 042.25 042.23 042.24 042.3181 042.3182 042.3183 042.313 042.314 042.3184 042.3185 042.3186 042.317 042.319 HS CET DESCRIPTIONOFGOODS 1006.40 1006.40 1006.40 10.07 1007.10 1007.90 10.08 00 10 90 00 00 1008.10 00 1008.21 1008.29 1008.30 1008.40 1008.50 1008.60 1008.90 00 00 00 00 00 00 00 -Broken rice: ---In packages forretailsale ---Other brokenrice Grain Sorghum.
-Seed -Other Buckwheat, millet and canary seeds; other cereals.

-Buckwheat -Millet: --Seed --Other -Canaryseeds - Fonio (Digitaria spp.)

-Quinoa(Chenoposiumquinoa) -Triticale -Othercereals DUTY RATE UNIT FOR DUTY SITC REV4 25% 25% Free 40% 5% 5% 5% 5% 5% 5% 5% 5% kg kg kg kg kg kg kg kg kg kg kg kg 042.321 042.329 045.31 045.39 045.92 045.911 045.919 045.93 045.991 045.992 045.993 045.999 52 CHAPTER 11 PRODUCTS OFTHE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEATGLUTEN Notes 1.
ThisChapter doesnotcover: (a) roastedmaltput up as coffeesubstitutes(heading 09.01 or 21.01); (b) preparedflours, groats, mealsorstarchesof heading 19.01; (c) cornflakesor other productsofheading19.04; (d) vegetables, preparedor preserved, ofheading20.01, 20.04or 20.05; (e) pharmaceuticalproducts(Chapter30);or (f) starches having the character of perfumery, cosmetic or toilet preparations(Chapter33).

2.
2.

(A) Productsfrom themilling of the cerealslistedin thetablebelow fallin this Chapter if theyhave, byweighton the dryproduct: (a) astarchcontent (determinedbythemodified Ewerspolarimetric method)exceeding thatindicatedinColumn(2); and (b) an ash content(after deduction ofanyaddedminerals)not exceeding thatindicatedinColumn(3).

Otherwise,theyfallinheading23.02.However,germofcereals,whole, rolled, flakedor ground, isalways classifiedin heading 11.04.
(B) Products falling in this Chapter under the above provisions shall be classifiedinheading11.01or11.02ifthepercentagepassingthrougha wovenmetalwireclothsievewiththeapertureindicatedinColumn(4)or (5)isnotless,byweight, than thatshown against thecerealconcerned.

Otherwise, theyfallin heading 11.03 or11.04.

Rate ofpassagethrougha sievewithanapperture of Cereal (1) Starch Content (2) Ash Content (3) 315micrometres (microns) (4) 500 micrometers (microns) (5) Wheatandrye.

.. .

.. .

Barley.

.

.. .. .. .


.. .. Oats.. .. .. .. .

.. .. .. Maize(corn)andgrainsorghum... Rice.. .. .

.. .. .. .. .

.

Buckwheat.. .. .. .

.. .

45% 45% 45% 45% 45% 45% 2.5% 3 % 5 % 2 % 1.6% 4 % 80% 80% 80% - 80% 80% - - - 90% - - 53 2.

Forthepurposesofheading11.03,theterms“groats”and“meal”meanproducts obtainedbythefragmentation ofcerealgrainsofwhich: (a) In the caseofmaize(corn)products, atleast 95%byweightpasses through awoven metal wire clothsievewith anapertureof2 mm.
(b) Inthecaseofothercerealproducts,atleast95%byweightpassesthrough awoven metal wire clothsievewith anapertureof1.25 mm.

54 HS CET DESCRIPTIONOFGOODS Wheatormeslin flour.

---Ofdurum wheat ---Other Cereal flours other thanofwheatormeslin.
-Maize (corn)flour -Other: ---Rice flour ---Other Cereal groats,meal and pellets.

-Groats and meal: --Ofwheat --Ofmaize(corn) --Ofother cereals -Pellets Cereal grains otherwise worked (for example, hulled,rolled, flaked, exceptriceofheading10.06;germ rolled,flakedorground.
-Rolled or flakedgrains: --Ofoats --Ofother cereals -Other workedgrains (for example,hulled, pearled, pearled,slicedorkibbled), whole, ofcereals, sliced or kibbled): --Ofoats --Ofmaize(corn) --Ofother cereals -Germ ofcereals, whole,rolled, flaked orground Flour,meal,powder,flakes,granulesandpellets of potatoes.

- Flour, meal and powder - Flakes,granulesand pellets Flour,mealandpowderofthedriedleguminous vegetablesofheading07.13,ofsagoor tubersofheading07.14or ofthe productsof Chapter8.
ofrootsor DUTY RATE UNITF OR DUTY SITC REV4 5% 25% kg kg 046.11 046.19 5% kg 047.11 40% 5% 5% 0% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% kg kg kg kg kg kg kg kg kg kg kg kg kg kg 047.192 047.199 046.2 047.21 047.22 047.23 048.132 048.139 048.142 048.143 048.149 048.15 056.41 056.42 1106.10 00 -Ofthe dried leguminous vegetables of heading 5% kg 056.46 07.13 1106.20 1106.20 1106.20 1106.20 1106.30 1106.30 1106.30 1106.30 -Ofsago or of roots or tubers ofheading07.14: ---Ofmanioc (cassava) ---Arrowroot flour ---Other -Ofthe products of Chapter8: ---Banana flour ---Plantain flour ---Coconut Flour 10 20 90 10 20 30 55 40% 40% 5% 40% 40% 5% kg kg kg kg kg kg 056.471 056.472 056.479 056.481 056.482 056.483 HS CET DESCRIPTIONOFGOODS 1106.30 90 11.07 1107.10 1107.10 1107.10 1107.20 1107.20 1107.20 11.08 1108.11 1108.12 1108.13 1108.14 1108.19 1108.19 1108.20 1109.00 00 10 90 00 10 90 00 00 00 00 ---Other Malt, whetherornot roasted.
-Not roasted: ---Malt flour ---Other -Roasted: ---Malt flour ---Other Starches; inulin.

-Starches: --Wheat starch --Maize (corn) starch --Potato starch --Manioc(cassava) starch --Other starches: ---Arrowroot starch ---Other -Inulin 10 90 00 00 Wheatgluten, whetherornotdried.
DUTY RATE UNITF OR DUTY SITC REV4 5% kg 056.489 Free Free Free Free 0% 0% 0% 0% 40% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg 048.21 048.22 048.23 048.29 592.11 592.12 592.13 592.14 592.151 592.159 592.16 592.17 56 CHAPTER 12 OIL SEEDS ANDOLEAGINOUSFRUITS; MISCELLANEOUS GRAINS, SEEDS ANDFRUIT; INDUSTRIAL OR MEDICINALPLANTS; STRAW ANDFODDER Notes 1.

2.

3.

Heading12.07applies,interalia,topalmnutsandkernels,cottonseeds,castor oilseeds,sesamumseeds,mustard (karitenuts).Itdoes Chapter20).
toproductsofheading08.01or08.02orto seeds,safflowerseeds,poppyseedsand notapply shea olives(Chapter7 nuts or Heading12.08appliesnotonlytonon-defattedfloursandmealsbutalsoto floursand mealswhichhavebeen partiallydefatted ordefatted and whollyor partiallyrefattedwiththeir originaloils.
It doesnot, however, applyto residuesof headings23.04to 23.06. seeds ofornamental Forthepurposesofheading12.09,beetseeds,grassandotherherbageseeds, flowers,vegetable offruit trees,seedsofvetches(otherthanthoseofthespeciesViciafaba)oroflupines areto beregarded as "seedsofakindusedfor sowing".
offoresttrees,seeds seeds,seeds Heading 12.09doesnot, however, apply to thefollowing even if for sowing: (a) leguminousvegetablesor sweetcorn (Chapter7); (b) spicesor other productsofChapter9; (c) c ereals(Chapter10);or (d) productsofheadings12.01 to 12.07 or 12.11.

4.

Heading12.11applies,interalia,tothefollowingplantsorpartsthereof:basil, borage, ginseng,hyssop, liquorice,allspecies ofmint,rosemary,rue, sageand wormwood.
Heading 12.11 doesnot, however, apply to: (a) medicamentsofChapter30; (b) perfumery, cosmeticor toilet preparationsofChapter33;or (c) insecticides, fungicides, herbicides, disinfectants or similar productsof heading 38.08.

5.

Forthepurposesofheading12.12,theterm"seaweedsandotheralgae"doesnot include: 57 (a) deadsingle-cellmicro-organismsofheading21.02; (b) culturesofmicro-organismsofheading30.02; or (c) f ertilisersofheading 31.01 or 31.05.

1.

Subheading Note 1.


Forthepurposesofsubheading1205.10,theexpression“lowerucicacid,rapeor colzaseeds”meansrapeorcolzaseedsyieldingafixedoilwhichhasanerucic yieldinga weightand than2%by 30micromolesofglucosinolatesper gram.
componentwhich solid acid contentofless containslessthan 58 HS CET DESCRIPTIONOFGOODS DUTY RATE UNITF OR DUTY SITC REV4 Soya beans,whetheror notbroken.
-Seed: ---Forsowing ---Other -Other Ground-nuts, not roastedorotherwise cooked, whetherornotshelledorbroken.

-Seed: ---Forsowing ---Other -Other: --In shell --Shelled, whether ornot broken Copra.

Linseed, whetherornot broken.

---Forsowing ---Other Rape or colza seeds, whetherornot broken.

-Low erucic acid rapeorcolzaseeds: ---Forsowing ---Other -Other Sunflowerseeds, whetherornotbroken.

---Forsowing ---Other Otheroilseeds andoleaginousfruits,whetheror notbroken.
-Palmnuts and kernels: ---Forsowing ---Other -Cotton seeds: --Seeds: ---Forsowing ---Other --Other -Castor oilseeds: ---Forsowing ---Other -Sesamumseeds: ---Forsowing ---Other -Mustard seeds: 59 Free 0% 0% Free 40% 40% 40% 40% Free 5% 0% 5% 5% Free 5% Free 5% Free 0% 0% Free 5% Free 5% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 222.21 222.291 222.299 222.121 222.129 222.11 222.129 223.1 223.41 223.49 222.611 222.612 222.619 222.41 222.49 223.721 223.722 222.31 222.39 223.39 223.741 223.749 222.51 222.59 HS CET DESCRIPTIONOFGOODS ---Forsowing ---Other -Safflower (Carthamus tinctorius seeds): ---Forsowing ---Other -Melon seeds: ---Forsowing ---Other -Other --Poppyseeds: ---Forsowing ---Other --Other: ---Forsowing ---Other Flours andmeals ofoilseeds or oleaginous fruits, other thanthose ofmustard.
-Ofsoyabeans -Other: ---Ofground-nuts ---Ofcopra ---Ofpalmnuts orkernels ---Oflinseed ---Ofcotton seeds ---Ofcastor oilseeds ---Other Seeds, fruit andspores, ofa kindused forsowing.

-Sugar beet seeds -Seeds of forageplants: --Lucerne(alfalfa) seeds --Clover (Trifolium spp.)

seeds --Fescueseeds --Kentuckybluegrass (PoapratensisL.

)seeds --Ryegrass(Lolium multiflorumLam.,Lolium perenneL.
)seeds --Other -Seeds of herbaceous plants cultivated principallyfor theirflowers -Other: --Vegetableseeds --Other Hopcones, freshordried, whetherornotground, 60 DUTY RATE Free 5% Free 5% Free 5% Free 5% Free 5% UNITF OR DUTY SITC REV4 kg kg kg kg kg kg kg kg kg kg 222.621 222.629 223.751 223.759 223.761 223.769 223.711 223.719 223.73 223.79 15% kg 223.91 Free 15% Free Free Free Free Free kg kg kg kg kg kg kg 223.92 223.93 223.94 223.95 223.96 223.97 223.99 Free kg 292.51 Free Free Free Free Free Free Free Free Free kg kg kg kg kg kg kg kg kg 292.521 292.522 292.523 292.524 292.525 292.529 292.53 292.54 292.59 HS CET DESCRIPTIONOFGOODS powderedorinthe formof pellets;lupulin.
-Hop cones, neitherground norpowdered norin the form of pellets -Hop cones,ground, powdered or in the form of pellets;lupulin Plants and parts of plants(including seeds and fruits), ofa kindusedprimarily in perfumery, in pharmacy orforinsecticidal, fungicidal or similar purposes, fresh, chilled,frozenordried, whetheror not cut, crushedorpowdered.
-Ginsengroots -Cocaleaf -Poppystraw -Ephedra -Other: ---Tonkabeans ---Sarsaparilla ---Aloevera ---Quassia chips ---Other Locust beans, seaweedsandotheralgae, sugarbeet andsugar cane, fresh, chilled,frozenordried, whetherornotground; fruitstones andkernels and othervegetableproducts (including unroasted chicory roots ofthevariety Cichoriumintybus sativum) ofa kind usedprimarily forhuman consumption, not elsewherespecified or included.
-Seaweeds and other algae: -- Fitforhuman consumption --Other -Other: --Sugar beet --Locust beans (carob) --Sugar cane --Chicoryroots --Other : ---Maubybark ---Other Cereal strawand husks, unprepared, whetheror not chopped, ground, pressed or intheformof pellets.
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, foragekale, lupines, vetches andsimilarforageproducts, whetherof not 61 DUTY RATE UNITF OR DUTY SITC REV4 0% 0% kg 054.841 kg 054.842 0% 0% 0% 0% 0% 0% 5% 0% 0% 0% 0% 10% 5% 10% 0% 0% 5% Free kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 292.42 292.495 292.496 292.497 292.491 292.492 292.493 292.494 292.499 292.971 292.979 054.87 054.894 054.891 954.892 054.893 054.899 081.11 HS CET DESCRIPTIONOFGOODS 1214.10 00 1214.90 00 intheformof pellets.
-Lucerne(alfalfa) mealand pellets -Other DUTY RATE UNITF OR DUTY SITC REV4 Free Free kg kg 081.12 081.13 62 CHAPTER 13 LAC; GUMS, RESINS ANDOTHER VEGETABLESAPSANDEXTRACTS Note 1.

Heading13.02applies,interalia,toliquoriceextractandextractofpyrethrum, extractofhops,extractofaloes andopium.
The headingdoesnot apply to: (a) liquoriceextractcontainingmore than10%by weightofsucrose orputup as confectionery(heading 17.04); (b) maltextract (heading 19.01); (c) extractsofcoffee, teaor maté(heading 21.01); (d) vegetablesapsorextractsconstituting alcoholicbeverages(Chapter22); (e) camphor, glycyrrhizinor other productsofheading 29.14or 29.38; (f) concentratesofpoppystrawcontainingnotlessthan50%byweightof 29.39); alkaloids(heading (g) medicamentsofheading30.03 or 30.04 or blood-grouping reagents (heading 30.06); (h) tanning or dyeingextracts(heading 32.01 or32.03); (i) e ssential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueousdistillates basedonodoriferoussubstances oraqueoussolutionsofessentialoilsorpreparations ofakindused forthe manufactureof beverages(Chapter33);or (j) natural rubber, balata, gutta-percha, guayule, chicle orsimilarnatural gums(heading40.01).
63 HS CET DESCRIPTIONOFGOODS DUTY RATE UNITF OR DUTY SITC REV4 Lac; natural gums, resins, gum-resins andoleoresin (for example, balsams).
-Gum Arabic -Other: ---Gum-resins ---Other Vegetable saps andextracts;pecticsubstances, pectinates and pectates;agar-agarandother mucilages andthickeners, whetherornotmodified, derived fromvegetable products.
-Vegetablesaps andextracts: --Opium --Ofliquorice --Ofhops --Ofephedra --Other: ---Aloevera extract ---Other -Pecticsubstances, pectinates and pectates -Mucilages andthickeners, whetheror not modified, derived from vegetableproducts: --Agar-agar --Mucilagesand thickeners, whether ornotmodified, derived from locust beans, locust bean seeds orguar seeds --Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg 292.22 kg kg 292.291 292.299 kg kg kg kg kg kg kg kg kg 292.941 292.942 292.943 292.944 292.945 292.949 292.95 292.961 292.962 0% kg 292.969 64 Notes 1.
2.

3.

CHAPTER 14 VEGETABLEPLAITING MATERIALS;VEGETABLEPRODUCTS NOTELSEWHERESPECIFIEDOR INCLUDED SectionXI: ThisChapterdoesnotcoverthefollowingproductswhicharetobeclassifiedin vegetablematerials or fibres of vegetablematerials ofa kind used primarilyin themanufacture oftextiles,howeverprepared,orothervegetable materialswhichhaveundergone treatment soas torender themsuitable foruse only astextilematerials.
Heading 14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable,polished torattancores ordyed),splitosier,reedsand andtodrawnorsplitrattans.Theheadingdoesnotapplytochipwood(heading 44.04).

like, the Heading14.04doesnotapplytowoodwool(heading44.05)andpreparedknots or tuftsfor broom or brushmaking (heading96.03).
65 HS CET DESCRIPTIONOFGOODS 14.01 1401.10 00 1401.20 00 1401.90 00 Vegetablematerials ofa kindused primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleachedordyed cereal straw, andlimebark).

-Bamboos -Rattans -Other DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% 0% kg kg kg 292.31 292.32 292.39 [14.02] Deleted [14.03] 14.04 1404.20 00 1404.90 00 Deleted Vegetableproducts notelsewherespecified or included.
-Cotton linters -Other 0% 0% kg kg 263.2 292.99 66 SECTION III ANIMAL OR VEGETABLEFATSAND OILS ANDTHEIR CLEAVAGE PRODUCTS; PREPAREDEDIBLEFATS; ANIMAL OR VEGETABLEWAXES CHAPTER 15 ANIMAL OR VEGETABLEFATSAND OILS ANDTHEIR CLEAVAGE PRODUCTS; PREPAREDEDIBLEFATS; ANIMAL OR VEGETABLEWAXES Notes 1.
ThisChapter doesnotcover: (a) Pig fat or poultryfatof heading 02.09; (b) Cocoabutter,fator oil(heading18.04); (c) Ediblepreparationscontainingbyweightmorethan15%oftheproducts ofheading04.05 (generallyChapter21); (d) Greaves(heading 23.01)or residuesofheadings23.04to 23.06; (e) Fattyacids,prepared waxes,medicaments,paints,varnishes,soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goodsofSection VI; or (f) Facticederivedfrom oils(heading40.02).

2.
2.

Heading15.09doesnotapplytooilsobtainedfromolivesbysolventextraction(heading 15.10).

3.

4.

Heading15.18doesnotcoverfatsoroilsortheirfractions,merelydenatured, whichare tobeclassified intheheadingappropriate tothecorresponding undenaturedfats andoils andtheir fractions.

Soap-stocks,oilfootsanddregs,stearinpitch,glycerolpitchandwoolgrease heading15.22.

residuesfallin Subheading Note 1.


Forthepurposesofsubheadings1514.11and1514.19,theexpression“lowerucic acidrapeorcolzaoil”means the fixed oilwhichhasanerucicacid contentof less than 2% by weight.
67 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 15.01 1501.10 1501.20 1501.90 15.02 1502.10 1502.90 1503.00 00 00 00 00 00 00 1503.00 1503.00 10 90 15.04 1504.10 1504.20 00 00 Pig fat (including lard) and poultry fat, other thanthatof heading 02.09 or15.03 -Lard -Other pigfat -Other Fatsofbovineanimals,sheeporgoats,otherthan those of heading 15.03 -Tallow -Other Lard stearin, lard oil, oleostearin, oleo-oil and tallowoil,notemulsifiedormixedorotherwise prepared.
---Tallow oil ---Other Fatsandoilsandtheirfractions,offishormarine mammals, whether or not refined, but not chemicallymodified.

- Fish-liver oils and theirfractions - Fatsand oils andtheir fractions, of fish, otherthan liver oils 1504.30 00 - Fats and oils andtheir fractions, of marine mammals 0% 0% 0% 0% 0% 40% 40% 0% 0% 0% 1505.00 00 Wool grease and fatty substances derived 0% therefrom(including lanolin).
kg kg kg kg kg kg kg kg kg kg kg 411.21 411.291 411.292 411.321 411.329 411.331 411.339 411.11 411.12 411.13 411.35 1506.00 00 Other animal fats and oils and their fractions, 0% kg/l 411.39 whether or not refined, but not chemically modified.

15.07 1507.10 1507.90 00 00 15.08 1508.10 1508.90 00 00 15.09 1509.10 1509.90 1510.00 1510.00 Soya-beanoilanditsfractions,whetherornot refined, but not chemically modified.
-Crudeoil, whetheror not degummed -Other Ground-nutoilanditsfractions,whetherornot refined, but not chemically modified.

-Crudeoil -Other Oliveoilanditsfractions,whetherornotrefined, but not chemicallymodified.

-Virgin -Other 00 00 00 Other oils and their fractions, obtained solely from olives,whetherornotrefined, not chemicallymodified,including blendsofthese oils or fractions with oils or fractions of heading 15.09.
---Crudeoil but 10 40% 40% 40% 40% 40% 40% kg/l kg/l kg/l kg/l kg/l kg/l 421.11 421.19 421.31 421.39 421.41 421.42 40% kg/l 421.491 68 HS CET DESCRIPTIONOFGOODS ---Other Palmoilanditsfractions,whetherornotrefined, but not chemicallymodified.
-Crudeoil -Other: ---Palmstearin ---Other Sunflower-seed,safflowerorcotton-seedoiland fractionsthereof,whetherornotrefined,butnot chemicallymodified.

-Sunflower-seed or safflower oil and fractions thereof: --Crudeoil --Other -Cotton-seed oiland itsfractions: --Crudeoil, whether ornot gossypol has been removed --Other Coconut(copra),palmkernelorbabassuoiland fractionsthereof,whetherornotrefined,butnot chemicallymodified.
-Coconut (copra) oil andits fractions: --Crudeoil --Other -Palmkernel or babassuoiland fractions thereof: --Crudeoil --Other Rape,colzaormustardoilandfractionsthereof, whether or not refined, but not chemically modified.

-Low erucic acid rapeorcolzaoiland its fractions: --Crudeoil --Other -Other: --Crudeoil --Other Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemicallymodified.
-Linseed oiland its fractions: --Crudeoil --Other -Maize (corn)oiland itsfractions: --Crudeoil --Other 69 DUTY RATE 40% UNIT FOR DUTY kg/l SITC REV4 421.499 40% kg/l 422.21 0% 40% kg/l kg/l 422.291 422.299 40% 40% kg/l kg/l 421.51 421.59 40% kg/l 421.21 40% kg/l 421.29 40% 40% 40% 40% 40% 40% 40% 40% 5% 40% 40% 40% kg/l kg/l kg/l kg/l kg/l kg/l kg/l kg/l kg/l kg/l kg/l kg/l 422.31 422.39 422.41 422.49 422.711 422.791 422.719 422.799 422.11 422.19 421.61 421.69 HS CET DESCRIPTIONOFGOODS whollyhydrogenated,inter- vegetablefatsandoilsandtheir -Castor oiland its fractions -Sesame oil and its fractions -Other: ---Tungoiland its fractions ---Other Animal or fractions, esterified,re- partlyor esterified orelaidinised, whetheror not refined, but notfurtherprepared.
-Animal fats and oils and their fractions: ---Fish fats and oils and their fractions ---Other -Vegetable fats and oilsand their fractions Magarine; edible mixtures or preparations of animalor vegetable fatsoroilsor offractionsof different fatsor oilsofthisChapter,otherthan ediblefatsoroilsortheirfractionsofheading 15.16.
-Margarine, excludingliquid margarine -Other: ---Imitationlard and lard substitutes (shortening) ---Other Animal or vegetable fats and oils and their fractions,boiled, sulphurised,blown, vacuumorininertgasorotherwisechemically ofheading15.16; modified,excludingthose preparationsofanimalor inediblemixturesor vegetablefatsoroilsoroffractionsofdifferent fats or oils of this Chapter, not elsewhere specified or included.
oxidized,dehydrated, polymerizedbyheatin DUTY RATE 5% 40% 5% 40% UNIT FOR DUTY kg/l kg/l kg/l kg/l SITC REV4 422.5 421.8 422.91 422.99 40% 40% 40% 20% 20% 20% 0% kg kg kg kg kg kg kg 431.211 431.219 431.22 091.01 091.091 091.099 431.1 [15.19] 1520.00 15.21 1521.10 1521.90 1522.00 Deleted 00 Glycerol, crude; glycerol waters andglycerol lyes.

0% kg/l 512.222 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whetherornot refinedor coloured.
-Vegetablewaxes -Other 00 00 00 Degras;residuesresultingfromthetreatmentof fatty substances or animal or vegetablewaxes.

0% 0% 0% kg kg kg 431.41 431.42 431.3 70 SECTION IV PREPAREDFOODSTUFFS; BEVERAGES, SPIRITS ANDVINEGAR; TOBACCOANDMANUFACTURED TOBACCOSUBSTITUTES Note 1.

InthisSectiontheterm"pellets"meansproductswhichhavebeenagglomerated eitherdirectlybycompressionorby the additionofa binderina proportionnot exceeding 3% byweight.

71 Notes 1.

2.
71 Notes 1.

2.

CHAPTER 16 PREPARATIONS OF MEAT, OFFISHOR OFCRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES ThisChapterdoesnotcovermeat,meatoffal,fish,crustaceans,molluscsorother aquatic invertebrates, prepared or preserved by the processes specified in Chapter2 or 3or heading 05.04.
FoodpreparationsfallinthisChapterprovidedthattheycontainmorethan20% byweightofsausage,meat,meatoffal,blood, orcrustaceans,molluscsor otheraquaticinvertebrates,oranycombination thereof.Incaseswhere the preparationcontainstwo headingofChapter or moreof whichpredominate l6correspondingtothe byweight.Theseprovisionsdonotapply to thepreparationsofheading 21.03 or 21.04. stuffed productsofheading 19.02 or componentorcomponents theproductsmentioned above,itis classified tothe fish the in Subheading Notes 1.
2. or For the purposes of subheading 1602.10, the expression "homogenised preparations" meanspreparations ofmeat,meatoffalorblood, finely homogenised,put up forretailsaleasfood net suitable forinfants weightcontentnotexceeding250 be beenadded takenofsmallquantities tothepreparationforseasoning, preservation or other purposes.
Thesepreparations maycontain asmallquantity ofvisiblepiecesofmeatormeatoffal.Thissubheading takes precedenceoverall other subheadingsof heading 16.02. purposes,incontainersofa Fortheapplicationofthisdefinitionnoaccountisto ofanyingredientswhichmayhave fordietetic children young g. Thefish,crustaceans,molluscsandotheraquaticinvertebratesspecifiedinthe subheadingsofheading16.04or16.05undertheircommonnamesonly,areof thesamespeciesasthosementioned inChapter3 underthesamename.
72 HS CET DESCRIPTION OFGOODS DUTY RATE UNIT FOR DUTY SITC REV Sausages andsimilarproducts, ofmeat, meatoffal or blood;food preparations based ontheseproducts.
---Chicken sausages,canned ---Other chicken sausages ---Salami sausages ---Other sausages, canned ---Other Otherpreparedorpreservedmeat,meat offal or blood.
-Homogenised preparations: ---Preparations forinfantuse, as defined in SubheadingNote1 to this Chapter ---Other, as defined inSubheadingNote1 to this Chapter -Ofliver ofanyanimal -Ofpoultryof heading01.05: --Ofturkeys --Of fowls of the species Gallus domesticus: ---Homogenised preparations foruse in the production of chicken sausages ---Marinated chicken ---Other --Other -Ofswine: --Hams andcuts thereof --Shoulders and cuts thereof --Other, includingmixtures: ---Luncheon meat ---Other -Ofbovine animals: ---Cannedcorned beef ---Other -Other, includingpreparations of blood of any animal: ---Corned mutton ---Other Extracts andjuices ofmeat, fishor crustaceans,molluscs orotheraquatic invertebrates.
Preparedorpreserved fish; caviar and caviar substitutes prepared fromfisheggs.
- Fish, wholeor inpieces, but notminced: --Salmon 73 20% 20% 20% 20% 20% 10% 15% 20% 20% 0% 20% 20% 20% 20% 20% 20% 20% 5% 20% 5% 20% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 017.21 017.22 017.23 017.24 017.29 098.112 098.119 017.3 017.41 017.431 012.358 017.439 017.49 017.51 017.52 017.53 017.59 017.61 017.69 017.91 017.99 017.1 20% kg 037.11 HS CET DESCRIPTION OFGOODS --Herring --Sardines, sardinella and brislingor sprats: ---Sardines ---Sardinellaand brislingorsprats --Tunas, skipjackand bonito (Sardaspp.
): ---Tunas ---Skipjack and bonito --Mackerel --Anchovies --Eels --SharkFins --Other -Other prepared or preserved fish -Caviar andcaviar substitutes: --Caviar --Caviarsubstitutes Crustaceans,molluscs andotheraquatic invertebrates, preparedorpreserved.
-Crab -Shrimps and prawns: --Not in airtightcontainer --Other -Lobster -Other crustaceans -Molluscs: --Oysters --Scallops, includingqueen scallops --Mussels --Cuttle fish and squid --Octopus --Clams, cockles andarkshells --Abalone --Snails, other thanseasnails --Other: ---Conch ---Other -Other aquaticinvertebrates: --Sea cucumbers --Seaurchins --Jellyfish --Other 74 DUTY RATE 5% 5% 20% 5% 20% 5% 20% 20% 20% 20% 20% 20% 20% UNIT FOR DUTY kg kg kg kg kg kg kg kg kg kg kg kg kg SITC REV 4 037.121 037.122 037.123 037.131 037.132 037.14 037.151 037.152 037.159 037.16 037.171 037.172 20% kg 037.211 20% 20% 20% 20% kg kg kg kg 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% kg kg kg kg kg kg kg kg kg kg kg kg kg kg 037.2121 037.2129 037.213 037.219 037.2211 037.2212 037.2213 037.2214 037.2215 037.2216 037.2217 037.2218 037.2191 037.2199 037.2221 037.2222 037.2223 037.2229 CHAPTER 17 SUGARS ANDSUGAR CONFECTIONERY Note 1.
ThisChapter doesnotcover: (a) sugar confectionerycontaining cocoa(heading 18.06); (b) chemicallypuresugars(otherthansucrose,lactose,maltose,glucoseand fructose)or other productsofheading 29.40or (c) medicamentsor otherproductsofChapter30.

Subheading Notes 1.

2.

Forthepurposesofsubheadings1701.12,1701.13and1701.14,"rawsugar"means sugarwhosecontentofsucrose byweight,in oflessthan 99.5o.
thedrystate,correspondstoa polarimeterreading Subheading 1701.13 covers only canesugar obtainedwithout centrifugation, whose contentofsucrose by weight,in the drystate, corresponds toapolarimeter readingof690 ormorebutlessthan930.Theproductcontainsonlynatural anhedralmicrocrystals,ofirregularshape,notvisible surroundedbyresiduesofmolassesandother constituentsofsugar cane.

eye,whichare naked the to 75 HS CET DESCRIPTIONOFGOODS 17.01 Caneorbeetsugarandchemicallypuresucrose, insolidform.
-Raw sugar not containingadded flavouringor colouringmatter: --Beet sugar --Canesugar specified in SubheadingNote2 to this Chapter: ---Forretail salein packages of not morethan 10kg ---Other --Othercanesugar: ---Forretail salein packages of not morethan 10kg ---Other -Other: --Containingadded flavouringorcolouringmatter --Other: ---Icingsugar ---Other Othersugars,includingchemicallypurelactose, form; sugar maltose, glucoseand syrupsnotcontainingadded or colouringmatter; artificial honey,whether or not mixed with natural honey; caramel.
-Lactoseand lactose syrup: --Containingbyweight99%ormorelactose, insolid flavouring fructose, expressed as anhydrous lactose, calculated on the drymatter --Other -Maplesugarand maplesyrup -Glucose andglucose syrup, not containing fructose or containingin thedrystateless than 20%by weight offructose DUTY RATE UNIT FOR DUTY SITC REV4 40% kg 061.12 40% 40% 40% 40% kg kg kg kg 061.1121 061.1129 061.1131 061.1139 40% kg 061.21 20% 40% kg kg 061.291 061.299 0% kg 061.911 0% 40% 0% kg kg kg 061.919 061.92 061.93 1702.40 00 -Glucose andglucose syrup, containingin thedry 0% kg 061.94 1702.50 1702.60 00 00 state at least 20% but less than 50%byweight of fructose,excludinginvert sugar -Chemicallypurefructose -Other fructose and fructose syrup, containingin the drystatemorethan 50%byweight of fructose, excludinginvert sugar 1702.90 00 -Other,includinginvertsugar and other sugarand sugar syrup blends containingin thedrystate 50%byweight of fructose: 0% 0% kg kg 061.95 061.96 1702.90 1702.90 1702.90 10 20 90 ---Syrup ofcanesugar ---Caramel ---Other 40% 40% 40% kg kg kg 061.991 061.992 061.999 76 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 17.03 Molassesresultingfromtheextractionorrefining ofsugar.
1703.10 1703.10 1703.10 1703.90 00 10 20 00 17.04 1704.10 00 1704.90 1704.90 10 90 -Canemolasses: ---Inedible ---Edible -Other Sugar confectionery (including white chocolate), not containing cocoa.

-Chewing gum, whetherornot sugar-coated -Other: ---Guava cheese ---Other 15% 15% 15% kg&l kg&l kg&l 061.511 061.512 061.59 20% kg 062.21 20% 20% kg kg 062.291 062.299 77 CHAPTER 18 COCOA ANDCOCOA PREPARATIONS Notes.

1.
1.

ThisChapterdoesnotcoverthepreparationsofheading04.03,19.01,19.04,19.05, 2105, 22.02, 22.08, 30.03 or30.04.

2.

Heading 18.06includes sugarconfectionery containing cocoa and,subject toNote1 to thisChapter,other food preparations containingcocoa.

78 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY 1801.00 1801.00 1801.00 1802.00 18.03 1803.10 1803.20 1804.00 1805.00 00 10 20 00 00 00 00 00 1805.00 10 1805.00 90 18.06 Cocoa beans, whole orbroken, rawor roasted.
---Raw ---Roasted Cocoa shell, husk, skinsandother cocoa waste.

Cocoa paste, whetherornotdefatted.

-Not defatted -Whollyor partlydefatted Cocoa butter, fatandoil.

Cocoa powder, not containing added sugar or othersweeteningmatter.

---Put up for retail salein packages of not more than 2 kg ---Other Chocolateandotherfoodpreparationscontaining cocoa.
1806.10 00 -Cocoapowder, containingadded sugar or other 1806.20 00 1806.31 1806.32 1806.90 00 00 00 sweeteningmatter -Other preparations in blocks, slabs orbars weighing morethan 2 kgor in liquid, paste, powder,granular orotherbulk form in containers orimmediate packings, of acontent exceeding2 kg -Other, in blocks, slabsorbars: -- Filled --Not filled -Other 0% 0% 0% 0% 0% 5% 20% 5% 20% 20% 20% 20% 20% kg kg kg kg kg kg kg kg kg kg kg kg kg SITC REV4 072.11 072.12 072.5 072.31 072.32 072.4 072.21 072.29 073.1 073.2 073.31 073.39 073.9 79 CHAPTER 19 PREPARATIONS OFCEREALS, FLOUR, STARCHORMILK; PASTRYCOOKS’ PRODUCTS Notes.
1.

ThisChapter doesnotcover: (a) Exceptinthecaseofstuffed productsofheading19.02,foodpreparations containingmore fish thereof than20%byweightofsausage,meat,meatoffal,blood, orcrustaceans,molluscsorotheraquatic (Chapter16); invertebrates,orany combination (b) Biscuits or other articles made from flour or from starch, specially preparedfor use in animal feeding (heading 23.09);or (c) Medicamentsor otherproductsofChapter30.

2.
2.

For thepurposesofheading 19.01: (a) Theterm“groats” means cerealsgroatsofChapter11; (b) Theterms “flour” and“meal” mean: (b) cereal, flour andmealofChapter11;and (c) flour,mealand powderofvegetableoriginofanyChapter,other than flour, mealor powderofdriedvegetables(heading07.12),of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06).
Heading19.04doesnotcoverpreparationscontainingmore than6% byweightof cocoa calculated food preparations ona containingcocoaofheading 18.06 (heading18.06).

totallydefatted basisorcompletelycoated withchocolateor other Forthepurposesofheading19.04,theexpression"otherwiseprepared"means preparedorprocessedtoanextentbeyond Chapter10or11.

thatprovided forintheheadingsofor Notesto 3.

4.


80 CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 HS 19.01 flour, groats, food preparations of Malt extract; meal,starchormaltextract,notcontainingcocoa weightofcocoa orcontaininglessthan40%by calculatedonatotally defatted basis, not elsewhere specifiedorincluded;foodpreparationsofgoods containingcocoaor ofheadings04.01to weightofcocoa containinglessthan5%by calculatedonatotally defatted basis, not elsewhere specified or included.
-Preparations suitable for infants oryoung children, 04.04, not 1901.10 00 put up for retail sale 1091.20 00 -Mixes anddoughs forthepreparation ofbakers’ wares of heading19.05: 10 90 00 10 20 90 00 00 00 00 00 00 1901.20 1901.20 1901.90 1901.90 1901.90 1901.90 19.02 1902.11 1902.19 1902.20 1902.30 1902.40 1903.00 19.04 ---Cakemixin retail packages not exceeding2 kg.
---Other -Other: ---Malt extract ---Preparations of maltextract ---Other Pasta,whetherornotcookedorstuffed(withmeat orothersubstances)orotherwiseprepared,such spaghetti,macaroni,noodles, ravioli,cannelloni;couscous,whether ornot prepared.
-Uncooked pasta, not stuffed or otherwise prepared: --Containingeggs --Other -Stuffed pasta, whetherornot cooked or otherwise lasagne, as gnocchi, prepared -Other pasta -Couscous Tapioca and substitutes therefor prepared from starch,intheformofflakes,grains,pearls,siftings orinsimilarforms.
Prepared foods obtained by the swelling or roastingofcerealsor (for example, cornflakes);cereals(other thanmaize (corn))in grainform intheform offlakesofother worked grains(except or flour,groatsandmeal), pre-cooked or otherwise prepared, not elsewhere specifiedor included.
cereal products 1904.10 00 -Prepared foods obtained bythe swellingorroasting of cereals orcereal products 1904.20 00 -Prepared foods obtained from unroastedcereal flakes or from mixtures of unroasted cereal flakes and roastedcereal flakesorswelled cereals 1904.30 1904.90 00 00 -Bulgurwheat -Other 81 Free kg 098.93 15% 0% 0% 20% 20% 20% 20% 20% 20% 20% 15% 20% 20% 20% 20% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 048.51 048.59 098.941 098.942 098.949 048.31 098.39 098.911 098.912 098.913 056.45 048.111 048.112 048.121 048.129 CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 HS 19.05 1905.10 1905.20 1905.31 1905.32 1905.32 1905.32 1905.32 1905.40 1905.90 1905.90 1905.90 1905.90 00 00 00 00 10 20 90 00 00 10 20 90 Bread, pastry, cakes, biscuits and other bakers’ wares, whether ornotcontainingcocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, ricepaperandsimilar products.
-Crispbread -Gingerbread andthe like -Sweet biscuits; wafflesand wafers: --Sweet biscuits --Waffles andwafers: ---Communion wafers,emptycachets of akind suitable for pharmaceutical use ---Sealingwafers,ricepaper and similarproducts ---Other -Rusks, toasted breadand similartoasted products -Other: ---Biscuits, unsweetened ---Icecreamcones ---Other 20% 20% 20% Free 0% 20% 20% 20% 20% 20% kg kg kg kg kg kg kg kg kg kg 048.411 048.421 048.422 048.423 048.424 048.429 048.412 048.491 048.492 048.499 82 CHAPTER 20 PREPARATIONS OFVEGETABLES, FRUIT, NUTS OR OTHER PARTSOFPLANTS Notes.
1.

ThisChapter does notcover: (a) Vegetables,fruitornuts,preparedorpreserved by theprocessesspecified in Chapter7,8or 11; (b) Foodpreparations containingmore than20%by weightofsausage, meat, meatoffal,blood, fish orcrustaceans,molluscs orotheraquatic invertebrates, or any combination thereof (Chapter16); (c) Bakers’ waresandother productsofheading 19.05; or (d) Homogenised compositefood preparationsofheading 21.04.

2.

3.

4.

5.

6.
2.

3.

4.

5.

6.

Headings20.07and20.08donotapplytofruitjellies,fruitpastes,sugar-coated almonds or the like in the form of sugar confectionery (heading 17.04) or chocolate confectionery(heading 18.06).

Headings20.01,20.04and20.05cover,asthecasemaybe,onlythoseproducts ofChapter7orofheading11.05or11.06(otherthanflour,mealandpowderof the productsofChapter 8)whichhavebeenpreparedorpreservedbyprocesses other than thosereferredto inNote1(a).
Tomatojuicethedryweightcontentofwhichis7%ormoreistobeclassifiedin heading 20.02.

For thepurposesofheading 20.07,theexpression “obtainedbycooking” means obtainedbyheat treatmentatatmosphericpressureor underreducedpressureto increasetheviscosityofaproduct through reduction ofwater contentor other means.

Forthepurposesofheading20.09,theexpression"juices,unfermentedandnot containingaddedspirit"meansjuicesofanalcoholicstrengthbyvolume(see Chapter22)notexceeding0.5%vol.

Note2 to Subheading Notes.

1.

2.
For the purposes of subheading 2005.10, the expression "homogenised vegetables" meanspreparationsofvegetables,finelyhomogenised,putup for incontainersofa retailsaleasfoodsuitableforinfantsoryoungchildrenorfordieteticpurposes, netweightcontentnotexceeding250g.Forthe thisdefinitionnoaccountistobe takenofsmallquantitiesofanyingredients whichmayhavebeenaddedtothepreparationforseasoning,preservationor Thesepreparationsmaycontain ofvegetables.Subheading2005.10takesprecedenceoverallothersubheadings ofheading 20.05. purposes.
pieces asmallquantity applicationof ofvisible other For the purposes of subheading 2007.10, the expression "homogenised preparations" foodsuitable means preparationsoffruit, forinfantsoryoungchildrenorfordieteticpurposes,in ofa netweightcontentnotexceeding250 g.For the applicationofthis definitionnoaccountis tobe the preparation takenofsmallquantities ofanyingredientswhich mayhavebeen addedto purposes.These forseasoning,preservationorother finely homogenised,put up containers forretail saleas 83 preparationsmaycontainasmallquantityofvisible piecesof fruit.
Subheading 2007.10 takes precedence over all other subheadings of heading 20.07.

3.

For the purposesof subheadings2009.12, 2009.21, 2009.31,2009.41.00,2009.61and 2009.71,the Brixobtain sucrosecontent atemperatureof20oCorcorrectedfor20o expression“Brixvalue” fromaBrixhydrometerorofrefractiveindexexpressedin refractometer,at obtained Cifthereadingismadeatadifferenttemperature.

directreadingof terms ofpercentage degrees means from the a AdditionalCARICOMGuidelines.

1.
1.

Reconstitutedjuices,i.e.,productsobtainedbytheadditionofaquantityofwater notexceedingthatcontainedinsimilarnon-concentrated juicesofnormal composition,areclassified inthisChapter.However,fruitjuicesinwhichoneof theconstituents(e.g.,water,citricacidoressentialoilextractedfromthefruit) added insuchquantitythat thebalanceofthedifferentconstituentsas found in thenatural juice is clearly upset, andthe natural juice has lost its originalcharacter,areclassified inHeading 21.06or in Chapter22.

hasbeen 2.
hasbeen 2.

Coconut milk, generally consisting of coconut flesh extract (57%) and water(43%), putup for retailsale, isclassified in Heading 21.06.

3.

ForthepurposesofSubheadings2009.61and2009.69,grapemustpartially ornotfermentationhasbeenarrested)andunfermented bothhavinganalcoholicstrengthbyvolume exceeding 0.5 %vol., are classified in Heading 22.04.
(whether alcoholadded, grapemustwith fermented 84 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITCREV4 Vegetables, fruit, nuts andother edible parts of plants, preparedorpreserved byvinegaroracetic acid.
-Cucumbers andgherkins: ---In packages not lessthan 50 kg ---Other -Other: ---In packages not lessthan 50 kg ---Other Tomatoes preparedor preservedotherwise than by vinegaroraceticacid.

-Tomatoes, whole orinpieces: ---In packages not lessthan 50 kg ---Other -Other: ---Tomato paste, in packages not less than 50 kg ---Tomato paste, other ---Other, in packages not less than 50 kg ---Other Mushrooms andtruffles, preparedorpreserved otherwise than by vinegaroraceticacid.
-Mushrooms of thegenus Agaricus: ---In packages not lessthan 50 kg ---Other -Other: ---Other mushrooms: ----In packages not less than 50 kg ----Other ---Truffles: ----Truffles in packages not less than 50 kg ----Other Othervegetables preparedorpreservedotherwise than by vinegaror aceticacid, frozen, other than products of heading 20.06 -Potatoes: ---In packages not lessthan 50 kg ---Other -Other vegetables andmixtures of vegetables: ---In packages not lessthan 50 kg ---Other Othervegetables preparedorpreservedotherwise than by vinegaror aceticacid, notfrozen, other than products ofheading 2006.00 -Homogenized vegetables: ---Preparations forinfant use,as defined in SubheadingNote1 to this Chapter 85 5% 20% 5% 20% 5% 20% 5% 20% 5% 20% 5% 20% 5% 20% 5% 20% 5% 20% 5% 20% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 056.711 056.712 056.715 056.719 056.721 056.729 056.731 056.732 056.733 056.739 056.741 056.742 056.7411 056.7419 056.7491 056.7499 056.611 056.619 056.691 056.699 10% kg 098.122 CET DESCRIPTIONOFGOODS HS ---Other, as defined inSubheadingNote1 to this Chapter -Potatoes: ---In packages not lessthan 50 kg ---Other -Peas (Pisum sativum): ---In packages not lessthan 50 kg ---Other -Beans (Vignaspp., Phaseolus spp.
): --Beans, shelled: ---In packages not lessthan 50 kg ---Other --Other: ---In packages not lessthan 50 kg ---Other -Asparagus -Olives: ---In packages not lessthan 50 kg ---Other -Sweet corn(Zeamaysvar.
saccharata): ---In packages not lessthan50 kg ---Other -Other vegetables andmixtures of vegetables: --Bamboo shoots: ---In packages not lessthan 50 kg ---Other --Other: ---Sauerkraut, in packages not less than 50 kg ---Sauerkraut, other ---Other: ----Homogenized vegetables in packages not less than 50 kg ----Other vegetables and mixtures of vegetables in packages not less than 50 kg ----Other Vegetables, fruit, nuts, fruit-peel andotherparts of plants, preserved by sugar (drained, glacéorcrystallized).
---Citrus peel ---Glacé cherries ---Other Jams, fruit jellies,marmalade, fruit ornut puréeand fruit ornut pastes, obtained by cooking, whetherornot containing addedsugarorother sweetening matter.
86 DUTY RATE UNIT FOR DUTY SITC REV4 20% kg 098.129 5% 20% 5% 20% 5% 20% 5% 20% 20% 5% 20% 5% 20% 5% 20% 5% 20% 5% 5% 20% 15% 20% 15% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 056.761 056.769 056.7911 056.7919 056.7921 056.7922 056.7923 056.7929 056.797 056.7931 056.7939 056.771 056.779 056.7941 056.7949 056.7951 056.7959 056.7992 056.7991 056.7999 062.11 062.12 062.19 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 -Homogenised preparations ---Forinfant use,as defined in SubheadingNote2 to this Chapter ---Other, asdefined inSubheadingNote2 to thisChapter -Other: --Citrus fruit: ---Fruit purée and fruit paste, not in retail packages ---Other --Other: ---Fruit purée and fruit paste, not in retail packages ---Pineapple jamsand jellies ---Guavajams and jellies ---Nutmegjams and jellies ---Other Fruit, nuts andother edible parts ofplants, otherwise preparedor preserved, whetherornot containingaddedsugarorothersweetening matterorspirit, not elsewherespecified or included.
-Nuts, ground-nuts andotherseeds, whetheror not mixed together: --Ground-nuts ---Peanut butter ---Other --Other, includingmixtures: ---Coconut Cream ---Other -Pineapples -Citrus fruit: ---Oranges ---Grapefruits ---Other -Pears -Apricots -Cherries: ---Maraschino cherries ---Other -Peaches, includingnectarines -Strawberries -Other, includingmixtures other than thoseof subheading2008.19: --Palmhearts --Cranberries (Vaccinium macrocarpon,Vaccinium oxycoccos, Vaccinium vitis-idaea) --Mixtures 87 10% 20% 15% 20% 15% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 098.131 098.139 058.11 058.12 058.13 058.14 058.15 058.17 058.19 058.922 058.929 058.921 058.929 058.93 058.941 058.942 058.949 058.961 058.951 058.9521 058.9529 058.953 058.962 058.963 058.968 058.97 HS CET DESCRIPTIONOFGOODS --Other: ---Mangoes ---Banana and plantain chips ---Akee(ackee) (Blighia sapida Koenig) ---Christophine (choyote) ---Other Fruit juices (includinggrapemust)andvegetablejuices, unfermentedand not containing added spirit whetherornot containing addedsugaror othersweeteningmatter.
-Orangejuice: --Frozen: ---Concentrated ---Other --Not frozen, ofaBrixvalue not exceeding20: ---Forinfantuse, in packages put up for retail sale ---Other, in packages put up for retail sale, not concentrated ---Other, not concentrated ---Other, concentrated --Other: ---Forinfant use, in packages put up for retail sale ---Other, in packages put up for retail sale ---Not in packages putup for retail sale -Grapefruit(includingpomelo)juice: --Brixvalue not exceeding20: ---Forinfant use, in packages put up for retail sale ---Other, in packages put up for retail sale,not concentrated ---Other, not concentrated ---Other, concentrated --Other: ---Forinfant use, in packages put up for retail sale ---Other, in packages put up for retail sale ---Not in packages putup for retail sale -Juiceof anyothersingle citrus fruit: --OfaBrixvalue not exceeding20: ---Limejuiceof a Brixvalue not exceeding20: ----Forinfant use, in packages put up for retail sale ----Other, in packagesput up for retail sale, concentrated ----Other, in packagesput up for retail sale, not concentrated ----Not in packages put up for retail sale ---Other single citrus fruitof a Brixvalue notexceeding20: 88 DUTY RATE UNIT FOR DUTY SITC REV4 20% 20% 20% 20% 20% 40% 40% 10% 40% 40% 40% 10% 40% 40% 10% 40% 40% 40% 10% 40% 40% kg kg kg kg kg 058.964 058.965 058.966 058.967 058.969 kg&l kg&l kg&l kg&l kg&l kg&l kg&l kg&l kg&l kg&l kg&l kg&l kg&l kg&l kg&l kg&l 059.111 059.119 059.121 059.122 059.129 059.123 059.131 059.132 059.139 059.211 059.212 059.219 059.213 059.221 059.222 059.229 10% 40% kg&l kg&l 059.311 059.314 40% kg&l 059.315 40% kg&l 059.319 HS CET DESCRIPTIONOFGOODS ----Forinfant use, in packages put up for retail sale ----Other, in packagesput up for retail sale ----Not in packages
 put up for retail sale --Other: ---Limejuiceof a Brixvalue exceeding20:: ----Forinfant use, in packages put up for retail sale ----Other, in packagesput up for retail sale, concentrated ----Other, in packagesput up for retail sale, not concentrated ----Not in packages put up for retail sale.
---Other single citrus fruitof a Brixvalue exceeding20: ----Forinfant use, inpackages put up for retail sale ----Other, in packagesput up for retail sale ----Not in packages put up for retail sale -Pineapple juice: --OfaBrixvalue not exceeding20: ---Forinfant use, in packages put up for retail sale ---Other, in packages put up for retail sale ---Not in packages putup for retail sale --Other: ---Forinfant use, in packages put up for retail sale ---Other, in packages put up for retail sale ---Not in packages putup for retail sale -Tomato juice: ---Forinfant use, in packages put up for retail sale ---Other tomato juice (seeChapterNote4) -GrapeJuice (including GrapeMust): --OfaBrixvalue not exceeding30: ---Concentrated, other than grapemust ---GrapeMust(seeAdditional CARICOMGuideline3) 2009.61 30 ---Other, forinfant use,inpackages put up for retailsale 2009.61 40 2009.61 90 2009.69 00 2009.69 10 2009.69 20 2009.69 30 2009.69 90 2009.71 00 2009.71 10 ---Other, in packages put up for retail sale ---Other, not in packages put up for retailsale --Other: ---Forinfant use, in packages put up for retail sale ---GrapeMust(seeAdditional CARICOMGuideline3) ---Other, in packages put up for retail sale ---Other, not inpackages put up for retailsale -Applejuice: --OfaBrixvalue not exceeding20: ---Concentrated, not inpackages put up for retail sale 89 DUTY RATE 10% 40% 40% UNIT FOR DUTY kg&l kg&l kg&l SITC REV4 059.321 059.322 059.329 10% 40% kg&l kg&l 059.332 059.334 40% kg&l 059.335 40% kg&l 059.3391 10% 40% 40% 10% 20% 20% 10% 20% 20% 20% 20% 5% 5% 10% 20% 20% 10% 10% 20% 20% kg&l kg&l kg&l kg&l kg&l kg&l kg&l kg&l kg&l kg&l kg&l kg&l kg&l kg&l kg&l kg&l kg&l kg&l kg&l kg&l 059.392 059.393 059.339 059.911 059.916 059.912 059.913 059.915 059.919 059.922 059.929 059.931 059.935 059.932 059.933 059.934 059.936 059.939 059.937 059.938 5% kg&l 059.941 HS CET DESCRIPTIONOFGOODS 2009.71 20 2009.71 30 2009.71 80 2009.79 00 2009.79 10 2009.79 20 2009.79 80 2009.81 00 2009.81 10 2009.81 90 2009.89 00 2009.89 11 2009.89 12 2009.89 13
---Other, forinfant use,inpackages put up for retail sale ---Other, in packages put up for retail sale ---Other, not in packages put up for retailsale --Other: ---Forinfant use, in packages put up for retail sale ---Other, in packages put up for retail sale ---Not in packages putup for retail sale -Juiceof anyothersingle fruit orvegetable: --Cranberry(Vaccinium macrocarpon,Vaccinium oxycoccos, Vaccinium vitis-idaea) juice: ---Forinfant use, in packages put up for retail sale ---Other --Other: ---Passion fruitjuice: ----Forinfant use, in packages put up for retail sale ----Other, in packagesput up for retail sale ----Other, concentrated, not in packages put up for retail sale ----Other ---Tamarind Juice: ----Forinfant use, in packages put up for retail sale ----Other, in packagesput up for retail sale ----Not in packages put up for retail sale ---Other, forinfant use,in packages put up for retailsale ---Other -Mixtures of juices: ---Mixtures of grapefruitjuice and orangejuice,for infant use, in packages put up for retail sale ---Other mixtures of grapefruitjuiceand otherjuice ---Other mixtures of orangejuicewith other juice ---Mixtures of pineapplejuicewith other juice,for infant use, in packages put up for retail sale ---Other mixtures of pineapple juicewith other juice ---Other mixtures of juices, forinfant use, in packages put up for retail sale ---Other mixtures of juices DUTY RATE 10% 20% 20% 10% 20% 20% UNIT FOR DUTY kg&l kg&l kg&l kg&l kg&l kg&l SITC REV4 059.942 059.943 059.944 059.945 059.946 059.949 10% 20% kg&l 059.9592(A) kg&l 059.9593(B) 10% 20% 15% kg&l kg&l kg&l 059.952 059.953 059.951 20% kg&l 059.954 10% 20% 20% 10% 20% 059.956 059.957 059.958 kg&l kg&l kg&l kg&l 059.9591(A) kg&l 059.9599(B) 10% kg&l 059.962 40% 40% 10% 20% 10% kg&l kg&l kg&l kg&l kg&l 059.9631 059.9632 059.968 059.965 059.966 20%
 kg&l 059.969 90 CHAPTER 21 MISCELLANEOUS EDIBLEPREPARATIONS Notes.
1.

ThisChapter doesnotcover: (a) Mixedvegetablesofheading07.12.

; (b) Roastedcoffeesubstitutescontainingcoffeeinanyproportion(heading09.01); (c) Flavouredtea(heading 09.02); (d) Spicesor other productsofheadings09.04to09.10; (e) Foodpreparations,otherthantheproductsdescribedinheading21.03or21.04,containing more fish thereof blood, combination invertebrates,orany weightofsausage, meat,meatoffal, than orcrustaceans,molluscsorotheraquatic (Chapter16); 20%by 2.

3.
3.

(f) Yeast put up as a medicament or other products of heading 30.03 or30.04;or (g) Prepared enzymesofheading 35.07.

ExtractsofthesubstitutesreferredtoinNote1(b)abovearetobeclassifiedin heading 21.01.
Forthepurposesofheading21.04,theexpression"homogenisedcompositefood mixtureof finelyhomogenised preparations"meanspreparationsconsistingofa twoormorebasicingredientssuchasmeat,fish,vegetables, nuts,putup forretailsaleasfoodsuitableforinfants oryoungchildrenorfordietetic purposes,incontainersofa definition,noaccountistobe netweightcontentnotexceeding250g.Forthe takenofsmallquantities ofany forseasoning, preservationor otherpurposes.Suchpreparationsmaycontainasmallquantityofvisiblepieces ofingredients.
applicationofthis ingredientswhichmaybeaddedtothe mixture fruitor 91 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 and substitutes, Extracts,essencesandconcentrates,ofcoffee,tea ormaté andpreparations with abasisofthese products or witha roastedchicoryandother basisofcoffee,teaormaté; roastedcoffee extracts, essencesandconcentrates thereof.
-Extracts, essencesand concentrates, of coffeeand preparations with abasisof these extracts essencesor concentrates orwith a basisof coffee: --Extracts, essences andconcentrates --Preparations with abasisof extracts,essences or concentrates orwith a basisof coffee -Extracts, essencesand concentrates, of teaor maté, and preparations with abasisof these extracts, essences, or concentratesor with abasisof teaor mate -Roasted chicoryand other roastedcoffeesubstitutes, and extracts, essences and concentrates thereof inactive); other Yeasts(active or organisms,dead(but 30.02); prepared baking powders.
-Activeyeasts -Inactiveyeasts; other single-cellmicro-organisms, notincludingvaccinesof single-cellmicro- heading dead: condiments flour andmeal and preparationstherefor;mixed ---Inactiveyeasts ---Other single-cellmicro-organisms, dead -Prepared bakingpowders Saucesand andmixedseasonings; mustard preparedmustard.
-Soyasauce -Tomatoketchup and other tomato sauces: ---Tomato ketchup ---Other tomato sauces -Mustard flour and mealand prepared mustard: ---Mustardflour and meal ---Prepared mustard -Other: ---Pepper sauce ---Mayonnaise ---Worcestershiresauce ---Achar, kuchela andsimilar preparations ---Aromatic biters ---Other 92 20% 20% 20% kg kg kg 071.311 071.312 074.32 20% kg 071.33 15% kg 098.61 15% 0% 15% 20% 20% 20% 15% 20% 20% 20% 20% 20% 40% 20% kg kg kg kg kg kg kg kg kg kg kg kg kg kg 098.62 098.63 098.64 098.41 098.421 098.422 098.431 098.432 098.491 098.492 098.493 098.494 098.493 098.499 HS CET DESCRIPTIONOFGOODS 21.04 2104.10 2104.10 2104.10 2104.20 2104.20 2104.20 00 10 20 00 10 90 2105.00 2105.00 2105.00 10 90 21.06 Soups and broths and preparations therefor; homogenizedcomposite food preparations.
-Soups and broths and preparations therefor: ---In liquid form ---In solid or powder form -Homogenized composite food preparations: ---Preparations forinfant use, put up for retail sale ---Other Ice creamand other edible ice, whether or not containing cocoa.

---Icecream ---Other Food preparations not elsewherespecifiedorincluded.
-Protein concentrates and textured proteinsubstances: ---Protein hydrolysates ---Other -Other: ---Maubysyrup ---Other flavouredor coloured sugar syrups ---Flavouring powders for making beverages: ----Drink mixes for use in Industry ----Drink mixes put up for retail sale ---Autolysedyeast ---Icecream powders ---Preparations consisting ofsaccharin and foodstuff, used for sweeteningpurposes ---Preparations forinfant use, put up for retail sale ---Preparations (other than thosebased on odoriferous inthe manufactureof beverages with an alcoholic strength byvolumeexceeding0.5%vol.
---Other: ----Coconut milk whether ornot in powder form ----Other substances) of types used DUTY RATE UNIT FOR DUTY SITC REV4 20% 20% 10% 20% 20% 20% 0% 20% 20% 20% 0% 20% 15% 20% 20% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 098.51 098.52 098.141 098.149 022.331 022.339 098.991 098.992 098.993 098.994 098.995 098.995 098.996 098.997 098.998 10% 0% kg kg&l 098.9991 098.9992 20% 20% kg Kg 098.9993 098.9999 93 CHAPTER 22 BEVERAGES, SPIRITS ANDVINEGAR Notes.

1.
1.

ThisChapter doesnotcover: (a) Productsof thisChapter culinarypurposesandtherebyrendered beverages(generallyheading 21.03); (other thanthoseofheading22.09)prepared unsuitable for forconsumptionas (b) Seawater(heading 25.01); (c) Distilledor conductivitywateror waterofsimilar purity(heading28.53); (d) Aceticacid ofa concentration exceeding 10% byweightofaceticacid(heading 29.15); (e) Medicamentsofheading 30.03 or30.04;or (f) Perfumeryor toilet preparations(Chapter33).
For the purposes of this Chapter and of Chapters 20 and 21, the "alcoholic strengthbyvolume"shallbe determined atatemperatureof20oC.

thepurposesofheading For beveragesofanalcoholicstrengthbyvolumenotexceeding0.5%vol.

beveragesareclassified in headings22.03 to22.06 or heading 22.08as appropriate.

theterm"non-alcoholicbeverages"means Alcoholic 22.02, 2.

3.

Sub-heading Note 1.


Forthepurposesofsubheading2204.10,theexpression"sparklingwine"means wine which,when keptata temperatureof20oCinclosedcontainers,has an excesspressureofnotlessthan 3bars.

AdditionalCARICOMGuideline 1.

Aromaticbittersusedasflavouring agents for food andbeverages are classified in heading 21.03.

Chapter Note1 (a) to Chapter22 refers.
94 HS CET DESCRIPTIONOFGOODS Waters, including natural or artificial mineral waters andaeratedwaters, not containing added sugarorothersweetening matternorflavoured; iceandsnow.
-Mineral waters andaerated waters: ---Mineral waters ---Aeratedwaters -Other: ---Ordinarynatural waters ---Other Waters, including mineral waters andaeratedwaters, containing addedsugarorother sweetening matterorflavoured, andothernon- alcoholic beverages, notincluding fruit or vegetable juices ofheading 20.09.
-Waters, includingmineral waters and aerated waters, containing addedsugar orothersweetening matteror flavoured: ---Aeratedwaters ---Other waters -Other: --Non-AlcoholicBeer ---Beveragescontainingcocoa ---Malt beverages ---Other: ---Coconut Water ---Other Beermadefrom malt.

---Beer ---Stout ---Other Wineoffreshgrapes, includingfortifiedwines; grapemust otherthanthatof heading 20.09.
-Sparklingwine -Other wine;grapemustwith fermentation prevented or arrested bythe addition of alcohol: --In containers holding 2 litres or less --In containers holding morethan 2 litres but not morethan 10 litres --Other: ---Grapemustwith fermentation prevented or arrested bythe addition of alcohol ---Other --Othergrapemust Vermouth andotherwineof freshgrapes flavouredwith plants oraromaticsubstances.
95 DUTY RATE UNIT FOR DUTY SITC REV4 20% 20% kg &l kg &l 111.011 111.012 20% 20% kg &l kg &l 111.013 111.019 20% 20% kg &l kg &l 111.021 111.022 20% 20% 20% kg &l kg &l kg &l 111.025 111.023 111.024 20% 20% kg &l kg &l 111.026 111.029 40% 40% 40% kg &l kg &l kg &l 112.31 112.32 112.39 40% kg &l 112.15 40% 40% kg &l kg &l 112.171 112.173 20% kg &l 112.172 40% 20% kg &l kg &l 112.179 112.11 HS CET DESCRIPTIONOFGOODS -In containers holding2litres or less -Other Otherfermented beverages (forexample, cider, perry,mead, saké);mixtures offermented beverages andmixturesof fermented beverages and non- alcoholic beverages, not elsewhere specified or included.
---Shandy ---Other Undenaturedethyl alcoholofanalcoholic strength by volumeof80%vol orhigher; ethyl alcoholand otherspirits, denatured, ofany strength.

-Undenatured ethyl alcohol of an alcoholic strength byvolumeof 80%or higher: ---Bio-ethanol ---Other -Ethyl alcohol and otherspirits, denatured, of any Strength: ---Bio-ethanol ---Other Undenaturedethyl alcoholofanalcoholic strength by volumeofless than80%vol; spirits, liqueurs andotherspirituous beverages.
-Spiritsobtained bydistillinggrapewineorgrape marc: ---Brandy, in bottles ofastrength notexceeding 46%vol ---Other -Whiskies: ---In bottles ofastrength notexceeding46%vol ---Other -Rum and other spirits obtained bydistilling fermented sugarcaneproducts: ---In bottles ofastrength notexceeding46%vol ---Other -Gin and Geneva: ---In bottles ofastrength notexceeding46%vol ---Other -Vodka -Liqueurs andcordials -Other Vinegarand substitutes forvinegarobtained fromaceticacid 96 DUTY RATE 40% 40% UNIT FOR DUTY kg &l kg &l SITC REV4 112.131 113.139 40% 40% kg &l kg &l 112.21 112.29 40% 40% kg &l kg &l 512.151 512.159 40% 30% kg &l kg &l 512.161 512.169 40% kg &l 112.421 40% kg &l 112.429 40% 40% kg &l kg &l 112.411 112.419 40% 40% 40% 40% 40% 40% 40% 20% kg &l kg &l kg &l kg &l kg &l kg &l kg &l kg 112.441 112.449 112.451 112.459 112.491 112.492 112.493 098.44 CHAPTER 23 RESIDUESANDWASTEFROMTHE FOOD INDUSTRIES; PREPAREDANIMAL FODDER Note.
1.

Heading23.09includesproductsofakindusedinanimalfeeding,notelsewhere orincluded,obtainedbyprocessingvegetableoranimalmaterials lostthe thanvegetablewaste,vegetableresidues and by-products ofsuch processing.

essentialcharacteristicsofthe specified to suchan extentthattheyhave material,other original Subheading Note.

1.

Forthepurposesofsubheading2306.41,theexpression“lowerucicacidrapeor colzaseeds”meansseeds as definedinSubheading note1 to Chapter 12.
97 HS CET DESCRIPTIONOFGOODS 23.01 2301.10 00 Flours, mealsand pellets,of meator meat offal,offishor ofcrustaceans,molluscsor other human aquatic consumption; greaves.
- Flours, meals and pellets of meat or meat offal; invertebrates, unfit for DUTY RATE UNIT FOR DUTY SITC REV4 Free kg 081.41 2301.20 00 - Flours, meals and pellets, of fishorof Free kg 081.42 greaves 23.02 2302.10 2302.30 2302.40 2302.40 2302.40 2302.50 00 00 00 10 90 00 23.03 2303.10 2303.20 00 00 crustaceans, molluscs orother aquatic invertebrates Bran,sharpsandotherresidues,whetheror notinthe form ofpellets,derivedfromthe sifting, millingorotherworkingofcerealsor ofleguminous plants.
-Ofmaize (corn) -Ofwheat -Ofothercereals: ---Ofrice ---Other -Ofleguminous plants Residues of starch manufacture and similar residues,beet-pulp, sugarmanufacture,brewingor andwaste,whetherornotintheformofpellets.
-Residuesofstarchmanufactureandsimilarresidues -Beet-pulp, bagasse andotherwaste ofsugar bagasseandotherwasteof distillingdregs manufacture 2303.30 2304.00 2305.00 23.06 2306.10 2306.20 2306.30 2306.41 2306.49 2306.50 2306.60 2306.90 inthe 00 -Brewingor distillingdregsand waste 00 Oil-cakeandothersolidresidues,whetheror notgroundorintheformofpellets,resulting fromtheextraction ofsoya-beanoil.
00 Oil-cakeandothersolidresidues,whetheror notgroundorintheformofpellets,resulting fromtheextraction ofground-nut oil.

Oil-cakeandothersolidresidues,whetheror not groundor theextractionofvegetable thoseofheading23.04or23.05.
-Of cotton seeds -Oflinseed -Ofsunflower seeds -Ofrapeorcolzaseeds: --Oflowerucicacid rapeor colzaseeds --Other -Of coconut or copra -Ofpalmnutsorkernels -Other 00 00 00 00 00 00 00 00 form ofpellets,resultingfrom fatsoroils,otherthan 98 Free Free Free Free Free Free Free Free Free kg kg kg kg kg kg kg kg kg 081.24 081.26 081.291 081.299 081.23 081.51 081.52 081.53 081.31 Free kg 081.32 Free Free Free Free Free 15% Free Free kg kg kg kg kg kg kg kg 081.33 081.34 081.35 081.361 081.369 081.37 081.38 081.39 DUTY RATE UNIT FOR DUTY SITC REV4 Free Free kg kg 081.94 081.192 20% kg 081.95 20% 20% 15% 15% 15% 15% Free kg kg kg kg kg kg kg 081.991 081.992 081.993 081.994 081.995 081.996 081.999 HS CET DESCRIPTIONOFGOODS 2307.00 2308.00 23.09 00 Winelees; argol.
00 Vegetable materials and vegetable waste, whether vegetableresiduesandby-products, ornotintheform ofpellets,ofakindusedin animalfeeding, not elsewhere specifiedor included.

2309.10 2309.90 2309.90 2309.90 2309.90 2309.90 2309.90 2309.90 2309.90 00 00 10 20 30 40 50 60 90 Preparations of a kind used in animal feeding.
-Dogor cat food, put upfor retail sale -Other: ---Mixed bird seeds ---Other foods forpets ---Preparedcomplete poultryfeed ---Preparedcomplete cattle feed ---Preparedcomplete pigfeed ---Other preparedcomplete animal feeds ---Other 99 CHAPTER 24 TOBACCOANDMANUFACTURED TOBACCOSUBSTITUTES Note.

1.

ThisChapter doesnotcovermedicinalcigarettes(Chapter30).

Subheading Note.

1.


Forthepurposesofsubheading2403.11,theexpression"waterpipetobacco" tobaccointended glycerol,whetherornotcontainingaromatic whetherornotflavouredwith tobaccofreeproductsintendedforsmokinginawaterpipeareexcludedfrom thissubheading.
means forsmokinginawaterpipe and whichconsistsofa mixture oftobaccoand orsugar,and fruit.However, extracts,molasses oilsand 100 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 24.01 2401.10 2401.20 2401.30 24.02 2402.10 2402.20 2402.90 24.03 00 00 00 00 00 00 2403.11 00 2403.19 00 2403.91 2403.99 2403.99 2403.99 00 00 10 90 Unmanufacturedtobacco; tobaccorefuse.
-Tobacco, notstemmed/stripped -Tobacco, partlyor whollystemmed/stripped -Tobacco refuse Cigars, cheroots, cigarillos and cigarettes, of tobacco oroftobacco substitutes.

-Cigars,cheroots and cigarillos, containingtobacco -Cigarettes containingtobacco -Other Othermanufacturedtobaccoandmanufactured tobacco substitutes;“homogenized” “reconstituted”tobacco; tobaccoextracts and essences.
-Smokingtobacco,whether ornot containing tobacco substitutes in anyproportion --Waterpipe tobacco specifiedin SubheadingNote or 1 to this Chapter --Other -Other: -- “Homogenised”or“reconstituted”tobacco --Other: ---Snuff ---Other 5% 5% 5% 40% 40% 40% 40% 40% 40% 40% 40% kg kg kg kg kg kg 121.1 121.2 121.3 122.1 122.2 122.31 kg 122.321 kg 122.329 kg 122.391 kg kg 122.392 122.399 101 SECTION V MINERAL PRODUCTS CHAPTER 25 SALT; SULPHUR; EARTHSANDSTONE; PLASTERING MATERIALS, LIMEANDCEMENT Notes.

1.
1.

ExceptwheretheircontextorNote4tothisChapterotherwiserequires,the headingsofthisChaptercoveronlyproductswhichareinthecrudestateor which havebeenwashed impurities withoutchangingthestructureofthe (evenwith chemicalsubstanceseliminating the product),crushed,ground, by flotation,magnetic separationorothermechanicalorphysicalprocesses (exceptcrystallisation),but notproducts which havebeen roasted, calcined,obtained by mixing orsubjected to processing beyondthatmentionedin eachheading.
powdered,levigated,sifted,screened,concentrated TheproductsofthisChaptermaycontainanadded thatsuchadditiondoesnotrendertheproductparticularlysuitableforspecific userather general use.

anti-dustingagent,provided for than 2.
ThisChapter doesnotcover: (a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading28.02); (b) Earth colours containing 70% or more by weight of combined iron evaluatedasFe203(heading 28.21); (c) Medicamentsor otherproductsofChapter30; (d) Perfumery, cosmeticor toilet preparations(Chapter33); (e) Setts,curbstonesorflagstones(heading68.01);mosaiccubesorthelike(heading 68.02);roofing, facing or damp courseslates(heading 68.03); (f) Preciousor semi-preciousstones(heading71.02 or 71.03); (g) Culturedcrystals(otherthanopticalelements)weighingnotlessthan2.5 g each, of sodium chloride or of magnesium oxide, of heading 38.24; optical elements of sodium chloride or of magnesium oxide (heading90.01); (h) Billiardchalks(heading 95.04);or (i) Writing or drawing chalksor tailors'chalks(heading 96.09).
3.

Anyproductsclassifiableinheading25.17andanyotherheadingoftheChapter areto be classified in heading 25.17.

102 4. inter alia, 25.30 Heading applies, unexpanded;earthcolours,whetherornotcalcined micaceousironoxides;meerschaum(whetherornotinpolished meerschaumandagglomeratedamber,inplates,rods,sticksor aftermoulding;jet;strontianite oxide;brokenpiecesofpottery, brickor concrete.
(whetherornot to: vermiculite, perlite ormixed pieces);amber; and chlorites, together;natural agglomerated similarforms,notworked strontium than calcined), other 103 HS CET DESCRIPTIONOFGOODS 2501.00 00 2501.00 10 salt anddenaturedsalt) and chloride,whetherornotinaqueous free- Salt(includingtable puresodium solutionorcontainingaddedanti-cakingor flowing agents;seawater.
---Tablesalt in retail packages of not morethan 2.5 kg DUTY RATE UNIT FOR DUTY SITC REV4 20% kg ---Other table salt ---Rock salt ---Puresodium chloride ---Saltliquors ---Other 20 30 40 50 90 00 Unroastediron pyrites.
00 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur.

or kinds, whether Natural graphite.

-In powder orin flakes -Other Naturalsandsofall not coloured,otherthanmetalbearingsands of Chapter26.

-Silicasands and quartzsands -Other Quartz (other than natural sands); quartzite, whetherornotroughlytrimmedormerelycut, bysawingor otherwise,into rectangular (including square) shape.

-Quartz -Quartzite Kaolinandotherkaolinicclays,whetherornot calcined.
blocksor slabsofa Other clays (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite, whether or notcalcined;mullite; chamotteordinas earths.

-Bentonite - Fire-clay -Other clays -Andalusite, kyanite andsillimanite -Mullite -Chamotte ordinas earths Chalk.

Naturalcalciumphosphates,naturalaluminium calciumphosphates and phospatic chalk.
-Unground 104 15% 5% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg 278.32 278.33 278.34 278.35 278.39 274.2 274.1 278.221 278.229 273.31 273.39 kg kg kg 278.511 278.512 278.26 kg kg kg kg kg kg kg 278.27 278.292 278.293 278.294 278.295 278.296 278.91 0% kg 272.31 HS CET DESCRIPTIONOFGOODS 2510.20 00 25.11 2511.10 2511.20 2512.00 00 00 00 25.13 00 00 00 2513.10 2513.20 2514.00 25.15 2515.11 2515.12 00 00 2515.20 00 25.16 -Ground Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined,otherthanbariumoxideofheading 28.16.
-Natural barium sulphate (barytes) -Natural barium carbonate (witherite) Siliceous fossil meals (for example, kieselguhr, tripolite anddiatomite)andsimilarsiliceous earths, specific whether gravityof1 orless.

Pumicestone;emery;naturalcorundum,natural garnetandothernaturalabrasives,whetheror notheat-treated.
-Pumicestone -Emery,naturalcorundum,naturalgarnetandother notcalcined,ofanapparent or natural abrasives specific Slate,whetherornotroughlytrimmedormerely cut,bysawingorotherwise,intoblocksorslabs ofrectangular (including square) shape.

Marble, travertine, ecaussine and other buildingstoneof calcareousmonumentalor an gravityof2.5or more,and apparent alabaster,whether ornotroughlytrimmedor merelycut, bysawingor otherwise,into blocksor slabs ofa rectangular (including square) shape.
-Marble andtravertine: --Crudeorroughlytrimmed --Merelycut, bysawing or otherwise,into blocks- orslabs ofarectangular (includingsquare)shape -Ecaussineand othercalcareousmonumental or buildingstone; alabaster Granite,porphyry,basalt,sandstoneandother monumentalor buildingstone, whether or not or roughlytrimmedormerelycut,bysawing otherwise,intoblocksorslabsofa rectangular (includingsquare) shape.
2516.11 2516.12 2516.20 2516.90 00 00 00 00 -Granite: --Crudeorroughlytrimmed --Merelycut, bysawing or otherwise,into blocks orslabs ofarectangular (includingsquare) shape -Sandstone -Other monumental orbuildingstone 105 DUTY RATE UNIT FOR DUTY SITC REV4 0% kg 272.32 0% 0% 0% 5% 5% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg 278.921 278.922 278.95 kg kg 277.23 277.22 kg 273.11 kg kg 273.121 273.122 kg 273.123 kg kg kg kg 273.131 273.132 273.133 273.139 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 tarred waste, whether industrial macadam; Pebbles, gravel, broken or crushed stone, of a kind commonly usedfor concrete aggregates, for road metalling orfor railway orotherballast, shingleandflint, whetherornotheat-treated; macadam of slag, dross or similar or notincorporatingthematerials citedinthe first part ofthe granules, heading; chippingsandpowder,of stonesofheading25.15 or25.16,whether ornot heat-treated.
-Pebbles, gravel, brokenor crushed stone, of a kind commonlyused forconcreteaggregates,for road metallingor forrailwayor other ballast, shingle andflint, whetheror not heat-treated -Macadam of slag, drossor similarindustrial waste, whetheror not incorporatingthe materials cited in subheading2517.10 -Tarred macadam -Granules,chippingsand powder, ofstones of heading25.15 or25.16,whetheror not heat- treated: --Ofmarble --Other Dolomite,whetherornotcalcined,orsintered, includingdolomite cut,bysawingorotherwise,intoblocksorslabs ofarectangular dolomiterammingmix.
-Dolomite not calcined or sintered -Calcined or sintered dolomite -Dolomite rammingmix Naturalmagnesiumcarbonate(magnesite);fused magnesia; dead-burned (sintered)magnesia, whether or otheroxidesadded notcontainingsmallquantitiesof beforesintering;other magnesiumoxide, whetherornotpure.

-Natural magnesiumcarbonate (magnesite) -Other Gypsum; anhydrite; plasters (consisting of calcinedgypsum orcalcium sulphate)whetheror not coloured,withor without small quantitiesof accelerators or retarders.
-Gypsum; anhydrite: ---Gypsum ---Anhydrite -Plasters: roughlytrimmedormerely (includingsquare) shape; 106 0% kg 273.41 0% kg 273.42 0% kg 273.43 0% 0% kg kg 273.44 273.49 0% 0% 0% kg kg kg 278.231 278.232 278.233 0% 0% kg kg 278.24 278.25 15% 0% kg kg 273.231 273.232 HS CET DESCRIPTIONOFGOODS 2520.20 2520.20 2521.00 10 90 00 ---Plaster ofParis ---Other Limestoneflux;limestoneandothercalcareous stone,ofakindusedforthemanufactureoflime or cement.
25.22 2522.10 2522.20 2522.30 00 00 00 25.23 Quicklime,slakedlimeandhydrauliclime,other than calcium oxide and hydroxide of heading 28.25.

-Quicklime -Slaked lime -Hydrauliclime Portlandcement,aluminouscement,slagcement, supersulphate hydraulic cements,whetherornotcolouredorintheform ofclinkers.
cementandsimilar 2523.10 00 -Cement clinkers -Portland cement: --White cement, whether ornot artificiallycoloured --Other: ---Buildingcement (grey) ---Oilwell cement ---Other -Aluminous cement -Other hydraulic cements Asbestos.

-Crocidolite -Other Mica, including splittings;mica waste.

-Crudemica and mica rifted into sheets or splittings -Micapowder -Micawaste Naturalsteatite,whetherornotroughlytrimmed ormerelycut, bysawingorotherwise,into blocks or slabs of a rectangular (including square) shape; talc.
-Not crushed, not powdered -Crushed or powdered: ---Talc ---Other Deleted [25.27] 2528.00 00 Natural borates and concentrates thereof notincluding (whetherornotcalcined),but boratesseparated from natural brine; natural boric acidcontaining notmorethan85%of H3BO3calculatedonthedry weight.
107 DUTY RATE 0% 0% 10% UNIT FOR DUTY SITC REV4 kg kg kg 273.241 273.249 273.22 10% 10% 10% kg kg kg 661.11 661.12 661.13 15% kg 661.21 0% kg 661.221 15% 0% 40% 0% 40% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg 661.222 661.223 661.229 661.23 661.29 278.41 278.49 278.521 278.522 278.523 kg 278.931 kg kg 278.932 278.939 kg 278.94 HS CET DESCRIPTIONOFGOODS 25.29 2529.10 00 2529.21 00 Felspar;leucite;nephelineandnephelinesyenite; fluorspar.
- Felspar - Fluorspar: --Containingbyweight97%orless ofcalcium fluoride 2529.22 00 --Containingbyweightmorethan 97%ofcalcium fluoride 2529.30 00 25.30 2530.10 2530.20 2530.90 00 00 00 -Leucite; nepheline andnephelinesyenite Mineral substances not elsewhere specified or included.
-Vermiculite, perlite andchlorites, unexpanded -Kieserite,epsomite (natural magnesiumsulphates) -Other DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% 0% 0% 0% 0% 0% kg 278.531 kg 278.541 kg 278.542 kg 278.532 kg kg kg 278.98 278.991 278.999 108 CHAPTER 26 ORES, SLAG ANDASH Notes.

1.
ThisChapter doesnotcover: (a) Slag or similar industrialwasteprepared asmacadam (heading 25.17); (b) Natural magnesium carbonate (magnesite, whether or not calcined) (heading 25.19); (c) Sludgesfrom thestoragetanks ofpetroleumoils, consistingmainlyofsuch oils (heading 27.10); (d) Basicslag ofChapter31; (e) Slag wool, rockwoolorsimilar mineralwools (heading 68.06); (f) Wasteorscrapofpreciousmetalorofmetalcladwithpreciousmetal; otherwasteorscrapcontainingprecious metalorprecious metal compounds,ofa kind used principally for the recovery ofpreciousmetal (heading71.12);or (g) Copper, nickel or cobalt mattes produced by any process of smelting(Section XV).
2.

Forthepurposesofheadings26.01to26.17,theterm"ores"meansmineralsof mineralogical species actually used in the metallurgical industry for the extractionofmercury,ofthe metals ofheading28.44 XIVorXV,eveniftheyareintendedfornon- ofSection metallurgicalpurposes.Headings26.01to26.17donot,however,includemineralswhichhavebeensub mittedto processesnotnormal to themetallurgicalindustry.

orofthemetals 2.
orofthemetals 2.

Heading 26.20 appliesonlyto: (a) Slag,ashandresiduesofakindusedinindustryeitherfortheextraction ofmetalsorasabasis for the manufacture ofchemicalcompoundsof metals, excluding ash andresiduesfrom theincineration of municipal waste (heading 26.21); and (b) Slag, ash and residues containing arsenic, whether or not containing metals, ofa kind their theextractionofarsenic ormetalsor themanufactureof for for usedeither chemicalcompounds.

Subheading Notes.

1.


2. anti- Forthepurposesofsubheading2620.21,“leadedgasolinesludgesandleaded knockcompoundsludges”meansludges obtained fromstorage tanksof leaded gasolineandleaded anti-knockcompounds (forexample,tetraethyl lead compounds andiron oxide.
lead), and consisting essentiallyoflead, Slag,ashandresiduescontainingarsenic,mercury,thalliumortheirmixtures,of used fortheextractionofarsenicorthosemetalsorfor themanufactureof their chemicalcompounds, areto be classified in subheading 2620.60. kind a 109 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 Iron ores and concentrates, including roasted iron pyrites.
-Iron ores and concentrates, otherthan roasted iron pyrites: --Non-agglomerated --Agglomerated -Roasted iron pyrites 00 00 00 00 Manganese oresandconcentrates,including ferruginous concentrates witha calculatedonthedry ores and 00 00 manganese manganesecontentof20%ormore weight.

00 Copperores andconcentrates.

00 Nickel ores andconcentrates.

00 Cobalt ores andconcentrates.

00 Aluminiumores andconcentrates.

---Calcined bauxite 10 ---Other 90 00 Leadores andconcentrates.
00 Zinc ores and concentrates 00 Tinores andconcentrates.

00 Chromiumores andconcentrates.

00 Tungstenores andconcentrates.

Uraniumorthoriumores andconcentrates.

-Uraniumoresand concentrates -Thoriumores andconcentrates Molybdenumores andconcentrates.

-Roasted -Other Titaniumores andconcentrates.

Niobium,tantalum,vanadiumorzirconiumores andconcentrates.

-Zirconiumores andconcentrates -Other Preciousmetal oresandconcentrates.

-Silver ores andconcentrates -Other Otherores andconcentrates.
-Antimonyores and concentrates -Other 00 00 00 Granulated slag (slag sand) from the kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 281.5 281.6 281.4 287.7 283.1 284.1 287.93 285.11 295.19 287.4 287.5 287.6 287.91 287.92 286.1 286.2 287.81 287.82 287.83 287.84 287.85 289.11 289.19 287.991 287.999 278.61 2619.00 00 manufactureorironorsteel.
Slag, dross (other than- - granulated slag), scalingsandotherwaste fromthemanufactureof iron or steel.

10% kg 278.62 110 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg 288.11 288.12 kg 288.131 kg kg kg kg 288.139 288.14 288.15 288.191 kg 288.192 kg 288.199 kg 278.691 kg 278.699 26.20 2620.11 2620.19 00 00 2620.21 00 arsenic orsteel)containingmetals, Slag,ashandresidues(otherthanfrom the manufacture ofiron or theircompounds.
-Containingmainlyzinc: --Hard zinc spelter --Other -Containingmainlylead: --Leadedgasolinesludges andleaded anti-knock compound sludges 2620.29 2620.30 2620.40 2620.60 00 00 00 00 --Other -Containingmainlycopper -Containingmainlyaluminium -Containingarsenic, mercury, thallium or their mixtures, of akind used forthe extraction of arsenic orthosemetals orforthe manufactureof their chemicalcompounds -Other: --Containing antimony,beryllium, cadmium, chromium or their mixtures --Other Otherslagandash;includingseaweedash(kelp); ash and residues from the incineration of municipal waste.
-Ash and residues from theincineration of 2620.91 00 2620.99 00 26.21 2621.10 00 municipal waste 2621.90 00 -Other 111 CHAPTER 27 MINERAL FUELS, MINERAL OILS ANDPRODUCTSOF THEIR DISTILLATION; BITUMINOUSSUBSTANCES; MINERAL WAXES Notes.

1.

ThisChapter doesnotcover: (a) Separatechemically definedorganic compounds,other than puremethane andpropanewhichare to be classified inheading 27.11; (b) Medicamentsofheading 30.03 or30.04;or (c) Mixedunsaturatedhydrocarbonsof heading33.01, 33.02 or38.05.

2.
2.

References in heading 27.10 to "petroleum oils and oils obtained from bituminousminerals"includenotonlypetroleumoilsand oilsobtained from bituminous minerals unsaturated butalsosimilaroils,as hydrocarbons,obtainedbyanyprocess,provided thatthe weight non-aromatic constituents exceeds that of the aromatic constituents.
consistingmainlyof mixed the wellas those of However,the references donotinclude liquid synthetic polyolefinsof which less than 60%by volume distils at300oC, after conversion to1,013 millibars whena reduced-pressure distillation method isused(Chapter39).

3.
For thepurposesofheading 27.10, “wasteoils”meanswaste containing mainly petroleum oils andoilsobtainedfrom bituminousminerals(asdescribedin Note 2 to thisChapter), whether or notmixed withwater.Theseinclude: (a) (b) Suchoilsnolongerfitforuseasprimaryproducts(forexample,used lubricating oils,usedhydraulicoilsandusedtransformer oils); Sludgeoilsfromthestoragetanksofpetroleumoils,mainlycontaining suchoilsand ahigh themanufactureof (forexample,chemicals) used in concentrationofadditives theprimaryproducts; and (c) Such oilsin theformofemulsions inwater ormixtures with water, such as those resulting fromoilspills, storage tankwashings, or from the use of cutting oilsfor machining operations.
Sub-heading Notes.

(i) Forthepurposesofsubheading2701.11,"anthracite"meanscoalhavingavolatile matterlimit (on a dry,mineral-matter-freebasis) notexceeding14%.

2.

Forthepurposesofsubheading2701.12,"bituminouscoal"meanscoalhavinga volatilematterlimit(onadry,mineral-matter-freebasis)exceeding14%anda 112 3.

4.

5. calorificvaluelimit(onamoist,mineral-matter-freebasis)equaltoorgreater than 5,833kcal/kg.
Forthepurposesofsubheadings2707.10,2707.20,2707.30and2707.40the terms"benzol(benzene)","toluol (toluene)", "xylol(xylenes)"and"naphthalene" apply toproducts which containmore than50%by weightofbenzene, toluene, xylenesornaphthalene, respectively.

Forthepurposesofsubheadings2710.12,“lightoilsandpreparations”arethose ofwhich90%ormorebyvolume(includinglosses)distilat210oCaccordingto (equivalent to theASTM D86method).

theISO3405 method Forthepurposesof alkylestersoffattyacidsofa andoilswhether or not used.
thesubheadingsofheading27.10,the kind used asa fuel,derived term"biodiesel"means fromanimalor vegetable mono- fats 113 HS CET DESCRIPTIONOFGOODS Coal;briquettes,ovoidsandsimilarsolidfuels manufactured fromcoal.
-Coal, whetheror not pulverized, but not agglomerated: --Anthracite --Bituminous coal --Othercoal -Briquettes, ovoids and similar solid fuels manufactured fromcoal Lignite,whetherornotagglomerated,excluding jet.

-Lignite, whetheror not pulverized, but not agglomerated -Agglomerated lignite Peat (including peat litter), whether or not agglomerated.

Cokeandsemi-cokeofcoal,ofligniteorofpeat, whetherornotagglomerated; retort carbon.
---Coke and semi-cokeof coal ---Coke and semi-cokeofligniteor ofpeat ---Retort carbon Coalgas,watergas,producergasandsimilar gases, other than petroleum gases and other gaseous hydrocarbons.

Tar distilled from coal, from lignite or from peat,andothermineraltars, whether dehydratedor reconstitutedtars.

Oils andotherproducts ofthedistillationof high temperature coaltar;similar productsinwhich weight ofthe aromatic constituentsexceeds ofthenon-aromatic constituents.
-Benzoly(benzene) -Toluol (toluene) -Xylol(xylenes) -Napthalene -Other aromatichydrocarbonmixtures of which 65%ormorebyvolume(includinglosses) distils at 250 °C bytheISO 3405method (equivalent to the ASTM D 86 method) -Other: --Creosoteoils --Other: ---Gasolineblendingpreparations ---Other partially ornot distilled,including the that 114 DUTY RATE UNIT(S) FOR DUTY SITC REV4 5% 5% 5% 5% 5% 5% Free 5% 5% 5% Free kg/m3 kg/m3 kg/m3 kg/m3 321.1 321.21 321.22 322.1 kg/m3 kg/m3 kg/m3 322.21 322.22 322.3 kg/m3 kg/m3 kg/m3 kg/m3 325.01 325.02 325.03 345.0 5% kg/m3 335.21 15% 15% 15% 15% 15% 15% 15% 15% kg/m3 kg/m3 kg/m3 kg/m3 kg/m3 335.22 335.23 335.24 335.256 335.251 kg/m3 kg/m3 kg/m3 335.253 335.255 335.259 HS CET DESCRIPTIONOFGOODS 27.08 2708.10 2708.20 2709.00 2709.00 2709.00 27.10 2710.12 2710.12 2710.12 2710.12 2710.12 2710.12 2710.12 2710.19 2710.19 2710.19 2710.19 2710.19 2710.19 2710.19 2710.19 2710.19 10 90 00 00 00 Pitchandpitchcoke,obtainedfromcoaltaror fromothermineral tars.
-Pitch -Pitch coke Petroleum oils and oils obtained from bituminous minerals, crude.

---Importedunder theprocessingagreement ---Other Petroleum oils and oils obtained from thancrude; preparations bituminousminerals,other not elsewhere specified or included,containingby weight70%ormoreof petroleum oilsorofoilsobtainedfrom bituminousminerals,these oils beingthe basic constituents ofthepreparations; wasteoils.
-Petroleum oils and oils obtained from bituminous minerals (otherthancrude)and preparations not elsewherespecified or included, containingby weight 70%or moreof petroleum oils or ofoils obtained from bituminous minerals, theseoils being the basic constituents of thepreparations, other than those containingbiodiesel and other than wasteoils: --Light oils and preparations: 00 -Aviation Spirit: 10 ---Aviation Spirit of 100octane and over 11 ---Aviation Spirit under 100octane 12 ---MotorSpirit (gasoline) 20 ---Spirit type (gasolinetype) jet fuel 30 --Other 90 00 Other: 10 11 12 20 30 40 50 60 ---Kerosene: ----Kerosene typejet fuel ----Illuminatingkerosene ----Vapourisingoilorwhite spirit ---Diesel oil ----Gas oils (otherthandieseloil) ----Bunker C fuel oil ----Partlyrefined petroleum, includingtopped DUTY RATE UNIT(S) FOR DUTY SITC REV4 15% 5% kg/m3 kg/m3 335.31 335.32 0% 0% kg/m3 kg/m3 333.01 333.09 0% 0% 10% 0% 0% 0% 10% 20% 10% 20% 10% 5% kg/m3 kg/m3 kg/m3 kg/m3 kg/m3 kg/m3 kg/m3 kg/m3 kg/m3 kg/m3 kg/m3 kg/m3 334.611 334.612 334.6131 334.614 334.619 334.621 334.622 334.623 334.6311 334.639 334.641 334.642 crudes 2710.19 70 ---Lubricatingoilbasestocks, lubricatingoils greases: 2710.19 2710.19 2710.19 71 72 73 ---Lubricatingoilbasestock (Paraffinictype) ---Other lubricatingoilbasestock ---Lubricatingoils 15% 15% 30% kg/m3 kg/m3 kg/m3 334.651 334.652 334.6531 115 HS CET DESCRIPTIONOFGOODS --- Lubricating greases - - - Hydraulic brake fluids and other prepared liquids forhydraulictransmission ---Transformer oil --- Circuitbreaker oil ---Cleansing, cuttingand mouldreleaseoils 2710.19 2710.19 74 75 2710.19 2710.19 2710.19 2710.19 2710.19 2710.20 76 77 78 79 Other 90 Other 00 -Petroleum oils and oils obtained from bituminous minerals (otherthancrude) and preparations not elsewherespecified or included,containingby weight 70%or moreof petroleum oils or ofoils obtained from bituminous minerals, theseoils beingthe basic constituents of the preparations, containingbiodiesel, other than wasteoils: DUTY RATE 30% 15% 5% 5% 5% 5% 15% UNIT(S) FOR DUTY kg/m3 kg/m3 kg/m3 kg/m3 kg/m3 kg/m3 kg/m3 SITC REV4 334.654 334.66 334.671 334.672 334.68 334.691 334.6991 2710.20 2710.20 2710.20 2710.20 2710.20 2710.20 10 20 30 40 50 90 2710.91 00 ---Motorspirit (gasoline) ---Kerosene, including kerosene-typejet fuel ---Lubricatingoils ---Fuel oils ---Diesel oils ---Other -Waste oils: --Containingpolychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) 2710.99 00 27.11 2711.11 2711.12 2711.13 2711.14 2711.19 2711.21 2711.29 00 00 00 00 00 00 00 27.12 2712.10 2712.20 00 00 --Other Petroleumgases andothergaseous hydrocarbons.
-Liquefied: --Natural gas --Propane --Butanes --Ethylene, propylene, butylenesand butadiene --Other -Ingaseous state: --Natural gas --Other Petroleumjelly;paraffinwax,micro-crystalline petroleumwax, slackwax, ozokerite, lignitewax, peat wax,other mineralwaxes,andsimilar productsobtained by synthesisorby other processes, whetherornot coloured.
-Petroleum jelly - Paraffin wax containing by weight less than 0.75%of oil 10% 0% 30% 10% 10% 15% 5% kg/m3 kg/m3 kg/m3 kg/m3 kg/m3 kg/m3 kg/m3 334.6132 334.624 334.6532 334.643 334.6312 334.6992 334.71 5% kg/m3 334.79 Free Free Free 5% 5% Free Free kg/m3 kg/m3 kg/m3 kg/m3 kg/m3 kg/m3 kg/m3 343.1 342.1 342.5 344.1 344.2 343.2 344.9 20% 5% kg/m3 kg/m3 335.11 335.121 116 HS CET DESCRIPTIONOFGOODS -Other Petroleumcoke,petroleumbitumenandother residues of petroleum oils or of oils obtained frombituminous minerals.
-Petroleum coke: --Not calcined --Calcined -Petroleum bitumen -Other residues ofpetroleum oils or ofoils obtained from bituminous mineral Bitumenandasphalt,natural;bituminousoroil shale and tar sands; asphaltites and asphaltic rocks.

-Bituminous or oil shale and tarsands -Other: ---Natural bitumen ---Natural asphalt ---Asphaltites andasphaltic rocks Bituminousmixturesbasedonnaturalasphalt, onnaturalbitumen,onpetroleum mineraltaror bituminous mastics,cut-backs).
---Cut-backs ---Other Electrical energy (optional heading) bitumen,on onmineraltarpitch(forexample, DUTY RATE 5% UNIT(S) FOR DUTY kg/m3 SITC REV4 335.129 5% 5% 20% 20% 20% 20% 10% 20% kg kg kg kg kg kg kg kg 335.421 335.422 335.411 335.419 278.96 278.971 278.972 278.973 10% 20% Free kg kg 1000 kwh 335.431 335.439 351.0 117 SECTION VI PRODUCTS OFTHECHEMICAL OR ALLIEDINDUSTRIES Notes.

1.
1.

(A) Goods(other than radioactive ores) answering to a description inheading28.44or 28.45 areto beclassifiedinthoseheadingsandinnoother heading of theNomenclature.

(B) Subject to paragraph (A) above, goods answering to a description in heading 28.43, 28.46 or28.52aretobeclassifiedinthoseheadings and inno other heading of thisSection.

2.

3.
2.

3.

SubjectNote1above,goodsclassifiableinheading30.04,30.05,30.06,32.12,33.03,33.04,33.05, 33.06,33.07,35.06,37.07or38.08byreasonofbeingput upinmeasureddosesorforretailsalearetobeclassifiedinthoseheadingsand in no other headingof theNomenclature.
Goodsputupinsetsconsistingoftwoormoreseparateconstituents,someorall ofwhichfallinthisSectionand togethertoobtaina productofSectionVIorVII,aretobeclassifiedintheheadingappropriateto thatproduct, provided that the constituents are: areintended tobemixed (a) havingregardtothemannerinwhichtheyareputup,clearlyidentifiable asbeingintendedto be usedtogether withoutfirst being repacked; (b) presented together; and (c) identifiable, whether by their nature or by the relative proportions in whichthey arepresent, asbeing complementaryone to another.
118 CHAPTER 28 INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OFPRECIOUS METALS, OFRARE-EARTH METALS, OFRADIOACTIVEELEMENTS OR OFISOTOPES Notes.

1.
Exceptwherethecontextotherwiserequires,theheadingsofthisChapterapply onlyto: (a) Separatechemicalelementsandseparatechemicallydefinedcompounds, whether or notcontaining impurities; (b) Theproductsmentionedin (a)abovedissolved in water; (c) Theproductsmentioned in(a)abovedissolvedinothersolventsprovided necessarymethod solutionconstitutes theseproductsadoptedsolelyforreasonsofsafetyorfortransportand solventdoesnotrender general use; theproductparticularlysuitable normaland for ofputting specificuseratherthan thatthe up thatthe for a (d) Theproductsmentionedin(a),(b) or (c)abovewithanadded stabiliser (including ananti-caking agent)necessary for their preservation or transport; (e) dustingagentoracolouringsubstance added identificationorforsafetyreasons,providedthattheadditions theproductparticularlysuitablefor specific useratherthanfor general use.
Theproductsmentionedin(a),(b),(c)or(d)abovewithanaddedanti- tofacilitatetheir render donot 2. sulphoxylates, to dithionites and In addition (heading28.31),carbonatesandperoxocarbonatesofinorganic (heading28.36),cyanides,cyanideoxides (heading28.37),fulminates,cyanatesandthiocyanates,of (heading28.42),organicproductsincluded to28.46and28.52andcarbides(heading28.49),onlythe classified in thisChapter: complexcyanides stabilised with organic substances bases inorganicbases inorganicbases inheadings28.43 following compoundsofcarbonareto be and of 1.
Oxidesofcarbon,hydrogencyanideandfulminic,isocyanic,thiocyanic andother simple or complex cyanogenacids (heading 28.11); (b) Halideoxidesofcarbon (heading28.12); (c) Carbon disulphide(heading 28.13); (d) Thiocarbonates,selenocarbonates, tellurocarbonates, selenocyanates,tellurocyanates, tetrathiocyanato-diamminochromates(reineckates) and other complexcyanates,ofinorganicbases(heading28.42); (e) Hydrogen peroxide, solidified with urea (heading 28.47), carbon oxysulphide, cyanamideandits thiocarbonylhalides,cyanogen,cyanogen halides and 119 metalderivatives(heading28.53)other ornotpure(Chapter31).
than calcium cyanamide,whether 3.
Subject to theprovisionsofNote1 to Section VI, thisChapter doesnotcover: (a) Sodium chloride or magnesium oxide, whether or not pure, or other productsofSection V; (b) Organo-inorganic compounds other than those mentioned in Note 2 above; (c) ProductsmentionedinNote2, 3, 4or 5 to Chapter31; (d) Inorganicproductsofakindused asluminophores,ofheading 32.06; glassfritandother glass in theform ofpowder,granulesor flakes, of heading 32.07; (e) Artificial graphite (heading 38.01); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading38.13;inkremovers putupinpackings forretailsale,ofheading38.24; cultured crystals (other thanopticalelements)weighingnotless than2.5g each,of thehalidesof the alkalior alkaline- earthmetals,ofheading38.24; (f) Preciousorsemi-preciousstones(natural,syntheticorreconstructed)or dust or powder of such stones (headings 71.02 to 71.05), or precious metalsor preciousmetal alloysofChapter71; (g) The metals, whether or not pure, metal alloys or cermets, including sinteredmetalcarbides (metalcarbides sintered witha metal),ofSection XV;or (h) Opticalelements, forexample,ofthe halidesofthe alkali oralkaline-earth metals(heading 90.01).
4.

Chemicallydefinedcomplexacidsconsistingofanon-metalacidofsub-ChapterII andametal acidof sub- ChapterIVareto be classified in heading28.11.

5.

Headings28.26 to 28.42 apply only to metalorammonium saltsorperoxysalts.1.1.2 Exceptwherethecontextotherwiserequires,doubleorcomplexsaltsare to be classified inheading 28.42.

6.

Heading 28.44 appliesonlyto: (a) Technetium (atomic No.

43), promethium (atomic No.

61), polonium(atomicNo.
84)and allelementswith anatomicnumber greaterthan 84; 120 (b) Naturalor artificialradioactiveisotopes(including thoseof theprecious metalsor of thebasemetals ofSectionsXIV andXV), whether or not mixedtogether; (c) Compounds,inorganicororganic,oftheseelementsorisotopes,whether or notchemically defined, whether or notmixedtogether; (d) Alloys, dispersions(including cermets), ceramicproductsandmixtures containing theseelementsor isotopesor inorganicor organiccompounds thereofandhaving aspecificradioactivityexceeding 74 Bq/g (0.002 µ Ci/g).
(e) Spent (irradiated) fuel elements(cartridges) ofnuclear reactors; (f) Radioactive residueswhether or not usable.

Theterm"isotopes",for thepurposesof thisNote andof thewording ofheadings28.44 and28.45, refersto: - - individualnuclides,excluding,however,thoseexistinginnatureinthe monoisotopicstate; mixturesofisotopesofoneandthesameelement,enrichedinoneor severalofthesaidisotopes,thatis,elementsofwhich thenatural hasbeenartificiallymodified.
isotopic composition Heading28.53includescopperphosphide(phosphorcopper)containingmore weightofphosphorus.

than 15% by elements Chemical silicon (for electronicsaretobeclassifiedinthisChapter,provided asdrawn,orinthe formofcylindersorrods.Whencut theyfallin heading 38.18. example, and selenium) doped in unworked inthe formof discs,wafersor similarforms, thattheyarein forms use for 7.

8.

Subheading Note.

1.


Forthepurposesofsubheading2852.10,theexpression"chemicallydefined" inorganiccompounds ofmercury meetingtherequirements ofparagraphs(a)to toChapter28orparagraphs (a)to (h)ofNote 1 to Chapter29.
meansallorganicor (e)ofNote 1 121 HS CET DESCRIPTIONOFGOODS I -CHEMICAL ELEMENTS Fluorine, chlorine, bromineandiodine.
-Chlorine -Iodine - Flourine; bromine Sulphur, sublimedorprecipitated;colloidal sulphur.

Carbon(carbon blacks andotherforms ofcarbon not elsewherespecified or included).

Hydrogen, raregases andothernon-metals.

-Hydrogen -Rare gases: --Argon --Other -Nitrogen -Oxygen -Boron; tellurium -Silicon: --Containingbyweightnot less than 99.99%of silicon --Other -Phosphorus -Arsenic -Selenium Alkalioralkaline-earthmetals; rare-earth metals, scandiumandyttrium, whetherornotintermixed orinter- alloyed;mercury.
-Alkalior alkaline-earthmetals: --Sodium --Calcium --Other -Rare-earth metals, scandiumandyttrium, whether ornot intermixed or inter-alloyed -Mercury II -INORGANICACIDS ANDINORGANIC OXYGEN COMPOUNDS OFNON-METALS Hydrogenchloride (hydrochloricacid); chlorosulphuric acid.

-Hydrogenchloride (hydrochloricacid) -Chlorosulphuric acid Sulphuric acid; oleum.
---Sulphuricacid, forchemicalanalysis ---Other sulphuric acid 122 DUTY RATE UNIT(S) FOR DUTY SITC REV4 0% 0% 0% 0% 0% kg kg kg kg kg 522.24 522.251 522.252 522.26 522.1 10% Kg/m3 522.211 0% 0% 10% 10% 0% Kg/m3 Kg/m3 Kg/m3 Kg/m3 kg 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 15% kg kg kg kg kg kg kg kg kg kg kg kg kg kg 522.212 522.213 522.214 522.215 522.221 522.231 522.239 522.222 522.223 522.224 522.28 522.291 522.299 522.293 522.27 522.311 522.312 522.321 522.322 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT(S FOR DUTY) SITC REV4 ---Oleum Nitric acid; sulphonitricacids.
Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whetherornot chemically defined.

-Diphosphorus pentaoxide -Phosphoric acid and polyphosphoricacid Oxides ofboron; boric acids.

Otherinorganic acids andotherinorganic oxygen compounds of non-metals.
-Other inorganic acids: --Hydrogen fluoride (hydrofluoricacid) --Hydrogen cyanide (hydrocyanicacid) --Other -Other inorganic oxygencompounds of non-metals: --Carbondioxide --Silicon dioxide --Other: ---Nitrous oxide ---Other III -HALOGEN OR SULPHURCOMPOUNDS OFNON- METALS Halides andhalideoxides ofnon-metals.
-Chlorides and chlorideoxides: --Carbonyl dichloride (phosgene) --Phosphorusoxychloride --Phosphorus trichloride --Phosphorus pentachloride --Sulphur monochloride --Sulphur dichloride --Thionylchloride --Other -Other Sulphides of non-metals; commercial phosphorus trisulphide.

-Carbondisulphide -Other IV -INORGANIC BASESANDOXIDES, HYDROXIDESANDPEROXIDESOFMETALS Ammonia, anhydrous orinaqueous solution.
-Anhydrous ammonia -Ammoniain aqueous solution 123 0% 0% 0% 0% 0% 0% 0% 0% 15% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg 522.323 522.33 kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 522.341 522.342 522.35 522.361 522.361 522.369 522.391 522.37 522.392 522.399 522.411 522.412 522.413 522.414 522.415 522.416 522.417 522.418 522.419 522.421 522.429 15% 0% kg kg 522.611 522.612 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT(S) FOR DUTY SITC REV4 28.15 Sodiumhydroxide (causticsoda); potassium hydroxide (causticpotash);peroxides ofsodium orpotassium.
-Sodiumhydroxide (causticsoda): --Solid --In aqueous solution (sodalyeor liquid soda) -Potassiumhydroxide (causticpotash) -Peroxides ofsodium or potassium Hydroxideandperoxideofmagnesium; oxides, hydroxides andperoxides, ofstrontiumor barium.
-Hydroxide and peroxide ofmagnesium -Oxides, hydroxides and peroxides, ofstrontiumor barium Zincoxide; zincperoxide.

Artificial corundum, whetherornot chemically defined; aluminiumoxide; aluminiumhydroxide.

-Artificial corundum, whetheror not chemically defined -Aluminiumoxide (alumina), otherthan artificial corundum -Aluminiumhydroxide Chromiumoxides and hydroxides.

-Chromium trioxide -Other Manganeseoxides.


-Manganesedioxide -Other Ironoxides and hydroxides; earth colours containing 70%ormoreby weight ofcombined iron evaluatedas Fe2O3.

-Iron oxides and hydroxides -Earth colours Cobalt oxides andhydroxides; commercialcobalt oxides.

Titaniumoxides.

Leadoxides; redlead andorangelead.

-Lead monoxide (litharge, massicot) -Other Hydrazineand hydroxylamineandtheir inorganic salts; otherinorganic bases; othermetal oxides, hydroxides andperoxides.
-Hydrazine and hydroxylamine and theirinorganic salts 124 0% 0% 0% 0% 0% 0% 0% 0% 15% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 522.62 522.63 522.641 522.642 522.651 522.658 522.51 522.67 285.2 522.66 522.521 522.529 522.531 522.539 522.541 522.542 522.55 522.56 522.571 522.579 0% kg 522.68 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT(S) FOR DUTY SITC REV4 -Lithiumoxide and hydroxide -Vanadiumoxides and hydroxides -Nickel oxides and hydroxides -Copper oxides and hydroxides -Germaniumoxides and zirconiumdioxide -Molybdenum oxides and hydroxides -Antimonyoxides -Other V -SALTSAND PEROXYSALTS, OFINORGANIC ACIDSAND METALS Fluorides; fluorosilicates,fluoroaluminates and other complex fluorinesalts.
- Fluorides: --Ofaluminium --Other -Sodiumhexafluoroaluminate (synthetic cryolite) -Other Chlorides, chlorideoxides andchloridehydroxides; bromides and bromideoxides; iodides andiodideoxides.
-Ammonium chloride -Calcium chloride -Other chlorides: --Ofmagnesium --Ofaluminium --Ofnickel --Other -Chlorideoxides and chloridehydroxides: --Ofcopper --Other -Bromidesand bromideoxides: --Bromides of sodium or ofpotassium --Other -Iodides and iodideoxides Hypochlorites; commercialcalciumhypochlorite; chlorites; hypobromites.

-Commercial calciumhypochlorite and other calcium hypochlorites -Other Chlorates and perchlorates; bromates and perbromates; iodates and periodates.
-Chlorates: --Ofsodium 125 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 522.691 522.692 522.693 522.694 522.695 522.696 522.697 522.699 523.12 523.13 523.15 523.19 523.21 523.22 523.291 523.292 523.295 523.298 523.2991 523.2992 523.2993 523.2994 523.2995 523.311 523.319 0% kg 523.32 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT(S) FOR DUTY --Other -Other Sulphides; polysulphides, whetherornot chemically defined.
-Sodiumsulphides -Other Dithionites andsulphoxylates.

-Ofsodium -Other Sulphites; thiosulphates.

-Sodiumsulphites -Other sulphites -Thiosulphates Sulphates; alums; peroxosulphates (persul-phates).

-Sodiumsulphates: --Disodium sulphate --Other -Other sulphates: --Ofmagnesium --Ofaluminium --Ofnickel --Ofcopper --Ofbarium --Other -Alums -Peroxosulphates (persulphates) Nitrites; nitrates.
-Nitrites -Nitrates: --Ofpotassium --Other Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whetherornot chemically defined.
-Phosphinates (hypophosphites)and phosphonates (phosphites) -Phosphates: --Ofmono-or disodium --Ofpotassium --Calcium hydrogenorthophosphate (“dicalcium phosphate”) 126 SITC REV4 523.391 523.399 523.41 523.42 523.431 523.439 523.441 523.442 523.443 523.451 523.459 523.491 523.492 523.494 523.495 523.497 523.498 523.4991 523.4999 kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 15% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg 523.51 kg kg 523.52 523.599 0% kg 523.61 0% 0% 0% kg kg kg 523.631 523.633 523.634 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT(S) FOR DUTY [2838] 28.39 2839.11 00 2839.19 00 2839.90 00 28.40 2840.11 00 2840.19 00 2840.20 00 2840.30 00 28.41 2841.30 00 2841.50 00 2841.61 00 2841.69 00 2841.70 00 2841.80 00 --Other phosphates ofcalcium --Other -Polyphosphates: --Sodiumtriphosphate (sodium tripolyphosphate) --Other Carbonates; peroxocarbonates (percarbonates); commercialammonium carbonate containing ammoniumcarbamate.
-Disodium carbonate -Sodiumhydrogencarbonate (sodium bicarbonate) -Potassiumcarbonates -Calcium carbonate -Barium carbonate -Other: --Lithium carbonates --Strontium carbonate --Other Cyanides, cyanideoxides andcomplex cyanides.

-Cyanides andcyanide oxides: --Ofsodium --Other -Complexcyanides Deleted Silicates; commercialalkalimetal silicates.

-Ofsodium: --Sodiummetasilicates --Other -Other Borates; peroxoborates(perborates).
-Disodium tetraborate(refined borax): --Anhydrous --Other -Other borates -Peroxoborates (perborates) Salts ofoxometallic orperoxometallic acids.
-Sodiumdichromate -Other chromates and dichromates; peroxochromates -Manganites, manganates andpermanganates: --Potassiumpermanganate --Other -Molybdates -Tungstates (wolframates) 127 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg SITC REV4 523.635 523.639 523.64 523.65 523.72 523.73 523.74 523.791 523.792 523.793 523.794 523.799 523.811 523.819 523.812 523.831 523.832 523.839 523.841 523.842 523.843 523.844 524.313 524.315 524.3161 524.3169 524.317 524.318 HS CET DESCRIPTIONOFGOODS 2841.90 00 28.42 2842.10 00 2842.90 00 28.43 2843.10 00 2843.21 00 2843.29 00 2843.30 00 2843.90 00 28.44 2844.10 00 2844.20 00 2844.30 00 2844.40 00 -Other Othersalts ofinorganicacids or peroxoacids (including aluminosilicates whetherornot chemically defined), other thanazides.
-Doubleor complexsilicates, including aluminosilicates whetherornot chemicallydefined.

-Other VI – MISCELLANEOUS Colloidal precious metals; inorganic ororganic compounds of precious metals, whetherornot chemically defined; amalgams ofpreciousmetals.
-Colloidal precious metals -Silver compounds: --Silver nitrate --Other -Gold compounds -Other compounds; amalgams Radioactive chemicalelements andradioactive isotopes (including the fissileorfertile chemical elements andisotopes)andtheir compounds; mixtures andresidues containing theseproducts.
-Natural uraniumand its compounds; alloys, dispersions(includingcermets), ceramicproducts and mixtures containingnatural uraniumor natural uraniumcompounds -Uraniumenriched in U235 and its compounds; plutoniumand its compounds; alloys, dispersions (includingcermets),ceramicproducts and mixtures containinguraniumenriched in U 235, plutonium or compounds of theseproducts -Uraniumdepleted in U235 and its compounds; thorium and its compounds; alloys, dispersions (includingcermets),ceramicproducts and mixtures containinguraniumdepleted in U 235, thorium or compounds of theseproducts -Radioactive elements and isotopes and compounds otherthan thoseof sub heading2844.10, 2844.20or 2844.30; alloys,dispersions (includingcermets), ceramicproducts and mixtures containingthese elements, isotopes or compounds; radioactive residues DUTY RATE UNIT(S) FOR DUTY SITC REV4 0% kg 524.319 0% 0% 0% 0% 0% 0% 0% kg kg 523.891 523.899 kg 524.321 kg kg kg kg 524.322 524.323 524.324 524.329 0% kg 525.11 0% kg 525.13 0% kg 525.15 0% kg 525.19 128 HS CET DESCRIPTIONOFGOODS 2844.50 00 28.45 2845.10 00 2845.90 00 28.46 2846.10 00 2846.90 00 00 2847.00 [28.48] 28.49 2849.10 00 2849.20 00 2849.90 00 00 2850.00 [2851] 28.52 2852.10 00 2852.90 00 28.53 2853.10 00 2853.90 00 -Spent (irradiated) fuel elements (cartridges) of nuclearreactors Isotopes other thanthose of heading 28.44; compounds, inorganic ororganic, ofsuchisotopes, whetherornot chemically defined.
-Heavywater(deuterium oxide) -Other Compounds,inorganic ororganic, ofrare-earth metals, ofyttriumorofscandiumorofmixtures ofthesemetals.

-Cerium compounds -Other Hydrogen peroxide, whetherornotsolidified with urea.

Deleted Carbides, whetherornot chemically defined.

-Ofcalcium -Ofsilicon -Other Hydrides, nitrides, azides,silicides and borides, whetherornot chemically defined, other than compoundswhich arealso carbides ofheading 28.49.
Deleted Inorganic ororganic compounds ofmercury,whetherornot chemically defined, excluding amalgams.

-Chemicallydefined -Other Phosphides, whetheror not chemically defined, excluding ferrophosphorus; otherinorganic compounds (includingdistilled or conductivity waterandwaterofsimilarpurity); liquidair (whetherornot raregases havebeenremoved); compressed air; amalgams, otherthanamalgamsof precious metals.
-Cyanogen Chloride (chlorcyan) -Other DUTY RATE UNIT(S) FOR DUTY SITC REV4 0% kg 525.17 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg 525.911 525.919 kg kg kg kg kg kg kg 525.951 525.959 524.91 524.93 524.941 524.949 524.95 0% 0% kg kg 524.961 524.962 0% 0% kg kg 524.99 524.999 129 CHAPTER 29 ORGANIC CHEMICALS Notes.

1.
Exceptwherethecontextotherwiserequires,theheadingsofthisChapterapply onlyto - (a) Separate chemically defined organic compounds, whether or not containing impurities; (b) Mixturesoftwoormoreisomersofthesameorganiccompound(whether ornotcontainingimpurities),exceptmixturesofacyclic isomers(otherthanstereoisomers),whetherornotsaturated(Chapter27); hydrocarbon (c) Theproductsofheadings29.36 and sugaresters,andtheirsalts, ofheading29.40,or the products of heading 29.41, whether or notchemically defined; thesugarethers,sugaracetals to29.39or (d) Theproductsmentionedin (a), (b)or (c)above dissolvedin water; (e) Theproductsmentioned provided thatthesolutionconstitutesanormalandnecessarymethodof puttingup theseproductsadoptedsolelyforreasonsofsafetyorfor transportand thatthesolventdoesnot render the productparticularly suitable for specific useratherthanforgeneraluse; (c)abovedissolvedinother in(a),(b)or solvents (f) (g) Theproductsmentionedin(a),(b),(c),(d)or(e)abovewithanadded stabiliser (including an anti- caking agent)necessary for theirpreservation or transport; Theproducts mentioned dustingagentoracolouringor facilitatetheiridentificationorforsafety additionsdonotrendertheproductparticularlysuitable generaluse; odoriferoussubstanceadded in(a),(b),(c),(d),(e)or(f)abovewithanadded anti- to thatthe for reasons,provided forspecificuse rather than (h) Thefollowingproducts,dilutedtostandardstrengths,fortheproduction ofazodyes: diazoniumsalts,couplers used for these saltsand diazotisable aminesand their salts.
2.
ThisChapter doesnotcover: (i) Goodsofheading 15.04or crudeglycerolofheading 15.20; (b) Ethyl alcohol (heading22.07or 22.08); (c) Methaneor propane(heading 27.11); (d) The compoundsof carbon mentionedin Note2 to Chapter28; (e) Immunologicalproductsofheading 30.02; (f) Urea(heading 31.02 or31.05); 130 (g) Colouringmatterofvegetableoranimalorigin(heading32.03),synthetic organiccolouringmatter,syntheticorganicproductsofakindusedasfluorescentbrightening agents orasluminophores(heading32.04)or dyes or other colouring matter put up in forms or packings for retail sale(heading 32.12); (h) Enzymes(heading 35.07); (ij) Metaldehyde,hexamethylenetetramineorsimilarsubstances,putupin forms (forexample,tablets,sticksorsimilarforms)for useas fuels,or liquid or liquefied-gas fuels in containersof a filling or refillingcigaretteorsimilarlightersandofa kind used capacitynotexceeding300 cm3(heading 36.06); for (k) Products put up as charges for fire-extinguishers or put up in fire- retail inkremovers packingsfor putupin extinguishinggrenades,ofheading38.13; sale,ofheading38.24;or 3.
4.

(l) Opticalelements,forexample,of ethylenediamine tartrate(heading90.01).

Goodswhichcouldbe included intwoormoreoftheheadingsofthisChapterare to be classified in thatoneof thoseheadingswhichoccurslast innumericalorder.

Inheadings29.04to29.06,29.08to29.11and29.13to29.20,anyreferenceto halogenated,sulphonated,nitratedor nitrosated derivativesincludesareference derivatives,such nitrosulphohalogenatedderivatives.
assulphohalogenated,nitrohalogenated, tocompound nitrosulphonatedor Nitro or nitroso groups are not to be taken as "nitrogen-functions" for the purposesofheading 29.29.

For the purposes of headings 29.11, 29.12, 29.14, 29.18 and 29.22, "oxygen- function"istoberestricted oxygen- containinggroups)referredto in headings29.05 to 29.20. functions(thecharacteristicorganic tothe 5.
(A) The estersof acid-functionorganic compoundsof sub-Chapters1to VIIwithorganiccompoundsofthesesub-Chaptersaretobeclassifiedwith thatcompoundwhich isclassifiedintheheadingwhichoccurslastin numericalorder in thesesub-Chapters.

(B) Estersofethylalcoholorglycerolwithacid-functionorganiccompounds ofsub-Chapters I toVIIare tobe classified in thesameheadingas the corresponding acid-function compounds.
(C) Subject to Note1 to Section VI andNote2 to Chapter28: (1) Inorganic salts of organic compounds such as acid-, phenol- or enol- functionompoundsororganicbases,ofsub-ChaptersItoX orheading29.42.,are tobeclassified in the headingappropriate to theorganiccompound; (2) (3) Saltsformedbetween organiccompoundsofsub-ChaptersItoX or heading29.42.are tobeclassifiedinthe headingappropriate tothe base or to the acid (includingphenol- orenol-functioncompounds) fromwhich they are formed,whicheveroccurs lastin numerical order in theChapter; and Co-ordinationcompounds,otherthanproductsclassifiableinsub- Chapter 131 XIorheading29.41,are tobe classifiedin theheading which occurs last in thenumerical order 29, among those appropriate to the fragments formed by“cleaving”ofallmetal bonds,other than metal-carbon bonds.
Chapter in (D) Metalalcoholates are tobe classified inthe sameheadingas the corresponding alcoholsexceptin thecaseofethanol (heading29.05).

(E) Halides ofcarboxylic acidsare tobeclassifiedinthe sameheadingas the corresponding acids.

6.

The compounds of headings 29.30 and 29.31 are organic compounds the molecules of which addition to atoms of hydrogen, oxygen or nitrogen,atomsofothernon- contain, metalsorofmetals(suchassulphur,arsenicor lead)directlylinkedto carbon atoms.
in Heading 29.30 (organo-sulphur compounds) and heading 29.31 (other organo- inorganiccompounds)donotinclude sulphonatedorhalogenated derivatives (including compound derivatives) hydrogen, oxygenandnitrogen,onlyhavedirectlylinkedtocarbontheatomsofsulphuror ofahalogenwhichgive themtheirnatureofsulphonated orhalogenated derivatives(or compound derivatives).

which, apart from 7.


Headings29.32,29.33and29.34 peroxides, anhydridesofpolybasiccarboxylicacids,cyclicestersofpolyhydricalcoholsor phenolswithpolybasicacids,or imidesofpolybasic acids.

donotincludeepoxideswitha ofaldehydes polymers cyclic three-membered of or ring,ketone thioaldehydes, These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functionsherelisted.

8.
8.

For thepurposesofheading 29.37: (a) the term“hormones”includes hormone-releasingorhormone-stimulating factors, hormone inhibitors and hormone antagonists(anti-hormones); (b) the expression“used primarily ashormones”applies notonly tohormone derivatives and structuralanalogues used primarily fortheirhormonal effect, but also to those derivatives and structural analogues used primarilyas intermediates in thesynthesisofproductsof thisheading.

Subheading Notes.

1.


WithinanyoneheadingofthisChapter,derivativesofachemicalcompound(or groupofchemicalcompounds)are tobeclassified inthesamesubheadingas that compound(orgroup covered ofcompounds)provided byanyothersubheadingandthatthereisnoresidualsubheadingnamed in theseriesofsubheadings concerned.

thattheyarenotmorespecifically "Other" 2.

Note3 to Chapter29doesnotapply to thesubheadingsof thisChapter.
132 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT(S) FOR DUTY SITC REV4 I -HYDROCARBONSAND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES Acyclichydrocarbons.
-Saturated -Unsaturated: --Ethylene --Propene(propylene) --Butene (butylenes) and isomers thereof --Buta-1, 3-diene and isoprene --Other: ---Nonylene (nonene) ---Acetylene ---Other Cyclichydrocarbons.

-Cyclanes, cyclenesandcycloterpenes: --Cyclohexane --Other -Benzene -Toluene -Xylenes: --o-Xylene --m-Xylene --p-Xylene --Mixed xyleneisomers -Styrene -Ethylbenzene -Cumene -Other Halogenated derivatives ofhydrocarbons.
-Saturated chlorinated derivatives of acyclic hydrocarbons: --Chloromethane (methylchloride) and chloroethane(ethyl chloride) --Dichloromethane (methylene chloride) --Chloroform (trichloromethane) --Carbon tetrachloride --Ethylenedichloride(ISO) (1,2 dichloroethane) --Other: ---1,1,1-Trichloroethane (methylchloroform) ---Other 133 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg 511.14 kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 511.11 511.12 511.131 511.132 511.191 511.192 511.199 511.21 511.291 511.22 511.23 511.241 511.242 511.243 511.244 511.25 511.26 511.27 511.299 511.361 511.362 511.363 511.364 511.35 511.366 511.369 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT(S) FOR DUTY SITC REV4 .
2903.77 91 2903.77 92 2903.77 99 2903.78 00 2903.79 00 2903.79 10 2903.79 20 2903.79 90 -Unsaturatedchlorinatedderivatives of acyclic hydrocarbons: --Vinylchloride(chloroethylene) --Trichloroethylene --Tetrachloroethylene(perchloroethylene) --Other - Fluorinated, brominated or iodinated derivatives of acyclichydrocarbons: --Ethylenedibromide(ISO) (1,2 dibromoethane) --Other -Halogenated derivatives ofacyclichydrocarbons containingtwo ormoredifferent halogens: --Chlorodifluoromethane --Dichlorotrifluoroethanes --Dichlorofluoroethanes --Chlorodifluoroethanes --Dichloropentafluoropropanes --Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes --Other, perhalogenatedonlywith fluorineand chlorine: ---Chlorotrifluoromethane ---Pentachlorofluoroethane ---Tetrachlorodifluoroethanes ---Heptachlorofluoropropanes ---Hexachlorodifluoropropanes ---Pentachlorotrifluoropropanes ---Tetrachlorotetrafluoropropanes ---Trichloropentafluoropropanes ---Other: ----Dichlorohexafluoropropanes ----Chloroheptafluoropropanes ----Other, perhalogenated onlywith fluorineand chlorine --Other perhalogenatedderivatives --Other: ----Derivatives of methane, ethaneor propane, halogenated onlywith fluorine and chlorine ----Derivatives ofmethane, ethaneor propane, halogenated onlywith fluorine and bromine ----Other 134 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg Kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 511.31 511.32 511.33 511.34 511.371 511.379 511.3893 511.3894 511.3895 511.3896 511.3897 511.387 511.3851 511.3852 511.3853 511.3854 511.3855 511.3856 511.3857 511.3858 511.3861 511.3862 511.3869 511.388 511.3891 511.3892 511.3899 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT(S) FOR DUTY SITC REV4 -Halogenated derivatives of cyclanic,cyclenicor cycloterpenichydrocarbons: --1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), indlucinglindane (ISO,INN) --Aldrin (ISO),chlordane(ISO)and heptachlor(ISO) --Mirex(ISO) --Other -Halogenated derivatives of aromatichydrocarbons: --Chlorobenzene, o-dichlorobenzene and p- dichlorobenzene --Hexachlorobenzene(ISO) and DDT (ISO) (clofenotane(INN),1,1,1,-trichloro-2,2-bis(p- chlorophenyl)ethane) --Pentachlorobenzene(ISO) --Hexabromobiphenyls --Other Sulphonated, nitratedornitrosatedderivatives of hydrocarbons,whetherornothalogenated.
-Derivativescontaining onlysulphogroups, their salts and ethylesters: ---Sulphonic acid (tridecylbenzene[TDBSA]and Linear Alkylbenzene[LABSA]) ---Sulphonic acid (Dodecylbenzene[DDBSA]) ---Other -Derivativescontaining onlynitro oronlynitroso groups -Perfluorooctanesulphonic acid, its salts and Perfluorooctanesulphonylfluoride: --Perfluorooctanesulphonic acid --Ammonium perfluorooctanesulphonate --Lithiumperfluorooctanesulphonate --Potassiumperfluorooctanesulphonate --Other salts of Perfluorooctanesulphonic acid --Perfluorooctanesulphonyl fluoride -Other: --Trichloronitromethane(chloropicrin) --Other II -ALCOHOLSAND THEIR HALOGE- NATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES Acyclicalcohols andtheir halogenated, sulphonated, nitratedornitrosated derivatives.
135 0% 0% 0% 0% 0% 0% 0% 0% 0% 15% 15% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 511.391 511.395 511.396 511.392 511.393 511.394 511.395 511.396 511.399 511.41 511.42 511.43 511.44 511.451 511.452 511.453 511.454 511.455 511.456 511.49 511.49 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT(S) FOR DUTY SITC REV4 -Saturated monohydricalcohols: --Methanol (methyl alcohol) --Propan-1-ol (propyl alcohol) and propan-2-ol (isopropylalcohol) --Butan-1-ol (n-butyl alcohol) --Other butanols --Octanol (octylalcohol) and isomers thereof --Dodecan-l-ol (lauryl alcohol), hexadecane-l-ol (cetyl alcohol)and octadecan-l-ol (stearylalcohol) --Other -Unsaturated monohydric alcohols: --Acyclicterpene alcohols --Other -Diols: --Ethylenegycol(ethanediol) --Propyleneglycol (propane-1,2-diol) --Other -Other polyhydricalcohols: --2-Ethyl-2-(hydroxymethyl) propane-1, 3-diol (trimethylolpropane) --Pentaerythritol --Mannitol --D-glucitol(sorbitol) --Glycerol --Other -Halogenated, sulphonated, nitrated ornitrosated derivatives of acyclicalcohols: --Ethchlorvynol (INN) --Other Cyclicalcohols andtheirhalogenated, sulphonated, nitratedornitrosated derivatives.
-Cyclanic, cyclenic orcycloterpenic: --Menthol --Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols --Sterols and inositols --Other -Aromatic: --Benzyl alcohol --Other III -PHENOLS, PHENOL-ALCOHOLS,AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED 136 10% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 512.11 512.12 512.131 512.132 512.14 512.192 512.193 512.194 512.199 512.21 512.291 512.292 512.293 512.23 512.24 512.25 512.221 512.299 512.295 512.296 512.311 512.312 512.313 512.319 512.351 512.359 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT(S) FOR DUTY SITC REV4 DERIVATIVES Phenols; phenol-alcohols.
-Monophenols: --Phenol (hydroxybenzene) and its salts --Cresolsand theirsalts --Octylphenol, nonylphenol and their isomers; salts thereof --Naphthols andtheirsalts --Other -Polyphenols;phenol-alcohols: --Resorcinoland its salts --Hydroquinone(quinol) and its salts --4,4’-Isopropylidenediphenol (bisphenol A, --diphenylolpropane) and its salts --Other Halogenated, sulphonated, nitratedornitrosated derivatives of phenols or phenol- alcohols.
-Derivativescontaining onlyhalogen substituents and theirsalts: --Pentachlorophenol (ISO) --Other -Other: --Dinoseb (ISO) and itssalts --4,6-dinitro-o-cresol (DNOC (ISO))and its salts --Other IV -ETHERS, ALCOHOLPEROXIDES,ETHER PEROXIDES, KETONE PEROXIDES, EPOXIDESWITH A THREE- MEMBERED RING, ACETALSAND HEMIACETALS,AND THEIRHALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES Ethers, ether-alcohols, ether-phenols, ether- alcohol-phenols, alcoholperoxides, ether peroxides, ketoneperoxides (whetherornot chemically defined), andtheir halogenated, sulphonated, nitratedornitrosated derivatives.
-Acyclicethers andtheirhalogenated, sulphonated, nitrated ornitrosated derivatives: --Diethyl ether 2909.19 00 --Other 2909.20 00 -Cyclanic, cyclenic or cycloterpenicethers and theirhalogenated, sulphonated, nitrated or nitrosated derivatives 137 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg 512.41 512.42 512.431 512.433 512.434 512.435 512.436 512.437 kg 512.439 kg kg kg kg kg 512.441 512.442 512.443 512.444 512.449 0% 0% 0% kg kg kg 516.161 516.162 516.163 HS CET DESCRIPTIONOFGOODS -Aromatic ethers and their halogenated, sulphonated, nitrated ornitrosated derivatives -Ether-alcoholsand theirhalogenated, sulphonated, nitrated ornitrosated derivatives: --2.2’-Oxydiethanol (diethyleneglycol, digol) --Monobutylethers ofethyleneglycol or of diethyleneglycol --Other monoalkylethers of ethyleneglycol or of diethyleneglycol --Other -Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated ornitrosated derivatives -Alcohol peroxides, ether peroxides, ketone peroxides and theirhalogenated, sulphonated, nitrated ornitrosated derivatives Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-memberedring, and theirhalogenated, sulphonated, nitratedor nitrosated derivatives.
-Oxirane (ethyleneoxide) -Methyloxirane (propyleneoxide) -1-Chloro-2,3-epoxypropane (epichlorohydrin) -Dieldrin (ISO,INN) -Endrin (ISO) -Other Acetals and hemiacetals, whetherornotwith otheroxygen function,andtheir halogenated, sulphonated,nitratedornitrosated derivatives.

V -ALDEHYDE-FUNCTION COMPOUNDS Aldehydes, whetheror notwith otheroxygen function; cyclicpolymers ofaldehydes; paraformaldehyde.
-Acyclicaldehydes without other oxygen function: --Methanal(formaldehyde) --Ethanal (acetaldehyde) --Other -Cyclicaldehydes without other oxygen function: --Benzaldehyde --Other -Aldehyde-alcohols, aldehyde-ethers, aldehyde- phenols and aldehydes with otheroxygenfunction: 138 DUTY RATE UNIT(S FOR DUTY) SITC REV4 0% kg 516.164 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg 516.171 516.173 516.174 516.175 516.176 kg 516.177 kg kg kg kg kg kg kg kg kg kg kg kg 516.13 516.14 516.151 516.152 516.153 516.159 516.12 516.211` 516.212 516.219 516.221 516.222 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT(S) FOR DUTY SITC REV4 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg --Vanillin (4-hydroxy-3-methoxy-benzaldehyde) --Ethylvanillin(3-ethoxy-4-hydroxy-benzaldehyde) --Other -Cyclicpolymers of aldehydes -Paraformaldehyde Halogenated, sulphonated, nitratedornitrosated derivatives of products of heading29.12.
VI -KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION COMPOUNDS Ketones and quinones,whetherornotwith otheroxygen function,andtheir halogenated, sulphonated, nitratedor nitrosated derivatives.
-Acyclicketones without other oxygen function: --Acetone --Butanone (methyl ethylketone) --4-Methylpentan-2-one(methyl isobutyl ketone) --Other -Cyclanic, cyclenic or cycloterpenic ketones withoutotheroxygenfunction: --Cyclohexanone and methylcyclohexanones --Iononesand methylionones --Other -Aromatic ketones without other oxygen function: --Phenylacetone (phenylpropan-2-one) --Other -Ketone-alcohols and ketone-aldehydes -Ketone-phenols and ketones with otheroxygen function -Quinones: --Anthraquinone --CoenzymeQ10 (ubidecarenone(INN)) --Other -Halogenated, sulphonated, nitrated ornitrosated Derivatives: --Chlordecone(ISO) --Other VII -CARBOXYLIC ACIDSAND THEIR ANHYDRIDES, HALIDES, PEROXIDESAND PEROXYACIDSANDTHEIR HALOGE- NATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 139 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT(S) FOR DUTY SITC REV4 Saturatedacyclicmonocarboxylicacids andtheiranhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitratedor nitrosated derivatives.
- Formicacid, its salts and esters: -- Formic acid --Salts of formicacid --Esters offormicacid -Aceticacid and its salts;acetic anhydride: --Acetic acid --Acetic anhydride --Other -Esters of aceticacid: --Ethylacetate --Vinylacetate --n-Butylacetate --Dinoseb (ISO) acetate --Other -Mono, di-ortrichloroacetic acids, their salts and esters -Propionic acid, its salts and esters -Butanoicacids, pentanoic acids, their salts and esters -Palmitic acid, stearicacid, their salts and esters -Other Unsaturatedacyclicmonocarboxylicacids, cyclicmonocarboxylicacids, theiranhydrides, halides, peroxides andperoxyacids; their halogenated, sulphonated, nitratedornitrosated derivatives.
-Unsaturatedacyclicmonocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and theirderivatives: --Acrylicacid and its salts --Esters ofacrylicacid --Methacrylicacid and its salts --Esters of methacrylicacid --Oleic, linoleic orlinolenic acids, their salts and esters --Binapacryl(ISO) --Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 140 kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 513.741 513.742 513.743 513.711 513.714 513.719 513.721 513.722 513.723 513.724 513.729 513.771 513.772 513.75 513.76 513.779 513.791 513.792 513.731 513.732 513.78 513.7991 513.793 HS CET DESCRIPTIONOFGOODS -Cyclanic, cyclenic or cycloterpenicmonocarboxylicacids, their anhydrides, halides,peroxides, peroxyacids and their derivatives.
-Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: --Benzoic acid, its salts and esters --Benzoyl peroxide and benzoyl chloride --Phenylacetic acid andits salts --Other Polycarboxylicacids, theiranhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitratedornitrosated derivatives.
-Acyclicpolycarboxylicacids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: --Oxalic acid, its salts and esters --Adipic acid, its salts and esters --Azelaicacid, sebacicacid, their salts and esters --Maleicanhydride --Other -Cyclanic, cyclenic or cycloterpenic polycarboxylicacids, their anhydrides, halides, peroxides, peroxyacids and theirderivatives.
-Aromatic polycarboxylic acids, theiranhydrides, halides,peroxides, peroxyacids and their derivatives: --Dioctyl orthophthalates --Dinonyl or didecyl orthophthalates --Otheresters of orthophthalic acid --Phthalic anhydride --Terephthalic acid andits salts --Dimethyl terephthalate --Other Carboxylicacids withadditional oxygen function andtheir anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitratedornitrosated derivatives.
-Carboxylic acids with alcohol function but withoutotheroxygenfunction, their anhydrides, halides, peroxides, peroxyacids and their derivatives: --Lacticacid, its salts and esters 2918.12 00 --Tartaricacid 2918.13 00 --Salts and esters of tartaricacid 141 DUTY RATE UNIT(S) FOR DUTY SITC REV4 0% kg 513.794 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 513.795 513.796 513.797 513.7999 513.891 513.892 513.893 513.81 513.894 513.85 513.83 513.896 513.897 513.82 513.898 513.84 513.899 kg kg kg 513.911 513.912 513.913 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT(S) FOR DUTY SITC REV4 --Citric acid --Salts and esters of citric acid --Gluconicacid, its salts and esters --2,2-Diphenyl-2-hydroxyaceticacid (benzylic acid) --Chlorobenzilate (ISO) --Other -Carboxylic acids with phenol function but without otheroxygen function, their anhydrides, halides, peroxides, peroxyacids and theirderivatives: --Salicylic acid and its salts --O-Acetylsalicylicacid, its salts and esters --Otheresters of salicylic acid and their salts --Other -Carboxylic acids with aldehydeor ketonefunction but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and theirderivatives -Other: --2,4,5-T (ISO) (2,4,5-trichlorophenoxy- aceticacid), its salts and esters --Other VIII -ESTERS OFINORGANICACIDS OF NON- METALSAND THEIR--SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES Phosphoric esters andtheirsalts, including lactophosphates; their halogenated, sulpho- nated, nitratedornitrosated derivatives.
-Tris (2,3-dibromopropyl) phosphate -Other Esters ofotherinorganic acids ofnon-metals (excluding esters ofhydrogen halides) andtheir salts; their halogenated, sulphonated, nitrated ornitrosated derivatives.
-Thiophosphoric esters(phosphorothioates) and theirsalts; their halogenated, sulphonated, nitrated ornitrosated derivatives: --Parathion (ISO) and parathion-methyl (ISO) (methylparathion) --Other -Phosphite esters andtheir salts; their halogenated, sulphonated, nitrated ornitrosated derivatives: --Dimethyl phosphite --Diethyl phosphite 142 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg 513.914 513.915 513.921 513.923 513.922 513.929 513.931 513.932 513.939 513.94 513.95 513.961 513.969 0% 0% kg kg 516.311 516.319 0% 0% 0% 0% kg kg 516.391 516.392 516.393 516.394 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT(S) FOR DUTY SITC REV4 --Trimethyl phosphate --Triethyl phosphite --Other -Endosulfan (ISO) -Other IX -NITROGEN-FUNCTION COMPOUNDS Amine-function compounds.
-Acyclicmonoaminesand theirderivatives; salts thereof: --Methylamine, di-ortrimethylamineand their salts --2-(N,N-Dimethylamino)ethylchloride hydrochloride --2-(N,N-Diethylamino)ethylchloridehydrochloride --2-(N,N-Diisopropylamino)ethylchloride hydrochloride --Other -Acyclicpolyaminesand theirderivatives; saltsthereof: --Ethylenediamineand its salts --Hexamethylenediamine and its salts --Other -Cyclanic, cyclenic or cycloterpenic mono-or polyamines, andtheir derivatives; salts thereof -Aromatic monoaminesand their derivatives; salts thereof: --Aniline and its salts --Anilinederivativesand theirsalts --Toluidines and theirderivatives; salts thereof --Diphenylamineand its derivatives; salts thereof --1-Napthylamine(alpha-napthylamine), 2- naphthylamine(beta-napthylamine)and their derivatives; salts thereof --Amfetamine(INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex(INN)and phentermine(INN); saltsthereof --Other -Aromatic polyamines and their derivatives; salts thereof: --o-, m-, p-Phenylenediamine, diaminotoluenes, and theirderivatives; salts thereof --Other kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 514.546 kg 514.549 kg kg 514.551 514.559 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT(S) FOR DUTY SITC REV4 Oxygen-function amino-compounds.
-Amino-alcohols, other than those containingmore than onekind of oxygenfunction, their ethersand esters; salts thereof: --Monoethanolamineand its salts --Diethanolamineand its salts --Dextropropoxyphene (INN)and its salts --Triethanolamine --Diethanolammoniumperfluorooctanesulphonate --Methyldiethanolamineand ethyldiethanolamine --2-(N,N-Diisopropylamino)ethanol --Other -Amino-naphthols andother amino-phenols, other than those containingmorethan onekind of oxygenfunction, their ethers and esters; salts thereof: --Aminohydroxynaphthalenesulphonic acids and theirsalts --Other -Amino-aldeydes,amino-ketones andamino quinones, otherthan those containingmorethan onekind of oxygen function; saltsthereof: --Amfepramone(INN),methadone(INN)and normethadone(INN); salts thereof --Other -Amino-acids, otherthan those containingmore than onekind of oxygenfunction, and theiresters; salts thereof: --Lysine and its esters; salts thereof --Glutamic acid and its salts --Anthranilic acid and its salts --Tilidine (INN) and itssalts --Other -Amino-alcohol-phenols, amino-acid-phenols and other amino-compoundswith oxygenfunction Quaternary ammoniumsalts and hydroxides; lecithins andother phosphoaminolipids, whetherornot chemically defined.
2923.10 00 -Choline and its salts 2923.20 00 -Lecithins and other phosphoaminolipids 2923.30 00 -Tetraethylammoniumperfluorooctanesulphonate 2923.40 00 -Didecyldimethylammoniumperfluorooctane sulphonate 144 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 514.611 514.612 514.614 514.615 514.616 514.617 514.618 514.619 514.621 514.629 514.631 514.639 514.641 514.642 514.651 514.652 514.659 514.67 514.811 514.812 514.813 514.814 HS CET DESCRIPTIONOFGOODS -Other Carboxyamide-functioncompounds; amide- function compounds of carbonic acid.
-Acyclicamides (includingacycliccarbamates) and theirderivatives; salts thereof: --Meprobamate(INN) -- Fluoroacetamide(ISO), monocrotophos (ISO) and phosphamidon (ISO) --Other -Cyclicamides (including cycliccarbamates) and theirderivatives; salts thereof: --Ureines and theirderivatives; salts thereof --2-Acetamidobenzoic acid (N-acetylanthranillic acid) and its salts --Ethinamate(INN) --Alachlor(ISO) --Other Carboxyimide-function compounds (including saccharinandits salts)andimine-function compounds.
-Imides andtheir derivatives; salts thereof: --Saccharin and its salts --Glutethimide (INN) --Other -Imines andtheirderivatives; salts thereof: --Chlordimeform (ISO) --Other Nitrile-function compounds.

-Acrylonitrile -1-Cyanoguanidine (dicyandiamide) - Fenproporex(INN) andits salts; methadone (INN) intermediate (4-cyano-2-dimethylamino- 4,4-diphenylbutane) - alpha-Phenylacetoacetonitrile -Other Diazo-, azo- orazoxy-compounds.

Organicderivatives ofhydrazineorof hydroxylamine.


Compoundswith othernitrogen function.
2929.10 00 2929.90 00 -Isocyanates -Other 145 DUTY RATE UNIT(S) FOR DUTY SITC REV4 0% kg 514.819 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 514.711 514.712 514.719 514.73 514.791 514.792 514.793 514.799 514.821 514.823 514.829 514.822 514.824 514.83 514.841 514.842 514.843 514.849 514.85 514.86 514.891 514.899 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT(S) FOR DUTY SITC REV4 X -ORGANO-INORGANICCOMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES Organo-sulphur compounds.
-Thiocarbamates anddithiocarbamates -Thiuram mono-, di-ortetrasulphides -Methionine -2-(N,N-Diethylamino)ethanethiol -Bis(2-hydroxyethyl)sulfide (thiodiglycol (INN)) -Aldicarb (ISO), captafol (ISO) and methamidophos (ISO) -Other 29.30 2930.20 00 2930.30 00 2930.40 00 2930.60 00 2930.70 00 2930.80 00 2930.90 00 29.31 Otherorgano-inorganic compounds.
2931.10 00 2931.20 00 2931.31 00 2931.32 00 2931.33 00 2931.34 00 2931.35 00 2931.36 00 2931.37 00 2931.38 00 2931.39 00 2931.90 00 29.32 2932.11 00 -Tetramethyl lead and tetraethyl lead -Tributyltin compounds -Other organo-phosphorous derivatives: --Dimethyl methylphosphonate --Dimethyl propylphosphonate --Diethyl ethylphosphonate --Sodium3-(trihydroxysilyl)propyl methylphosphonate --2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide -- (5-Ethyl-2-methyl-2-oxido-1,3,2- dioxaphosphinan-5-yl)methyl methyl methylphosphonate --Bis[(5-ethyl-2-methyl-2-oxido-1,3,2- dioxaphosphinan-5-yl)methyl]methylphosphonate --Saltof methylphosphonic acid and (aminoiminomethyl)urea(1:1) --Other -Other Heterocyclic compounds with oxygenhetero- atom(s)only.
-Compounds containing an unfusedfuran ring (whetheror not hydrogenated)in thestructure: --Tetrahydrofuran 2932.12 00 --2-Furaldehyde (furfuraldehyde) 2932.13 00 -- Furfuryl alcohol and tetrahydrofurfurylalcohol 2932.14 00 --Sucralose 2932.19 00 --Other 2932.20 00 -Lactones 146 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 515.42 515.43 515.44 515.492 515.493 515.494 515.495 515.51 515.52 515.531 515.532 515.533 515.534 515.535 515.536 515.537 515.538 515.539 515.59 515.691 515.692 515.693 515.6991 515.694 515.63 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT(S) FOR DUTY SITC REV4 2932.91 00 2932.92 00 2932.93 00 2932.94 00 2932.95 00 2932.99 00 29.33 2933.11 00 2933.19 00 2933.21 00 2933.29 00 2933.31 00 2933.32 00 2933.33 00 kg kg kg kg kg kg 0% 0% 0% 0% 0% 0% --Isosafrole --1-(1,3-benzodioxol-5-yl) propan-2-one --Piperonal --Safrole --Tetrahydrocannabinols (allisomers) --Other Heterocyclic compounds withnitrogen hetero- atom(s)only.
-Compounds containing an unfusedpyrazole ring (whetheror not hydrogenated)in thestructure: --Phenazone (antipyrin)and itsderivatives --Other -Compounds containing an unfusedimidazole ring(whetheror not hydrogenated)in the structure: --Hydantoin and its derivatives --Other -Compounds containing an unfusedpyridinering (whetheror not hydrogenated)in thestructure: --Pyridine and its salts --Piperidine and its salts --Alfentanil (INN),anileridine(INN), bezitramide (INN), bromazepam (INN), difenoxin (INN), diphenoxylate(INN), dipipanone(INN), fentanyl (INN), pethidine ketobemidone(INN), methylphenidate(INN),pentazocine (INN), pethidine (INN), pethidine intermediate A, phencyclidine(INN), PCP), phenoperidine(INN), pipradrol (INN), piritramide (INN), propiram (INN)and trimeperidine(INN); salts thereof 0% 0% 0% kg kg kg 0% 0% 0% 0% kg kg kg kg 515.695 515.696 515.697 515.698 515.6992 515.699 515.711 515.719 515.72 515.73 515.741 515.742 515.743 2933.39 00 2933.41 00 2933.49 00 2933.52 00 2933.53 00 --Other -Compounds containing in thestructurea quinoline orisoquinolinering-system(whether or not hydrogenated)not further fused: --Levorphanol (INN) and its salts.
--Other -Compounds containing apyrimidinering (whetheror not hydrogenated)or piperazineringin the structure: --Malonylurea (barbituric acid) and its salts --Allobarbital (INN),amobarbital (INN), barbital (INN), butalbital (INN),butobarbital, cyclobarbital (INN), methylphenobarbital (INN),pentobarbital (INN), phenobarbital(INN), secbutabarbital (INN), secobarbital (INN) and vinylbital (INN); salts thereof 147 0% kg 515.749 0% 0% 0% 0% kg kg 515.751 515.759 kg kg 515.761 515.764 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT(S) FOR DUTY SITC REV4 2933.54 00 2933.55 00 2933.59 00 2933.61 00 2933.69 00 2933.71 00 2933.72 00 2933.79 00 2933.91 00 --Other derivatives of malonylurea (barbituric acid); salts thereof --Loprazolam (INN), mecloqualone(INN), methaqualone (INN)andzipeprol (INN); salts thereof --Other -Compounds containing an unfusedtriazine ring (whetheror not hydrogenated)in thestructure: --Melamine --Other -Lactams: --6-Hexanelactam (epsilon-caprolactam) --Clobazam (INN)andmethyprylon (INN) --Other lactams -Other: --Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN),clonazepam (INN), clorazepate, delorazepam(INN), diazepam (INN), estazolam (INN),ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN),pyrovalerone(INN), temazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof 2933.92 00 2933.99 00 29.34 --Azinphos-methyl (ISO) --Other Nucleic acids andtheir salts, whetherornot chemically defined; other heterocyclic compounds.
2934.10 00 2934.20 00 2934.30 00 -Compounds containing an unfusedthiazole ring(whetheror not hydrogenated)in thestructure -Compounds containing in thestructurea benzothiazole ring-system (whetherornot hydrogenated), not further fused -Compounds containing in thestructurea phenothiazine ring-system (whetherornot hydrogenated), not further fused -Other: 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg 515.765 515.766 kg 515.762 kg kg kg kg kg 515.763 515.769 515.611 515.612 515.619 kg 515.771 kg kg 515.772 515.779 kg 515.791 kg 515.792 kg 515.78 148 DUTY RATE UNIT(S) FOR DUTY SITC REV4 0% kg 515.793 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg 515.799 kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 515.811 515.812 515.813 515.814 515.815 515.819 541.12 541.131 541.132 541.133 541.134 541.135 541.14 541.15 541.16 541.17 HS CET DESCRIPTIONOFGOODS --Aminorex(INN), brotizolam(INN),clotiazepam (INN),cloxazolam (INN), dextromoramide(INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN),pemoline (INN), phendimetrazine (INN),phenmetrazine (INN) and sufentanil (INN); salts thereof --Other Sulphonamides -N-Methylperfluorooctanesulphonamide -N-Ethylperfluorooctanesulphonamide -N-Ethyl-N-(2-hydroxyethyl) perfluorooctane sulphonamide -N-(2-Hydroxyethyl)-N-methylperfluorooctane sulphonamide -Other perfluorooctanesulphonamides -Other XI -PROVITAMINS,VITAMINS AND HORMONES Provitamins andvitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, andintermixtures oftheforegoing, whetherornotinany solvent.
-Vitamins and theirderivatives,unmixed: --Vitamins A and theirderivatives --Vitamin B1 and its derivatives --Vitamin B2 and its derivatives --D-orDL-Pantothenicacid (Vitamin B3 or Vitamin B5) and its derivatives --Vitamin B6 and its derivatives --Vitamin B12 and its derivatives --Vitamin Cand its derivatives --Vitamin E and its derivatives --Other vitamins and their derivatives -Other, includingnatural concentrates Hormones, prostaglandins, thromboxanes and leukotrienes, natural orreproduced by synthesis; derivatives andstructural analogues thereof, including chainmodified polypeptides, used primarily as hormones.
-Polypeptidehormones, protein hormones and glycoprotein hormones, their derivativesand structural analogues: 149 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT(S FOR DUTY) SITC REV4 --Somatotropin, its derivatives and structural analogues.

--Insulin and its salts.
--Other -Steroidal hormones, their derivatives and structural analogues: --Cortisone,hydrocortisone, prednisone (dehydrohydrocortisone)and prednisolone (dehydrocortisone) --Halogenated derivatives of corticosteroidal hormones --Oestrogens andprogestogens --Other -Prostaglandins, thromboxanes andleukotrienes, theirderivatives andstructural analogues -Other XII -GLYCOSIDESANDALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS,ETHERS,ESTERS ANDOTHER DERIVATIVES Glycosides, natural or reproduced by synthesis, andtheir salts, ethers, esters andother derivatives.
-Rutoside (rutin)and its derivatives -Other Alkaloids,natural or reproduced by synthesis, andtheir salts, ethers, esters andother derivatives.
-Alkaloids of opium and their derivatives; salts thereof: --Concentrates ofpoppystraw; buprenorphine (INN),codeine, dihydrocodeine (INN), ethylmorphine,etorphine (INN), heroin, hydrocodone(INN), hydromorphone(INN), morphine,nicomorphine(INN), oxycodone(INN), oxymorphone(INN), pholcodine (INN), thebacon(INN)and thebaine; saltsthereof --Other -Alkaloids of cinchona and theirderivatives; salts thereof: ---Quinine sulphate ---Quinine hydrochloride ---Quinine dihydrochloride ---Other -Caffeine and its salts -Ephedrinesand theirsalts: 150 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg 541.541 541.542 541.549 kg 541.531 kg kg kg kg kg 541.532 541.533 541.539 541.56 541.599 0% 0% kg kg 541.611 541.619 0% kg 541.411 0% 0% 0% 0% 0% 0% kg 541.419 kg kg kg kg kg 541.421 541.422 541.423 541.429 541.43 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT(S) FOR DUTY SITC REV4 2939.41 00 2939.42 00 2939.43 00 2939.44 00 2939.49 00 2939.51 00 2939.59 00 2939.61 00 2939.62 00 2939.63 00 2939.69 00 2939.71 2939.79 2939.80 --Ephedrine and its salts --Pseudoephedrine(INN) and its salts --Cathine(INN) and itssalts --Norephedrineand its salts --Other -Theophylline and aminophylline-(theophylline- ethylenediamine)and their derivatives; salts thereof: --Fenetylline (INN) andits salts --Other -Alkaldoids of ryeergotand theirderivatives;salts thereof: --Ergometrine(INN) and its salts --Ergotamine (INN) andits salts --Lysergicacid and its salts --Other -Other,ofvegetableorigin: --Cocaine,ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and otherderivatives thereof --Other -Other XIII-OTHER ORGANICCOMPOUNDS 2940.00 00 Sugars, chemically pure, other thansucrose, lactose,maltose, glucose and fructose; sugar ethers, sugaracetals andsugar esters, andtheir salts, other than products of heading 29.37,29.38 or29.39.
29.41 2941.10 00 2941.20 00 2941.30 00 2941.40 00 2941.50 00 2941.90 00 Antibiotics.

-Penicillins and their derivatives with apenicillanic acid structure; salts thereof -Streptomycins and theirderivatives; salts thereof -Tetracyclinesand theirderivatives; salts thereof -Chloramphenicol and its derivatives; salts thereof -Erythromycin and its derivatives, salts thereof -Other 2942.00 00 Otherorganic compounds.
0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg 541.441 541.442 541.443 541.444 541.449 541.451 541.459 541.461 541.462 541.463 541.469 kg 541.4911 kg kg 541.499 515.7 kg 516.92 kg kg kg kg kg kg kg 541.31 541.32 541.33 541.391 541.392 541.399 516.99 151 CHAPTER 30 PHARMACEUTICAL PRODUCTS Notes.

1.
ThisChapter doesnotcover: (a) Foodsorbeverages (suchasdietetic,diabetic orfortified foods,food supplements, tonic intravenous preparationsfor beveragesandmineralwaters),otherthannutritional administration (Section IV); (b) Preparations, such as tablets, chewing gum or patches (transdermal systems),intendedtoassistsmokerstostopsmoking(heading21.06or38.24); (c) Plastersspeciallycalcinedorfinelygroundforuseindentistry(heading25.20); (d) Aqueousdistillates oraqueoussolutionsof essentialoils,suitable for medicinal uses(heading 33.01); (e) Preparationsofheadings33.03to33.07,eveniftheyhavetherapeuticor prophylacticproperties; (f) Soap or other productsofheading34.01 containing addedmedicaments; (g) Preparationswithabasisofplasterfor use indentistry (heading 34.07);or (h) Bloodalbuminnotpreparedfortherapeuticorprophylacticuses(heading35.02).
2.

Forthepurposesofheading30.02,theexpression"immunologicalproducts" goodsofheading29.37)whichare appliestopeptidesandproteins(otherthan monoclonalantibodies directlyinvolvedintheregulationof (MAB),antibody antibody and fragmentconjugates,interleukins,interferons (IFN),chemokinesand certain tumornecrosis factors (TNF),growth factors (GF),hematopoietins and colony stimulating factors (CSF).

immunologicalprocesses,suchas fragments,antibody conjugates 3.
Forthepurposesofheadings30.03and30.04andofNote4(d)tothisChapter, betreated: thefollowing areto (a) Asunmixedproducts: (1) Unmixed products dissolved in water; (2) AllgoodsofChapter28or 29; and (3) Simplevegetableextractsofheading13.02,merelystandardisedor dissolvedin anysolvent; (b) Asproductswhichhavebeenmixed: (1) Colloidalsolutions andsuspensions(other than colloidalsulphur); 152 (2) Vegetable extractsobtained by the treatment ofmixturesofvegetable materials;and (3) Saltsandconcentratesobtainedbyevaporating natural mineral waters.
4.
Heading30.06appliesonlytothefollowing,whicharetobeclassifiedinthat heading and in no other heading of theNomenclature: (a) Sterilesurgicalcatgut,similarsterilesuturematerials(includingsterile absorbable surgical ordentalyarns) andsterile tissue adhesives for surgicalwound closure; (b) Sterilelaminaria andsterilelaminariatents; (c) Sterile absorbablesurgicalordentalhaemostatics; sterilesurgicalordentaladhesionbarriers, whether or notabsorbable; (d) Opacifyingpreparations forX-rayexaminationsand diagnostic reagents designed to beadministeredto thepatient, being unmixed productsput up in measured doses or products consisting of two or more ingredients whichhave been mixedtogether for suchuses; (e) Blood-grouping reagents; (f) Dental cementsandother dental fillings;bonereconstruction cements; (g) First-aidboxes andkits; (h) Chemicalcontraceptivepreparations based onhormones, on other productsofheading 29.37or on spermicides.
(i) Gelpreparationsdesignedtobeused lubricantforparts ofthe body forsurgicaloperations orphysical examinations oras a couplingagent betweenthe body and medical instruments; inhumanorveterinarymedicineasa (j) Wastepharmaceuticals,thatis,pharmaceuticalproductswhichareunfit fortheiroriginalintended purpose due to,forexample, expiryofshelflife; and (k) Appliancesidentifiableforostomyuse,thatis,colostomy,ileostomyand urostomy pouches cut to shape andtheiradhesive wafersor faceplates.

153 Subheading Notes.

1.


Forthepurposesofsubheadings3002.13and3002.14,thefollowingaretobe treated: (a) As unmixed products, pure products, whether or not containing impurities; (b) Asproductswhichhavebeenmixed: (1) Theproductsmentionedin(a)abovedissolvedinwaterorinother solvents; (2) The products mentioned in (a) and (b)(1) above with an added stabiliser necessaryfortheir preservation or transport; and (3) Theproductsmentionedin(a),(b)(1)and(b)(2)abovewithany other additive.

2.
2.

Subheadings3003.60and3004.60covermedicamentscontainingartemisinin (INN)fororalingestioncombinedwithotherpharmaceuticalactiveingredients, orcontaininganyofthefollowingactiveprinciples,whetherornotcombined withotherpharmaceuticalactiveingredients:amodiaquine(INN);artelinicacid oritssalts;artenimol(INN);artemotil (INN);artemether(INN);artesunate (INN);dihydroartemisinin (INN); (INN);pyrimethamine (INN)or sulfadoxine (INN).
lumefantrine (INN); mefloquine (INN);chloroquine (INN);piperaquine AdditionalCARICOMGuidelines.

1.

Heading30.03coversonlymedicamentsconsistingofmixturesofconstituents orprophylactic uses,whicharenotindosage formorinretail packages.

Heading30.04coversonlymedicaments,whether or notmixturesofconstituents for therapeutic or prophylactic uses, which are in dosage form or in retail packings.
fortherapeutic Medicaments, unmixed, not in dosage form or not in retail packings, are classified elsewhere, usuallyChapter29.

Seealso Note 3 tothisChapter.

2.

3. listed Headings30.03and30.04coveronlyproductsofficiallyrecognizedashaving therapeutic value, e.g.

in anofficialpharmacopoeia orproprietary medicines,in the formofgargles,eye those drops,ointments, liniments,injections, counter-irritant and other preparations.
Products consisting of a mixture of plantsorpartsofplantsorconsistingofplantsorpartsofplantsmixedwith othersubstances, those havinglaxative,purgative,diureticorcarminativeproperties),andclaimedtoofferrelieffromailmentso rcontributetogeneralhealthandwell-being,are excluded from thisChapter andareusually classified inheading 21.06. formakingherbalinfusionsorherbal.teas.
(e.g., used generally does not This Chapter considered alternativemedicine,Inaddition,foodstuffsorbeverages,e.g.,dietetic,diabetic foods,tonicbeveragesormineralwatersareclassifiedintheirown Headings.
cover products to be folk or orfortified 154 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 30.01 3001.20 00 3001.90 00 30.02 3002.11 00 3002.12 00 3002.13 00 3002.14 00 3002.15 00 3002.19 00 3002.20 00 3002.30 00 3002.30 10 3002.30 90 3002.90 00 30.03 Glands andotherorgans fororgano-therapeutic uses, dried, whetheror notpowdered; extractsof glands or otherorgans or oftheir secretions for organo- therapeuticuses; heparinandits salts; otherhumanoranimalsubstances prepared for therapeuticorprophylactic uses, not elsewhere specified or included.
-Extracts of glands or other organs or oftheir secretions -Other Human blood; animal blood prepared fortherapeutic, prophylactic ordiagnosticuses; antisera, otherblood fractionsand immunological products, whetherornot modified or obtainedby means of biotechnological processes;vaccines, toxins, cultures ofmicroorganisms (excluding yeasts) andsimilarproducts.
-Antisera, other blood fractions and immunological products, whether ornotmodified or obtained by means of biotechnological processes: --Malariadiagnostic testkits --Antisera and otherblood fractions --Immunological products, unmixed, not putup in measured doses or in forms or packings forretail sale --Immunologicalproducts, mixed, not putupin measured doses or in forms or packings forretail sale --Immunological products, put up in measured doses orin forms or packings forretail sale --Other -Vaccines forhuman medicine -Vaccines forveterinarymedicine: ---Vaccinesagainstfoot and mouth disease ---Other -Other Medicaments (excluding goods ofheading 30.02, 30.05 or30.06) consisting oftwo ormore constituents whichhavebeenmixedtogetherfortherapeuticorprophyla ctic uses, notput upin measured doses orin forms or packings forretail sale.
3003.10 00 -Containingpenicillins or derivatives thereof, with apenicillanic acid structure, or streptomycins or theirderivatives: 3003.10 10 ---Ampicillin (capsules or oral suspension) 3003.10 20 ---Amoxicillin (capsules or oral suspension) 3003.10 90 ---Other 155 Free Free kg kg 541.622 541.629 Free Free Free Free Free Free Free Free Free Free kg kg kg kg kg kg kg kg kg kg 541.631 541.6312 541.6313 541.6314 541.6315 541.6319 541.632 541.633 541.639 541.64 15% 15% Free kg kg kg 542.111 542.112 542.119 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 3003.20 00 3003.20 10 3003.20 20 -Other, containing antibiotics: ---Tetracycline (capsules or skin ointment) ---Chloraphenicol (capsules, oral suspension or opticdrops) 3003.20 30 ---Griseofulvin (tablets of astrength of 125 mg or 500 mg) 3003.20 40 3003.20 90 ---Nystatin (skin cream or skin ointment) ---Other -Other, containinghormones or other products of heading29.37: --Containinginsulin (seeAdditional CARICOM Guideline1) --Other(seeAdditional CARICOM Guideline 1) -Other, containing alkaloids or derivatives thereof: --Containingephedrineorits salts --Containingpseudoephedrine (INN)or its salts --Containingnorephedrineorits salts ---Other -Other, containing antimalarial activeprinciples described in Subheading Note2 to this Chapter -Other: ---Containingpaludrin(or1-(p-chlorophenyl)-5- isopropyl-biguanide hydrochloride), atebrin (or mepacrin ormepacrinehydrochloride), pamaquin (orplasmoquineor pamaquin naphthoate) andaralen disphosphate (or chloroquine disphosphate) and otherproducts or preparations of the kind mainly usedforthe treatment ofMalaria, not containing antibiotics, hormones or alkaloids; containing salvarsan (or arsphenamine) (seeAdditional CARICOM Guideline 1) ---ContainingvitaminA, D1, D2, D3 and injectibles orotherproducts of heading29.36, not containing antiniotics, hormones or
 alkaloids (see Additional CARICOM Guideline 1) -Other vitamins ---Containingparacetamol, aspirin, ibuprofenand indomethacin (seeAdditional CARICOM Guideline1) ---Containingother analgesics (seeAdditional CARICOM Guideline 1) ---Containingsulphadrugs (seeAdditional CARICOM Guideline 1) ---Containing coughs and cold preparations; antacids (seeAdditional CARICOM Guideline 1) 156 15% 15% 15% 15% Free Free Free Free Free Free 15% Free kg kg kg kg kg kg kg kg kg kg kg kg 542.121 542.122 542.123 542.124 542.129 542.21 542.22 542.311 542.312 542.313 542.319 542.9112 Free kg 542.911 15% Kg 542.912 15% 15% 15% 15% 15% kg kg kg kg kg ---Containingsalbutamol, ephedrine, theophylline, ephedrine HCL, phenobarbitone, chlorpheniramine maleate; propranolol, frusemide, hydro- chlorothiazide, hydralazine, methyldopa; diazepam, thioridazine; chlorpropamide, prednisolone, dexamethasone; oral rehydration powder; pilocarpinenitrate, timololmaleate and atropine sulphate (seeAdditional CARICOM Guideline1) ---Other (seeAdditional CARICOM Guideline 1) Medicaments (excluding goods ofheading 30.02, 30.05 or30.06) consisting ofmixed or unmixed products for therapeuticorprophylactic uses, put upinmeasured doses (including those inthe formoftransdermal administrationsystems) or in forms or packings for retail sale.
-Containingpenicillins or derivatives thereof, with apenicillanic acid structure, or streptomycins or theirderivatives: ---Containing ampicillin (capsules or oral suspension) ---Containing amoxicillin (capsules or oral suspension) ---Other (seeAdditional CARICOM Guideline 1) -Other, containing antibiotics: ---Containingtetracycline (capsules or skin ointment) ---Containing chloramphenicol (capsules, oral suspension or optic drops) ---Containing griseofulvin (tablets of astrengthof 125 mgor 500 mg) ---Containingnystatin (skin cream or skin ointment) ---Other (seeAdditional CARICOM Guideline 1) -Other, containinghormones or other products of heading29.37: --Containinginsulin --Containingcorticosteroid hormones, their derivatives or structural analogues --Other(seeAdditional CARICOM Guideline 1) -Other, containing alkaloids or derivatives thereof: --Containingephedrineorits salts --Containingpseudoephedrine (INN)or its salts --Containingnorephedrineor its salts --Other ---Containingquininesulphate, quininehydrochloride and quininedihydrochlorideand all alkaloids (orsalts thereof) derived from cinchona bark, but notincludingquinine compounded with otherdrugs 157 15% kg 542.918 15% kg 542.919 15% 15% Free 15% 15% 15% 15% kg kg kg kg kg kg kg 542.131 542.132 542.139 542.191 542.192 542.193 542.194 Free kg 542.199 Free Free Free Free Free Free Free kg kg kg kg kg kg 542.23 542.24 542.29 542.3211 542.3212 542.3213 kg 542.321 HS CET DESCRIPTIONOFGOODS 3004.49 90 3004.50 10 3004.50 90 3004.60 00 3004.90 00 3004.90 10 3004.90 20 3004.90 30 3004.90 40 3004.90 50 3004.90 60 3004.90 70 3004.90 90 30.05 ---Other (see Additional CARICOM Guideline 1) -Other, containingvitamins or otherproducts of heading29.36 ---ContainingvitaminsA, D1, D2, D3 and injectibles ---Containingother vitamins -Other, containing antimalarial activeprinciples described in Subheading Note2 to this Chapter -Other: ---Containingpaludrin(or1-(p-chlorophenyl)-5- isopropylbiguanididehydrochloride),atebrin (or mepacrin ormepacrinehydrochloride), pamaquin (orplasmoquineor pamaquin naphthoate) andaralen disphosphate (or chloroquine disphosphate) and otherproducts or preparations of thekind mainly usedforthe treatment ofmalaria; containing salvarsan (or arsphenamine) (seeAdditional CARICOM Guideline 1) ---Containingparacetamol, aspirin, caffeine, codeine, ibuprofen and indomethacin ---Containingother analgesics ---Containingsulphadrugs ---Containingother coughs andcold preparations; containing antacids ---Containingsalbutamol, ephedrine, theophylline, ephedrine HCl, phenobarbitone,chlorpheniramine maleate; containingpropranolol, frusemide, hydro- chlorothiazide, hydralazine, methyldopa; containing diazepam or thioridazine; containing chlorpropamide, prednisolone ordexamethasone; oral rehydration powder;containingpilocarpine nitrate, timololmaleate or atropinesulphate ---Soft candles ---Other Wadding, gauze, bandages andsimilararticles (for example, dressings, adhesive plasters, poultices), impregnatedor coatedwith pharmaceutical substances or put upin forms or packingsfor retail saleformedical, surgical, dental orveterinary purposes.
DUTY RATE Free 15% 15% 15% UNIT FOR DUTY SITC REV4 kg 542.329 kg kg kg 542.921 542.922 542.9311 Free kg 542.931 15% 15% 15% 15% 15% kg kg kg kg kg 542.932 542.933 542.934 542.935 542.936 10% 15% kg kg 542.937 542.939 3005.10 00 3005.90 00 30.06 -Adhesive dressingsandother articles having an adhesive layer -Other Pharmaceutical goods specified inNote4 tothis Chapter.
10% 10% kg kg 541.911 541.919 158 HS CET DESCRIPTIONOFGOODS 3006.10 00 3006.20 00 3006.30 00 3006.40 00 3006.50 00 3006.60 00 3006.70 00 3006.90 00 3006.91 00 3006.92 00 -Sterilesurgical catgut, similarsterilesuture materials (includingsterile absorbable surgical or dentalyarns)and sterile tissueadhesives forsurgical wound closure; sterile laminaria and sterile laminaria tents;sterile absorbable surgical or dental haemostatics; sterilesurgical or dental adhesion barriers,whetherornot absorbable -Blood-groupingreagents -Opacifyingpreparations forX-rayexaminations; diagnostic reagents designed to be administered to the patient -Dental cements and other dental fillings; bone reconstruction cements - First-aid boxes andkits -Chemical contraceptivepreparations based on hormones, on other products of heading29.37 oron spermicides -Gel preparations designed to be used inhuman or veterinarymedicine asalubricant forparts ofthe bodyfor surgical operations or physical examination or as a couplingagent between the bodyand medical instruments -Other: --Appliancesidentifiable forostomyuse --Waste pharmaceuticals DUTY RATE Free UNIT FOR DUTY SITC REV4 kg 541.991 Free Free Free Free Free kg kg kg kg kg 541.92 541.93 541.992 541.993 541.994 Free kg 541.995 Free Free kg kg 541.997 541.996 159 CHAPTER 31 FERTILISERS Notes.
1.

ThisChapter doesnotcover: (a) Animalblood of heading 05.11; (b) Separatechemicallydefinedcompounds(otherthanthoseansweringto the descriptionsin Note2(a), 3(a), 4(a)or 5below);or (c) Cultured potassium chloride crystals (other than optical elements) weighingnotless than2.5g each,ofheading38.24; opticalelementsof potassium chloride(heading 90.01).

3.
Heading31.02appliesonlytothefollowinggoods,providedthat theyarenotput up in theforms or packages describedin heading 31.05: (a) Goodswhichanswerto oneor other of the descriptionsgivenbelow: (i) Sodium nitrate,whetheror notpure; (ii) Ammonium nitrate,whether or notpure; (iii) Double salts, whether ornot pure, ofammoniumsulphateand ammonium nitrate; (iv) Ammonium sulphate,whether or notpure; (v) Doublesalts(whetherornotpure)ormixturesofcalciumnitrate andammonium nitrate; (vi) Doublesalts(whetherornotpure)ormixturesofcalciumnitrate andmagnesiumnitrate; (vii) Calcium cyanamide,whether or notpureor treatedwithoil; (viii) Urea, whether or notpure; (b) Fertilisersconsistingofanyofthegoodsdescribedin(a)above mixed together; (c) Fertilisers consisting of ammonium chloride or of any of the goods describedin (a)or(b) abovemixed withchalk,gypsumorotherinorganic non-fertilising substances; (d) Liquid fertilisersconsistingofthe goodsof subparagraph (a)(ii)or(viii) above, orofmixtures ofthose goods, inanaqueous orammoniacal solution.
4.
Heading31.03appliesonlytothefollowinggoods,providedthattheyarenotput up packages describedin heading 31.05: in theforms or (a) Goodswhichanswerto oneor other of the descriptionsgivenbelow: 160 (i) Basicslag; (ii) Natural phosphates ofheading 25.10, calcined orfurther heat-treated than for theremovalofimpurities; (iii) Superphosphates(single, doubleor triple); (iv) Calciumhydrogenorthophosphatecontainingnotlessthan0.2%by weightof fluorine calculatedon the dry anhydrousproduct; (b) Fertilisersconsistingofanyofthegoodsdescribedin(a)above mixed together, butwithno accountbeing takenof thefluorine contentlimit.
(c) Fertilisersconsistingofanyofthe goodsdescribedin (a)or(b)above,but with no account being taken ofthefluorine content limit, mixed with chalk, gypsum or other inorganicnon-fertilising substances.

5.
5.

Heading31.04appliesonlytothefollowinggoods,providedthattheyarenotput up packages describedin heading 31.05: in theforms or (a) Goodswhichanswerto oneor other of the descriptionsgivenbelow: (i) Crudenaturalpotassiumsalts(forexample,carnallite,kainiteand sylvite); (ii) Potassiumchloride, whetherornot pure, exceptasprovided inNote1(c)above; (iii) Potassium sulphate,whether or notpure; (iv) Magnesium potassiumsulphate,whether or notpure.
(b) Fertilisersconsistingofanyofthegoodsdescribedin(a)above mixed together.

5.

6. dihydrogenorthophosphate Ammonium diammoniumhydrogenorthophosphate pure,andintermixturesthereof,aretobeclassifiedinheading31.05.

(monoammonium and (diammoniumphosphate),whetherornot phosphate) Forthepurposesofheading31.05,theterm"otherfertilisers"appliesonlyto productsofakindusedasfertilisersandcontaining,asanessentialconstituent, thefertilising elementsnitrogen, phosphorusor potassium.
atleast oneof 161 HS CET DESCRIPTIONOFGOODS Animalor vegetablefertilizers,whether or notmixed together or chemicallytreated;fertilizers producedby themixing orchemicaltreatment ofanimalor vegetableproducts.
Mineralor chemicalfertilizers, nitrogenous.
- Urea, whetherofnotin aqueoussolution -Ammoniumsulphate;double salts and mixturesof ammoniumsulphate and Ammoniumnitrate: --Ammoniumsulphate -- Other -Ammoniumnitrate,whetherornotinaqueoussolution -Mixtures ofammoniumnitrate withcalciumcarbonate orotherinorganic non-fertilisingsubstances -Sodiumnitrate - Double salts andmixturesofcalciumnitrateand ammoniumnitrate -Mixtures ofurea andammoniumnitrateinaqueousor ammoniacalsolution - Other,including mixturesnotspecifiedin the foregoing sub headings: - Otherammonium-basedfertilizers - Other Mineralor chemicalfertilizers, phosphatic.
-Superphosphates -- Containingbyweight35%ormore ofdiphosphorus pentaoxide (P2O5) -- Other - Other Mineralor chemicalfertilizers, potassic.

-Potassiumchloride -Potassiumsulphate - Other Mineralor chemicalfertilizers containing two or three of thefertilizingelements nitrogen, phosphorus and potassium;otherfertilizers;goods of this Chapter in tablets or similarforms orin packagesofa gross weight notexceeding 10 kg.
- Goods ofthis Chapterintablets orsimilarforms or in packagesofa gross weightnotexceeding10 kg: ---Ammonium-based fertilizers --- Other -Mineralorchemical fertilizers containingthe three fertilizingelements nitrogen, phosphorus andpotassium - Diammoniumhydrogenorthophosphate(diammonium phosphate) 162 DUTY RATE Free UNIT(S) FOR DUTY kg SITC REV4 272.1 10% kg 562.16 Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 562.13 562.12 562.11 562.191 272.2 562.14 562.17 562.192 562.199 562.221 562.222 562.29 562.31 562.32 562.39 562.961 562.969 562.91 562.93 HS CET DESCRIPTIONOFGOODS 3105.40 00 3105.51 00 3105.59 00 3105.60 00 3105.90 00 -Ammoniumdihydrogenorthophosphate (monoammoniumphosphate)and mixtures thereofwith diammoniumhydrogen-orthophosphate (diammonium phosphate) - Othermineralorchemicalfertilizers containingthetwo fertilizing elements nitrogen and phosphorus: -- Containingnitratesandphosphates -- Other -Mineralorchemicalfertilizers containingthe two fertilizingelements phosphorusandpotassium - Other DUTY RATE Free UNIT(S) FOR DUTY kg SITC REV4 562.94 Free Free Free Free kg kg kg kg 562.951 562.959 562.92 562.99 163 CHAPTER 32 TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTYANDOTHER MASTICS; INKS Notes.
1.
ThisChapter doesnotcover: (a) Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a kind used as luminophores (heading32.06),glassobtained fusedsilicainthe formsprovided othercolouringmatterput upinformsor packingsforretailsale,of heading 32.12); forinheading32.07,andalsodyesand fromfusedquartzor other (b) Tannatesor other tannin derivatives of products of headings 29.36 to29.39, 29.41 or 35.01 to 35.04;or (c) Masticsofasphaltor other bituminousmastics(heading 27.15).
Heading32.04includesmixturesofstabiliseddiazoniumsaltsandcouplersfor ofazo dyes.

theproduction caseof Headings32.03,32.04,32.05and32.06applyalsotopreparationsbasedon colouringmatter heading32.06,colouringpigmentsof (including,inthe heading25.30or usedfor and Chapter28,metalflakes colouringanymaterialorusedasingredientsin the manufactureofcolouring preparations.
The headings do not apply, however, to pigments dispersed in non-aqueousmedia,inliquidor manufactureof pasteform, paints,includingenamels(heading32.12),ortootherpreparationsofheading 32.07,32.08, 32.09, 32.10, 32.12, 32.13 or32.15.

metalpowders),ofakind usedinthe kind ofa Heading32.08includessolutions(otherthancollodions)consistingofanyofthe productsspecified in headings39.01 to 39.13in volatileorganicsolvents when theweightof thesolventexceeds50% of theweightof thesolution.
Theexpression"colouringmatter"inthisChapterdoesnotincludeproductsofa usedasextendersinoilpaints,whetherornot theyarealsosuitable for colouring distempers.

kind Theexpression"stampingfoils"inheading32.12appliesonlytothinsheetsofa printing,for example, bookcoversor hatbands, and consisting of: kindusedfor (a) Metallic powder (including powder of precious metal) or pigment, agglomeratedwithglue,gelatin or other binder;or (b) Metal(includingpreciousmetal)orpigment,depositedonasupporting sheetofanymaterial.
164 2.

3.

4.

5.

6.

HS CET DESCRIPTIONOFGOODS Tanningextractsofvegetableorigin;tanninsand theirsalts, ethers, esters andotherderivatives.
-Quebracho extract -Wattle extract -Other Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or notcontainingnaturaltanning substances; enzymaticpreparations for pre- tanning.
ornot dyeing chemically syntheticorganic animal defined; 3tothisChapter -Synthetic organic tanningsubstances -Other Colouring matter of vegetable or animal origin extractsbutexcluding (including black),whether preparationsasspecifiedinNote basedoncolouringmatter ofvegetable or animal origin.
---Logwoodextracts ---Fustic extracts ---Other Synthetic organic colouring matter, whether or notchemicallydefined;preparationsasspecified in Note 3 to this Chapter based on synthetic organic colouring matter; kind usedasfluorescentbrightening agentsorasluminophores, whether or not chemically defined.
-Synthetic organic colouringmatter, and preparations based thereon as specified in Note 3 to thisChapter: --Dispersedyes andpreparations based thereon --Acid dyes,whetherornot pre-metallised, and preparations based thereon; mordant dyesand preparations based thereon --Basic dyesand preparationsbased thereon --Direct dyes andpreparations based thereon --Vat dyes(includingthose usable in that state as pigments) and preparations based thereon --Reactivedyes andpreparations basedthereon --Pigments and preparations based thereon --Other, includingmixtures of colouringmatterof two ormoreof thesub headings 3204.11 to3204.19 productsofa 3204.20 00 -Synthetic organic products of akind used as fluorescent brightening agents 3204.90 00 -Other 165 DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% 0% kg kg kg 532.211 532.212 532.219 0% 0% kg kg 532.31 532.32 15% 0% 0% kg kg kg 532.221 532.222 532.229 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg 531.11 531.12 531.13 531.14 531.15 531.16 531.17 531.19 kg 531.211 kg 531.219 HS CET DESCRIPTIONOFGOODS 3205.00 00 32.06 Colourlakes;preparationsasspecifiedinNote3 to this Chapterbased oncolourlakes.
Othercolouringmatter;preparationsasspecified inNote thanthoseof heading32.03,32.04or32.05;inorganicproducts ofa kind usedasluminophores,whether ornot chemically defined.
3tothisChapter,other DUTY RATE UNIT FOR DUTY SITC REV4 0% kg -Pigmentsand preparations based on titanium dioxide: --Containing80%or morebyweight of titanium dioxide calculated on thedrymatter --Other -Pigments and preparations based on chromium compounds -Other colouringmatterand otherpreparations: --Ultramarine and preparations based thereon --Lithopone and other pigments and preparations based on zinc sulphide --Other -Inorganic products ofakind used as luminophores Prepared pigments, prepared opacifiers and preparedcolours, vitrifiable enamelsandglazes, engobes (slips), liquidlustres andsimilar preparations,ofa kind usedinthe ceramic, enamellingor glassindustry;glassfritandother glass, intheformof powder, granules offlakes.
-Prepared pigments, prepared opacifiers, prepared colours and similarpreparations -Vitrifiable enamels andglazes, engobes (slips) and similar preparations -Liquid lustres andsimilar preparations -Glass fritand otherglass, in the form of powder, granules or flakes Paints and varnishes (including enamels and lacquers) chemicallymodifiednaturalpolymers,dispersed ordissolvedinanon-aqueousmedium;solutions definedinNote4 tothisChapter.
-Based on polyesters: ---Automotive paints ---Marinepaints ---Enamels ---Other paints based on synthetic polymers of as 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg 533.111 kg kg kg kg kg kg 533.119 533.12 533.14 533.15 533.17 533.18 kg 533.511 kg 533.512 kg kg 533.513 533.514 15% 15% 15% 15% kg/ l kg/ l kg/ l kg/ l 533.4211 533.4212 533.4213 533.4214 166 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY ---Marinevarnishes (includinglacquers) ---Other varnishes(includinglacquers) ---Other -Based on acrylicor vinylpolymers: ---Automotive paints ---Marinepaints ---Enamels ---Other paints ---Marinevarnishes (includinglacquers) ---Other varnishes(includinglacquers) ---Other -Other: ---Automotive paints ---Marine paints ---Enamels ---Other paints ---Marinevarnishes (includinglacquers) ---Other varnishes(includinglacquers) ---Other Paints and varnishes (including enamels and lacquers) chemicallymodifiednaturalpolymers,dispersed ordissolved inanaqueous medium.
-Based on acrylicor vinylpolymers: ---Paints ---Enamels ---Varnishes (including lacquers) -Other: ---Paints ---Enamels ---Varnishes (including lacquers) synthetic basedon 10 20 30 00 Other paints and varnishes (including enamels, polymersor 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% SITC REV4 533.4215 533.4216 533.4219 533.4221 533.4222 533.4223 533.4224 533.4225 533.4226 533.4229 533.4291 533.4292 533.4293 533.4294 533.4295 533.4296 533.4299 kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l 533.411 533.412 533.413 533.414 533.415 533.419 3210.00 10 3210.00 3210.00 3210.00 3210.00 3210.00 3210.00 3211.00 20 30 40 50 60 70 00 lacquers and distempers); prepared water pigments ofa kindusedforfinishingleather.
---Water-thinned paints (emulsion paints or dispersion paints) ---Distempers, dry ---Enamels ---Other paints ---Marinevarnishes (includinglacquers) ---Other varnishes(includinglacquers) ---Preparedwaterpigments of akind used for finishingleather Prepared driers.
15% kg/ l 533.431 15% 15% 15% 15% 15% 5% kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l 533.432 533.433 533.434 533.435 533.436 533.437 0% kg/ l 533.53 167 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 32.12 3212.10 3212.90 3212.90 00 00 20 3212.90 90 32.13 3213.10 3213.90 00 00 32.14 3214.10 00 (including metallic powdersand flakes) Pigments dispersedinnon-aqueousmedia,inliquidor paste form,ofakindusedinthemanufacture ofpaints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packingsfor retail sale.
-Stampingfoils -Other: ---Dyesand othercolouringmatter put up in forms orpackings forretail sale ---Other Artists’,students’orsignboardpainters’colours, modifyingtints,amusementcoloursandthelike, tubes,jars,bottles, pansor insimilar forms or packings.

intablets, 0% 0% 0% kg 533.441 kg 533.443 kg 533.449 -Colours in sets -Other Glaziers’ putty, grafting putty, resin cements, caulking andothermastics;painters’ fillings;non-refractorysurfacingpreparations for façades, indoorwalls,floors, ceilings or thelike.
-Glaziers’ putty,grafting putty, resin cements,caulking compounds andothermastics; painters’fillings: compounds 5% 5% kg kg 533.521 533.529 3214.10 3214.10 3214.10 3214.10 3214.10 3214.10 3214.90 32.15 3215.11 3215.19 3215.90 3215.90 3215.90 10 20 30 40 50 90 00 00 00 00 10 90 ---Mastics ---Painters’fillings ---Glaziers’ linseed oilputty ---Otherglaziers’ putty ---Graftingputty(motor bodyfiller) ---Other -Other Printing ink, writing or drawing ink and other inks,whetherornot concentratedorsolid.
-Printingink: --Black --Other -Other: ---Writingor drawingink ---Other 5% 15% 15% 15% 15% 5% 5% 15% 15% 15% 20% kg kg kg kg kg kg kg kg kg kg kg 553.541 533.542 533.543 533.544 533.545 533.546 533.549 533.21 533.29 895.911 895.919 168 CHAPTER 33 ESSENTIAL OILS ANDRESINOIDS; PERFUMERY, COSMETIC OR TOILETPREPARATIONS Notes.

1.
1.

ThisChapter doesnotcover: (a) Naturaloleoresinsor vegetableextractsofheading 13.01 or 13.02; (b) Soap or other productsofheading34.01; or (c) Gum, woodor sulphateturpentineor other productsofheading38.05.

2.

3.

4.

The expression substancesofheading33.01,toodoriferousconstituentsisolated synthetic aromatics.
"odoriferous substances" in heading 33.02 refers only to substancesor the to fromthose Headings33.03to33.07apply,interalia,toproducts,whetherornotmixed (otherthanaqueousdistillatesandaqueoussolutionsofessentialoils),suitable foruse asgoodsofthese headings and putupinpackingsofa kindsoldbyretail for suchuse.
Theexpression"perfumery,cosmeticortoiletpreparations"inheading33.07 applies,interalia, to the followingproducts: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated orcoated with cosmetics; contactlens wadding,feltandnonwovens,impregnated,coated orartificialeyesolutions; orcoveredwithperfumeor cosmetics; animal toiletpreparations.
169 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 ornot),includingconcretes and Essentialoils(terpeneless absolutes;resinoids;extractedoleoresins; concentrates ofessentialoils infats, infixedoils, in waxesorthelike,obtained byenfleurageor maceration; terpenic by-products of the deterpenationofessentialoils;aqueousdistillates and aqueoussolutionsofessentialoils.
-Essential oils of citrus fruit: --Oforange --Oflemon --Other: ---Ofgrapefruit ---Oflime ---Other -Essential oils other thanthose of citrus fruit: --Ofpeppermint (Mentha piperita) --Ofother mints --Other: ---Ofbay ---Ofclove ---Ofginger ---Ofnutmeg ---Ofpatchouli ---Ofpimento ---Other -Resinoids -Other: ---Aqueousdistillates and aqueous solutions of essential oils ---Other Mixtures of odoriferous substances and mixtures (includingalcoholic solutions) withabasisofone or more ofthesesubstances,ofakindusedasraw materialsinindustry;other preparationsbasedon odoriferous substances,ofa kindusedforthe manufactureofbeverages.
15% 5% 15% 15% 5% 5% 5% 15% 15% 5% 15% 15% 5% 5% 5% 0% 0% kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l kg/ l 551.312 551.313 551.315 551.314 551.319 551.324 551.325 551.3295 551.3296 551.3291 551.3292 551.3293 551.3294 551.3299 551.33 kg/ l 551.351 kg/ l 551.359 3302.10 3302.10 00 10 3302.10 20 -Ofakind used in thefood ordrink industries: ---Mixtures of two ormoreof bay,clove, nutmeg, orange, patchouliand pimento oils ---Preparations based on odoriferous substances,of akind used in themanufactureof beverages 3302.10 3302.90 3303.00 3303.00 3303.00 90 00 00 10 90 ---Other -Other Perfumes andtoilet waters.
---Bayrum ---Other 15% kg 551.411 0% 0% 0% 20% 20% kg 551.412 kg/ l kg/ l kg/ l kg/ l 551.419 551.49 553.11 553.19 170 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 ofthe skin(otherthanmedicaments), Beautyormake-uppreparationsandpreparationsfor thecare includingsunscreenorsuntanpreparations;manicure orpedicurepreparations.
-Lip make-up preparations -Eyemake-up preparations -Manicureor pedicurepreparations -Other: --Powders, whetheror not compressed --Other: ---Sunscreen or sun tanpreparations ---Other Preparations foruseonthe hair.

-Shampoos -Preparations forpermanent wavingor straightening -Hair lacquers -Other Preparationsfororalordentalhygiene,including denture fixative pastesandpowders;yarnusedto clean betweenthe retail packages.
-Dentifrices: ---Toothpastes ---Other -Yarn used to clean between the teeth (dentalfloss) -Other Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not included;preparedroom elsewherespecifiedor deodorizers,whetheror notperfumedorhaving disinfectant properties.
-Pre-shave, shavingor after-shavepreparations -Personal deodorants andanti-perspirants -Perfumed bath salts andotherbath preparations -Preparations forperfumingor deodorizingrooms, teeth(dental inindividual floss), 20% 20% 20% kg kg kg 553.21 553.22 553.23 20% kg 553.24 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% kg kg kg kg kg kg kg kg kg kg 553.25 553.29 553.31 553.32 553.33 553.39 553.41 553.42 553.43 553.49 20% 20% 20% kg kg kg 553.51 553.52 553.53 includingodoriferous preparations used during religious rites: 3307.41 00 -- “Agarbatti” and otherodoriferous preparations 20% kg 553.541 which operatebyburning 3307.49 3307.90 00 00 --Other -Other 20% 20% kg kg 553.549 553.59 171 CHAPTER 34 SOAP, ORGANIC SURFACE-ACTIVEAGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPAREDWAXES, POLISHING ORSCOURING PREPARATIONS, CANDLESANDSIMILAR ARTICLES,MODELLING PASTES,"DENTAL WAXES"ANDDENTAL PREPARATIONS WITHA BASIS OFPLASTER Notes.
1.

ThisChapter doesnotcover: (a) Ediblemixturesorpreparationsofanimalorvegetablefatsoroilsofa kindusedasmouldreleasepreparations(heading 15.17); (b) Separatechemically defined compounds;or (c) Shampoos,dentifrices,shavingcreamsandfoams,orbathpreparations, containing soap or other organic surface-active agents (heading 33.05,33.06or 33.07).
Forthepurposesofheading34.01,theexpression"soap"appliesonlytosoap solubleinwater.Soapandtheotherproductsofheading34.01maycontain substances (forexample,disinfectants,abrasivepowders,fillersor medicaments).

Products containing abrasive powders remain classified in heading 34.01onlyifinthe formofbars,cakes ormoulded otherforms piecesorshapes.In theyaretobeclassifiedinheading34.05as"scouringpowdersand similar preparations".
added Forthepurposesofheading34.02,"organicsurface-activeagents"areproductswhich whenmixedwithwaterataconcentrationof0.5%at20oCandlefttostandforonehour atthesametemperature: (a) giveatransparentortranslucentliquid orstableemulsion without separation ofinsolublematter; and (b) reducethesurfacetension ofwaterto 4.5 x10-2N/m (45 dyne/cm)or less.

In heading 34.03 bituminousminerals"appliesto theproductsdefined in Note2 to Chapter27.

"petroleum oils and oils obtained the expression from 2.

3.

4.

5.
3.

4.

5.

In heading 34.04, subject to the exclusions provided below, the expression"artificialwaxesandpreparedwaxes"appliesonlyto: (a) Chemicallyproduced organicproductsofawaxycharacter,whetherornot water-soluble; (b) Productsobtainedbymixingdifferentwaxes; (c) Products of a waxy character with a basis of one or more waxes and containing fats,resins,mineralsubstancesorother materials.

6.
6.

The headingdoes not apply to: (a) Productsofheading 15.16, 34.02 or 38.23, even ifhavingawaxy character; 172 (b) Unmixed animal waxes or unmixed vegetable waxes,whether or notrefinedorcoloured, ofheading 15.21; (c) Mineral waxesor similar products of heading 27.12, whether or not intermixedor merely coloured;or (d) Waxesmixedwith, dispersedin or dissolved in aliquidmedium(headings34.05, 38.09, etc.).
173 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 Soap;organicsurface-activeproductsandpreparationsforuse assoap, in theformofbars, cakes, moulded piecesorshapes, whether or and notcontainingsoap;organicsurface-active preparationsforwashing theskin, in theformofliquid or creamand retailsale,whether or notcontaining soap; paper, putupfor wadding, coated or feltand non-wovens, coveredwithsoapordetergent.
impregnated, products -Soap and organicsurface-activeproductsand preparations, in the form of bars,cakes, mouldedpieces or shapes, paper, wadding,feltand non-wovens, impregnated,coated or coveredwith soap or detergent: -- For toilet use (includingmedicated products): ---Medicated soap ---Other, in the formofbars, cakes, moulded pieces or shapes ---Other --Other: ---In theform of bars, cakes, moulded pieces orshapes, for laundryand otherhousehold uses ---Other -Soap in other forms: ---Industrial soaps ---Other -Organic surface-activeproducts and preparations for washingtheskin, in the form of liquid or creamand put up for retail sale, whether ornot containingsoap Organicsurface-activeagents(otherthansoap);surface- active preparations,washing preparations(including auxiliary washing preparations)andcleaning preparations,whetherornotcontainingsoap, otherthan those of heading 34.01.
-Organic surface-activeagents, whether ornot put up for retail sale: --Anionic: ---Put up forretail sale ---Other --Cationic: ---Put up forretail sale ---Other --Non-ionic: ---Put up forretail sale ---Other --Other: 174 40% 40% kg kg 554.111 554.112 40% kg 554.119 40% kg 554.151 40% kg 554.159 5% 40% 20% kg kg kg 554.191 554.199 554.226 20% 5% 20% 5% 20% 5% kg kg kg kg kg kg 554.211 554.212 554.213 554.214 554.215 554.216 HS CET DESCRIPTIONOFGOODS ---Put up forretail sale ---Other -Preparations put up forretail sale: ---Dish washingliquids ---Other liquid detergents ---Other detergents ---Liquid bleaches ---Other bleaches ---Laundryblue ---Other -Other: ---Liquid detergents ---Other detergents ---Other Lubricating preparations (including cutting- oilpreparations,bolt ornut releasepreparations,anti-rust oranti-corrosion preparations andmouldrelease preparations, based onlubricants)and preparationsofa kindusedfor theoilorgrease treatment oftextile materials, leather, furskins or othermaterials,but excluding preparationscontaining, as basic constituents,70%ormore by weightof petroleumoils or ofoils obtained frombituminous minerals.
-Containingpetroleum oils or oils obtained from bituminous minerals: --Preparationsforthe treatment of textile materials, leather, furskinsor other materials --Other -Other: DUTY RATE UNIT FOR DUTY SITC REV4 20% 5% 20% 20% 20% 20% 20% 0% 20% 20% 20% 20% kg kg kg kg kg kg kg kg kg kg kg kg 554.217 554.219 554.221 554.222 554.223 554.224 554.225 554.227 554.229 554.231 554.232 554.239 5% kg 597.71 25% kg 597.72 3403.91 00 3403.99 00 --Preparations forthe treatment of textile materials, leather, furskinsor other materials --Other 5% kg 597.73 25% kg 597.74 34.04 Artificial waxes andpreparedwaxes.
3404.20 3404.90 00 00 34.05 -Ofpoly(oxyethylene) (polyethyleneglycol) -Other 5% 5% kg kg 598.35 598.39 Polishes andcreams, forfootwear, furniture,floors, coachwork, glass or metal, scouring pastes andpowders andsimilarpreparations (whetherornotintheformof paper, wadding,felt, nonwovens, cellular plastics or cellular rubber, impregnated, coatedor coveredwith such preparations), excluding waxes of heading34.04.
175 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 3405.10 00 -Polishes, creams and similarpreparations for footwear or 20% kg 554.31 leather 3405.20 00 -Polishes, creams and similarpreparations forthe 20% kg 554.32 maintenanceof woodenfurniture, floors orother woodwork 3405.30 00 -Polishes and similarpreparations forcoachwork,otherthan 20% kg 554.33 metal polishes 3405.40 00 -Scouringpastes and powders and other scouring 20% kg 554.34 preparations 3405.90 3405.90 3405.90 00 10 90 -Other: ---Metal polishes ---Other 3406.00 00 Candles, tapers andthelike.
3406.00 3406.00 3406.00 3406.00 3406.00 3407.00 10 20 30 40 90 ---Candles oftallow ---Decorative candles of paraffin wax ---Other candles of paraffin wax ---Other candles ---Other Modelling pastes, including those putupfor children’s amusement;preparations knownas “dental wax” oras “dental impressioncompounds”, put upinsets,in packingsfor retail saleorin plates, horseshoeshapes, sticks or similarforms;otherpreparations forusein dentistry, with a basisof plaster (ofcalcinedgypsumor calciumsulphate).
20% 20% 20% 20% 20% 20% 20% kg kg kg kg kg kg kg 554.351 554.359 899.311 899.312 899.313 899.314 899.319 3407.00 3407.00 10 90 ---Modellingpastes ---Other 0% 0% kg kg 598.951 598.959 176 CHAPTER 35 ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES Notes.

1.
1.

ThisChapter doesnotcover: (a) Yeasts (heading 21.02); (b) Bloodfractions(otherthanbloodalbuminnotpreparedfortherapeuticor prophylacticuses), medicamentsor other productsofChapter30; (c) Enzymaticpreparationsfor pre-tanning (heading 32.02); (d) EnzymaticsoakingorwashingpreparationsorotherproductsofChapter34; (e) Hardened proteins(heading 39.13);or (f) Gelatin productsof theprinting industry (Chapter 49).
2. purposesof Forthe "dextrins"meansstarchdegradation productswithareducingsugarcontent,expressedasdextrose onthe drysubstance, notexceeding 10%.

heading35.05,theterm Suchproductswithareducing sugarcontentexceeding 10% fallin heading 17.02.

177 HS CET DESCRIPTIONOFGOODS 35.01 3501.10 3501.90 3501.90 3501.90 00 00 10 90 35.02 3502.11 3502.19 3502.20 00 00 00 3502.90 00 3503.00 3504.00 35.05 3505.10 3505.20 00 00 35.06 3506.10 00 Casein, caseinates and other casein derivatives; casein glues.
-Casein -Other: ---Caseinglues ---Other Albumins(includingconcentratesoftwoormore whey proteins, containing by weight more than 80%wheyproteins,calculatedonthedrymatter), albuminates andotheralbumin derivatives.
-Egg albumin: --Dried --Other -Milk albumin, includingconcentrates oftwo or morewheyproteins other not protein elsewhere gluesofanimalorigin,excluding coloured)andgelatinderivatives; andtheirderivatives; derivatives, whetherornotsurface- isinglass; caseinglues -Other Gelatin (including gelatin in rectangular (including square)sheets, workedor other ofheading35.01.

Peptones substancesandtheir specifiedorincluded;hidepowder,whetherornot chromed.
Dextrins and other modified starches (for example, pregelatinisedor esterifiedstarches); glues basedonstarches,or on dextrinsor other modified starches.

-Dextrins and other modified starches -Glues Preparedgluesandotherpreparedadhesives,not elsewhere specifiedor included; productssuitable for use asgluesoradhesives, retailsale asgluesoradhesives,notexceedinganetweightof 1 kg.
-Products suitable foruse asgluesoradhesives, put up for retail sale asgluesor adhesives, not exceeding anet weight of 1 kg put for up 3506.91 00 3506.99 00 35.07 3507.10 00 -Other: --Adhesives based on polymers of headings 39.01 to 39.13 oron rubber --Other Enzymes; prepared enzymes not elsewhere specified or included.
-Rennet and concentrates thereof 178 DUTY RATE UNIT FOR DUTY SITC REV4 0% kg 592.21 15% 5% kg kg 592.221 592.229 0% 0% 0% 0% 0% kg kg kg kg kg 025.31 025.39 592.231 592.239 592.24 0% kg 592.25 0% 0% kg kg 592.26 592.27 15% kg 592.291 15% kg 592.292 15% kg 592.299 0% kg 516.911 HS CET DESCRIPTIONOFGOODS 3507.90 3507.90 3507.90 00 10 20 -Other: ---Enzymes ---Preparedenzymes notelsewherespecified or included, fortenderizing meat 3507.90 90 ---Other DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% 0% kg kg 516.912 516.913 kg 516.919 179 CHAPTER 36 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLEPREPARATIONS Notes.
1.

ThisChapterdoesnotcoverseparatechemicallydefinedcompoundsotherthan those described in Note2 (a)or (b)below.

2.
2.

Theexpression"articlesofcombustiblematerials"inheading36.06appliesonly to: (a) Metaldehyde, hexamethylenetetramineandsimilar substances,put upin forms (for example, tablets, sticksor similar forms) for use asfuels;fuels withabasisofalcohol, andsimilar preparedfuels, in solidor semi-solid form; (b) Liquidor liquefied-gasfuels in containersofa kindusedfor filling or refilling cigaretteor similar lighters andofacapacitynotexceeding300 cm3; and (c) Resin torches, firelighters andthelike.
AdditionalCARICOMGuidelines.

1.

2.

InTariffItems3605.00.10and3605.00.20,therateofdutyisbasedonunitsof kg /100 containers.

InTariffItems3605.00.30and3605.00.40,therateofdutyisbasedonunitsof kg /1000matches.

180 HS CET DESCRIPTIONOFGOODS 3601.00 3602.00 3603.00 36.04 3604.10 3604.90 3604.90 3604.90 3604.90 3605.00 00 00 00 00 00 10 20 90 3605.00 3605.00 10 20 Propellant powders.

Prepared explosives, other than propellant powders.
Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators.

Fireworks, signalling flares, rain rockets, fog signals andotherpyrotechnicarticles.

- Fireworks -Other: ---Rain rockets ---Warningand distresssignals ---Other Matches, other than pyrotechnic articles of heading 36.04.
---Incontainers of 30matches or less ---Incontainers of morethan 30 matches but not morethan 60 matches DUTY RATE UNIT FOR DUTY SITC REV4 5% 5% 5% 20% Free Free 20% kg kg kg kg kg kg kg 593.11 593.12 593.2 593.31 593.331 593.332 593.339 20% 20% kg/100 kg/100 899.321 899.322 3605.00 30 ---Incontainers of morethan 60 matches but not 20% kg/1000 899.323 3605.00 40 36.06 3606.10 00 morethan 70 matches ---Incontainers of morethan 70 matches Ferro-ceriumandotherpyrophoricalloysinall forms; articles of combustible materials as specifiedinNote2 tothisChapter.
-Liquid or liquefied-gasfuels in containers ofa 20% kg/1000 899.324 5% kg 899.34 kind used for fillingorrefillingcigaretteor similar lighters andof acapacitynot exceeding300cm 3 3606.90 00 -Other 5% kg 899.39 181 CHAPTER 37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS Notes.

1.

ThisChapter doesnotcoverwaste or scrap.

2.

InthisChaptertheword"photographic"relatestotheprocessbywhichvisible imagesareformed,directlyorindirectly,bythe onphotosensitive surfaces.
actionoflight orotherformsof radiation 182 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 Photographic platesandfilm intheflat,sensitized, unexposed, ofany materialotherthan paper, paperboardortextiles; instantprintfilmin theflat, sensitized, unexposed,whetheror not in packs.
-For X-ray -Instantprintfilm - Otherplatesand film, with anysideexceeding255 mm - Other: --For colourphotography(polychrome) -- Other Photographicfilm inrolls, sensitized,unexposed, of any materialother than paper, paperboardor textiles; instant printfilm inrolls,sensitized, unexposed.
-For X-ray - Otherfilm, withoutperforations, ofa widthnotexceeding105 mm: 20% --For colourphotography(polychrome) 20% -- Other, with silverhalideemulsion 20% -- Other 0% 0% 0% kg/m2 kg kg/m2 882.21 882.22 882.23 kg kg/m2 882.24 882.29 kg/m2 882.31 Kg/u kg/m2 kg/m2 882.331 882.3332 882.339 - Otherfilm, withoutperforations, ofa widthexceeding 105 mm: -- Ofawidth exceeding610 mmand ofa length exceeding200 m, forcolourphotography(polychrome) -- Ofa width exceeding610 mmand ofa length exceeding200 m, other than forcolourphotography -- Ofa width exceeding610 mmnotexceeding200 m -- Ofa width exceeding105 mmbutnotexceeding610 mm - Otherfilm, forcolourphotography(polychrome): -- Ofa width notexceeding16mm -- Ofa width exceeding16mmbutnotexceeding35 mmand ofalength notexceeding30 m, forslides -- Ofa width exceeding16mmbutnotexceeding35 mmand ofalength notexceeding30 m,other than for slides -- Ofa width exceeding16mmbutnotexceeding35 mmand ofalengthexceeding30 m -- Ofa width exceeding35mm - Other: -- Ofawidth notexceeding35mmand ofa length not exceeding30 m -- Ofa width notexceeding35mmand ofa length exceeding30 m -- Ofa width exceeding35mm Photographicpaper, paperboard andtextiles, sensitized, unexposed.
-In rollsofa width exceeding610 mm 183 20% kg/m2 882.341 20% kg/m2 882.342 20% 20% kg/m2 kg/m2 882.343 882.344 20% 20% kg/m kg/m 882.352 882.353 5% kg/m 882.354 5% kg/m 882.355 20% kg/m 882.356 5% 5% kg/m 882.394 kg/m 882.395 20% kg/m 882.399 0% kg 882.41 HS CET DESCRIPTIONOFGOODS 3703.20 00 3703.90 00 00 3704.00 3705.00 00 37.06 3706.10 00 3706.90 00 37.07 3707.10 00 3707.90 00 - Other, forcolourphotography(polychrome) - Other Photographicplates,film,paper, paperboard and textiles,exposed but notdeveloped.
Photographic platesandfilm, exposed anddeveloped, otherthan cinematographicfilm.

Cinematographic film , exposed and developed, whether or not incorporating sound track or consisting only of sound track - Ofa widthof35 mmormore - Other Chemicalpreparationsfor photographic uses (other than varnishes, glues,adhesivesandsimilar preparations);unmixed productsfor photographic uses, putup inmeasuredportions or put upforretail salein aformreadyfor use.
-Sensitisingemulsions - Other DUTY RATE 0% 0% 0% 0% UNIT FOR DUTY kg kg kg SITC REV4 882.42 882.49 882.5 kg 882.6 15% 15% kg/m kg/m 883.1 883.9 0% 0% kg kg 882.11 882.19 184 CHAPTER 38 MISCELLANEOUS CHEMICAL PRODUCTS Notes.

1.
ThisChapter doesnotcover: (a) Separatechemicallydefined elementsorcompoundswiththe exceptionof thefollowing: (1) Artificialgraphite(heading 38.01); (2) Insecticides, rodenticides, fungicides,herbicides,anti-sprouting products andplant- growth regulators,disinfectants andsimilar products,put up as describedin heading 38.08; (3) Productsputupaschargesforfire-extinguishersorputupinfire- extinguishing grenades (heading38.13); (4) CertifiedreferencematerialsspecifiedinNote2 below; (5) Productsspecified in Note3 (a) or 3(c)below; (b) Mixtures ofchemicalswith foodstuffs orothersubstances with nutritive value, ofa kind used in the preparationofhuman foodstuffs (generally heading 21.06); (c) Slag,ash and sludge), (includingsludges,other containingmetals,arsenic ortheirmixturesand meeting therequirements ofNote3 (a) or 3(b) toChapter26 (heading 26.20); residues sewage than (d) Medicaments(heading30.03 or30.04);or (e) Spentcatalystsofakindusedfortheextractionofbase metalsorforthe manufacture of (heading 26.20), spentcatalysts ofakind metal form chemical compounds of base usedprincipally (heading71.12)orcatalystsconsistingofmetalsormetalalloysinthe of,forexample,finelydividedpowderorwovengauze(SectionXIVor XV).
metals the ofprecious recovery for 2.

(A) Forthepurposeof heading38.22,theexpression “certified reference materials”means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the themethods used todetermine degreeofcertainty associated with each value and which are suitable for analytical, calibrating or referencing purposes.
these values and (B) With the exception of the products of Chapter 28 or 29, for the classificationofcertified headingin precedenceover anyother referencematerials,heading38.22shalltake theNomenclature.

3.
Heading38.24includesthefollowinggoodswhicharenottobeclassifiedinany theNomenclature– other heading of 185 (a) Culturedcrystals(otherthanopticalelements)weighingnotlessthan2.5 geach,ofmagnesiumoxide orofthe halidesofthe alkali oralkaline-earth metals; (b) Fuseloil; Dippel'soil; (c) Inkremoversput up in packingsfor retail sale; (d) Stencilcorrectors, othercorrecting fluids and correction tapes (other than thoseofheading 96.12), putup in packingsfor retailsale; and (e) Ceramicfiring testers,fusible(for example, Seger cones).
4.

Throughout the Nomenclature, “municipal waste” means waste of a kind collected fromhouseholds,hotels,restaurants,hospitals,shops,offices,etc.,road and pavement sweepings, as well as construction and demolition waste.
Municipalwastegenerallycontainsa largevarietyofmaterialssuchasplastics, food rubber,wood, ordiscardedarticles.The materials,brokenfurniture term“municipalwaste”,however,does notcover: paper, otherdamaged textiles,glass,metals, and (a) Individualmaterialsorarticlessegregatedfromthewaste,suchaswastes of plastics, rubber, spent batterieswhichfallin or metals and wood, paper, textiles, theirappropriateheadingsof theNomenclature; glass (b) Industrialwaste; (c) Waste pharmaceuticals, asdefinedin Note4 (k)to Chapter30;or (d) Clinicalwaste,asdefinedin Note6 (a)below.
5.

Forthepurposesofheading38.25,“sewagesludge”meanssludgearisingfrom effluent treatmentplantandincludespre-treatmentwaste, scourings and unstabilised sludge.

Stabilised sludge when suitable for use as fertilizer is excluded(Chapter31).

urban 6.
For thepurposesofheading 38.25, theexpression “other wastes”appliesto: (a) Clinicalwaste,thatis,contaminatedwastearisingfrommedicalresearch, diagnosis, treatmentorothermedical,surgical, dentalorveterinary procedures, which often contain pathogens and pharmaceutical substances and requirespecialdisposalprocedures (forexample,soiled dressings,usedglovesandusedsyringes); (b) Waste organicsolvents; (c) Wastesofmetalpicklingliquors,hydraulicfluids,brakefluidsandanti- freezing fluids; and (d) Other wastesfrom chemicalor allied industries.
Theexpression“otherwastes”doesnot,however,coverwasteswhichcontain mainly petroleum oils or oils obtained from bituminous minerals (heading 27.10).

7.

Forthepurposesofheading38.26,theterm"biodiesel"meansmono-alkylesters offatty acids 186 ofakindused as a fuel,derived fromanimalorvegetable fats and oils whether or not used.

Subheading Notes.

1.

2.

3.
4. its its or salts Subheadings 3808.52 and 3808.59 cover only goods of heading 38.08, containing one or more of the following substances: alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO);DDT(ISO) (clofenotane (INN),1,1,1-trichloro-2,2-bis(p- chlorophenyl)ethane);dieldrin(ISO,INN); 4,6-dinitro-o-cresol (DNOC (ISO))or its salts; dinoseb ethylene dibromide (ISO)(1,2- (ISO), dibromoethane);ethylene fluoroacetamide (ISO);heptachlor(ISO);hexachlorobenzene (ISO);1,2,3,4,5,6-hexachlorocyclohexane(HCH (ISO)),including lindane(ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide);parathion (ISO);parathion-methyl (ISO)(methyl- pentachlorophenol(ISO),its parathion); penta- perfluorooctane saltsoritsesters;perfluorooctanesulphonic sulphonamides;perfluorooctanesulphonylfluoride; phosphamidon(ISO);2,4,5- T (ISO)(2,4,5- trichlorophenoxyaceticacid),its salts orits esters; tributyltin compounds.
endosulfan dichloride(ISO)(1,2- octabromodiphenylethers; dichloroethane); acidanditssalts; esters; (ISO); and Subheading 3808.59 also covers dustable powder formulations containing a mixtureofbenomyl (ISO), carbofuran (ISO)andthiram (ISO).
Subheadings3808.61to3808.69coveronlygoodsofheading38.08,containing alpha-cypermethrin (ISO), bendiocarb (ISO), bifenthrin (ISO), chlorfenapyr (ISO),cyfluthrin (ISO),deltamethrin lambda-cyhalothrin fenitrothion (INN), (INN,ISO),etofenprox (ISO),malathion(ISO),pirimiphos-methyl (ISO)or propoxur (ISO).
(ISO), (PCBs), biphenyls polychlorinated Subheadings 3824.81 to 3824.88 cover only mixtures and preparations containingone followingsubstances: oxirane(ethylene oxide), polybrominated biphenyls ormore ofthe (PBBs),polychlorinated terphenyls(PCTs),tris(2,3- dibromopropyl)phosphate,aldrin (ISO) (ISO),camphechlor(ISO)(toxaphene),chlordane(ISO),chlordecone (clofenotane(INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO), mirex (ISO), 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)),including lindane (ISO,INN), pentachlorobenzene (ISO),hexachlorobenzene (ISO),perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, perfluorooctane sulphonyl fluorideor tetra-, penta-, hexa-, hepta-or octabromodiphenyl ethers.
(ISO),DDT Forthepurposesofsubheadings3825.41and3825.49,“wasteorganicsolvents” arewastescontainingmainlyorganicsolvents,notfit asprimaryproducts,whetheror notintended for recoveryof thesolvents.
for furtheruseaspresented 187 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 38.01 3801.10 00 3801.20 00 3801.30 00 3801.90 00 38.02 3802.10 00 3802.90 00 00 00 3803.00 3804.00 38.05 Artificialgraphite;colloidalorsemi-colloidal graphite;preparations based on graphite or other carbonin theformofpastes, blocks, plates orother semi-manufactures.
- Artificialgraphite - Colloidalorsemi-colloidalgraphite - Carbonaceouspastesforelectrodesand similarpastes forfurnacelinings - Other Activatedcarbon;activated naturalmineral products;animalblack,including spent animalblack.

- Activatedcarbon - Other Talloil,whether ornotrefined.

Residual lyesfrom the manufactureofwood pulp, whether or notconcentrated, desugared or chemically treated,includinglignin sulphonates, butexcluding talloilofheading 38.03.
Gum,wood orsulphateturpentine andother terpenic oils produced bythe distillation orother treatment of coniferouswoods;crudedipentene;sulphite turpentineand othercrude para-cymene;pine oil containingalpha-terpineolasthemainconstituent.

3805.10 00 3805.90 00 3805.90 10 3805.90 90 38.06 3806.10 00 3806.20 00 3806.30 00 3806.90 00 - Gum, wood orsulphateturpentine oils - Other: ---Pineoil --- Other Rosin and resin acids, and derivativesthereof;rosin spiritandrosin oils;rungums.
- Rosin andresinacids -Salts ofrosin, of resinacids orofderivativesof rosinor resin acids, otherthan saltsof rosin adducts -Estergums - Other 3807.00 00 Wood tar;woodtaroils;woodcreosote;wood 0% 0% 0% 0% 0% 0% 0% 0% 5% 0% 0% 0% 0% 0% 0% 0% 38.08 naphtha;vegetable pitch;brewers’pitchand similar preparations based on rosin, resin acids oron vegetablepitch.
Insecticides, rodenticides,fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants andsimilarproducts, put upinforms or packingsforretailsaleor aspreparations or articles (forexample, sulphur-treated bands,wicks and candles, andfly-papers).
188 kg kg kg kg kg kg/l kg/l kg 598.611 598.612 598.613 598.619 598.64 598.65 598.11 598.12 kg/l 598.131 kg/l kg/l kg kg kg kg kg/l 598.132 598.139 598.141 598.142 598.143 598.149 598.18 HS CET DESCRIPTIONOFGOODS - Goods specifiedin SubheadingNote 1tothis Chapter: -- DDT(ISO) (clofencotane (INN)), inpackings ofa net weightcontentnotexceeding300g -- Other - Goods specifiedin SubheadingNote 2tothis Chapter: --In packings ofa netweightcontentnotexceeding 300g --In packings ofa netweightcontentexceeding300g butnotexceeding7.5 kg -- Other - Other: --Insecticides: ---For use inagriculture as approved bythe Competent Authority, whetherornotputupinforms orpackingfor retailsale ---Mosquitocoils --- Other, putupinforms orpackings forretailsale or aspreparations orarticles --- Other --Fungicides -- Herbicides, anti-sproutingproducts and plant-growth regulators: --- Herbicides --- Anti-sproutingproducts ---Plantgrowth regulators -- Disinfectants: ---Put up in forms orpackings ofanetweightnot exceeding6 kgorasarticles --- Other -- Other: ---Rodenticides: ----Put up informs orpackings ofa netweightnot exceeding6 kgorasarticles ---- Other --- Other: ----Put up informs orpackings ofa netweightnot exceeding6 kgorasarticles ---- Other Finishing agents, dyecarriersto acceleratethe dyeing orfixing ofdyestuffs andother products and preparations (forexample, dressingsand mordants), ofa kind usedin the textile, paper,leather orlike industries, notelsewherespecified orincluded.
DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% 0% 0% 0% kg kg kg kg kg 591.1311 591.1319 591.1121 591.1122 591.1129 Free kg 591.11 20% 20% 5% Free Free Free Free 20% 5% 20% 5% 20% 5% kg kg kg kg kg kg kg kg kg kg kg kg kg 591.12 591.13 591.19 591.2 591.31 591.32 591.33 591.411 591.419 591.951 591.952 591.991 591.999 189 HS CET DESCRIPTIONOFGOODS DUTY RATE 0% 5% 0% 0% UNIT FOR DUTY kg kg kg kg SITC REV4 598.911 598.912 598.913 598.914 0% kg 598.961 0% kg 598.969 -With a basisofamylaceoussubstances - Other: -- Ofa kind usedin the textile orlike industries -- Ofa kind usedin the paperorlike industries -- Ofa kind usedin the leatherorlikeindustries Pickling preparationsformetalsurfaces;fluxesand otherauxiliary preparationsfor soldering, brazingor welding;soldering, brazing orwelding powders and pastes consisting of metaland other materials; preparations ofa kindused as coresor coatingsfor weldingelectrodes orrods.
-Picklingpreparationsformetalsurfaces;soldering, brazingorweldingpowders and pastesconsistingof metaland othermaterials - Other Anti-knock preparations,oxidationinhibitors,gum inhibitors, viscosityimprovers, anti-corrosive preparations and otherprepared additives,formineraloils (including gasoline)orfor otherliquids usedfor thesame purposesasmineraloils.
- Anti-knockpreparations: -- Based on lead compounds -- Other - Additivesforlubricatingoils: -- Containingpetroleumoils oroilsobtained from bituminousminerals -- Other - Other Preparedrubberaccelerators;compound plasticisers for rubberor plastics, notelsewherespecified or included;anti-oxidising preparations and other compoundstabilizersforrubberor plastics.
-Prepared rubberaccelerators - Compound plasticisers forrubberorplastics - Anti-oxidisingpreparations and othercompound stabilizersfor rubberorplastics: --Mixturesofoligomers of2,2,4-trimethyl-1,2- dihydroquinoline (TMQ) -- Other Preparationsand chargesforfire-extinguishers; chargedfire-extinguishing grenades.

Organiccompositesolvents andthinners, not elsewherespecified or included;prepared paintor varnish removers.
---Thinners includingreducers --- Other 0% 0% 0% 0% 0% 0% 0% 0% 0% Free 15% 5% 190 kg kg kg kg kg kg kg kg kg kg kg kg 597.211 597.219 597.251 597.259 597.29 598.63 598.931 598.9321 598.9329 598.94 533.551 533.559 HS CET DESCRIPTIONOFGOODS Reaction initiators,reaction acceleratorsandcatalytic preparations, notelsewhere specified orincluded.
-Supported catalysts: --With nickelornickelcompounds as the active substance --With precious metalorprecious metalcompounds as the active substance -- Other - Other Refractorycements,mortars, concretesand similar compositions, otherthanproducts ofheading 38.01.

-Mortars - Other Mixed alkylbenzenes andmixed alkylnaphtha-lenes, otherthanthose ofheading 27.07 or 29.02.
-Mixed alkylbenzenes -Mixed alkylnaphthalenes Chemicalelements dopedfor use inelectronics,in the formofdiscs,wafersor similarforms;chemical compounds dopedfor usein electronics.

Hydraulic brakefluids and otherpreparedliquidsfor hydraulictransmission, notcontaining or containing lessthan 70%byweightofpetroleumoils or oils obtainedfrombituminous minerals.

Anti-freezing preparations and prepared de-icingfluids.
--- Anti-freezingpreparations ---Prepared de-icing fluids Preparedculture mediafor the developmentor maintenanceofmicro-organisms(including viruses and thelike)or ofplant, human oranimalcells.

Diagnosticorlaboratoryreagents ona backing, prepareddiagnostic or laboratory reagentswhether or notona backing, otherthan thoseofheading 30.02 or 30.06;certified referencematerials.

Industrialmoncarboxylicfatty acids;acid oilsfrom refining; industrialfatty alcohols.
-Industrialmoncarboxylicfattyacids;acid oilsfrom refining: --Stearic acid -- Oleic acid --Talloilfattyacids -- Other -Industrialfattyalcohols Preparedbindersforfoundry mouldsor cores; chemicalproducts and preparations of the chemical or allied industries (including thoseconsisting of mixtures ofnaturalproducts), notelsewherespecified or included.
191 DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg 598.81 598.83 598.85 598.89 662.331 662.339 598.41 598.45 598.5 15% kg 597.31 15% 0% 0% kg kg kg 597.331 597.332 598.67 0% kg 598.69 0% 0% 0% 0% 0% kg kg kg kg kg 512.181 512.182 512.183 512.189 512.17 HS CET DESCRIPTIONOFGOODS -Prepared bindersforfoundrymoulds orcores - Non-agglomerated metalcarbides mixed togetheror with metallic binders -Prepared additivesforcements, mortarsorconcretes - Non-refractorymortars and concretes -Sorbitolotherthanthatofsubheading2905.44 -Mixtures containinghalogenated derivativesof methane,ethane orpropane: -- Containingchlorofluorocarbons (CFCs), whetheror notcontaininghydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs)orhydrofluorocarbons(HFCs) -- Containingbromochlorodifluoromethane, bromotrifluoromethane ordibromotetrafluoroethanes -- Containinghydrobromofluorocarbons(HBFCs) -- Containinghydrochlorofluorocarbons(HCFCs), whetherornotcontaining perfluorocarbons (PFCs)or hydrofluorocarbons(HFCs), butnotcontaining chlorofluorocarbons (CFCs) -- Containingcarbontetrachloride -- Containing1,1,1-trichloroethane(methylchloroform) -- Containingbromomethane (methylbromide)or bromochloromethane -- Containingperfluorocarbons (PFCs)or hydrofluorocarbons(HFCs), butnotcontaining chlorofluorocarbons (CFCs)orhydrochlorofluorocarbons (HCFCs) -- Other - Goods specifiedin SubheadingNote 3tothis Chapter: -- Containingoxirane (ethyleneoxide) -- Containingpolychlorinated biphenyls (PCBs), polychlorinated terphenyls(PCTs)orpolybrominated biphenyls (PBBs) -- Containingtris(2,3-dibromopropyl)phosphate -- Containingaldrin (ISO), camphechlor (ISO) (toxaphene),chlordane(ISO),chlordecone(ISO), DDT (ISO) (clofenotane(INN),1,1,1-trichloro-2,2- bis(pchlorophenyl)ethane),dieldrin (ISO,INN),
 endosulfan (ISO), endrin(ISO), heptachlor (ISO)or mirex (ISO) -- Containing1,2,3,4,5,6-hexachlorocyclohexane(HCH (ISO)), includinglindane (ISO,INN) -- Containingpentachlorobenzene (ISO)or hexachlorobenzene(ISO) -- Containingperfluorooctanesulphonicacid, itssalts, perfluorooctane sulphonamides,orperfluorooctane sulphonyl fluoride DUTY RATE 0% 0% 0% 0% 0% UNIT FOR DUTY kg kg kg kg kg SITC REV4 598.991 598.993 598.97 598.98 598.994 0% kg 598.9951 0% 0% 0% 0% 0% 0% 0% 0% 5% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 598.9952 598.9953 598.9954 598.9955 598.9956 598.9957 598.9958 598.9959 598.9961 598.9962 598.9963 598.9964 598.9965 598.9966 598.9967 192 HS CET DESCRIPTIONOFGOODS 3824.88 00 3824.91 00 3824.99 00 38.25 3825.10 00 3825.20 00 3825.30 00 3825.41 00 3825.49 00 3825.50 00 3825.61 00 3825.69 00 3825.90 00 00 3826.00 -- Containingtetra-, penta-, hexa-hepta-or octabromodiphenylethers - Other: --Mixturesand preparationsconsistingmainlyof (5- ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5- yl)methylmethylmethylphosphonateand bis[(5-ethyl-2- methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate -- Other Residualproducts of the chemicalor alliedindustries, not elsewherespecified orincluded;municipalwaste; sewage sludge;otherwastesspecified in Note 6tothis Chapter.
-Municipalwaste -Sewagesludge - Clinicalwaste -Waste organic solvents: -- Halogenated -- Other -Wastesofmetalpicklingliquors, hydraulic fluids, brake fluidsand anti-freeze fluids - Otherwastes fromchemicaloralliedindustries: --Mainlycontainingorganic constituents -- Other - Other Biodieselandmixtures thereof, notcontaining or containinglessthan 70%byweightofpetroleumoils or oils obtainedfrombituminous minerals.
DUTY RATE 0% UNIT FOR DUTY kg SITC REV4 598.9968 0% kg 598.9991 0% kg 598.9999 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg 598.81 598.82 598.83 598.84 598.85 598.86 598.87 598.88 598.89 598.89 193 SECTION VII PLASTICS ANDARTICLES THEREOF; RUBBER ANDARTICLES THEREOF Notes.

1.
Goodsputupinsetsconsistingoftwoormoreseparateconstituents,someorall ofwhichfallinthisSectionandareintended togethertoobtaina productofSectionVIorVII,aretobeclassifiedintheheadingappropriateto thatproduct,provided that the constituents are– tobemixed (a) havingregardtothemannerinwhichtheyareputup,clearlyidentifiable asbeingintendedto be usedtogether withoutfirst being repacked; (b) presented together; and (c) identifiable, whether by their nature or by the relative proportions in whichtheyarepresent, asbeing complementaryoneto another.
2.

Exceptforthegoodsofheading39.18or39.19,plastics,rubber,andarticles thereof,printedwithmotifs,charactersorpictorialrepresentations,whichare notmerely to theprimaryuseof thegoods, fallin Chapter49.

incidental 194 CHAPTER 39 PLASTICS ANDARTICLES THEREOF Notes.

1.
1.

ThroughouttheNomenclaturetheexpression"plastics"meansthosematerialsof headings39.01 to39.14 whichareorhave beencapable, eitheratthe momentof polymerisation or at influence somesubsequent plasticiser)by (usuallyheatandpressure,ifnecessarywithasolventor moulding,casting,extruding,rollingorotherprocess retainedon theremovalof the externalinfluence.
intoshapes which external formed stage, under being are of Throughout the Nomenclature any reference to "plastics" also includes vulcanisedfibre.Theexpression,however,doesnotapplytomaterialsregarded astextilematerialsofSection XI.

2.
ThisChapter doesnotcover: (a) Lubricating preparationsofheading 27.10or34.03; (b) Waxesofheading27.12 or 34.04; (c) Separatechemically definedorganic compounds(Chapter29); (d) Heparin or itssalts(heading 30.01); (e) Solutions (other than collodions) consisting of any of the products specified the foils inheadings39.01 weightofthesolventexceeds50%oftheweightofthesolution(heading32.08);stamping ofheading32.12; to39.13involatileorganicsolventswhen (f) Organicsurface-activeagents or preparationsofheading34.02; (g) Run gumsor ester gums(heading 38.06); (h) Prepared additives formineraloils(includinggasoline)or forotherliquids usedfor thesamepurposes asmineraloils (heading 38.11); (ij) Preparedhydraulic fluidsbased onpolyglycols,siliconesorotherpolymers ofChapter39 (heading38.19); (k) Diagnosticor laboratoryreagents onabacking ofplastics(heading 38.22); (l) Syntheticrubber,asdefinedforthepurposesofChapter40,orarticlesthereof; (m) Saddlery or harness (heading 42.01) or trunks, suitcases, handbags orother containersof heading 42.02; (n) Plaits,wickerworkor other articlesofChapter 46; 195 (o) Wallcoveringsofheading 48.14; (p) GoodsofSection XI (textiles andtextile articles); (q) Articles ofSectionXII(forexample, footwear,headgear, umbrellas,sun umbrellas,walking- sticks,whips, riding-cropsor partsthereof); (r) Imitation jewelleryofheading 71.17; (s) Articles of Section XVI (machines and mechanical or electrical appliances); (t) Partsofaircraftor vehiclesofSection XVII; (u) ArticlesofChapter90(forexample,opticalelements,spectacleframes, drawing instruments); (v) ArticlesofChapter 91 (for example, clock or watch cases); (w) ArticlesofChapter92(for example, musicalinstrumentsor partsthereof); (x) ArticlesofChapter94(forexample,furniture,lampsandlightingfittings,illuminatedsig ns,prefabricatedbuildings); (y) ArticlesofChapter95 (for example, toys, games, sportsrequisites);or (z) Articles of Chapter fasteners, combs,mouthpieces the like,partsofvacuum flasksorthe like,pens,propellingpencils,and monopods,bipods,tripods andsimilar articles).
buttons, slide cigarette-holdersor (for example, brushes, 96 orstems forsmokingpipes, 3.
Headings39.01to39.11applyonlytogoodsofakindproducedbychemical synthesis,falling inthe following categories– (a) Liquidsyntheticpolyolefinsofwhichlessthan60%byvolumedistilsat300oC, after conversion to 1,013 millibars when a reduced-pressure distillation method isused(headings39.01 and39.02); (b) Resins,nothighlypolymerised,ofthecoumarone-indenetype(heading39.11); (c) Other syntheticpolymerswith anaverageofatleast 5monomer units; (d) Silicones(heading 39.10); (e) Resols(heading 39.09)andother prepolymers.

4.
4.

Theexpression"copolymers"coversallpolymersinwhichnosinglemonomer unitcontributes95%or morebyweight to the totalpolymer content.
requires, copolymers Forthe purposesofthisChapter,exceptwhere (includingco-polycondensates,co-polyadditionproducts,block and graftcopolymers)andpolymerblendsare tobeclassifiedin the heading covering polymers of that by weightovereveryothersinglecomonomerunit.For comonomer unit which predominates the contextotherwise copolymers 196 thepurposesof thesameheadingshallbe takentogether.
thisNote, constituentcomonomer unitsofpolymers fallingin Ifnosinglecomonomer unitpredominates,copolymers orpolymerblends,as the case maybe,are tobe among thosewhichequallymeritconsideration.

headingwhichoccurs lastinnumerical classified order the in 5.

Chemicallymodifiedpolymers,thatisthoseinwhichonlyappendagestothe mainpolymerchainhavebeenchanged intheheadingappropriatetothe graftcopolymers.

unmodifiedpolymer.Thisprovisiondoesnot bychemicalreaction,aretobeclassified to apply 6.
Inheadings39.01to39.14,theexpression"primaryforms"appliesonlytothe following forms: 7.

8.

(a) Liquids andpastes, including dispersions (emulsions andsuspensions)andsolutions; (b) Blocksofirregularshape,lumps,powders(includingmouldingpowders), granules, flakes andsimilar bulk forms.

Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 39.01 to39.14).
Forthepurposesofheading39.17,theexpression"tubes,pipesandhoses" hollowproducts,whethersemi-manufacturesorfinished usedforconveying,conductingordistributinggases example,ribbedgardenhose,perforated tubes).Thisexpressionalsoincludes sausage casings and other lay-flat tubing.
However, except for the last-mentioned, thosehaving an internalcross-section other than round, oval, rectangular (inwhichthe lengthdoesnotexceed 1.5times shapeofaregularpolygonarenottoberegarded the astubes,pipesandhosesbutas profileshapes.

means generally (for products,ofa or kind liquids thewidth)orin 9.
Forthepurposesofheading39.18,theexpression"wallorceilingcoveringsofplastics"applies toproductsinrolls,ofawidthnot less than45cm,suitable for wallor ceiling decoration, consisting ofplasticsfixedpermanentlyon abacking of any materialother thanpaper, the layerofplastics (on the face side)being grained,embossed,coloured, design-printedor otherwise decorated.

10.
10.

Inheadings39.20and39.21,theexpression"plates,sheets,film,foilandstrip" appliesonlytoplates,sheets,film,foilandstrip(otherthanthoseofChapter54)and toblocksofregulargeometricshape,whetherornotprinted orotherwise surface-worked,uncut orcut intorectangles cut theybecomearticlesreadyfor use).

(includingsquares)butnot worked(even further ifwhen so 11.
Heading39.25appliesonlytothefollowingarticles,notbeingproductscovered theearlierheadingsofsub-ChapterII: by anyof (a) Reservoirs,tanks(includingseptic tanks),vatsandsimilarcontainers,ofa capacityexceeding 3001; (b) Structural elements used, for example, in floors, walls or partitions, ceilingsor roofs; (c) Gutters andfittingstherefor; (d) Doors, windows and their framesandthresholdsfor doors; 197 (e) Balconies,balustrades,fencing, gatesandsimilar barriers; (f) Shutters,blinds(includingVenetianblinds)andsimilararticlesandparts andfittingsthereof; (g) Large-scale shelving for assembly and permanent installation, for example,in shops,workshops,warehouses; (h) Ornamental architectural features, for example, flutings, cupolas, dovecotes;and (i) Fittings and mountings intended for permanent installation in or on doors,windows, forexample, orotherparts staircases, knobs,handles,hooks,brackets,towel rails,switch-platesandother protective plates.
ofbuildings, walls Subheading Notes.

1.

WithinanyoneheadingofthisChapter,polymers(includingcopolymers)and chemicallymodifiedpolymers are tobeclassified according tothe following provisions: (a) Wherethereisasubheading named"other" in thesameseries: (1) The designationina the prefix"poly" (forexample,polyethylene and polyamide-6,6)means thatthe constituentmonomer unitormonomer units of togethermustcontribute thenamedpolymer 95%ormorebyweightofthe total polymer content.
subheadingofa polymer by taken (2) Thecopolymersnamedinsubheadings3901.30,3901.40,3903.20,3903.30 and 3904.30 are to be classifiedin those subheadings,provided that the comonomer units of the named copolymers contribute95%or morebyweightof thetotalpolymer content.

(3) Chemicallymodifiedpolymersare tobeclassified inthesubheading named"Other" are chemicallymodified polymers provided notmorespecificallycoveredbyanother subheading.
thatthe remainingSubheadingsin (4) Polymersnotmeeting(1), (2)or (3)above,are tobeclassifiedinthe subheading,among the the series, coveringpolymers ofthatmonomer unitwhichpredominatesby weightover every other singlecomonomerunit.For this purpose, constituentmonomerunitsofpolymers fallingin the same subheading shall be takentogether.

Only theconstituent comonomer units of the polymers in the series of subheadings under consideration areto be compared.
(b) Wherethereisno subheading named"Other"in thesameseries: (1) Polymersaretobeclassifiedinthesubheadingcoveringpolymers ofthatmonomer comonomer unitwhichpredominatesby unit.Forthispurpose,constituent monomerunitsof polymers fallingin the same subheadingshallbe taken together.Onlythe constituentcomonomer unitsofthe polymers in theseries under consideration areto be compared.

weightoverevery othersingle (2) Chemicallymodifiedpolymersare tobeclassified inthesubheading appropriateto theunmodified polymer.
198 Polymer blends are to be classified in the same subheading as polymersof thesamemonomer units in thesameproportions.

2.

For the purposes of subheading 3920.43, the term “plasticisers”includessecondaryplasticisers.

199 HS CET DESCRIPTIONOFGOODS 39.01 Polymers ofethylene, in primaryforms.
DUTY RATE UNIT FOR DUTY SITC REV4 -Polyethylenehavingaspecificgravityof less than 0.94 -Polyethylenehavingaspecificgravityof 0.94or more -Ethylene-vinyl acetatecopolymers -Ethylene-alpha-olefincopolymers, having a specificgravityof less than 0.94 -Other Polymers ofpropylene orofotherolefins, in primary forms.
-Polypropylene -Polyisobutylene -Propylene copolymers -Other Polymers ofstyrene, inprimary forms.

-Polystyrene: --Expansible --Other -Styrene-acrylonitrile (SAN) copolymers -Acrylonitrile-butadiene-styrene(ABS)copolymers -Other Polymers ofvinyl chlorideorofother halogenatedolefins,inprimary forms.
-Poly(vinyl chloride), not mixed with anyother substances -Other poly(vinyl chloride): --Non-plasticised --Plasticised -Vinyl chloride-vinyl acetate copolymers -Other vinyl chloridecopolymers -Vinylidene chloridepolymers - Fluoro-polymers: --Polytetrafluoroethylene --Other -Other Polymers ofvinyl acetateorofothervinyl esters, in primary forms; othervinyl polymers in primary forms.
-Poly(vinyl acetate): --In aqueous dispersion --Other -Vinyl acetate copolymers: 200 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg 571.11 571.12 571.2 571.91 571.9 575.11 575.12 575.13 575.19 572.11 572.19 572.91 572.92 572.99 0% kg 573.11 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg 573.12 573.13 573.91 573.92 573.93 573.941 573.949 573.99 575.911 575.912 HS CET DESCRIPTIONOFGOODS DUTY RATE --In aqueous dispersion --Other -Poly(vinyl alcohol), whetheror not containing unhydrolysedacetategroups -Other: --Copolymers --Other Acrylicpolymers in primary forms.
-Poly(methyl methacrylate) -Other Polyacetals, otherpolyethers andepoxide resins, in primary forms; polycarbonates, alkydresins, polyallylesters andotherpolyesters, in primary forms.

-Polyacetals -Other polyethers -Epoxide resins -Polycarbonates -Alkydresins -Poly(ethyleneterephthalate): --Havingaviscositynumberof 78ml/gor higher --Other -Poly(lactic acid) -Other polyesters: --Unsaturated --Other Polyamides in primaryforms.
-Polyamide-6,-11, -12, -6,6, -6,9, -6,10 or -6,12 -Other Amino-resins, phenolicresinsand polyurethanes, in primaryforms.

-Urea resins; thiourearesins -Melamine resins -Other amino-resins: --Poly(methylenephenyl isocyanate)(crudeMDI, polymeric MDI) --Other -Phenolic resins -Polyurethanes Silicones inprimary forms.

Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and otherproducts specified inNote3 tothis Chapter, not elsewherespecified or included, in primary forms.
201 UNIT FOR DUTY kg kg kg SITC REV4 575.913 575.919 575.921 kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 575.922 575.929 575.21 575.29 574.11 574.19 574.2 574.31 574.32 574.331 574.339 574.391 574.34 574.399 575.31 575.39 575.41 575.42 575.431 575.439 575.44 575.45 575.93 HS CET DESCRIPTIONOFGOODS -Petroleum resins, coumarone, indeneor coumarone-indeneresinsand polyterpenes -Other Cellulose andits chemical derivatives, not elsewherespecified or included, in primary forms.
-Cellulose acetates: --Non-plasticised --Plasticised -Cellulose nitrates (includingcollodions) -Cellulose ethers: --Carboxymethylcellulose and its salts --Other -Other Natural polymers (forexample, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewherespecified or included, in primary forms.

-Alginicacid, its salts and esters -Other Ion-exchangers based on polymers ofheadings 39.01 to 39.13, in primary forms.
II -WASTE, PARINGSAND SCRAP; SEMI- MANUFACTURES; ARTICLES Waste, parings andscrap, ofplastics.

-Ofpolymers ofethylene -Ofpolymers ofstyrene -Ofpolymers ofvinyl chloride -Ofotherplastics Monofilament ofwhichany cross-sectional dimensionexceeds 1mm,rods, sticks and profile shapes, whetherornotsurface-worked but not otherwise worked, ofplastics.

-Ofpolymers ofethylene -Ofpolymers ofvinyl chloride -Ofotherplastics Tubes, pipes andhoses, andfittings therefor (for example, joints, elbows,flanges), ofplastics.
-Artificialguts (sausagecasings) ofhardened protein orof cellulosic materials -Tubes, pipes andhoses, rigid: 202 DUTY RATE 0% 0% UNIT FOR DUTY kg SITC REV4 575.961 kg 575.969 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 575.51 575.52 575.53 575.541 575.549 575.59 575.94 575.95 575.97 579.1 579.2 579.3 579.9 583.1 583.21 583.9 0% kg 581.1 HS CET DESCRIPTIONOFGOODS --Ofpolymers of ethylene --Ofpolymers of propylene --Ofpolymers of vinylchloride --Ofother plastics -Other tubes, pipesandhoses: -- Flexibletubes, pipes and hoses, having a minimum burst pressureof 27.6 MPa --Other, not reinforced or otherwise combined with other materials, without fittings: ---Electrical conduits and otherpiping, of PVC ---Garden hose ---Other --Other, not reinforcedorotherwisecombined with othermaterials,with fittings: ---Garden hose ---Other --Other - Fittings Floorcoverings ofplastics, whetherornotself- adhesive, inrolls or intheformoftiles; wallor ceiling coverings ofplastics, as definedinNote9 to this Chapter.
-Ofpolymers ofvinyl chloride: ---Tiles ---Other -Ofotherplastics: ---Tiles ---Other Self-adhesive plates, sheets, film, foil, tape, strip andotherflat shapes, of plastics,whetherornot inrolls.

-In rolls of awidth notexceeding20 cm -Other: ---Havingthe characteristics of articles readyfor use, or marked forcuttinginto such articles ---Other Otherplates, sheets, film, foilandstrip, of plastics, non-cellular and not reinforced, laminated, supportedorsimilarlycombined with othermaterials.
-Ofpolymers ofethylene -Ofpolymers ofpropylene -Ofpolymers ofstyrene -Ofpolymers ofvinyl chloride: 203 DUTY RATE 15% 15% 15% 15% UNIT FOR DUTY kg kg kg kg SITC REV4 581.21 581.22 581.23 581.29 15% kg 581.31 15% 20% 15% 20% 15% 15% 15% 5% 5% 5% 5% 15% 15% 15% 15% 15% 15% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 581.41 581.42 581.49 581.51 581.59 581.6 581.7 893.311 893.312 893.313 893.319 582.11 582.191 582.199 582.21 582.22 582.23 HS CET DESCRIPTIONOFGOODS --Containingbyweightnot less than 6%of plasticisers.
--Other -Ofacrylicpolymers: --Ofpoly(methyl methacrylate) --Other -Ofpolycarbonates,alkyd resins, polyallyl esters orotherpolyesters: --Ofpolycarbonates --Ofpoly(ethyleneterephthalate) --Ofunsaturated polyesters --Ofother polyesters -Ofcellulose orits chemical derivatives: --Ofregeneratedcellulose --Ofcelluloseacetate --Ofother cellulose derivatives -Ofotherplastics: --Ofpoly(vinyl butyral) --Ofpolyamides --Ofamino-resins --Ofphenolic resins --Ofother plastics Otherplates, sheets, film, foilandstrip, of plastics.
-Cellular: --Ofpolymers of styrene --Ofpolymers of vinylchloride --Ofpolyurethanes --Ofregeneratedcellulose --Ofother plastics -Other Baths,shower-baths, sinks,wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns andsimilarsanitary ware, of plastics.

-Baths, shower-baths, sinks and wash-basins: ---Baths, shower-baths ---Sinks and wash-basins -Lavatoryseats and covers -Other Articles for theconveyanceorpacking ofgoods, of plastics;stoppers, lids, caps andotherclosures, of plastics.
204 DUTY RATE 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 5% 5% 5% 5% UNIT FOR DUTY kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg SITC REV4 582.243 582.249 582.251 582.259 582.261 582.262 582.263 582.269 582.281 582.282 582.289 582.291 582.292 582.293 582.294 582.299 582.911 582.912 582.913 582.914 582.919 582.99 893.211 893.212 893.213 893.219 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 -Boxes, cases,crates andsimilar articles: ---Eggboxes ---Other -Sacks and bags(includingcones): --Ofpolymers of ethylene --Ofother plastics -Carboys, bottles, flasksand similar articles: ---Bottles ---Other -Spools, cops, bobbins and similar supports -Stoppers, lids, caps andother closures: ---Lids andcaps ---Other -Other: ---Cups, other than tablewareof heading39.24 ---Other Tableware, kitchenware, otherhouseholdarticles and hygienic or toilet articles, of plastics.
-Tableware and kitchenware: ---Cups, forks, knives,plates, spoons andtumblers ---Drinkingstraws ---Other -Other: ---Ashtrays, buckets, coat-hangers and dustbins ---Flower pots ---Other Builders’ wareofplastics, not elsewherespecified orincluded.
-Reservoirs, tanks, vats and similar containers, ofa capacityexceeding300 litres: ---Tanks ---Other -Doors, windows and their frames andthresholds fordoors -Shutters, blinds (includingVenetian blinds) and similar articles andparts thereof -Other: ---Structuralelementsusedin ceilings orroofs ---Gutters ---Other Otherarticles ofplastics andarticles ofother materials ofheadings39.01 to 39.14 -Officeor school supplies 205 0% 0% 15% 15% 15% 0% 0% 15% 15% 15% 15% 20% 20% 20% 20% 20% 20% 10% 10% 15% 15% 15% 15% 15% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 893.191 893.192 893.111 893.119 893.193 893.194 893.195 893.196 893.197 893.198 893.199 893.321 893.322 893.323 893.324 893.325 893.329 893.291 893.292 893.293 893.294 893.295 893.296 893.299 10% kg 893.94 HS CET DESCRIPTIONOFGOODS 3926.20 00 3926.30 00 3926.40 00 3926.90 00 3926.90 10 3926.90 20 3926.90 30 3926.90 40 3926.90 50 3926.90 60 3926.90 70 3926.90 90 -Articles ofapparel andclothingaccessories (including gloves, mittens andmitts) - Fittings for furniture,coachwork or thelike -Statuettes andotherornamental articles -Other: ---Articles foruse in laboratories ---Transmission, conveyorand elevator belts ---Beads, bolts, screwsand washers ---Coversfor electricalswitches andoutlets and similar articles ---Corners forsuitcases, fastenersforhandbags; handles ---Handcuffs ---Motorvehicle licenceplates ---Other DUTY RATE 20% 20% 20% 0% 0% 0% 5% 0% 20% 15% 20% UNIT FOR DUTY kg kg kg kg kg kg kg kg kg kg kg SITC REV4 848.21 893.95 893.991 893.992 893.993 893.994 893.995 893.996 893.997 893.998 893.999 206 CHAPTER 40 RUBBER ANDARTICLES THEREOF Notes.
1.

Exceptwherethecontextotherwiserequires,throughouttheNomenclaturethe expression"rubber"means the followingproducts,whetherornot vulcanisedor hard:naturalrubber, balata,gutta-percha,guayule,chicleandsimilarnatural gums,syntheticrubber, facticederivedfrom oils, andsuchsubstancesreclaimed.

2.
2.

ThisChapter doesnotcover: (a) GoodsofSection XI (textiles andtextile articles); (b) Footwear or partsthereofofChapter64; (c) Headgear orpartsthereof (including bathingcaps)ofChapter65; (d) Mechanical or electrical appliances or parts thereof of Section XVI (including electricalgoodsofall kinds), ofhardrubber; (e) ArticlesofChapters90, 92, 94or 96;or (f) ArticlesofChapter95(otherthansportsgloves,mittensandmittsand articlesofheadings40.11 to 40.13).

3.
3.

Inheadings40.01to40.03and40.05,theexpression"primaryforms"applies forms: onlyto thefollowing (a) Liquidsandpastes(includinglatex,whetherornotpre-vulcanised,and other dispersionsandsolutions); (b) Blocks ofirregular shape, lumps, bales, powders, granules,crumbs and similar bulk forms.

4.
In Note1 to thisChapter andin heading 40.02, the expression "syntheticrubber" appliesto: (a) and29oC, willnotbreakon Unsaturatedsyntheticsubstanceswhichcanbeirreversiblytransformed byvulcanisationwithsulphurintonon-thermoplastic substanceswhich,at a temperature three being between18oC to timestheiroriginallengthandwillreturn,afterbeingextended twicetheiroriginallength,withinaperiodoffiveminutes,toa greater test,substances thanoneandahalftimes necessary forthe cross-linking,suchasvulcanising activatorsoraccelerators,maybe added; the as providedforbyNote5(B)(ii)and(iii)isalsopermitted.However,the presenceofanysubstancesnotnecessaryforthecross-linking,suchas plasticisersandfillers, isnotpermitted; theiroriginallength.For lengthnot this the purposesof ofsubstances extenders, extended presence to (b) Thioplasts (TM); and 207 (c) rubber modified Natural plastics, depolymerisednaturalrubber,mixtures ofunsaturated synthetic substanceswithsaturated synthetichighpolymersprovided thatallthe above-mentioned productscomplywith the requirementsconcerning vulcanisation, elongation andrecovery in(a)above.
or mixing with grafting by 5.
(A) Headings 40.01and 40.02 donot applytoanyrubberormixtureof rubberswhichhasbeen compounded,beforeor after coagulation, with: (i) vulcanisingagents,accelerators,retardersoractivators(otherthan those addedfor thepreparation ofpre-vulcanisedrubber latex); (ii) pigmentsorothercolouringmatter,otherthanthoseaddedsolely for thepurposeofidentification; (iii) plasticisers or extenders (except mineral oil in the case of oil-extended rubber),fillers,reinforcingagents,organicsolventsor anyother substances, except thosepermitted under(B); (B) The presence of the following substancesin any rubber or mixture of rubbers 40.02,asthe mixtureofrubbersretainsits classificationinheading shallnotaffectits casemaybe,providedthatsuchrubberor essentialcharacterasaraw material: 40.01or (i) emulsifiersor anti-tackagents; (ii) smallamountsofbreakdown productsofemulsifiers; (iii) very small amountsofthe following: heat-sensitive agents (generally forobtaining thermosensitiverubber latexes),cationic surface-active agents (generally for obtaining electro-positive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents,peptisers, preservatives,stabilisers, viscosity- controlagents, or similarspecial-purposeadditives.
6.

For the purposes of heading 40.04, the expression"waste,parings andscrap" means rubber or working of waste, parings from rubberandrubbergoodsdefinitelynotusableassuchbecauseofcutting-up, wear or other reasons.

themanufacture scrap and 7.

Threadwhollyof vulcanisedrubber,ofwhichanycross-sectionaldimensionexceeds5 mm, isto beclassified asstrip, rodsor profileshapes,ofheading 40.08.

8.

9.
8.

9.

Heading40.10includesconveyorortransmissionbeltsorbeltingoftextilefabric impregnated,coated,coveredorlaminated impregnated,coated, coveredor sheathedwithrubber.
withrubberormadefromtextileyarn or cord In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions "plates", "sheets"and "strip" applyonly toplates,sheetsand stripand toblocksofregular geometricshape,uncutor simplycut torectangular(includingsquare)shape, whetherornothavingthecharacterofarticlesandwhetherornotprinted worked, butnototherwise cutto shapeor further worked.
otherwisesurface- or Inheading40.08the expressions"rods"and"profileshapes" applyonly to such 208 products,whetherornotcut tolength orsurface-workedbutnototherwise worked.

209 HS CET DESCRIPTIONOF GOODS DUTY RATE UNIT FOR DUTY SITC REV4 40.01 4001.10 00 4001.21 00 4001.22 00 4001.29 00 4001.30 00 40.02 Naturalrubber, balata, gutta-percha, guayule,chicle and similar naturalgums, in primaryforms orin plates, sheets orstrip.
- Natural rubberlatex,whetherornotpre-vulcanized - Natural rubberinotherforms: --Smoked sheets --Technicallyspecified naturalrubber(TSNR) -- Other - Balata, gutta-percha, guayule, chicleandsimilarnatural gums Syntheticrubberandfacticederivedfromoils,in primaryforms or in plates, sheets or strip;mixtures ofany productofheading No.

40.01with any productof thisheading, in primaryforms or in plates,sheets orstrip.
.00 -Styrene-butadiene rubber(SBR);carboxylated styrene-butadienerubber(XSBR): --Latex -- Other - Butadiene rubber (BR) -Isobutene-isoprene(butyl)rubber (IIR); halo-isobutene-isoprenerubber(CIIRor BIIR): --Isobutene-isoprene (butyl)rubber (IIR) -- Other - Chloroprene(chlorobutadiene)rubber (CR): --Latex -- Other - Acrylonitrile-butadienerubber(NBR): --Latex -- Other -Isoprenerubber (IR) -Ethylene-propylene-non-conjugateddienerubber (EPDM) -Mixtures ofanyproductofheading40.01 withany productof thisheading - Other: --Latex -- Other Reclaimed rubber in primaryformsor inplates, sheets orstrip.
4004 .00 00 Waste, paringsand scrap ofrubber (other than hard rubber)and powders andgranulesobtained therefrom.

40.05 4005.10 00 Compoundedrubber, unvulcanised,in primary forms orin plates, sheetsor strip.
- Compounded with carbonblackorsilica 210 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 231.1 231.21 231.25 231.29 231.3 232.11 232.119 232.12 232.131 232.139 232.141 232.149 232.151 232.159 232.16 232.17 232.18 232.191 232.199 232.21 232.22 0% kg 621.11 HS CET DESCRIPTIONOF GOODS -Solutions;dispersions otherthanthose ofsubheading 4005.10 - Other: --Plates,sheetsand strip: ---Sheets for tyrerepair --- Other -- Other Otherforms (forexample, rods,tubesand profile shapes)and articles(for example, discsand rings), ofunvulcanisedrubber.
-“Camel-back” strips forretreadingrubbertyres - Other Vulcanised rubberthreadand cord.

Plates, sheets, strip, rodsand profile shapes, of vulcanized rubberother than hard rubber.

- Ofcellularrubber: --Plates,sheetsand strip -- Other - Ofnon-cellularrubber: --Plates,sheetsand strip -- Other Tubes, pipesand hoses, ofvulcanized rubber other than hardrubber,withorwithout theirfittings (for example,joints,elbows,flanges).
- Not reinforcedorotherwisecombined withother materials: --Withoutfittings --With fittings - Reinforcedorotherwise combined onlywith metal: --Withoutfittings --With fittings - Reinforcedorotherwise combined onlywithtextile materials: --Withoutfittings --With fittings - Reinforcedorotherwise combined withothermaterials: --Withoutfittings --With fittings Conveyor or transmissionbelts orbelting,of vulcanized rubber.
- Conveyorbelts orbelting: -- Reinforced only with metal -- Reinforced onlywithtextile materials -- Other 211 DUTY RATE UNIT FOR DUTY SITC REV4 0% kg 621.12 15% 5% 0% 15% 5% 5% 15% 15% 15% 15% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 621.191 621.192 621.199 621.21 621.29 621.31 621.321 621.329 621.331 621.339 621.46 621.461 621.463 621.45 621.46 621.47 621.48 621.49 629.21 629.22 629.24 HS CET DESCRIPTIONOF GOODS -Transmission beltsorbelting: --Endlesstransmission belts oftrapezoidalcross- section(v-belts),V-ribbed,ofan outsidecircumference exceeding60 cmbutnotexceeding180 cm --Endlesstransmission belts oftrapezoidalcross- section(v-belts), other thanV-ribbed,ofan outside circumferenceexceeding 60 cmbutnotexceeding180 cm --Endlesstransmission belts oftrapezoidalcross- section (V-belts), V-ribbed,ofanoutside circumference exceeding180 cmbutnotexceeding240 cm --Endlesstransmission beltsoftrapezoidalcross- section (V-belts), otherthan V-ribbed,ofan outside circumferenceexceeding 180 cmbutnotexceeding240 cm --Endlesssynchronous belts, ofan outside circumferenceexceeding 60 cmbutnotexceeding150 cm --Endlesssynchronous belts, ofan outside circumferenceexceeding 150 cmbutnotexceeding198 cm -- Other Newpneumatictyres, ofrubber.
- Ofa kindusedon motorcars(includingstation wagons and racingcars) - Ofa kind usedon busesor lorries - Ofa kind usedon aircraft - Ofa kind usedon motorcycles - Ofakind used on bicycles - Ofa kind usedon agriculturalorforestry vehiclesand machines - Ofa kind usedon construction, miningorindustrial handling vehiclesandmachines - Other Retreaded or used pneumatictyres ofrubber;solid or cushion tyres, tyretreads and tyreflaps, of rubber.
- Retreadedtyres: -- Ofa kind used on motorcars (includingstation wagons and racingcars) -- Ofa kind used onbusesor lorries -- Ofa kind used onaircraft -- Other - Used pneumatictyres: ---For retreadingand remoulding --- Other - Other 212 DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg 629.251 629.261 629.271 629.281 629.291 629.31 629.39 25% kg/2u 625.1 15% 0% 5% 5% 0% 0% 0% kg/2u kg/2u kg/2u kg/2u kg/u 625.2 625.3 625.41 625.42 625.591 kg/u 625.592 kg/u 625.599 40% kg/u 625.925 40% 0% 5% 5% 5% 5% kg/u kg/u kg/u kg/u kg/u kg/u 625.926 625.923 625.927 625.931 625.939 625.94 HS CET DESCRIPTIONOF GOODS Innertubes, ofrubber.
- Ofa kind usedon motorcars(includingstation wagons and racingcars), buses orlorries: --- Ofa kind usedon motorcars(includingstation wagons and racingcars) --- Ofa kind usedon buses orlorries - Ofa kind usedon bicycles - Other: --- Ofa kind usedon motorcycles --- Other Hygienic orpharmaceuticalarticles (includingteats), ofvulcanized rubberother than hard rubber,withor withoutfittings ofhard rubber.
-Sheath contraceptives - Other Articles ofapparelandclothingaccessories (including gloves,mittens andmitts),for allpurposes, of vulcanized rubberother than hard rubber.

- Gloves, mittensand mitts: --Surgical -- Other - Other: --- Articlesofapparel --- Other Other articlesofvulcanized rubberother thanhard rubber.
- Ofcellularrubber - Other: --Floorcoverings andmats --Erasers -- Gaskets, washers andotherseals -- Boatordockfenders, whetherornot inflatable -- Other inflatablearticles -- Other: ---Rubberbands --- Other Hardrubber (for example, ebonite) inallforms, includingwasteand scrap;articles ofhard rubber.
--- Hard rubber(forexample, ebonite),in allforms, includingwaste and scrap --- Articlesofhardrubber DUTY RATE UNIT FOR DUTY SITC REV4 15% kg/u 625.911 15% 5% 5% 5% kg/u kg/u kg/u kg/u 625.912 625.913 625.914 625.919 Free Free kg/u kg/u 629.11 629.19 Free 15% 10% 10% kg/2u kg/2u 848.221 848.229 kg kg 848.291 848.299 20% kg 629.92 20% 10% 20% 20% 20% 20% 20% 0% 5% kg kg kg kg kg kg kg kg kg 629.991 629.992 629.993 629.994 629.995 629.996 629.999 629.911 629.912 213 SECTION VIII RAW HIDES ANDSKINS, LEATHER, FURSKINS AND ARTICLES THEREOF;SADDLERYANDHARNESS;TRAVEL GOODS, HANDBAGS ANDSIMILAR CONTAINERS; ARTICLESOFANIMAL GUT(OTHERTHANSILK-WORMGUT)CHAPTER 41RAW HIDES ANDSKINS (OTHER THAN FURSKINS) ANDLEATHER Notes.
1.

ThisChapter doesnotcover: (a) Paringsor similar waste,ofraw hidesor skins (heading05.11); (b) (c) 2.
(A) Birdskinsorpartsofbirdskins,withtheirfeathersordown,ofheading 05.05 or 67.01; or or Hidesorskins,withthehairorwoolon,raw,tannedordressed(Chapter 43); the followingare,however, tobe classified inChapter41,namely,raw hidesandskins withthe hairorwoolon,ofbovine animals (including buffalo), of equine animals, of Astrakhan, sheep orTibetanlambs),of Broadtail,Caracul,Persianorsimilarlambs,Indian,Chinese,Mongolian kids),ofswine goatsorkids(exceptYemen,MongolianorTibetan goatsand (includingpeccary),ofchamois,ofgazelle,of camels (includingdromedaries),ofreindeer,ofelk,ofdeer,ofroebucks or ofdogs.
Headings 41.04 to 41.06 do not cover hides andskins whichhave undergone atanning(includingpre-tanning)processwhichisreversible 41.03, asthecasemaybe).

(headings41.01 (except lambs to (B) Forthepurposesofheadings41.04to41.06,theterm“crust”includes thathavebeen retanned,coloured orfat-liquored (stuffed) prior to drying.

hidesand skins 3.

ThroughouttheNomenclaturetheexpression“compositionleather”meansonly substancesof thekindreferredto inheading41.15.
214 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 0% kg 211.21 0% 0% kg kg 211.211 211.212 further (including Rawhidesandskinsof buffalo), bovine orequineanimals(fresh,orsalted, dried,limed, pickled or otherwisepreserved, but not tanned, parchment- dressedor prepared),whether ornotdehairedorsplit.
-Whole hides andskins, unsplit, of aweight per skin not exceeding8 kgwhensimplydried, 10 kgwhen dry- salted, or16 kgwhen fresh, wet-salted or otherwisepreserved -Whole hides andskins, of aweight exceeding16kg -Other, includingbutts, bends and bellies Raw skins of sheep or lambs (fresh, or salted, dried,limed, pickledor otherwise preserved, but not tanned, parchment-dressedor further prepared),whether ornotwith other thanthoseexcludedbyNote 1(c)tothis Chapter.
woolonorsplit, -With wool on -Without wool on: --Pickled --Other Otherrawhidesandskins(fresh,orsalted,dried, limed, pickledor otherwise preserved, but not tanned, parchment-dressedor further prepared), whether or not dehairedorsplit,otherthanthose excluded by Note1 (b)or1 (c)to this Chapter.

-Ofreptiles -Ofswine -Other Tanned or crust hides and skins of bovine (including buffalo)orequineanimals,without hair on, whetherornotsplit, but not furtherprepared.
-In the wet state(includingwet-blue): -- Fullgrains, unsplit; grain splits --Other -In the drystate(crust): -- Fullgrains, unsplit; grain splits --Other Tannedorcrustskinsorsheeporlambs,without wool on, whether or not split, but not further prepared.

-In the wet state(includingwet-blue) -In the drystate(crust) Tannedorcrusthidesandskinsofotheranimals, withoutwoolorhairon,whetherornotsplit,but notfurtherprepared.
215 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg 211.6 kg kg 211.71 211.79 kg kg kg 211.991 211.992 211.999 kg kg kg kg 611.418 611.47 611.422 611.45 kg kg 611.51 611.521 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 00 00 00 00 00 00 00 00 00 00 00 00 00 00 4106.21 4106.22 4106.31 4106.32 4106.40 4106.91 4106.92 41.07 4107.11 4107.12 4107.19 4107.91 4107.92 4107.99 [41.08] [41.09] [41.10] [41.11] 4112.00 41.13 4113.10 4113.20 4113.30 4113.90 00 00 00 00 41.14 4114.10 4114.20 00 00 including -Ofgoats or kids: --In the wet state (includingwet-blue) --In the drystate (crust) -Ofswine: --In the wet state (includingwet-blue) --In the drystate (crust) -Ofreptiles -Other: --In the wet state (includingwet-blue) --In the drystate (crust) Leather further prepared after tanning or of parchment-dressedleather, crusting, bovine(including buffalo)orequineanimals, without hairon, whetherornotsplit,otherthan leatherof heading 41.14.
-Whole hides andskins: -- Fullgrains, unsplit --Grain splits --Other -Other,includingsides: -- Fullgrains, unsplit --Grain splits --Other Deleted Deleted Deleted Deleted Leather further prepared after tanning or crusting, of sheeporlamb, without wool on, whetherornot split, other thanleatherof heading 41.14 Leather further prepared after tanning or crusting,includingparchment-dressedleather,of otheranimals,without woolor hairon,whetheror notsplit, other thanleatherof heading 41.14.
-Ofgoats or kids -Ofswine -Ofreptiles -Other Chamois(includingcombinationchamois)leather; patent leather and patent laminated leather; metallisedleather.
-Chamois (includingcombination chamois) leather -Patent leatherand patent laminated leather; parchment-dressedleather, including metallised leather 216 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg 611.613 611.614 611.615 611.63 611.64 611.65 611.66 611.711 611.72 611.73 611.74 611.75 611.799 0% kg 611.31 0% 0% 0% 0% 0% 0% kg kg kg kg 611.41 611.42 611.43 611.49 kg kg 611.51 611.52 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 41.15 witha Compositionleather leatherfibre,inslabs, notinrolls;paringsandotherwasteofleatheror ofcompositionleather, not suitable forthe manufacture ofleatherarticles;leather dust, powderand flour.
basisofleatheror sheetsorstrip,whetheror 4115.10 00 -Composition leatherwith a basisof leather or 0% kg 611.53 4115.20 00 leather fibre, in slabs, sheets or strip, whetheror not in rolls -Paringsand otherwasteof leatheror of composition leather, not suitable forthe manufacture ofleatherarticles; leatherdust, powder and flour 0% kg 611.54 217 CHAPTER 42 ARTICLESOFLEATHER; SADDLERYANDHARNESS; TRAVEL GOODS, HANDBAGS ANDSIMILAR CONTAINERS; ARTICLESOFANIMAL GUT(OTHERTHANSILK-WORMGUT) Notes.

1.
1.

ForthepurposesofthisChapter,theterm"leather"includeschamois(including combination chamois) leather, patent leather, patent laminatedleather and metallisedleather.

2.
ThisChapter doesnotcover: (a) Sterilesurgical catgutor similar sterilesuturematerials(heading 30.06); (b) Articles of apparel or clothing accessories (except gloves, mittens andmitts), lined withfurskin or artificialfur or towhichfurskin or artificial furisattachedontheoutsideexceptasmeretrimming(heading43.03or43.04); (c) Madeup articlesofnetting (heading 56.08); (d) ArticlesofChapter64; (e) Headgear orpartsthereof ofChapter65; (f) Whips, riding-cropsorother articlesofheading 66.02.; (g) Cuff-links, bracelets or other imitation jewellery(heading 71.17); (h) Fittingsortrimmingsforharness,suchasstirrups,bits,horsebrassesand buckles, separately presented(generallySection XV); (i) Strings,skinsfordrumsorthelike,orotherpartsofmusicalinstruments (heading 92.09); (j) ArticlesofChapter94 (for example, furniture, lamps andlighting fittings); (k) ArticlesofChapter95 (for example, toys, games, sportsrequisites);or (l) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other partsof these articles, button blanks, ofheading 96.06.
3.

(A) InadditiontotheprovisionsofNote2above,heading42.02doesnot cover: (a) Bags made of sheeting of plastics, whether or not printed, with handles, not designedfor prolongeduse(heading 39.23); (b) Articlesofplaiting materials(heading46.02).
(B) Articles ofheadings 42.02and 42.03 which haveparts ofprecious metalor metalcladwithpreciousmetal,ofnaturalor culturedpearls,ofpreciousor semi-precious stones (natural, synthetic or reconstructed) remain classifiedinthoseheadingsevenifsuchpartsconstitutemore thanminor fittings 218 orminorornamentation,provided that thesepartsdonotgive the articles theiressentialcharacter.If,on theotherhand,thepartsgive the articlestheiressentialcharacter,thearticlesaretobeclassifiedinChapter71.
4. theexpression“articlesofapparelandclothing Forthepurposesofheading42.03, accessories”applies,interalia,to for sportorforprotection),apronsand otherprotectiveclothing,braces,belts, bandoliersandwrist straps, butexcluding watchstraps(heading 91.13).

gloves,mittensandmitts (includingthose 219 HS CET DESCRIPTIONOFGOODS 4201.00 00 Saddleryandharness foranyanimal(including traces,leads, knee pads,muzzles, saddle cloths, saddle bags, dogcoats andthe like), ofany material.
DUTY RATE UNIT FOR DUTY SITC REV4 20% kg 612.2 42.02 containers; beveragesbags, Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, schoolsatchels,spectacle cases, binocular cases, cameracases,musicalinstrument cases, guncases, traveling- holstersandsimilar bags,insulatedfoodor toilet bags,rucksacks,handbags,shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle- cases, jewellery boxes,powder- boxes,cutlerycases and similar containers, of leather or of composition leather, of sheeting of plastics, of textilematerials,ofvulcanizedfibre or of paperboard, or wholly or mainly covered with suchmaterials or with paper.
-Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers: 4202.11 00 --With outersurfaceof leatheror of composition leather: ---Suit-casesand brief-cases ---Other --With outersurfaceofplastics or oftextile materials: ---Suit-cases ---Brief-cases ---Other --Other -Handbags, whetheror not with shoulder strap, includingthose withouthandle: --With outersurfaceof leatheror of composition leather --With outersurfaceofsheetingof plasticsorof textile materials --Other -Articles ofakind normallycarried in thepocketor in thehandbag: --With outersurfaceof leatheror of composition leather: ---Purses, spectacle cases andwallets ---Other --With outersurfaceofsheetingof plasticsorof textile materials: ---Purses, spectacle cases andwallets 20% 20% kg/u kg/u 831.211 831.219 20% 20% 20% 20% kg/u kg/u kg/u kg/u 831.221 831.222 831.229 831.29 20% kg/u 831.11 20% kg/u 831.12 20% kg/u 831.19 20% 20% kg/u kg/u 831.911 831.912 20% kg/u 831.913 220 HS CET DESCRIPTIONOFGOODS [42.04] 4205 4205.00 10 4205.00 4206.00 90 00 ---Other --Other -Other: --With outersurfaceof leatheror of composition leather: ---Travellingbags andtote bags ---Other --With outersurfaceofsheetingof plasticsorof textile materials: ---Travellingbags andtote bags ---Other --Other Articles of apparel and clothing accessories, of leatherorofcompositionleather.
-Articles ofapparel -Gloves, mittens and mitts: --Speciallydesignedforuse in sports --Other: ---Industrialgloves ---Other -Belts andbandoliers -Other clothingaccessories Deleted Otherarticles ofleatherorofcompositionleather.

---Articles of leather orof composition leather,ofa kind used in machineryor mechanical appliances orforothertechnical uses ---Other Articles of gut (other than silk-worm gut), of goldbeater’s skin,ofbladders or oftendons.
DUTY RATE UNIT FOR DUTY SITC REV4 20% 20% kg/u kg/u 831.914 831.919 20% 20% kg/u kg/u 831.9911 831.9919 20% 20% 20% kg/u kg/u kg/u 831.9921 831.9929 831.999 20% kg 848.11 20% 2 u 894.77 10% 20% 20% 20% 2 u 2 u kg kg 848.121 848.129 848.13 848.19 0% kg 612.1 20% 0% kg kg 612.9 899.91 221 CHAPTER 43 FURSKINS ANDARTIFICIAL FUR; MANUFACTURES THEREOF Notes.

1.
1.

Throughout the Nomenclature references to “furskins”, other than to raw furskins ofheading43.01,apply tohides orskins ofallanimals which havebeen tannedor dressedwiththe hair or woolon.

2.
2.

ThisChapter doesnotcover: (a) Birdskinsorpartsofbirdskins,withtheirfeathersordown(heading05.05 or 67.01); (b) Rawhidesorskins,withthehairorwoolon,ofChapter41(seeNote1(c) to thatChapter); (c) Gloves,mittensandmittsconsistingofleatherandfurskinorofleather and artificial fur (heading 42.03); (d) ArticlesofChapter64; (e) Headgear orpartsthereof ofChapter65; or (f) ArticlesofChapter95 (for example, toys,games, sportsrequisites).

3.

4.

5.
3.

4.

5.

Heading43.03includesfurskinsandpartsthereof,assembledwiththeaddition ofothermaterials,and partsor furskinsandparts accessoriesofgarmentsor in theform ofother articles.

thereof,sewntogetherin garmentsor formof the Articlesofapparelandclothingaccessories(exceptthoseexcludedbyNote2) linedwithfurskinorartificialfurortowhichfurskinorartificialfurisattached ontheoutsideexceptasmeretrimmingaretobeclassifiedinheading43.03or 43.04 asthecasemaybe.
ThroughouttheNomenclaturetheexpression“artificialfur”meansanyimitation offurskinconsistingofwool, hairorotherfibresgummedorsewnontoleather, orothermaterials,butdoes notincludeimitation (generally,heading 58.01 or 60.01).
fabric furksins obtained byweaving or knitting woven 222 DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg 212.1 212.22 kg kg 212.25 212.29 kg 212.3 kg kg kg 613.11 613.19 613.2 kg 613.3 20% kg 848.311 0% kg 848.312 20% kg 848.319 0% 20% kg kg 848.321 848.322 HS CET DESCRIPTIONOFGOODS 43.01 4301.10 00 furskins(includingheads,tails,paws Raw otherpiecesorcuttings,suitablefor otherthanrawhidesandskinsofheading41.01, 41.02 or41.03.
-Ofmink,whole,withorwithouthead,tailorpaws and furriers’use), 4301.30 00 -Oflamb, the following:Astrakhan,Broadtail, Caracul, Persianand similarlamb,Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws 4301.60 4301.80 00 00 -Of fox, whole, with orwithouthead, tail or paws -Other furskins, whole,with or without head, tail or paws 4301.90 00 -Heads, tails, paws andotherpieces or cuttings, suitable for furriers’use 43.02 Tannedordressedfurskins(includingheads,tails, pawsandotherpiecesorcuttings),unassembled, or assembled(withouttheadditionofother materials) other thanthose of heading 43.03.
-Whole skins, with or without head, tail or paws,not assembled: 4302.11 4302.19 4302.20 00 00 00 --Ofmink --Other -Heads, tails, paws andotherpieces or cuttings,not assembled 4302.30 00 -Whole skins and piecesor cuttings thereof, 43.03 4303.10 4303.90 4303.90 00 00 10 assembled Articlesofapparel,clothingaccessoriesandother articles of furskin.
-Articles ofapparel andclothing accessories -Other: ---Articles andaccessories foruse in machineryor mechanical appliances orforindustrial purposes 4303.90 90 4304.00 4304.00 4304.00 10 20 ---Other Artificial furandarticles thereof.

---Artificial fur ---Articles 223 SECTION IX WOOD ANDARTICLESOFWOOD;WOOD CHARCOAL; CORKAND ARTICLESOFCORK; MANUFACTURES OFSTRAW, OFESPARTO OR OFOTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK CHAPTER 44 WOODANDARTICLESOFWOOD; WOODCHARCOAL Notes.

1.
ThisChapter doesnotcover: (a) Wood, in chips, in shavings, crushed, ground or powdered, of a kindused primarilyin perfumery, in pharmacy, or forinsecticidal, fungicidalorsimilar purposes(heading 12.11); (b) Bamboos or other materialsofawoodynatureofakindusedprimarilyfor plaiting, in therough,whether or notsplit, sawn lengthwiseor cutto length (heading 14.01); (c) Wood,inchips,inshavings,groundorpowdered,ofakindusedprimarilyin dyeing or in tanning(heading 14.04); (d) (e) Activatedcharcoal (heading 38.02); Articleheading 42.02; (f) GoodsofChapter 46; (g) (h) (i) (j) (k) Footwear or partsthereofofChapter 64; GoodsofChapter66(forexample,umbrellasandwalking-sticksandpartsthereof); Goodsofheading 68.08; Imitation jewelleryofheading 71.17; GoodsofSectionXVIorSectionXVII(forexample,machineparts,cases, covers, cabinetsfor machines and apparatusandwheelwrights’ wares); (l) GoodsofSectionXVIII(forexample,clockcasesandmusicalinstruments andpartsthereof); (m) Partsof firearms(heading 93.05); (n) (o) (p) ArticlesofChapter94(forexample,furniture,lampsandlightingfittings, prefabricatedbuildings); ArticlesofChapter95 (for example, toys, games, sportsrequisites); Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons,pencils, and monopods, bipods, tripods and similar articles)excludingbodiesandhandles,ofwood,forarticlesofheading96.03;or (q) ArticlesofChapter97 (for example, worksofart).
224 2.

3.

4.

5.

6. thisChapter, In subjected tochemicalorphysicaltreatment(being,in the case oflayersbonded together,treatmentinexcessofthatneeded therebyacquiredincreaseddensityorhardnesstogetherwithimproved toensureagood bond),and whichhas mechanical strengthor resistanceto chemicalor electricalagencies.

theexpression“densifiedwood”means woodwhichhasbeen Headings toarticles boardorsimilarboard,fibreboard,laminatedwoodordensifiedwoodastheyapply to such articlesofwood.
to44.21apply respectivedescriptionsofparticle 44.14 the of Products of heading 44.10, 44.11 or 44.12 may be worked to form the shapesprovided for in respect of the goods of heading 44.09, curved, corrugated, perforated,cutorformed toshapesotherthansquareorrectangularorsubmitted to any otheroperationprovideditdoes not givethem thecharacter ofarticlesofother headings.
Heading44.17doesnotapplyto toolsinwhichtheblade,workingedge,working surfaceorotherworkingpartis formedbyanyofthe materialsspecifiedinNote1to Chapter82.

Subject to Note 1 above and except where the context otherwise requires, any reference to“wood” ina headingofthis Chapter applies also tobamboos and other materialsofawoodynature.

Subheading Notes.

1.


Forthepurposesofsubheading4401.31,theexpression"woodpellets"meansby- products such ascutter furniture- shavings,sawdustorchips,ofthe agglomerated transformation makingindustryorotherwood binderina the eitherdirectlybycompressionorby proportionnotexceeding3%byweight.Suchpelletsare cylindrical,withadiameternotexceeding25mmandalengthnotexceeding100 mm.

activities,whichhavebeen processingindustry, mechanicalwood additionofa AdditionalCARICOMNote.

1.
1.

Theunit for tariffitems 4418.50.10 and4418.50.20 is:kg and1,000 count.

HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 44.01 Fuelwood,inlogs,in billets,intwigs, in faggotsor insimilar particles; forms; not sawdustandwoodwasteandscrap,whetheror agglomeratedinlogs, briquettes, pellets or similarforms.
woodinchipsor - Fuel wood, in logs, in billets, in twigs,in faggotsor in similar forms: 4401.11 00 --Coniferous 10% Kg 245.01 225 HS CET DESCRIPTIONOFGOODS 4401.12 00 4401.21 4401.22 00 00 --Non-coniferous -Wood in chips or particles: --Coniferous --Non-coniferous -Sawdust andwood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms: 4401.31 4401.39 4401.40 00 00 00 --Wood pellets --Other -Sawdust andwood waste and scrap, not 44.02 4402.10 4402.90 00 00 44.03 agglomerated Woodcharcoal(includingshellornutcharcoal), whetherornotagglomerated.
-Ofbamboo -Other Woodintherough,whetherornotstrippedof barkorsapwood, or roughly squared.
-Treated with paint, stains, cresote orother preservatives: 4403.11 4403.12 00 00 4403.21 00 -- Coniferous --Non-coniferous -Other, coniferous: --Ofpine(Pinus spp), ofwhich anycross-sectional dimension is 15cm or more 4403.22 4403.23 00 00 --Ofpine(PINUS SPP), other --Of fir (Abies spp)and spruce (Piceaspp), of which anycross-sectional dimension is 15cm or more 4403.24 4403.25 00 00 --Of fir (Abies spp)and spruce (Piceaspp), other --Other, of which anycross-sectional dimension is 15cm or more 4403.26 00 4403.41 00 --Other -Other, oftropical wood: --Dark Red Meranti,Light Red Merantiand Meranti Bakau 4403.49 4403.49 4403.49 4403.91 4403.93 4403.94 4403.95 4403.96 4403.97 4403.98 00 10 90 00 00 00 00 00 00 00 --Other: ---Mahogany ---Other -Other: --Ofoak (Quercus spp.)
--Ofbeech(Fagus spp.

), of which anycross- sectional dimension is 15cm or more --Ofbeech(Fagus spp.

),other --Ofbirch (Betulaspp.

),of which anycross- --Of birch (betula spp.

), other --Of poplar and aspen (populous spp.)

--Of eucalyptus (Eucalyptus spp.)
sectional dimension is 15cm or more 226 DUTY RATE UNIT FOR DUTY SITC REV4 10% kg 245.11 0% 0% 15% 15% 15% kg kg kg kg kg 246.11 246.15 246.21 246.29 246.22 15% 15% kg kg 245.021 245029 0% 5% 0% 0% 0% 0% 0% kg/m kg/m 3 3 247.311 247.312 kg/m 3 247.41 kg/m kg/m 3 3 247.42 247.43 kg/m kg/m 3 3 247.44 247.45 0% kg/m 3 247.46 10% kg/m 3 247.511 5% 10% 0% 0% 10% 10% 10% 10% 10% kg/m kg/m 3 3 247.512 247.519 kg/m kg/m 3 3 247.521 247.522 kg/m kg/m kg/m kg/m kg/m 3 247.94 3 247.523 3 247.96 3 247.97 3 247.98 HS CET DESCRIPTIONOFGOODS 4403.99 44.04 4404.10 4404.10 4404.10 4404.20 4404.20 00 10 90 00 10 umbrellas,tool notturned,bent sawnlengthwise; --Other Hoopwood;splitpoles;piles,picketsandstakesof wooden wood,pointedbutnot sticks,roughlytrimmedbut or otherwiseworked, suitableforthemanufactureof walking- sticks, like; chipwoodandthelike.
-Coniferous: ---Split poles, piles, pickets, stakes andsticks ---Other -Non-coniferous: ---Split poles, piles, pickets, stakes andsticks, of handlesor the DUTY RATE 10% UNIT FOR DUTY 3 kg/m 247.99 SITC REV4 15% 5% kg kg 634.911 634.912 15% kg 634.913 4404.20 20 ---Split poles, piles, pickets, stakes andsticks, of 15% kg 634.914 greenheart 4404.20 44.05 44.06 4406.11 4406.12 4406.91 4406.92 44.07 4407.11 4407.11 4407.11 4407.11 4407.12 4407.19 4407.21 4407.22 4407.25 otherwood ---Other 90 00 Woodwool;woodflour.
Railway or tramway sleepers (cross-ties) ofwood.

-Not impregnated: -Coniferous --Non-coniferous -Other: --Coniferous --Non-coniferous Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed,sandedorend- jointed, ofa thickness exceeding 6mm.

-Coniferous: --Ofpine(Pinus spp): ---Pitch-pine ---Caribbean cedar (Cedrela odorata) ---Other, coniferous --Of fir(Abies spp)and sprucePiceaspp) --Other -Oftropicalwood: --Mahogany(swietenia spp.)
--Virola,Imbuiaand Balsa --Dark Red Meranti,Light Red Merantiand Meranti Bakau 00 00 00 00 00 10 20 90 00 00 00 00 00 227 5% 0% kg kg 634.919 634.93 15% 15% 15% 15% kg/m kg/m 3 3 248.11 248.12 kg/m kg/m 3 3 248.191 248.192 0% 15% 0% 15% 0% 3 3 3 kg/m kg/m kg/m 3 3 kg/m kg/m 248.21 248.45 248.29 248.22 248.28 5% 15% 15% kg/m kg/m kg/m 3 3 3 248.41 248.42 248.43 HS CET DESCRIPTIONOFGOODS 4407.26 00 --WhiteLauan, WhiteMeranti, WhiteSeraya, Yellow MerantiandAlan --Sapelli --Iroko --Other -Other: --Ofoak (Quercus spp.)
--Ofbeech(Fagus spp.)

--Ofmaple(Acer spp.)

--Ofcherry(Prunus spp.)

--Ofash (Fraxinus spp.)

--Ofbirch (Betulaspp) --Ofpoplar and aspen (Populus spp) --Other: ---Greenheart ---Mora ---Other Sheetsforveneering(includingthoseobtainedby slicing laminated wood), for plywood or for similar laminated woodandother wood,sawn lengthwise, sliced or peeled, whether or not planed,sanded,splicedor end-jointed,ofa thickness not exceeding 6 mm.
-Coniferous: ---Veneer sheets and sheets forplywood ---Other -Oftropicalwood: --Dark Red Meranti,Light Red Merantiand Meranti Bakau (tongued, V-jointed, faces, whether or not planed, rebated, --Other: ---Veneer sheets and sheets forplywood ---Other -Other Wood (including strips and friezes for parquet flooring, notassembled)continuouslyshaped grooved, beaded,moulded,roundedorthelike)alongany ofitsedges,endsor sandedor end-jointed.
-Coniferous: ---Pitch-pine ---Caribbean cedar (Cedrela odorata) ---Other -Non-coniferous: --Ofbamboo chamfered, DUTY RATE 15% 15% 15% 15% 0% 0% 15% 15% 15% 15% 15% 15% 15% 15% SITC REV4 UNIT FOR DUTY 3 kg/m 248.44 kg/m kg/m kg/m 3 248.48 3 248.482 3 248.489 kg/m kg/m kg/m kg/m kg/m kg/m kg/m 3 248.491 3 248.492 3 248.493 3 248.494 3 248.495 3 248.496 3 248.497 kg/m kg/m kg/m 3 3 3 248.46 248.47 248.499 0% 15% kg/m kg/m 3 3 634.111 634.119 15% kg/m 3 634.121 0% 15% 15% kg/m kg/m kg/m 3 3 3 634.122 634.123 634.129 5% 15% 5% 3 3 3 kg/m kg/m kg/m 248.31 248.51 248.39 15% kg/m 3 248..55 228 HS CET DESCRIPTIONOFGOODS 4409.22 4409.29 4409.29 4409.29 4409.29 4409.29 00 00 20 30 40 90 44.10 --Oftropical wood --Other: ---Greenheart ---Mahogany ---Mora ---Other Particleboard,orientedstrandboard(OSB)and similar board(for example, waferboard) of wood orotherligneousmaterials, whether ornot agglomerated withresinsor other organic binding substances.
4410.11 4410.12 4410.19 4410.90 00 00 00 00 44.11 -Ofwood: --Particleboard --Oriented strand board(OSB) --Other -Other Fibreboardofwoodor otherligneousmaterials, whether or not bonded with resins or other organic substances.
4411.12 4411.13 00 00 4411.14 00 4411.92 4411.93 00 00 4411.94 00 44.12 4412.10 00 -Medium densityfibreboard (MDF): --Ofathickness notexceeding5 mm --Ofathickness exceeding5 mmbut notexceeding 9 mm --Ofathickness exceeding9 mm -Other: --Ofadensityexceeding0.8g/cm --Ofadensity exceeding0.5g/cm 2 2 but not 2 2 exceeding0.8g/cm --Ofadensitynotexceeding0.5g/cm Plywood,veneeredpanelsandsimilarlaminated wood.
-Ofbamboo -Otherplywood, consistingsolelyof sheets of wood DUTY RATE 15% 15% 5% 15% 15% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% SITC REV4 kg/m UNIT FOR DUTY 3 248.56 248.57 248.52 248.53 248.54 248.59 kg/m kg/m kg/m kg/m 3 3 3 3 kg/m kg/m kg/m kg/m 3 3 3 3 634.221 634.222 634.229 634.23 kg kg 634.541 634.542 kg 634.543 kg kg 634.591 634.592 kg 634.593 10% kg/m 3 634.32 (other than bamboo),each plynot exceeding6 mmthickness: 4412.31 00 --With at least one outerplyof tropical wood 10% kg/m 3 634.311 229 HS CET DESCRIPTIONOFGOODS 4412.33 00 --Other,with at least oneouter plyof non- DUTY RATE 10% coniferous wood of thespecies alder (Alnus spp), ash(Fraxinus spp), beech(Fagus spp), birch (Betula spp), cherry(Prunus spp), chestnut(Castaneaspp), elm(Ulmus spp), eucalyptus (Eucalyptus spp), hickory(Caryaspp), horse chestnut(Aesculus spp), lime (Tiliaspp), maple (Acer spp), oak (Quercus spp), planetree(Platanus spp), poplar and aspen(Populus spp),robina (Robina spp), tulipwood )Liriodendronspp), orwalnut(Juglans spp) SITC REV4 UNIT FOR DUTY 3 kg/m 634.319 4412.34 00 --Other, with at leastoneouterplyof non-coniferous 4412.39 00 4412.94 4412.99 00 00 44.13 44.14 44.15 4415.10 00 wood not specifiedundersub-heading4412.33 --Otherwith both outerplies of coniferouswood -Other: --Blockboard, laminboard and battenboard --Other Densifiedwood,inblocks,plates,stripsorprofile shapes.
Wooden frames for paintings, photographs, mirrors orsimilarobjects.

Packingcases,boxes, crates,drumsandsimilar packings,of wood;cable-drumsofwood; pallets, box pallets andother loadboards,of wood; pallet collars of wood.
-Cases, boxes, crates, drums and similar packings; cable-drums 10% kg/m 3 634.312 10% kg/m 3 634.319 0% 0% 5% kg/m kg/m kg 3 3 634.33 634.39 634.21 15% kg 635.41 5% kg/u 635.11 4415.20 00 -Pallets, boxpallets andotherload boards; pallet 20% kg/u 635.12 44.16 4416.00 4416.00 10 90 44.17 4417.00 10 4417.00 4417.00 4417.00 20 30 90 44.18 4418.10 4418.20 00 00 collars Casks,barrels,vats,tubsandothercoopers’productsand partsthereof,ofwood,includingstaves.
---Casks, barrels and puncheons, of oak ---Other Tools,toolbodies,toolhandles,broomorbrush bodiesandhandles,ofwood;bootorshoelasts andtrees, of wood.

---Handles foraxes, brooms, mops, files, hammers, hoes, picks, rakes and shovels ---Tools, tool bodies and othertoolhandles ---Broom orbrush bodies ---Other of wood, Builders’ includingcellular woodpanels,assembledflooring panels, shingles andshakes.
-Windows, French-windows and their frames -Doors andtheirframesand thresholds carpentry joinery and 0% 0% kg kg 635.21 635.29 15% kg/u 635.911 0% 5% 5% kg/u kg/u kg/u 635.912 635.913 635.919 10% 10% kg kg 635.31 635.32 230 HS CET DESCRIPTIONOFGOODS 4418.40 00 4418.50 10 -Shutteringfor concreteconstructional work -Shingles and shakes: ---Shingles 4418.50 20 ---Shakes 4418.60 00 4418.73 00 -Postsand beams -Assembled flooringpanels: --Ofbamboo or with at least thetop layer (wear layer)of bamboo - -Otherformosaicfloors --Other, multilayer --Other: ---Parquet panels ---Other -Other: --Ofbamboo ---Other Tablewareandkitchenware, ofwood.
-Ofbamboo : --Bread board, choppingboard and similarboards --Chopsticks --Other -Other Woodmarquetry andinlaidwood; caskets and cases for jewellery or cutlery,andsimilararticles, ofwood; statuettes andotherornaments, ofwood; woodenarticles offurniturenotfalling inChapter 94.

-Statuettes andotherornaments, of wood: --Wallplaques --Other -Other: ---Wood marquetryand inlaid wood ---Other Otherarticles of wood.
-Clothes hangers -Other: --Ofbamboo --Other: ---Spools, cops, bobbins, sewingthread reels and the like, ofturned wood ---Roller blinds, rollersforspringblinds; spigots; wooden pegs and pins for footwear DUTY RATE UNIT FOR DUTY SITC REV4 15% kg 635.392 15% 15% 15% CAR Note1 CAR Note1 kg 635.331 635.332 635.394 15% kg 635.344 15% 15% 15% 15% 15% 20% 20% 20% 20% 635.345 635.346 635.343 635.349 635.391 635.3999 635.4211 635.4212 635.4219 635.429 kg kg kg kg kg kg kg kg kg 20% 20% 5% 20% kg kg 635.491 635.492 kg/m kg 3 635.493 635.499 20% kg 635.991 20% kg 635.997 0% 5% kg 635.992 kg 635.993 231 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 4421.99 30 ---Letters, figures, mouldingpatterns, templates; 15% kg 635.994 pavingblocks; trellises and fencingpanels; venetian and other blinds;labels forhorticulture; dowel pins 4421.99 4421.99 4421.99 40 50 90 ---Capacitymeasures; ladders and steps ---Match splints ---Other 15% 15% 20% kg kg kg 635.995 635.996 635.999 232 CHAPTER 45 CORK ANDARTICLESOFCORK Note.
1.

ThisChapter doesnotcover: (a) Footwear or parts of footwear ofChapter64; (b) Headgear orpartsof headgear ofChapter65;or (c) ArticlesofChapter95 (for example, toys, games, sportsrequisites).

HS CET DESCRIPTIONOFGOODS 45.01 4501.10 4501.90 45.02 Natural cork, raworsimply prepared; wastecork; crushed, granulatedorgroundcork.

-Naturalcork, raw orsimplyprepared -Other 00 00 00 Naturalcork,debackedor (including in rectangular plates, sheetsorstrip(includingsharp-edgedblanks for corks or stoppers).
roughlysquared,or square) blocks, DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% 0% kg kg kg 244.03 224.04 244.02 45.03 4503.10 4503.10 4503.10 4503.90 4503.90 4503.90 4503.90 4503.90 00 10 20 00 10 20 30 90 45.04 4504.10 00 Articles of natural cork.
-Corks and stoppers: ---Corks ---Stoppers includingblankswith rounded edges -Other: ---Discs, washersandwafers forliningcrowncorks and other closures forbottles, jars andthe like ---Bath, table, typewriter and other mats ---Lifebouys ---Other Agglomerated cork (with or without a binding substance) andarticles ofagglomeratedcork.
-Blocks, plates, sheets and strip; tiles of anyshape; solid cylinders, including discs 4504.90 4504.90 4504.90 00 20 90 -Other: ---Bottle corks and stoppers ---Other articles of agglomerated cork 0% 15% kg kg 633.111 633.112 15% kg 633.191 20% Free 5% kg kg kg 633.192 633.193 633.199 0% kg 633.21 0% 5% kg kg 633.292 633.299 233 CHAPTER 46 MANUFACTURESOFSTRAW, OFESPARTO OR OFOTHERPLAITING MATERIALS; BASKETWAREANDWICKERWORK Notes.

1.
InthisChaptertheexpression“plaitingmaterials”meansmaterialsinastateor form suitable forplaiting, interlacingorsimilar processes; itincludes straw,osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable materials (forexample,strips ofbark,narrowleaves orother andraffia stripsobtainedfrombroadleaves),unspunnaturaltextilefibres,monofilamentandstripandthelikeofpla sticsandstrips ofpaper,butnotstrips ofleatheror composition leather or of felt or nonwovens, human hair, horsehair, textile rovingsor yarns, or monofilamentandstripandthelikeofChapter54.
2.

ThisChapter doesnotcover: (a) Wallcoveringsofheading 48.14; (b) Twine, cordage,ropesor cables, plaitedor not (heading 56.07); (c) Footwear or headgearor partsthereofofChapter64or 65; (d) Vehiclesor bodies for vehiclesofbasketware (Chapter87);or (e) ArticlesofChapter94 (for example, furniture, lamps andlighting fittings).

3.
3.

Forthepurposesofheading46.01,theexpression“plaitingmaterials,plaitsand ofplaitingmaterials, plaitingmaterials,plaitsandsimilarproductsofplaitingmaterials,placed together,in theformofsheets,whetherornotthe binding materials areofspun textilematerials.
boundtogetherinparallelstrands” similarproducts means sideandbound sideby 234 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 46.01 Plaits andsimilar products ofplaitingmaterials, whether or notassembledintostrips; plaiting materials, plaits ofplaiting products andsimilar materials,boundtogetherinparallelstrands or woven, in sheet form, whether or not being finishedarticles (for example,mats,matting, screens).
-Mats, mattingand screens of vegetablematerials: --Ofbamboo --Ofrattan --Other -Other: --Ofbamboo --Ofrattan --Ofother vegetable materials: - - - Straw envelopes for bottles - - - Other - - Other Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01; articles of loofah.
- Of vegetable materials: - - Of bamboo - - Of rattan - - Other: - - - Handbags - - - Other - Other 20% 20% 20% 5% 5% kg kg kg kg kg 899.741 899.742 899.749 899.793 899.794 20% 5% 5% kg kg kg 899.791 899.792 899.799 20% 20% 20% 20% 20% kg kg kg/u kg kg 899.713 899.714 899.711 899.712 899.719 235 SECTION X PULPOFWOOD OR OFOTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED(WASTEANDSCRAP) PAPER OR PAPERBOARD; PAPER ANDPAPERBOARDAND ARTICLES THEREOF CHAPTER 47 PULPOFWOOD OR OFOTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED(WASTEAND SCRAP) PAPER OR PAPERBOARD Note 1.
For the purposes of heading 47.02, the expression “chemical wood pulp, dissolvinggrades”means chemicalwood pulp havingby weightan insoluble fractionof92%ormore forsoda orsulphate wood pulporof88%ormore for sulphitewoodpulp afteronehourinacausticsodasolutioncontaining18% sodiumhydroxide (NaOH)at200C,and forsulphite wood pulpanash content thatdoesnotexceed 0.15%byweight.
HS CET DESCRIPTIONOFGOODS 47.01 47.02 47.03 4703.11 4703.19 4703.21 4703.29 47.04 4704.11 4704.19 4704.21 4704.29 47.05 47.06 00 00 00 00 00 00 00 00 4706.10 4706.20 00 00 Mechanical woodpulp.

Chemical wood pulp, dissolving grades.

Chemicalwoodpulp,sodaorsulphate,otherthan dissolving grades.

-Unbleached: --Coniferous --Non-coniferous -Semi-bleached or bleached: --Coniferous --Non-coniferous Chemical wood pulp, sulphite, other than dissolving grades.
-Unbleached: --Coniferous --Non-coniferous -Semi-bleached or bleached: --Coniferous --Non-coniferous Wood pulp obtained by a combination of mechanical andchemical pulpingprocesses.

Pulpsoffibresderivedfromrecovered(wasteand scrap)paperorpaperboardorofotherfibrous cellulosicmaterial.
-Cotton linters pulp -Pulps of fibres derivedfrom recovered (waste and scrap)paper or paperboard 236 DUTY RATE 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% UNIT FOR DUTY kg kg SITC REV4 251.2 251.3 kg kg kg kg kg kg kg kg kg 251.41 251.42 251.51 251.52 251.611 251.619 251.621 251.629 251.91 0% 0% kg kg 251.921 251.922 4706.30 00 4706.91 4706.91 4706.91 4706.92 4706.93 00 10 90 00 00 47.07 4707.10 00 4707.20 00 4707.30 00 4707.90 00 -Other, of bamboo -Other: --Mechanical: ---Pulp of bagasse ---Other --Chemical --Obtained bya combination ofmechanical and chemical processes Recovered (waste and scrap) paper or paperboard.
-Unbleached kraft paperorpaperboard orcorrugated paper orpaperboard -Other paper orpaperboard mademainlyof bleached chemical pulp, not coloured in themass -Paper orpaperboard mademainlyofmechanical pulp (for example, newspapers, journalsand similar printed matter) -Other, includingunsorted waste and scrap 0% kg 251.927 0% 0% 0% 0% 0% 0% 0% kg kg kg kg 251.923 251.924 251.925 251.926 kg 251.11 kg 251.12 kg 251.13 0% kg 251.19 237 PAPER ANDPAPERBOARD; ARTICLES OFPAPER PULP, OFPAPER OR OF PAPERBOARD CHAPTER 48 Notes 1.
ForthepurposesofthisChapter,exceptwherethecontextotherwiserequiresa to“paper”includes references topaperboard (irrespective of thickness or weightper m2).

reference 2.
ThisChapter doesnotcover: (a) ArticlesofChapter30; (b) Stamping foils ofheading 32.12; (c) Perfumed papers or papers impregnated or coated with cosmetics(Chapter33); (d) Paperorcellulosewaddingimpregnated,coated orcoveredwithsoapor detergent (heading 34.01), orwith polishes, creams or similar preparations(heading34.05); (e) Sensitisedpaper or paperboardofheadings37.01 to 37.04; (f) Paper impregnated with diagnosticor laboratory reagents (heading38.22); (g) Paper-reinforcedstratifiedsheetingofplastics,oronelayerofpaperor paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or thanwallcoveringsofheading 48.14(Chapter39); such materials,other articles of (h) Articlesofheading 42.02 (for example, travelgoods); (ij) ArticlesofChapter46(manufacturesofplaiting material); (k) Paper yarn or textile articlesofpaper yarn (Section XI); (l) ArticlesofChapter64or Chapter65; (m) Abrasivepaperorpaperboard(heading68.05)orpaper-orpaperboard- backed mica(heading 68.14)(paperandpaperboardcoatedwithmica powder are,however, to be classified in thisChapter); (n) Metal foil backedwithpaper or paperboard(generallySection XIV or XV); (o) Articlesofheading 92.09; (p) ArticlesofChapter95 (for example, toys, games, sportsrequisites);or (q) ArticlesofChapter96(forexample,buttons,sanitarytowels(pads)and tampons, napkins(diapers) andnapkin linersfor babies).
238 3.

4.

5.

SubjecttotheprovisionsofNote7,headings48.01to48.05includepaperand paperboardwhichhavebeensubjected orsimilar finishing,false water-markingorsurface sizing,and alsopaper, paperboard, cellulose waddingand websofcellulose fibres,coloured ormarbled throughout themass by any method.

Except where heading 48.03 otherwise requires, these headingsdonotapply topaper, paperboard,cellulose waddingor websofcellulosefibreswhichhave beenotherwiseprocessed.
tocalendering,super-calendering,glazing In this Chapter the expression “newsprint” means uncoated paper of a kind used for the printing of newspapers, of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi- mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m2 and not more than 65 g/m2, and apply only to paper: (a) in strips or rolls of a width exceeding 28 cm; or (b) in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state.
Forthepurposesofheading48.02,theexpressions“paperandpaperboard,ofa usedforwriting,printingorothergraphicpurposes”and“nonperforated tapepaper”meanpaperandpaperboardmademainly obtainedbyamechanicalorchemi-mechanical processandsatisfyinganyof thefollowing criteria: kind punch frombleachedpulporfrompulp punch-cardsand For paper or paperboardweighingnotmorethan 150g/m2: (a) Containing10%ormoreoffibresobtainedbyamechanicalorchemi- mechanicalprocess, and 1. weighing notmorethan 80g/m2, or 2. colouredthroughoutthemass;or (b) Containing morethan8% ash, and 1. weighing notmorethan 80g/m2, or 2. colouredthroughoutthemass;or (c) Containing morethan3% ash andhaving abrightnessof60% or more;or (d) Containingmorethan3%butnotmorethan8%ash,havingabrightness lessthan 60%, andaburst indexequal to or lessthan 2.5 kPa.m2/g;or (e) Containing3%ashorless,havingabrightnessof60%ormoreandaburst index equal to or lessthan 2.5 kPa.m2/g.
239 For paper or paperboardweighingmorethan150g/m2: (a) colouredthroughoutthemass;or (b) having abrightnessof60% or more, and 1. a caliper of225micrometres(microns) or less, or 2. acaliperofmorethan225micrometrers(microns)butnotmore than508micormetres(microns)andanashcontentofmorethan3%; or (c) having a brightness of less than 60%, a caliper of 254 micrometres(microns) or less andan ashcontentofmorethan 8%.
Heading48.02doesnot,however,coverfilterpaper or paperboard (including tea-bag paper) or felt paper or paperboard.

6.

7.

9. this Chapter“kraftpaperandpaperboard”meanspaperandpaperboardof whichnotlessthan chemicalsulphateor contentconsistsoffibres obtainedbythe totalfibre In 80%byweightofthe sodaprocesses.
Exceptwherethetermsoftheheadingsotherwiserequire,paper,paperboard, cellulosewaddingandwebsofcellulosefibresansweringtoadescriptionintwo ofthe headings48.01 to48.11are tobe classified under thatone ofsuch headingswhichoccurs last innumericalorderin theNomenclature.
ormore Headings48.03to48.09applyonlytopaper,paperboard,cellulosewaddingand websofcellulosefibres: (a) in stripsor rollsofawidthexceeding 36cm;or (b) inrectangular(includingsquare)sheetswithonesideexceeding36cm andtheothersideexceeding 15cm in theunfoldedstate.

10.
10.

Forthepurposesofheading48.14,theexpression“wallpaperandsimilarwall coverings”appliesonlyto: (a) Paperinrolls,ofawidthofnotless than45cmandnotmore than160cm, suitablefor wallor ceiling decoration: (i) Grained,embossed,surface-coloured,design-printedorotherwise (forexample,with transparentprotectiveplastics; textileflock),whetherornot surface-decorated coatedorcoveredwith (ii) With an uneven surface resulting from the incorporation of particlesofwood,straw, etc.
; 240 (iii) Coated orcoveredonthe face sidewithplastics,the layerofplastics beinggrained,embossed,coloured,design-printed orotherwise decorated;or (iv) Covered on theface side with plaiting material, whether or not boundtogether in parallel strandsor woven; (b) Bordersandfriezes,ofpaper,treatedasabove,whetherornotinrolls, suitablefor wallor ceiling decoration; (c) Wall coverings of paper made up of several panels, in rolls orsheets, printedsoasto make up ascene,design ormotifwhen appliedtoawall.
Products on a base of paper or paperboard, suitable for use both as floor coverings andaswall coverings, areto beclassified in heading48.23.

10.

Heading48.20doesnotcoverloosesheetsorcards,cuttosize,whetherornot printed, embossedor perforated.

11.

Heading 48.23 applies, inter alia, perforated paper or paperboard cards forJacquardor similar machinesandpaper lace.

12.
12.

Except for the goods of heading 48.14or48.21,paper,paperboard,cellulose waddingand articlesthereof,printed representations,whichare notmerelyincidentalto the primary use ofthe goods, fallin Chapter 49. withmotifs,charactersorpictorial Subheading Notes 1.
For the purposes of subheadings 4804.11 and 4804.19, “kraftliner” means machine-finished or machine-glazed paper and paperboard, of which not less than 80% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.
Weight g/m2 115 393 Minimum Mullenbursting strength kPa 125 417 200 637 300 824 400 961 241 2. machine- Forthepurposesofsubheadings4804.21and4804.29,“sackkraftpaper”means contentconsistsof totalfibre than finishedpaper,ofwhichnotless fibresobtained by the chemicalsulphate orsoda processes,in rolls,weighingnotlessthan60g/m2 butnotmorethan115g/m2 andmeeting oneof thefollowing setsofspecifications: 80%byweightofthe (a) HavingaMullenburstindexofnotlessthan3.7kPa.m2gandastretch factorofmore than4.5%in thecrossdirection andofmore than 2%in the machinedirection.
(b) Havingminimafortearandtensileasindicatedinthefollowingtableor thelinearly interpolated equivalent for anyother weight: Weight g/m2 60 70 80 100 115 Minimum tear mN Minimum tensile kN/m Machine direction Machine directionplus crossdirection Cross direction Machine directionplus crossdirection 700 830 965 1230 1425 1,510 1,790 2,070 2,635 3,060 1.9 2.3 2.8 3.7 4.4 6 7.2 8.3 10.6 12.3 Forthepurposesofsubheading4805.11,“semi-chemicalflutingpaper”means 3. paper,inrolls,ofwhichnotless than 65% byweightof the total fibrecontent consistsofunbleachedhardwoodfibresobtained byacombinationofmechanical andchemical pluping processes, andhaving a CMT 30(CorrugatedMedium Tests with 30 minutes ofconditioning)crush resistanceexceeding1.8 newtons/g/m2at50% relative humidity, at230C.
4.

5.

Subheading4805.12coverspaper,inrolls,mademainlyofstrawpulpobtained byacombinationofmechanicalandchemicalprocesses,weighing130g/m2 more,andhavingaCMT30 resistance exceeding1.4 newtons/g/m2at50%relative humidity23 oC.

(Corrugated MediumTestwith30minutesof or conditioning)crush Subheadings4805.24and4805.25coverpaperandpaperboardmadewhollyor mainlyofpulpofrecovered(wasteandscrap)paperorpaperboard.Testliner layer pulp.Theseproductshavea Mullen burstindex ofnot lessthan 2 kPa .m2g.
madeofbleachedor paperorofpaper ofdyed mayalsohaveasurface unbleachednon-recovered 242 6.

7.

For the purposes of subheading 4805.30, “sulphite wrapping paper” means machine-glazed paper, of which more than 40% by weight of the total fibre contentconsistsofwood chemicalsulphiteprocess,having fibresobtainedbythe anashcontentnotexceeding8%andhavingaMullenburstindex ofnotless than 1.47 kPam2/g.
the purposes of subheading 4810.22, For “light-weight paper,coatedonbothsides,ofatotalweightnotexceeding72g/m2,witha coatingweightnotexceeding15g/m2 perside,onabaseofwhichnotlessthan 50%byweightofthetotalfibrecontentconsistsofwoodfibresobtainedbya mechanicalprocess.

coated paper” means 243 HS CET DESCRIPTIONOFGOODS 48.01 48.02 Newsprint, in rolls or sheets.
Uncoatedpaperandpaperboard,ofakindused for writing, printingor other graphic purposes, and non perforatedpunch-cardsand punch tape paper,inrollsor rectangular(includingsquare) sheets,ofanysize,otherthanpaperofheading 48.01 or 48.03; hand-made paper and paperboard.
DUTY RATE UNIT FOR DUTY SITC REV4 Free kg 641.1 4802.10 4802.20 00 00 -Hand-madepaper and paperboard -Paper and paperboard of akind used asabasefor 5% 0% kg kg 641.21 641.22 photo-sensitive, heat-sensitive or electro-sensitive paper orpaperboard 4802.40 00 -Wallpaper base -Otherpaperandpaperboard,notcontainingfibres 0% kg 641.24 obtainedbyamechanicalorchemi-mechanicalprocess orofwhichnotmorethan10%byweightofthetotal fibrecontentconsistsofsuchfibres: 2 g/m 2 ormorebut notmorethan150 --Weighingless than 40g/m --Weighing40g/m 2 , in rolls 2 ormorebut notmorethan 150 --Weighing40g/m 2 g/m in sheets with one sidenotexceeding435 , mmand the other sidenot exceeding297 mmin the unfolded state: ---Paper and paperboard of a kind , used for writing, printing or other graphic purposes ---Other --Other,weighing40g/m than 150 g/m 2 2 ormorebut notmore --Weighingmorethan 150 g/m -Other paper andpaperboard, ofwhich morethan 2 4802.54 4802.55 00 00 4802.56 00 4802.56 10 4902.56 90 4802.57 00 4802.58 00 10%byweight of the total fibre content consists of fibres obtained byamechanical or chemi- mechanical process: 4802.61 4802.62 00 00 --In rolls --In sheets with one sidenotexceeding435 mm and the other sidenot exceeding297 mmin the unfolded state: 0% 0% kg kg 641.263 641.261 20% kg 641.265 0% 5% 5% kg 641.267 kg 641.266 kg 641.269 0% kg 641.291 4802.62 10 4802.62 90 ---Paper and paperboard of a kind used for writing, printing or other graphic purposes ---Other 20% kg 641.294 0% kg 641.295 4802.69 10 --Other ---Cards, not punched,forpunch card machines, whetheror not in strips 5% kg 641.2991 244 4802.69 90 4803.00 4803.00 10 kind ---Other Toiletorfacialtissuestock,towelornapkinstock andsimilarpaperofa sanitarypurposes,cellulose cellulose embossed, decoratedorprinted, inrolls or sheets.
---Wadding forhouseholdor of fibres,whether or not creped, crinkled, surface-coloured,surface- used waddingandwebs perforated, 5% kg 641.2999 0% kg 641.631 245 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 4803.00 4803.00 20 90 48.04 4804.11 4804.19 4804.21 4804.29 00 00 00 00 4804.31 4804.39 00 00 ---Toilet or facial tissuestock ---Other Uncoatedkraftpaperandpaperboard,inrollsor sheets, otherthanthatof heading 48.02 or48.03.
-Kraftliner: --Unbleached --Other -Sack kraft paper: --Unbleached --Other -Other kraft paper and paperboard weighing150 2 g/m orless: --Unbleached --Other -Other kraft paper and paperboard weighingmore than 150 g/m 2 but less than 225 g/m 2 : 4804.41 4804.42 00 00 --Unbleached --Bleached uniformlythrough themass and of which morethan 95%byweight of thetotal fibre content consistsof woodfibres obtained bya chemical process 0% 0% 0% 0% 0% 0% 0% 0% 0% 5% kg kg 641.632 641.639 kg kg kg kg kg kg kg kg 641.411 641.419 641.421 641.429 641.461 641.469 641.471 641.472 4804.49 00 --Other -Other kraft paper and paperboard weighing225 5% kg 641.479 g/m 2 ormore: 4804.51 4804.52 00 00 --Unbleached --Bleached uniformlythrough themass and of 0% 0% kg kg 641.481 641.482 which morethan 95%byweight of thetotal fibre content consistsof woodfibres obtained bya chemical process 4804.59 00 48.05 4805.11 4805.12 4805.19 4805.24 4805.25 4805.30 4805.40 4805.50 00 00 00 00 00 00 00 00 4805.91 00 --Other Otheruncoated paperand paperboard, inrolls or sheets,notfurtherworkedorprocessedthanas specified inNote3 tothisChapter.
- Flutingpaper: --Semi-chemical fluting paper --Straw flutingpaper --Other -Testliner (recycled linerboard): --Weighing150g/m --Weighingmorethan 150 g/m -Sulphite wrappingpaper - Filterpaper and paperboard - Feltpaper and paperboard -Other: --Weighing150g/m orless orless 2 2 2 0% kg 641.489 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg 641.511 641.512 641.519 641.544 641.545 641.52 641.561 641.562 kg 641.591 246 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 5% 5% 5% kg 641.592 kg 641.593 kg kg kg kg 641.531 641.532 641.533 641.534 kg 641.92 kg kg kg 641.641 641.649 641.62 kg 641.69 kg 641.312 kg kg --Weighingmorethan 150 g/m 2 but less than 225 2 g/m 2 ormore --Weighing225g/m Vegetable parchment, greaseproof papers, tracing papersandglassine andother glazed transparent or translucent papers,inrollsor sheets.
-Vegetableparchment -Greaseproof papers -Tracingpapers -Glassine andotherglazed transparent or translucent paper or layersofpaper not Composite paper and paperboard (made by paperboard flat sticking togetherwithanadhesive), surface-coatedor impregnated, whether or not internally reinforced, inrolls or sheets.

Paper and paperboard, corrugated (with or crinkled, withoutglued surfacesheets),creped, embossedor inrollsor sheets,otherthanpaper ofthe kind describedin heading 48.03.
-Corrugated paperand paperboard, whether ornot perforated, flat perforated: ---With glued flat surfacesheets ---Other -Kraft paper,creped or crinkled, whetheror not embossed or perforated -Other Carbonpaper,self-copypaperandothercopying or impregnated transfer papers(includingcoatedor paper for duplicator stencils or offset plates),whether or not printed,inrollsor sheets.
-Self-copypaper -Other: ---Carbonor similar copyingpaper ---Other Paper and paperboard, coated on one or both sides withkaolin(Chinaclay)or otherinorganic substances,withor withoutabinder,andwith no other notsurface-coloured, surface- coating,whetheror decorated rectangular inrolls (includingsquare) sheets, ofany size.
printed, or or 247 HS CET DESCRIPTIONOFGOODS 4810.13 4810.14 00 00 4810.19 00 -Paper and paperboard of akind used forwriting, printingor othergraphicpurposes, not containing fibres obtained byamechanical or chemi-mechanical process or of which notmorethan 10%byweight of the total fibre content consists of such fibres: --In rolls --In sheets with one sidenot exceeding435mmand the other sidenot exceeding297 mmin the unfolded state --Other -Paper and paperboard of akind used forwriting, printingor othergraphicpurposes, of which more than 10%byweight of thetotal fibre content consists of fibres obtained byamechanical or chemi- mechanical process: DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% kg kg 641.321 641.322 0% kg 641.329 4810.22 4810.29 00 00 4810.31 00 --Light-weight coated paper --Other -Kraft paperand paperboard, other than that of a kind used forwriting, printingor othergraphic purposes: --Bleached uniformlythroughout themassandof 0% 0% kg kg 641.342 641.349 0% kg 641.74 which morethan 95%byweight of thetotal fibre content consistsof woodfibres obtained bya chemical process, and weighing150g/m orless 2 4810.32 00 --Bleached uniformlythroughout themassand of 0% kg 641.75 4810.39 00 4810.92 4810.99 00 00 48.11 4811.10 00 4811.41 4811.49 00 00 which morethan 95%byweight ofthe total fibre content consistsof woodfibres obtained bya chemical process, and weighingmorethan 150 g/m 2 --Other -Other paper andpaperboard: --Multi-ply --Other Paper,paperboard,cellulosewaddingandwebs ofcellulose fibres,coated,impregnated,covered, surface- rollsor coloured,surface-decoratedor rectangular sheets,of (includingsquare) anysize,otherthangoodsofthekinddescribed in heading 48.03, 48.09or48.10.
-Tarred, bituminised or asphalted paper and printed,in paperboard -Gummed or adhesive paper and paperboard: --Self-adhesive --Other -Paper and paperboard coated, impregnated or coveredwith plastics (excludingadhesives): 248 0% 0% 0% kg 641.76 kg kg 641.772 641.779 0% kg 641.73 0% 0% kg kg 641.781 641.789 DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% 0% 0% 0% 5% 5% 5% kg kg kg 641.71 641.72 641.791 kg 641.799 kg 641.93 kg kg kg 642.411 642.412 641.55 20% kg 641.942 20% kg 641.949 0% 15% 5% kg 642.422 kg kg 642.421 642.429 20% 20% kg kg 642.21 642.22 20% kg 642.23 HS CET DESCRIPTIONOFGOODS 4811.51 4811.59 4811.60 00 00 00 2 --Bleached, weighingmorethan 150g/m --Other -Paper andpaperboard,coated, impregnated or coveredwith wax, paraffin wax, stearin, oil or glycerol.
4811.90 00 -Other paper, paperboard, cellulose waddingand 48.12 48.13 4813.10 4813.20 4813.90 00 00 00 48.14 4814.20 00 4814.90 00 [48.15] 48.16 4816.20 4816.90 4816.90 4816.90 00 00 10 90 48.17 4817.10 4817.20 00 00 4817.30 00 webs or cellulose fibres Filterblocks, slabs andplates, ofpaperpulp Cigarettepaper,whetherornotcuttosizeorin the formof booklets ortubes.
-In the form of booklets or tubes -In rolls of awidth not exceeding5 cm -Other Wallpaper and similar wall coverings; window transparencies of paper.

-Wallpaper and similarwallcoverings, consistingof paper coated orcovered,on the faceside, with a grained, embossed,coloured, design-printed or otherwisedecorated layer ofplastics -Other Deleted Carbonpaper,self-copypaperandothercopying ortransferpapers(otherthanthoseofheading 48.09), duplicatorstencilsandoffsetplates, ofpaper, whetherornotput upinboxes.
-Self-copypaper -Other: ---Carbonor similar copyingpapers ---Other Envelopes, correspondence cards,of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing anassortment of paperstationery.
-Envelopes -Letter cards, plain postcards and correspondence lettercards, postcards plain and cards -Boxes, pouches, wallets and writing compendiums, ofpaper or paperboard, containinganassortment ofpaper stationery 249 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 48.18 Toiletpaperandsimilar paper,cellulosewaddingor websofcellulose fibres,ofa kindused for householdor sanitary purposes, in rolls of a width not exceeding 36 cm, orcut to size or shape, handkerchiefs, cleansing tablecloths, tissues, sanitary serviettes,bedsheetsandsimilar household, of articles articles, orhospital apparelandclothingaccessories,ofpaper pulp, paper,cellulosewaddingor websofcellulose fibres.
towels, 4818.10 4818.20 00 00 -Toilet paper -Handkerchiefs,cleansingorfacial tissues and towels 4818.30 4818.30 4818.50 4818.90 10 20 00 00 48.19 -Tablecloth and serviettes: ---Tablecloths ---Serviettes -Articles ofapparel andclothingaccessories -Other Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays,andsimilar articles, ofpaperor paperboardofa kindusedinoffices, shops orthe like.
20% 20% 20% 20% 20% 20% kg kg kg kg kg kg 642.43 642.941 642.942 642.943 642.944 642.949 4819.10 00 -Cartons, boxes and cases, of corrugated paper or 15% kg 642.11 paperboard 4819.20 00 - Foldingcartons, boxes and cases, of non- 0% kg 642.12 corrugated paper orpaperboard 4819.30 00 -Sacks and bags, having abaseofawidth of 40 cm 4819.30 4819.30 4819.40 4819.40 4819.40 4819.50 4819.50 4819.50 4819.60 10 90 00 10 90 00 10 90 00 ormore: ---Unprinted ---Other -Other sacks and bags, includingcones: ---Unprinted ---Other -Other packingcontainers, includingrecord sleeves: ---Eggboxes andtrays ---Other -Boxfiles, letter trays, storageboxes andsimilar articles, of akind used in offices, shops or thelike 0% 0% 15% 15% 15% 15% 15% 20% kg kg kg kg kg kg kg 642.131 642.139 642.141 642.149 642.151 642.159 642.16 250 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 48.20 letter books, account books, note books, order Registers, books,receipt pads,memorandum pads,diariesandsimilar articles,exercise books, blotting- binders (loose-leaf or other), folders, file pads, forms, covers,manifoldbusiness interleavedcarbonsetsandother articlesof stationery,ofpaper orpaperboard; albumsfor samplesor for collectionsandbookcovers,of paperorpaperboard.
4820.10 00 -Registers, account books, notebooks, order books, receiptbooks, letter pads, memorandum pads, diaries and similar articles 20% kg 642.31 4820.20 4820.30 00 00 -Exercise books -Binders(other than book covers),folders andfile 20% 20% kg kg 642.32 642.33 covers 4820.40 00 -Manifold business forms andinterleaved carbon 20% kg sets -Albums forsamples orfor collections -Other Paperorpaperboardlabelsofallkinds,whether ornotprinted.
-Printed -Other Bobbins, spools, copsand similar supportsof paperpulp,paperorpaperboard(whetherornot perforatedorhardened).

-Ofakind usedfor windingtextileyarn -Other Other paper, paperboard, cellulose wadding and websofcellulosefibres, cuttosizeorshape;other articles ofpaper pulp, paper, paperboard, cellulose wadding orwebs ofcellulosefibres.
- Filterpaper and paperboard -Rolls, sheets and dials, printed forself-recording apparatus -Trays, dishes, plates,cups and the like, ofpaperor paperboard: --Ofbamboo --Other -Moulded or pressed articles ofpaper pulp -Other: ---Dress patterns, of paper ---Other paper and paperboard of akind usedfor writing, printingor othergraphic purposes 4823.90 4823.90 40 90 ---Gummed oradhesivepaper in strips orrolls ---Other 251 20% 20% 15% 15% kg kg kg kg 642.35 642.39 892.811 892.819 0% 0% kg kg 642.911 642.919 0% 0% kg kg 642.45 642.991 20% 20% 5% Free 20% 15% 5% kg kg kg kg kg kg kg 642.931 642.939 642.992 642.993 642.995 642.996 642.999 CHAPTER 49 PRINTEDBOOKS, NEWSPAPERS, PICTURESAND OTHER PRODUCTS OFTHEPRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS ANDPLANS Notes 1.
ThisChapter doesnotcover: (a) Photographicnegativesor positiveson transparentbases(Chapter37); (b) Maps, plansor globes,in relief, whether or notprinted(heading 90.23); (c) Playing cardsor othergoodsofChapter95; or (d) Originalengravings,prints or lithographs (heading 97.02), postage or revenuestamps,stamp- postmarks,first- daycovers,postalstationeryorthelikeofheading97.04,antiquesofanageexceedingonehundredyearsor other articlesofChapter97.

2.

3.
2.

3.

ForthepurposesofChapter49,theterm“printed”alsomeansreproducedby meansofaduplicatingmachine,produced processingmachine,embossed,photographed,photocopied, thermocopied or typewritten.

under thecontrolofanautomaticdata Newspapers,journalsandperiodicalswhichareboundotherwisethaninpaper, and sets of newspapers, journals or numberunderasinglecoveraretobeclassified comprising more inheading49.01,whetherornot containingadvertisingmaterial.

periodicals than one 4.


Heading49.01 also covers: (a) A collection of printed reproductions of, for example, drawings,witharelativetext,putupwith numberedpagesinaform morevolumes; suitablefor binding works of art or into oneor (b) A pictorialsupplementaccompanying, andsubsidiaryto, aboundvolume;and (c) Printedpartsofbooks orbooklets,intheformofassembledorseparate sheetsorsignatures,constitutingthewholeorapartofacompletework anddesignedfor binding.
However,printedpicturesorillustrationsnotbearingatext,whetherintheform ofsignaturesor separatesheets,fallin heading49.11.

5.

6.

SubjecttoNote3tothisChapter,heading49.01doesnotcoverpublications whichareessentiallydevotedtoadvertising(forexample,brochures,pamphlets,leaflets, trade catalogues, year books published by trade associations, tourist propaganda).

Suchpublications areto be classified in heading 49.11.
Forthepurposesofheading49.03,theexpression“children’spicturebooks” meansbooksforchildreninwhichthepicturesformtheprincipalinterestand thetextissubsidiary.

252 HS CET DESCRIPTIONOFGOODS Printed books,brochures,leaflets andsimilar printedmatter, whetherornotinsingle sheets.
-In singlesheets, whether ornot folded: ---Brochures, pamphlets andleaflets ---Other -Other: --Dictionariesand encyclopaedias, and serial instalments thereof --Other: ---Brochures andpamphlets ---Other Newspapers,journalsandperiodicals,whetheror notillustratedor containing advertising material.

-Appearing at least fourtimes aweek: ---Newspapers ---Other -Other Children’s picture, drawing or colouringbooks.

00 10 90 00 00 00 Music,printedorinmanuscript,whetherornot boundorillustrated.
Mapsandhydrographicorsimilarchartsofall kinds,includingatlases,wallmaps,topographical plans andglobes, printed.

-Globes -Other: --In book form --Other Plansanddrawingsforarchitectural,engineering, similar industrial,commercial,topographicalor purposes,beingoriginalsdrawn byhand;hand- writtentexts; photographic reproductionson sensitized paper and carbon copies of the foregoing.
DUTY RATE UNIT FOR DUTY SITC REV4 Free Free kg kg 892.151 892.159 Free kg 892.16 Free Free kg kg 892.191 892.199 Free Free Free Free Free kg kg kg kg kg 892.211 892.219 892.29 892.12 892.85 Free kg 892.141 Free Free Free kg kg kg 892.13 892.149 892.82 49.07 00 Unused postage, revenue or similar stamps of currentor newissue inthecountryinwhichthey have,orwill impressedpaper; have,arecognizedfacevalue;stamp- banknotes;cheque forms;stock, shareorbondcertificatesandsimilardocuments oftitle.
4907.00 4907.00 4907.00 4907.00 49.08 4908.10 4908.90 10 20 30 90 00 00 ---Unused postage, revenueor similarstamps ---Bank andcurrencynotes ---Chequeforms ---Other Transfers (decalcomanias).
-Transfers (decalcomanias), vitrifiable -Other Free Free 20% 20% 0% 0% kg kg kg kg kg kg 892.831 892.832 892.833 892.839 892.411 892.419 253 20% 20% 20% kg kg kg 892.421 892.429 892.84 20% kg 892.86 20% 0% 10% 15% kg kg kg kg kg 892.87 892.891 892.892 892.893 20% kg 892.899 49.09 10 90 00 4909.00 4909.00 4910.00 49.11 4911.10 00 4911.91 4911.99 4911.99 4911.99 4911.99 00 00 10 20 30 illustrated postcards; Printedor printedcards bearingpersonal greetings,messagesor announcements, whetheror notillustrated, withor without envelopes or trimmings.
---Printed or illustratedpostcards ---Other Calendarsofanykind,printed,includingcalendar blocks.

Otherprintedmatter,includingprintedpictures andphotographs.

-Tradeadvertisingmaterial, commercial catalogues and the like -Other: --Pictures, designs andphotographs --Other: ---Microcopies, anatomical, botanical and other instructional charts and diagrams ---Schematic maps ---Calendar backs andwindow transparencies(other than ofpaper) 4911.99 90 ---Other 254 SECTION XI TEXTILESANDTEXTILEARTICLES Notes 1.
ThisSection doesnot cover: (a) Animalbrush making bristles or hair (heading 05.02); horsehair or horsehair waste(heading 05.11); (b) Humanhairorarticles ofhuman hair (heading05.01, 67.03or67.04), exceptstrainingclothofa kind commonly used inoilpresses orthe like (heading 59.11); (c) Cotton lintersor other vegetablematerialsofChapter14; (d) Asbestos of heading 25.24 or articlesof asbestos or other products of heading 68.12 or 68.13; (e) Articlesofheading30.05or30.06;yarnusedtocleanbetweentheteeth(dental floss), in individualretailpackages, ofheading 33.06; (f) Sensitisedtextilesof headings37.01 to 37.04; (g) Monofilamentofwhichanycross-sectionaldimensionexceeds1mmor striporthe like (for exceeding5mm,of basketwareor example,artificialstraw)ofanapparentwidth plastics(Chapter39),orplaitsorfabricsorother wickerworkofsuchmonofilamentor strip (Chapter46); (h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated,coveredorlaminatedwithplastics,orarticlesthereof,ofChapter39; (ij) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated,coveredorlaminatedwithrubber,orarticlesthereof,ofChapter40; (k) Hidesorskinswiththeirhairorwoolon(Chapter41or43)orarticlesof furskin, artificial fur orarticlesthereof, ofheading 43.03 or43.04; (l) Articlesof textilematerialsofheading 42.01or 42.02; (m) Productsor articlesofChapter 48 (for example, cellulosewadding); (n) Footwearorpartsoffootwear,gaitersorleggingsorsimilararticlesofChapter64; (o) Hair-netsor other headgear or partsthereofofChapter65; 255 (p) GoodsofChapter67; (q) (r) (s) (t) (u) Abrasive-coatedtextilematerial(heading68.05)andalsocarbonfibresor articlesofcarbon fibresofheading 68.15; Glassfibresorarticlesofglassfibres,otherthanembroiderywithglass threadonavisiblegroundof fabric(Chapter70); ArticlesofChapter94(forexample,furniture,bedding,lampsandlighting fittings); ArticlesofChapter95(forexample,toys,games,sportsrequisitesand nets); Articles ofChapter 96(forexample,brushes, typewriterribbons, sanitarytowels(pads) andtampons, napkins linersfor babies); or travelsets forsewing,slide fasteners, (diapers) andnapkin (v) Articlesof Chapter97.
2.

(A) Goods classifiablein Chapters50to 55 or inheading 58.09or 59.02 andof amixtureoftwoor more textilematerialsare tobeclassifiedasif consisting wholly of that one textile material which predominates by weightover anyother singletextilematerial.

Whennoone textilematerialpredominates byweight,the goodsare tobe classified as if consisting wholly of that one textile material which is covered by theheadingwhich occurs lastinnumericalorderamong those whichequallymeritconsideration.
(B) For thepurposesof the aboverule: (a) Gimped horsehair yarn (heading 51.10) and metallised yarn (heading56.05)aretobe treated asasingle textilematerialthe weightofwhich istobe taken forthe classificationofwovenfabrics,metalthread is to beregardedasatextilematerial; ofthe weights components; aggregate asthe ofits (b) Thechoiceofappropriateheadingshallbeeffected bydetermining firstthe Chapterand that then Chapter,disregardinganymaterialsnotclassifiedinthatChapter; applicableheadingwithin the (c) When bothChapters54 and55areinvolvedwith anyotherChapter,Chapters54and55 are to betreatedasasingleChapter; (d) Where a Chapter ora headingrefers togoods ofdifferenttextile materials,suchmaterialsare tobe treated asasingle textile material.
256 (C) Theprovisionsofparagraphs(A)and(B)aboveapplyalsototheyarns referredto inNotes3,4, 5 or 6below.

3.
(A) For the purposes of this Section, and subject totheexceptionsin paragraph(B)below, yarns(single,multiple (folded)orcabled)of the followingdescriptionsare tobe treated as"twine,cordage,ropes and cables": (a) Ofsilkor wastesilk, measuring morethan 20,000decitex; (b) Ofman-madefibres(includingyarnoftwoormorenonofilaments ofChapter54), measuring morethan 10,000decitex; (c) Of truehemp or flax: (i) Polishedor glazed, measuring 1,429decitex or more;or (ii) Not polished or glazed, measuring more than 20,000 decitex; (d) Ofcoir, consisting of threeor moreplies; (e) Ofother vegetable fibres,measuring morethan 20,000decitex;or (f) Reinforcedwithmetalthread.
(B) Exceptions: (a) Yarnofwoolorotheranimalhairandpaperyarn,otherthanyarn reinforcedwithmetal thread; (b) Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre of Chapter54; (c) Silkworm gutofheading 50.06, andmonofilamentsofChapter54; (d) Metallisedyarnofheading56.05;yarn reinforced withmetalthreadissubject to paragraph (A)(f)above; and (e) Chenilleyarn, gimpedyarn andloop wale-yarn ofheading 56.06.

4.
(A) For thepurposesofChapters50,51, 52, 54and55, the expression "put up for retail sale"in relation to yarn means, subject to theexceptions in paragraph(B)below, yarn (single,multiple(folded)or cabled)putup: (a) Oncards,reels,tubesorsimilarsupports,ofaweight(including support)notexceeding: 257 (i) 85ginthecaseofsilk,wastesilkorman-madefilament yarn;or (ii) 125 g in other cases; (b) In balls,hanks or skeinsofa weightnotexceeding: (i) 85 ginthecaseof man-made filamentyarnoflessthan3,000decitex,silkor silkwaste; (ii) 125 g in the caseofallother yarnsoflessthan 2,000decitex;or (iii) 500g in othercases; (c) Inhanksorskeinscomprisingseveralsmaller separatedbydividingthreadswhichrenderthemindependentone of uniform weightnotexceeding: hanksorskeins theother, eachof (i) 85 g inthe caseofsilk, wastesilkor man-madefilament yarn;or (ii) 125 g in other cases.
(B) Exceptions: (a) Singleyarn ofanytextilematerial, except: (i) Singleyarn ofwoolor fine animalhair, unbleached; and (ii) Singleyarnofwoolorfineanimalhair,bleached,dyedor printed, measuring morethan 5,000decitex; (c) Multiple(folded)or cabledyarn, unbleached: (i) Ofsilkor wastesilk, however put up;or (ii) Ofothertextilematerialexceptwoolorfineanimalhair,in hanks orskeins; (d) Multiple(folded)orcabledyarnofsilkorwastesilk,bleached,dyed or printed, measuring133 decitexor less;and (e) Single,multiple(folded)or cabled yarn ofanytextilematerial: (i) In cross-reeled hanksor skeins;or (ii) Putuponsupportsorinsomeothermannerindicatingits use in thetextileindustry(for example, oncops, twisting milltubes,pirns,conicalbobbinsorspindles,orreeledinthe form ofcocoonsfor embroiderylooms).
5.

Forthepurposesofheadings52.04,54.01and55.08theexpression"sewing thread"meansmultiple(folded)or cabledyarn: (a) Put up on supports (for example, reels, tubes) of a weight (including support)notexceeding1,000g; 258 (b) Dressed for use assewing thread;and (c) Withafinal"Z"twist.

6.

Forthe purposesof thisSection, the expression"high tenacityyarn"meansyarn havinga tenacity, expressedincN/tex(centinewtonspertex), greater thanthe following: Singleyarn ofnylon orother polyamides,or ofpolyesters.
.. .. ... ... ... ... .. .. .

.

....60 cN/tex Multiple(folded)orcabledyarnofnylonorotherpolyamides,orofpolyesters... .

.

.. .

.. .

53 cN/tex Single,multiple(folded)orcabled yarnofviscoserayon..................... .

.

.

.. .

.27 cN/tex 7.
For thepurposesof thisSection, theexpression "made-up"means: (a) Cutotherwisethan into squaresor rectangles; (b) Producedin thefinishedstate, readyfor use (or merelyneeding separation by cutting dividing threads) withoutsewing or other working (for example, certaindusters,towels, table cloths, scarfsquares,blankets); (c) Cut to size andwithatleast one heat-sealededgewithavisiblytaperedor compressedborder andtheother edgestreatedas describedin anyother subparagraphof thisNote,butexcluding fabricsthe cutedgesofwhich have been prevented from unravelling by hotcutting or byother simple means; (d) Hemmedorwithrollededges,orwithaknottedfringeatanyofthe edges, butexcluding fabricsthe cutedges ofwhichhavebeen prevented from unravelling bywhipping or byother simple means; (e) Cut to size andhavingundergoneaprocessofdrawn threadwork; (f) Assembled by consistingoftwoormore composed oftwoormoretextiles assembled inlayers, whether or notpadded); goods lengths ofidenticalmaterialjoinedend toend and piecegoods gumming or otherwise than piece sewing, (other (g) Knittedorcrochetedtoshape,whetherpresentedasseparateitemsorin theform ofanumber ofitems in thelength.
8.

For thepurposesofChapters50to 60: (a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56to59donotapply togoods made up within the meaning ofNote7 above; and (b) Chapters50to 55 and 60 do notapply to goodsofChapters56 to 59.

9.

ThewovenfabricsofChapters50to55includefabricsconsistingoflayersof yarnssuperimposedoneachother These orrightangles.

intersectionsofthe yarnsbyanadhesiveorby thermal bonding.

atacute 259 parallel layersarebondedat textile the 10.
Elasticproductsconsistingoftextilematerialscombinedwithrubberthreadsare classified in thisSection.

11.

For thepurposesof thisSection, theexpression "impregnated"includes"dipped".

12.

For thepurposesof thisSection, theexpression "polyamides"includes"aramids".

13.
13.

For the purposes of this Section and, where applicable, throughout the Nomenclature,the expression“elastomericyarn”means monofilament,ofsynthetic textilematerial,other than textured yarn,whichdoes notbreakonbeingextended to three times itsoriginallengthandwhichreturns, afterbeingextendedtotwiceitsoriginallength,withinaperiodoffiveminutes, alengthnotgreaterthan one andahalf times itsoriginallength.

yarn,including filament to 14.


Unlessthecontextotherwiserequires,textilegarmentsofdifferentheadingsare tobeclassifiedintheirownheadingsevenifputupinsetsfor retailsale.Forthe purposesofthisNote, the expression"textile garments" meansgarmentsof headings61.01 to 61.14andheadings62.01 to62.11.

Subheading Notes 1.
Subheading Notes 1.

In this Section and, where applicable, throughout the Nomenclature, the expressionshave themeaningshereby assignedto them: following (a) Unbleachedyarn Yarn which: (i) hasthenaturalcolourofitsconstituentfibresandhasnotbeen bleached, dyed(whetheror notin themass) or printed;or (ii) is of indeterminate colour ("grey yarn"), manufactured from garnettedstock.
Suchyarnmayhavebeentreatedwithacolourlessdressingorfugitivedye(which disappearsaftersimplewashingwithsoap)and,inthecaseofman-madefibres,treatedin the mass with delustring agents (for example, titanium dioxide).
(b) Bleachedyarn Yarn which: (i) hasundergoneableachingprocess,ismadeofbleachedfibresor,unless the context otherwise requires, has been dyed white(whether or notin themass)or treatedwithawhite dressing; (ii) consists ofamixtureof unbleachedandbleachedfibres;or (iii) ismultiple(folded)or cabled andconsists of unbleachedand bleached yarns.
(c) Coloured(dyedorprinted) yarn Yarn which: (i) is dyed (whether or not in the mass) other than white or in a fugitive colour, or 260 printed, or madefrom dyedor printedfibres; (ii) consists of a mixture of dyed fibres of different colours or of a mixtureofunbleachedorbleachedfibreswithcolouredfibres(marlormixtureyarns),oris printedinoneormorecoloursatintervalsto givethe impressionofdots; (iii) isobtainedfrom sliversor rovingswhichhavebeenprinted;or (iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.
Theabovedefinitionsalsoapply,mutatismutandis,tomonofilamentandto thelikeofChapter54.

strip or (d) Unbleachedwovenfabric Woven fabric made fromunbleached yarnand whichhasnotbeen bleached, dyedorprinted.

Such fabricmayhavebeentreatedwitha colourless dressing orafugitive dye.

(e) Bleachedwoven fabric Wovenfabricwhich: (i) hasbeenbleachedor,unlessthecontextotherwiserequires,dyedwhiteor treatedwithawhite dressing, in thepiece; (ii) consists ofbleachedyarn;or (iii) consists of unbleached andbleachedyarn.
(f) Dyedwoven fabric Wovenfabricwhich: (i) isdyedasingle uniformcolourotherthanwhite (unless the context otherwise requires)orhasbeentreatedwithacoloured than white(unlessthe contextotherwiserequires), inthepiece;or finishother (ii) consists ofcoloured yarn ofasingleuniform colour.
(g) Woven fabricofyarnsofdifferent colours Wovenfabric(other than printed woven fabric)which: (i) consistsofyarnsofdifferentcoloursoryarnsofdifferentshadesof the samecolour (other than the naturalcolourofthe constituent fibres); (ii) consists of unbleached or bleached yarn andcoloured yarn;or (iii) consists ofmarlor mixture yarns.

(Inallcases,theyarnusedinselvedgesandpieceendsisnottaken into consideration.)
(h) Printedwovenfabric Wovenfabricwhichhasbeenprintedinthepiece,whetherornotmade from yarnsofdifferentcolours.

261 (Thefollowingarealsoregardedasprintedwovenfabrics:wovenfabrics bearingdesignsmade, forexample,withabrushorspraygun,bymeansoftransferpaper, by flocking or bythebatikprocess.)

Theprocessofmercerisationdoesnotaffecttheclassificationofyarnsorfabrics within the abovecategories.

The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crochetedfabrics.
(i) Plain weave A fabric constructioninwhich each yarnofthe weftpasses alternatelyover and undersuccessiveyarnsofthe warpandeachyarnofthe warppasses alternately over andundersuccessive yarnsof theweft.

2.

(A) ProductsofChapters56to 63 containing two or moretextilematerials are toberegardedasconsistingwhollyofthattextilematerialwhichwouldbe selectedunderNote2tothisSectionfortheclassificationofaproductof Chapters 50 to 55 or of heading 58.09 consisting of the same textile materials.
(B) For the application of thisrule: (a) where appropriate, only the part which determines the classification under Interpretative Rule 3 shall be taken into account; (b) inthecaseoftextileproductsconsistingofagroundfabricanda pile or looped surface no account shall be taken of the ground fabric; (c) in thecaseofembroideryofheading 58.10 andgoodsthereof, only thegroundfabricshallbetaken into account.
However, embroidery withoutvisibleground,andgoodsthereof, shallbe classifiedwith referenceto theembroidering threads alone.

262 CHAPTER 50 SILK HS CET DESCRIPTIONOFGOODS 5001.00 00 Silk-wormcocoons suitablefor reeling.

5002.00 5003.00 5004.00 5005.00 5006.00 50.07 00 00 00 00 00 Rawsilk(not thrown).

Silk waste (including cocoons unsuitable for reeling, yarnwasteandgarnettedstock).

Silkyarn(otherthanyarnspunfromsilkwaste) notput upfor retail sale.

Yarnspunfromsilkwaste,notputupforretail sale.


Silkyarnandyarnspunfromsilkwaste,putup for retail sale; silk-wormgut.

Woven fabrics ofsilkorofsilkwaste.


5007.10 5007.20 00 00 - Fabrics of noil silk -Other fabrics, containing85%or morebyweight of silk or of silk waste otherthan noil silk 5007.90 00 -Other fabrics DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg 261.41 261.3 261.42 kg 651.92 kg 651.93 kg 651.94 kg/m kg/m 2 2 654.11 654.13 0% kg/m 2 654.19 263 CHAPTER 51 WOOL, FINEORCOARSEANIMAL HAIR; HORSEHAIR YARN ANDWOVEN FABRIC Note 1.
ThroughouttheNomenclature: (a) "Wool"meansthenatural fibregrown bysheep or lambs; (b) "Fine animal hair" means the hair of alpaca, llama, vicuna, camel (including goats dromedary),yak,Angora,Tibetan,Kashmirorsimilar (butnotcommongoats),rabbit(includingAngora rabbit),hare,beaver, nutriaor musk-rat; (c) "Coarseanimalhair" meansthehairofanimalsnotmentionedabove, excludingbrush- makinghairand bristles (heading05.02)and horsehair (heading05.11).
264 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 51.01 Wool, not cardedor combed.

5101.11 5101.19 5101.21 5101.29 5101.30 51.02 5102.11 5102.19 5102.20 51.03 00 00 00 00 00 00 00 00 -Greasy,including fleece-washed wool: --Shornwool --Other -Degreased, not carbonised: --Shornwool --Other -Carbonised Fineorcoarseanimal hair, not cardedor combed.
- Fine animal hair: --OfKashmir (cashmere)goats --Other -Coarse animal hair Wasteofwooloroffineorcoarseanimalhair, including yarn waste but excluding garnetted stock.

5103.10 5103.20 5103.30 00 00 00 -Noils of wool or of fineanimal hair -Other waste ofwool orof fine animal hair -Waste of coarse animalhair 5104.00 00 Garnettedstockofwool oroffineorcoarseanimal 51.05 5105.10 00 hair.

Woolandfineorcoarseanimalhair,cardedor combed(including combedwoolinfragments).
-Carded wool 5105.21 5105.29 5105.31 5105.39 5105.40 51.06 5106.10 5106.20 00 00 00 00 00 00 00 -Wool tops and other combed wool: --Combed wool in fragments --Other - Fine animal hair, carded or combed: --OfKashmir (cashmere)goats --Other -Coarse animal hair, carded or combed Yarnofcardedwool, notput upfor retail sale.

-Containing85%or morebyweight of wool -Containingless than 85%byweight of wool 51.07 Yarncombedwool, notput upfor retail sale.
265 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg 268.11 268.19 268.211 268.219 268.29 268.31 26839 268.5 268.63 268.691 268.692 268.62 0% kg 268.711 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg 268.712 268.73 268.7711 268.7719 268.772 651.12 651.17 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 5107.10 5107.20 00 00 -Containing85%or morebyweight of wool -Containingless than 85%byweight of wool 51.08 5108.10 5108.20 00 00 Yarnoffineanimalhair(cardedorcombed),not put upfor retail sale.
-Carded -Combed 51.09 Yarnofwooloroffineanimalhair,putupfor retail sale.

5109.10 00 -Containing85%or morebyweight of wool or of 5109.90 5110.00 00 00 51.11 fine animal hair -Other Yarn of coarse animal hair or of horsehair (includinggimpedhorsehairyarn),whetherornot put upfor retail sale.

Wovenfabricsofcardedwoolorofcardedfine animal hair.
-Containing85%ormorebyweightofwoolorof 5111.11 5111.19 5111.20 00 00 00 fine animal hair: --Ofaweight notexceeding300g/m 2 --Other -Other, mixed mainlyorsolelywith man-made filaments 5111.30 00 -Other, mixed mainlyorsolelywith man-madestaple 5111.90 00 -Other fibres 51.12 5112.11 5112.19 5112.20 00 00 00 Wovenfabricsofcombedwoolorofcombedfine animal hair.
-Containing85%or morebyweight of wool or of fine animal hair: --Ofaweight notexceeding200g/m 2 --Other -Other, mixed mainlyorsolelywithman-made filaments 5112.30 00 -Other, mixed mainlyorsolelywith man-madestaple 5112.90 00 -Other fibres 5113.00 00 Woven fabrics of coarse animal hair or of horsehair.
0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg 651.13 651.18 651.141 651.142 kg 651.16 kg kg 651.19 651.15 kg kg kg 654.211 654.212 654.311 kg 654.312 kg 654.33 kg kg kg 654.221 654.229 654.321 kg 654.329 kg kg 654.34 654.92 266 CHAPTER 52 COTTON Subheading Note 1.
Forthepurposesofsubheadings5209.42and5211.42,theexpression"denim" means fabrics of yarns of different colours, of 3-thread or 4-thread twill, includingbroken twill,warp faced, the warpyarns the weftyarnsofwhichareunbleached,bleached,dyedgrey or colouredalightershadeof the colour of thewarp yarns.

samecolourand ofwhich ofone and the are 267 HS CET DESCRIPTIONOFGOODS 52.01 Cotton, not cardedor combed.
5201.00 5201.00 10 90 ---SeaIsland cotton ---Other 52.02 5202.10 00 Cottonwaste(includingyarnwasteandgarnetted stock).

-Yarn waste (includingthread waste) 5202.91 5202.99 5203.00 52.04 -Other: 00 00 00 --Garnetted stock --Other Cotton, cardedorcombed.

Cottonsewingthread,whetherornotputupfor retail sale.
-Not put up for retailsale: 5204.11 5204.19 5204.20 00 00 00 52.05 --Containing85%or morebyweight ofcotton --Other -Put up for retail sale Cottonyarn(otherthansewingthread),containing 85%ormorebyweightofcotton,notputupfor retail sale.
-Singleyarn, ofuncombed fibres: 5205.11 00 --Measuring714.29 decitexor more (not exceeding 5205.12 00 5205.13 00 14 metric number) --Measuringless than 714.29 decitexbut notless than 232.56 decitex(exceeding14 metric numberbut notexceeding43 metric number) --Measuringless than 232.56 decitexbut notless than 192.31 decitex(exceeding43 metric numberbut notexceeding52 metric number) DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% kg kg 263.11 263.19 0% kg 263.31 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg 263.32 263.39 263.4 651.211 651.219 651.22 0% 0% kg kg 651.3311 651.3312 0% kg 651.3313 5205.14 00 --Measuringless than 192.31 decitexbut notless 0% kg 651.3314 than 125 decitex(exceeding52 metric number but notexceeding80 metric number) 5205.15 00 --Measuringless than 125 decitex(exceeding80 0% kg 651.3315 metricnumber) -Singleyarn, of combedfibres: 5205.21 00 --Measuring714.29 decitexor more (not exceeding 14 metric number) 5205.22 00 --Measuringless than 714.29 decitexbut notless 0% 0% kg kg 651.3321 651.3322 than 232.56 decitex( exceeding14 metric numberbut notexceeding43 metric number) 5205.23 00 --Measuringless than 232.56 decitexbut notless 0% kg 651.3323 than 192.31 decitex( exceeding43 metric numberbut notexceeding52 metric number) 268 HS CET DESCRIPTIONOFGOODS 5205.24 00 --Measuringless than 192.31decitexbut notless than 125 decitex( exceeding52 metric numberbut notexceeding80 metric number) DUTY RATE UNIT FOR DUTY SITC REV4 0% kg 651.3324 5205.26 00 --Measuringless than 125 decitexbut notless than 0% kg 651.3325 5205.27 00 106.38 decitex( exceeding80 metric number but notexceeding94metricnumber) --Measuringless than 106.38 decitexbut notless than 83.33 decitex( exceeding94 metric numberbut notexceeding120 metric number) 0% kg 651.3326 5205.28 00 --Measuringless than 83.33 decitex(exceeding 120 0% kg 651.3327 metricnumber) -Multiple(folded)orcabledyarn,ofuncombedfibres: 5205.31 00 --Measuringper singleyarn 714.29 decitexor more (not exceeding14 metricnumberper single yarn) 0% kg 651.3331 5205.32 00 --Measuringper
 singleyarn less than 714.29 decitex 0% kg 651.3332 but notless than 232.56 decitex(exceeding14 metricnumberbut notexceeding43 metric numberper singleyarn) 5205.33 00 --Measuringper singleyarn less than 232.56 decitex 0% kg 651.3333 but notless than 192.31 decitex(exceeding43 metricnumberbut notexceeding52 metric numberper singleyarn) 5205.34 00 --Measuringper singleyarn less than 192.31 decitex 0% kg 651.3334 less than 125 decitex(exceeding52 notexceeding80 metric butnot metricnumberbut numberper singleyarn) 5205.35 00 --Measuringper singleyarn less than 125 decitex 0% kg 651.3335 5205.41 00 (exceeding80 metric numberper singleyarn) -Multiple(folded)orcabledyarn,ofcombedfibres: --Measuringper singleyarn 714.29 decitexor more (not exceeding14 metricnumberper single yarn) 0% kg 651.3341 5205.42 00 --Measuringper singleyarn less than 714.29 decitex 0% kg 651.3342 butnot less than 232.56 decitex(exceeding14 metricnumberbut notexceeding43 metric numberper singleyarn) 5205.43 00 --Measuringper singleyarn less than 232.56 decitex 0% kg 651.3343 but notless than 192.31 decitex(exceeding43 metricnumberbut notexceeding52 metric numberper singleyarn) 5205.44 00 --Measuringper singleyarn less than 192.31 decitex 0% kg 651.3344 but notless than 125 decitex(exceeding52 metricnumberbut notexceeding80 metric numberper singleyarn) 269 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 5205.46 00 --Measuringper singleyarn less than 125 decitexbut 0% kg 651.3345 less than 106.38 decitex(exceeding80 notexceeding94 metric not metricnumberbut numberper singleyarn) 5205.47 00 --Measuringper singleyarn less than106.38 decitex 0% kg 651.3346 but notless than 83.33 decitex(exceeding94 notexceeding120 metric metricnumberbut numberper singleyarn) 5205.48 00 --Measuringper singleyarn less than 83.33 decitex 0% kg 651.3347 52.06 (exceeding120 metric numberper singleyarn) Cottonyarn(otherthansewingthread),containing lessthan85%byweightofcotton,notputupfor retail sale).
-Singleyarn, ofuncombed fibres: 5206.11 00 --Measuring714.29 decitexor more (not exceeding 5206.12 00 5206.13 00 14metricnumber) --Measuringless than 714.29 decitexbut notless than 232.56 decitex(exceeding14 metric numberbut notexceeding43 metric number) --Measuringless than 232.56 decitexbut notless than 192.31 decitex(exceeding43 metric numberbut notexceeding52 metric number) 0% 0% kg kg 651.3411 651.3412 0% kg 651.3413 5206.14 00 --Measuringless than 192.31 decitexbut notless 0% kg 651.3414 than 125 decitex(exceeding52 metric number but notexceeding80 metricnumber) --Measuringless than 125 decitex(exceeding80 5206.15 00 0% kg 651.3415 metricnumber) -Singleyarn, of combedfibres: 5206.21 00 --Measuring714.29 decitexor more (not exceeding 5206.22 00 5206.23 00 14 metric number) --Measuringless than 714.29 decitexbut notless than 232.56 decitex(exceeding14 metric numberbut notexceeding43 metric number) --Measuringless than 232.56 decitexbut notless than 192.31 decitex(exceeding43metric numberbut notexceeding52 metric number) 0% 0% kg kg 651.3421 651.3422 0% kg 651.3423 5206.24 00 --Measuringless than 192.31 decitexbut notless 0% kg 651.3424 5206.25 00 than 125 decitex(exceeding52 metric number but notexceeding80 metricnumber) --Measuringless than 125 decitex(exceeding80 metricnumber) -Multiple (folded)orcabledyarn, ofuncombed fibres: 0% kg 651.3425 270 HS CET DESCRIPTIONOFGOODS 5206.31 00 --Measuringper singleyarn 714.29 decitexor more (not exceeding14 metricnumberper single yarn) DUTY RATE UNIT FOR DUTY SITC REV4 0% kg 651.3431 5206.32 00 --Measuringper singleyarn less than 714.29 decitex 0% kg 651.3432 but notless than 232.56 decitex(exceeding14 metricnumberbut notexceeding43 metric numberper singleyarn) 5206.33 00 --Measuringper singleyarn lessthan 232.56 decitex 0% kg 651.3433 but notless than 192.31 decitex(exceeding43 metricnumberbut notexceeding52 metric numberper singleyarn) 5206.34 00 --Measuringper singleyarn less than 192.31 decitex 0% kg 651.3434 but notless than 125 decitex(exceeding52 notexceeding80 metric metricnumberbut numberper singleyarn) 5206.35 00 --Measuringper singleyarn less than 125 decitex 0% kg 651.3435 (exceeding80 metric numberper singleyarn) -Multiple (folded)orcabledyarn, ofcombed fibres: 5206.41 00 --Measuringper singleyarn 714.29 decitexor more (not exceeding14 metricnumberper single yarn) 0% kg 651.3441 5206.42 00 --Measuringper singleyarn less than 714.29 decitex 0% kg 651.3442 but notless than 232.56 decitex(exceeding14 metricnumberbut notexceeding43 metric numberper singleyarn) 5206.43 00 --Measuringper singleyarn less than 232.56 decitex 0% kg 651.3443 but notless than 192.31 decitex(exceeding43 metricnumberbut notexceeding52metric numberper singleyarn) 5206.44 00 --Measuringper singleyarn less than 192.31 decitex 0% kg 651.3444 but notless than 125 decitex(exceeding52 notexceeding80 metric metricnumberbut numberper singleyarn) 5206.45 00 --Measuringper singleyarn less than 125 decitex 0% kg 651.3445 52.07 5207.10 5207.90 00 00 52.08 (exceeding80 metric numberper singleyarn) Cottonyarn(otherthansewingthread)putupfor retail sale.
-Containing85%or morebyweight of cotton -Other Wovenfabricofcotton,containing85%ormore byweightofcotton,weighingnotmorethan200 g/m 2 .
-Unbleached: 5208.11 00 --Plain weave, weighingnot morethat 100g/m 2 : 271 0% 0% kg kg 651.31 651.32 HS CET DESCRIPTIONOFGOODS DUTY RATE SITC REV4 UNIT FOR DUTY 2 kg/m 652.211 kg/m 2 652.212 kg/m kg/m kg/m kg/m 2 652.213 2 652.214 2 2 652.215 652.219 kg/m kg/m 2 652.311 2 652.312 kg/m kg/m 2 652.313 2 652.314 kg/m kg/m 2 652.315 2 652.319 kg/m kg/m kg/m kg/m 2 2 2 2 652.321 652.322 652.323 652.329 kg/m kg/m kg/m kg/m 2 652.331 2 652.332 2 2 652.333 652.339 kg/m kg/m kg/m ---OfSeaIslandcotton ---Other --Plain weave, weighingmorethan 100g/m 2 : ---OfSeaIslandcotton ---Other --3-thread or 4-thread twill, includingcross twill --Otherfabrics -Bleached: 5208.21 00 --Plain weave, weighingnot morethan 100g/m 2 : ---OfSeaIslandcotton ---Other --Plain weave, weighingmorethan 100g/m 2 : ---OfSeaIslandcotton ---Other --3-thread or 4-thread twill, includingcross twill --Otherfabrics -Dyed: --Plain weave, weighingnot morethan 100g/m --Plain weave, weighingmorethan 100g/m --3-thread or 4-thread twill, includingcross twill --Otherfabrics -Ofyarns ofdifferent colours: 2 2 --Plain weave, weighingnot morethan 100g/m --Plain weave, weighingmorethan 100g/m 2 2 --3-thread or 4-thread twill, includingcross twill --Otherfabrics -Printed: 2 --Plain weave, weighingnot morethan 100g/m --Plain weave, weighingmorethan 100g/m --Otherfabrics Wovenfabricsofcotton,containing85%ormore by weightofcotton, weighing more than200 g/m -Unbleached: 2 .
--Plain weave: ---OfSeaIslandcotton ---Other 272 0% 0% kg/m kg/m 2 652.221 2 652.222 HS CET DESCRIPTIONOFGOODS 5209.12 5209.19 00 00 --3-thread or 4-thread twill, includingcrosstwill --Otherfabrics -Bleached: --Plain weave: 5209.21 10 ---OfSeaIslandcotton 5209.21 90 ---Other 5209.22 5209.29 5209.31 5209.32 5209.39 5209.41 5209.42 5209.43 00 00 00 00 00 00 00 00 5209.49 00 5209.51 5209.52 5209.59 00 00 00 52.10 --3-thread or 4-thread twill, includingcrosstwill --Otherfabrics -Dyed: --Plain weave --3-thread or 4-thread twill, includingcross twill --Otherfabrics -Ofyarns ofdifferent colours: --Plain weave --Denim --Otherfabrics of 3-thread or 4-thread twill, includingcross twill --Otherfabrics -Printed: --Plain weave --3-thread or 4-thread twill, includingcross twill --Otherfabrics Wovenfabricsofcotton,containinglessthan85% by weightofcotton,mixedmainlyorsolely with man-made fibres, weighing not more than 200 g/m 2 .
5210.11 5210.19 5210.21 5210.29 5210.31 5210.32 5210.39 5210.41 5210.49 5210.51 5210.59 -Unbleached: --Plain weave --Otherfabrics -Bleached: --Plain weave --Otherfabrics -Dyed: --Plain weave --3-thread or 4-thread twill, includingcrosstwill --Otherfabrics -Ofyarns ofdifferent colours: --Plain weave --Otherfabrics -Printed: --Plain weave --Otherfabrics 00 00 00 00 00 00 00 00 00 00 00 273 DUTY RATE 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% UNIT FOR DUTY 2 2 kg/m kg/m SITC REV4 652.223 652.229 kg/m kg/m kg/m kg/m 2 652.411 2 652.412 2 2 652.413 652.419 kg/m kg/m kg/m 2 651.421 2 652.422 2 652.429 kg/m kg/m kg/m 2 2 2 652.441 652.43 652.442 0% kg/m 2 652.449 0% 0% 0% kg/m kg/m kg/m 2 2 2 652.451 652.452 652.459 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg/m kg/m 2 2 652.231 652.239 kg/m kg/m 2 2 652.511 652.519 kg/m kg/m kg/m 2 2 2 652.521 652.522 652.529 kg/m kg/m 2 2 652.531 652.539 kg/m kg/m 2 2 652.541 652.549 DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg/m kg/m kg/m kg/m 2 2 2 2 652.241 652.242 652.249 652.61 kg/m kg/m kg/m 2 2 2 652.621 652.622 652.629 kg/m kg/m kg/m 2 2 2 652.641 652.63 652.642 0% kg/m 2 652.649 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg/m kg/m kg/m 2 2 2 652.651 652.652 652.659 kg/m kg/m kg/m kg/m kg/m 2 2 2 2 2 652.25 652.91 652.92 652.93 652.94 kg/m kg/m kg/m kg/m kg/m 2 2 2 2 2 652.26 652.95 652.96 652.97 652.98 HS CET DESCRIPTIONOFGOODS Woven weightofcotton,mixedmainlyorsolely fabrics ofcotton,containinglessthan85% with by man- 2 .
madefibres, weighing more than200 g/m -Unbleached: --Plain weave --3-thread or 4-thread twill, includingcross twill --Otherfabrics -Bleached -Dyed: --Plain weave --3-thread or 4-thread twill, includingcross twill --Otherfabrics -Ofyarns ofdifferent colours: --Plain weave --Denim --Otherfabrics of 3-thread or 4-thread twill, includingcross twill : 2 --Otherfabrics -Printed: --Plain weave --3-thread or 4-thread twill, includingcross twill --Otherfabrics Otherwoven fabrics of cotton.
-Weighingnot morethan 200 g/m --Unbleached --Bleached --Dyed --Ofyarns ofdifferent colours --Printed -Weighingmorethan 200 g/m --Unbleached --Bleached --Dyed --Ofyarns ofdifferent colours --Printed 2 : 274 CHAPTER 53 OTHER VEGETABLE TEXTILEFIBRES; PAPER YARN ANDWOVEN FABRICS OFPAPER YARN HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 53.01 Flax,raworprocessedbutnotspun;flaxtowand waste (including yarnwasteandgarnettedstock).
5301.10 00 - Flax, raw orretted 0% kg 265.11 - Flax, broken, scutched,hackled orotherwise processed, but not spun: 5301.21 5301.29 5301.30 00 00 00 53.02 5302.10 5302.90 00 00 53.03 5303.10 5303.90 00 00 [53.04] 5305.00 00 53.06 5306.10 5306.20 00 00 53.07 5307.10 5307.20 53.08 5308.10 5308.20 5308.90 53.09 00 00 00 00 00 5309.11 5309.19 00 00 --Broken or scutched --Other - Flaxtow and waste True hemp(CannabissativaL.

),rawor processed but notspun;tow (including yarnwasteandgarnettedstock).
-Truehemp,raw or retted and waste oftruehemp -Other hempandramie),rawor Juteandothertextilebastfibres(excludingflax, true processed spun;towandwasteofthese fibres(including wasteandgarnettedstock).

-Jute and othertextile bast fibres, raw or retted but not yarn -Other Deleted vegetable Coconut,abaca(Manila ramieandother elsewherespecifiedor butnotspun;tow,noilsandwasteofthesefibres (including yarnwasteandgarnettedstock).

Flax yarn.
Flax yarn.

hemporMusatextilisNee), textile not included,raworprocessed fibres, -Single -Multiple (folded)orcabled Yarn of jute or of other textile bast fibres of heading 53.03.

-Single -Multiple (folded)orcabled Yarnofothervegetabletextilefibres; paperyarn.

-Coiryarn -Truehempyarn -Other Woven fabrics offlax.
-Containing85%or morebyweight of flax: --Unbleached orbleached --Other 275 0% 0% 0% 0% 0% kg kg kg 265.121 265.129 265.13 kg kg 265.21 265.29 0% 0% kg kg 264.1 264.9 0% kg 265.8 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg 651.961 651.962 651.971 651.972 651.991 651.992 651.999 kg/m kg/m 2 2 654.411 654.419 HS CET DESCRIPTIONOFGOODS -Containingless than 85%byweight of flax: 5309.21 00 --Unbleached orbleached 5309.29 00 --Other DUTY RATE UNIT FOR DUTY SITC REV4 0% kg/m 2 654.421 0% kg/m 2 654.429 53.10 5310.10 5310.90 5311.00 Wovenfabricsofjuteorofothertextilebastfibres of heading 53.03.
-Unbleached -Other 00 00 00 Woven fabrics of other vegetable textile fibres; woven fabrics of paperyarn.

0% 0% 0% kg/m kg/m kg/m 2 654.51 2 654.59 2 654.93 276 CHAPTER 54 MAN-MADEFILAMENTS; STRIPAND THELIKEOF MAN-MADE TEXTILE MATERIALS Notes 1.
ThroughouttheNomenclature,theterm"man-madefibres"meansstaplefibres andfilamentsoforganicpolymersproducedbymanufacturing processes,either: (a) By polymerisationoforganicmonomerstoproduce polymerssuch as polyamides, polyesters, polyolefins orpolyurethanes, orby chemical modification or polymers produced by this poly(vinylalcohol)preparedbythe hydrolysisofpoly(vinylacetate));or example, process (for (b) Bydissolutionorchemicaltreatmentofnaturalorganic polymers (for example,cellulose) to producepolymerssuchascuprammoniumrayon (cupro)or (for example, viscoserayon,orbychemicalmodificationornaturalorganic polymers cellulose, casein and other proteins, or alginic acid), to producepolymerssuchascellulose acetate or algmates.
terms "synthetic"and The synthetic: fibresasdefinedat(a);artificial: fibresasdefinedat(b).Strip and the likeof heading 54.04or 54.05 arenotconsideredto beman-madefibres.

usedinrelation fibres,mean: "artificial", to The terms"man-made","synthetic" and"artificial"shallhavethe samemeanings when usedin relation to "textilematerials".

2.

Headings54.02and54.03donotapplytosyntheticorartificialfilamenttowofChapter55.
277 HS CET DESCRIPTION OF GOODS DUTY RATE UNIT FOR DUTY SITC REV4 Sewing thread ofman-madefilaments,whether ornot putupfor retailsale.
- Ofsynthetic filaments: --- Notputupforretailsale ---Put up forretailsale - Ofartificialfilaments: --- Notputupforretailsale ---Put up forretailsale Syntheticfilamentyarn(otherthan sewingthread),not putupfor retailsale, including synthetic monofilament oflessthan 67 decitex.
- High tenacity yarn ofnylon orotherpolyamides, whether ornot textured: -- Ofaramids -- Other - High tenacity yarn ofpolyesters,whetherornottextured -Textured yarn: -- Ofnylon orotherpolyamides, measuringpersingle yarn notmore than 50tex -- Ofnylon orotherpolyamides, measuringpersingle yarn more than 50tex -- Ofpolyesters -- Ofpolypropylene -- Other - Otheryarn,single,untwisted orwith atwistnotexceeding 50 turns permetre: --Elastomeric -- Other, ofnylonorotherpolyamides -- Other, ofpolyesters, partiallyoriented -- Other, ofpolyesters -- Other, ofpolypropylene -- Other - Otheryarn,single, withatwistexceeding50 turnsper metre: -- Ofnylon orotherpolyamides -- Ofpolyesters -- Ofpolypropylene -- Other - Otheryarn, multiple (folded)orcabled: -- Ofnylon orotherpolyamides -- Ofpolyesters -- Ofpolypropylene -- Other Artificialfilamentyarn (otherthan sewingthread),not putupfor retailsale, including artificialmonofilament oflessthan 67 decitex.
278 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 651.411 651.412 651.421 651.422 652.6211 652.6519 651.622 651.511 651.512 651.52 651.591 651.599 651.634 651.635 651.636 651.637 651.638 651.639 651.641 651.642 651.643 651.649 651.691 651.692 651.693 651.699 HS CET DESCRIPTION OF GOODS DUTY RATE UNIT FOR DUTY SITC REV4 5403.10 00 5403.31 00 5403.32 00 5403.33 00 5403.39 00 5403.41 00 5403.42 00 5403.49 00 54.04 5404.11 00 5404.12 00 5404.19 00 5404.90 00 00 5405.00 - High tenacity yarn ofviscoserayon - Otheryarn,single: -- Ofviscose rayon, untwisted orwith atwistnotexceeding 120 turns permetre -- Ofviscose rayon, withatwistexceeding120 turns per metre -- Ofcellulose acetate -- Other - Otheryarn, multiple (folded)orcabled: -- Ofviscose rayon -- Ofcellulose acetate -- Other Syntheticmonofilamentof67 decitexor moreandof which no cross-sectionaldimension exceeds1 mm; strip and the like (for example, artificialstraw) of synthetic textilematerials ofan apparentwidthnot exceeding 5mm.
-Monofilament: --Elastomeric -- Other, ofpolypropylene -- Other - Other Artificialmonofilamentof67 decitexormore and of which no cross-sectionaldimension exceeds1 mm;strip and thelike (for example,artificialstraw)ofartificial textilematerials ofanapparentwidth notexceeding5 mm.
0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg 651.73 651.74 651.751 651.752 651.759 651.761 651.762 651.769 651.8811 651.8812 651.8819 651.889 651.77 5406.00 00 Man-madefilamentyarn(other thansewing thread), 0% kg&m2 651.78 54.07 5407.10 00 5407.20 00 5407.30 00 5407.41 00 5407.42 00 5407.43 00 5407.44 00 5407.51 00 5407.52 00 5407.53 00 5407.54 00 putupfor retailsale.

Wovenfabricsofsyntheticfilamentyarn,including wovenfabrics obtainedfrommaterials ofheading 54.04.
-Woven fabricsobtained fromhigh tenacity yarn ofnylon orotherpolyamidesorofpolyesters -Woven fabricsobtained fromstrip or the like -Fabricsspecified in Note9 to SectionXI - Otherwoven fabrics,containing85%ormorebyweight offilaments ofnylon orotherpolymides: -- Unbleachedorbleached --Dyed -- Ofyarns ofdifferentcolours --Printed - Otherwoven fabrics,containing85%ormore byweight oftexturedpolyesterfilaments: -- Unbleachedorbleached --Dyed -- Ofyarns ofdifferentcolours --Printed 279 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg&m2 653.11 kg&m2 kg&m2 653.12 653.13 kg&m2 kg&m2 kg&m2 kg&m2 653.141 653.142 653.143 653.144 kg&m2 kg&m2 kg&m2 kg&m2 653.151 653.152 653.153 653.154 HS CET DESCRIPTION OF GOODS DUTY RATE UNIT FOR DUTY SITC REV4 - Otherwoven fabrics,containing85%ormore byweight ofpolyesterfilaments: -- Containing85%ormore byweightofnon-textured polyesterfilaments -- Other - Otherwoven fabrics,containing85%ormore byweight ofsynthetic filaments: -- Unbleachedorbleached --Dyed -- Ofyarns ofdifferent colours --Printed - Otherwoven fabrics,containinglessthan 85%byweight ofsynthetic filaments, mixed mainlyorsolelywith cotton: -- Unbleachedorbleached --Dyed -- Ofyarns ofdifferentcolours --Printed - Otherwoven fabrics: -- Unbleachedorbleached --Dyed -- Ofyarns ofdifferentcolours --Printed Wovenfabricsofartificialfilamentyarn, including wovenfabrics obtainedfrommaterials ofheading 54.05.
-Woven fabricsobtained fromhigh tenacity yarn ofviscose rayon - Otherwoven fabrics,containing85%ormore byweight ofartificialfilamentorstripor the like: -- Unbleachedorbleached --Dyed -- Ofyarns ofdifferentcolours --Printed - Otherwoven fabrics: -- Unbleachedorbleached --Dyed -- Ofyarns ofdifferentcolours --Printed 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg&m2 653.16 kg&m2 653.171 kg&m2 kg&m2 kg&m2 kg&m2 kg&m2 kg&m2 kg&m2 kg&m2 kg&m2 kg&m2 kg&m2 kg&m2 653.172 653.173 653.174 653.175 653.181 653.182 653.183 653.184 653.191 653.192 653.193 653.194 0% kg&m2 653.51 0% 0% 0% 0% 0% 0% 0% 0% kg&m2 kg&m2 kg&m2 kg&m2 kg&m2 kg&m2 kg&m2 kg&m2 653.521 653.522 653.523 653.524 653.591 653.592 653.593 653.594 280 CHAPTER 55 MAN-MADESTAPLEFIBRES Note.
1.

Headings55.01and55.02applyonlytoman-madefilamenttow,consistingof parallelfilamentsofauniformlengthequaltothe specifications: lengthofthe tow,meeting the following (a) Lengthof towexceeding 2 m; (b) Twist lessthan 5 turnsper metre; (c) Measuring per filamentlessthan 67 decitex; (d) Syntheticfilamenttowonly:thetowmustbedrawn,thatistosay,be incapableofbeing stretchedbymorethan 100% ofitslength; (e) Totalmeasurementof towmorethan 20,000decitex.
Two ofalengthnotexceeding2 m isto beclassified in heading55.03or 55.04.
281 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 Syntheticfilament tow.
- Ofnylon orotherpolyamides - Ofpolyesters - Acrylic ormodacrylic - Ofpolypropylene - Other Artificialfilamenttow.

- Ofcelluloseacetate - Other Syntheticstaplefibres, notcarded, combedorotherwise processedforspinning.

- Ofnylon orotherpolyamides: -- Ofaramids -- Other - Ofpolyesters - Acrylic ormodacrylic - Ofpolypropylene - Other Artificialstaplefibres, notcarded, combedor otherwise processedforspinning.

- Ofviscoserayon - Other Waste (including noils, yarnwasteand garneted stock) ofman-madefibres.
- Ofsynthetic fibres - Ofartificialfibres Syntheticstaplefibres,carded, combedor otherwise processedforspinning.

- Ofnylon orotherpolyamides - Ofpolyesters - Acrylic ormodacrylic - Ofpolypropylene - Other Artificialstaplefibres, carded, combedor otherwise processedforspinning.

Sewing thread ofman-made staplefibres,whetheror not put upforretailsale.
- Ofsynthetic staplefibres: --- Notputupforretailsale ---Put up forretailsale - Ofartificialstaple fibres: --- Notputupforretailsale ---Put up forretailsale Yarn(otherthan sewingthread) ofsynthetic staple fibres, notputupfor retailsale.
282 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 266.61 266.62 266.63 266.691 266.699 267.121 267.129 266.511 266.519 266.52 266.53 266.591 266.599 267.111 267.119 267.21 267.22 266.71 266.72 266.73 266.791 266.79 267.13 651.431 651.432 651.441 651.442 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 - Containing85%ormorebyweightofstaple fibresof nylon orotherpolyamides: --Single yarn --Multiple(folded)orcabled yarn - Containing85%ormorebyweightofpolyesterstaple fibres: --Single yarn --Multiple(folded)orcabled yarn - Containing85%ormorebyweightofacrylicor modacrylic staple fibres: --Single yarn --Multiple(folded)orcabled yarn - Otheryarn, containing85%ormore byweightof synthetic staple fibres: --Single yarn --Multiple(folded)orcabled yarn - Otheryarn, ofpolyesterstaplefibres: --Mixed mainlyorsolelywith artificialstaple fibres --Mixed mainlyorsolelywith woolorfine animalhair --Mixed mainlyorsolelywith cotton -- Other - Otheryarn, ofacrylic ormodacrylic staple fibres: --Mixed mainlyorsolelywith woolorfine animalhair --Mixed mainlyorsolelywith cotton -- Other - Otheryarn: --Mixed mainlyorsolelywithwoolorfine animalhair --Mixed mainlyorsolelywith cotton -- Other Yarn(otherthan sewingthread) ofartificialstaple fibres, notputupfor retailsale.
- Containing85%ormorebyweightofartificialstaple fibres: --Single yarn --Multiple(folded)orcabled yarn - Otheryarn, mixed mainlyorsolelywith woolorfine animalhair - Otheryarn, mixed mainlyorsolelywith cotton - Otheryarn Yarn(otherthan sewingthread) of man-madestaple fibres, putupfor retailsale.
- Ofsyntheticstaplefibres,containing85%ormore by weightofsuchfibres - Ofsynthetic staplefibres,containingless than 85%by weightofsuchfibres 283 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 651.821 651.822 651.823 651.824 651.825 651.826 651.827 651.828 651.8411 651.8412 651.8413 651.8419 651.8421 651.8422 651.8429 651.84691 651.8492 651.8499 651.861 651.862 651.871 651.872 651.879 651.81 651.83 HS CET DESCRIPTIONOFGOODS - Ofartificialstaple fibres Wovenfabricsofsynthetic staplefibres,containing85% or morebyweightofsynthetic staplefibres.
- Containing85%ormorebyweightofpolyesterstaple fibres: -- Unbleachedorbleached -- Other - Containing85%ormorebyweightofacrylicor modacrylic staple fibres: -- Unbleachedorbleached -- Other - Other: -- Unbleachedorbleached -- Other Wovenfabricsofsynthetic staplefibres,containingless than 85%byweight ofsuchfibres, mixed mainly or solelywith cotton, ofaweight notexceeding 170 g/m2.
- Unbleached or bleached: -- Ofpolyesterstaple fibres, plain weave --3-thread or4-threadtwill, includingcrosstwill, of polyesterstaplefibres -- Otherwoven fabrics ofpolyesterstaple fibres -- Otherwoven fabrics - Dyed: -- Ofpolyesterstaple fibres, plain weave -- Otherwoven fabrics ofpolyesterstaplefibres -- Otherwoven fabrics - Ofyarns ofdifferentcolours: -- Ofpolyesterstaple fibres, plain weave -- Otherwoven fabrics -Printed: -- Ofpolyesterstaple fibres, plain weave -- Otherwoven fabrics 55.14 5514.11 00 5514.12 00 5514.19 00 5514.21 00 Wovenfabricsofsynthetic staplefibres,containingless than 85%byweight ofsuchfibres, mixed mainly or solelywith cotton, ofaweightexceeding170 g/m2.
- Unbleached orbleached: -- Ofpolyesterstaple fibres, plain weave --3-thread or4-threadtwill, includingcrosstwill, of polyesterstaplefibres -- Otherwoven fabrics - Dyed: -- Ofpolyesterstaple fibres, plain weave 284 DUTY RATE UNIT FOR DUTY SITC REV4 0% kg 651.85 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg&m2 kg&m2 653.211 653.219 kg&m2 kg&m2 653.251 653.259 kg&m2 kg&m2 653.291 653.299 kg&m2 kg&m2 653.311 653.312 kg&m2 kg&m2 653.313 653.321 kg&m2 kg&m2 kg&m2 653.314 653.316 653.322 kg&m2 kg&m2 653.317 653.323 kg&m2 kg&m2 653.3192 653.329 kg&m2 kg&m2 653.331 653.332 kg&m2 653.341 0% kg&m2 653.334 HS CET DESCRIPTIONOFGOODS DUTY RATE --3-thread or4-threadtwill, includingcrosstwill, of polyesterstaplefibres -- Otherwoven fabrics ofpolyesterstaplefibres -- Otherwoven fabrics - Ofyarns ofdifferentcolours -Printed: -- Ofpolyesterstaplefibres, plain weave --3-thread or4-threadtwill, includingcrosstwill, of polyesterstaplefibres -- Otherwoven fabrics ofpolyesterstaplefibres -- Otherwoven fabrics Otherwovenfabrics ofsyntheticstaplefibres.
- Ofpolyesterstaplefibres: --Mixed mainlyorsolelywith viscoserayon stable fibres --Mixed mainlyorsolelywith man-made filaments --Mixed mainlyorsolelywith woolorfine animal hair -- Other - Ofacrylic ormodacrylic staple fibres: --Mixed mainlyorsolelywith man-made filaments --Mixed mainlyorsolelywith woolorfine animal hair -- Other - Otherwoven fabrics: --Mixed mainlyorsolelywithman-made filaments -- Other Wovenfabricsofartificialstaplefibres.
- Containing85%ormorebyweightofartificialstable fibres: -- Unbleachedorbleached --Dyed -- Ofyarns ofdifferentcolours --Printed - Containingless than 85%byweightofartificialstable fibres, mixed mainlyorsolelywithman-made filaments: -- Unbleachedorbleached --Dyed -- Ofyarns ofdifferentcolours --Printed - Containingless than85%byweightofartificialstaple fibres, mixed mainlyorsolelywith woolorfineanimal hair: -- Unbleachedorbleached --Dyed -- Ofyarns ofdifferentcolours 285 UNIT FOR DUTY kg&m2 kg&m2 kg&m2 kg&m2 SITC REV4 653.335 653.336 653.342 653.35 kg&m2 kg&m2 653.337 653.338 kg&m2 kg&m2 653.339 653.349 kg&m2 kg&m2 kg&m2 kg&m2 kg&m2 kg&m2 kg&m2 653.431 653.421 653.411 653.432 653.422 653.412 653.433 kg&m2 kg&m2 653.423 653.439 kg&m2 kg&m2 kg&m2 kg&m2 653.61 653.62 653.63 653.64 kg&m2 kg&m2 kg&m2 kg&m2 0-% kg&m2 kg&m2 kg&m2 653.821 653.822 653.823 HS CET DESCRIPTIONOFGOODS 5516.34 00 5516.41 00 5516.42 00 5516.43 00 5516.44 00 5516.91 00 5516.92 00 5516.93 00 5516.94 00 --Printed - Containingless than 85%byweightofartificialstaple fibres, mixed mainlyorsolelywith cotton: -- Unbleachedorbleached --Dyed -- Ofyarns ofdifferentcolours --Printed - Other: -- Unbleachedorbleached --Dyed -- Ofyarns ofdifferentcolours --Printed DUTY RATE 0% 0% 0% 0% 0% 0% 0% 0% 0% UNIT FOR DUTY kg&m2 SITC REV4 653.824 kg&m2 kg&m2 kg&m2 kg&m2 kg&m2 kg&m2 kg&m2 kg&m2 653.811 653.812 653.813 653.814 653.891 653.892 653.893 653.894 286 CHAPTER 56 WADDING,FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE,ROPESAND CABLESAND ARTICLESTHEREOF Notes 1.
ThisChapter doesnotcover: (a) Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations ordetergents cosmetics similarpreparationsofheading34.05,fabricsofteners (for perfumes ofheading34.01,polishes,creams ofheading38.09) wherethetextilematerialispresentmerely asa carrying medium; example, 33,soaps Chapter or or of (b) Textileproductsofheading 58.11; (c) Naturalorartificial abrasive powder orgrain, ona backing offeltor nonwovens(heading 68.05); (d) Agglomeratedorreconstitutedmica,onabackingoffeltornonwovens(heading 68.14); (e) Metalfoil onabackingof feltornonwovens (generallySectionXIVorXV);or (f) Sanitarytowels(pads)andtampons,napkinsandnapkinlinersforbabies andsimilar articlesofheading 96.19.
Theterm"felt" includesneedleloom feltandfabricsconsisting ofaweb of textile fibresthe cohesion ofwhichhasbeen enhancedbyastitch-bondingprocessusing fibresfrom theweb itself.

Headings56.02and56.03coverrespectivelyfeltandnonwovens,impregnated, withplasticsorrubberwhateverthe natureof these materials(compactor cellular).

coated,coveredorlaminated 2.

3.

Heading56.03alsoincludesnonwovensinwhichplasticsorrubberformsthe bonding substance.
Headings56.02 and56.03 do not, however,cover: (a) Feltimpregnated,coated,coveredorlaminatedwithplasticsorrubber, byweightoftextile materialor feltcompletely embedded in plasticsor rubber (Chapter39 or 40); containing50%or less (b) Nonwovens,eithercompletelyembedded inplasticsorrubber,or entirely coatedorcoveredonbothsideswithsuchmaterials,providedthatsuchcoatingorcoveringcanbeseenwiththe nakedeyewithnoaccountbeing takenofanyresulting changeofcolour (Chapter39 or 40);or (c) Plates,sheets orstripofcellularplastics orcellularrubbercombined with feltornonwovens,where the textile materialispresentmerely for reinforcing purposes(Chapter39 or 40).
4.

Heading56.04doesnotcovertextileyarn,orstriporthelikeofheading54.04or54.05,inwhich the impregnation,coatingorcoveringcannotbeseenwith the naked eye (usuallyChapters50to55);forthepurposeofthisprovision,no accountshouldbetaken ofanyresulting changeofcolour.

287 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 56.01 Wadding textilefibres,notexceeding5mm textiledust andmill neps.
-Waddingof textile materials and articles thereof: oftextilematerialsandarticlesthereof; inlength(flock), --Ofcotton: ---Wadding foruse in themanufactureof sanitary towels and tampons ---Rolls of waddingforcigarettefiltertips ---Articles of wadding ---Other --Ofman-made fibres: ---Wadding foruse in themanufactureof sanitary towels and tampons ---Rolls of waddingforcigarettefiltertips ---Articles of wadding ---Other --Other: ---Wadding foruse in themanufactureof sanitary towels and tampons ---Rolls of waddingforcigarettefiltertips ---Articles of wadding ---Other -Textile flock and dust and millneps 56.02 5602.10 00 Felt,whetherornotimpregnated,coated,covered orlaminated.
-Needleloom feltand stitch-bonded fibrefabrics -Other felt, not impregnated, coated, covered or 5602.21 5602.29 5602.90 00 00 00 laminated: --Ofwool orfine animal hair --Ofother textile materials -Other 56.03 5603.11 5603.12 00 00 Nonwovens,whetherornotimpregnated,coated, coveredorlaminated.
-Ofman-made filaments: --Weighingnot morethan 25 g/m 2 --Weighingmorethan 25 g/m 2 g/m 2 but notmorethan 70 288 0% 0% 20% 0% 0% 0% 20% 5% 0% 0% 20% 5% 0% kg&m3 657.7121 kg&m3 657.7122 kg&m3 657.7123 kg&m3 657.7129 kg&m3 657.7131 kg&m3 657.7132 kg&m3 657.7133 kg&m3 657.7139 kg&m3 657.7141 kg&m3 657.7142 kg&m3 657.7143 kg&m3 657.7149 kg&m3 657.719 0% kg&m3 657.11 0% 0% 0% 0% 0% kg&m3 657.121 kg&m3 657.129 kg&m3 657.19 kg&m3 657.21 kg&m3 657.22 HS CET DESCRIPTIONOFGOODS 5603.13 00 --Weighingmorethan 70 g/m 2 g/m 5603.14 00 --Weighingmorethan 150 g/m 2 but notmorethan 150 5603.91 5603.92 00 00 5603.93 00 -Other: --Weighingnot morethan 25 g/m 2 --Weighingmorethan 25 g/m 2 g/m --Weighingmorethan 70 g/m 2 g/m 2 2 but notmorethan 70 but notmorethan 150 5603.94 00 --Weighingmorethan 150 g/m 2 2 56.04 5604.10 5604.90 00 00 Rubber thread and cord, textile covered; textile yarn,andstripandthelikeofheading54.04or 54.05, impregnated, coated, covered or sheathed with rubberorplastics.
-Rubber thread and cord, textile covered -Other 5605.00 00 Metallised yarn, whether or not gimped, being 5606.00 56.07 textileyarn,orstriporthelikeofheading54.04or 54.05,combinedwithmetalintheformofthread, striporpowderor coveredwith metal.

00 Gimpedyarn,andstripandthelikeofheading 54.04 or54.05, gimped (other thanthose of heading 56.05andgimpedhorsehairyarn);chenilleyarn (includingflock chenilleyarn);loopwale-yarn.
Twine,cordage,ropesandcables, whether ornot plaited or not whether and braided impregnated,coated,coveredor sheathedwith rubberorplastics.
-OfsisalorothertextilefibresofthegenusAgave: or 5607.21 5607.29 5607.29 5607.29 5607.41 5607.49 5607.49 5607.49 00 00 10 90 00 00 10 90 --Binder orbalertwine --Other: ---Other twine andropes ---Other -Ofpolyethyleneor polypropylene: --Binder orbalertwine --Other: ---Twineand ropes ---Other 289 DUTY RATE 0% 0% 0% 0% 0% 0% 0% 0% 0% SITC REV4 UNIT FOR DUTY kg&m3 657.23 kg&m3 657.24 kg&m3 657.25 kg&m3 657.26 kg&m3 657.27 kg&m3 657.28 kg&m3 657.81 kg&m3 657.89 kg&m3 651.91 0% kg&m3 656.31 15% kg&m3 657.5111 15% 5% kg&m3 657.5112 kg&m3 657.5119 15% kg&m3 657.5121 15% 5% kg&m3 657.5122 kg&m3 657.5129 HS CET DESCRIPTIONOFGOODS 5607.50 5607.50 5607.50 5607.90 5607.90 5607.90 56.08 5608.11 5608.19 5608.19 5608.19 5608.90 5608.90 5608.90 5608.90 00 10 90 00 10 90 00 00 10 90 00 10 20 90 -Ofothersyntheticfibres: ---Twineand ropes ---Other -Other: ---Ofjute ---Other Knottednettingoftwine,cordageorrope;made upfishingnetsandothermadeupnets,oftextile materials.
-Ofman-madetextile materials: --Madeupfishingnets --Other: ---Net shoppingbags ---Other -Other: ---Madeup fishingnets ---Net shoppingbags ---Other 5609.00 00 Articlesofyarn,striporthelikeofheading54.04 or 54.05, twine, cordage, rope or cables, not elsewherespecified or included.
DUTY RATE UNIT FOR DUTY SITC REV4 15% 5% 15% 5% kg&m3 657.5131 kg&m3 657.5139 kg&m3 657.5191 kg&m3 657.5199 0% kg&m3 657.521 20% 5% 0% 20% 5% 20% kg&m3 657.522 kg&m3 657.523 kg&m3 657.524 kg&m3 657.525 kg&m3 657.529 kg&m3 657.59 290 CHAPTER 57 CARPETS ANDOTHER TEXTILEFLOOR COVERINGS Notes 1.
For the purposes of this Chapter, the term "carpets and other textile floor coverings"means floorcoveringsinwhichtextilematerialsserveas exposed surfaceofthearticlewheninuseandincludesarticleshavingthecharacteristics textilefloor coveringsbutintendedfor usefor other purposes.

the of 2.

ThisChapter doesnotcoverfloor covering underlays.
291 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 kg&m2 kg&m2 659.591 20% 20% 659.21 659.29 20% 20% 20% kg&m2 kg&m2 kg&m2 kg&m2 kg&m2 659.511 659.521 659.592 Carpetsand othertextilefloor coverings, knotted, whether or not made up.
- Ofwoolorfine animalhair - Ofother textile materials Carpetsand othertextilefloor coverings,woven, not tufted orflocked,whetheror notmadeup, including “Kelem”, “Schumacks”, “Karamanie” andsimilar hand- wovenrugs.
-“Kelem”, “Schumacks”, “Karamanie”and similarhand- woven rugs -Floorcoverings ofcoconutfibres(coir) - Other, ofpileconstruction, notmadeup: -- Ofwoolorfineanimalhair -- Ofman-made textile materials -- Ofothertextile materials - Other, ofpileconstruction, madeup: -- Ofwoolorfineanimalhair -- Ofman-made textile materials -- Ofothertextile materials - Other, notofpileconstruction,notmadeup - Other, notofpile construction,madeup: -- Ofwoolorfineanimalhair -- Ofman-made textile materials -- Ofothertextile materials Carpetsand othertextilefloorcoverings,tufted, whether or not made up.
659.41 - Ofwoolorfine animalhair 659.42 - Ofnylon orotherpolyamides 659.43 - Ofotherman-made textilematerials 659.49 - Ofother textile materials Carpetsand othertextilefloor coverings, offelt, not tuftedorflocked,whetheror not made up.

-Tiles,havinga maximumsurfaceareaof0.3 m2 2 -Tiles,havingamaximumsurfaceareaexceeding0.3 m butnotexceeding1 m2 - Other Other carpets and other textilefloor coverings, whether or not made up.
kg&m2 kg&m2 kg&m2 kg&m2 kg&m2 kg&m2 kg&m2 kg&m2 659.512 659.522 659.593 659.53 659.519 659.529 659.599 kg&m2 kg&m2 kg&m2 20% 20% 20% 20% 20% 20% 20% 20% 659.611 659.612 659.619 659.69 kg&m2 kg&m2 kg&m2 kg&m2 20% 20% 20% 20% 20% 20% 20% 292 Notes 1.

2.

3.

4.

5.

6.

7.

CHAPTER 58 SPECIAL WOVENFABRICS; TUFTED TEXTILEFABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY ThisChapterdoesnotapplytotextilefabricsreferredtoinNote1toChapter59, coveredor laminated, or to other goodsofChapter59.
impregnated, coated, Heading58.01alsoincludeswovenweftpilefabricswhichhavenotyethadthe atwhichstagetheyhaveno pilestanding up.

floats cut, Forthepurposesofheading58.03"gauze"meansafabricwithawarpcomposed whollyorinpartofstandingorground threads threadsand whichcrossthestandingorgroundthreadsmakingahalfturn,acompleteturn or moreto form loops through whichweft threadspass.

crossingordoup Heading58.04doesnotapplytoknottednetfabricsoftwine,cordageorrope,of heading 56.08.
For the purposes of heading 58.06, the expression "narrow woven fabrics" means: (a) Woven fabricsofawidthnotexceeding 30 cm,whetherwovenas suchor cutfrom widerpieces,provided withselvedges (woven,gummedor otherwisemade) onbothedges; (b) Tubular woven fabricsofaflattenedwidthnotexceeding30cm; and (c) Biasbindingwith folded edges,ofawidthwhenunfolded notexceeding30 cm.

Narrow wovenfabricswithwovenfringes are to be classified inheading 58.08.
Inheading58.10,theexpression"embroidery"means,interalia,embroidery withmetalorglass thread fabric,andsewnappliqué ona workofsequins,beadsorornamentalmotifsoftextile orothermaterials.The heading doesnotapplyto needlework tapestry (heading 58.05) visibleground oftextile Inadditiontotheproductsofheading58.09,thisChapteralsoincludesarticles made threadand ofa kind usedinapparel,as furnishingfabricsor for similar purposes.
of metal 293 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 58.01 5801.10 00 Woven pilefabrics andchenille fabrics, otherthan fabrics ofheading 58.02or58.06.
-Ofwool or fine animalhair 0% kg&m -Of cotton: --Uncut weft pile fabrics --Cut corduroy --Otherweft pile fabrics --Chenille fabrics --Warp pile fabrics -Ofman-made fibres: --Uncut weft pile fabrics --Cut corduroy --Otherweft pile fabrics --Chenille fabrics --Warp pile fabrics -Ofothertextile materials Terrytowellingandsimilarwoventerryfabrics, otherthannarrowfabricsofheading58.06;tufted textile fabrics, other than products of heading 57.03.
-Terrytowellingand similarwoven terryfabrics,of 5802.11 5802.19 5802.20 00 00 00 cotton: --Unbleached --Other -Terrytowelling and similarwoven terryfabrics, of 5802.30 00 -Tufted textile fabrics othertextile materials 5803.00 00 Gauze, other than narrow fabrics of heading 58.04 5804.10 00 58.06.

Tullesandothernetfabrics,notincludingwoven, knittedorcrochetedfabrics;laceinthepiece,in stripsorinmotifs,otherthanfabricsofheadings 60.02 to 60.06.
-Tulles and othernet fabrics -Mechanicallymadelace: 5804.21 5804.29 5804.30 5805.00 --Ofman-made fibres --Ofother textile materials -Hand-madelace 00 00 00 00 Hand-woven tapestries of the type Gobelins, Flanders,Aubusson,Beauvaisandthelike, and needle- workedtapestries(for example,petit point, cross stitch), whetherornotmadeup.
294 2 2 2 2 2 2 2 2 2 2 2 2 654.35 652.141 652.151 652.152 652.154 652.155 653.911 653.931 653.932 653.934 653.935 654.95 kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m 2 kg&m 2 kg&m 2 kg&m 2 kg&m 2 kg&m 652.12 652.13 654.96 654.97 654.94 0% 2 kg&m 656.41 0% 0% 0% 5% kg kg kg 2 kg&m 656.421 656.422 656.43 658.91 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 58.06 Narrow woven fabrics, other than goods of heading58.07; narrow fabrics consistingof warp without weftassembledbymeansofanadhesive (bolducs).
5806.10 00 5806.20 00 -Woven pile fabrics (includingterrytowelling and similar terryfabrics) andchenille fabrics -Other woven fabrics, containingbyweight 5% or moreof elastomericyarnor rubber thread -Other woven fabrics: 5806.31 5806.32 5806.39 5806.40 00 00 00 00 --Ofcotton --Ofman-made fibres --Ofother textile materials - Fabrics consistingof warp without weft assembled 0% 0% 0% 0% 0% 0% 2 kg&m 2 kg&m 656.11 656.12 2 kg&m 2 kg&m 2 kg&m 2 kg&m 656.131 656.132 656.133 656.14 58.07 5807.10 5807.90 00 00 58.08 5808.10 5808.90 5809.00 58.10 bymeans of anadhesive(bolducs) Labels, badges and similar articles of textile materials,inthepiece,instripsorcuttoshapeor size, notembroidered.
-Woven -Other Braidsinthepiece;ornamentaltrimmingsinthe piece,withoutembroidery,otherthanknittedor crocheted; tassels, pompons andsimilararticles.

-Braids in the piece -Other 00 00 00 Wovenfabricsofmetalthreadandwovenfabrics ofmetallised yarn of heading56.05, ofa kind used inapparel,as furnishing fabricsor for similar purposes, not elsewherespecified or included.

Embroidery inthepiece, instrips or in motifs.
15% 15% kg kg 656.21 656.29 0% 0% 0% kg kg 2 kg&m 656.321 656.329 654.91 5810.10 00 -Embroiderywithoutvisible ground 0% kg 656.51 -Other embroidery: 5810.91 5810.92 5810.99 5811.00 --Ofcotton --Ofman-made fibres --Ofother textile materials 00 00 00 00 Quiltedtextileproductsinthepiece,composedof 0% 0% 0% 5% kg kg kg 2 kg&m 656.591 656.592 656.599 657.4 oneormore layersoftextilematerialsassembled with padding bystitchingorotherwise,otherthan embroidery of heading58.10.
295 CHAPTER 59 IMPREGNATED, COATED, COVEREDOR LAMINATED TEXTILEFABRICS;TEXTILEARTICLESOFA KINDSUITABLEFOR INDUSTRIAL USE Notes 1.

Exceptwherethecontextotherwiserequires,forthepurposesofthisChapterthe expression"textile fabrics" appliesonly to the woven fabricsofChapters 50 to55 and headings58.03and 58.06, the braidsand ornamentaltrimmingsin the piece ofheading 58.08andtheknittedor crocheted fabricsofheadings60.02 to 60.06.

2.
Heading 59.03applies to: (a) whatevertheweightpersquaremetreand (compactor cellular), other than: Textilefabrics,impregnated,coated,coveredorlaminatedwithplastics, plasticmaterial whateverthenatureofthe (1) (2) (3) seenwiththenakedeye(usuallyChapters50to55,58or60);for ofthisprovision,noaccountshould be taken ofany resulting changeofcolour; Fabricsinwhichtheimpregnation,coatingorcoveringcannotbe purpose the Products which cannot, without fracturing, be aroundacylinderofadiameterof7mm,atatemperaturebetween 15oC and30oC(usuallyChapter39); bent manually Productsinwhichthetextilefabriciseithercompletelyembedded withsuch inplasticsorentirelycoated orcoveredonbothsides material,providedthatsuchcoatingorcoveringcanbeseenwith thenakedeyewithnoaccountbeingtakenofanyresultingchange (Chapter39); ofcolour (4) Fabrics partially coated or partially covered with plastics and bearingdesignsresultingfromthesetreatments(usuallyChapters 50 to 55, 58or 60); (5) Plates, sheets or strip of cellular plastics, combined with textile fabric,where thetextile fabricispresentmerely forreinforcing purposes(Chapter39);or (6) Textileproductsofheading 58.11; (b) Fabricsmade sheathedwithplastics,ofheading 56.04. fromyarn,striporthe like,impregnated,coated,coveredor 3.
Forthepurposesofheading59.05,theexpression"textilewallcoverings"applies toproductsinrolls,ofawidthofnotlessthan45cm,suitableforwallorceiling 296 decoration,consistingofatextilesurfacewhichhasbeenfixedonabackingor hasbeentreatedontheback (impregnatedorcoatedto permitpasting).

Thisheadingdoesnot,however,applytowall coveringsconsisting oftextileflock or dust directlyon abacking ofpaper(heading 48.14)or onatextilebacking (generallyheading 59.07).

fixed 4.
fixed 4.

Forthepurposesofheading59.06,theexpression"rubberisedtextilefabrics" means: (a) Textilefabricsimpregnated, coated, coveredor laminatedwithrubber: (i) Weighing notmorethan 1,500g/m2;or (ii) Weighingmorethan1,500g/m2andcontainingmorethan50%by weightof textilematerial; (b) Fabricsmade sheathedwithrubber,ofheading 56.04; and fromyarn,striporthe like,impregnated,coated,coveredor (c) Fabricscomposedofparalleltextileyarnsagglomerated withrubber, irrespective of their weightper squaremetre.
Thisheadingdoes not,however,apply toplates,sheetsorstripofcellularrubber, combined with textile fabric,where the textile fabric ispresentmerely for reinforcing purposes(Chapter40), or textileproductsofheading 58.11.

5.
Heading 59.07doesnotapply to: (a) Fabricsinwhichtheimpregnation,coatingorcoveringcannotbeseen withthenakedeye(usuallyChapters50to55,58or60);forthepurpose ofthisprovision,noaccountshould be takenofanyresultingchange of colour; (b) Fabricspainted withdesigns (otherthanpaintedcanvasbeingtheatrical scenery,studio back- clothsor thelike); (c) bearingdesignsresultingfrom fabricsremainclassified in thisheading; Fabricspartiallycoveredwithflock,dust,powderedcorkorthelikeand however,imitationpile thesetreatments; (d) Fabrics finished withnormaldressings havinga basis ofamylaceous or similar substances; (e) Wood veneeredon abacking of textilefabrics(heading44.08); (f) Natural or artificial abrasive powder or grain, on a backing of textile fabrics(heading 68.05); (g) Agglomerated or reconstituted mica, on a backing of textile fabrics (heading 68.14);or 297 (h) Metal foil on abackingof textilefabrics(generallySection XIV or XV).
6.

Heading 59.10 doesnotapply to: (a) Transmissionorconveyorbelting,oftextile material,ofa thicknessofless than 3mm;or (b) Transmissionorconveyorbeltsorbeltingoftextile coated,coveredorlaminatedwithrubberormadefromtextileyarnor coated, covered or sheathed with rubber (heading 40.10).

fabricimpregnated, impregnated, cord 7.
Heading59.11appliestothefollowinggoods,whichdonotfallinanyother heading ofSection XI: (a) Textileproductsinthepiece,cuttolengthorsimplycuttorectangular (includingsquare)shape to 59.10), characterofthe productsofheadings59.08 thosehavingthe (otherthan thefollowing only: (i) Textilefabrics,feltandfelt-linedwovenfabrics,coated,coveredor laminatedwith rubber, leatherorothermaterial,ofa kind used for card clothing,and similar fabricsofa kind used forother technical purposes, including narrow fabrics made of velvet impregnated withrubber, for covering weaving spindles(weaving beams); (ii) Bolting cloth; (iii) Strainingclothofa kind used inoilpressesor the like, of textile materialor ofhuman hair; (iv) notfelted,impregnatedorcoated,ofakindusedinmachineryor technicalpurposes; Flatwoventextilefabricswithmultiplewarporweft,whetheror other for (v) Textilefabricsreinforcedwithmetal,ofakindusedfortechnical purposes; (vi) Cords,braidsandthelike,whetherornotcoated,impregnatedor reinforced with metal, of akindused in industry as packing or lubricating materials; (b) Textile articles (other than thoseofheadings59.08 to 59.10)ofakindused fortechnicalpurposes(forexample, withlinkingdevices,ofa kind usedinpaper-makingorsimilar machines forpulporasbestos-cement),gaskets,washers, polishing discsandother machineryparts).
fitted (forexample, felts,endlessor textilefabrics and 298 HS CET DESCRIPTIONOFGOODS 59.01 5901.10 00 or Textilefabricscoatedwithgum amylaceous substances,ofa kindused for the outercoversof booksor the like; tracingcloth; preparedpainting canvas;buckram ofakind andsimilarstiffenedtextile usedforhatfoundations.
-Textile fabrics coated with gum or amylaceous fabrics DUTY RATE UNIT FOR DUTY SITC REV4 0% kg 657.311 substances, of akind used forthe outercovers ofbooks or thelike 5901.90 00 -Other 0% kg 657.319 59.02 5902.10 5902.20 5902.90 59.03 5903.10 5903.20 5903.90 59.04 5904.10 5904.90 5905.00 59.06 00 00 00 00 00 00 00 00 00 5906.10 00 Tyrecordfabricofhightenacityyarnofnylonor otherpolyamides, polyesters or viscose rayon.
-Ofnylon or other polyamides -Ofpolyesters -Other Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59.02.

-With poly(vinyl chloride) -With polyurethane -Other Linoleum, whether or not cut to shape; floor coveringsconsistingofacoatingor textilebacking, whetherornotcutto shape.

covering appliedona -Linoleum -Other Textilewallcoverings.

Rubberised textile fabrics, other than those of heading 59.02.
-Adhesive tapeof a width notexceeding20cm -Other: 5906.91 00 --Knitted or crocheted 5906.99 00 --Other 5907.00 00 5908.00 00 Textilefabricsotherwiseimpregnated,coatedor covered;paintedcanvasbeingtheatricalscenery, studio back-clothsor the like.

knitted,forlamps, Textilewicks, woven, stoves,lighters,candlesor incandescent gasmantlesandtubular knittedgasmantle fabric therefor, whetherornot impregnated.
plaitedor like; the 299 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg 657.931 657.932 657.939 657.321 657.322 657.329 20% kg&m 20% kg&m 2 2 5% 2 kg&m 659.11 659.19 657.35 5% kg 657.331 5% 5% 0% 2 kg&m kg kg 657.332 657.339 657.34 0% kg 657.72 5909.00 00 Textilehosepipingandsimilartextiletubing,with orwithoutlining,armouroraccessoriesofother materials.
0% kg 657.91 5910.00 00 59.11 5911.10 00 Transmission or conveyor belts or belting, of textilematerial, whether or notimpregnated, coated, coveredorlaminatedwith plastics, or reinforcedwith metal orothermaterial.

Textileproductsandarticles,fortechnicaluses, specified inNote7 tothisChapter.
-Textile fabrics, feltandfelt-lined woven fabrics, coated, covered or laminated with rubber, leatheror othermaterial, ofakindusedforcard clothing, and similar fabrics ofakind used forothertechnical purposes, includingnarrow fabrics madeof velvet impregnated with rubber,for covering weaving spindles(weavingbeams) 0% kg 657.92 0% kg 657.735 5911.20 00 -Bolting cloth, whetherornot madeup 0% kg 657.731 -Textile fabrics and felts, endless or fitted with 0% 0% 0% 0% kg kg kg kg 657.732 657.733 657.734 657.739 linkingdevices, of akindusedin paper-makingor similar machines (forexample, forpulp or asbestos-cement): --Weighingless than 650 g/m --Weighing650g/m 2 ormore 2 -Strainingcloth ofakind used in oil presses orthe like, includingthat ofhuman hair 5911.31 5911.32 5911.40 00 00 00 5911.90 00 -Other 300 CHAPTER 60 KNITTEDOR CROCHETED FABRICS Notes.
1.

ThisChapter doesnotcover: (a) Crochetlaceofheading 58.04; (b) Labels,badgesorsimilararticles,knittedorcrocheted,ofheading58.07; or (c) Knittedorcrochetedfabrics,impregnated,coated,coveredorlaminated, ofChapter59.However, knitted orcrocheted pile fabrics,impregnated, coated,coveredor laminated, remainclassified in heading 60.01.

ThisChapteralsoincludesfabricsmadeofmetalthreadandofakindusedin fabricsor for similar purposes.
apparel, asfurnishing Throughout the Nomenclature any reference to "knitted" goods includes a reference tostitch- bonded goodsinwhichthechainstitchesare formedoftextile yarn.

2.

3.

Subheading Note.

1.

Subheading6005.35coversfabricsofpolyethylenemonofilamentorofpolyester multifilament,weighingnotlessthan30g/m2 havingameshsizeofnotlessthan20holes/m2andnotmore m2,andimpregnatedorcoatedwith (ISO),deltamethrin(INN,ISO), (ISO).
lambda-cyhalothrin(ISO),permethrin(ISO)or andnotmorethan55g/m2, than100holes/c alpha-cypermethrin(ISO),chlorfenapyr pirimiphos-methyl 301 HS CET DESRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 Pilefabrics, including “long pile”fabrics andterry fabrics, knittedor crocheted.
-“Longpile”fabrics -Looped pile fabrics: --Ofcotton --Ofman-made fibres --Ofother textile materials -Other: --Ofcotton --Ofman-made fibres --Ofother textile materials Knittedorcrocheted fabrics ofa width not exceeding 30 cm,containing byweight 5%or more ofelastomeric yarnor rubber thread, other than those of heading 60.01.

-Containingbyweight 5%or moreofelastomeric yarn but notcontaining rubber thread -Other Knittedorcrocheted fabrics ofa width not exceeding 30 cm, other thanthose of heading 60.01 or60.02.
-Ofwool or fine animalhair -Of cotton -Ofsynthetic fibres -Ofartificial fibres -Other Knittedorcrocheted fabrics ofa width exceeding 30 cm, containing byweight 5%ormoreof elastomericyarnor rubber thread, otherthan those of heading 60.01.

-Containingbyweight 5%or moreofelastomeric yarn but notcontaining rubber thread.

-Other Warp knit fabrics (including thosemadeon galloonknitting machines), otherthanthose of headings 60.01 to 60.04.
-Of cotton: --Unbleached orbleached --Dyed --Ofyarns ofdifferent colours --Printed -Ofsynthetic fibres: --Fabrics specifiedin SubheadingNote1 to this Chapter 302 0% kg&m 0% 0% 0% 0% 0% 0% kg&m kg&m kg&m kg&m kg&m kg&m 0% kg&m 0% kg&m 2 2 2 2 2 2 2 2 2 0% 0% 0% 0% 0% 2 2 2 2 2 2 kg&m kg&m kg&m kg&m kg&m kg&m 0% kg&m 0% 0% 0% 0% 0% 0% kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m HS CET DESRIPTIONOFGOODS --Other, unbleached orbleached --Other, dyed --Other, ofyarns of different colours --Other, printed -Ofartificial fibres: --Unbleached orbleached.
--Dyed --Ofyarns ofdifferent colours --Printed -Other Otherknittedor crocheted fabrics.
-Ofwool or fine animalhair -Of cotton: --Unbleached orbleached --Dyed --Ofyarns ofdifferent colours --Printed -Ofsynthetic fibres: --Unbleached orbleached --Dyed --Ofyarns of different colours --Printed -Ofartificial fibres: --Unbleached orbleached --Dyed --Ofyarns ofdifferentcolours --Printed -Other DUTY RATE 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% UNIT FOR DUTY 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m kg&m SITC REV4 655.2342 655.2343 655.2344 655.2349 655.2335 655.2336 655.2337 655.2338 655.2339 655.291 655.2921 655.2922 655.2923 655.2924 655.2931 655.2932 655.2933 655.2934 655.2935 655.2936 655.2937 655.2938 666.299 303 CHAPTER 61 ARTICLESOFAPPAREL ANDCLOTHING ACCESSORIES, KNITTEDOR CROCHETED Notes.
1.

ThisChapter appliesonly to madeup knittedor crocheted articles.

2.

ThisChapter doesnotcover: (a) Goodsofheading 62.12; (b) Worn clothing or other worn articlesofheading 63.09;or (c) Orthopaedicappliances,surgicalbelts,trussesor thelike(heading 90.21).

3.
For thepurposesofheadings61.03 and61.04: (a) Theterm"suit"meansasetofgarmentscomposedoftwoorthreepieces made up,inrespectoftheirouter surface, inidenticalfabric and comprising: (i) onesuitcoatorjackettheoutershellofwhich,exclusiveofsleeves, consistsoffour ormorepanels,designedtocoverthe body,possiblywitha tailoredwaistcoatinadditionwhose front is made from thesame fabric as the outer surface of theother components ofthe set and whose backis made from the same fabric asthelining of thesuitcoator jacket; and upperpartof the (ii) one garment designed consistingoftrousers,breeches orshorts dividedskirt,having neither bracesnor bibs.
to cover the lower part of (other thanswimwear),a the body and skirtor a ofa"suit"mustbeofthesamefabricconstruction, colourand Allofthecomponents composition; of correspondingorcompatiblesize.However,these componentsmayhave piping (astrip of fabricsewn into theseam)ina different fabric.
theymustalsobe samestyleand ofthe Ifseveralseparatecomponentstocover the lowerpartof thebodyare presented together (forexample, shorts,ora skirtordividedskirtandtrousers), the constituentlower part shallbe onepairoftrousersor,in the caseofwomen'sorgirls'suits, the skirtor dividedskirt, theother garmentsbeing consideredseparately.
twopairsoftrousers trousers and or Theterm"suit"includesthefollowingsetsofgarments,whetherornot theyfulfillall the above conditions: (A) (B) morningdress,comprisingaplainjacket(cutaway)withrounded welldown at thebackandstripedtrousers; tailshanging eveningdress(tailcoat),generallymadeofblackfabric,thejacketof whichisrelativelyshortat the front,does notclose and hasnarrow skirts cutin at 304 thehipsandhangingdown behind; (C) dinner jacketsuits,inwhich thejacket is similar in styletoan ordinaryjacket (thoughperhaps revealingmoreofthe shirtfront), buthasshinysilkor imitation silklapels.
(b) The term "ensemble" means a set of garments (other than suits and articles ofheading6l.07, 61.08or 61.09),composed of severalpiecesmade up in identical fabric, put upfor retailsale, and comprising: (i) (ii) onegarment designed to covertheupper partof thebody,withthe exception ofpulloverswhichmayform asecondupper garmentin thesole contextof twin sets, andofwaistcoatswhichmay also form asecondupper garment;and oneortwodifferentgarments,designedtocoverthelowerpartof the body and consisting of trousers, bib and brace overalls, breeches, shorts(otherthan swimwear), askirtor a dividedskirt.
Allofthe componentsofan ensemblemustbe ofthe same fabric construction,style, colourand composition; theyalsomustbe of correspondingorcompatible size.

The term"ensemble"does notapply to tracksuitsor ski suits,ofheading 61.12.

4.

5.

Headings61.05and61.06donotcovergarmentswithpocketsbelowthewaist, ribbed waistband orothermeansoftighteningatthe bottomofthe garment,orgarmentshavingan average per ofless linear centimetreineachdirectioncountedonanareameasuringatleast10cmx10 cm.
Heading 61.05 doesnotcoversleevelessgarments.

stitches than with 10 a Heading61.09doesnotcovergarmentswithadrawstring,ribbedwaistbandor tightening at thebottom of thegarment.

other meansof 6.

For thepurposesofheading 61.11: (a) The expression"babies'garmentsandclothingaccessories"meansarticles for young children ofabody heightnotexceeding 86cm; (b) Articles whichare,primafacie,classifiablebothinheading 61.11and in other headingsof thisChapter areto be classifiedin heading 61.11.

7.
7.

Forthepurposesofheading61.12,"skisuits"meansgarmentsorsetsofgarments which,by theirgeneralappearanceand texture,areidentifiableasintended tobe worn principallyfor skiing (cross-countryor alpine).
Theyconsist either of: 305 (a) a"skioverall",thatis,aone-piecegarmentdesignedtocovertheupper and thelower parts ofthe body;inaddition tosleevesandacollar the ski overallmayhave pockets or footstraps;or (b) a"skiensemble",that is,asetofgarmentscomposedoftwoorthree pieces,put up for retailsale and comprising: (i) (ii) one garment such as an anorak, wind-cheater, wind-jacket or similararticle, closedbya slide fastener (zipper),possiblywitha waistcoatin addition, and onepairoftrouserswhetherornotextendingabovewaist-level,one pair ofbreechesor onebib andbraceoverall.
The "ski ensemble"mayalsoconsistofanoverallsimilar tothe onementionedin paragraph(a)above andatypeofpadded, sleevelessjacket worn overtheoverall.

All the componentsof a "skiensemble" mustbe made upina fabric ofthe same texture,styleand compositionwhetherornotof beofcorresponding orcompatiblesize.
theyalsomust colour; same the Garmentswhichare,primafacie,classifiablebothinheading61.13andinother headingsofthisChapter,excludingheading61.11,aretobeclassifiedinheading 61.13. garments, GarmentsofthisChapterdesignedforleftoverrightclosureatthefrontshallbe regarded as men's or boys' closureatthe frontaswomen'sorgirls'garments.Theseprovisionsdonotapply wherethecutofthegarmentclearlyindicatesthatitisdesignedforoneorother of thesexes.

those designed right over and left for 8.

9.


Garments women'sorgirls'garmentsare tobeclassified intheheadingscoveringwomen's or girls'garments.

orboys'garments whichcannotbe aseithermen's identified oras 10.

Articlesof thisChaptermaybemadeofmetal thread.

AdditionalCARICOMGuidelines.

1.

Subheadings6108.91.90,6108.92.90and6108.99.90include,butarenotlimited following:beachrobes,bedjackets,loungingrobes,housecoats, camiknickers andteddies.
to,the 306 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 knittedor andsimilararticles, Men’sor boys’overcoats,car-coats,capes,cloaks, anoraks(including ski-jackets), wind-cheaters, wind- jackets crocheted, otherthanthose of heading 61.03.
-Of cotton -Ofman-made fibres -Ofothertextile materials Women’s or girls’ overcoats, car-coats, capes, cloaks, (including cheaters,wind-jacketsandsimilar crocheted, other thanthose of heading 61.04.

-Ofwool or fine animalhair -Of cotton -Ofman-made fibres -Ofothertextile materials Men’sorboys’suits,ensembles,jackets,blazers, trousers, biband brace overalls, breechesand shorts (other than swimwear), knitted or crocheted.
ski-jackets), wind- or articles,knitted anoraks -Suits: -Shirt-JacSuits -Other -Ensembles: --Ofcotton --Ofsyntheticfibres --Ofother textile materials -Jackets and blazers: --Ofwool orfine animal hair: ---Shirt-jacs ---Other --Ofcotton: ---Shirt-jacs ---Other --Ofsyntheticfibres: ---Shirt-jacs ---Other --Ofother textile materials: ---Shirt-jacs ---Other 307 20% 20% 20% kg&u kg&u kg&u 843.12 843.13 843.19 20% 20% 20% 20% kg&u kg&u kg&u kg&u 844.11 844.12 844.13 844.19 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% kg&u 843.210 kg&u 843.211 kg&u 843.219 kg&u kg&u kg&u 843.222 843.223 843.229 kg&u 843.231 kg&u 843.232 kg&u 843.233 kg&u 843.234 kg&u 843.235 kg&u 843.236 kg&u 843.237 kg&u 843.239 HS CET DESCRIPTIONOFGOODS -Trousers, bib and braceoveralls, breechesand shorts: --Ofwool orfine animal hair: ---Trousers andshorts ---Other --Ofcotton: ---Trousers and shorts ---Other --Ofsyntheticfibres: ---Trousers and shorts ---Other --Ofother textile materials: ---Trousers and shorts ---Other Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts,dividedskirts, trousers,bib and (other brace thanswimwear), knittedor crocheted.
-Suits: overalls, breeches shorts and --Ofsyntheticfibres --Ofother textile materials -Ensembles: --Ofcotton --Ofsyntheticfibres --Ofother textile materials -Jackets and blazers: --Ofwool orfine animal hair: ---Shirt-jacs ---Other --Ofcotton: ---Shirt-jacs ---Other --Ofsyntheticfibres: ---Shirt-jacs ---Other --Ofother textile materials: ---Shirt-jacs 308 DUTY RATE UNIT SITC REV4 20% 20% 20% 20% 20% 20% 20% 20% kg&u 843.241 kg&u 843.242 kg&u 843.243 kg&u 843.244 kg&u 843.245 kg&u 843.246 kg&u 843.247 kg&u 843.249 20% 20% kg&u kg&u 844.213 844.219 20% 20% 20% kg&u kg&u kg&u 844.222 844.223 844.229 20% 20% 20% 20% 20% 20% kg&u 844.2311 kg&u 844.2312 kg&u 844.2321 kg&u 844.2322 kg&u 844.2331 kg&u 844.2332 20% kg&u 844.2391 HS CET DESCRIPTIONOFGOODS 6104.39 90 ---Other -Dresses: --Ofwool orfine animal hair --Ofcotton --Ofsyntheticfibres --Ofartificial fibres --Ofother textilematerials -Skirts and divided skirts: --Ofwool orfine animal hair --Ofcotton --Ofsyntheticfibres --Ofother textilematerials -Trousers, bib and braceoveralls, breechesand shorts: --Ofwool orfine animal hair --Ofcotton --Ofsyntheticfibres --Ofother textile materials Men’s orboys’ shirts, knittedor crocheted.
-Of cotton -Ofman-made fibres -Ofothertextile materials Women’s or girls’ blouses, shirts and shirt- blouses, knittedor crocheted.

-Of cotton: ---Blouses ---Shirts -Ofman-made fibres: ---Blouses ---Shirts -Ofothertextile materials: ---Blouses ---Shirts Men’s or boys’ underpants, briefs, nightshirts, pyjamas, bathrobes, articles, gowns knittedorcrocheted.
-Underpants and briefs: andsimilar dressing DUTY RATE UNIT FOR DUTY SITC REV4 20% kg&u 844.2392 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% kg&u kg&u kg&u kg&u kg&u kg&u kg&u kg&u kg&u 844.241 844.242 844.243 844.244 844.249 844.251 844.252 844.253 844.259 kg&u kg&u kg&u kg&u 844.261 844.262 844.263 844.269 kg&u kg&u kg&u 843.71 843.791 843.799 kg&u 844.71 kg&u 844.72 kg&u 844.73 kg&u 844.74 kg&u 844.75 kg&u 844.76 6107.11 6107.12 00 00 --Ofcotton --Ofman-made fibres 20% 20% kg&u kg&u HS CET DESCRIPTIONOFGOODS --Ofother textile materials -Nightshirts andpyjamas: --Ofcotton --Ofman-made fibres --Ofother textile materials -Other: --Ofcotton --Ofother textile materials Women’sorgirls’slips,petticoats,briefs,panties, nightdresses, dressinggownsandsimilar articles, knittedor crocheted.
pyjamas, négligés, bathrobes, -Slips and petticoats: --Ofman-made fibres --Ofother textile materials -Briefs and panties: --Ofcotton --Ofman-made fibres --Ofother textilematerials -Nightdresses and pyjamas: --Ofcotton --Ofman-made fibres --Ofother textile materials -Other: --Ofcotton: DUTY RATE UNIT FOR DUTY SITC REV4 20% kg&u 843.819 20% 20% 20% kg&u kg&u kg&u 843.821 843.822 843.829 20% 20% kg&u kg&u 843.891 843.899 20% 20% kg&u kg&u 844.811 844.819 20% 20% 20% 20% 20% 20% kg&u kg&u kg&u 844.821 844.822 844.829 kg&u kg&u kg&u 844.831 844.832 844.839 ---Camisoles, underbodice, union suits, underpants, 20% kg&u 844.891 longunderwear and other undergarments ---Other (seeAdditional CARICOM Guideline 2) 20% kg&u 844.892 --Ofman-made fibres: ---Camisoles, underbodice, union suits, underpants, 20% kg&u 844.893 longunderwear and other undergarments ---Other (seeAdditional CARICOM Guideline 2) 20% kg&u 844.894 --Ofother textile materials: ---Camisoles, underbodice, union suits, underpants, 20% kg&u 844.895 longunderwear and other undergarments 6108.99 90 ---Other (seeAdditional CARICOM Guideline 2) 20% kg&u 844.899 61.09 6109.10 T-shirts, singlets and other vests, knitted or crocheted.
-Of cotton: 310 DUTY RATE UNIT FOR DUTY SITC REV4 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% kg&u 845.41 kg&u 845.42 kg&u 845.43 kg&u 845.44 kg&u kg&u kg&u kg&u kg&u kg&u 845.311 845.312 845.319 845.32 845.33 845.39 HS CET DESCRIPTIONOFGOODS ---T-shirts ---Singlets and other vests -Ofothertextile materials: ---T-shirts ---Singlets and other vests Jerseys, pullovers, cardigans, waistcoats and similararticles, knittedor crocheted.
-Ofwool or fine animalhair: --Ofwool --OfKashmir (cashmere)goats --Other -Of cotton -Ofman-made fibres -Ofothertextile materials Babies’garmentsandclothingaccessories,knitted or crocheted.
-Of cotton: ---Babies’suits, dresses, skirts, trousers, shirts, 20% kg&u 845.123 shorts and blouses ---Other -Ofsynthetic fibres: 20% kg&u 845.124 ---Babies’suits, dresses, skirts, trousers, shirts, 20% kg&u 845.125 shorts and blouses ---Other -Ofothertextile materials: 20% kg&u 845.126 ---Babies’suits, dresses, skirts, trousers,shirts, 20% kg&u 845.127 shorts and blouses 6111.90 90 ---Other 20% kg&u 845.129 61.12 Track suits, ski suits and swimwear, knitted or crocheted.
-Track suits: 6112.11 6112.12 6112.19 6112.20 6112.31 6112.39 00 00 00 00 00 00 --Ofcotton --Ofsyntheticfibres --Ofother textile materials -Ski suits -Men’s or boys’ swimwear: --Ofsyntheticfibres --Ofother textile materials -Women’s or girls’ swimwear: 311 20% 20% 20% 20% kg&u kg&u kg&u kg&u 845.911 845.912 845.919 845.924 20% 20% kg&u kg&u 845.621 845.629 HS CET DESCRIPTIONOFGOODS 6112.41 6112.49 6113.00 61.14 --Ofsyntheticfibres --Ofother textile materials 00 00 00 Garments,made upof knittedorcrocheted fabrics of heading 59.03, 59.06or59.07.
Othergarments, knittedor crocheted.

6114.20 6114.30 6114.90 00 00 00 61.15 -Of cotton -Ofman-made fibres -Ofothertextile materials Panty hose, tights, stockings, socks and other graduatedcompression hosiery, (forexample,stockingsforvaricoseveins) and withoutappliedsoles,knittedor crocheted.
including hosiery footwear DUTY RATE 20% 20% 20% UNIT FOR DUTY kg&u kg&u kg&u SITC REV4 845.641 845.649 845.24 20% 20% 20% kg&u kg&u kg&u 845.992 845.993 845.999 6115.10 00 -Graduated compression hosiery(forexample, stockings forvaricoseveins) -Other pantyhose and tights: 20% kg&2u 846.23 6115.21 00 --Ofsyntheticfibres, measuringper singleyarn less 20% kg&2u 846.241 than 67 decitex 6115.22 00 --Ofsyntheticfibres, measuringper singleyarn67 20% kg&2u 846.242 decitexor more 6115.29 6115.30 00 00 --Ofother textile materials -Other women’s full-length or knee-length hosiery, 20% 20% kg&2u kg&2u 846.249 846.25 measuringper singleyarn less than 67 decitex 6115.94 6115.94 6115.94 6115.95 6115.95 6115.95 6115.96 6115.96 6115.96 6115.99 6115.99 6115.99 00 10 90 00 10 90 00 10 90 00 10 90 -Other: --Ofwool orfine animal hair: ---Socks andankle-socks ---Other --Ofcotton: ---Socks andankle-socks ---Other --Ofsyntheticfibres: ---Socks andankle-socks ---Other --Ofother textile materials: ---Socks andankle-socks ---Other 312 20% kg&2u 846.291 20% kg&2u 846.292 20% kg&2u 846.293 20% kg&2u 846.294 20% kg&2u 846.295 20% kg&2u 846.296 20% kg&2u 846.297 20% kg&2u 846.299 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 61.16 Gloves,mittens andmitts, knittedor crocheted.
6116.10 00 -Impregnated, coated orcoveredwith plastics or 20% kg&2u 846.91 rubber -Other: --Ofwool orfine animal hair --Ofcotton --Ofsyntheticfibres --Ofother textile materials Other made up clothing accessories, knitted or crocheted;knittedorcrochetedpartsofgarments orofclothing accessories.
-Shawls, scarves, mufflers, mantillas, veils and the like -Other accessories: ---Ties, bowtiesand cravats ---Other -Parts 6116.91 6116.92 6116.93 6116.99 00 00 00 00 61.17 6117.10 00 6117.80 6117.80 6117.80 6117.90 00 10 90 00 20% 20% 20% 20% kg&2u kg&2u kg&2u kg&2u 845.921 845.922 845.923 845.929 20% kg&u 846.93 20% 20% kg&u 846.992 kg&u 846.991 0% kg&u 846.999 313 CHAPTER 62 ARTICLESOFAPPAREL ANDCLOTHING ACCESSORIES, NOTKNITTED ORCROCHETED Notes.

1.
1.

ThisChapterappliesonlytomadeuparticlesofanytextilefabricotherthan wadding,excludingknittedorcrochetedarticles(otherthanthoseofheading 62.12).

2.

ThisChapter doesnotcover: (a) Worn clothing or other worn articlesofheading 63.09;or (b) Orthopaedicappliances,surgicalbelts,trussesor thelike(heading 90.21).

2.
For thepurposesofheadings62.03and62.04: (a) Theterm"suit"meansasetofgarmentscomposedoftwoorthreepieces made up,inrespectoftheirouter surface, inidenticalfabric and comprising:   consistsoffour onesuitcoatorjackettheoutershellofwhich,exclusiveofsleeves, ormorepanels,designedtocoverthe body,possiblywitha tailoredwaistcoatinadditionwhose front is made from thesame fabric as the outer surface of theother components ofthe set and whose backis made from the same fabric asthelining of thesuitcoator jacket; and upperpartof the one garment designed consistingoftrousers,breeches orshorts dividedskirt,having neither bracesnor bibs.
to cover the lower part of the body and thanswimwear),a skirtor a (other ofa"suit"mustbeofthesamefabricconstruction, colourand Allofthecomponents composition; of correspondingorcompatiblesize.However,these componentsmayhave piping (astrip of fabricsewn into theseam)ina different fabric.
theymustalsobe samestyleand ofthe Ifseveralseparatecomponentstocover the lowerpartof thebodyare presented together (forexample, shorts,ora skirtordividedskirtandtrousers), the constituentlower part shallbe onepairoftrousersor,in the caseofwomen'sorgirls'suits, the skirtor dividedskirt, theother garmentsbeing consideredseparately.
twopairsoftrousers trousers and or Theterm"suit"includesthefollowingsetsofgarments,whetherornot theyfulfillall the above conditions: 314    morningdress,comprisingaplainjacket(cutaway)withrounded welldown at thebackandstripedtrousers; tailshanging eveningdress(tailcoat),generallymadeofblackfabric,thejacketof whichisrelativelyshortat the front,does notclose and hasnarrow skirts cutin at the hipsandhangingdown behind; dinner jacketsuits,inwhich thejacket is similar in styletoan ordinaryjacket (thoughperhaps revealingmoreofthe shirtfront), buthasshinysilkor imitation silklapels.
(b) The term "ensemble" means a set of garments (other than suits and articles ofheading identical fabric, put up for 62.07or 62.08)composed ofseveralpieces made upin retailsale, andcomprising:   onegarmentdesignedtocovertheupperpartofthebody,withthe exceptionofwaistcoatswhichmayalso formasecond upper garment, and oneortwodifferentgarments,designedtocoverthelowerpartof the body and consisting of trousers, bib and brace overalls, breeches, shorts(otherthan swimwear), askirtor a dividedskirt.
Allofthe componentsofan ensemblemustbe ofthe same fabric construction,style, colourand composition; theyalsomustbe of correspondingorcompatible size.

The term"ensemble"does notapply to tracksuitsor ski suits,ofheading 62.11.

4.

For thepurposes ofheading 62.09: 5.

6.


(a) The expression"babies'garmentsandclothingaccessories"meansarticles for young children ofabody heightnotexceeding 86cm; (b) Articles whichare,primafacie,classifiablebothinheading 62.09and in other headingsof thisChapterareto be classifiedin heading 62.09.

Garmentswhichare,primafacie,classifiablebothinheading62.10andinother headingsofthisChapter,excludingheading62.09,aretobeclassifiedinheading 62.10.
Forthepurposesofheading62.11,"skisuits"meansgarmentsorsetsofgarments which,by theirgeneralappearanceand texture,areidentifiableasintended tobe worn principallyfor skiing (cross-countryor alpine).
Theyconsist either of: (a) a"skioverall",thatis,aone-piecegarmentdesignedtocovertheupper and thelower parts ofthe body;inaddition tosleevesandacollar the ski overallmayhave pockets or footstraps;or (b) a"skiensemble",that is,asetofgarmentscomposedoftwoorthree pieces,put up for retailsale and comprising: 315   one garment such as an anorak, wind-cheater, wind-jacket or similararticle, closedbya slide fastener (zipper),possiblywitha waistcoatin addition, and onepairoftrouserswhetherornotextendingabovewaist-level,one ofbreechesor onebib andbraceoverall.
pair The "ski ensemble"mayalsoconsistofanoverallsimilar tothe onementionedin paragraph(a)above andatypeofpadded, sleevelessjacket worn overtheoverall.

All the componentsof a "skiensemble" mustbe made upina fabric ofthe same texture,styleand compositionwhetherornotof the same colour; theyalsomust beofcorresponding orcompatiblesize.

Scarvesandarticlesofthescarftype,squareorapproximatelysquare,ofwhich noside exceeds 60 cm,are 62.13).
classified Handkerchiefsofwhichanysideexceeds60cmaretobeclassifiedinheading 62.14. ashandkerchiefs (heading tobe garments, GarmentsofthisChapterdesignedforleftoverrightclosureatthefrontshallbe regarded as men's or closureatthe boys' frontaswomen'sorgirls'garments.Theseprovisionsdonotapply wherethecutofthegarmentclearlyindicatesthatitisdesignedforoneorother of thesexes.

those designed right over and left for 7.

8.


Garments women'sorgirls'garmentsare tobeclassified intheheadingscoveringwomen's or girls'garments.

orboys'garments whichcannotbe aseithermen's identified oras 9.

Articlesof thisChaptermaybemadeofmetal thread.

AdditionalCARICOMGuidelines.

1.

Subheadings 6208.91.90, 6208.92.90 and 6208.99.90 include, but are not limited to,the following:beachrobes,bed jackets,loungingrobes,house coats, camiknickers andteddies.
HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 62.01 ski-jackets), Men’s or boys’ overcoats,car-coats, capes,cloaks, anoraks wind- (including jacketsandsimilar articles,otherthanthose of heading 62.03.
-Overcoats, raincoats, car-coats, capes,cloaks and wind-cheaters, similar articles: 316 HS CET DESCRIPTIONOFGOODS --Ofwool orfine animal hair --Ofcotton --Ofman-made fibres --Ofother textile materials -Other: --Ofwoolorfine animal hair --Ofcotton --Ofman-made fibres --Ofother textile materials Women’s orgirls’ overcoats, car-coats,capes, cloaks,anoraks (including ski-jackets), wind- cheaters, wind-jacketsandsimilararticles, other thanthose of heading 62.04.
-Overcoats, raincoats, car-coats, capes,cloaks and similar articles: --Ofwool orfine animal hair --Ofcotton --Ofman-made fibres --Ofother textile materials -Other: --Ofwool orfine animal hair --Ofcotton --Ofman-made fibres --Ofother textile materials Men’sorboys’suits,ensembles,jackets,blazers, trousers, bib and brace overalls, breeches and shorts (other thanswimwear).
-Suits: --Ofwool orfine animal hair --Ofsyntheticfibres --Ofother textile materials -Ensembles: --Ofcotton --Ofsyntheticfibres --Ofother textile materials -Jackets and blazers: 6203.31 00 --Ofwool orfine animal hair: 6203.31 6203.31 6203.32 10 90 00 ---Shirt-jacs ---Other --Ofcotton: 317 DUTY RATE 20% 20% 20% 20% 20% 20% 20% 20% UNIT FOR DUTY kg&u kg&u kg&u kg&u SITC REV4 841.114 841.121 841.122 841.129 kg&u kg&u kg&u kg&u 841.191 841.192 841.193 841.199 20% 20% 20% 20% 20% 20% 20% 20% kg&u kg&u kg&u kg&u kg&u kg&u kg&u kg&u 841.111 841.112 841.113 841.119 842.191 842.192 842.193 842.199 20% kg&u 841.212 20% kg&u 841 224 20% kg&u 841.225 20% 20% 20% kg&u kg&u kg&u 841.232 841.233 841.234 20% kg&u 841.311 20% kg&u 841.319 HS CET DESCRIPTIONOFGOODS ---Shirt-jacs ---Other --Ofsyntheticfibres: ---Shirt-jacs ---Other --Ofother textile materials: ---Shirt-jacs ---Other -Trousers, bib and braceoveralls, breechesand shorts: --Ofwool orfine animal hair: ---Trousers and shorts ---Other --Ofcotton: ---Denimtrousers and shorts ---Other trousersandshorts ---Other --Ofsyntheticfibres: ---Trousers and shorts ---Other --Ofother textile materials: ---Trousers and shorts ---Other 62.04 Women’s or girls’ suits, ensembles, jackets, blazers,dresses,skirts,divided skirts,trousers,bib andbrace overalls, breechesandshorts(otherthan swimwear).
-Suits: 6204.11 6204.12 6204.13 6204.19 00 00 00 00 --Ofwool orfine animal hair --Ofcotton --Ofsyntheticfibres --Ofother textile materials -Ensembles: 6204.21 6204.22 00 00 --Ofwool orfine animal hair --Ofcotton 318 DUTY RATE UNIT FOR DUTY SITC REV4 20% kg&u 841.321 20% kg&u 841.329 20% kg&u 841.331 20% kg&u 841.339 20% kg&u 841.391 20% kg&u 841.399 20% kg&u 841.411 20% kg&u 841.419 20% kg&u 841.421 20% kg&u 841.422 20% kg&u 841.429 20% kg&u 841.431 20% kg&u 841.439 20% kg&u 841.491 20% kg&u 841.499 20% 20% 20% 20% kg&u kg&u kg&u kg&u 842.211 842.212 842.213 842.219 20% 20% kg&u kg&u 842.221 842.222 HS CET DESCRIPTIONOFGOODS 6204.23 6204.29 6204: --Ofsyntheticfibres --Ofother textile materials -Jackets and blazers: --Ofwool orfine animal hair: ---Shirt-jacs ---Other --Ofcotton: ---Shirt-jacs ---Other: --Ofsyntheticfibres: ---Shirt-jacs ---Other --Ofother textile materials: ---Shirt-jacs ---Other -Dresses: --Ofwool orfine animal hair --Ofcotton --Ofsyntheticfibres --Ofartificial fibres --Ofother textile materials -Skirts and divided skirts: --Ofwool orfine animal hair --Ofcotton --Ofsyntheticfibres --Ofother textile materials -Trousers, bib and braceoveralls, breechesand shorts: 6204.61 00 --Ofwool orfine animal hair: 6204.61 6204.61 6204.62 6204.62 6204.62 6204.63 6204.63 10 90 00 10 90 00 10 ---Trousers and shorts ---Other --Ofcotton: ---Trousers and shorts ---Other --Ofsyntheticfibres: ---Trousers and shorts 319 DUTY RATE 20% 20% UNIT FOR DUTY kg&u kg&u SITC REV4 842.223 842.229 20% kg&u 841.311 20% kg&u 841.312 20% kg&u 841.321 20% kg&u 841.322 20% kg&u 841.331 20% kg&u 841.332 20% kg&u 841.392 20% kg&u 841.399 20% 20% 20% 20% 20% 20% 20% 20% 20% kg&u kg&u kg&u kg&u kg&u kg&u kg&u kg&u kg&u 842.41 842.42 842.43 842.44 842.49 842.51 842.52 842.53 842.59 20% kg&u 842.61 20%
 kg&u 842.62 20% kg&u 842.63 20% kg&u 842.64 20% kg&u 842.65 HS CET DESCRIPTIONOFGOODS 6204.63 6204.69 6204.69 6204.69 62.05 6205.20 6205.30 6205.90 62.06 90 00 10 90 00 00 00 ---Other --Ofother textile materials: ---Trousers and shorts ---Other Men’s orboys’ shirts.
-Of cotton -Ofman-made fibres -Ofothertextile materials Women’s orgirls’ blouses, shirts andshirt-blouses.
6206.10 00 -Ofsilk or silk waste: ---Blouses ---Shirts -Ofwool or fine animalhair: ---Blouses ---Shirts -Of cotton: ---Blouses ---Shirts -Ofman-made fibres: ---Blouses ---Shirts -Ofothertextile materials: ---Blouses ---Shirts Men’s or boys’ singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns andsimilararticles.
-Underpants and briefs: --Ofcotton --Ofother textilematerials -Nightshirts and pyjamas: --Ofcotton --Ofman-made fibres --Ofother textile materials -Other: 320 DUTY RATE UNIT FOR DUTY SITC REV4 20% kg&u 842.66 20% kg&u 842.67 20% kg&u 842.69 20% 20% 20% kg&u kg&u kg&u 841.51 841.592 841.599 20% kg&u 842.71 20% kg&u 842.72 20% kg&u 842.73 20% kg&u 842.74 20% kg&u 842.75 20% kg&u 842.76 20% kg&u 842.77 20% kg&u 842.78 20% kg&u 842.791 20% kg&u 842.799 20% 20% kg&u kg&u 841.611 841.619 20% 20% 20% kg&u kg&u kg&u 841.621 841.622 841.629 HS CET DESCRIPTIONOFGOODS 6207.91 00 --Ofcotton: DUTY RATE UNIT FOR DUTY SITC REV4 ---Bathrobes, dressing gownsand similar articles 20% kg&u 841.691 ---Singlets and other vests ---Other --Ofother textile materials: 20% kg&u 841.692 20% kg&u 841.693 ---Bathrobes, dressing gownsand similar articles 20% kg&u 841.697 ---Singlets and other vests ---Other 20% kg&u 841.698 20% kg&u 841.699 Women’sorgirls’singletsandothervests,slips, petticoats, négligés, bathrobes, dressing gowns andsimilar articles.
panties,nightdresses, briefs, pyjamas, -Slips and petticoats: --Ofman-made fibres --Ofother textile materials: ---Ofcotton ---Ofother -Nightdresses and pyjamas: --Ofcotton --Ofman-made fibres --Ofother textile materials -Other: 20% kg&u 842.811 20% kg&u 842.812 20% kg&u 842.819 20% 20% 20% kg&u kg&u kg&u 842.821 842.822 842.829 6208.91 00 --Ofcotton: 6208.91 10 ---Camisoles, underbodice, union suits, underpants, 20% kg&u 842.891 6208.91 6208.92 6208.92 6208.92 6208.99 6208.99 90 00 10 90 00 10 longunderwear and other undergarments ---Other (seeAdditional CARICOM Guideline 2) 20% kg&u 842.892 --Ofman-made fibres: ---Camisoles, underbodice, union suits, underpants, 20% kg&u 842.893 longunderwear and other undergarments ---Other (seeAdditional CARICOM Guideline 2) 20% kg&u 842.894 --Ofother textile materials: ---Camisoles, underbodice, union suits, underpants, 20% kg&u 842.895 longunderwear and other undergarments 6208.99 90 ---Other (seeAdditional CARICOM Guideline 2) 20% kg&u 842.899 62.09 Babies’ garments andclothing accessories.
321 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 6209.20 6209.20 6209.20 6209.30 6209.30 6209.30 6209.90 6209.90 00 10 90 00 10 90 00 10 -Of cotton: ---Babies’suits, dresses, skirts, trousers, shirts, 20% kg&u 845.113 shorts and blouses ---Other -Ofsynthetic fibres: 20% kg&u 845.114 ---Babies’suits, dresses, skirts, trousers, shirts, 20% kg&u 845.115 shorts and blouses ---Other -Ofothertextile materials: 20% kg&u 845.116 ---Babies’suits, dresses, skirts, trousers,shirts, 20% kg&u 845.117 shorts and blouses 6209.90 90 ---Other 20% kg&u 845.119 62.10 6210.10 6210.20 00 00 Garments,madeupoffabricsofheading56.02, 56.03, 59.03, 59.06 or59.07.
-Offabrics ofheadingNo.
56.02 or56.03 -Othergarments, of thetypedescribed in subheadings 6201.11 to 6201.19 20% 20% kg&u kg&u 845.21 845.221 6210.30 00 -Othergarments, of thetypedescribed in subheadings 20% kg&u to 6202.19 -Other men’s or boys’garments -Other women’s orgirls’garments Tracksuits, ski suits andswimwear; other garments.
-Swimwear: --Men’s or boys’ --Women’s orgirls’ -Ski suits -Othergarments, men’sorboys’: --Ofcotton --Ofman-made fibres --Ofother textile materials -Othergarments, women’s orgirls’: --Ofcotton --Ofman-made fibres --Ofother textile materials Brassiéres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whetherornotknittedor crocheted.
-Brassiéres -Girdles andpanty-girdles -Corselettes 322 20% 20% kg&u kg&u 845.229 845.239 20% 20% 20% 20% 20% 20% 20% 20% 20% kg&u kg&u kg&u 845.61 845.63 845.81 kg&u kg&u kg&u 845.872 845.873 845.879 kg&u kg&u kg&u 845.892 845.893 845.899 20% 20% 20% kg&u kg&u kg&u 845.51 845.521 845.522 HS CET DESCRIPTIONOFGOODS 6212.90 00 62.13 -Other Handkerchiefs.
6213.20 6213.90 00 00 62.14 6214.10 6214.20 6214.30 6214.40 6214.90 00 00 00 00 00 62.15 -Of cotton -Ofothertextile materials Shawls,scarves,mufflers,mantillas,veilsandthe like.

-Ofsilk or silk waste -Ofwool or fine animalhair -Ofsynthetic fibres -Ofartificial fibres -Ofothertextile materials Ties, bowties andcravats.

6215.10 6215.20 6215.90 62.16 -Ofsilk or silk waste 00 -Ofman-made fibres 00 00 -Ofothertextile materials 00 Gloves,mittens andmitts.
6216.00 6216.00 10 90 ---Industrialgloves ---Other DUTY RATE UNIT FOR DUTY SITC REV4 20% kg&u 845.529 20% 20% kg&u kg&u 846.112 846.119 20% 20% 20% 20% 20% 20% 20% 20% kg&u kg&u kg&u kg&u kg&u 846.121 846.122 846.123 846.124 846.129 kg&u kg&u kg&u 846.131 846.132 846.139 10% kg&u 846.141 20% kg&u 846.149 62.17 6217.10 6217.90 00 00 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 62.12.
-Accessories -Parts 20% 0% kg&u kg 846.191 846.199 323 CHAPTER63 OTHER MADEUPTEXTILEARTICLES; SETS; WORN CLOTHING AND WORN TEXTILEARTICLES; RAGS Notes.

1.

Sub-Chapter1 appliesonlyto madeup articles,ofanytextilefabric.

2.

Sub-Chapter1 doesnotcover: (a) GoodsofChapters56 to 62; or (b) Worn clothing or other worn articlesofheading 6309.00.

3.
3.

Heading 63.09appliesonlyto thefollowing goods: (a) Articlesof textilematerials: (i) Clothing and clothingaccessories, andpartsthereof; (ii) Blankets andtravellingrugs; (iii) Bedlinen, tablelinen, toilet linen andkitchen linen; (iv) Furnishing articles,other than carpetsofheadings57.01 to 57.05 andtapestriesofheading 58.05; (b) Footwear and headgear ofanymaterialotherthan asbestos.
In orderto be classified in thisheading, the articlesmentioned abovemust complywithbothof thefollowing requirements: (i) theymust show signsofappreciablewear,and (ii) theymust be presented in bulkor in bales, sacksor similar packings.

Subheading Note.

1.

Subheading 6304.20 covers articlesmade from fabrics,impregnatedor coated with alpha- cypermethrin (ISO), chlorfenapyr(ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO)or pirimiphos-methyl(ISO).
HS CET DESRIPTIONOFGOODS 63.01 6301.10 00 Blankets andtravellingrugs.
-Electric blankets DUTY RATE SITC REV4 UNIT FOR DUTY 20% kg&u 775.85 324 HS CET DESRIPTIONOFGOODS -Blankets (otherthanelectric blankets)and travelling rugs, of wool or of fineanimal hair -Blankets (otherthanelectric blankets)and travelling rugs, of cotton -Blankets (otherthanelectric blankets)and travelling rugs, of synthetic fibres -Other blankets and travellingrugs Bedlinen, table linen, toilet linenandkitchenlinen.
-Bed linen, knitted orcrocheted -Other bed linen, printed: --Ofcotton --Ofman-made fibres --Ofother textile materials -Other bed linen: --Ofcotton --Ofman-made fibres --Ofother textile materials -Table linen, knitted or crocheted -Other table linen: --Ofcotton --Ofman-made fibres --Ofother textile materials -Toilet linen and kitchenlinen, ofterrytowelling or similar terryfabrics, of cotton -Other: --Ofcotton --Ofman-made fibres --Ofother textile materials Curtains (including drapes) andinterior blinds; curtain orbedvalances.
-Knitted or crocheted: --Ofsyntheticfibres: ---Curtains (including drapes) ---Other --Ofother textile materials: ---Curtains (including drapes) ---Other -Other: --Ofcotton --Ofsyntheticfibres --Ofother textile materials Otherfurnishingarticles, excluding those of 325 DUTY RATE SITC REV4 UNIT FOR DUTY 20% kg 658.31 20% kg 658.32 20% kg 658.33 20% kg 658.39 20% kg 658.41 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% kg kg kg kg kg kg kg kg kg kg kg kg kg kg 658.421 658.431 658.432 658.422 658.433 658.439 658.44 658.45 658.462 658.469 658.471 658.472 658.482 658.489 kg&u kg&u 658.513 658.514 kg&u kg&u 658.515 658.516 kg&u kg&u kg&u 658.517 658.518 658.519 HS CET DESRIPTIONOFGOODS heading 94.04.
-Bedspreads: --Knitted or crocheted --Other -Bed nets,specifiedin SubheadingNote1 to this Chapter -Other: --Knitted or crocheted --Not knitted or crocheted, of cotton: ---Woven wallhangings ---Other --Not knitted or crocheted, ofsyntheticfibres: ---Woven wallhangings ---Other --Not knitted or crocheted, ofothertextile materials: ---Woven wallhangings ---Other Sacks andbags, ofakind usedfor thepackingof goods.
-Ofjuteor ofother textilebast fibres of heading53.03 -Of cotton -Ofman-madetextile materials: -- Flexibleintermediatebulk containers --Other, of polyethyleneor polypropylenestrip orthe like --Other -Ofothertextile materials Tarpaulins, awnings andsunblinds; tents;sails for boats, sailboards or landcraft; camping goods.
-Tarpaulins, awningsand sunblinds: --Ofsyntheticfibres: ---Tarpaulins ---Awnings ---Sunblinds --Ofother textile materials: ---Tarpaulins ---Awnings ---Sunblinds -Tents: --Ofsyntheticfibres --Ofother textile materials -Sails 326 DUTY RATE SITC REV4 UNIT FOR DUTY 20% 20% 20% kg kg kg 658.521 658.529 658.597 20% kg 658.591 20% 20% 20% 20% 20% 20% 0% 0% 0% 0% 0% 0% 5% 20% 20% 5% 20% 20% 20% 20% 15% kg kg kg kg kg kg 658.592 658.593 658.594 658.595 658.596 658.599 kg&u kg&u 658.11 658.12 kg&u kg&u 658.131 658.132 kg&u kg&u 658.139 658.19 kg kg kg kg kg kg kg kg kg 658.214 658.215 658.216 658.217 658.218 658.219 658.222 658.229 658.23 HS CET DESCRIPTIONOFGOODS 6306.40 00 6306.90 00 63.07 6307.10 00 6307.20 00 6307.90 00 6307.90 10 6307.90 20 6307.90 30 6307.90 40 6307.90 90 63.08 -Pneumatic mattresses -Other Othermadeuparticles,including dress patterns.
- Floor-cloths, dish-cloths, dusters and similar cleaning cloths -Life-jackets and life-belts -Other: ---Dress patterns, of canvas ---Dress patterns, of other textile materials ---Flags, pennantsandbanners ---Pin cushions ---Other II -SETS Setsconsistingofwovenfabricandyarn,whether ornot withaccessories,formakingupinto rugs, tapestries, serviettes,or embroideredtable similartextilearticles,putupinpackings for retail sale.
clothsor DUTY RATE SITC REV4 UNIT FOR DUTY 20% 20% kg kg 658.24 658.29 20% kg 658.92 Free kg 658.931 Free 20% 20% 20% 20% kg kg kg kg kg 658.932 658.933 658.934 658.935 658.939 5% kg 658.99 63.09 63.10 6310.10 6310.90 III -WORN CLOTHINGAND WORN TEXTILES ARTICLES; RAGS Wornclothing andotherwornarticles.

Usedornewrags, scraptwine, cordage, ropeand cables andwornout articles oftwine, cordage, rope or cables, oftextilematerials.
-Sorted -Other 20% kg 269.01 5% 5% kg kg 269.021 269.029 327 SECTION XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS,SEAT-STICKS, WHIPS, RIDING-CROPS ANDPARTS THEREOF;PREPAREDFEATHERS AND ARTICLES MADETHEREWITH;ARTICIFIAL FLOWERS; ARTICLESOFHUMAN HAIR CHAPTER 64 FOOTWEAR, GAITERS ANDTHELIKE; PARTS OFSUCHARTICLES Notes.

1.
ThisChapter doesnotcover: (a) Disposablefootorshoecoveringsofflimsymaterial(forexample,paper, sheetingofplastics)withoutapplied soles.These productsareclassified according to their constituentmaterial; (b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixedor appliedto theupper (Section XI); (c) Worn footwear ofheading 63.09; (d) Articlesofasbestos(heading 68.12); (e) Orthopaedicfootwearorotherorthopaedicappliances,orpartsthereof(heading 90.21);or (f) Toy footwear or skating boots with ice or roller skates attached;shin-guardsor similarprotective sportswear (Chapter95).
2.

For the purposes of heading 64.06, the term "parts" does not include pegs, protectors,eyelets,hooks, buckles,ornaments, in orother theirappropriateheadings)orbuttonsor other goodsofheading96.06.

laces,pompons (whicharetobe trimmings classified braid, 3.
For thepurposesof thisChapter: (a) theterms"rubber"and"plastics"includewovenfabricsorothertextile products with an external layer eye; ofrubber forthepurposeofthisprovision,noaccountshouldbe takenof anyresulting changeofcolour;and orplastics visibleto naked being the (b) theterm"leather" refersto thegoodsofheadings 41.07 and 41.12 to41.14.

4.
4.

Subject to Note3 to thisChapter: (a) thematerialoftheuppershallbetakentobetheconstituentmaterial having greatestexternalsurface of orreinforcementssuchasanklepatches,edging, ornamentation, buckles, area,noaccountbeingtaken 328 the accessories tabs,eyelet staysor similar attachments; (b) theconstituentmaterialoftheoutersoleshallbe havingthegreatestsurfaceareaincontactwiththeground,no ofaccessoriesorreinforcementssuchasspikes, bars,nails, protectors or similar attachments.
taken account to be being thematerial taken Subheading Note.

1.

For the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and6404.11, theexpression "sportsfootwear" appliesonly to: (a) footwearwhich isdesigned fora sportingactivity and has,orhas provision for the attachmentof, spikes, sprigs,stops, clips, barsor thelike; (b) skatingboots, ski-boots and cross-country ski footwear,snowboardboots, wrestling boots,boxing boots and cycling shoes.
329 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 64.01 Waterprooffootwearwithoutersolesanduppers ofrubberorofplastics,theuppersofwhich are fixedto riveting,nailing,screwing, pluggingorsimilar processes.
neither assembledbystitching, sole nor the 6401.10 00 - Footwear incorporating aprotectivemetal toe-cap 20% kg&2u 851.11 6401.92 6401.92 6401.92 6401.99 00 10 90 00 64.02 -Other footwear: --Coveringthe anklebut notcoveringtheknee: ---Boots (Wellingtons) ---Other --Other Other footwear with outer soles and uppers of rubberor plastics.
-Sports footwear: 20% 20% 20% kg&2u 851.312 kg&2u 851.313 kg&2u 851.319 6402.12 00 --Ski-boots, cross countryski footwearand 10% kg&2u 851.21 snowboards boots 6402.19 6402.20 00 00 --Other - Footwear with upper straps or thongsassembledto 10% 20% kg&2u 851.23 kg&2u 851.321 the sole bymeans ofplugs -Other footwear: 6402.91 00 --Coveringthe ankle 20% kg&2u 851.322 --Other: 6402.99 6402.99 10 90 ---Sandals and slippers ---Other 20% 20% kg&2u 851.323 kg&2u 851.329 64.03 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.
-Sports footwear: 6403.12 00 --Ski-boots, cross-countryski footwearand 10% kg&2u 851.22 snowboard boots 6403.19 6403.20 00 00 --Other - Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and aroundthe big toe 10% 20% kg&2u 851.24 kg&2u 851.41 6403.40 00 -Other footwear, incorporating aprotectivemetaltoe- 20% kg&2u 851.15 cap -Other footwearwith outer solesofleather: 6403.51 6403.59 00 00 --Coveringthe ankle --Other 20% 20% kg&2u 851.481 kg&2u 851.482 330 HS CET DESCRIPTIONOFGOODS -Other footwear: --Coveringthe ankle --Other: 6403.91 6403.99 6403.99 00 00 10 DUTY RATE UNIT FOR DUTY SITC REV4 20% kg&2u 851.483 ---With outersoles of rubberorplastics andupper 20% kg&2u 851.484 straps and thongs of leather 6403.99 90 ---Other 20% kg&2u 851.489 64.04 Footwear withoutersoles ofrubber, plastics, leatheror compositionleatherand uppers oftextile materials.
- Footwear withoutersoles of rubber orplastics: 6404.11 00 --Sports footwear; tennis shoes, basketball shoes, gym shoes, trainingshoes andthe like: 6404.11 6404.11 10 20 6404.19 10 6404.19 6404.20 90 00 64.05 6405.10 6405.20 6405.90 00 00 00 64.06 ---Sports footwear ---Tennis shoes, basketballshoes, gymshoes, trainingshoesand the like --Other: 10% 20% kg&2u 851.251 kg&2u 851.259 ---With outersoles of rubber orplastics andupper straps and thongs of textile materials ---Other - Footwear with outersoles of leather or composition 20% kg&2u 851.511 20% 20% kg&2u 851.519 kg&2u 851.52 leather Otherfootwear.
-With uppers ofleatheror composition leather -With uppers oftextilematerials -Other Partsoffootwear(including uppers whetherornot attached in-soles, tosolesother than outer soles); removable articles; heelcushionsandsimilar gaiters,leggingsandsimilar articles,and parts thereof.
20% 20% 20% kg&2u 851.49 kg&2u 851.59 kg&2u 851.7 6406.10 6406.20 6406.90 6406.90 00 00 00 10 -Uppersand parts thereof, other than stiffeners -Outer soles andheels, of rubber or plastics -Other: ---Gaiters, leggings andsimilar articles, andparts 6406.90 90 ---Other thereof 0% 0% 20% 5% kg kg kg kg 851.91 851.92 851.95 851.99 331 CHAPTER 65 HEADGEAR ANDPARTS THEREOF Notes.

1.
1.

ThisChapter doesnotcover: (a) Worn headgear ofheading 63.09; (b) Asbestosheadgear (heading 68.12);or (c) Dolls' hats,other toy hatsor carnivalarticlesofChapter95.

2.

Heading 65.02 does not cover hat-shapes made by sewing, other than those obtainedsimply bysewing strips in spirals.

HS CET DESCRIPTIONOFGOODS 6501.00 00 Hat-forms, hat bodiesand hoodsof blockedtoshapenor andmanchons (including slit manchons), of felt.
felt,neither withmadebrims;plateaux DUTY RATE UNIT FOR DUTY SITC REV4 0% kg&u 657.61 6502.00 00 Hat-shapes,plaitedormadebyassemblingstrips 15% kg&u 657.62 ofanymaterial,neitherblockedtoshape,nor with madebrims, norlined, nor trimmed.

Deleted 00 Hats and other headgear, plaited or made by 20% kg&u 848.42 assemblingstripsofanymaterial, whether ornot linedor trimmed.

Hatsandotherheadgear,knittedorcrocheted, inthe ormadeupfrom piece(but linedor trimmed;hair-netsofanymaterial, whetherornotlinedor trimmed.
---Hair-nets of humanhair lace,feltorothertextilefabric, notinstrips),whether ornot ---Hair-nets of other materials ---Other Otherheadgear, whether or notlined ortrimmed.

20% kg&u 848.431 20% kg&u 848.432 20% kg&u 848.439 [65.03] 6504.00 6505.00 6505.00 6505.00 6505.00 10 20 90 65.06 6506.10 00 -Safetyheadgear Free kg&u 848.44 -Other: 6506.91 00 --Of rubber orof plastics 6506.99 00 --Ofother materials 6507.00 00 Head-bands,linings,covers,hatfoundations,hat frames, peaks andchinstraps, forheadgear.
332 20% kg&u 848.45 20% kg&u 848.49 0% kg&u 848.48 CHAPTER 66 UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING- CROPSANDPARTSTHEREOF Notes.

1.

ThisChapter doesnotcover: (a) Measurewalking-sticksor thelike(Heading90.17); (b) Firearm-sticks,sword-sticks,loadedwalking-sticksorthelike(Chapter93);or (c) GoodsofChapter95 (for example, toyumbrellas,toy sun umbrellas).
2. orcovers,tassels, Heading66.03doesnotcoverparts,trimmingsoraccessoriesoftextilematerial, thongs,umbrellacases orthe presented with,butnotfitted like,ofanymaterial.Suchgoods to,articlesofheading66.01or66.02aretobe classifiedseparatelyand arenot to betreatedasforming partof those articles.

HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 66.01 Umbrellasandsun umbrellas(including walking- umbrellas, garden umbrellas and similar umbrellas).
stick 6601.10 00 -Garden or similarumbrellas 20% kg&u 899.411 -Other: 6601.91 6601.99 00 00 --Havingatelescopic shaft --Other 20% kg&u 899.412 20% kg&u 899.419 6602.00 00 Walking-sticks, seat-sticks, whips, riding-crops 20% kg&u 899.42 66.03 6603.20 00 andthelike.

Parts, trimmings and accessories of articles of heading 66.01 or66.02.
-Umbrellaframes, includingframes mounted on shafts (sticks) 6603.90 00 -Other 5% 5% Kg 899.492 Kg 899.499 333 CHAPTER 67 PREPAREDFEATHERS ANDDOWN ANDARTICLES MADE OFFEATHERSOROF DOWN; ARTIFICIAL FLOWERS; ARTICLESOFHUMAN HAIR Notes.

1.
1.

ThisChapter doesnotcover: (a) Straining clothofhuman hair (heading 59.11); (b) Floralmotifsof lace,ofembroideryor other textilefabric(Section XI); (c) Footwear (Chapter64); (d) Headgear orhair-nets (Chapter65); (e) Toys,sportsrequisitesor carnival articles(Chapter95);or (f) Feather dusters,powder-puffsor hair sieves(Chapter96).

2.
2.

Heading 67.01doesnotcover: (a) Articlesinwhichfeathersordownconstituteonlyfillingorpadding(for example,bedding ofheading 94.04); (b) Articles ofapparelorclothingaccessoriesinwhich feathersordown constituteno morethan meretrimmingor padding;or (c) Artificialflowersorfoliageorpartsthereoformadeuparticlesofheading67.02.

3.
3.

Heading 67.02doesnotcover: (a) Articlesofglass(Chapter70);or (b) Artificialflowers,foliageorfruitofpottery, stone,metal,woodor other materials,obtainedinonepiecebymoulding,forging,carving,stamping orotherprocess,orconsistingofpartsassembled otherwise thanby binding, glueing, fitting into one another or similar methods.
334 HS CET DESCRIPTIONOFGOODS 6701.00 6701.00 6701.00 6701.00 10 20 90 Skins andotherpartsofbirdswiththeir feathers ordown, feathers,partsoffeathers,downand thereof (other than goods of heading 05.05 andworked quillsandscapes).

---Fans articles ---Other articles ---Other 67.02 Artificial flowers, foliage and fruit and parts thereof; articlesmadeofartificial flowers, foliage orfruit.
DUTY RATE UNIT FOR DUTY SITC REV4 20% 20% 5% Kg Kg Kg 899.921 899.922 899.929 6702.10 00 -Ofplastics: 6702.10 10 ---Artificial flowers,foliageand fruit; articles 20% Kg 899.211 madeof artificial flowers, foliageor fruit 6702.10 90 ---Other 15% Kg 899.219 6702.90 6702.90 00 10 -Ofothermaterials: ---Artificial flowers,foliageand fruit; articles madeof artificial flowers,foliageor fruit 6702.90 90 ---Other 6703.00 00 Human hair, dressed, thinned, bleached or 20% Kg 899.291 15% 5% Kg Kg 899.299 899.94 67.04 otherwiseworked; woolorotheranimalhair or other textilematerials,preparedfor usein making wigs or thelike.
Wigs,false beards,eyebrowsand eyelashes, switches hairor andthelike, not oftextilematerials; elsewherespecified or included.
-Ofsynthetic textile materials: articlesofhuman humanoranimal hair of 6704.11 6704.19 6704.20 6704.90 00 00 00 00 --Completewigs --Other -Ofhuman hair -Ofothermaterials 20% 20% 20% 20% Kg Kg Kg Kg 899.951 899.952 899.953 899.959 335 SECTION XIII ARTICLESOFSTONE,PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS ANDGLASSWARE CHAPTER 68 ARTICLESOFSTONE,PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS Notes.

1.
ThisChapter doesnotcover: (a) GoodsofChapter25; (b) Coated,impregnatedor coveredpaperandpaperboardofheading48.10or48.11(forexample,paperandpaperboardcoatedwithmica powderorgraphite,bituminised or asphalted paper); (c) Coated,impregnatedorcoveredtextilefabricofChapter56or59(for example,fabriccoated orcovered withmica powder,bituminised or asphaltedfabric); (d) ArticlesofChapter71; (e) Toolsor partsof tools,ofChapter82; (f) Lithographicstonesofheading 84.42; (g) Electricalinsulators(heading85.46)orfittingsofinsulatingmaterialof heading 85.47; (h) Dental burrs(heading90.18); (ij) ArticlesofChapter91 (for example, clocksand clock cases); (k) ArticlesofChapter94(forexample,furniture,lampsandlightingfittings, prefabricatedbuildings); (l) ArticlesofChapter95 (for example, toys, games andsportsrequisites); (m) Articles ofheading96.02,ifmadeofmaterialsspecifiedinNote2(b) to Chapter 96, or of heading 96.06 example,slatepencils),heading (for 96.10(forexample,drawingslates),orofheading96.20 (monopods,bipods,tripodsandsimilar articles);or buttons), example, heading 96.09 (for of (n) ArticlesofChapter97 (for example, worksofart).
2.

Inheading68.02theexpression"worked monumentalorbuildingstone"appliesnot only to the varieties other toall itdoesnot, however, ofstone naturalstone(forexample,quartzite,flint,dolomiteandsteatite)similarlyworked; apply to slate.
toinheading25.15or25.16butalso referred 336 HS CET DESCRIPTIONOFGOODS Setts, curbstones and flagstones, of natural stone (except slate).
Workedmonumental orbuilding stone (except slate) andarticles thereof, other thangoods of heading 68.01;mosaiccubes andthelike, of natural stone (includingslate), whetherornoton a backing;artificiallycolouredgranules, chippings andpowder, of natural stone (includingslate).
-Tiles, cubes andsimilararticles, whether ornot rectangular (includingsquare), thelargest surface areaof which is capableofbeing enclosed ina squareof thesideof which is less than 7 cm; artificiallycolouredgranules, chippings andpowder: ---Tiles, cubes andsimilar articles ---Other -Other monumental orbuildingstone and articles thereof, simplycut or sawn, with a flat or even surface: --Marble, travertine andalabaster: ---Articles ---Other --Granite: ---Articles ---Other --Other stone: ---Articles ---Other -Other: --Marble, travertine andalabaster: ---Articles ---Other --Othercalcareous stone: ---Articles ---Other --Granite: ---Articles ---Other --Other stone: ---Articles ---Other Workedslateandarticles ofslateorofagglome- ratedslate.
---Trough,reservoirs, basinsand sinks ---Other 337 DUTY RATE UNIT FOR DUTY SITC REV4 15% kg 661.31 20% 15% kg kg 661.331 661.339 20% 15% 20% 15% 20% 15% 20% 15% 20% 15% 20% 15% 20% 15% 20% 5% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 661.341 661.349 661.353 661.354 661.355 661.359 661.361 661.369 661.391 661.392 661.393 661.394 661.395 661.399 661.321 661.329 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 68.04 6804.10 00 6804.21 00 6804.22 00 6804.23 00 6804.30 00 68.05 6805.10 00 6805.20 00 6805.30 00 68.06 Millstones, grindstones,grindingwheels andthe like, without frameworks, forgrinding, sharpening, polishing, trueing or cutting, hand sharpening orpolishingstones, and parts thereof, of natural stone, ofagglomerated natural or artificialabrasives, orofceramics, with orwithoutparts ofothermaterials.
-Millstones and grindstones formilling,grinding or pulping -Other millstones, grindstones, grindingwheels and the like: --Of agglomerated syntheticor natural diamond --Ofother agglomeratedabrasives orof ceramics --Ofnatural stone -Hand sharpeningor polishingstones Natural or artificial abrasive powderorgrain, on a base oftextilematerial, of paper, of paperboard orofothermaterials, whetherornot shape orsewnorotherwise madeup.
-On abaseof woven textile fabric only -On abaseof paper orpaperboard only -On abaseof other materials Slag wool, rockwool andsimilarmineral wools; exfoliatedvermiculite, expandedclays,foamed slag andsimilarexpandedmineralmaterials; mixtures andarticles of heat-insulating, sound- insulating orsound-absorbing mineralmaterials, other thanthose of heading 68.11 or68.12 orof Chapter69.
cutto 0% kg 663.11 0% 0% 0% 0% 0% 0% 0% kg kg kg kg 663.121 663.122 663.123 663.13 kg kg kg 663.21 663.22 663.29 6806.10 00 -Slagwool, rock wool and similarmineral wools (includingintermixtures thereof), in bulk, sheets or rolls 0% kg 663.51 6806.20 00 6806.90 00 68.07 6807.10 00 6807.90 00 6808.00 00 68.09 -Exfoliated vermiculite, expanded clays, foamed slagand similarexpanded mineral materials (includingintermixtures thereof) -Other Articles ofasphalt orof similarmaterial(for example, petroleumbitumenorcoal tarpitch).
-In rolls -Other Panels, boards, tiles, blocks andsimilararticles of vegetablefibre, ofstraworofshavings, chips, particles, sawdust orotherwaste, ofwood, agglomeratedwith cement, plasterorother mineral binders.

Articles of plasterorofcompositions based on plaster.
338 0% kg 663.52 0% kg 663.53 15% 15% kg kg 661.811 661.819 15% kg 661.82 HS CET DESCRIPTIONOFGOODS -Boards, sheets,panels, tiles andsimilar articles,not ornamented: --Faced or reinforced with paper orpaperboard only --Other -Other articles: ---Industrial moulds ---Other Articles ofcement, of concreteorofartificial stone, whetherornot reinforced.
-Tiles, flagstones, bricksand similar articles: --Buildingblocks and bricks --Other -Other articles: --Prefabricated structural components forbuilding or civil engineering --Other: ---Statues, statuettes, animal figures; vases, flower-pots, architecturaland garden ornaments; bird- baths, fountain basins, tombstones; reservoirs and troughs ---Pipes ---Other Articles ofasbestos-cement, ofcellulosefibre- cement or thelike.
-Containingasbestos -Not containing asbestos: --Corrugatedsheets --Other sheets, panels, tiles andsimilar articles --Otherarticles Fabricatedasbestos fibres;mixtures with a basis ofasbestos orwith abasisofasbestos and magnesiumcarbonate;articles ofsuchmixtures orofasbestos (for example, thread, woven fabric, clothing, headgear,footwear, gaskets), whether ornot reinforced, otherthangoods of heading 68.11 or68.13.
6812.80 00 6812.91 00 6812.92 00 6812.93 00 6812.99 00 -Ofcrocidolite -Other: --Clothing, clothing accessories, footwear and headgear --Paper, millboardand felt --Compressed asbestosfibrejointing, in sheets or rolls --Other 339 DUTY RATE UNIT FOR DUTY SITC REV4 15% kg 663.311 15% kg 663.312 15% 20% kg kg 663.313 663.319 15% 15% kg kg 663.321 663.329 15% kg 663.33 20% kg 663.341 15% 15% kg kg 663.342 663.349 0% 0% 0% 0% 0% 5% 5% 0% 5% kg 661834 kg kg kg 661.8351 661.8352 661.8359 kg 663.811 kg 663.8121 kg kg 663.8122 663.8123 kg 663.8129 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 0% kg 663.822 20% 0% kg kg 663.8231 663.8239 0% 0% 0% 0% 0% 0% kg 663.351 kg 663.359 kg kg kg kg 663.36 663.37 663.38 663.39 68.13 6813.20 00 6813.81 00 6813.89 00 68.14 6814.10 00 6814.90 00 68.15 6815.10 00 6815.20 00 6815.91 00 6815.99 00 Frictionmaterialandarticles thereof(for example, sheets, rolls, strips,segments, discs, washers, pads), not mounted, forbrakes,for clutches or thelike, with a basisofasbestos, of othermineral substances or ofcellulose, whether ornot combinedwith textileorothermaterial.
-Containingasbestos -Not containing asbestos: --Brakelinings andpads --Other Workedmica andarticles ofmica, including agglomeratedor notona materials.

-Plates, sheets and stripsof agglomerated or reconstituted mica, whetheror not on a support -Other reconstitutedmica, ofpaper, support whetheror paperboardorother Articles ofstone orofothermineralsubstances (including carbonfibres, articles ofcarbon fibres andarticles of peat), not elsewherespecified or included.
-Non-electricalarticles of graphiteor other carbon -Articles ofpeat -Other articles: --Containingmagnesite,dolomiteor chromite --Other 340 CHAPTER 69 CERAMIC PRODUCTS Notes.

1.

This Chapter applies only shaping.Headings69.04to69.14applyonly headings69.01 to 69.03. to ceramic products which have been tosuchproductsotherthanthose fired after classifiablein 2.
ThisChapter doesnotcover: (a) Productsofheading 28.44; (b) Articlesofheading 68.04; (c) ArticlesofChapter71 (for example, imitationjewellery); (d) cermetsofheading 81.13; (e) ArticlesofChapter82; (f) electricalinsulators(heading85.46)orfittingsofinsulatingmaterialofheading 85.47; (g) artificial teeth(heading 90.21); (h) ArticlesofChapter91 (for example, clocksand clock cases); (i) ArticlesofChapter94(forexample,furniture,lampsandlightingfittings, prefabricatedbuildings); (j) ArticlesofChapter95 (for example, toys, games andsportsrequisites); (k) Articles of heading 96.06 (for example, buttons) or of heading 96.14 (for example,smoking pipes); or (l) ArticlesofChapter97 (for example, worksofart).
AdditionalCARICOMGuideline: Complete lavatorysetsrefers topermanentfixturescomprisinga lavatorybowland tank whether or notequippedwiththeir fittings.

341 HS CET DESCRIPTIONOFGOODS I -GOODS OFSILICEOUS FOSSILMEALS OR OFSIMILARSILICEOUS EARTHS, AND REFRACTORYGOODS Bricks, blocks, tiles andother ceramic goods of siliceous fossil meals (forexample, kieselguhr, tripoliteordiatomite) orofsimilarsiliceous earths.
Refractory bricks, blocks, tiles andsimilarrefractory ceramicconstructional goods, other thanthose ofsiliceous fossilmeals or similar siliceousearths.
-Containingbyweight, singlyor together, morethan 50%ofthe elements Mg,Caor Cr, expressed as MgO, CaO or Cr203: ---Refractorybricks ---Other -Containingbyweightmorethan 50%ofalumina (Al2O3), of silica(SiO2) orof amixtureor compound of theseproducts: ---Refractorybricks ---Other -Other Other refractory ceramic goods (for example, retorts, crucibles,muffles, nozzles, plugs, supports, cupels, tubes,pipes, sheaths androds), other thanthose ofsiliceous fossil meals or of similarsiliceous earths.
-Containingbyweightmorethan 50%ofgraphite or other carbonorofamixtureof theseproducts -Containingbyweightmorethan 50%ofalumina (A12O3)or of amixtureor compound of alumina and ofsilica (SiO2) -Other II -OTHER CERAMIC PRODUCTS Ceramic building bricks, flooringblocks, support orfiller tiles andthelike.
-Buildingbricks -Other: ---Tiles ---Other DUTY RATE UNIT FOR DUTY SITC REV4 0% kg 662.31 0% 0% 0% 0% 0% 0% 0% kg kg 662.321 662.322 kg kg kg 662.323 662.324 662.329 kg kg 663.71 663.72 0% kg 663.79 15% kg 662.411 15% 15% kg kg 662.412 662.419 342 HS CET DESCRIPTIONOFGOODS 69.05 6905.10 00 Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments andother ceramic constructional goods.
-Roofingtiles 6905.90 00 -Other Ceramic pipes, conduits, guttering and pipe fittings.

Ceramic flags and paving, hearth orwalltiles; ceramicmosaic cubes andthelike,whetherornot ona backing;finishingceramics.
- Flags andpaving, hearth orwalltiles, otherthan those ofsubheadings 6907.30 and 6907.40: --Ofawater absorptioncoefficient byweight not exceeding0.5% --Ofawater absorptioncoefficient byweight exceeding0.5%but not exceeding10%: ---Claytiles ---Other tiles --Ofawater absorptioncoefficient byweight exceeding10%: ---Claytiles ---Other tiles -Mosaic cubesand the like, otherthan thoseof subheading6907.40 - Finishing ceramics [Deleted] Ceramic wares forlaboratory, chemical orother technical uses;ceramictroughs, tubs andsimilar receptacles ofa kindusedinagriculture; ceramic pots, jars andsimilararticles ofa kindused for the conveyanceorpacking ofgoods.
-Ceramicwaresforlaboratory, chemical or other technical uses: --Ofporcelain orchina --Articles having ahardness equivalent to 9 or more on the Mohs scale --Other -Other Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals andsimilarsanitary fixtures.
-Ofporcelain orchina: ---Sinks ---Wash basinsand wash basin pedestals ---Baths 343 DUTY RATE UNIT FOR DUTY SITC REV4 15% 15% 15% kg kg kg 662.421 662.429 662.43 15% kg&m2 662.451 15% 15% kg&u kg&u 662.452 662.453 15% 15% 5% kg&u kg&u kg&u 662.454 662.455 662.456 5% kg&u 662.457 Free Free Free Free kg kg kg kg 663.911 663.912 663.913 663.919 15% 15% 15% kg&u kg&u kg&u ---Bidets ---Watercloset pans (lavatorybowls) ---Flushingcisterns (tanks) ---Urinals ---Complete lavatorysets ---Other -Other Tableware, kitchenware, otherhouseholdarticles andtoilet articles, of porcelainor china.
-Tableware and kitchenware: ---Tableware ---Kitchenware -Other Ceramictableware, kitchenware, otherhousehold articles andtoilet articles, other thanofporcelain or china.

---Tableware and kitchenware ---Other Statuettes andotherornamental ceramicarticles.

-Ofporcelain orchina -Other Other ceramic articles.
-Ofporcelain orchina -Other 15% 15% 15% 15% 15% 15% 15% kg&u kg&u kg&u kg&u kg&u kg&u kg&u 812.214 812.215 812.216 812.217 812.218 812.219 812.29 20% 20% 20% 20% 20% 20% 20% 20% 20% kg kg kg kg kg kg kg kg kg 666.111 666.112 666.12 666.131 666.139 666.21 666.29 663.991 663.999 344 CHAPTER 70 GLASS ANDGLASSWARE Notes.

1.
ThisChapter doesnotcover: (a) Goodsofheading32.07 (for example,vitrifiableenamelsandglazes,glass frit, other glass in theform ofpowder, granulesor flakes); (b) ArticlesofChapter71 (for example, imitationjewellery); (c) Opticalfibrecablesofheading85.44,electricalinsulators(heading85.46)or fittingsofinsulatingmaterialofheading 85.47; (d) Opticalfibres,opticallyworked opticalelements,hypodermic syringes, artificialeyes, thermometers,barometers,hydrometersorotherarticles of Chapter90; (e) Lampsor lighting fittings, illuminatedsigns,illuminatedname-platesor thelike, having apermanentlyfixed lightsource,or partsthereof of heading 94.05; (f) Toys,games,sportsrequisites,Christmastreeornamentsorotherarticles ofChapter95(excludingglasseyeswithout articlesofChapter95);or mechanismsfordollsorfor other (g) Buttons,fittedvacuumflasks,scentorsimilarspraysorotherarticlesofChapter96.
2.
For thepurposesofheadings70.03, 70.04and70.05: (a) glass is not regarded as "worked" by reason of any process it has undergonebefore annealing; (b) cutting to shape doesnotaffect the classification ofglass in sheets; (c) expression "absorbent,reflectingornon-reflectinglayer"meansa the (for microscopicallythincoatingofmetalor example,metaloxide)whichabsorbs, improves thereflectingqualities oftheglasswhilestillallowingittoretain a degreeoftransparency or translucency;orwhichprevents light from being reflectedonthesurfaceof theglass.
ofachemicalcompound forexample,infra-red lightor 3.

The products referred to in heading 70.06 remain classified in that heading whether or not theyhave the characterofarticles.

4.

For thepurposesofheading70.19, the expression "glasswool"means: 345 (a) Mineralwoolswithasilica(SiO2)contentnotlessthan 60% byweight; (b) Mineral wools with a silica (SiO2) content less than 60% but with an alkaline oxide (K2O (B2O3)content exceeding 2% orNa2O)contentexceeding5%by weightoraboric oxide byweight.
Mineralwoolswhichdonotcomplywiththeabovespecificationsfallinheading 68.06.

5.

ThroughouttheNomenclature,theexpression"glass"includesfusedquartzand other fusedsilica.

Subheading Note.

1.

For the purposes of subheadings 7013.22, 7013.33, 7013.41 and 7013.91, the expression"lead crystal"meansonlyglasshavingaminimum lead monoxide (PbO)contentbyweightof24%.

HS CET DESCRIPTIONOFGOODS 7001.00 Culletandotherwasteandscrapofglass;glassin themass.
7001.00 7001.00 10 90 ---Fragmentsand chippings ---Other 70.02 7002.10 7002.20 7002.31 7002.32 00 00 00 00 7002.39 00 70.03 Glassinballs(otherthanmicrospheresofheading 70.18), rods or tubes, unworked.
-Balls -Rods -Tubes: --Of fused quartzor other fusedsilica --Ofotherglass having alinear coefficient of expansion not exceeding 5 x10 -6 per Kelvin within o o atemperature rangeof 0 C to 300 C --Other Castglassandrolledglass,insheetsorprofiles, whetherornothavinganabsorbent,reflectingor non- reflecting layer, but not otherwise worked.
-Non-wired sheets: DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg 664.111 664.112 664.121 664.122 664.123 664.124 0% kg 664.129 7003.12 00 --Coloured throughout themass (bodytinted), 7003.19 7003.20 7003.30 00 00 00 70.04 opacified, flashedorhavinganabsorbent, reflectingor non-reflectinglayer --Other -Wired sheets -Profiles Drawnglassandblownglass, insheets, whetheror not having an absorbent, reflecting or non- reflecting layer, but not otherwise worked.
0% 0% 0% 0% 346 2 kg&m 664.511 2 2 2 kg&m kg&m kg&m 664.519 664.52 664.53 HS CET DESCRIPTIONOFGOODS DUTY RATE 7004.20 00 -Glass, coloured throughout themass (bodytinted), 0% UNIT FOR DUTY 2 kg&m 664.31 SITC REV4 7004.90 00 70.05 7005.10 00 opacified, flashedor havinganabsorbent, reflectingor non-reflectinglayer -Otherglass Floatglassandsurfacegroundorpolishedglass, insheets, whetheror nothavinganabsorbent, reflecting or non- reflecting layer, but not otherwise worked.
-Non-wiredglass, havinganabsorbent,reflecting or non-reflectinglayer 7005.21 00 -Other non-wiredglass: --Coloured throughout themass (bodytinted), opacified, flashedor merelysurfaceground 7005.29 7005.30 7006.00 --Other -Wired glass 00 00 00 Glassofheading70.03,70.04or70.05,bent,edge- worked,engraved, worked,but notframedor fitted withother materials.

drilled,enamelledor otherwise 70.07 7007.11 00 7007.11 7007.11 7007.19 10 90 00 Safetyglass,consistingoftoughened(tempered) orlaminatedglass.
-Toughened (tempered)safetyglass: --Ofsize and shapesuitable forincorporation in vehicles, aircraft, spacecraft orvessels: ---Motorcar windscreens ---Other --Other -Laminated safetyglass: 7007.21 00 --Ofsize and shapesuitable forincorporation in vehicles, aircraft, spacecraft orvessels: 7007.21 7007.21 7007.29 7008.00 70.09 10 90 ---Motorcar windscreens ---Other --Other 00 00 Multiple-walledinsulating units ofglass.

Glassmirrors,whetherornotframed,including rear- viewmirrors.
-Rear-view mirrorsforvehicles 7009.10 00 -Other: 7009.91 7009.92 00 00 --Unframed --Framed 347 0% kg&m 2 664.39 0% 0% 0% 0% 0% 2 kg&m 664.411 2 kg&m 664.412 kg&m kg&m kg 2 2 664.419 664.42 664.91 20% 5% 5% kg kg 664.711 664.712 kg&m 2 664.719 20% 5% 5% 0% kg kg kg kg 664.721 664.722 664.729 664.92 20% kg 664.81 15% 5% kg kg 664.891 664.892 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 70.10 Carboys, bottles, flasks, jars, pots, phials, ampoulesandothercontainers,ofglass,ofa kind used for the conveyance orpackingofgoods; preservingjarsofglass; stoppers,lidsandother closures, ofglass.
-Ampoules -Stoppers, lids and otherclosures -Other: ---Bottles forsoft drinks, beers, winesand spirits ---Other Free 0% kg&u kg&u 665.92 665.111 15% kg&u 665.1191 0% kg&u 665.1199 7010.10 7010.20 7010.90 7010.90 7010.90 00 00 00 10 90 70.11 7011.10 7011.20 7011.90 00 00 00 [70.12] 70.13 7013.10 00 7013.22 7013.28 7013.33 7013.37 00 00 00 00 7013.41 7013.42 00 00 7013.49 00 Glassenvelopes(includingbulbsandtubes),open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or thelike.
- Forelectric lighting - Forcathode-raytubes -Other Deleted Glassware ofa kindusedfor table, kitchen,toilet, office, indoor decoration or similar purposes (other thanthatof heading 70.10 or70.18).
-Ofglass-ceramics -Stemwaredrinking glasses, other than ofglass ceramics: --Oflead crystal --Other -Other drinking glasses,otherthan ofglass ceramics: --Oflead crystal --Other -Glasswareofakind used fortable (other than drinking glasses) orkitchen purposes, other than ofglass-ceramics: --Oflead crystal --Ofglass having alinear coefficient of expansion not -6 exceeding5 x10 per Kelvin within a temperature rangeof 0 o Cto 300 o C --Other -Otherglassware: 0% 0% 0% kg kg kg 664.931 664.932 664.939 20% kg 665.21 20% 20% 20% 20% kg kg kg kg 665.223 665.224 665.225 665.226 20% 20% kg kg 665.231 665.232 20% kg 665.239 20% 20% kg kg 665.291 665.299 7013.91 7013.99 7014.00 00 00 00 --Oflead crystal --Other Signallingglasswareandopticalelementsofglass (otherthanthoseofheading70.15),notoptically worked.
348 HS CET DESCRIPTIONOFGOODS 7014.00 10 ---Signalling glassware and optical elements of glass, for road motorvehicles 7014.00 90 ---Other DUTY RATE 20% 5% UNIT FOR DUTY kg kg SITC REV4 665.951 665.959 70.15 7015.10 7015.90 00 00 70.16 not corrective thelike, Clockorwatchglasses andsimilarglasses,glasses for non- spectacles, curved, corrective or bent,hollowedor optically worked;hollowglassspheresandtheirsegments, for themanufactureofsuchglasses.
-Glasses forcorrectivespectacles -Other Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whetherornotwired,ofakindusedforbuilding glasscubesandother orconstructionpurposes; glasssmallwares, whether or notonabacking,for mosaics purposes;leaded or decorative lightsandthelike;multicellularorfoam blocks, glassin panels,plates, shells or similarforms.
similar 7016.10 00 -Glass cubesand otherglass smallwares, whetheror not on a backing, formosaics orsimilar decorativepurposes: 7016.10 7016.10 7016.90 7016.90 7016.90 10 90 00 10 90 ---Mosaiccubes ---Other -Other: ---Tiles ---Other 70.17 7017.10 7017.20 00 00 7017.90 00 70.18 Laboratory, hygienicorpharmaceutical glassware, whetherornotgraduatedor calibrated.
-Of fusedquartzor otherfusedsilica -Ofotherglass havingalinear coefficient of expansion not exceeding 5 x10 -6 per Kelvin within o o C to 300 C atemperature rangeof 0 -Other Glass beads, imitation pearls, imitation precious orsemi-precious stones andsimilarglass smallwares, andarticlethereofother than imitation jewellery;glass eyes otherthan prosthetic articles; statuettes andotherornaments oflamp-workedglass, otherthanimitation jewellery;glassmicrospheres not exceeding l mm in diameter.
Free 5% kg kg 664.941 664.949 5% 20% 5% 5% kg kg kg kg 665.941 665.949 665.961 665.969 Free Free kg kg 665.911 665.912 Free kg 665.919 7018.10 00 -Glass beads, imitation pearls, imitation preciousor semi-precious stones andsimilar glass smallwares 0% kg 665.931 349 HS CET DESCRIPTIONOFGOODS 7018.20 7018.90 7018.90 7018.90 00 00 10 90 70.19 -Glass microspheres notexceeding1 mmin diameter -Other: ---Glasseyes ---Other Glass fibres (including glass wool) and articles thereof(for example, yarn, woven fabrics).
-Slivers, rovings,yarn and chopped strands: 7019.11 00 --Chopped strands, ofalength of not morethan 50 mm 7019.12 7019.19 00 00 --Rovings --Other -Thin sheets (voiles), webs, mats, mattresses, boards and similarnon-woven products: 7019.31 7019.32 7019.39 7019.40 7019.51 7019.52 7019.59 7019.90 7019.90 7019.90 7020.00 7020.00 7020.00 00 00 00 00 00 00 00 00 10 90 10 20 --Mats --Thin sheets (voiles) --Other -Woven fabrics of rovings -Other woven fabrics: --Ofawidth notexceeding30 cm --Ofawidth exceeding 30 cm, plain weave, weighingless 2 than 250g/m not morethan 136 tex , of filaments measuringper singleyarn --Other -Other: ---Glass fibres (including glass wool) ---Other Otherarticles ofglass.
---Industrialarticles ---Glass inners forvacuum flasks or forother vacuum vessels DUTY RATE UNIT FOR DUTY SITC REV4 0% kg 665.932 0% 20% kg kg 665.933 665.939 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg 651.951 651.952 651.959 664.951 664.952 664.953 654.61 654.62 654.63 kg 654.69 kg kg kg kg kg 664.954 664.959 665.991 665.992 665.999 7020.00 90 ---Other 20% 350 SECTION XIV NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLADWITHPRECIOUS METAL, ANDARTICLES THEREOF;IMITATION JEWELLERY; COIN CHAPTER 71 NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLADWITHPRECIOUS METAL, ANDARTICLES THEREOF;IMITATION JEWELLERY; COIN Notes.
1.

Subject to Note1(a)toSectionVIandexceptas providedbelow,allarticles consisting whollyor partly: (a) Of natural or cultured pearls or of precious or semi-precious stones(natural, syntheticor reconstructed), or (b) Ofpreciousmetalorofmetalcladwithpreciousmetal,aretobeclassified in this Chapter.

2.
2.

(A) Headings71.13, 71.14 and71.15 do notcover articles in whichprecious metalormetalcladwithpreciousmetalispresentasminorconstituents only, such as minor fittings or minor ornamentation (for example, monograms,ferrulesandrims),andparagraph(b)oftheforegoingNote doesnotapply to sucharticles.

(B) Heading71.16doesnotcoverarticlescontainingpreciousmetalormetal cladwithpreciousmetal (other than asminorconstituents).

3.
ThisChapter doesnotcover: (a) Amalgamsofpreciousmetal, or colloidalpreciousmetal (heading 28.43); (b) Sterilesurgicalsuturematerials,dentalfillingsorothergoodsofChapter30; (c) GoodsofChapter32 (for example, lustres); (d) Supportedcatalysts(heading 38.15); (e) Articlesofheading 42.02 or 42.03 referredtoin Note3(B) to Chapter 42; (f) Articlesofheading 43.03 or 43.04; 351 (g) GoodsofSection XI (textiles andtextile articles); (h) Footwear, headgear orother articlesofChapter64or 65; (ij) (k) Umbrellas,walking-sticksor other articlesofChapter66; stones (naturalorsynthetic); Abrasivegoodsofheading68.04or68.05orChapter82,containingdust orpowder ofprecious ofChapter orsemi-precious (natural,synthetic 82withaworkingpartofpreciousorsemi-precious orreconstructed); machinery,mechanical orparts articlesandpartsthereof,wholly ofprecious orsemi- thereof,ofSectionXVI.However, preciousstones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli (heading 85.22); appliancesorelectricalgoods, articles stones (l) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches,musicalinstruments); (m) Armsor partsthereof (Chapter93); (n) Articles coveredbyNote2 to Chapter95; (o) Articles classified in Chapter96byvirtueofNote4to thatChapter;or (p) Originalsculpturesorstatuary(heading97.03),collectors'pieces(heading 97.05)orantiquesofanageexceedingonehundredyears(heading97.06), other than naturalor culturedpearlsor preciousor semi-preciousstones.
4.

(A) Theexpression "preciousmetal"meanssilver, gold andplatinum.

(B) (C) Theexpression"platinum"meansplatinum,iridium,osmium,palladium, rhodium andruthenium.

Theexpression"preciousorsemi-preciousstones"doesnotincludeanyof thesubstancesspecified in Note2(b) to Chapter96.

5.
ForthepurposesofthisChapter,anyalloy(includingasinteredmixtureandan inter- metalliccompound)containingpreciousmetalistobe treated asanalloyof preciousmetalifanyone preciousmetalconstitutes thealloy.Alloysofpreciousmetalare tobeclassified accordingtothe following rules: asmuchas2%,byweight,of 352 (a) An alloy containing 2%ormore,by weight,ofplatinum is tobe treatedas an alloy ofplatinum; (b) Analloycontaining2%ormore,byweight,ofgoldbutnoplatinum,orless than 2%, by weight, ofplatinum, isto betreatedas analloy ofgold; (c) Otheralloyscontaining2%ormore,byweight,ofsilveraretobetreated as alloysofsilver.
Exceptwherethecontextotherwiserequires,anyreferenceintheNomenclature topreciousmetalortoanyparticularpreciousmetalincludesareferenceto asalloysofpreciousmetalor withtherulesinNote5above,butnottometalcladwithpreciousmetalorto metalsplatedwithpreciousmetal.
ofthe alloys treated particularmetalinaccordance non- basemetal or means ThroughouttheNomenclaturetheexpression"metalcladwithpreciousmetal" ofwhich materialmadewith thereisaffixedbysoldering,brazing,welding,hot-rollingor similarmechanical meansacoveringofpreciousmetal.Exceptwhere the contextotherwise requires, the expressionalso coversbasemetalinlaidwithpreciousmetal.

ofmetaluponone surfaces ormore base a 6.

7.

8.


SubjecttoNote1(a)toSectionVI,goodsansweringtoadescriptioninheading71.12are to be classified in that heading and in no other heading of theNomenclature.

9.
9.

For thepurposesofheading71.13, theexpression "articlesofjewellery"means: (a) Anysmallobjectsofpersonaladornment(forexample,rings,bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs,religiousor other medals andinsignia); and (b) Articles ofpersonaluse ofa kind normallycarried orontheperson(forexample,cigarorcigarettecases,snuff powderboxes, chain pursesorprayerbeads).
in the pocket,in the handbag pillboxes, cachouor boxes, Thesearticlesmaybecombinedorset, forexample, withnaturalorcultured pearls,preciousorsemi- preciousstones, tortoise shell,mother-of-pearl,ivory,naturalor reconstitutedamber, jet or coral.

syntheticorreconstructed semi-precious preciousor stones, 10.

11.

Forthe ofgoldsmiths'or silversmiths'wares"includes sucharticlesasornaments, tableware, toilet-ware, smokers' requisites andother articlesofhousehold, officeor religioususe.
expression"articles heading71.14, purposesof the Forthepurposesofheading71.17,theexpression"imitationjewellery"means articles of withinthemeaningof includingbuttonsorotherarticlesofheading96.06,ordress-combs,hair-slides like,orhairpins,ofheading preciousstones(natural,syntheticorreconstructed)nor jewellery (butnot orthe pearls,preciousorsemi- 96.15),notincorporatingnaturalorcultured paragraph(a)ofNote9above 353 (exceptasplatingorasminorconstituents)preciousmetalormetalcladwith preciousmetal.
Subheading Notes.

1.

Forthepurposesofsubheadings7106.10,7108.11,7110.11,7110.21,7110.31and 7110.41,theexpressions"powder"and"inpowderform"meanproductsofwhich 90% or morebyweightpassesthrough asievehaving ameshapertureof0.5 mm.

2.

3.

Notwithstanding the provisions of Chapter Note 4(B), for the purposes of subheadings 7110.11 and7110.19, the expression "platinum" does not include iridium, osmium, palladium, rhodium or ruthenium.
For the classification ofalloys in thesubheadingsofheading71.10, eachalloy isto be classified with that ruthenium whichpredominatesbyweightovereachother of thesemetals.

metal,platinum,palladium,rhodium,iridium,osmiumor HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 71.01 7101.10 00 I -NATURAL OR CULTURED PEARLSAND PRECIOUSOR SEMI-PRECIOUS STONES Pearls,natural orcultured, whether or notworked or set; pearls, gradedbut not naturalor cultured,temporarilystrungfor convenienceoftransport.
-Natural pearls: strung,mountedor 7101.10 10 ---Temporarilystrungforconvenienceof transport 7101.10 90 ---Other 7101.21 7101.21 7101.21 7101.22 7101.22 7101.22 00 10 90 00 10 90 -Cultured pearls: --Unworked: ---Temporarilystrungfor convenienceof transport ---Other --Worked: ---Temporarilystrungfor convenienceof transport ---Other 71.02 7102.10 00 Diamonds, whether or not worked, but not mountedorset.
-Unsorted -Industrial: 7102.21 7102.29 00 00 --Unworked or simplysawn, cleaved or bruted --Other -Non-industrial: 354 20% 20% 20% 20% 20% 20% kg kg kg kg kg kg 667.111 667.119 667.121 667.129 667.131 667.139 20% kg&ct 667.21 20% 20% kg&ct kg&ct 277.11 277.19 HS CET DESCRIPTIONOFGOODS --Unworked or simplysawn, cleaved or bruted --Other Preciousstones(otherthandiamonds)andsemi- preciousstones, whether or notworkedorgraded but set; ungraded precious not strung,mountedor andsemi-precious stones(otherthandiamonds) of convenience stones,temporarilystrung transport.
-Unworked or simplysawn or roughlyshaped: for ---Temporarilystrungfor convenienceof transport ---Other -Otherwiseworked: --Rubies,sapphiresandemeralds: ---Temporarilystrungfor convenienceof transport ---Other --Other: ---Temporarilystrungfor convenienceof transport ---Other DUTY RATE 20% 20% UNIT FOR DUTY kg&ct kg&ct SITC REV4 667.22 667.29 20% 20% kg kg 667.311 667.319 20% 20% kg&ct kg&ct 667.391 667.392 20% 20% kg&ct kg&ct 667.393 667.399 preciousor orreconstructed ungradedsynthetic Synthetic semi- preciousstones, whether or notworkedorgraded but or notstrung,mountedorset; reconstructedpreciousor semi-preciousstones, temporarilystrung for convenienceoftransport.
-Piezo-electric quartz -Other, unworked or simplysawn or roughlyshaped -Other Dustandpowderofnaturalorsyntheticprecious orsemi-precious stones.

-Ofdiamonds -Other II -PRECIOUSMETALSAND METALSCLAD WITH PRECIOUSMETAL Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, orin powderform.

-Powder -Other: --Unwrought --Semi-manufactured Basemetalscladwithsilver,notfurtherworked thansemi-manufactured.
355 20% 20% 20% kg&ct kg&ct kg&ct 667.41 667.42 667.49 5% 5% kg&ct kg 277.211 277.219 5% 5% 5% 5% kg 681.141 kg kg kg 681.13 681.142 681.12 HS CET DESCRIPTIONOFGOODS Gold (including gold plated with platinum) unwroughtorinsemi-manufacturedforms,orin powderform.
-Non-monetary: --Powder --Other unwrought forms: ---In bars ---Other --Other semi-manufactured forms -Monetary Basemetalsorsilver,cladwithgold,notfurther workedthansemi-manufactured.

Platinum, unwrought or in semi-manufactured forms, orin powderform.
-Platinum: --Unwrought or in powder form --Other -Palladium: --Unwrought or in powder form --Other -Rhodium: --Unwrought or in powder form --Other -Iridium, osmiumand ruthenium: --Unwrought or in powder form --Other Basemetals,silverorgold,cladwithplatinum,not furtherworkedthansemi-manufactured.

Wasteandscrapofpreciousmetalorofmetalclad andscrap withpreciousmetal;otherwaste containingprecious preciousmetal compounds,ofa kindusedprincipallyfor the recovery of preciousmetal.
-Ash containingprecious metal orprecious metal metalor compounds -Other: DUTY RATE UNIT FOR DUTY SITC REV4 5% kg 971.011 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% kg kg kg kg kg kg kg kg kg kg kg kg kg kg 971.012 971.013 971.014 971.015 971.02 681.23 681.251 681.241 681.252 681.242 681.253 681.243 681.259 681.22 5% kg 971.031 7112.91 00 --Ofgold, includingmetal clad with gold but 5% kg 971.032 excludingsweepings containingotherprecious metals 7112.92 00 --Ofplatinum, includingmetalclad with platinum but excludingsweepingscontainingother precious metal 5% kg 289.91 356 HS CET DESCRIPTIONOFGOODS 7112.99 00 --Other 71.13 III-JEWELLERY, GOLDSMITHS’ AND SILVERSMITHS’ WARES AND OTHER ARTICLES Articlesofjewelleryandpartsthereof,ofprecious metal orofmetalcladwith precious metal.
-Ofprecious metal whether ornot plated orcladwith precious metal: DUTY RATE UNIT FOR DUTY SITC REV4 5% kg 289.29 7113.11 00 --Ofsilver,whetherornot plated or clad with other 20% kg 897.311 precious metal 7113.19 00 --Ofother precious metal, whetherornot platedor clad with precious metal: 7113.19 7113.19 7113.20 10 90 00 71.14 ---Ofgold ---Other -Ofbasemetal clad withprecious metal Articlesofgoldsmiths’orsilversmiths’waresand partsthereof,ofpreciousmetalorofmetalclad with precious metal.
-Ofprecious metal whether ornot plated orcladwith precious metal: 7114.11 00 --Ofsilver,whetherornot plated or clad with other precious metal 7114.19 00 --Ofother precious metal, whetheror not platedor 7114.20 00 -Ofbasemetal clad withprecious metal clad with precious metal 71.15 7115.10 00 7115.90 00 71.16 7116.10 7116.20 00 00 Otherarticlesofpreciousmetalorofmetalclad with precious metal.
-Catalystsin the form ofwirecloth orgrill, of platinum -Other Articlesofnaturalorculturedpearls,preciousor semi-precious stones (natural, synthetic or reconstructed).

-Ofnatural or cultured pearls -Ofprecious or semi-precious stones (natural, synthetic orreconstructed) 71.17 Imitation jewellery.

-Ofbasemetal, whetherornot plated with precious 7117.11 7117.19 7117.90 00 00 00 71.18 metal: --Cuff-links and studs --Other -Other Coin.
357 20% 20% 20% 20% 20% 20% 5% 5% 20% 20% kg kg kg 897.312 897.313 897.314 kg 897.321 kg 897.322 kg 897.323 kg 897.41 kg 897.49 kg kg 897.331 897.332 20% 20% 20% kg kg kg 897.211 897.219 897.29 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 7118.10 7118.90 7118.90 7118.90 00 00 10 90 -Coin (otherthangold coin), not beinglegal tender Free kg 961.00 -Other: ---Gold coin ---Other Free Free kg kg 961.02 961.09 358 SECTION XV BASE METALS ANDARTICLESOFBASE METAL Notes.

1.
ThisSection doesnot cover: (a) Preparedpaints,inksorotherproductswithabasisofmetallicflakesor powder(headings32.07 to 32.10, 32.12, 32.13 or32.15); (b) Ferro-cerium or other pyrophoricalloys(heading 36.06); (c) Headgear orpartsthereof ofheading 65.06or65.07; (d) Umbrellaframesor other articlesofheading66.03; (e) GoodsofChapter71(forexample,preciousmetalalloys,basemetalclad ithpreciousmetal, imitation jewellery); (f) ArticlesofSectionXVI(machinery,mechanicalappliancesandelectrical goods); (g) Assembledrailwayortramwaytrack(heading86.08)orotherarticlesof Section XVII (vehicles,shipsandboats, aircraft); (h) Instruments or apparatus of Section XVIII, including clock or watch springs; (ij) Leadshotpreparedforammunition(heading93.06)orotherarticlesof Section XIX (armsandammunition); (k) ArticlesofChapter94(forexample,furniture,mattresssupports,lamps andlighting fittings, illuminatedsigns,prefabricated buildings); (l) ArticlesofChapter95 (for example, toys, games, sportsrequisites); (m) Handsieves,buttons,pens, pencil-holders, pennibs, monopods, bipods, tripods andsimilar articlesor other articlesofChapter96 (miscellaneous manufactured articles);or (n) ArticlesofChapter97 (for example, worksofart).
2.

ThroughouttheNomenclature, the expression "partsofgeneral use"means: 359 (a) Articles ofheading73.07, 73.12,73.15,73.17or73.18and similararticles of other basemetal; (b) Springsand leaves forsprings,ofbase metal,otherthanclockor watch springs(heading 91.14); and (c) Articles ofheadings 83.01,83.02,83.08,83.10and frames andmirrors,of basemetal, ofheading83.06.

InChapters73 to76and78to82(butnotinheading73.15)references topartsof goods do notincludereferencesto partsofgeneral use asdefined above.
SubjecttotheprecedingparagraphandtoNote1toChapter83,thearticlesof Chapter82 or 83 are excludedfrom Chapters72to 76 and78 to 81.

ThroughouttheNomenclature,theexpression“basemetals”means:ironand steel, copper, nickel, (wolfram), molybdenum, aluminium, tantalum,magnesium,cobalt,bismuth, cadmium, zirconium,antimony,manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium andthallium.
titanium, tungsten lead, zinc, tin, ThroughouttheNomenclature,theterm"cermets"meansproductscontaininga microscopicheterogeneouscombinationofametalliccomponentand term"cermets"includes sintered metalcarbides (metalcarbides sinteredwithametal).

aceramic component.The 3.

4.

5.
Classificationofalloys(otherthanferro-alloysandmasteralloysasdefinedin Chapters72and74): (a) Analloyofbasemetalsistobeclassifiedasanalloyofthemetalwhich predominatesbyweight overeachof theothermetals; (b) AnalloycomposedofbasemetalsofthisSectionandofelements not fallingwithin thisSectionis tobe treated asanalloyofbase metalsofthis Sectionifthe totalweightofsuch metalsequals or exceeds thetotalweight of theother elementspresent; (c) In this Section the term "alloys" includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets)and intermetallic compounds.
6.

Unlessthecontextotherwiserequires,anyreferenceintheNomenclaturetoa basemetalincludesareferencetoalloyswhich,byvirtueofNote5above,areto be classified as alloysof thatmetal.

7.

Classification ofcomposite articles: Exceptwheretheheadingsotherwiserequire,articlesofbasemetal(including articles of mixed materials treated as articles of base metal under the InterpretativeRules)containingtwoormorebasemetalsaretobetreatedas articlesof thebasemetalpredominating byweightovereachof theother metals.
For thispurpose: (a) Ironandsteel,ordifferentkindsofironorsteel,areregardedasoneand thesamemetal; (b) Analloyisregardedasbeingentirelycomposedofthatmetalasanalloyof which,byvirtueofNote5, 360 it is classified;and (c) A cermet ofheading 81.13 isregarded asasinglebasemetal.

8.

InthisSection,thefollowingexpressionshavethemeaningsherebyassignedto them: (a) Waste andscrap ormechanicalworkingof Metalwasteand metals,andmetalgoodsdefinitelynotusableassuchbecause ofbreakage, cutting-up, wear or other reasons.
manufacture scrap from the (b) Powders Productsofwhich90%ormoreby weightpasses throughasievehavinga meshapertureof1 mm.

CHAPTER 72 361 IRON ANDSTEEL Notes.


1. this Chapter and, In Nomenclature,thefollowingexpressionshavethemeanings herebyassigned to them: the case of Notes (e) and (d), (f) in throughout the (a) Pig iron not Iron-carbonalloys usefully malleable, weightofcarbonandwhichmaycontainbyweightone thefollowing limits: - notmorethan 10% of chromium - notmorethan 6%ofmanganese - notmorethan 3% ofphosphorus - notmorethan 8%ofsilicon - atotalofnotmorethan 10% ofother elements.
containing more ormore other than2%by elementswithin (b) Spiegeleisen Iron-carbonalloyscontainingbyweightmorethan6%butnotmorethan 30%ofmanganeseandotherwiseconformingtothespecificationat(a) above.
(c) Ferro-alloys Alloysinpigs,blocks,lumpsorsimilarprimaryforms,informsobtained bycontinuouscastingandalsoingranularorpowderforms,whetheror notagglomerated,commonly used asan additivein the manufactureof otheralloysorasde- oxidants,de-sulphurisingagentsorforsimilaruses inferrousmetallurgy andgenerallynotusefullymalleable,containingby weight4% or moreof the elementiron andoneormoreof thefollowing: - morethan 10% ofchromium - morethan 30% ofmanganese - morethan 3% ofphosphorus - morethan 8%ofsilicon - a total of more than 10% of other elements, excluding carbon, subject to amaximumcontentof10% in thecaseofcopper.
(d) Steel Ferrous materials other than those of heading 72.03 which (with the exceptionofcertain typesproduced in the formofcastings)are usefully malleable and chromium whichcontainbyweight2%orlessofcarbon.However, steelsmaycontainhigherproportionsofcarbon.

(e) Stainlesssteel Alloysteelscontaining,byweight,1.2%orlessofcarbonand10.5%or moreofchromium, withor withoutother elements.
(f) Other alloy steel Steelsnotcomplyingwiththedefinitionofstainlesssteelandcontaining byweightoneor moreof thefollowing elements in theproportion shown: - 0.3% or moreofaluminium - 0.0008% or moreofboron - 0.3% or moreofchromium 362 - 0.3% or moreofcobalt - 0.4% or moreofcopper - 0.4% or moreoflead - 1.65%or moreofmanganese - 0.08% or moreofmolybdenum - 0.3% or moreofnickel - 0.06% or moreofniobium - 0.6% or moreofsilicon - 0.05%or moreof titanium - 0.3% or moreof tungsten(wolfram) - 0.1% or moreofvanadium - 0.05%or moreofzirconium - 0.1% or more of other elements (except sulphur, phosphorus, carbon andnitrogen), takenseparately.
(g) Remelting scrap ingotsofiron or steel Productsroughlycastintheformofingots withoutfeeder-headsorhot tops, orofpigs, having iron, obvious surface faultsandnotcomplying with the chemicalcompositionofpig spiegeleisen or ferro-alloys.

(h) Granules Products ofwhich less than 90%byweightpasses through asievewith a meshapertureof1 mmandofwhich90%ormorebyweightpasses through asievewithameshapertureof5 mm.
(i) Semi-finishedproducts Continuouscastproductsofsolidsection,whetherornotsubjectedto primaryhot-rolling;and Otherproductsofsolidsection,whichhavenotbeen subjected toprimaryhot-rollingorroughly shaped byforging,including blanks for angles, shapesor sections.

Theseproducts arenotpresented incoils.


furtherworked than (j) Flat-rolledproducts Rolled products of solid rectangular (other than square) cross-section, which donotconform to the definition at (ij) above in theform of: - coils ofsuccessivelysuperimposedlayers, or - straightlengths,whichifofathicknesslessthan4.75mmareofa widthmeasuringatleastten thickness of4.75mmormoreareofa widthwhichexceeds150mmand measuresatleast twice thethickness.
thickness orifofa times the Flat-rolled productsinclude thosewithpatternsinreliefderived directly from rolling (for lozenges)and example, thosewhichhavebeenperforated,corrugatedorpolished, provided thattheydonottherebyassumethe character ofarticles or productsofother headings.
chequers, grooves, buttons, tears, ribs, 363 Flat-rolledproductsofashapeotherthanrectangularorsquare,ofany size,are tobeclassified asproductsofawidthof600mmormore, thattheydonotassume thecharacterofarticlesorproductsof other headings.
provided (k) Barsandrods,hot-rolled, inirregularlywound coils theshape Hot-rolled products in irregularly wound coils, which have a solid ofcircles,segmentsofcircles,ovals,rectangles cross-sectionin (includingsquares),triangles "flattened circles"and"modifiedrectangles",ofwhich twooppositesides areconvex arcs, theothertwo parallel).These sidesbeing productsmayhaveindentations,ribs,groovesorother deformationsproduced during the rollingprocess (reinforcingbarsand rods).
straight,ofequallengthand orotherconvex (including polygons (l) Other barsandrods or(l) shape Productswhichdonotconformtoanyofthedefinitionsat(ij),(k) to thedefinitionofwire,whichhavea uniformsolidcross-section along theirwhole length in the rectangles circles" (includingsquares),trianglesorotherconvex and"modifiedrectangles",ofwhich two oppositesides areconvex arcs, the othertwosides beingstraight, ofequal length andparallel).
Theseproductsmay: - haveindentations,ribs,groovesorotherdeformationsproduced during therolling process(reinforcing barsandrods); (including"flattened ofcircles,segments ofcircles,ovals, polygons above or - betwisted afterrolling.

(m) Angles,shapes andsections Productshavingauniformsolidcross-sectionalongtheirwhole length whichdonotconformtoanyof the definitionsat(ij), (k),(l) or(m) above or to the definition ofwire.

Chapter72doesnotincludeproductsofheading 73.01 or73.02.
(n) Wire Cold-formedproductsincoils,ofanyuniformsolidcross-sectionalong theirwholelength,whichdonotconformtothe definitionofflat-rolled products.

(o) Hollowdrillbars androds Hollowbarsandrods greatestexternaldimensionofthe cross-sectionexceeds 52mm,andofwhichthegreatestinternaldimensiondoesnot exceedonehalfofthegreatestexternaldimension.Hollowbarsandrods ofironorsteelnotconformingto thisdefinitionaretobeclassified in heading 73.04. ofanycross-section,suitablefordrills,ofwhichthe notexceed 15mmbutdoes 2.
Ferrousmetalscladwithanotherferrousmetalaretobeclassifiedasproductsof theferrousmetalpredominating byweight.

364 3.

Ironorsteelproductsobtainedbyelectrolyticdeposition,bypressurecastingor bysinteringare tobe classified, according totheir form,theircompositionand their appearance, in the headings of this Chapter appropriate to similar hot-rolledproducts.

Subheading Notes.

1.


InthisChapterthefollowingexpressionshavethemeaningsherebyassignedto them: (a) Alloy pig iron Pigironcontaining,byweight,oneormoreofthefollowingelementsin thespecifiedproportions: - morethan 0.2%ofchromium - morethan 0.3% ofcopper - morethan 0.3% ofnickel - more than 0.1% of any of the following elements: aluminium, molybdenum, titanium, tungsten (wolfram),vanadium.
(b) Non-alloy free-cutting steel Non-alloy steel containing, by weight, one or more of the following elements in thespecifiedproportions: - 0.08% or moreofsulphur - 0.1% or moreoflead - morethan 0.05%ofselenium - morethan 0.01% of tellurium - morethan 0.05%ofbismuth.

(c) Silicon-electricalsteel Alloysteelscontainingbyweightatleast0.6%butnotmorethan6%of siliconand notmore than0.08%of carbon.Theymayalsocontainby weightnotmore than 1%ofaluminium give thesteelthecharacteristics ofanotheralloy steel.
butnootherelementin proportion thatwould a (d) High speedsteel Alloysteelscontaining,withor withoutotherelements,atleast elementsmolybdenum, tungsten weightof7%ormore,0.6%ormore ofcarbonand 3 to 6%of chromium.
andvanadiumwith two of acombined the three contentby (e) Silico-manganesesteel Alloy steels containingbyweight: -notmorethan 0.7% ofcarbon, -0.5%or morebutnotmorethan 1.9%ofmanganese,and 365 -0.6%ormorebutnotmorethan2.3%ofsilicon,butnootherelementina proportion thatwouldgivethesteel thecharacteristicsofanotheralloy steel.

2.
2.

Fortheclassificationofferro-alloysinthesubheadingsofheading72.02the following ruleshouldbeobserved: Aferro-alloyisconsideredasbinaryandclassified (ifitexists)ifonlyoneofthealloyelementsexceedstheminimumpercentage Note it analogy, orthreealloyelementsexceed theminimum percentage.

undertherelevantsubheading in Chapter is considered respectively as ternaryorquaternaryiftwo laid down 1(c); by Fortheapplicationofthisruletheunspecified"otherelements"referredtoin ChapterNote1(c)must eachexceed10% byweight.
HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 72.01 7201.10 00 I -PRIMARY MATERIALS; PRODUCTSIN GRANULARORPOWDER FORM Pigironandspiegeleiseninpigs,blocksorother primary forms.

-Non-alloypig ironcontaining byweight0.5%orless ofphosphorous 7201.20 00 -Non-alloypigironcontainingbyweightmorethan 7201.50 7201.50 7201.50 00 10 20 72.02 0.5%of phosphorous -Alloypigiron, spiegeleisen: ---Alloypigiron ---Spiegeleisen Ferro-alloys.
- Ferro-manganese: 7202.11 7202.19 7202.21 7202.29 7202.30 7202.41 7202.49 7202.50 7202.60 7202.70 7202.80 00 00 00 00 00 00 00 00 00 00 00 --Containingbyweightmorethan 2%ofcarbon --Other - Ferro-silicon: --Containingbyweightmorethan 55%of silicon --Other - Ferro-silico-manganese - Ferro-chromium: --Containingbyweightmorethan 4%ofcarbon --Other - Ferro-silico-chromium - Ferro-nickel - Ferro-molybdenum - Ferro-tungstenand ferro-silico-tungsten -Other: 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg 671.21 kg 671.22 kg kg 671.231 671.232 kg kg kg kg kg kg kg kg kg kg kg 671.41 671.49 671.511 671.519 671.52 671.531 671.532 671.54 671.55 671.591 671.592 7202.91 00 --Ferro-titanium and ferro-silico-titanium 0% kg 671.593 366 HS CET DESCRIPTIONOFGOODS 7202.92 7202.93 7202.99 00 00 00 72.03 --Ferro-vanadium --Ferro-niobium --Other Ferrousproductsobtainedbydirectreductionof lumps, ironore andother spongy ferrous products,in pellets orsimilar iron havinga minimum forms; puritybyweightof99.94%,inlumps, pellets orsimilarforms.
DUTY RATE 0% 0% 0% UNIT FOR DUTY SITC REV4 kg kg kg 671.594 671.595 671.599 7203.10 00 - Ferrous products obtained bydirect reduction ofiron 10% kg 671.331 ore 7203.90 00 72.04 7204.10 00 -Other Ferrous wasteandscrap; remelting scrapingots of iron or steel.
-Waste and scrap of cast iron -Waste and scrap of alloysteel: 7204.21 7204.29 7204.30 00 00 00 --Ofstainless steel --Other -Waste and scrap of tinnediron orsteel -Other waste and scrap: 0% kg 671.339 0% kg 282.1 0% 0% 0% kg kg kg 282.21 282.29 282.31 7204.41 00 --Turnings, shavings, chips, millingwaste, sawdust, 0% kg 282.32 filings, trimmings andstampings, whether or not in bundles 7204.49 7204.50 00 00 72.05 7205.10 00 --Other -Remeltingscrap ingots Granules and powders, of pig iron, spiegeleisen, iron or steel.
-Granules 0% 0% kg kg 282.39 282.33 0% kg 671.31 -Powders: 7205.21 7205.29 00 00 --Ofalloysteel --Other 72.06 7206.10 7206.10 7206.10 7206.90 7206.90 7206.90 00 10 20 00 10 90 II-IRON ANDNON-ALLOY STEEL Ironandnon-alloysteeliningotsorotherprimary forms (excluding iron of heading 72.03).
-Ingots: ---Ofiron ---Ofnon-alloysteel -Other: ---Ofiron ---Ofnon-alloysteel 0% 0% kg kg 671.321 671.329 0% 0% 0% 0% kg kg kg kg 672.411 672.412 672.451 672.459 367 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 72.07 Semi-finished productsofiron or non-alloy steel.
-Containingbyweight less than 0.25%of carbon: 7207.11 00 --Ofrectangular (includingsquare) cross-section, the width measuringless than twicethe thickness: 7207.11 7207.11 7207.12 7207.12 7207.12 7207.19 7207.19 7207.19 7207.20 7207.20 7207.20 72.08 7208.10 7208.10 7208.10 10 90 00 10 90 00 10 90 00 10 90 00 10 90 ---Blooms andbillets, of non-alloysteel ---Other --Other, of rectangular (otherthan square) cross- section: ---Blooms andbillets, of non-alloysteel ---Other -Other: ---Blooms andbillets, ofnon-alloysteel ---Other -Containingbyweight 0.25%or moreofcarbon: ---Blooms andbillets, of non-alloysteel ---Other Flat-rolledproductsofironornon-alloysteel,ofa width of 600 mm or more, hot-rolled, not clad, platedor coated.
-In coils, not furtherworked than hot-rolled, with patterns in relief: ---Ofathickness of less than 3 mm ---Other -Other, in coils, not further worked than hot-rolled, pickled: 7208.25 7208.26 00 00 --Ofathickness of 4.75mmor more --Ofathickness of 3 mm or morebut less than 4.75 mm 7208.27 00 --Ofathickness of lessthan 3 mm -Other, in coils, not further worked than hot-rolled: 7208.36 7208.37 00 00 --Ofathickness exceeding10 mm --Ofathickness of 4.75mmor morebut not exceeding10 mm 7208.38 00 --Ofathickness of 3 mm or morebut less than 4.75 mm 7208.39 7208.40 00 00 --Ofathickness of lessthan 3 mm -Not in coils, not furtherworked than hot-rolled, with 7208.40 10 patterns in relief: ---Ofathickness of less than 3 mm 368 10% 0% 10% 0% 10% 0% 10% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg 672.611 672.619 672.621 672.629 672.691 672.699 672.71 672.79 kg kg 673.2111 673.2119 kg kg 673.2121 673.2122 kg 673.2123 kg kg 673.2131 673.2132 kg 673.2133 kg 673.2134 0% kg 673.2411 HS CET DESCRIPTIONOFGOODS 7208.40 90 ---Other -Other, not in coils, not furtherworked than hot- rolled : 7208.51 7208.52 00 00 --Ofathickness exceeding10 mm --Ofathickness of 4.75mmor morebut not exceeding10 mm 7208.53 00 --Ofathickness of 3 mm or morebut less than 4.75 7208.54 7208.90 7208.90 7208.90 00 00 10 90 mm --Ofathickness of lessthan 3 mm -Other: ---Ofathickness of less than 3 mm ---Other 72.09 products Flat-rolled non-alloysteel,ofa widthof600mm ormore,cold-rolled(cold- reduced), not clad, platedor coated.
-In coils, not furtherworked than cold-rolled(cold- ofironor reduced): 7209.15 7209.16 7209.17 00 00 00 --Ofathickness of 3mm or more --Ofathickness exceeding1 mmbutless than 3mm --Ofathickness of 0.5mmor morebut not 7209.18 00 --Ofathickness of lessthan 0.5 mm exceeding1 mm 7209.25 7209.26 7209.27 7209.28 7209.90 7209.90 7209.90 72.10 7210.11 7210.12 7210.20 7210.30 7210.30 7210.30 00 00 00 00 00 10 90 00 00 00 00 10 20 -Not in coils, not furtherworked thancold-rolled (cold reduced): --Ofathickness of 3 mm or more --Ofathickness exceeding1 mmbut less than 3mm --Ofathickness of 0.5mmor morebut not exceeding1 mm --Ofathickness of lessthan 0.5 mm -Other: ---Ofathickness of less than 3 mm ---Other Flat-rolledproductsofironornon-alloysteel,ofa widthof600 mmormore, clad, platedor coated.
-Plated or coated with tin: --Ofathickness of 0.5mmor more --Ofathickness of lessthan 0.5 mm -Plated or coated with lead,includingterne-plate -Electrolyticallyplated or coated with zinc: ---Ofathickness of less than 3 mm, corrugated ---Ofathickness of less than 3 mm, other 369 DUTY RATE UNIT FOR DUTY SITC REV4 0% kg 673.2419 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg 673.2421 673.2422 kg 673.2423 kg 673.2424 kg kg 673.511 673.519 kg kg kg 673.411 673.412 673.413 kg 673.414 kg kg kg 673.461 673.462 673.463 kg 673.464 kg kg 673.521 673.529 0% 0% 0% 15% 0% kg kg kg kg kg 674.211 674.212 674.41 674.111 674.112 HS CET DESCRIPTIONOFGOODS 7210.30 90 ---Other -Otherwise plated or coated with zinc: --Corrugated: ---Ofathickness of less than 3 mm ---Other --Other: ---Ofathickness of less than 3 mm ---Other -Plated or coated with chromium oxides or with chromium and chromiumoxides -Plated or coated with aluminium: --Plated or coated withaluminium-zinc alloys: ---Ofathickness of less than 3 mm, corrugated ---Ofathickness of less than 3 mm, other ---Other --Other -Painted, varnished or coated with plastics: ---Ofathickness of less than 3 mm, corrugated ---Ofathickness of less than 3 mm, other ---Other 7210.90 00 -Other: 7210.90 7210.90 7210.90 10 20 90 ---Ofathickness of less than 3 mm, corrugated ---Ofathickness of less than 3 mm, other ---Other DUTY RATE UNIT FOR DUTY SITC REV4 0% kg 674.119 15% 0% 15% 0% 0% 15% 0% 0% 0% 15% 0% 0% 15% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 674.131 674.132 674.133 674.139 674.42 674.431 674.432 674.433 674.439 674.311 674.312 674.319 674.441 674.442 674.449 72.11 Flat-rolledproductsofironornon-alloysteel,ofa width of less than 600 mm, not clad, plated or coated.
-Not furtherworked than hot-rolled: 7211.13 00 --Rolled on four faces or in a closed boxpass, ofa 0% kg 673.271 width exceeding150 mmandathickness of not less than 4 mm, not in coils andwithout patterns in relief 7211.14 7211.19 7211.19 00 00 10 --Other, of athickness of 4.75mmor more --Other: 0% kg 673.272 ---Ofathickness of less than 3 mm 0% kg 673.291 370 HS CET DESCRIPTIONOFGOODS 7211.19 90 ---Other -Not furtherworked than cold-rolled (cold-reduced): --Containingbyweightless than 0.25%of carbon: ---Ofathickness of less than 3 mm ---Other --Other: ---Ofathickness of less than 3 mm ---Other -Other: ---Ofathickness of less than 3 mm ---Other Flat-rolledproductsofironornon-alloysteel,ofa width ofless than600mm, clad, platedor coated.
-Plated or coated with tin -Electrolyticallyplated orcoated with zinc: ---Ofathickness of less than 3 mm, corrugated ---Ofathickness of less than 3 mm, other ---Other -Otherwise plated or coatedwith zinc: ---Ofathickness of less than 3 mm, corrugated ---Ofathickness of less than 3 mm, other ---Other -Painted, varnished or coated withplastics: 7212.40 10 ---Ofathickness of less than 3 mm, corrugated 7212.40 7212.40 7212.50 7212.50 7212.50 7212.50 7212.60 7212.60 7212.60 20 90 00 10 20 90 00 10 20 ---Ofathickness of less than 3 mm, other ---Other -Otherwise plated or coated: ---Ofathickness of less than 3 mm, corrugated ---Ofathickness of less than 3 mm, other ---Other -Clad: ---Ofathickness of lessthan 3 mm, corrugated ---Ofathickness of less than 3 mm, other 371 DUTY RATE UNIT FOR DUTY SITC REV4 0% kg 673.299 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg 673.491 673.492 673.493 673.499 673.531 673.539 0% kg 674.22 15% 0% 0% 15% 0% 0% 15% 0% 0% 15% 0% 0% 15% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg 674.121 674.122 674.129 674.141 674.142 674.149 674.321 674.322 674.329 674.511 674.512 674.519 674.521 674.522 HS CET DESCRIPTIONOFGOODS 7212.60 90 ---Other 72.13 7213.10 00 Bars and rods, hot-rolled, in irregularly wound coils, ofiron or non-alloy steel.
-Containingindentations, ribs, grooves or other deformationsproducedduringtherolling process: 7213.10 7213.10 7213.20 10 90 00 ---Ofiron ---Ofnon-alloysteel -Other, offree-cuttingsteel -Other: 7213.91 00 --Ofcircularcross-section measuringless than mmin diameter: ---Ofiron ---Ofnon-alloysteel --Other: ---Ofiron ---Ofnon-alloysteel Other barsandrodsofironor non-alloysteel,not further workedthan hot- or forged,hot-rolled,hot-drawn extruded, but includingthose twistedafter rolling.
- Forged: ---Ofiron ---Ofnon-alloysteel -Containingindentations, ribs, grooves or other deformations produced duringtherolling process or twistedafter rolling: ---Ofiron ---Ofnon-alloysteel -Other, offree-cuttingsteel -Other: --Ofrectangular (other than square) cross-section: ---Ofiron ---Ofnon-alloysteel --Other: ---Ofiron 372 DUTY RATE UNIT FOR DUTY SITC REV4 0% kg 674.529 0% 10% 10% 0% 10% 0% 10% kg kg kg kg kg kg kg 676.111 676.112 676.612 676.191 676.192 676.193 676.194 0% 0% kg kg 676.431 676.432 0% 10% 10% kg kg kg 676.211 676.212 676.22 0% 10% kg kg 676.291 676.292 0% kg 676.293 HS CET DESCRIPTIONOFGOODS 7214.99 90 ---Ofnon-alloysteel 72.15 Otherbars androds ofiron or non-alloy steel.
7215.10 00 -Of free-cuttingsteel, not furtherworked than cold- formed or cold-finished 7215.50 00 -Other, not further worked than cold-formed or cold- 7215.90 7215.90 7215.90 00 10 90 finished -Other: ---Ofiron ---Ofnon-alloysteel 72.16 7216.10 00 Angles,shapesandsectionsofironornon-alloy steel.
-U,Ior Hsections, not furtherworked than hot- rolled, hot-drawn or extruded, ofaheight of less than 80 mm -Lor Tsections, not further worked than hot-rolled, hot-drawn orextruded, ofaheight of less than 80 mm: DUTY RATE UNIT FOR DUTY SITC REV4 10% kg 676.294 0% 0% 0% 0% kg 676.31 kg 676.33 kg kg 676.441 676.449 0% kg 676.811 7216.21 7216.22 00 00 --Lsections --T sections -U,Ior Hsections, not furtherworked than hot- rolled, hot-drawn or extruded of aheight of less than 80 mm or more: 7216.31 7216.32 7216.33 7216.40 00 00 00 00 --U sections --Isections --H sections -LorTsections,notfurther workedthanhot-rolled, 0% 0% 0% 0% 0% 0% kg kg 676.812 676.813 kg kg kg kg 676.821 676.822 676.823 676.824 7216.50 00 7216.50 7216.50 10 90 7216.61 7216.61 7216.61 7216.69 7216.69 00 10 90 00 10 hot-drawn orextruded, ofaheight of 80 mm ormore -Other angles, shapesand sections, not further worked than hot-rolled, hot-drawn or extruded: ---Angles, of non-alloysteel ---Other -Angles, shapesand sections, not furtherworked than cold-formed or cold-finished: --Obtained from flat-rolled products: ---Angles, of non-alloysteel ---Other --Other: 10% 0% kg kg 676.831 676.839 10% 0% kg kg 676.841 676.842 ---Angles, of non-alloysteel 10% kg 676.843 373 HS CET DESCRIPTIONOFGOODS 7216.69 90 ---Other -Other: 7216.91 00 --Cold-formed or cold-finishedfrom flat-rolled 7216.91 10 ---Angles, of non-alloysteel products: 7216.91 7216.99 90 00 ---Other --Other 72.17 Wireofiron or non-alloy steel.
7217.10 7217.10 7217.10 7217.20 7217.30 7217.90 00 10 90 00 00 00 -Not plated or coated, whetheror not polished: ---Ofiron ---Ofnon-alloysteel -Plated or coated with zinc -Plated or coated with other basemetals -Other III-STAINLESS STEEL 72.18 7218.10 00 Stainlesssteeliningotsorotherprimaryforms; semi-finishedproducts ofstainless steel.
-Ingots and otherprimaryforms -Other: 7218.91 7218.99 00 00 72.19 --Ofrectangular (other than square)cross-section --Other Flat-rolledproductsofstainlesssteel,ofawidthof 600 mmormore.
-Not furtherworked than hot-rolled, in coils: 7219.11 7219.12 00 00 --Ofathickness exceeding10 mm --Ofathickness of 4.75mmor morebut not exceeding10 mm 7219.13 00 --Ofathickness of 3 mm or morebut less than 7219.14 00 --Ofathickness of lessthan 3 mm 4.75 mm -Not furtherworked than hot-rolled, not in coils: 7219.21 7219.22 00 00 --Ofathickness exceeding10 mm --Ofathickness of 4.75mmor morebut not exceeding10 mm 7219.23 00 --Ofathickness of 3 mm or morebut less than 4.75 mm 7219.24 00 --Ofathickness of lessthan 3 mm -Notfurther workedthancold-rolled(cold-reduced): DUTY RATE UNIT FOR DUTY SITC REV4 0% kg 676.849 10% 0% 0% 0% 10% 0% 0% 0% kg kg kg kg kg kg kg kg 676.851 676.852 676.859 678.141 678.142 678.151 678.159 678.19 0% kg 672.47 0% 0% kg kg 672.811 672.819 0% 0% 0% 0% 0% 0% 0% 0% kg kg 675.311 675.312 kg 675.32 kg 675.33 kg kg 675.341 675.342 kg 675.35 kg 675.36 7219.31 00 --Ofathickness of 4.75mmor more 0% kg 675.51 374 HS CET DESCRIPTIONOFGOODS 7219.32 00 --Ofathickness of 3 mm or morebut less than mm --Ofathickness exceeding1 mmbut less than 3mm --Ofathickness of 0.5mmor morebut not exceeding1 mm --Ofathickness of lessthan 0.5 mm -Other Flat-rolledproductsofstainlesssteel,ofawidthof less than600 mm.
-Not furtherworked than hot-rolled: --Ofathickness of 4.75mmor more --Ofathickness of lessthan 4.75 mm -Not furtherworked than cold-rolled (cold-reduced) -Other Bars and rods, hot-rolled, in irregularly wound coils, ofstainless steel.

Other bars and rods of stainless steel; angles, shapes andsectionsofstainless steel.
-Bars and rods, not further worked than hot-rolled, hot-drawn orextruded: --Ofcircularcross-section --Other -Barsandrods,notfurtherworkedthancold-formed or cold-finished -Other bars and rods -Angles, shapesand sections: ---Angles ---Shapesand sections 7223.00 00 Wireofstainless steel.

IV -OTHER ALLOY STEEL; HOLLOW DRILL BARSAND RODS, OF ALLOY OR NON- ALLOY STEEL 72.24 7224.10 7224.90 00 00 72.25 Otheralloysteeliningotsorotherprimaryforms; Semi-finishedproducts ofotheralloy steel.
-Ingots and otherprimaryforms -Other Flat-rolledproductsofotheralloysteel,ofawidth of600 mmormore.
-Ofsilicon-electrical steel: DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg 675.52 kg kg kg kg kg kg kg kg kg 675.53 675.54 675.55 675.71 675.37 675.38 675.56 675.72 676.15 kg kg kg 676.251 676.259 676.34 kg 676.45 kg kg kg 676.871 676.872 678.21 0% 0% kg kg 672.49 672.82 7225.11 7225.19 7225.30 7225.40 00 00 00 00 --Grain-oriented --Other -Other, not further worked than hot-rolled, in coils -Other, not further worked than hot-rolled, not in 0% 0% 0% 0% kg kg kg kg 675.111 675.119 675.41 675.42 coils 375 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 7225.50 00 -Other, not further worked than cold-rolled(cold- 0% kg 675.61 reduced) -Other: 7225.91 7225.92 7225.99 00 00 00 72.26 --Electrolyticallyplatedor coated with zinc --Otherwiseplated or coated with zinc --Other Flat-rolledproductsofotheralloysteel,ofawidth ofless than600 mm.
-Ofsilicon-electrical steel: --Grain-oriented --Other -Ofhigh speed steel -Other: --Not further worked than hot-rolled --Notfurtherworkedthancold-rolled(cold-reduced) --Other Bars and rods, hot-rolled, in irregularly wound coils, ofotheralloy steel.
-Ofhigh speed steel -Ofsilico-manganesesteel -Other Other barsandrodsofother alloysteel;angles, shapes and sections, of other alloy steel; hollow drill bars androds, ofalloy ornon-alloy steel.
-Bars and rods, of high speed steel -Bars and rods, of silico-managanesesteel -Other bars and rods, notfurtherworked than hot- rolled, hot-drawn or extruded -Otherbarsandrods,notfurther workedthanforged -Other bars and rods, notfurtherworked thancold- formed or cold-finished -Other bars and rods -Angles, shapesand sections: ---Angles ---Shapesand sections -Hollow drill bars and rods 72.29 Wireofotheralloy steel.
7229.20 7229.90 00 00 -Ofsilico-managanesesteel -Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 675.731 675.732 675.733 675.121 675.129 675.2 675.43 675.62 675.74 676.17 676.195 676.199 676.41 676.42 676.299 676.46 676.39 kg 676.47 kg kg kg kg kg 676.881 676.882 676.48 678.292 678.299 376 CHAPTER 73 ARTICLESOFIRON OR STEEL Notes.

1.

2.
1.

2.

InthisChaptertheexpression"castiron"appliestoproductsobtainedbycasting inwhichironpredominates byweightover eachofthe otherelementsand which donotcomplywith the chemicalcompositionofsteelasdefined inNote 1(d) to Chapter72.

In this Chapter the word "wire" means hot or cold-formed products of any cross- sectionalshape,ofwhichno cross-sectionaldimension exceeds16mm.

Additional CARICOMGuideline 1.


Subheading7319.40.90covers,interalia,dressmakers'pins,pushpins,hatpins (otherthanthoseforpersonaladornment),pointedshanksfor broochesand badges (whether or not with swivel joins or connections), pins and pointed shanksforfixinglabelsandpinsformounting insects,Itdoesnotcoverhair-pins and curling pins (heading 96.15) and tie-pins and hat-pins for personal adornment (heading 71.17).
377 HS CET DESCRIPTIONOFGOODS 73.01 7301.10 7301.20 00 00 73.02 pilingofiron orsteel,whether ornot Sheet drilled,punchedor assembled elements;weldedangles,shapesandsections, of iron or steel.
-Sheet piling madefrom -Angles, shapesand sections Railway or tramway trackconstructionmaterial ofiron orsteel,the following:rails,check-rails and rack rails, switch blades, crossing frogs, point rods and othercrossing pieces, sleepers (cross-ties), fish-plates, chairs, wedges, sole plates(base plates), railclips,bedplates,ties andothermaterialspecializedfor jointingor fixing rails.
chair 7302.10 7302.30 7302.40 7302.90 7303.00 73.04 00 00 00 00 00 -Rails -Switch blades, crossing frogs, point rods and other crossingpieces - Fish-platesand soleplates -Other Tubes, pipes andhollowprofiles, ofcast iron.

7304.11 7304.19 00 00 7304.22 7304.23 7304.24 7304.29 7304.31 7304.39 7304.41 7304.49 7304.51 7304.59 7304.90 00 00 00 00 00 00 00 00 00 00 00 Tubes, pipes andhollow profiles, seamless, of iron (other thancast iron) orsteel.
-Linepipe ofakind used for oilorgas pipelines: --Ofstainless steel --Other -Casing, tubingand drill pipe, of akind used in drillingforoilorgas: --Drill pipeof stainlesssteel --Other drill pipe --Other, of stainless steel --Other -Other, ofcircular cross-section, ofiron ornon- alloysteel: --Cold-drawn or cold-rolled (cold-reduced) --Other -Other, ofcircular cross-section, ofstainless steel: --Cold-drawn or cold-rolled (cold-reduced) --Other -Other, ofcircular cross-section, ofother alloy steel: --Cold-drawn or cold-rolled (cold-reduced) --Other -Other 378 DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% kg kg 676.861 676.862 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 677.01 677.092 677.093 677.099 679.11 679.12 679.12 679.131 679.139 679.133 679.139 679.141 679.149 679.151 679.159 679.161 679.169 679.17 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 73.05 7305.11 7305.12 7305.19 7305.20 7305.31 7305.39 7305.90 00 00 00 00 00 00 00 73.06 Other tubesandpipes(forexample,welded, riveted or similarly closed), having circular cross-sections,the external diameter of which exceeds 406.4 mm, ofiron or steel.
-Linepipe ofakind used foroilorgas pipelines: --Longitudinallysubmerged arcwelded --Other, longitudinallywelded --Other -Casingofakind used in drillingforoilorgas -Other, welded: --Longitudinallywelded --Other -Other Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), ofironorsteel.
-Linepipe ofakind used foroilorgas pipelines: 7306.11 7306.19 00 00 --Welded, ofstainless steel --Other -Casing and tubingofakind used in drillingforoil or gas: 7306.21 7306.29 7306.30 00 00 00 --Welded, ofstainless steel --Other -Other, welded, ofcircular cross-section, ofiron or non-alloysteel 7306.40 00 -Other, welded, ofcircular cross-section, of stainless steel 7306.50 00 -Other, welded, ofcircular cross-section, ofother 7306.61 7306.69 7306.90 00 00 00 73.07 alloysteel -Other, welded, ofnon-circularcross-section: --Ofsquareorrectangular cross-section --Ofother non-circularcross-section -Other Tubeorpipefittings (forexample, couplings, elbows, sleeves), ofironorsteel.
-Cast fittings: 7307.11 7307.19 7307.21 7307.22 7307.23 00 00 00 00 00 --Ofnon-malleablecastiron --Other -Other, ofstainless steel: -- Flanges --Threadedelbows, bends and sleeves --Buttweldingfittings 379 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 679.311 679.312 679.319 679.32 679.331 679.339 679.39 679.411 679.419 679.421 679.429 679.431 679.432 679.433 679.411 679.449 679.49 679.51 679.52 679.53 679.54 679.55 DUTY RATE 0% 0% 0% 0% 0% UNIT FOR DUTY kg kg kg kg kg SITC REV4 679.56 679.591 679.592 679.593 679.599 HS CET DESCRIPTIONOFGOODS 7307.29 00 --Other -Other: -- Flanges --Threadedelbows, bends and sleeves --Buttweldingfittings --Other Structures(excludingprefabricatedbuildingsof heading 94.06) andpartsofstructures(for example, lock- gates, bridge-sections, bridges frame- roofs, towers,latticemasts, works,doorsand framesand thresholds for doors,shutters, balustrades, pillars and plates, columns), steel; or iron like, rods,angles,shapes,sections,tubesandthe prepared foruseinstructures, ofiron or steel.
windowsandtheir roofing and of -Bridgesand bridge-sections -Towersand latticemasts -Doors, windows and theirframes andthresholds fordoors -Equipment forscaffolding, shuttering, propping orpit-propping -Other Reservoirs, tanks, vats and similar containers thancompressedor for liquefiedgas),ofiron orsteel,ofacapacity exceeding 300 litres, whether or not lined or heat-insulated,but not fittedwithmechanicalor thermal equipment.
anymaterial(other ---Petrol, oil andgas tanks ---Watertanks ---Other 0% 0% 5% 0% 5% 0% 0% 0% kg kg kg kg kg kg kg kg 691.11 691.12 691.13 691.14 691.19 692.111 692.112 692.119 Tanks, casks, drums, cans, boxes and similar containers,foranymaterial(other compressedorliquefiedgas),ofironorsteel,of acapacitynotexceeding300litres, notlinedor mechanical or thermal equipment.
-Ofacapacityof 50 litres or more heat-insulated,butnot than whether or fittedwith 0% kg -Ofacapacityof less than 50 litres: 7310.21 00 7310.29 00 --Cans which areto beclosed bysolderingor crimping --Other 15% 0% kg kg HS CET DESCRIPTIONOFGOODS Containersforcompressedorliquefiedgas,of iron or steel.
Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated.

-Stranded wire, ropesand cables: ---Strandedwire ---Cables ---Ropes -Other DUTY RATE 0% UNIT FOR DUTY kg SITC REV4 692.43 15% 15% 5% 5% kg kg kg kg 693.111 693.112 693.113 693.119 Barbed wireof ironorsteel; twisted hooporsingle flat twisted not, and wire, barbed or doublewire,ofakindusedforfencing,ofiron or steel.
loosely ---Barbed wire, of ironorsteel ---Other 15% 15% kg kg 693.21 693.29 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal ofiron or steel.
-Woven cloth: --Endless bands for machinery, of stainlesssteel --Otherwoven cloth, ofstainless steel --Other: ---Gauze ---Other -Grill,nettingandfencing,weldedattheintersection,of wirewithamaximumcross-sectionaldimensionof3mm 2 ormoreandhavingameshsizeof100cm ---Grill ormore: ---Other -Othergrill, netting andfencing, welded at the intersection: --Plated or coated withzinc: 7314.31 7314.31 7314.39 10 90 00 ---Grill ---Other --Other -Other cloth,grill, nettingandfencing: 381 15% 15% 15% 15% kg kg kg kg 693.511 693.513 693.514 693.515 15% 15% kg kg 693.521 693.529 15% 15% 15% kg kg kg 693.531 693.532 693.539 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 --Plated or coated withzinc: ---Grill ---Other --Coated with plastics: ---Grill ---Other --Other -Expandedmetal Chainand parts thereof, ofiron or steel.
-Articulated link chain and parts thereof: --Roller chain --Otherchain --Parts -Skid chain -Other chain: --Stud-link --Other,welded link --Other -Other parts Anchors,grapnelsandpartsthereof,ofironor steel.

Nails, tacks, drawing pins, corrugated nails, staples(other and thanthose similararticles,ofiron orsteel,whether or not with headsofothermaterial,butexcludingsuch articles with heads ofcopper.
---Masonryand roofing nails ofheading83.05) ---Other nails ---Tacks ---Staples ---Other 15% 15% 15% 15% 15% 5% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 15% 0% 15% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 693.541 693.542 693.543 693.544 693.549 693.55 748.31 748.32 748.39 699.21 699.221 699.222 699.223 699.229 699.61 694.11 694.12 694.13 694.14 694.19 Screws,bolts, nuts,coachscrews,screwhooks, cotters, springwashers)andsimilararticles,ofiron or steel.
cotter-pins, washers rivets, (including -Threaded articles: 7318.11 7318.12 7318.13 00 00 00 --Coach screws --Otherwood screws --Screw hooks and screw rings 382 0% 0% 0% kg kg kg 694.211 694.212 694.213 HS CET DESCRIPTIONOFGOODS --Self-tappingscrews --Other screws and bolts, whetheror not with their nuts or washers --Nuts --Other -Non-threaded articles: --Spring washers and other lock washers --Otherwashers --Rivets --Cotters and cotter-pins --Other Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, foruseinthehand,ofironorsteel;safetypins andotherpinsofiron specifiedorincluded.
-Safetypins and otherpins: orsteel,notelsewhere ---Safetypins ---Ordinarypins ---Other, as described in Additional CARICOM Guideline1 -Other: ---Sewing, darningor embroideryneedles ---Other Springs andleaves forsprings, ofiron or steel.
-Leaf-springs andleavestherefor: ---For road motorvehicles ---Other -Helical springs: ---For road motorvehicles ---Other -Other: ---For road motorvehicles ---Other 383 DUTY RATE 0% 0% 0% 0% 0% 0% 0% 0% 0% 5% 15% 5% 5% 5% 20% 0% 20 % 0% 20 % 0% UNIT FOR DUTY kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg SITC REV4 694.214 694.215 694.216 694.219 694.221 694.222 694.223 694.224 694.229 699.321 699.322 699.329 699.311 699.319 699.411 699.412 699.413 699.414 699.415 699.419 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV Stoves,ranges, grates, cookers(includingthose with subsidiaryboilers forcentralheating), barbecues,braziers,gas-rings,plate warmersand similar non-electric domestic appliances, and partsthereof, ofironorsteel.
-Cookingappliances andplatewarmers: -- Forgas fuel or forboth gasand otherfuels: ---Stoves and ranges 20% kg&u 697.311 ---Cookers ---Barbecues ---Other -- For liquid fuel: ---Stoves and ranges ---Cookers ---Barbecues ---Other 20% 20% 20% kg&u 697.312 kg&u 697.313 kg&u 697.314 20% kg&u 697.315 20% 20% 20% kg&u 697.316 kg&u 697.317 kg&u 697.318 --Other, includingappliances for solid fuel: ---Stoves and ranges 20% kg&u 697.3191 20% 20% 20% 20% 20% 20% 0% kg&u 697.3192 kg&u 697.3193 kg&u 697.3199 kg&u kg&u kg&u kg 697.321 697.322 697.323 697.33 ---Cookers ---Barbecues ---Other -Other appliances: -- Forgas fuel or forboth gasand otherfuels -- For liquid fuel --Other, includingappliances for solid fuel -Parts Radiators for central heating, not electrically heated,andpartsthereof,ofironor steel;air heatersand hot distributorswhichcan alsodistribute fresh or conditionedair),not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, ofironorsteel.
airdistributors(including -Radiators andparts thereof: 7322.11 7322.19 7322.90 00 00 00 --Ofcast iron --Other -Other 5% 5% 5% kg kg kg 812.111 812.119 812.15 384 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 73.23 7323.10 00 7323.10 7323.10 7323.10 10 20 90 other kitchenor Table, partsthereof,ofironor scourersandscouringor andthelike, ofiron or steel.
-Iron or steel wool;pot scourersand scouringor steel;ironorsteelwool; polishing householdarticlesand pot gloves pads, polishingpads,gloves and the like: ---Iron orsteel wool ---Pot scourers and scouringor polishingpads ---Other -Other: 7323.91 7323.92 7323.93 00 00 00 --Ofcast iron, not enamelled --Ofcast iron, enamelled --Ofstainless steel: 7323.93 10 ---Bakingpans 7323.93 20 ---Buckets 7323.93 30 ---Dust bins 7323.93 40 ---Funnels 7323.93 50 ---Watering-cans 7323.93 60 ---Clothes hangers 7323.93 70 ---Letter boxes 7323.93 80 ---Other 7323.93 90 ---Parts 7323.94 00 --Ofiron(other thancast iron)or steel, enamelled: 7323.94 10 ---Bakingpans 7323.94 20 ---Buckets 7323.94 30 ---Dust bins 7323.94 40 ---Funnels 7323.94 7323.94 7323.94 7323.94 7323.94 7323.99 50 60 70 80 90 00 ---Watering-cans ---Clothes hangers ---Letter boxes ---Other -Parts -Other 385 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 5% 20% 20% 20% 20% 20% 20% 20% 20% 5% 20% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 697.441 697.442 697.449 697.411 697.412 697.4131 697.4132 697.4133 697.4134 697.4135 697.4136 697.4137 697.4139 697.4138 697.4141 697.4142 697.4143 697.4144 697.4145 697.4146 697.4147 697.4149 697.4148 697.419 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 73.24 Sanitarywareandpartsthereof,ofironorsteel.
7324.10 00 -Sinks and wash basins,ofstainless steel 5% kg 697.511 7324.21 7324.29 7324.90 7324.90 7324.90 7324.90 00 00 00 20 70 80 -Baths: --Ofcast iron, whetherornot enamelled --Other -Other, includingparts: ---Other sanitaryware ---Parts ofsinksand wash basins ---Parts ofother sanitaryware 73.25 Other cast articles ofironorsteel.
5% 5% 5% 5% 5% kg kg kg kg kg 697.512 697.513 697.519 697.517 697.518 7325.10 00 -Ofnon-malleable cast iron 20% kg 699.62 -Other: 7325.91 7325.99 00 00 73.26 --Grindingballs andsimilar articles formills --Other Otherarticles ofiron or steel.
0% 20% kg kg 699.631 699.639 7326.11 7326.19 7326.20 7326.90 7326.90 7326.90 00 00 00 00 10 90 - Forged or stamped, butnot furtherworked: --Grindingballs andsimilar articles formills --Other -Articles ofiron or steelwire -Other: ---Handcuffs ---Other 0% 20% 20% 20% 20% kg kg kg kg kg 699.651 699.659 699.67 699.691 699.699 386 CHAPTER 74 COPPERANDARTICLES THEREOF ChapterNote.

1.
InthisChapterthefollowingexpressionshavethemeaningsherebyassignedto them: (a) Refined copper Metal containing atleast 99.85%byweightofcopper;or thatthe Metalcontainingatleast97.5%byweightofcopper,provided contentbyweightofanyotherelementdoesnotexceed the limitspecified in thefollowing table: TABLE–Otherelements Element Limitingcontent%byweight Ag As Cd Cr Mg Pb S Sn Te Zn Zr Silver Arsenic Cadmium Chromium Magnesium Lead Sulphur Tin Tellurium Zinc Zirconium Otherelements*,each 0.25 0.5 1.3 1.4 0.8 1.5 0.7 0.8 0.8 1 0.3 0.3 * Other elements are, for example,Al, Be, Co,Fe,Mn, Ni,Si.
(b) Copperalloys Metallic substancesother than unrefined copperinwhichcopper predominatesbyweight overeachof theotherelements,providedthat: (i) thecontentbyweightofatleastoneoftheotherelementsisgreater than thelimitspecified in theforegoing table; or (ii) thetotalcontentbyweightofsuchother elementsexceeds2.5%.
(c) Master alloys otherelementsmorethan10%byweightofcopper, Alloyscontainingwith asanadditiveinthe notusefullymalleableandcommonlyused forsimilarusesinthe manufactureofotheralloysorasde-oxidants,de-sulphurisingagentsor metallurgyofnon-ferrousmetals.

phosphide (phosphorcopper)containingmore than15%by weightof phosphorusfalls in heading28.53.
However,copper (d) Barsandrods Rolled,extruded,drawnorforged uniformsolidcross- sectionalongtheirwholelengthin theshapeofcircles, ovals, rectangles (including squares), equilateral triangles or regular convexpolygons(including“flattenedcircles” products,notincoils,whichhavea 387 ofwhich twooppositesidesareconvexarcs, straight,ofequallengthandparallel).
the and“modifiedrectangles”, othertwosidesbeing Productswitharectangular (including square), triangular orpolygonalcross-section may havecorners rounded rectangular a alongtheirwholelength.The thicknessofsuchproductswhich have (including cross-section exceedsone-tenthofthe width.Theexpressionalsocoverscastor sintered products, of the same forms and dimensions, which have been subsequentlyworked afterproduction (otherwise thanbysimpletrimming orde-scaling),provided therebyassumed thecharacter ofarticlesor productsofother headings.
thatthey havenot rectangular”) “modified Wire-barsandbilletswiththeirendstaperedorotherwiseworkedsimply to facilitate their entry into machines for converting them into, for example,drawing stock (wire- rod)ortubes, are however tobe taken tobe unwroughtcopper ofheading 74.03.
(e) Profiles formedproducts,coiledornot,ofa uniformcross- Rolled,extruded,drawn,forgedor ofthe any sectionalong length,which theirwhole pipes.Theexpressionalso definitionsofbars,rods,wire,plates,sheets,strip, forms,whichhavebeensubsequentlyworked coverscastorsintered products,ofthesame afterproduction(otherwise thatthey trimmingorde-scaling),provided thanbysimple havenot thereby assumedthe characterofarticlesorproductsofother headings.
donotconform foil,tubesor to (f) Wire uniformsolid ordrawnproducts,incoils,whichhavea cross- Rolled,extruded rectangles sectionalongtheirwholelengthinthe polygons (includingsquares),equilateraltriangles twoopposite “modifiedrectangles”,ofwhich (including“flattenedcircles”and sidesareconvexarcs, equallengthand beingstraight,of twosides parallel).Productswitha rectangular (includingsquare), triangular or polygonal cross- section may have corners rounded along their whole length.
The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenthof thewidth.
shapeofcircles,ovals, orregularconvex theother (g) Plates, sheets,stripand foil Flat-surfacedproducts (other ofheading74.03),coiledornot,ofsolidrectangular(otherthansquare)cross- sectionwithorwithoutrounded “modifiedrectangles”ofwhichtwoopposite beingstraight,of equallength andparallel)ofauniform thickness,which are: corners sidesareconvexarcs, than theunwrought theother products (including twosides - of rectangular (including square)shapewith a thicknessnotexceeding one- tenthof thewidth, - ofashapeotherthanrectangularorsquare,ofanysize,providedthattheydonotass umethecharacterofarticlesorproductsof other headings.
Headings74.09and 74.10apply,interalia,toplates,sheets,stripand foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges)and tosuchproducts which havebeen perforated,corrugated, polished or theydo coated,provided nottherebyassumethe character ofarticlesor productsofother headings.
that 388 (h) Tubesandpipes Hollowproducts, coiled ornot,which havea uniformcross-sectionwith onlyoneenclosed void alongtheirwhole lengthin the shapeofcircles, ovals, rectangles (including squares), equilateral triangles or regular convexpolygons,andwhichhaveauniformwallthickness.Productswith arectangular(includingsquare),equilateral triangularorregular convex polygonal cross- section, which may have corners rounded along their whole length,arealsotobe taken tobetubesandpipes providedtheinner and outer cross-sectionsare concentric and have foregoingcross-sectionsmaybe the same polished, cone-shaped or fittedwithflanges, collarsor rings.
coated, bent,threaded,drilled, waisted, expanded, formand orientation.Tubesandpipesofthe Subheading Note.

1.

InthisChapterthefollowingexpressionshavethemeaningsherebyassignedto them: (a) Copper-zincbasealloys(brasses) Alloys ofcopperandzinc,withorwithoutotherelements.
Whenother elements arepresent: - zincpredominatesbyweightovereachofsuchother elements; - anynickelcontentbyweightislessthan5%(seecopper-nickel-zinc alloys( nickel silvers)); and - anytincontentbyweightislessthan3% (seecopper-tinalloys (bronzes)).

(b) Copper-tin basealloys(bronzes) Alloysof copperand tin,withorwithoutotherelements.When other elementsarepresent,tinpredominates elements,exceptthatwhenthetincontentis3%ormore byweightmayexceedthatof tin butmustbelessthan 10%.
byweightovereachofsuchother thezinccontent (c) Copper-nickel-zincbasealloys(nickelsilvers) Alloysofcopper,nickelandzinc,withorwithoutotherelements.The contentis5%ormorebyweight (seecopper-zincalloys(brasses)).

(d) Copper-nickelbasealloys Alloysofcopperandnickel,withorwithoutotherelementsbutinany casecontainingbyweightnotmore present,nickelpredominates byweightover eachofsuchother elements.
ofzinc.Whenotherelements than1% nickel are 389 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 7401.00 00 Copper mattes; cement copper (precipitated copper).

7402.00 00 Unrefinedcopper;copperanodesforelectrolytic 74.03 refining.

Refinedcopperandcopperalloys, unwrought.


7403.11 7403.12 7403.13 7403.19 7403.21 7403.22 7403.29 00 00 00 00 00 00 00 -Refined copper: --Cathodes and sections of cathodes --Wire-bars --Billets --Other -Copper alloys: --Copper-zinc base alloys(brass) --Copper-tin base alloys(bronze) --Othercopperalloys(otherthan masteralloys of 7404.00 7405.00 74.06 headingNo.

74.05) 00 Copperwasteandscrap.

00 Masteralloys ofcopper.

Copperpowders andflakes.


7406.10 7406.20 00 00 74.07 -Powders ofnon-lamellar structure -Powders oflamellar structure; flakes Copperbars, rods andprofiles.

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg 283.2 kg 682.11 kg kg kg kg kg kg kg kg kg kg kg 682.121 682.122 682.123 682.129 682.141 682.142 682.149 288.21 682.13 682.621 682.622 7407.10 00 -Ofrefined copper 0% kg 682.31 -Of copper alloys: 7407.21 7407.29 00 00 74.08 --Ofcopper-zinc base alloys (brass) --Other Copperwire.
-Ofrefined copper: 7408.11 00 --Ofwhich the maximum cross-sectional dimension exceeds 6 mm 7408.19 00 --Other -Of copper alloys: 7408.21 7408.22 00 00 --Ofcopper-zinc base alloys (brass) --Ofcopper-nickel basealloys (cupro-nickel) or 7408.29 00 74.09 copper-nickel-zinc base alloys(nickel silver) --Other Copper plates, sheets and strip, of a thickness exceeding 0.15 mm.
-Ofrefined copper: 0% 0% 0% 0% 0% 0% 0% kg kg 682.321 682.329 kg 682.411 kg 682.419 kg kg 682.421 682.422 kg 682.429 7409.11 00 --In coils 0% kg 682.511 390 HS CET DESCRIPTIONOFGOODS 7409.19 00 --Other -Of copper-zinc basealloys (brass): 7409.21 7409.29 7409.31 7409.39 7409.40 00 00 00 00 00 7409.90 00 74.10 --In coils --Other -Of copper-tin base alloys(bronze): --In coils --Other -Of copper-nickel base alloys(cupro-nickel) or copper-nickel-zinc base alloys(nickel silver) -Ofothercopperalloys Copperfoil(whetheror notprintedorbackedwith paper, paperboard, plasticsor similar backing materials) exceeding ofathickness(excludingany 0.15mm.
-Not backed: backing) not 7410.11 7410.12 7410.21 7410.22 00 00 00 00 74.11 --Ofrefinedcopper --Ofcopperalloys -Backed: --Ofrefinedcopper --Ofcopperalloys Copper tubes and pipes.
7411.10 00 -Ofrefined copper -Of copper alloys: 7411.21 7411.22 00 00 --Ofcopper-zinc base alloys (brass) --Ofcopper-nickel basealloys (cupro-nickel) or copper-nickel-zinc base alloys(nickel silver) 7411.29 00 --Other 74.12 7412.10 7412.20 7413.00 [74.14] 74.15 00 00 00 Copper tube or pipe fittings (for example, couplings, elbows, sleeves).

-Ofrefined copper -Of copper alloys Strandedwire,cables,plaitedbandsandthelike, ofcopper, not electrically insulated.
Deleted Nails, tacks, drawing pins, staples (other than those ofheading83.05) andsimilararticles,of copper or ofironor steelwith headsofcopper; screws, bolts, nuts, washers screwhooks,rivets,cotters, (including spring washers) andsimilararticles, ofcopper.
cotter-pins, DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg 682.519 kg kg kg kg kg 682.521 682.522 682.523 682.524 682.525 kg 682.529 kg kg kg kg 682.611 682.612 682.613 682.614 kg 682.711 kg kg 682.712 682.713 kg 682.714 kg kg kg 682.725 682.726 693.12 7415.10 00 -Nails andtacks, drawingpins, staples and similar 0% kg 694.31 articles 391 HS CET DESCRIPTIONOFGOODS 7415.21 7415.29 7415.33 7415.39 00 00 00 00 [74.16] [74.17] 74.18 7418.10 00 -Other articles,not threaded: --Washers (includingspringwashers) --Other -Other threadedarticles: --Screws; bolts and nuts --Other Deleted Deleted Table, kitchen or other household articles and parts thereof,ofcopper; pot scourersandscouring or polishing pads,glovesandthe like,ofcopper; sanitary wareand parts thereof, ofcopper.
-Table, kitchen or otherhousehold articles and parts thereof; potscourers andscouringor polishing pads, gloves andthe like: 7418.20 00 74.19 -Sanitaryware and partsthereof Otherarticles ofcopper.
DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% 0% 0% kg kg kg kg 694.321 694.329 694.333 694.339 20% kg 697.429 20% kg 697.52 7419.10 00 -Chain and parts thereof 0% kg 699.71 -Other: 7419.91 00 --Cast, moulded, stamped or forged, but notfurther 0% kg 699.731 worked 7419.99 --Other: 7419.99 7419.99 10 90 ---Copper springs ---Other 0% 5% kg kg 699.732 699.739 392 CHAPTER 75 NICKEL ANDARTICLES THEREOF Note.

1.
1.

InthisChapterthefollowingexpressionshavethemeaningsherebyassignedto them: (a) Barsandrods or triangles forgedproducts,notincoils,whichhavea uniformsolidcross- Rolled,extruded,drawnor sectionalongtheirwholelengthin theshapeofcircles, ovals, rectangles (including squares), regular equilateral convexpolygons(including"flattenedcircles"and"modifiedrectangles", ofwhich othertwosidesbeing twooppositesidesareconvexarcs,the square), straight,ofequallengthandparallel).
triangular rounded rectangular alongtheirwholelength.The thicknessofsuchproductswhich have a (including cross-section exceedsone-tenthofthe width.Theexpressionalsocoverscastor sintered products, of the same forms and dimensions, which have been subsequentlyworked afterproduction (otherwise therebyassumed thanbysimpletrimming orde-scaling),provided thecharacter ofarticlesor productsofother headings.
Productswitharectangular may orpolygonalcross-section thatthey havenot rectangular") havecorners "modified (including (b) Profiles formedproducts,coiledornot,ofa Rolled,extruded,drawn,forgedor uniformcross- sectionalong length,which theirwhole ofthe any definitionsofbars,rods,wire,plates,sheets,strip, pipes.Theexpressionalso forms,whichhavebeensubsequentlyworked coverscastorsintered products,ofthesame thatthey trimmingorde-scaling),provided thanbysimple afterproduction(otherwise havenot thereby assumedthe characterofarticlesorproductsofother headings.
donotconform foil,tubesor to (c) Wire shapeofcircles,ovals, Rolled,extrudedordrawnproducts,incoils,whichhaveauniformsolid cross-sectionalongtheirwholelengthinthe rectangles (includingsquares),equilateraltriangles orregularconvex polygons (including"flattened circles"and"modifiedrectangles", ofwhich twoopposite sidesareconvexarcs, theother twosides rectangular (includingsquare), triangular or polygonal cross-section may have corners rounded along their whole length.
The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenthof thewidth.
parallel).Productswitha beingstraight,of equallengthand (d) Plates, sheets,stripand foil 393 rectangular ornot,ofsolid Flat-surfacedproducts (other than theunwrought products ofheading 75.02),coiled thansquare)cross-section withorwithoutrounded corners (including"modifiedrectangles" ofwhich twoopposite equallength twosides sidesareconvexarcs, andparallel)ofauniform thickness,which are: - of rectangular (including square) shape with a thickness not exceeding one- tenthof thewidth, beingstraight,of theother (other - ofashapeotherthanrectangularorsquare,ofanysize,provided thattheydonotassumethecharacterofarticlesorproductsof other headings.
Heading75.06applies, patterns(forexample,grooves,ribs,chequers,tears,buttons,lozenges) tosuchproductswhichhavebeenperforated,corrugated,polished thatthey donottherebyassume the character ofarticles or productsofother headings.
interalia,toplates,sheets,stripandfoilwith and coated,provided or (e) Tubesandpipes squares), equilateral Hollowproducts,coiledornot,whichhaveauniformcross-sectionwith onlyoneenclosed void alongtheirwhole lengthin the shapeofcircles, ovals, rectangles regular (including convexpolygons,andwhichhaveauniformwallthickness.Productswith rectangular (includingsquare),equilateraltriangular,orregularconvex polygonal cross-section, which may have corners rounded along their wholelength,arealso tobeconsideredas tubesand innerand outer cross-sectionsareconcentricandhavethe same pipesprovided formand orientation.Tubesandpipesofthe foregoingcross-sectionsmaybe polished, coated, bent,threaded,drilled, waisted, expanded, cone-shaped or fittedwithflanges, collarsor rings.
triangles or a the Subheading Notes.

1.
InthisChapterthefollowingexpressionshavethemeaningsherebyassignedto them: (a) Nickel, not alloyed Metalcontainingbyweightatleast99%ofnickelpluscobalt,provided that: (i) the cobaltcontentbyweightdoesnotexceed1.5%, and (ii) thecontentbyweightofanyotherelementdoesnotexceedthe limitspecifiedinthefollowing table: TABLE- Otherelements Element Fe Iron O Oxygen Limiting content % by weight 0.5 0.4 394 Otherelements, each 0.3 (b) Nickel alloys Metallicsubstancesinwhichnickelpredominatesbyweightovereachof theother elementsprovidedthat: (i) the contentbyweightofcobaltexceeds1.5%, (ii) thecontentbyweightofatleastoneoftheotherelementsisgreater than thelimitspecified in theforegoing table,or (iii) the totalcontentbyweightofelementsotherthannickelpluscobalt exceeds1%.
2.

Notwithstanding the provisions of Chapter Note 1(c), for the purposes of subheading7508.10the term"wire"appliesonlytoproducts, coils,ofanycross- sectionalshape,ofwhichnocross-sectionaldimensionexceeds 6mm.

whetherornotin 395 HS CET DESCRIPTIONOFGOODS 75.01 7501.10 7501.20 00 00 Nickel mattes, nickel oxide sinters and other intermediateproducts of nickel metallurgy.

-Nickel mattes -Nickel oxide sinters and otherintermediateproducts ofnickel metallurgy 75.02 Unwrought nickel.
7502.10 7502.20 00 00 -Nickel, notalloyed -Nickel alloys 00 Nickel wasteandscrap.

00 Nickel powders andflakes.

Nickel bars, rods, profilesandwire.

 -Bars, rods and profiles: --Ofnickel, notalloyed --Ofnickel alloys -Wire: --Ofnickel, notalloyed --Ofnickel alloys Nickel plates, sheets, stripandfoil.
-Ofnickel, notalloyed -Ofnickelalloys Nickeltubes,pipesandtubeorpipefittings(for example, couplings, elbows,sleeves).

-Tubes andpipes: --Ofnickel, notalloyed --Ofnickel alloys -Tubeor pipefittings Otherarticles ofnickel.
DUTY RATE UNIT SITC REV4 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 284.21 284.22 683.11 683.12 288.22 683.23 683.211 683.212 683.213 683.214 683.241 683.242 683.221 683.222 683.223 -Cloth, grill and netting,ofnickel wire 0% kg 699.751 -Other: ---Electro-platinganodes, of nickel, wrought or 0% kg 699.752 unwrought, includingthoseproduced by electrolysis 7508.90 90 ---Other 0% kg 699.759 396 CHAPTER 76 ALUMINIUMAND ARTICLES THEREOF ChapterNote.

1.
1.

InthisChapterthefollowingexpressionshavethemeaningsherebyassignedto them: (a) Barsandrods or triangles forgedproducts,notincoils,whichhavea uniformsolidcross- Rolled,extruded,drawnor sectionalongtheirwholelengthin theshapeofcircles, ovals, rectangles (including squares), regular equilateral convexpolygons(including"flattenedcircles"and"modifiedrectangles", ofwhich othertwosidesbeing twooppositesidesareconvexarcs,the square), straight,ofequallengthandparallel).
triangular rounded rectangular alongtheirwholelength.The thicknessofsuchproductswhich have a (including cross-section exceedsone-tenthofthe width.Theexpressionalsocoverscastor sintered products, of the same forms and dimensions, which have been subsequentlyworked afterproduction (otherwise therebyassumed thanbysimpletrimming orde-scaling),provided thecharacter ofarticlesor productsofother headings.
Productswitharectangular may orpolygonalcross-section thatthey havenot rectangular") havecorners "modified (including (b) Profiles formedproducts,coiledornot,ofa Rolled,extruded,drawn,forgedor uniformcross- sectionalong length,which theirwhole ofthe any definitionsofbars,rods,wire,plates,sheets,strip, pipes.Theexpressionalso forms,whichhavebeensubsequentlyworked coverscastorsintered products,ofthesame thatthey trimmingorde-scaling),provided thanbysimple afterproduction(otherwise havenot thereby assumedthe characterofarticlesorproductsofother headings.
donotconform foil,tubesor to (c) Wire shapeofcircles,ovals, Rolled,extrudedordrawnproducts,incoils,whichhaveauniformsolid cross-sectionalongtheirwholelengthinthe rectangles (includingsquares),equilateraltriangles orregularconvex polygons (including"flattened circles"and"modifiedrectangles", ofwhich twoopposite sidesareconvexarcs, theother twosides rectangular (includingsquare), triangular orpolygonalcross-section mayhave corners rounded alongtheir whole length.
The t h i c k n e s s of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenthof thewidth.
parallel).Productswitha beingstraight,of equallengthand (d) Plates, sheets,stripand foil 397 ornot, Flat-surfacedproducts (other than theunwrought products ofheading 76.01),coiled ofsolidrectangular(otherthansquare)cross-section withorwithoutrounded corners (including"modifiedrectangles" ofwhich twoopposite equallength twosides sidesareconvexarcs, andparallel)ofauniform thickness,which are: - of rectangular (including square) shape with a thickness not exceeding one- tenthof thewidth, beingstraight,of theother - ofashapeotherthanrectangularorsquare,ofanysize,provided thattheydonotassumethecharacterofarticlesorproductsof other headings.
Headings76.06and76.07apply,interalia, toplates,sheets,stripand foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges)and tosuchproducts which havebeen perforated,corrugated, polished or theydo coated,provided nottherebyassumethe character ofarticlesor productsofother headings.
that (e) Tubesandpipes squares), equilateral Hollowproducts,coiledornot,whichhaveauniformcross-sectionwith onlyoneenclosed void alongtheirwhole lengthin the shapeofcircles, ovals, rectangles regular (including convexpolygons,andwhichhaveainformwallthickness.Productswith rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their wholelength,arealso tobeconsideredas tubesand pipesprovided the innerand outer cross-sectionsareconcentricandhavethe same formand orientation.Tubesandpipesofthe foregoingcross-sectionsmaybe polished, coated, bent,threaded,drilled, waisted, expanded, cone-shaped or fittedwithflanges, collarsor rings.
triangles or a Subheading Notes.

1.

InthisChapterthefollowingexpressionshavethemeaningsherebyassignedto them: (a) Aluminium, not alloyed Metalcontainingbyweightatleast99%ofaluminium,providedthatthe contentbyweightofanyotherelementdoesnotexceed the limitspecified in thefollowing table: TABLE- Otherelements Element Limiting content % by weight Fe+Si (ironplussilicon) Otherelements(1),each 1 0.1(2) 398 399 (1)Otherelementsare, forexample, Cr,Cu, Mg, Mn, Ni, Zn.
(2) Copperispermittedinaproportiongreaterthan0.1%butnot more than0.2%,providedthatneitherthe chromiumnor manganesecontent exceeds0.05%.

(b) Aluminium alloys Metallic substances in which aluminium predominates by weight over eachof theotherelements,provided that: (i) the contentbyweight ofat leastoneof the otherelementsorofiron plussilicontaken togetherisgreater thanthe limitspecifiedinthe foregoing table;or (ii) thetotalcontentbyweightofsuchother elementsexceeds1%.

2.
2.

Notwithstanding the provisions of Chapter Note 1(c), for the purposes of subheading7616.91 the term coils,ofanycross- sectionalshape,ofwhichnocross-sectionaldimensionexceeds 6mm.

toproducts,whetherornotin "wire"appliesonly AdditionalCARICOMGuideline 1.

Subheading7616.10doesnotincludenails,tacksandsucharticleswithheadsof copper or copper alloys(heading 74.15).

HS CET DESCRIPTIONOFGOODS 76.01 Unwrought aluminium.
7601.10 00 -Aluminium, not alloyed 7601.20 7602.00 76.03 00 00 -Aluminiumalloys Aluminiumwasteandscrap.

Aluminiumpowders and flakes.

7603.10 00 7603.20 00 76.04 -Powders ofnon-lamellar structure -Powders oflamellar structure; flakes Aluminiumbars, rods and profiles.
DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% 0% 0% 0% kg kg kg kg kg 684.11 684.12 288.23 684.251 684.252 7604.10 00 -Of aluminium, notalloyed 15% kg 684.211 -Of aluminium alloys: 7604.21 00 7604.29 00 76.05 --Hollow profiles --Other Aluminiumwire.
-Of aluminium, notalloyed: 15% 15% kg kg 684.212 684.219 7605.11 00 --Ofwhich the maximum cross-sectional dimension exceeds 7 mm 0% kg 684.223 400 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 7605.19 00 --Other -Of aluminium alloys: 7605.21 00 --Ofwhich the maximum cross-sectional dimension 7605.29 00 76.06 exceeds 7 mm --Other Aluminiumplates,sheetsandstrip,ofathickness exceeding 0.2 mm.
-Rectangular(including square): 7606.11 --Ofaluminium, notalloyed: 7606.11 7606.11 7606.12 7606.12 7606.12 7606.90 10 20 00 10 20 00 ---Flat sheets ---Corrugated sheets --Ofaluminium alloys: ---Flat sheets ---Corrugated sheets -Other: 7606.91 00 7606.92 00 76.07 --Ofaluminium, notalloyed --Ofaluminium alloys Aluminiumfoil(whetherornotprintedorbacked with paper, paperboard, plastics or similar backingmaterials) ofathickness(excludingany backing)not exceeding 0.2 mm.
-Not backed: 7607.11 00 7607.19 00 7607.20 00 76.08 --Rolled but notfurtherworked --Other -Backed Aluminiumtubes and pipes.

7608.10 00 7608.20 00 -Of aluminium, notalloyed -Of aluminium alloys 7609.00 00 Aluminium tube or pipe fittings (for example, 0% 0% 0% 0% 0% 0% 0% 0% 0% 5% 5% 0% 15% 15% 0% kg 684.221 kg 684.222 kg 684.229 kg kg kg kg kg kg kg kg kg kg kg kg 684.231 684.232 684.233 684.234 684.235 684.236 684.241 684.242 684.243 684.261 684.262 684.27 76.10 couplings, elbows, sleeves).
Aluminium structures (excluding pre-fabricated buildings ofheading 94.06) and parts ofstructures (for lattice example, doors masts, framesandthresholdsfor andwindowsandtheir doors,balustrades,pillars aluminium plates, rods, profiles, tubes and the like, prepared foruseinstructures.
bridgesandbridge-sections,towers, frameworks, andcolumns); roofing roofs, 7610.10 00 -Doors, windows and their frames andthresholdsfor doors 10% kg 691.21 401 HS CET DESCRIPTIONOFGOODS 7610.90 7610.90 7610.90 00 10 90 -Other: ---Complete structures ---Other 7611.00 00 Aluminiumreservoirs,tanks, vats andsimilar containers, forany material(otherthan compressed or liquefied gas), ofa capacity exceeding 300 l, whetherornotlinedorheat- insulated, but not fittedwith mechanical or thermal equipment.
DUTY RATE UNIT FOR DUTY SITC REV4 10% 5% kg kg 691.291 691.299 7611.00 7611.00 10 90 ---Waterstoragetanks ---Other 10% 0% kg kg 692.121 692.129 76.12 Aluminiumcasks, drums,cans, boxes andsimilar containers (including rigidor collapsible tubular containers), forany material(other than compressed or liquefied gas), ofa capacity not exceeding 300 l, whetherornotlinedorheat- insulated, but notfittedwith mechanical or thermal equipment.
7612.10 7612.10 7612.10 7612.90 7612.90 7612.90 00 10 90 00 10 90 -Collapsibletubular containers: ---Cans ---Other -Other: ---Cans ---Other 7613.00 00 Aluminiumcontainers for compressedorliquefied gas.

76.14 Strandedwire, cables,plaited bands andthelike, ofaluminium, not electrically insulated.
0% 0% 0% 0% 0% kg kg kg kg kg 692.421 692.422 692.423 692.429 692.44 7614.10 00 -With steelcore 7614.90 00 -Other 0% 0% kg kg 693.131 693.139 402 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 76.15 Table, kitchenorotherhouseholdarticles and parts thereof, ofaluminium; pot scourers and scouring orpolishing pads, gloves andthelike, of aluminium; sanitary wareand parts thereof, of aluminium.
7615.10 00 -Table, kitchen, or otherhousehold articles and parts thereof; potscourers andscouringor polishingpads,gloves and the like: 7615.10 10 ---Pot scourers and scouringor polishingpads, 7615.10 7615.10 7615.10 7615.10 7615.20 7615.20 7615.20 20 30 80 90 00 10 20 gloves and the like ---Saucepans ---Baking, stewand fryingpans ---Other table, kitchenorhousehold articles ---Parts oftable, kitchen or household articles -Sanitaryware and partsthereof: ---Sanitaryware ---Parts 76.16 Otherarticles ofaluminium.
7616.10 00 -Nails, tacks, staples (other than thoseof heading 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washersand similar articles -Other: 20% 20% 20% 20% 5% 20% 5% kg kg kg kg kg kg kg 697.431 697.432 697.433 697.434 697.435 697.531 697.532 0% kg 694.4 7616.91 00 --Cloth, grill, netting and fencing, ofaluminium 0% kg 699.791 7616.99 7616.99 7616.99 10 90 wire --Other: ---Expanded metal ---Other 0% 0% kg kg 699.792 699.799 403 CHAPTER 77 (RESERVED FORPOSSIBLE FUTURE USE IN THE HARMONISED SYSTEM) CHAPTER 78 LEADANDARTICLES THEREOF ChapterNote.
1.

InthisChapterthefollowingexpressionshavethemeaningsherebyassignedto them: (a) Barsandrods or triangles forgedproducts,notincoils,whichhavea Rolled,extruded,drawnor uniformsolidcross- sectionalongtheirwholelengthin theshapeofcircles, ovals, rectangles (including squares), regular equilateral ofwhich convexpolygons(including"flattenedcircles"and"modifiedrectangles", othertwosidesbeing twooppositesidesareconvexarcs, square), straight,ofequallengthandparallel).
triangular rounded rectangular a alongtheirwholelength.The thicknessofsuchproductswhich have (including cross-section exceedsone-tenthofthe width.Theexpressionalsocoverscastor sintered products, of the same forms and dimensions, which have been subsequentlyworked afterproduction (otherwise havenottherebyassumed thanbysimpletrimming thecharacter ofarticlesor productsofother headings.
the Productswitharectangular may orpolygonalcross-section orde-scaling),provided rectangular") havecorners "modified (including thatthey (b) Profiles formedproducts,coiledornot,ofa Rolled,extruded,drawn,forgedor sectionalong length,which theirwhole definitionsofbars,rods,wire,plates,sheets,strip, coverscastorsintered products,ofthesame afterproduction(otherwise thanbysimple thattheyhavenot thereby assumedthe characterofarticlesorproductsofother headings.
uniformcross- ofthe any pipes.Theexpressionalso forms,whichhavebeensubsequentlyworked trimmingorde-scaling),provided donotconform foil,tubesor to (c) Wire Rolled,extruded ordrawnproducts,incoils,whichhavea uniformsolid cross-section along their whole length in the shape of circles, ovals, 404 (includingsquares),equilateraltriangles circles"and"modifiedrectangles", theother polygons rectangles twoopposite (including"flattened sidesareconvexarcs, equallengthand twosides parallel).Productswitha rectangular (includingsquare), triangular or polygonal cross- section may have corners rounded along their whole length.
The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenthof thewidth.
orregularconvex ofwhich beingstraight,of (d) Plates, sheets,stripand foil Flat-surfacedproducts (other than theunwrought products ofheading thansquare)cross-section 78.01),coiled withorwithoutrounded corners (including"modifiedrectangles" ofwhich twoopposite sidesareconvexarcs, equallength twosides andparallel)ofauniform thickness,which are: ornot,ofsolidrectangular(other beingstraight,of theother - - of rectangular (including square) shape with a thickness not exceeding one- tenthof thewidth; ofashapeotherthanrectangularorsquare,ofanysize,provided thattheydonotassumethecharacterofarticlesorproductsof other headings.
applies,interalia, Heading78.04 patterns(forexample,grooves,ribs,chequers,tears,buttons,lozenges) tosuchproductswhichhavebeenperforated,corrugated,polished thatthey donottherebyassume the character ofarticles or productsofother headings.
stripandfoilwith and coated,provided toplates,sheets, or (e) Tubesandpipes triangles Hollowproducts, coiled ornot,which havea uniformcross-sectionwith onlyoneenclosed void alongtheirwhole lengthin the shapeofcircles, ovals, rectangles (including squares), equilateral regular or convexpolygons,andwhichhaveauniformwallthickness.Productswith arectangular(includingsquare),equilateral triangularorregular convex polygonalcross- wholelength,arealso section,which tobeconsideredas outercross- pipesprovided sectionsareconcentricand have the same formand orientation.Tubesandpipesofthe coated, bent,threaded,drilled, waisted, foregoingcross-sectionsmaybe polished, expanded, cone-shaped or fittedwithflanges, collarsor rings.
mayhavecorners tubesand roundedalong innerand their the Subheading Note.

1.
In this Chaptertheexpression "refinedlead"means: 405 Metalcontainingby thatthe weightofanyotherelementdoes notexceed the limitspecified inthe following table: weightatleast99.9%of lead,provided contentby TABLE- Otherelements Element Limiting content % by weight Ag Silver As Arsenic Bi Bismuth Ca Calcium Cd Cadmium Cu Copper Fe Iron S Sulphur Sb Antimony Sn Tin Zn Zinc Other(forexampleTe), each 0.02 0.005 0.05 0.002 0.002 0.08 0.002 0.002 0.005 0.005 0.002 0.001 HS CET DESCRIPTIONOFGOODS 78.01 Unwrought lead.
7801.10 00 -Refined lead -Other: 7801.91 00 --Containingbyweightantimonyas the principal other element 7801.99 00 --Other 7802.00 00 Leadwasteandscrap.

[78.03] 78.04 Deleted Leadplates,sheets,stripandfoil;leadpowders andflakes.

-Plates, sheets, strip andfoil: 7804.11 00 --Sheets, strip and foilof athickness (excludingany backing) not exceeding0.2 mm 7804.19 7804.20 00 00 [78.05] 7806.00 7806.00 7806.00 10 20 --Other -Powders and flakes Deleted Otherarticles oflead.
---Lead bars,rods, profiles andwire ---Lead tubes, pipes and tube orpipe fittings (for example, couplings, elbows, sleeves) 7806.00 90 ---Other 406 DUTY RATE UNIT FOR DUTY SITC REV4 5% kg 685.12 5% 5% 5% 5% 5% 5% 5% 5% 5% kg kg kg kg kg kg kg kg kg 685.111 685.119 288.24 685.221 685.222 685.223 699.761 699.762 699.769 CHAPTER 79 ZINC ANDARTICLES THEREOF Note.

1.
1.

InthisChapterthefollowingexpressionshavethemeaningsherebyassignedto them: (a) Barsandrods or triangles forgedproducts,notincoils,whichhavea uniformsolidcross- Rolled,extruded,drawnor sectionalongtheirwholelengthin theshapeofcircles, ovals, rectangles (including squares), regular equilateral convexpolygons(including"flattenedcircles"and"modifiedrectangles", ofwhich othertwosidesbeing twooppositesidesareconvexarcs, square), straight,ofequallengthandparallel).
triangular rounded or rectangular alongtheirwholelength.The thicknessofsuchproductswhich have a (including cross-section exceedsone-tenthofthe width.Theexpressionalsocoverscastor sintered products, of the same forms and dimensions, which have been subsequentlyworked afterproduction (otherwise therebyassumed thanbysimpletrimming orde-scaling),provided thecharacter ofarticlesor productsofother headings.
the Productswitharectangular polygonalcross-section thatthey havenot rectangular") havecorners "modified (including may (b) Profiles formedproducts,coiledornot,ofa Rolled,extruded,drawn,forgedor uniformcross- sectionalong length,which theirwhole ofthe any definitionsofbars,rods,wire,plates,sheets,strip, pipes.Theexpressionalso forms,whichhavebeensubsequentlyworked coverscastorsintered products,ofthesame thatthey trimmingorde-scaling),provided thanbysimple afterproduction(otherwise havenot thereby assumedthe characterofarticlesorproductsofother headings.
donotconform foil,tubesor to (c) Wire shapeofcircles,ovals, Rolled,extrudedordrawnproducts,incoils,whichhaveauniformsolid cross-sectionalongtheirwholelengthinthe rectangles (includingsquares),equilateraltriangles orregularconvex polygons (including"flattened circles"and"modifiedrectangles", ofwhich twoopposite sidesareconvexarcs, theother twosides rectangular (includingsquare), triangular or polygonal cross-section may have corners rounded along their whole length.
The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenthof thewidth.
parallel).Productswitha beingstraight,of equallengthand (d) Plates, sheets,stripand foil 407 ornot, Flat-surfacedproducts (other than theunwrought products ofheading 79.01),coiled ofsolidrectangular(otherthansquare)cross-section withorwithoutrounded corners (including"modifiedrectangles" ofwhich twoopposite equallength twosides sidesareconvexarcs, andparallel)ofauniform thickness,which are: - of rectangular (including square) shape with a thickness not exceeding one- tenthof thewidth, beingstraight,of theother - ofashapeotherthanrectangularorsquare,ofanysize,provided thattheydonotassumethecharacterofarticlesorproductsof other headings.
Heading79.05applies, patterns(forexample,grooves,ribs,chequers,tears,buttons,lozenges) tosuchproductswhichhavebeenperforated,corrugated,polished thatthey donottherebyassume the character ofarticles or productsofother headings.
interalia,toplates,sheets,stripandfoilwith and coated,provided or (e) Tubesandpipes squares), equilateral Hollowproducts,coiledornot,whichhaveauniformcross-sectionwith onlyoneenclosed void alongtheirwholelengthin the shapeofcircles, ovals, rectangles regular (including convexpolygons,andwhichhaveauniformwallthickness.Productswith arectangular(includingsquare),equilateral triangularorregular convex polygonal cross- corners rounded along their wholelength,arealso section, which may have tobeconsideredas outercross- pipesprovided sectionsareconcentricand have the same formand orientation.Tubesandpipesofthe foregoingcross-sectionsmaybe polished, coated, bent,threaded,drilled, waisted, expanded, cone-shaped or fittedwithflanges, collarsor rings.
tubesand innerand triangles the or Subheading Note.

1.

InthisChapterthefollowingexpressionshavethemeaningsherebyassignedto them: (a) Zinc, not alloyed Metal containing byweightatleast 97.5% ofzinc.

(b) Zincalloys Metallicsubstancesinwhichzincpredominatesbyweightovereachofthe otherelements,provided elementsexceeds2.5%.
thatthe totalcontentbyweightofsuchother (c) Zincdust Dustobtained by condensationofzinc vapour,consistingofspherical particles which are finer the powders.Atleast80%by particlespassthroughasievewith63micrometres(microns)mesh.It must contain atleast 85%byweightofmetalliczinc.

weightof thanzinc 408 HS CET DESCRIPTIONOFGOODS 79.01 Unwrought zinc.
-Zinc, not alloyed: 00 00 00 00 00 00 00 00 7901.11 7901.12 7901.20 7902.00 79.03 7903.10 7903.90 7904.00 7905.00 [79.06] 79.07 --Containingbyweight99.99%or moreof zinc --Containingbyweightless than 99.99%of zinc -Zinc alloys Zincwasteandscrap.

Zincdust, powders andflakes.

-Zincdust -Other Zincbars, rods, profiles andwire.

Zincplates, sheets, stripandfoil.

Deleted Otherarticles ofzinc.


7907.00 10 ---Gutters,roofcapping, skylight framesand other fabricated building components 7907.00 20 ---Tubes, pipes andtubeor pipe fittings(for example, couplings, elbows, sleeves) 7907.00 90 ---Other DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% 0% 0% 0% 0% 0% 0% 5% 5% 5% kg kg kg kg kg kg kg kg 686.111 686.112 686.12 288.25 686.331 686.339 686.31 686.32 kg 699.771 kg 699.772 kg 699.779 409 CHAPTER 80 TIN ANDARTICLES THEREOF Note.

1.
1.

InthisChapterthefollowingexpressionshavethemeaningsherebyassignedto them: (a) Barsandrods or triangles forgedproducts,notincoils,whichhavea uniformsolidcross- Rolled,extruded,drawnor sectionalongtheirwholelengthin theshapeofcircles, ovals, rectangles (including squares), regular equilateral convexpolygons(including"flattenedcircles"and"modifiedrectangles", ofwhich othertwosidesbeing twooppositesidesareconvexarcs, square), straight,ofequallengthandparallel).
triangular rounded rectangular alongtheirwholelength.The thicknessofsuchproductswhich have a (including cross-section exceedsone-tenthofthe width.Theexpressionalsocoverscastor sintered products, of the same forms and dimensions, which have been subsequentlyworked afterproduction (otherwise therebyassumed thanbysimpletrimming orde-scaling),provided thecharacter ofarticlesor productsofother headings.
the Productswitharectangular may orpolygonalcross-section thatthey havenot rectangular") havecorners "modified (including (b) Profiles formedproducts,coiledornot,ofa Rolled,extruded,drawn,forgedor uniformcross- sectionalong length,which theirwhole ofthe any definitionsofbars,rods,wire,plates,sheets,strip, pipes.Theexpressionalso forms,whichhavebeensubsequentlyworked coverscastorsintered products,ofthesame thatthey trimmingorde-scaling),provided thanbysimple afterproduction(otherwise havenot thereby assumedthe characterofarticlesorproductsofother headings.
donotconform foil,tubesor to (c) Wire shapeofcircles,ovals, Rolled,extrudedordrawnproducts,incoils,whichhaveauniformsolid cross-sectionalongtheirwholelengthinthe rectangles (includingsquares),equilateraltriangles orregularconvex polygons (including"flattened circles"and"modifiedrectangles", ofwhich twoopposite sidesareconvexarcs, theother twosides rectangular (includingsquare), triangular or polygonal cross-section may have corners rounded along their whole length.
The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenthof thewidth.
parallel).Productswitha beingstraight,of equallengthand (d) Plates, sheets,stripand foil 410 ornot,ofsolid Flat-surfacedproducts (other than theunwrought products ofheading 80.01),coiled thansquare)cross-section withorwithoutrounded corners (including"modifiedrectangles" ofwhich twoopposite equallength twosides sidesareconvexarcs, andparallel)ofauniform thickness,which are: ofrectangular(includingsquare)shapewithathicknessnotexceeding one-tenthof thewidth, beingstraight,of rectangular theother (other - - ofashapeotherthanrectangularorsquare,ofanysize,providedthatthey do notassumethecharacterofarticlesor productsofother headings.
(e) Tubesandpipes triangles Hollowproducts, coiled ornot,which havea uniformcross-sectionwith onlyoneenclosed void alongtheirwhole lengthin the shapeofcircles, ovals, rectangles (including squares), equilateral regular or convexpolygons,andwhichhaveauniformwallthickness.Productswith arectangular(includingsquare),equilateral triangularor regular convex polygonalcross- wholelength,arealso section,which tobeconsideredas cross- formand orientation.Tubesandpipesofthe sectionsareconcentricandhavethe same coated, bent,threaded,drilled, waisted, foregoingcross-sectionsmaybe polished, expanded, cone-shaped or fittedwithflanges, collarsor rings.
mayhavecorners tubesand pipesprovided roundedalong innerand outer their the Subheading Note.

1.
InthisChapterthefollowingexpressionshavethemeaningsherebyassignedto them: (a) Tin, not alloyed Metalcontainingbyweightatleast99%oftin,providedthatthecontent byweightofanybismuthorcopperis lessthan the limitspecifiedin the following table: TABLE- Otherelements Element Limiting content% byweight Bi Bismuth Cu Copper 0.1 0.4 (b) Tinalloys Metallicsubstancesinwhichtinpredominatesbyweightovereachofthe other elements,providedthat: (i) thetotalcontentbyweightofsuchother elementsexceeds1%;or 411 (ii) thecontentbyweightofeitherbismuthorcopperisequaltoor greaterthan thelimit specified in theforegoing table.
HS CET DESCRIPTIONOFGOODS 00 00 00 00 80.01 8001.10 8001.20 8002.00 8003.00 [80.04] [80.05] [80.06] 80.07 Unwrought tin.

-Tin, not alloyed -Tin alloys Tinwasteandscrap.

Tin bars, rods, profilesandwire.

Deleted Deleted Deleted Otherarticles oftin.

8007.00 10 ---Tin plates, sheets and strip, ofathickness exceeding0.2 mm.
8007.00 20 8007.00 30 ---Tin foil (whetherornot printed or backed with paper, paperboard, plastics or similar backing materials), ofathickness(excludinganybacking)not exceeding0.2 mm; tin powders andflakes.

---Tin tubes, pipes andtube orpipe fittings (for example, couplings, elbows, sleeves).
8007.00 90 ---Other DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg 687.11 687.12 288.26 687.21 kg 699.781 kg 699.782 kg 699.783 kg 699.789 412 CHAPTER 81 OTHER BASE METALS; CERMETS; ARTICLES THEREOF Subheading Note.

1.

Note1toChapter74,defining"barsandrods","profiles","wire"and"plates, sheets,stripandfoil" applies,mutatis mutandis, to thisChapter.
HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 Tungsten(wolfram) andarticles thereof, including wasteandscrap.
-Powders -Other: --Unwrought tungsten, includingbars and rods obtained simplybysintering --Wire --Waste and scrap --Other Molybdenumandarticles thereof, includingwaste andscrap.
-Powders -Other: --Unwrought, including bars and rods obtained simplybysintering --Bars androds, other than thoseobtained simply by sintering,profiles,plates,sheets,stripandfoil --Wire --Waste and scrap --Other Tantalumandarticles thereof, including wasteand scrap -Unwrought, includingbars and rods obtained simply bysintering; powders -Waste and scrap -Other Magnesiumandarticlesthereof, includingwaste andscrap.
-Unwrought: --Containingat least 99.8% byweight of magnesium --Other -Waste and scrap -Raspings, turnings andgranules,graded accordingto size; powders 413 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 689.111 689.113 689.116 689.115 689.119 689.121 689.123 689.921 689.922 689.923 689.929 699.23 689.992 699.93 689.151 689.159 689.14 689.941 HS CET DESCRIPTIONOFGOODS -Other: ---Wrought bars, rods,angles, shapesand sections; wire; wrought plates, sheets and strip; foil; raspings and shavings of uniformsize, powders and flakes; tubes and pipes and blanks therefor; hollow bars ---Other Cobalt mattes andotherintermediateproductsof cobalt metallurgy; cobalt andarticles thereof, includingwasteandscrap.
-Cobaltmattes and otherintermediateproducts of cobaltmetallurgy; unwrought cobalt; powders -Waste and scrap -Other Bismuth andarticles thereof, includingwasteand scrap.

Cadmiumandarticles thereof, including wasteand scrap.

-Unwrought cadmium;powders -Waste and scrap -Other Titaniumandarticles thereof, including wasteand scrap.

-Unwrought titanium; powders -Waste and scrap -Other Zirconiumandarticlesthereof, includingwaste andscrap.
-Unwrought zirconium; powders -Waste and scrap -Other Antimony andarticles thereof, including wasteand scrap.

-Unwrought antimony; powders -Waste and scrap -Other 00 00 00 00 Manganeseandarticlesthereof, includingwaste andscrap.

Beryllium, chromium, germanium, vanadium gallium,hafnium,indium,niobium(columbium), rhenium and thallium and articles of these metals, includingwasteandscrap.
-Beryllium: --Unwrought;powders --Waste and scrap --Other -Chromium: 414 DUTY RATE UNIT FOR DUTY SITC REV4 0% kg 689.942 0% kg 689.949 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg 689.87 kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 689.811 689.81 689.92 689.821 689.822 689.83 689.831 689.833 689.85 689.84 689.844 689.87 689.85 689.86 689.89 689.941 689.913 689.914 689.95 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 8112.21 8112.22 8112.29 8112.51 8112.52 8112.59 8112.92 8112.99 8113.00 00 00 00 00 00 00 00 00 00 --Unwrought;powders --Waste and scrap --Other -Thallium: --Unwrought;powders --Waste and scrap --Other -Other: --Unwrought;wasteandscrap; powders --Other Cermets andarticles thereof, includingwasteand scrap.
0% 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg kg 689.711 689.714 689.729 689.981 689.991 689.999 689.92 # # 689.99 415 CHAPTER 82 TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OFBASE METAL; PARTS THEREOF OFBASE METAL Notes.
1. lamps, portable forges, grinding wheels with frameworks, manicure Apart from blow orpedicuresets,and goods ofheading 82.09, this Chapter covers only articleswithablade,working edge,working surfaceor other working partof: (a) Basemetal; (b) Metal carbidesor cermets; (c) Preciousor semi-preciousstones (natural,syntheticorreconstructed)ona supportofbasemetal, metalcarbideor cermet;or (d) Abrasivematerialsonasupportofbasemetal,providedthatthearticles havecuttingteeth,flutes,grooves,orthelike,ofbasemetal,whichretain their identity andfunction afterthe application of the abrasive.
2.

PartsofbasemetalofthearticlesofthisChapteraretobeclassifiedwiththe articlesofwhichtheyareparts,exceptpartsseparatelyspecifiedassuchand tool-holders forhandtools (heading 84.66).

However, parts ofgeneral useas definedin Note2 to Section XV are inallcasesexcludedfrom thisChapter.

Heads,bladesandcuttingplatesforelectricshaversorelectrichairclippersare to be classified inheading 85.10.

3.
3.

Setsconsistingofoneormoreknivesofheading82.11andatleastanequal number ofarticlesofheading 82.15 areto beclassified inheading 82.15.
416 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 82.01 8201.10 8201.30 8201.30 8201.30 8201.30 8201.30 8201.40 8201.40 8201.40 8201.40 8201.50 00 00 10 20 30 90 00 10 20 90 00 Hand tools, the following: spades, shovels, mattocks, picks, hoes,forks andrakes; axes, bill hooksandsimilar kind; hewingtools; knives, scythes,sickles, hedgeshears,timberwedgesandother toolsofa kindusedinagriculture, horticultureorforestry.
prunersofany secateursand hay -Spades andshovels -Mattocks, picks, hoes and rakes: ---Mattocks ---Picks ---Hoes ---Rakes -Axes, billhooks and similarhewingtools: ---Axes ---Machetes (cutlasses) ---Other Free kg 695.11 Free kg&u 695.131 Free kg&u 695.132 Free kg&u 695.133 Free kg&u 695.134 Free kg&u 695.141 Free kg&u 695.142 Free kg&u 695.149 -Secateurs and similarone-handed prunersand shears Free kg 695.15 (includingpoultryshears) 8201.60 00 -Hedgeshears, two-handed pruningshears and Free kg 695.16 8201.90 00 similar two-handed shears -Other hand tools ofakind used in agriculture, Free kg 695.19 82.02 8202.10 8202.20 00 00 8202.31 8202.39 8202.40 8202.91 8202.99 00 00 00 00 00 82.03 horticultureor forestry Handsaws;bladesforsawsofallkinds(including slitting,slottingortoothlesssawblades).
-Hand saws -Band saw blades -Circularsawblades (includingslittingor slotting saw blades): --With workingpart ofsteel --Other, includingparts -Chain saw blades -Other saw blades: --Straightsawblades,forworkingmetal --Other Files, rasps, pliers (including cutting pliers), pincers, tweezers,metal cutting shears,pipe- cutters,bolt croppers,perforating punches and similarhandtools.
0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg 695.21 695.51 695.52 695.53 695.54 695.55 695.59 8203.10 8203.20 00 00 - Files, raspsand similartools -Pliers (including cuttingpliers),pincers, tweezers 0% 0% kg kg 695.22 695.231 and similartools 417 HS CET DESCRIPTIONOFGOODS 8203.30 8203.40 00 00 -Metal cuttingshearsand similartools -Pipe-cutters, bolt croppers, perforatingpunchesand 82.04 similar tools Hand-operatedspannersandwrenches(including torquemeterwrenchesbut notincluding wrenches);interchangeablespannersockets,with orwithout handles.
-Hand-operated spanners andwrenches: tap DUTY RATE 0% 0% UNIT FOR DUTY SITC REV4 kg kg 695.232 695.234 8204.11 8204.12 8204.20 00 00 00 --Non-adjustable --Adjustable -Interchangeable spanner sockets, with orwithout 0% 0% 0% kg kg kg 695.31 695.32 695.33 82.05 8205.10 8205.20 8205.30 00 00 00 8205.40 00 8205.51 8205.59 8205.60 8205.70 8205.90 00 00 00 00 00 82.06 8206.00 8206.00 10 90 82.07 handles included; thanaccessories Hand tools (including glaziers’ diamonds), not blowlamps;vices, elsewhere specifiedor clampsandthelike,other and for partsof,machine-toolsor water-jetcutting machines; anvils;portable forges; handor pedal- operatedgrinding wheels withframeworks.
-Drilling, threadingor tappingtools -Hammers and sledgehammers -Planes, chisels,gougesand similar cuttingtools for working wood -Screwdrivers -Other hand tools (including glaziers’ diamonds): --Household tools --Other -Blow lamps -Vices, clamps and thelike -Other, includingsets ofarticles of two ormore subheadings of this heading Tools oftwo ormoreoftheheadings 82.02 to82.05put upinsets for retailsale.
---Household tools ---Other 0% 0% 0% 0% 20% 0% 0% 0% 0% 20% 0% kg kg kg 695.41 695.42 695.43 kg 695.44 kg kg kg kg kg kg kg 695.45 695.461 695.462 695.47 695.49 695.71 695.79 Interchangeabletoolsforhandtools,whetheror not power-operated,or formachine-tools(for example, for pressing, stamping, punching, tapping,threading, drilling,boring, broaching, milling,turningorscrewdriving),includingdies fordrawingorextrudingmetal,androckdrilling boring tools.
earth or -Rock drillingorearth boringtools: 8207.13 00 --With workingpart ofcermets 0% kg 695.631 418 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 --Other, includingparts -Dies fordrawingorextrudingmetal -Tools forpressing, stampingor punching -Tools fortappingor threading -Tools fordrilling, otherthan for rockdrilling -Tools forboringor broaching -Tools formilling -Tools forturning -Other interchangeable tools Knives and cutting blades, for machines or for mechanical appliances.
- Formetal working - Forwoodworking - Forkitchen appliancesor formachines used bythe foodindustry: ---Forkitchenappliances ---Other - For agricultural, horticultural or forestrymachines: ---Forlawn mowers ---Other -Other Plates, sticks, tips and the like for tools, unmounted, ofcermets.

Hand-operatedmechanicalappliances, weighing10 kgorless,usedinthepreparation,conditioningor serving of foodordrink.
---Coffee-mills ---Mincers ---Juice extractors ---Icecreamfreezers ---Other Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 82.08, and blades therefor.
-Sets of assorted articles -Other: 8211.91 8211.92 8211.92 00 00 10 --Table knives havingfixed blades --Other knives havingfixed blades: ---Household 419 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 5% 0% 5% 0% 0% 0% 20% 20% 20% 20% 20% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 695.639 695.641 695.642 695.643 695.644 695.645 695.646 695.747 695.649 695.611 695.612 695.613 695.614 695.615 695.616 695.619 695.62 697.811 697.812 697.813 697.814 697.819 20% kg&u 696.81 20% kg&u 696.82 20% kg&u 696.83 HS CET DESCRIPTIONOFGOODS ---Other --Knives havingother than fixed blades: ---Table and otherhousehold ---Other --Blades: ---Fortableand otherhousehold knives ---Other --Handles of basemetal: ---Fortableand otherhousehold knives ---Other Razors and razor blades (including razor blade blanksinstrips).
-Razors -Safetyrazorblades includingrazorbladeblanksin strips: ---Safetyrazorblades ---Other -Other parts Scissors, tailors’ shears and similar shears, and blades therefor.

---Tailors’and dressmakers’shears ---Other Other articles of cutlery (for example, hair clippers, butchers’ andmincingknives,paper pedicuresets andinstruments (including nailfiles).
-Paper knives, letter openers, erasingknives, pencil orkitchencleavers,choppers or manicure knives); DUTY RATE 5% UNIT FOR DUTY kg&u SITC REV4 696.84 20% kg&u 696.85 5% kg&u 696.86 20% 5% 20% 20% kg kg kg kg 696.87 696.88 696.891 696.899 20% kg&u 696.31 20% kg&u 696.351 5% kg&u 696.359 20% kg 696.38 0% 0% kg kg 696.41 696.49 20% kg 696.51 8214.20 00 -Manicureor pedicuresets and instruments (including 20% kg 696.55 sharpeners and blades therefor 8214.90 00 82.15 8215.10 00 8215.20 00 nailfiles) -Other Spoons,forks,ladles,skimmers,cake-servers,fish- knives, butter-knives, sugar tongs and similar kitchenor tableware.
-Sets of assorted articlescontaining at least one articleplated with precious metal -Other sets ofassorted articles -Other: 5% kg 696.59 20% kg 696.61 20% kg 696.62 8215.91 00 --Plated with preciousmetal 20% kg 696.63 420 HS CET DESCRIPTIONOFGOODS 8215.99 00 --Other DUTY RATE UNIT FOR DUTY SITC REV4 20% kg 696.69 421 CHAPTER 83 MISCELLANEOUS ARTICLESOFBASE METAL thepurposesof thisChapter,partsofbasemetalare For be parentarticles.However,articlesofironorsteelofheading73.12,73.15,73.17, 73.18or73.20,orsimilararticlesofotherbasemetal(Chapters74 to76and78to 81)arenot to betaken aspartsofarticlesof thisChapter.
to classifiedwiththeir Forthepurposesofheading83.02,theword"castors"meansthosehavinga (including, where appropriate, tyres)notexceeding 75 mm, or those having adiameter (including, thewheel or whereappropriate, tyrefittedthereto islessthan 30mm.

tyres)exceeding 75 mm providedthat thewidthof diameter Notes.

1.

2.
1.

2.

422 HS CET DESCRIPTIONOF GOODS DUTY RATE UNIT FOR DUTY SITC REV4 83.01 andlocks(key, Padlocks orelectricallyoperated), frameswithclasps,incorporatinglocks,of metal;keysforanyof theforegoing articles, ofbase metal.
combination metal;claspsand base ofbase 8301.10 00 -Padlocks 8301.20 8301.30 8301.40 8301.50 8301.60 8301.70 00 00 00 00 00 00 83.02 -Locks of akind used for motor vehicles -Locks of akind used for furniture -Other locks -Clasps and frames with clasps,incorporatinglocks -Parts -Keys presented separately Basemetalmountings,fittingsandsimilararticles suitablefor furniture,doors,staircases,windows, blinds, coachwork, saddlery, trunks, chests, casketsor the like; base metal hat-racks, hat-pegs, bracketsandsimilar fixtures;castorswith mountingsofbase metal; automatic door closersof base metal.
8302.10 8302.20 8302.30 00 00 00 -Hinges -Castors -Other mountings,fittings andsimilar articles suitable formotorvehicles -Other mountings,fittings andsimilar articles: 8302.41 8302.42 8302.49 8302.50 8302.60 8303.00 83.04 --Suitable forbuildings --Other,suitablefor furniture --Other -Hat-racks, hat-pegs, brackets and similar fixtures -Automatic door closures 00 00 00 00 00 00 Armouredor reinforcedsafes,strong-boxes and lockersforstrong-rooms, doorsandsafedeposit cashordeed boxes andthelike, of base metal.
Filingcabinets,card-index rests, similarofficeordeskequipment,ofbasemetal, other thanoffice furnitureof heading 94.03.
- Filing cabinets cabinets,papertrays, paper pentrays,office-stampstandsand 8304.00 10 8304.00 20 -Card-indexcabinets 8304.00 90 -Other 423 0% 0% 0% 0% 0% 0% 0% 0% 0% 20% 5% 0% 5% 5% 5% 0% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 699.111 699.112 699.113 699.114 699.115 699.116 699.117 699.13 699.14 699.15 699.16 699.17 699.191 699.192 699.193 699.12 10% 10% 5% kg kg kg 895.111 895.112 895.119 HS CET DESCRIPTIONOF GOODS DUTY RATE UNIT FOR DUTY SITC REV4 83.05 for loose-leafbindersorfiles,letterclips, Fittings letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips(for example,for offices,upholstery, packaging), ofbase metal.
8305.10 8305.20 8305.90 00 00 00 - Fittings for loose-leaf binders or files -Staples in strips -Other, includingparts: 8305.90 10 ---Paper clips, includingspring-typepaper clips 8305.90 90 ---Other 5% 15% 15% 5% kg kg kg kg 895.121 895.122 895.123 895.129 83.06 8306.10 00 Bells, gongs and the like, non-electric, of base metal;statuettesandother ornaments, ofbase metal; frames,of base photograph, picture or metal;mirrors ofbase metal.
-Bells,gongs andthe like similar -Statuettes andotherornaments: 8306.21 8306.29 8306.30 00 00 00 83.07 --Plated with preciousmetal --Other -Photograph, pictureor similar frames; mirrors Flexible tubing of base metal, with or without fittings.
8307.10 8307.90 00 00 83.08 8308.10 8308.20 8308.90 00 00 00 83.09 8309.10 00 -Ofiron orsteel -Ofotherbasemetal Clasps,frameswithclasps,buckles,buckle-clasps, hooks,eyes,eyeletsand the like,of base metal,ofa kind used forclothingoraccesories,footwear, jewellery, wrist watches, books,awnings,leather goods,travelgoodsorsaddleryor forothermade uparticles; tubular bifurcatedrivets,ofbase metal;beads andspangles, of base metal.
or -Hooks, eyesand eyelets -Tubularor bifurcated rivets -Other, includingparts Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and otherpacking accessories, ofbase metal.
-Crown corks 8309.90 00 -Other: 8309.90 10 ---Bottle caps 8309.90 90 ---Other 20% kg 699.52 20% 20% 20% 0% 0% kg kg kg kg kg 697.821 697.822 697.823 699.511 699.519 5% 5% 5% kg kg kg 699.331 699.332 699.339 15% kg 699.531 15% 0% kg kg 699.532 699.539 424 HS CET DESCRIPTIONOF GOODS 8310.00 83.11 00 Sign-plates, name-plates, address-plates and similar plates, numbers,lettersandother symbols, of base metal, excludingthose of heading 94.05.
Wire, rods, tubes, plates, electrodes and similar of metal carbides, products, of base metal or coatedorcoredwith for soldering, brazing,weldingor depositionof metalor ofmetalcarbides;wire androds,of agglomeratedbasemetalpowder, used for metal spraying.
flux material, ofa kindused DUTY RATE UNIT FOR DUTY SITC REV4 20% kg 699.54 8311.10 00 -Coated electrodes of basemetal, for electricarc- 8311.10 10 welding: ---Ofnon-alloysteel 8311.10 90 ---Ofother basemetal 8311.20 8311.30 00 00 -Coredwireofbasemetal,for electric arc-welding -Coated rods andcoredwire, of basemetal, for soldering, brazingorweldingbyflame 8311.90 00 -Other 15% 0% 15% 15% kg kg kg kg 699.551 699.552 699.553 699.554 0% kg 699.559 425 SECTION XVI MACHINERYAND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTSTHEREOF; SOUND RECORDERS ANDREPRODUCERS, TELEVISION IMAGE ANDSOUND RECORDERS ANDREPRODUCERS, ANDPARTSAND ACCESSORIESOFSUCHARTICLES Notes.
1.
ThisSection doesnot cover: (a) Transmissionorconveyorbeltsorbelting,ofplasticsofChapter39,orof vulcanised rubber(heading40.10),orotherarticlesofa machinery ormechanicalorelectricalappliances orforothertechnical uses,ofvulcanisedrubber other thanhardrubber (heading 40.16); usedin kind (b) Articles ofleatherorofcompositionleather(heading42.05)orof furskin (heading 43.03),ofa kind used inmachineryormechanicalappliances or for other technical uses; (c) Bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example,Chapter39, 40, 44or 48or Section XV); (d) PerforatedcardsforJacquardorsimilarmachines(forexample,Chapter 39 or 48or section XV); (e) Transmission or conveyor belts or belting, of textile material (heading 59.10) or other articles of textile material for technical uses (heading 59.11); (f) Preciousorsemi-preciousstones(natural,syntheticorreconstructed)of headings71.02to71.04,orarticleswhollyof suchstonesofheading71.16, except unmounted worked sapphires and diamonds for styli (heading 85.22); (g) Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal (Section XV), or similar goodsofplastics(Chapter39); (h) Drillpipe(heading 73.04); (ij) Endlessbeltsofmetalwireorstrip (SectionXV); (k) ArticlesofChapter82or 83; (l) ArticlesofSection XVII; (m) ArticlesofChapter90; (n) Clocks,watchesor other articlesofChapter91; 426 (o) Interchangeabletoolsofheading82.07orbrushesofakindusedasparts ofmachines (heading96.03);similarinterchangeable tothe constituentmaterialoftheirworkingpart(for example,in Chapter40, 42, 43, 45 or 59or heading 68.04or 69.09); tobe classified according tools are (p) ArticlesofChapter95;or (q) Typewriter orsimilarribbons, whetherornoton spools or in cartridges (classified accordingtotheirconstituentmaterial,orinheading96.12if inked or otherwise prepared for giving impressions), or monopods, bipods,tripods andsimilar articles, ofheading 96.20.
2.
SubjecttoNote1tothissection,Note1toChapter84andtoNote1toChapter 85,partsofmachines(notbeingpartsofthearticlesofheading84.84,85.44, 85.45, 85.46or 85.47)areto be classifiedaccording to thefollowingrules: (a) Partswhicharegoodsincludedinanyofthe headingsofChapter84or85 other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, 85.22,85.29,85.38and85.48)areinallcasestobeclassifiedintheir respectiveheadings; (b) ifsuitable Other parts, for usesolelyor principallywithaparticular kindof machine,orwithanumberofmachinesofthe sameheading(includinga machineofheading 84.79or85.43)are machines the ofthatkindorinheading84.09,84.31,84.48,84.66,84.73,85.03,85.22, 85.29or85.38asappropriate.However,partswhichareequallysuitable foruseprincipallywiththegoodsofheadings85.17and85.25to85.28are to be classified inheading 85.17; tobeclassifiedwith (c) Allotherpartsaretobeclassifiedinheading84.09,84.31,84.48,84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate or, failing that, in heading 84.87 or 85.48.
Unlessthecontextotherwiserequires,compositemachinesconsistingoftwoor moremachines fitted togethertoformawholeandother machinesdesignedfor the purpose ofperforming twoormore complementary ifconsistingonly as ofthatcomponentoras being that machinewhichperformstheprincipal function.
tobeclassified oralternative functions are components Whereamachine(includingacombinationofmachines)consistsofindividual (whetherseparateorinterconnected bypiping,bytransmission devices,byelectriccablesorbyotherdevices)intendedtocontributetogetherto a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85,thenthewholefalls tobeclassified intheheadingappropriate tothat function.

427 3.

4.

4.
427 3.

4.

4.

ForthepurposesoftheseNotes,theexpression"machine"meansanymachine, Machinery,plant,equipment,apparatusor appliancecitedintheheadingsof Chapter84or 85.

428 CHAPTER 84 NUCLEAR REACTORS, BOILERS, MACHINERY ANDMECHANICAL APPLIANCES; PARTS THEREOF Notes.

1.
ThisChapter doesnotcover: (a) Millstones,grindstonesor other articlesof Chapter68; (b) Machineryorappliances (forexample,pumps)ofceramic materialand ceramicpartsofmachineryor appliancesof anymaterial (Chapter69); (c) Laboratory glassware (heading 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 70.19 or 70.20); (d) Articlesofheading73.21or73.22orsimilararticlesofotherbasemetals (Chapters74to 76 or 78 to 81); (e) Vacuum cleanersofheading 85.08; (f) Electro-mechanicaldomesticappliancesofheading85.09;digitalcameras ofheading 85.25; (g) Radiators for the articlesofSection XVII;or (h) Hand-operatedmechanical floor sweepers, notmotorised(heading96.03).
2.

Subject to theoperation ofNote3 to Section XVI, andsubject to Note9 to this Chapter,amachineorappliancewhich answersto a description in oneor moreof the headings84.01 to 84.24or heading 84.86and at thesametime to a description in oneor other of the headings84.25 to 84.80 isto be classified underthe appropriateheading of theformer group or underheading 84.86, as the casemaybe, andnot thelattergroup.
Heading 84.19 doesnot, however, cover: (a) Germination plant, incubators or brooders(heading 84.36); (b) Grain dampening machines(heading 84.37); (c) Diffusing apparatusfor sugar juiceextraction(heading 84.38); (d) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles(heading 84.51);or (e) Machinery, Plant or laboratory equipment designed for mechanical operation,inwhicha change oftemperature,evenifnecessary,is subsidiary.
Heading 84.22 doesnotcover: 429 (a) Sewing machinesfor closing bags or similarcontainers(heading 84.52);or 430 (b) Officemachineryofheading 84.72.

Heading 84.24 doesnotcover: (a) Ink-jetprinting machines(heading 84.43);or (b) Water-jetcutting machines(heading 84.56).

3.

4.
A machine-tool for working any material which answers heading84.56andatthesametimetoadescriptioninheading84.57,84.58, 84.59, 84.60, 84.61, 84.64or 84.65 isto beclassified in heading 84.56. to a description in Heading84.57appliesonlytomachine-toolsforworkingmetal,otherthanlathes (includingturningcentres),whichcancarryoutdifferent typesofmachining operationseither: (a) (b) (c) byautomatictoolchangefromamagazineorthelikeinconformitywitha machining programme (machining centres), the by headsworkingona fixed positionworkpiece(unitconstructionmachines, singlestation), or use, simultaneously or sequentially, of different unit automatic by the automatic transfer of the workpiece to different unit heads (multi-station transfermachines).
5.

(A) For thepurposesofheading 84.71,theexpression "automaticdata processing machines"meansmachinescapableof: (i) Storingtheprocessingprogramorprogramsandatleastthedata immediately necessaryfor the execution of theprogram; (ii) Beingfreelyprogrammedinaccordancewiththerequirementsof theuser; (iii) Performing arithmeticalcomputationsspecifiedbytheuser; and (iv) Executing, without human intervention, a processing program which requires themtomodify their execution,by logicaldecision during theprocessing run.
Automatic data processingmachines maybe ofavariablenumber ofseparateunits.
in the formofsystems consisting Subjecttoparagraphs(D)and (E)below,aunitis toberegardedasbeing partofanautomaticdataprocessingsystemifitmeetsall of the following conditions: (B) (C) 431 (i) It is of a kind solely or principally used in an automatic data processing system; (ii) Itisconnectable tothe centralprocessinguniteitherdirectlyor through oneor moreotherunits; and (iii) Itisable toacceptordeliverdataina form (codesorsignals)which can beusedbythe system.
Separatelypresented unitsofanautomatic dataprocessing machineareto be classified in heading 84.71. keyboards,X-Yco-ordinate However, and whichsatisfytheconditionsofparagraphs(C)(ii)and(C)(iii)above,are classified asunitsofheading84.71.
inputdevices diskstorage in allcasesto units be (D) Heading84.71doesnotcoverthefollowingwhenpresentedseparately, even if theymeet allof the conditionsset forth in Note5 (C) above: (i) Printers,copyingmachines, facsimile machines,whetherornot combined; (ii) Apparatus images or otherdata,includingapparatus forcommunicationina wired or wirelessnetwork (such asalocalor wideareanetwork); thetransmission orreceptionofvoice, for 6.

7.
7.

(iii) Loudspeakersandmicrophones; (iv) Television cameras, digital cameras andvideo camerarecorders; (v) Monitorsand projectors,notincorporating televisionreception apparatus.

(E) Machinesincorporatingorworkinginconjunctionwithanautomatic data processingmachine and processingaretobeclassified functionotherthandata intheheadingsappropriatetotheir respective functionsor, failing that, in residualheadings.
performingaspecific Heading 84.82 applies, inter alia, to polished steel balls, themaximum and minimumdiameters ofwhichdonotdiffer fromthe nominaldiameterbymore than 1% or bymorethan 0.05 mm, whicheverisless.

Other steelballs are to be classified in heading 73.26.

Amachinewhich betreatedasifitsprincipalpurposewere itssolepurpose.
usedformorethanonepurposeis, is forthepurposesof classification, to SubjecttoNote2to thisChapterandNote3toSectionXVI,amachinethe principalpurpose ofwhich is notdescribed inany headingor forwhich noone purpose is theprincipalpurpose is, unlessthe contextotherwise tobe classifiedinheading84.79.Heading84.79alsocoversmachinesformakingrope requires, 432 orcable anyother materialor from a combination ofsuchmaterials.
(for example,stranding,twistingor cablingmachines)frommetalwire, textileyarn or 8. the purposes of heading 84.70, For machinesthedimensionsofwhich donotexceed170mmx100mmx 45 mm.

term the "pocket-size" applies only to 9.


(A) Notes9(a)and 9(b)toChapter85 also applywithrespect to the expressions"semiconductordevices"and“electronicintegratedcircuits”, respectively, as used in thisNote and inheading 84.86.However, for the purposes of this Note and of heading 84.86, the expression “semiconductordevices” also covers photosensitivesemiconductordevices andlightemitting diodes (LED).
(B) For the purposes ofthis Note and of heading 84.86, the expression “manufactureofflatpaneldisplays”coversthefabricationofsubstrates aflatpanel.

Itdoesnotcoverthemanufactureofglassor theassembly of printed circuit boards or other electronic components onto the flat panel.The expression“flatpaneldisplay”does notcovercathode-ray tube technology.
into (C) Heading84.86alsoincludesmachinesandapparatussolelyorprincipally ofakindusedfor: (i) themanufactureor repair ofmasks andreticles; (ii) assemblingsemiconductor devicesor electronic integratedcircuits; (iii) lifting, semiconductordevices,electronic integratedcircuits and flatpanel displays.
unloading of boules, wafers, handling, loading or (D) SubjecttoNote1toSectionXVIandNote1toChapter84,machinesand apparatus answering to the description in heading 84.86 are to be classified in thatheading andinno other heading of theNomenclature.

Subheading Notes.

1.

2.


Forthepurposesofsubheading8465.20,theterm“machiningcentres”applies tomachine- toolsforworkingwood,cork,bone,hard rubber,hardplasticsor similar hard materials, which can machining different carry operationsbyautomatictoolchangefromamagazineorthelikeinconformity withamachining programme.
types only out of Forthepurposesofsubheading8471.49,theterm"systems"meansautomatic dataprocessingmachineswhoseunitssatisfytheconditionslaiddowninNote 5(C)toChapter 84 and whichcompriseatleastacentralprocessing unit,one input unit (for example, a keyboard or a scanner), andone outputunit(for example,avisual displayunitor aprinter).

433 3.
433 3.

4. orpneumatic Forthepurposesofsubheading8481.20,theexpression“valvesforoleohydraulic transmissionof“fluid transmissions” means valveswhich are used specifically power”inahydraulicorpneumaticsystem,wherethe inthe formofpressurised fluids (liquidorgas).These valvesmaybeofany type (for example,pressure- reducingtype,checktype).
Subheading 8481.20 takes precedence over all other subheadings of heading 84.81. energysourceissupplied the in Subheading 84.82.40 applies only to bearings with cylindrical rollers of a uniformdiameter isatleast three timesthediameter.Theendsof notexceeding5mm and havinga length which therollersmayberounded.

AdditionalCARICOMGuideline.

1 does cover 84.83, equipment transmission boxes, Heading not solely transmissionshafts,clutches,differentials,etc.
)whicharedesigned notapply orprincipallywithvehiclesoraircraft(SectionXVII);however,thisexclusion remain tointernalparts classifiedin84.83.Forexample,acrankshaftoracamshaftremainsin84.83if itisspecialised foramotorcar engine;butmotorcartransmission (propeller) shafts,gearboxesanddifferentialsfallin notedthattransmissionequipmentofthe heading87.08.Itshouldfurtherbe typedescribedin84.83remains classified in thatheading even ifitisspecially designedfor ships.
(e.g., foruse does theseparts oraircraftengines- ofvehicle gear HS CET DESCRIPTIONOFGOODS 84.01 8401.10 00 8401.20 00 8401.30 00 8401.40 00 84.02 8402.11 00 8402.12 00 8402.19 00 8402.20 00 Nuclearreactors; fuel elements(cartridges), non- irradiated, fornuclear reactors;machinery and apparatus forisotopic separation.
-Nuclear reactors -Machineryand apparatus forisotopic separation, and parts thereof - Fuel elements (cartridges), non-irradiated -Parts ofnuclear reactors Steamorothervapourgenerating boilers (other thancentral heating hotwaterboilers capable also of producing lowpressuresteam);super-heated waterboilers.
-Steam or othervapourgeneratingboilers: --Watertube boilers with asteam production exceeding45 tonnes perhour --Watertube boilers production not exceeding45 tonnes per hour --Other vapourgeneratingboilers, including includinghybrid boilers -Super-heated water boilers 434 DUTY RATE SITC REV4 UNIT FOR DUTY 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg 718.71 728.47 718.77 718.78 kg/ea 711.111 kg/ea 711.112 kg/ea 711.119 kg/ea 711.12 HS CET DESCRIPTIONOFGOODS -Parts Central heating boilers other thanthose of heading 84.02.
-Boilers -Parts Auxiliary plantforusewith boilers ofheading 84.02 or84.03 (for example, economizers, super- heaters, sootremovers,gas recoverers); condensers forsteamorothervapourpowerunits.

-Auxiliaryplant forusewith boilers of heading84.02 or84.03 -Condensers for steam or other vapourpower units -Parts Producergas orwatergas generators, with or without their purifiers; acetylenegas generators andsimilarwaterprocess gas generators, with or without their purifiers.
-Producergas or watergasgenerators, with or withouttheirpurifiers; acetylenegasgenerators and similar waterprocessgasgenerators, with or without theirpurifiers -Parts Steamturbines andothervapour turbines.

-Turbines formarinepropulsion -Other turbines: --Ofan outputexceeding40 MW --Ofan outputnot exceeding40 MW -Parts Spark-ignitionreciprocating or rotary internal combustion pistonengines.
-Aircraft engines -Marine propulsion engines: --Outboard motors --Other -Reciprocatingpiston engines ofakind used for the propulsion of vehicles ofChapter87: --Ofacylindercapacitynot exceeding50cc --Ofacylindercapacityexceeding50ccbut not exceeding250cc --Ofacylindercapacityexceeding250ccbut not exceeding1,000cc --Ofacylindercapacityexceeding1,000cc -Other engines Compression-ignitioninternal combustion piston 435 DUTY RATE SITC REV4 UNIT FOR DUTY 0% kg/ea 711.91 0% 0% kg/ea kg 812.17 812.19 0% 0% 0% kg/ea 711.21 kg/ea kg/ea 711.22 711.92 0% kg 741.71 0% kg 741.72 0% kg/ea 712.11 0% 0% 0% kg/ea kg/ea kg 712.191 712.199 712.8 0% kg/ea 713.11 0% 0% 5% 5% kg/ea kg/ea 713.31 713.32 kg/ea kg/ea 713.211 713.212 20% kg/ea 713.213 20% 5% kg/ea kg/ea 713.22 713.81 HS CET DESCRIPTIONOFGOODS engines (diesel or semi-diesel engines).
-Marine propulsion engines -Engines of akind usedforthe propulsion of vehicles ofChapter87 -Other engines Parts suitableforusesolely or principallywiththe engines ofheading 84.07 or84.08.

- Foraircraft engines -Other: --Suitable foruse solelyor principallywith spark- ignition internal combustion piston engines: ---For road motorvehicles ---Formarine craft -- -Other --Other: ---For road motorvehicles ---Formarine craft ---Other Hydraulic turbines,waterwheels, andregulators therefor.
-Hydraulicturbinesandwaterwheels: --Ofapower notexceeding1,000 kW --Ofapowerexceeding 1,000 kWbut notexceeding 10,000 kW --Ofapowerexceeding 10,000 kW -Parts, includingregulators Turbo-jets, turbo-propellers andothergas turbines.
-Turbo-jets: --Ofathrust notexceeding25 kN --Ofathrust exceeding 25 kN -Turbo-propellers: --Ofapower notexceeding1,100 kW --Ofapowerexceeding 1,100 kW -Othergas turbines: --Ofapower notexceeding5,000 kW --Ofapowerexceeding 5,000 kW -Parts: --Ofturbo-jets or turbo-propellers --Other Other engines andmotors.
-Reaction engines otherthan turbo-jets 436 DUTY RATE SITC REV4 UNIT FOR DUTY 0% 20% kg/ea kg/ea 713.33 713.23 5% kg/ea 713.82 0% kg 713.19 20% 0% 0% 20% 0% 0% kg kg kg kg kg kg 713.911 713.912 713.919 713.921 713.922 713.929 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg/ea kg/ea 718.111 718.112 kg/ea kg/ea 718.113 718.19 kg/ea kg/ea 714.411 714.412 kg/ea kg/ea 714.811 714.812 kg/ea kg/ea 714.891 714.892 kg kg 714.91 714.99 0% kg/ea 714.49 HS CET DESCRIPTIONOFGOODS -Hydraulicpowerengines and motors: --Linear acting(cylinders) --Other -Pneumatic powerengines andmotors: --Linear acting(cylinders) --Other -Other -Parts Pumps forliquids, whetherornotfittedwith a measuring device; liquidelevators.
-Pumpsfitted ordesigned to be fitted with a measuringdevice: --Pumps fordispensing fuel or lubricants, of thetype usedin filling-stations orin garages --Other -Hand pumps,otherthanthose ofsubheading 8413.11 or8413.19 - Fuel, lubricatingor coolingmedium pumps for internal combustion piston engines -Concrete pumps -Otherreciprocatingpositivedisplacement pumps -Other rotarypositivedisplacement pumps -Other centrifugal pumps -Other pumps; liquid elevators: --Pumps --Liquidelevators -Parts: --Ofpumps: ---Forthe pumps of subheading8413.30 ---Other --Ofliquid elevators Airorvacuumpumps,air orothergas compressors and fans; ventilating or recycling hoods incorporating afan, whetherornotfitted withfilters.
8414.10 00 8414.20 00 8414.30 00 8414.40 00 8414.51 00 -Vacuum pumps -Hand-or foot-operatedair pumps -Compressors ofakindusedin refrigerating equipment -Air compressors mounted on awheeled chassis for towing - Fans: --Table,floor, wall,window, ceilingor rooffans, 437 DUTY RATE SITC REV4 UNIT FOR DUTY 0% 0% 0% 0% 0% 0% 0% 0% 0% kg/ea kg/ea 718.91 718.931 kg/ea kg/ea kg/ea kg 718.92 718.932 718.939 718.99 kg/ea 742.11 kg/ea kg/ea 742.19 742.711 20% kg/ea 742.2 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg/ea kg/ea kg/ea kg/ea 742.3 742.4 742.5 742.6 kg/ea kg/ea 742.712 742.75 kg kg kg 742.911 742.919 742.95 kg/ea kg/ea kg/ea 743.11 743.13 743.15 kg/ea 743.17 HS CET DESCRIPTIONOFGOODS with a self-contained electric motor of an outputnot exceeding125 W: ---Table ---Floor ---Ceilingor roof ---Other --Other -Hoods havingamaximum horizontal sidenot exceeding120cm -Other -Parts Air conditioningmachines, comprising a motor- driven fanandelements for changing the temperatureand humidity, including those machines inwhichthehumidity cannotbe separately regulated.
-Ofakind designed to be fixed to a window, wall, ceilingorfloor, self-contained or"split-system" -Ofakind usedforpersons, in motorvehicles -Other: --Incorporatingarefrigeratingunitandavalvefor reversal of the cooling/heat cycle (reversible heat pumps) --Other, incorporatingarefrigeratingunit --Not incorporating a refrigeratingunit -Parts Furnaceburners forliquidfuel,forpulverized solidfuel or forgas; mechanical stokers, including theirmechanical grates, mechanical ash dischargers andsimilarappliances.
- Furnaceburnersforliquid fuel -Other furnace burners, includingcombination burners -Mechanical stokers, includingtheirmechanical grates, mechanical ash dischargers and similar appliances -Parts Industrialorlaboratoryfurnaces andovens, including incinerators,non-electric.
- Furnacesand ovens forthe roasting, meltingor other heat-treatment of ores, pyrites orofmetals -Bakeryovens, includingbiscuit ovens -Other -Parts 438 DUTY RATE SITC REV4 UNIT FOR DUTY 20% 20% 20% 20% 5% 5% 5% 0% kg/ea kg/ea kg/ea kg/ea kg/ea kg/ea 743.411 743.412 743.413 743.419 743.43 743.45 kg/ea kg 743.19 743.8 20% kg/ea 741.51 20% kg/ea 741.551 20% kg/ea 741.552 20% 20% 0% kg/ea kg/ea kg 741.553 741.554 741.59 0% 0% 0% kg kg 741.21 741.23 kg 741.25 0% kg 741.28 0% kg/ea 741.36 0% 0% 0% kg/ea kg/ea kg 741.37 741.38 741.39 HS CET DESCRIPTIONOFGOODS DUTY RATE SITC REV4 UNIT FOR DUTY Refrigerators, freezersandother refrigeratingor freezing equipment, electric orother; heat pumps other thanair conditioning machines ofheading 84.15.
-Combined refrigerator-freezers, fitted with separate external doors: ---Frost free, electrical ---Other, electrical ---Non-electrical -Refrigerators, household type: --Compression-type: ---Frost free, electrical ---Other, electrical ---Non-electrical --Other : ---Electrical ---Non-electrical - Freezers ofthechest type, not exceeding800 litre capacity - Freezers ofthe upright type, notexceeding900 litre capacity -Other furniture(chests,cabinets, displaycounters, show-cases andthe like)forstorageand display, incorporatingrefrigeratingorfreezingequipment -Other refrigeratingor freezingequipment;heat pumps: Heat pumps, other than air conditioning machines of heading 84.15 --Other -Parts: -- Furnituredesigned toreceive refrigeratingor freezingequipment --Other Machinery, plant orlaboratory equipment, whetherornot electrically heated(excluding furnaces, ovens andother equipment of heading 85.14), for the treatment ofmaterials by aprocess involving a changeoftemperaturesuchas heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporising, condensingor cooling, otherthan machinery orplant ofa kindusedfordomestic purposes;instantaneous or storagewaterheaters, non-electric -Instantaneous or storagewaterheaters, non-electric: 439 20% 20% 20% kg/ea kg/ea kg/ea 775.211 775.212 775.213 20% 20% 20% 20% 20% 20% kg/ea kg/ea kg/ea 775.214 775.215 775.216 kg/ea kg/ea kg/ea 775.218 775.219 775.221 20% kg/ea 775.222 20% kg/ea 741.43 20% kg/ea 741.451 20% kg 741.459 5% 5% kg 741.491 kg 741.499 HS CET DESCRIPTIONOFGOODS --Instantaneousgas water heaters: ---Fordomesticuse ---Other --Other: ---Solarwaterheaters,fordomesticuse ---Other solar waterheaters ---Other water heaters,fordomesticuse ---Other -Medical, surgical or laboratorysterilizers -Dryers: -- For agricultural products -- For wood, paper pulp,paper orpaperboard --Other -Distillingor rectifying plant -Heat exchangeunits -Machineryforliquefyingair or othergases -Othermachinery, plantand equipment: -- For makinghot drinks or for cookingor heating food --Other -Parts Calendering orother rolling machines, other than formetals orglass, andcylinders therefor.
-Calenderingor other rollingmachines -Parts: --Cylinders --Other Centrifuges, includingcentrifugal dryers; filtering orpurifying machinery andapparatus, forliquids orgases.
8421.11 00 8421.12 00 8421.12 10 8421.12 90 8421.19 00 8421.21 00 8421.22 00 8421.23 00 -Centrifuges, includingcentrifugal dryers: --Cream separators --Clothes-dryers: ---Fordomesticuse ---Other --Other - Filteringor purifyingmachineryand apparatus for liquids: -- For filteringor purifyingwater -- For filteringor purifyingbeverages other than water --Oil or petrol-filters forinternal combustion engines: 440 DUTY RATE SITC REV4 UNIT FOR DUTY 20% 20% Kg/ea Kg/ea 741.811 741.819 20% 20% 20% 20% 0% Free 0% 0% 0% 0% 0% 5% 5% 5% 741.821 741.822 741.823 741.829 741.83 741.84 741.85 741.86 741.73 741.74 741.75 kg/ea kg/ea kg/ea kg/ea kg/ea kg/ea kg/ea kg/ea kg/ea kg/ea 741.87 kg/ea Kg 741.89 741.9 0% kg/ea 745.91 0% 0% kg kg 745.931 745.939 0% kg/ea 743.51 20% 5% 5% kg/ea kg/ea kg/ea 743.551 743.559 743.59 0% 0% kg/ea kg/ea 743.61 743.62 HS CET DESCRIPTIONOFGOODS 8421.23 10 8421.23 20 8421.29 00 8421.31 00 8421.39 00 8421.91 00 8421.91 10 8421.91 90 8421.99 00 ---Oil filters ---Petrol filters --Other - Filteringor purifyingmachineryand apparatus for gases: --Intakeair filtersforinternal combustion engines --Other -Parts --Ofcentrifuges, includingcentrifugal dryers: ---Forthe clothes-dryers of Subheading8421.12.10 ---Other --Other DUTY RATE 25% 25% 5% UNIT FOR DUTY kg/ea kg/ea kg/ea SITC REV4 743.631 743.632 743.67 25% 5% kg/ea kg/ea 743.64 743.69 0% 0% 0% kg/ea kg/ea kg/ea 743.911 743.919 743.95 84.22 Dishwashing machines;machineryfor cleaning or drying bottles or other containers;machinery for filling, closing, sealing orlabelling bottles, cans, boxes, bags orother containers;machinery for capsulingbottles, jars, tubes andsimilar containers; otherpacking orwrapping machinery (includingheat-shrinkwrapping machinery); machinery foraeratingbeverages.
8422.11 00 8422.19 00 8422.20 00 8422.30 00 8422.40 00 8422.90 00 84.23 8423.10 00 8423.20 00 8423.30 00 -Dish washingmachines: --Ofthe household type --Other -Machineryfor cleaning ordrying bottles orother containers -Machineryfor filling, closing, sealingor labelling bottles, cans, boxes, bagsor other containers; machineryfor capsuling bottles, jars, tubes and similar containers; machineryforaeratingbeverages -Other packingor wrappingmachinery(including heat-shrink wrappingmachinery) -Parts Weighing machinery (excludingbalances ofa sensitivity of5 cg orbetter), including weight operatedcounting or checking machines;weighing machineweights ofallkinds.
-Personal weighingmachines, includingbabyscales; household scales -Scales forcontinuous weighingofgoods on conveyors -Constantweight scalesand scales for discharginga predetermined weight ofmaterial into a bagor container, includinghopper scales 441 20% 0% 0% kg/ea kg/ea kg/ea 775.3 745.21 745.23 0% kg/ea 745.271 0% 0% kg/ea 745.272 kg 745.29 20% kg/ea 745.32 0% 0% kg/ea 745.311 kg/ea 745.312 HS CET DESCRIPTIONOFGOODS -Other weighingmachinery: --Havingamaximum weighingcapacitynot exceeding30 kg --Havingamaximum weighingcapacityexceeding 30 kgbut notexceeding 5,000 kg --Other -Weighingmachineweights of allkinds; parts of weighingmachinery Mechanical appliances (whetherornothand- operated) forprojecting, dispersing orspraying liquids or powders; fire extinguishers, whetheror not charged; spray guns andsimilarappliances; steamorsand blasting machines andsimilar jet projectingmachines.
- Fireextinguishers, whether ornot charged -Sprayguns and similarappliances -Steam or sand blasting machines and similarjet projectingmachines -Agricultural or horticultural sprayers: --Portablesprayers --Other -Other appliances: --Agricultural or horticultural --Other -Parts: ---Of agricultural sprayers ---Other Pulley tackle and hoists other thanskip hoists; winches andcapstans; jacks.
-Pulleytackle and hoists other than skip hoists or hoists of akind used forraisingvehicles: --Powered byelectric motor --Other -Winches; capstans: --Powered byelectric motor --Other -Jacks; hoists of akind used forraisingvehicles: --Built-in jackingsystems of atypeusedingarages --Otherjacks and hoists, hydraulic: ---Portablejacks forroad motorvehicles ---Other --Other DUTY RATE SITC REV4 UNIT FOR DUTY 0% 0% 0% 0% kg/ea 745.313 kg/ea 745.314 kg/ea kg 745.319 745.39 Free 5% 0% kg/ea kg/ea kg/ea 745.61 745.62 745.63 0% 0% kg/ea kg/ea 745.641 745.649 Free 0% kg/ea kg/ea 745.642 745.65 Free 0% kg kg 745.681 745.689 0% 0% 0% 0% kg/ea kg/ea 744.211 744.219 kg/ea kg/ea 744.251 744.259 0% kg/ea 744.41 5% 5% 5% kg/ea kg/ea kg/ea 744.431 744.439 744.49 442 HS CET DESCRIPTIONOFGOODS DUTY RATE SITC REV4 UNIT FOR DUTY Ships’derricks; cranes,including cable cranes; mobilelifting frames, straddle carriers andworks trucks fittedwith a crane.
-Overhead travelling cranes, transporter cranes, gantrycranes, bridgecranes, mobileliftingframes and straddle carriers: --Overhead travellingcraneson fixed support --Mobile liftingframeson tyresand straddlecarriers --Other -Towercranes -Portal orpedestal jib cranes -Other machinery, self-propelled: --On tyres: ---Sugarcaneloading machinery ---Other --Other -Other machinery: --Designedformountingon road vehicles --Other Fork-lift trucks; otherworks trucks fittedwith lifting orhandling equipment.
-Self-propelled trucks poweredbyan electric motor -Other self-propelled trucks -Other trucks Otherlifting, handling,loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics).
-Liftsand skip hoists -Pneumatic elevators and conveyors -Other continuous-action elevators andconveyors, forgoods or materials: --Speciallydesignedforundergrounduse --Other, bucket type --Other, belttype --Other -Escalatorsand moving walkways -Teleferics, chair-lifts, ski-draglines; traction mechanisms for funiculars -Other machinery 84.29 Self-propelledbulldozers, angeldozers, graders, 443 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg/ea kg/ea kg/ea kg/ea kg/ea 744.31 744.32 744.33 744.34 744.35 kg/ea kg/ea kg/ea 744.371 744.372 744.379 kg/ea kg/ea 744.391 744.399 kg/ea kg/ea kg/ea 744.11 744.12 744.13 kg/ea kg/ea 744.81 744.71 kg/ea kg/ea kg/ea kg/ea kg/ea kg/ea 744.72 744.73 744.74 744.79 744.85 744.892 kg/ea 744.899 HS CET DESCRIPTIONOFGOODS DUTY RATE SITC REV4 UNIT FOR DUTY levellers, scrapers,mechanical shovels, excavators, shovel loaders, tamping machines androadrollers.
-Bulldozers and angledozers : --Track laying --Other -Graders and levellers -Scrapers -Tampingmachines androad rollers: ---Tampingmachines ---Road rollers -Mechanical shovels, excavatorsand shovel loaders: --Front-end shovel loaders --Machinerywith a 360° revolvingsuperstructure --Other Othermoving, grading, levelling, scraping, excavating, tamping, compacting,extracting or boring machinery, forearth,minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow- blowers.
-Pile-drivers andpile-extractors -Snow-ploughsand snow-blowers -Coal or rockcutters andtunnellingmachinery: --Self-propelled --Other -Other boringor sinking machinery: --Self-propelled --Other -Other machinery, self-propelled -Other machinery, not self-propelled: --Tampingor compactingmachinery --Other Parts suitableforusesolely or principallywiththe machinery of headings84.25 to 84.30.
-Ofmachineryof heading84.25 -Ofmachineryof heading84.27 -Ofmachineryof heading84.28: --Oflifts, skip hoists or escalators --Other -Ofmachineryof heading84.26, 84.29 or84.30: --Buckets, shovels,grabs andgrips --Bulldozer orangledozerblades --Parts for boringor sinkingmachineryof 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 444 kg/ea kg/ea kg/ea kg/ea 723.111 723.119 723.12 723.31 kg/ea kg/ea 723.331 723.332 kg/ea kg/ea kg/ea 723.21 723.22 723.29 kg/ea kg/ea 723.41 723.42 kg/ea kg/ea 723.35 723.43 kg/ea kg/ea kg/ea 723.37 723.44 723.39 kg/ea kg/ea 723.45 723.47 kg kg kg kg kg kg kg 744.91 744.92 744.93 744.94 723.91 723.92 723.93 HS CET DESCRIPTIONOFGOODS subheading8430.41 or8430.49 --Other: ---Ofmachineryofheading84.29 or84.30 ---Other Agricultural, horticultural or forestrymachinery forsoil preparationor cultivation; lawnorsports- groundrollers.
-Ploughs -Harrows, scarifiers,cultivators, weeders and hoes: --Discharrows --Other -Seeders, planters andtransplanters: --No-tilldirect seeders,planters and transplanters --Other -Manurespreaders andfertilizer distributors: --Manurespreaders --Fertiliser distributors -Other machinery: ---Lawn orsports-ground rollers ---Other -Parts: ---Oflawn orsports-ground rollers ---Other Harvesting or threshing machinery, including straworfodder balers; grass or haymowers; machines for cleaning, sorting orgrading eggs, fruit orotheragricultural produce, other than machinery of heading 84.37.
-Mowers for lawns, parks or sports-grounds: --Powered, with the cuttingdevicerotatingin a horizontal plane --Other -Other mowers, includingcutter barsfortractor mounting -Other haymakingmachinery -Straw or fodder balers,includingpick-up balers -Other harvestingmachinery; threshingmachinery: --Combineharvester-threshers --Other threshingmachinery --Root or tuber harvestingmachines --Other: ---Sugarcaneharvesters ---Other 445 DUTY RATE SITC REV4 UNIT FOR DUTY 0% 0% kg kg 723.991 723.999 Free kg/ea 721.11 Free Free Free Free Free Free kg/ea kg/ea 721.131 721.139 kg/ea kg/ea 721.1211 721.1219 kg/ea kg/ea 721.1221 721.1222 0% Free kg/ea kg/ea 721.181 721.189 0% Free kg kg 721.191 721.199 0% kg/ea 721.211 0% Free kg/ea kg/ea 721.219 721.231 Free Free Free Free Free Free Free kg/ea kg/ea 721.232 721.233 kg/ea kg/ea kg/ea 721.22 721.234 721.235 kg/ea kg/ea 721.236 721.239 HS CET DESCRIPTIONOFGOODS 8433.60 00 8433.90 00 8433.90 10 8433.90 90 84.34 8434.10 00 8434.20 00 8434.90 00 84.35 8435.10 00 8435.90 00 84.36 -Machines for cleaning,sortingorgrading eggs, fruit orotheragricultural produce -Parts: ---Ofmowers for lawns, parks orsports-groundsof subheadings 8433.11 and8433.19 ---Other Milkingmachines anddairy machinery.
-Milkingmachines -Dairymachinery -Parts Presses, crushers andsimilarmachinery usedin themanufactureofwine, cider,fruit juices or similarbeverages.

-Machinery -Parts Otheragricultural, horticultural, forestry, poultry-keeping orbee-keeping machinery, including germination plant fittedwithmechanical or thermalequipment; poultry incubators and brooders.
DUTY RATE SITC REV4 UNIT FOR DUTY Free kg/ea 721.26 0% kg 721.291 Free kg 729.299 Free Free Free kg/ea kg/ea kg 721.31 721.38 721.39 0% 0% kg/ea kg 721.91 721.98 8436.10 00 8436.21 00 8436.29 00 8436.80 10 8436.80 90 8436.91 00 8436.99 00 -Machineryforpreparinganimal feedingstuffs -Poultry-keepingmachinery; poultryincubators and brooders: --Poultryincubators andbrooders --Other -Other machinery: ---Bee-keepingmachinery ---Other -Parts: --Ofpoultry-keepingmachinery and poultry incubators and brooders --Other Free kg/ea 721.961 Free Free Free Free kg/ea kg/ea 721.951 721.959 kg/ea kg/ea 721.962 721.969 Free kg 721.991 Free kg 721.999 84.37 8437.10 00 8437.80 00 8437.90 00 8437.90 10 8437.90 90 Machines for cleaning,sorting orgrading seeds, grainordried leguminous vegetables;machinery usedinthemilling industry orfor theworking of cerealsordried leguminous vegetables, otherthan farm- typemachinery.
-Machines for cleaning,sortingorgradingseed,grain ordried leguminous vegetables -Other machinery -Parts: ---Ofthemachines of subheading8437.10 ---Other 446 Free kg/ea 721.27 0% kg/ea 727.11 Free 0% kg kg 727.191 727.199 HS CET DESCRIPTIONOFGOODS Machinery, notspecified or includedelsewherein thischapter, for theindustrial preparationor manufactureof foodordrink, otherthan machinery for the extraction orpreparationof animal or fixed vegetable fats or oils.
-Bakerymachineryandmachineryfor the manufactureof macaroni, spaghetti or similar products -Machineryforthe manufactureof confectionery, cocoaorchocolate -Machineryforsugar manufacture: ---Grooved rollers, trash plates andscraper tips ---Other -Brewerymachinery -Machineryforthe preparation ofmeat or poultry -Machineryforthe preparation offruits, nuts or vegetables -Othermachinery -Parts: ---Ofthemachines of subheading8438.30.10 ---Other Machinery formaking pulpoffibrous cellulosic materialorformaking orfinishingpaperor paperboard.
-Machineryformaking pulp of fibrous cellulosic material -Machineryformaking paper orpaperboard -Machineryfor finishing paper orpaperboard -Parts: --Ofmachineryformakingpulp of fibrouscellulosic material --Other Book-binding machinery, including book-sewing machines.

-Machinery -Parts Othermachinery formaking up paperpulp, paper orpaperboard, including cutting machines ofall kinds.
8441.10 00 8441.20 00 8441.30 00 8441.40 00 -Cuttingmachines -Machines for makingbags, sacks orenvelopes -Machines for makingcartons, boxes, cases, tubes, drums or similar containers, other than bymoulding -Machines for moulding articles in paper pulp, paper 447 DUTY RATE SITC REV4 UNIT FOR DUTY 0% kg/ea 727.221 0% kg/ea 727.222 10% 0% 0% 0% 0% kg/ea kg/ea kg/ea kg/ea kg/ea 727.223 727.224 727.225 727.226 727.227 0% kg/ea 727.229 10% 0% kg kg 727.291 727.299 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg/ea 725.11 kg/ea kg/ea 725.121 725.122 kg 725.911 kg 725.919 kg/ea kg 726.81 726.89 kg/ea kg/ea kg/ea 725.21 725.23 725.25 kg/ea 725.27 HS CET DESCRIPTIONOFGOODS 8441.80 00 8441.90 00 84.42 orpaperboard -Other machinery -Parts Machinery, apparatus andequipment (otherthan themachines ofheadings 84.56 to 84.65), for preparing ormaking plates, cylinders or other printing components;plates, cylinders andother printing components;plates, cylinders and lithographic stones, prepared forprinting purposes (for example,planed, grainedor polished).
DUTY RATE SITC REV4 UNIT FOR DUTY 0% 0% kg/ea kg 725.29 725.99 8442.30 00 8442.40 00 8442.50 00 -Machinery,apparatus and equipment -Parts ofthe foregoing machinery, apparatus or equipment -Plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printingpurposes(forexample, planed,grained or polished) 0% 0% 0% kg/ea kg 726.313 726.91 kg 726.35 84.43 8443.11 00 8443.12 00 8443.13 00 8443.14 00 8443.15 00 8443.16 00 8443.17 00 8443.19 00 8443.31 00 Printingmachinery used forprinting by means of plates, cylinders andotherprinting components of heading 84.42;otherprinters, copying machines and facsimilemachines, whetherornot combined; parts andaccessories thereof.
-Printingmachineryused forprintingbymeans of plates, cylinders and other printingcomponents of heading84.42: --Offsetprintingmachinery, reel fed --Offset printingmachinery, sheet fed, officetype (usingsheets with one sidenot exceeding22 cm and the other sidenot exceeding36 cm in the unfolded state) --Other offset printing machinery --Letterpress printingmachinery,reel fed, Excludingflexographic printing --Letterpress printingmachinery, other than reel-fed, excludingflexographicprinting -- Flexographic printing machinery --Gravureprintingmachinery --Other -Other printers, copying machines and facsimile machines, whether ornotcombined: --Machineswhich perform two ormoreof the functions of printing,copyingor facsimile transmission, capable ofconnectingto an automatic data processingmachineorto a network 448 0% 0% kg/ea kg/ea 726.51 726.55 0% 0% 0% 0% 0% 0% kg/ea kg/ea 726.59 726.611 kg/ea 726.619 kg/ea kg/ea kg/ea 726.63 726.65 726.69 0% kg/ea 751.94 HS CET DESCRIPTIONOFGOODS 8443.32 00 8443.39 00 8443.91 00 8443.99 00 --Other,capableof connectingtoan automaticdata processingmachine or toanetwork --Other -Parts and accessories: --Parts and accessoriesofprintingmachineryused forprintingbymeans ofplates, cylinders and other printingcomponents of heading84.42 --Other 8444.00 00 Machines for extruding, drawing, texturing or 84.45 8445.11 00 8445.12 00 8445.13 00 8445.19 00 8445.20 00 8445.30 00 8445.40 00 8445.90 00 84.46 8446.10 00 8446.21 00 8446.29 00 8446.30 00 84.47 cutting man-made textilematerials.
Machines forpreparing textilefibres; spinning, doubling or twisting machines andother machinery forproducing textileyarns;textile reeling orwinding (includingweft-winding) machines andmachines forpreparing textileyarns foruseonthemachinesof heading84.46 or84.47.
-Machines for preparing textile fibres: --Cardingmachines --Combingmachines --Drawingor rovingmachines --Other -Textile spinningmachines -Textile doublingor twistingmachines -Textile winding(includingweft-winding) orreeling machines -Other Weaving machines (looms).
- Forweavingfabrics ofawidth notexceeding30cm - Forweavingfabrics ofawidth exceeding30 cm, shuttletype: --Power looms --Other - Forweavingfabrics ofawidth exceeding30 cm, shuttleless type Knittingmachines, stitch-bonding machines and machines formaking gimpedyarn, tulle, lace, embroidery, trimmings, braidornet andmachines for tufting.
8447.11 00 8447.12 00 8447.20 00 8447.90 00 84.48 -Circularknittingmachines: --With cylinder diameter not exceeding165 mm --With cylinder diameter exceeding165 mm - Flat knittingmachines; stitch-bondingmachines -Other Auxiliary machinery forusewith machines of 449 DUTY RATE 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% SITC REV4 UNIT FOR DUTY kg/ea 751.95 kg/ea 751.96 kg 726.99 kg kg/ea 751.97 724.41 kg/ea kg/ea kg/ea kg/ea kg/ea kg/ea kg/ea 724.421 724.422 724.423 724.429 724.431 724.432 724.434 kg/ea 724.54 0% kg/ea 724.511 0% 0% 0% kg/ea kg/ea kg/ea 724.512 724.519 724.513 0% 0% 0% 0% kg/ea kg/ea kg/ea kg/ea 724.521 724.522 724.523 724.53 HS CET DESCRIPTIONOFGOODS DUTY RATE SITC REV4 UNIT FOR DUTY heading 84.44, 84.45, 84.46 or84.47 (for example, dobbies, Jacquards, automaticstopmotions, shuttle changing mechanisms);parts and accessories suitableforusesolely or principally with themachines ofthisheading orofheading 84.44, 84.45, 84.46 or84.47 (for example, spindles andspindleflyers, cardclothing, combs, extruding nipples, shuttles, healdsand heald-frames, hosiery needles).
-Auxiliarymachineryfor machines ofheading84.44, 84.45, 84.46 or84.47: --Dobbies andJacquards; card reducing, copying, purchasingorassembling machines forusetherewith --Other -Parts and accessories ofmachines ofheading84.44 oroftheir auxiliarymachinery -Parts and accessories ofmachines ofheading84.45 orof their auxiliarymachinery: --Card clothing --Ofmachines forpreparingtextile fibres, other than card clothing --Spindles, spindle flyers, spinningrings and ring travellers --Other -Parts and accessories ofweavingmachines (looms) orof their auxiliarymachinery: --Reeds for looms, healds and heald-frames --Other -Parts and accessories ofmachines ofheading84.47 orof their auxiliarymachinery: --Sinkers, needles andother articles used in forming stitches --Other 8448.11 00 8448.19 00 8448.20 00 8448.31 00 8448.32 00 8448.33 00 8448.39 00 8448.42 00 8448.49 00 8448.51 00 8448.59 00 00 Machinery for themanufactureorfinishing offelt ornon-wovens inthepieceorinshapes, including machinery formaking felt hats; blocks formaking hats.
Householdorlaundry-typewashing machines, including machines which bothwashanddry.
-Machines, each of adrylinen capacitynot exceeding10 kg: -- Fully-automaticmachines: ---Fordomesticuse ---Other --Other machines, withbuilt-in centrifugal drier: 450 8450.11 00 8450.11 10 8450.11 90 8450.12 00 8449.00 84.50 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg 724.611 kg kg 724.619 724.491 kg kg 724.492 724.493 kg 724.494 kg 724.499 kg kg 724.672 724.679 kg 724.681 kg kg 724.689 724.55 20% 5% kg/ea kg/ea 775.111 775.112 HS CET DESCRIPTIONOFGOODS 8450.12 10 8450.12 90 8450.19 00 8450.19 10 8450.19 90 8450.20 00 8450.20 10 8450.20 90 8450.90 00 84.51 ---Fordomesticuse ---Other --Other: ---Fordomesticuse ---Other -Machines, each of adrylinen capacityexceeding 10 kg: ---Fordomesticuse ---Other -Parts Machinery (other thanmachines ofheading 84.50) forwashing, cleaning,wringing, drying, ironing, pressing (includingfusing presses), bleaching, dyeing, dressing,finishing, coating or impregnating textileyarns, fabrics ormadeup textilearticles andmachines forapplying the paste to thebase fabric orothersupport used inthe manufactureof floor coverings suchas linoleum; machines for reeling, unreeling, folding, cutting or pinking textilefabrics.
8451.10 00 8451.21 00 8451.29 00 8451.30 00 8451.40 00 8451.50 00 8451.80 00 8451.90 00 84.52 8452.10 00 8452.21 00 8452.29 00 8452.30 00 8452.90 00 84.53 -Dry-cleaningmachines -Dryingmachines: --Each of adrylinencapacitynotexceeding10kg --Other -Ironingmachinesand presses (includingfusing presses) -Washing, bleachingordyeingmachines -Machines for reeling, unreeling, folding, cutting or pinkingtextilefabrics -Other machinery -Parts Sewing machines, other than book-sewing machines ofheading 84.40; furniture, bases and covers specially designed forsewing machines; sewing machineneedles.
-Sewingmachines ofthehousehold type -Other sewingmachines: --Automatic units --Other -Sewingmachine needles - Furniture, basesand covers forsewingmachinesand parts thereof; other parts ofsewingmachines Machinery forpreparing, tanning orworking hides, skins or leatherorformaking orrepairing 451 DUTY RATE 20% 5% 20% 5% UNIT FOR DUTY kg/ea kg/ea SITC REV4 775.113 775.114 kg/ea kg/ea 775.115 775.119 20% 5% 5% kg/ea kg/ea kg 724.711 724.719 724.91 0% kg/ea 724.72 5% 5% 0% 0% 0% 0% 0% kg/ea kg/ea kg/ea 775.12 724.73 724.741 kg/ea kg/ea 724.742 724.743 kg/ea kg 724.749 724.92 0% kg/ea 724.33 0% 0% 0% 0% kg/ea kg/ea kg kg 724.351 724.359 724.391 724.399 HS CET DESCRIPTIONOFGOODS footwear orotherarticles of hides, skins or leather, other thansewing machines.
-Machineryforpreparing, tanningorworkinghides, skinsor leather -Machineryformaking or repairing footwear -Other machinery -Parts Converters, ladles, ingotmoulds andcasting machines, ofa kind usedinmetallurgy orinmetal foundries.

-Converters -Ingot moulds and ladles -Castingmachines -Parts Metal-rolling mills androlls therefor.
-Tubemills -Other rollingmills: --Hot or combination hot and cold --Cold -Rolls for rollingmills -Other parts Machine-tools forworking any material by removal ofmaterial, by laserorotherlight or photon beam, ultrasonic, electro-discharge, electro- chemical, electron beam, ionic-beamor plasma arcprocesses;water-jet cuttingmachines.
-Operated bylaser orother light or photon beam processes: --Operated bylaser --Operated byother light or photon beam processes -Operated byultrasonicprocesses -Operated byelectro-discharge processes -Operated byplasmaarc processes -Water-jet cuttingmachines -Other Machining centers, unit constructionmachines (single station) andmulti-stationtransfer machines, forworkingmetal.
-Machiningcenters -Unit construction machines (single stations) -Multi-station transfer machines Lathes (including turning centers) forremoving metal.
452 DUTY RATE SITC REV4 UNIT FOR DUTY 0% 0% 0% 0% 0% 0% 0% 0% kg/ea 724.81 kg/ea kg/ea kg 724.83 724.85 724.88 kg/ea kg/ea kg/ea kg 737.111 737.112 737.12 737.19 0% kg/ea 737.211 0% 0% 0% 0% kg/ea kg/ea kg/ea kg 737.212 737.219 737.291 737.299 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg/ea kg/ea kg/ea kg/ea kg/ea kg/ea kg/ea 731.111 731.112 731.12 731.13 731.141 731.142 731.19 kg/ea kg/ea kg/ea 731.21 731.22 731.23 HS CET DESCRIPTIONOFGOODS -Horizontal lathes: --Numericallycontrolled --Other -Other lathes: --Numericallycontrolled --Other Machine-tools (including way-typeunit head machines) fordrilling,boring, milling, threading or tapping by removing metal, otherthanlathes (including turningcentres) of heading 84.58.
-Way-typeunithead machines -Other drillingmachines: --Numericallycontrolled --Other -Other boring-millingmachines: --Numericallycontrolled --Other -Other boringmachines: --Numericallycontrolled --Other -Millingmachines,knee-type: --Numericallycontrolled --Other -Other millingmachines: --Numericallycontrolled --Other -Other threadingor tappingmachines Machine-tools fordeburring, sharpening, grinding,honing, lapping, polishing orotherwise finishing metal or cermets bymeans ofgrinding stones, abrasives orpolishing products, other than gear cutting, geargrinding orgearfinishing machines ofheading 84.61.
8460.12 00 8460.19 00 8460.22 00 8460.23 00 8460.24 00 8460.29 00 - Flat- surfacegrindingmachines: --Numericallycontrolled --Other -Othergrindingmachines: --Centrelessgrindingmachines, numerically controlled --Othercylindricalgrindingmachines, numerically controlled --Other, numericallycontrolled --Other 453 DUTY RATE SITC REV4 UNIT FOR DUTY 0% 0% 0% 0% kg/ea kg/ea 731.31 731.37 kg/ea kg/ea 731.35 731.39 0% kg/ea 731.41 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg/ea kg/ea 731.42 731.43 kg/ea kg/ea 731.44 731.45 kg/ea kg/ea 731.461 731.469 kg/ea kg/ea 731.51 731.52 kg/ea kg/ea kg/ea 731.53 731.54 731.57 kg/ea kg/ea 731.61 731.62 kg/ea 721.632 kg/ea 721.633 kg/ea kg/ea 721.634 731.64 HS CET DESCRIPTIONOFGOODS 8460.31 00 8460.39 00 8460.40 00 8460.90 00 84.61 8461.20 00 8461.30 00 8461.40 00 8461.50 00 8461.90 00 84.62 -Sharpening(toolor cuttergrinding) machines: --Numericallycontrolled --Other -Honingor lappingmachines -Other Machine-tools forplaning, shaping, slotting, broaching, gear cutting, geargrinding orgear finishing, sawing, cutting-offandothermachine- tools workingby removing metal or cermets, not elsewherespecified or included.
-Shapingor slottingmachines -Broachingmachines -Gear cutting,geargrindingorgear finishing machines -Sawingor cutting-off machines -Other Machine-tools (including presses)forworking metal by forging, hammering ordie-stamping; machine- tools (including presses)forworking metal by bending,folding, straightening, flattening, shearing,punching ornotching;presses forworking metal ormetal carbides, notspecified above.
8462.10 00 8462.21 00 8462.29 00 8462.31 00 8462.39 00 8462.41 00 8462.49 00 8462.91 00 8462.99 00 84.63 8463.10 00 - Forgingor die-stampingmachines (including presses)and hammers -Bending,folding, straighteningorflattening machines (includingpresses): --Numericallycontrolled --Other -Shearingmachines (includingpresses, other than combined punchingandshearingmachines: --Numerically controlled --Other -Punchingor notchingmachines (includingpresses), includingcombined punchingand shearingmachines: --Numericallycontrolled --Other -Other: --Hydraulicpresses --Other Othermachine-tools forworking metal orcermets, without removingmaterial.
-Draw-benchesforbars,tubes, profiles, wireor the like 454 DUTY RATE SITC REV4 UNIT FOR DUTY 0% 0% 0% 0% 0% 0% 0% 0% 0% kg/ea kg/ea kg/ea kg/ea 731.65 731.66 731.67 731.69 kg/ea kg/ea kg/ea 731.71 731.73 731.75 kg/ea kg/ea 735.77 731.79 0% kg/ea 733.11 0% 0% 0% 0% 0% 0% 0% 0% kg/ea kg/ea 733.12 733.13 kg/ea kg/ea 733.14 733.15 kg/ea kg/ea 733.16 733.17 kg/ea kg/ea 733.181 733.189 0% kg/ea 733.91 HS CET DESCRIPTIONOFGOODS 8463.20 00 8463.30 00 8463.90 00 84.64 8464.10 00 8464.20 00 8464.90 00 -Threadrollingmachines -Machines for working wire -Other Machine-tools forworking stone,ceramics, concrete, asbestos-cement orlikemineral materials or for coldworking glass.
-Sawingmachines -Grindingor polishing machines -Other Machine-tools (including machines fornailing, glueing orotherwise assembling)for stapling, workingwood, cork, bone, hardrubber, hard plastics orsimilarhardmaterials.
-Machines which cancarryout different types of machiningoperations without tool changebetween suchoperations -Machiningcentres -Other: --Sawingmachines --Planing, millingor moulding(bycutting)machines --Grinding, sandingor polishingmachines --Bendingor assemblingmachines --Drillingor morticing machines --Splitting, slicingor paringmachines --Other Parts andaccessories suitableforusesolely or principallywith themachines ofheadings84.56to 84.65, includingworkor tool holders, self-opening dieheads, dividingheads andotherspecial attachments for themachines; tool holders forany typeoftool forworkinginthehand.
-Tool holders and self-openingdieheads -Work holders -Dividingheads and other special attachments for machines -Other: -- For machines of heading84.64 -- For machines of heading84.65 -- For machines of headings 84.56 to 84.61 -- For machines of heading84.62 or84.63 Tools forworking inthehand, pneumatic, hydraulicorwithself-contained electric ornon- 455 DUTY RATE 0% 0% 0% 0% 0% 0% UNIT FOR DUTY kg/ea kg/ea kg/ea SITC REV4 733.93 733.95 733.99 kg/ea kg/ea kg/ea 728.111 728.112 728.119 0% kg/ea 728.121 0% kg/ea 728.128 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg/ea kg/ea kg/ea kg/ea kg/ea kg/ea kg/ea 728.122 728.123 728.124 728.125 728.126 728.127 728.129 kg kg kg kg kg kg kg 735.11 735.13 735.15 735.191 735.192 735.91 735.95 HS CET DESCRIPTIONOFGOODS 8467.11 00 8467.19 00 8467.21 00 8467.22 00 8467.29 00 8467.81 00 8467.89 00 8467.91 00 8467.92 00 8467.99 00 84.68 8468.10 00 8468.20 00 8468.80 00 8468.90 00 [84.69] 84.70 8470.10 00 8470.21 00 8470.29 00 8470.30 00 8470.50 00 8470.90 00 84.71 electricmotor.
-Pneumatic: --Rotarytype (including combined rotary percussion) --Other -With self-contained electric motor: --Drills of allkinds --Saws --Other -Other tools: --Chain saws --Other -Parts: --Ofchain saws --Ofpneumatic tools --Other Machinery andapparatus forsoldering,brazing orwelding,whetherornot capable ofcutting, other thanthose of heading 85.15;gas-operated surface temperingmachines andappliances.
-Hand-held blow pipes -Othergas-operated machineryand apparatus -Other machineryandapparatus -Parts Deleted Calculating machines and pocket-sizedata recording, reproducingand displaying machines with calculatingfunctions; accounting machines, postage- franking machines, ticket-issuing machines andsimilarmachines, incorporating a calculating device; cashregisters.
-Electroniccalculatorscapable ofoperation without an external sourceof electric powerand pocket-size data recording, reproducingand displayingmachines with calculatingfunctions -Other electroniccalculatingmachines: --Incorporatingaprintingdevice --Other -Other calculatingmachines -Cash registers -Other Automaticdata processing machines and units thereof;magneticoroptical readers,machines for 456 DUTY RATE SITC REV4 UNIT FOR DUTY 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg/ea 745.111 kg/ea 745.119 kg/ea kg/ea kg/ea 745.41 745.43 745.45 kg/ea kg/ea 745.121 745.129 kg kg kg 745.191 745.192 745.199 kg/ea kg/ea kg/ea kg 737.41 737.42 737.43 737.49 0% kg/ea 751.21 0% 5% 5% 5% 0% kg/ea kg/ea kg/ea kg/ea kg/ea 751.221 751.222 751.229 751.24 751.28 HS CET DESCRIPTIONOFGOODS transcribing data onto data media incoded form andmachines forprocessing suchdata, not elsewherespecified or included.
-Portable automaticdataprocessingmachines, weighingnot morethan10 kg, consistingof at least a central processingunit, akeyboard andadisplay -Other automaticdata processingmachines: --Comprisingin the same housingat least a central processingunitand an input and output unit, whether ornot combined --Other, presented in the form of systems -Processingunits other than thoseof subheading 8471.41 or8471.49, whetheror not containingin the same housingoneor twoof the followingtypes of unit:storageunits, input units, outputunits -Input or output units,whetheror not containing storageunits in thesamehousing -Storageunits -Other units of automaticdata processingmachines -Other Otherofficemachines (for example, hectographor stencil duplicating machines, addressing machines, automaticbanknotedispensers, coin-sorting machines, coin-counting orwrapping machines, pencil-sharpening machines, perforating or stapling machines).
-Duplicatingmachines -Machines for sortingorfoldingmail or for inserting mail in envelopes orbands, machines foropening, closingor sealingmail and machines foraffixing or cancellingpostagestamps -Other Parts andaccessories (otherthancovers,carrying cases andthelike) suitableforusesolely or principallywith machines ofheadings 84.70 to 84.72.
-Parts and accessories ofthe machines ofheading 84.70: --Oftheelectronic calculatingmachines of subheading8470.10, 8470.21 or8470.29 --Other -Parts and accessories ofthe machines ofheading 84.71 -Parts and accessories ofthe machines ofheading 84.72 457 DUTY RATE SITC REV4 UNIT FOR DUTY 0% kg/ea 752.32 0% kg/ea 752.31 0% 0% kg/ea kg/ea 752.32 752.33 0% 0% 0% 0% kg/ea 752.6 kg/ea kg/ea kg/ea 752.7 752.8 752.9 0% 0% kg/ea kg/ea 751.91 751.93 0% kg/ea 751.99 0% 0% 0% 0% kg 759.951 kg kg 759.959 759.97 kg 759.93 HS CET DESCRIPTIONOFGOODS -Parts and accessories equallysuitable for usewith the machines oftwo ormoreof theheadings 84.70to 84.72 Machinery forsorting,screening, separating, washing, crushing, grinding, mixing orkneading earth, stone, ores or othermineral substances, in solid(includingpowderorpaste) form;machinery foragglomerating, shaping ormoulding solid mineral fuels, ceramicpaste, unhardenedcements, plastering materials orothermineral productsin powderorpasteform;machines forforming foundry moulds ofsand.
-Sorting, screening, separatingor washingmachines -Crushingorgrindingmachines -Mixingor kneadingmachines: --Concreteor mortarmixers --Machinesformixingmineral substances with bitumen --Other -Other machinery -Parts Machines forassembling electric orelectronic lamps, tubes or valves offlashbulbs, inglass envelopes;machines formanufacturing orhot working glassorglassware.
-Machines for assemblingelectric or electronic lamps, tubes or valves orflashbulbs, in glass envelopes -Machines for manufacturingor hot working glass or glassware: --Machinesformaking optical fibres andpreforms thereof --Other -Parts Automaticgoods-vending machines (for example, postagestamp, cigarette, foodorbeverage machines), including money-changing machines.
-Automatic beverage-vendingmachines: --Incorporatingheating or refrigeratingdevices --Other -Other machines: --Incorporatingheating or refrigeratingdevices --Other -Parts 458 DUTY RATE SITC REV4 UNIT FOR DUTY 0% kg 759.8 0% 0% 0% 0% 0% 0% 0% kg/ea kg/ea 728.31 728.32 kg/ea kg/ea 728.331 728.332 kg/ea kg/ea kg 728.339 728.34 728.39 0% kg/ea 728.411 0% 0% 0% kg/ea 728.412 kg/ea kg 728.419 728.51 20% 20% 20% 20% 20% kg/ea kg/ea 745.951 745.952 kg/ea kg/ea kg 745.953 745.959 745.97 HS CET DESCRIPTIONOFGOODS 84.77 8477.10 00 8477.20 00 8477.30 00 8477.40 00 8477.51 00 8477.59 00 8477.80 00 8477.90 00 84.78 Machinery forworkingrubberorplastics orfor themanufactureof products fromthesematerials, not specified or includedelsewhereinthis Chapter.
-Injection-mouldingmachines -Extruders -Blow mouldingmachines -Vacuum mouldingmachines andother thermoformingmachines -Other machineryfor mouldingor otherwiseforming: -- For mouldingorretreadingpneumatic tyres orfor mouldingor otherwiseforminginnertubes --Other -Other machinery -Parts Machinery forpreparing ormaking uptobacco, notspecified or includedelsewhereinthis Chapter.
8478.10 00 8478.90 00 84.79 8479.10 00 8479.20 00 8479.30 00 8479.40 00 8479.50 00 8479.60 00 8479.71 00 8479.79 00 8479.81 00 8479.82 00 8479.89 00 -Machinery -Parts Machines andmechanical appliances having individualfunctions, not specified or included elsewhereinthis Chapter.
-Machineryforpublicworks, buildingor thelike -Machineryfortheextraction orpreparation of animal or fixed vegetablefats or oils -Presses forthemanufactureof particleboard or fibre buildingboard ofwood or other ligneous materials and othermachineryfor treatingwood orcork -Ropeor cable-making machines -Industrial robots, notelsewherespecified or included -Evaporativeair coolers -Passenger boardingbridges: --Ofakind used in airports --Other -Other machines and mechanicalappliances: -- For treatingmetal, includingelectric wirecoil- winders --Mixing, kneading, crushing,grinding, screening, sifting, homogenizing, emulsifyingor stirring machines --Other 459 DUTY RATE SITC REV4 UNIT FOR DUTY 0% 0% 0% 0% 0% 0% 0% 0% kg/ea kg/ea kg/ea kg/ea 728.421 728.422 728.423 728.424 kg/ea 728.425 kg/ea kg/ea kg 728.426 728.429 728.52 0% 0% kg/ea kg 728.43 728.53 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg/ea kg/ea 723.48 727.21 kg/ea 728.44 kg/ea kg/ea 728.491 728.492 kg/ea 728.493 kg/ea kg/ea 728.4951 728.4959 kg/ea 728.46 kg/ea 728.494 0% kg/ea 728.499 HS CET DESCRIPTIONOFGOODS DUTY RATE -Parts Mouldingboxes formetal foundry;mould bases; moulding patterns;mouldsformetal (otherthan ingot moulds),metal carbides, glass, mineral materials, rubberorplastics.
-Mouldingboxes formetal foundry -Mould bases -Mouldingpatterns: ---Ofwood ---Other -Moulds formetal or metal carbides: --Injection orcompression types --Other -Moulds forglass -Moulds formineral materials -Moulds for rubber orplastics: --Injection orcompression types --Other Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing controlledvalves -Pressure-reducingvalves -Valves for oleohydraulicor pneumatic transmissions -Check (nonreturn)valves -Safetyor relief valves -Other appliances -Parts Ballor rollerbearings.
-Ballbearings -Tapered rollerbearings,includingcone and tapered roller assemblies -Spherical roller bearings -Needleroller bearings -Other cylindrical rollerbearings -Other, includingcombined ball/rollerbearings -Parts: --Balls, needles androllers --Other thermostatically valves and 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% SITC REV4 UNIT FOR DUTY kg 728.55 kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 749.11 749.12 749.131 749.139 749.14 749.15 749.16 749.17 749.18 749.19 747.1 747.2 747.3 747.4 747.8 747.9 kg/ea kg/ea 746.1 746.2 kg/ea kg/ea kg/ea kg/ea 746.3 746.4 746.5 746.8 kg kg 746.91 746.99 460 HS CET DESCRIPTIONOFGOODS DUTY RATE SITC REV4 UNIT FOR DUTY 84.83 Transmissionshafts (including camshafts and crankshafts)andcranks; bearing housings and plainshaft bearings; gears andgearing;ballor rollerscrews; gearboxes andotherspeed changers, including torque converters; flywheels andpulleys, includingpulley blocks; clutches and shaft couplings (including universal joints).
-Transmission shafts (includingcam shafts andcrank shafts) and cranks: ---For road motorvehicle engines ---Formarine engines ---For aircraft engines ---Other -Bearinghousings, incorporatingballor roller bearings: ---For road motorvehicle engines ---Formarine engines ---For aircraft engines ---Other -Bearinghousings, not incorporatingballorroller bearings; plain shaft bearings: ---For road motorvehicle engines ---Formarine engines ---For aircraft engines ---Other -Gears andgearing, other than toothed wheels,chain sprockets and other transmission elements presented separately; ballor roller screws;gear boxes andother speed changers, includingtorqueconverters: ---For road motorvehicle engines ---Formarine craft ---For aircraft engines ---Other - Flywheels and pulleys,includingpulleyblocks: ---For road motorvehicle engines ---Formarine craft ---For aircraft engines ---Other -Clutches andshaft couplings (includinguniversal joints): ---Formarine craft ---Other -Toothed wheels, chainsprockets and other 461 20% 0% 0% 0% 20% 0% 0% 0% 20% 0% 0% 0% 20% 0% 0% 0% 20% 0% 0% 0% kg/ea kg/ea kg/ea kg/ea 748.11 748.12 748.13 748.19 kg/ea kg/ea kg/ea kg/ea 748.211 748.212 748.213 748.219 kg/ea kg/ea kg/ea kg/ea 748.221 748.222 748.223 748.229 kg/ea kg/ea kg/ea kg/ea kg/ea kg/ea kg/ea kg/ea 748.41 748.42 748.43 748.49 748.51 748.52 748.53 748.59 0% 0% kg/ea kg/ea 748.61 748.69 HS CET DESCRIPTIONOFGOODS 8483.90 10 8483.90 11 8483.90 19 8483.90 21 8483.90 29 8483.90 31 8483.90 39 8483.90 91 8483.90 99 84.84 8484.10 00 8484.20 00 8484.90 00 [84.85] 84.86 8486.10 00 8486.20 00 8486.30 00 8486.40 00 8486.90 00 transmission elements presented separately; parts: ---For road motorvehicle engines: ----Millchain sprockets ----Other ---Formarine craft: ----Millchain sprockets ----Other ---For aircraft engines: ----Millchain sprockets ----Other ---Other: ----Millchain sprockets ----Other Gaskets andsimilar joints ofmetal sheeting combinedwith othermaterialoroftwo ormore layers ofmetal;sets orassortments ofgasketsand similar joints, dissimilarincomposition, put upin pouches, envelopes or similarpacking;mechanical seals.
-Gaskets and similarjoints of metal sheeting combined with other material or oftwo or morelayers ofmetal -Mechanical seals -Other Deleted Machines andapparatus ofa kindusedsolely or principallyfor themanufactureofsemiconductor boules orwafers, semiconductordevices, electronic integratedcircuits orflat panel displays; machines andapparatus specifiedinNote9 (C) tothis Chapter; parts andaccessories -Machines and apparatus forthe manufactureof boules orwafers -Machines and apparatusforthe manufactureof semiconductor devices orof electronicintegrated circuits -Machines and apparatus forthe manufactureof flat panel displays -Machines and apparatus specifiedin Note 9(C)to this Chapter -Parts and accessories DUTY RATE SITC REV4 UNIT FOR DUTY 0% 20% kg/ea kg 748.911 748.919 0% 0% 0% 0% 0% 0% kg/ea kg 748.921 748.929 kg/ea kg 748.931 748.939 kg/ea kg 748.991 748.999 0% kg 749.21 0% 0% kg kg 749.22 749.29 0% 0% 0% 0% 0% kg/ea 728.211 kg/ea 728.212 kg/ea 728.213 kg/ea 728.22 kg/ea 728.29 462 HS CET DESCRIPTIONOFGOODS DUTY RATE SITC REV4 UNIT FOR DUTY 84.87 Machinery parts, not containing electrical connectors, insulators, coils, contacts orother electrical features, notspecified or included elsewhereinthisChapter.
8487.10 00 8487.90 00 -Ships'or boats'propellers and blades therefor -Other 0% 0% kg kg 749.91 749.99 463 CHAPTER 85 ELECTRICAL MACHINERYANDEQUIPMENTANDPARTS THEREOF; SOUNDRECORDERS ANDREPRODUCERS, TELEVISION IMAGE ANDSOUND RECORDERS ANDREPRODUCERS, ANDPARTS ANDACCESSORIES OFSUCHARTICLES Notes.

1.
1.

ThisChapter doesnotcover: (a) Electricallywarmedblankets,bedpads,foot-muffsor the like;electrically warmed clothing, footwear or ear pads or other electrically warmed articlesworn onor about theperson; (b) Articlesofglassofheading 70.11; (c) Machines and apparatusofheading 84.86; (d) Vacuumapparatusofakind used inmedical,surgical,dentalorveterinary sciences(heading 90.18);or (e) Electricallyheated furnitureofChapter94.

2.
2.

Headings85.01to85.04donotapplytogoodsdescribedinheading85.11,85.12, 85.40, 85.41 or 85.42.

However, metal tank mercury arc rectifiers remain classified inheading 85.04.

3.
3.

Forthepurposesofheading85.07,theexpressionelectricaccumulatorsincludes accumulator’s thosepresentedwithancillarycomponents protectitfromdamage,suchas functionofstoringandsupplyingenergyor electricalconnectors,temperaturecontroldevices (forexample,thermistors)and circuitprotectiondevices.Theymayalsoincludeaportionof the protective housing of thegoodsin whichtheyareto be used.

whichcontributetothe 4.


Heading 85.09coversonly the followingelectro-mechanicalmachines ofthe kind commonlyusedfor domesticpurposes: (a) Floor polishers, food grindersandmixers, andfruitor vegetablejuice extractors, ofanyweight; (b) Othermachines provided the weightofsuchmachinesdoes notexceed 20 kg.
The headingdoes not,however,apply incorporatinga fan,whetherornotfitted withfilters (heading84.14),centrifugal clothes-dryers (heading 84.21),dish washingmachines 84.22), householdwashingmachines(heading84.50),rollerorotherironingmachines tofansorventilatingorrecyclinghoods (heading 464 (heading 84.20 or 84.51), sewing machines (heading 84.52), electric scissors (heading 84.67)or to electro-thermicappliances(heading 85.16).

5.

For thepurposesofheading 85.23: a. b.
"Solid-state non-volatile storage devices” (for example, “flash memory cards”or“flash electronic storagecards”)are storagedeviceswith a connectingsocket,comprisingin E2 PROM”)in thesamehousingone ormore theformofintegrated onaprintedcircuitboard.Theymay includeacontroller in the formofanintegratedcircuitanddiscretepassivecomponents,such ascapacitors andresistors; flash memories(forexample,FLASH circuitsmounted Theterm“smartcards”meanscardswhichhaveembeddedinthemoneor more electronic integratedcircuits read- ofchips.These onlymemory(ROM))in cardsmaycontaincontacts,amagneticstripeoranembeddedantenna butdo notcontain anyother active or passivecircuitelements.
(amicroprocessor,randomaccess the memory(RAM)or form 6.

For the purposes of heading 85.34 “printed circuits” are circuits obtained by formingonan insulating base,byany printing process (forexample, embossing, plating-up, etching) or by the ‘film contactsorotherprinted conductor components(forexampleinductances,resistors, capacitors)alone orinterconnected according toa pre-establishedpattern,other modulate oramplifyanelectricalsignal (for example, semiconductor elements).
whichcanproduce, thanelements technique, elements, circuit” rectify, The expression"printed circuits"doesnotcovercircuitscombinedwithelements other than those obtained individual,discrete resistors,capacitorsorinductances.Printedcircuitsmay, befittedwithnon-printed connecting elements.

printing process, nor does however, it cover during the Thin- or thick-film circuits comprising passive and active elements obtained during thesametechnologicalprocessaretobe classified in heading 85.42.

7.
7.

Forthepurposeofheading85.36,“connectorsforopticalfibres,opticalfibre bundles orcables”means connectors digitalline system.Theyperformnoother function,suchasthe amplification, regeneration or modification ofasignal.

thatsimplymechanically alignopticalfibres toend end ina 8.

Heading85.37doesnotincludecordlessinfrareddevicesfortheremotecontrol of television receiversor other electricalequipment (heading 85.43).

9.
For thepurposesofheadings85.41and85.42: (a) “Diodes, transistors andsimilar semiconductor devices” are semiconductordevicesthe operationofwhich dependsonvariationsin resistivityon theapplication ofan electricfield; (b) “Electronic integrated circuits” are: 465 (i) Monolithicintegrated transistors,resistors, capacitors,inductances,etc)are surfaceof on (essentially)and semiconductormaterial(forexample,doped galliumarsenide,silicongermanium,indiumphosphide)and associated; createdin asemiconductoror circuitsinwhichthecircuitelements(diodes, the mass compound silicon, inseparably the are (ii) Hybridintegrated circuitsinwhichpassiveelements (resistors, capacitors,inductances,etc.
),obtained by thin- or thick-film technology,and integrated (diodes, activeelements circuits,etc.

),obtainedbysemiconductortechnology,are all intentsand purposes indivisibly,by interconnectionsorinterconnecting cables,ona single insulating substrate (glass,ceramic,etc.
).These circuitsmayalsoinclude discrete components; transistors,monolithic combined to (iii) Multichip integrated circuits consisting of two or more interconnected intentsand insulatingsubstrates, monolithic purposesindivisibly,whetherornotonone withorwithoutleadframes,butwithnoother active or passivecircuitelements.
combined ormore integrated circuits all to (iv) thereof, or Multi-componentintegratedcircuits(MCOs):acombinationofone ormoremonolithic,hybrid,ormulti-chipintegrated circuitswithat leastone ofthe followingcomponents:silicon-based sensors, actuators, oscillators, resonators functions orcombinations under ofarticlesclassifiable heading85.32,85.33,85.41,orinductorsclassifiableunderheading 85.04,formed body likeanintegrated circuit,asacomponentofa kind used for assembly onto a printed (PCB) or other carrier, through the connecting ofpins, circuit board leads,balls,lands,bumps, or pads.
allintentsandpurposesindivisiblyintoasingle components performing the to For thepurposeof this definition: 1.

2.

“Components” may be discrete, manufactured independently then assembled onto therest of theMCO, or integrated into other components.

Siliconbasedmeansbuiltonasiliconsubstrate,ormadeofsiliconmaterials,or manufacturedonto integratedcircuitdie.

3.
(a) Silicon based sensorsconsist ofmicroelectronicor mechanicalstructures thatarecreatedinthemassoronthesurfaceofasemiconductorandthat have the function of detecting physical or chemical quantities and transducingtheseintoelectricsignals,causedbyresultingvariationsin electricpropertiesordisplacementofamechanicalstructure.“Physicalor chemicalquantities”relatestorealworldphenomena,suchaspressure, acoustic waves, acceleration, vibration, movement, orientation, strain, 466 magnetic field strength, electric field strength, light, radioactivity, humidity,flow, chemicals concentration, etc.
(b) “Siliconbased actuators”consistofmicroelectronicandmechanical structures that are created in the mass or on the surface of a semiconductorandthathave the functionofconvertingelectricalsignals into physicalmovement.
(c) (d) “Siliconbased resonators”arecomponents thatconsistofmicroelectronic ormechanicalstructures ofa semiconductorandhavethe functionofgeneratingamechanicalor electrical oscillation of a predefined frequency that depends on the physicalgeometry of thesestructures in responseto an externalinput.
createdinthe mass oronthe thatare surface “Siliconbased activecomponentsthatconsistof oscillators”are microelectronicormechanicalstructuresthatarecreatedinthemassor on the surfaceofa semiconductorand that have the functionofgenerating a mechanical or electrical oscillation of a predefined frequency that dependson thephysicalgeometry of thesestructures.
FortheclassificationofthearticlesdefinedinthisNote,headings85.41and 85.42shalltakeprecedenceoveranyotherheadingintheNomenclature,except in the case ofheading 85.23,whichmightcover thembyreference to,in particular, their function.

10.

For thepurposesofheading 85.48, "spentprimarycells,spentprimarybatteries andspentelectricaccumulators" arethosewhich areneither usableassuch becauseofbreakage,cutting-up, wear or other reasons, norcapableofbeing recharged.

Subheading Note.

1.


Subheading8527.12coversonlycassette-playerswithbuilt-inamplifier,without built-in loudspeaker, capable ofoperatingwithout anexternalsource ofelectric power andthedimensionsofwhich do not exceed170mm x100mm x45 mm.

HS CET DESCRIPTIONOFGOODS 85.01 8501.10 00 8501.20 00 8501.31 00 8501.32 00 8501.33 00 Electric motors and generators(excluding generating sets).
-Motors ofan outputnotexceeding37.5W - UniversalAC/DCmotorsofan outputexceeding37.5W - OtherDCmotors;DCgenerators: -- Ofan outputnotexceeding750 W -- Ofan outputexceeding750 W butnotexceeding 75 kW -- Ofan outputexceeding75 kW butnotexceeding 375 kW DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% 0% 0% 0% kg&u kg&u kg&u kg&u 716.1 716.311 716.21 716.22 kg&u 716.23 467 HS CET DESCRIPTIONOFGOODS -- Ofan outputexceeding375 kW - OtherACmotors, single-phase - OtherACmotors, multi-phase: -- Ofan outputnotexceeding750 W -- Ofanoutputexceeding750 W butnotexceeding 75 kW -- Ofan outputexceeding75 kW - ACgenerators (alternators): -- Ofan outputnotexceeding75 kVA -- Ofanoutputexceeding75 kVAbutnotexceeding375 kVA -- Ofan outputexceeding375 kVAbutnotexceeding750 kVA -- Ofan outputexceeding750 kVA Electric generatingsetsand rotary converters.
- Generatingsets with compression-ignition internal combustion pistonengines(dieselorsemi-dieselengines): -- Ofan outputnotexceeding75 kVA -- Ofan outputexceeding75kVAbutnotexceeding375 kVA -- Ofan outputexceeding375 kVA - Generatingsets with spark-ignitioninternalcombustion piston engines - Othergeneratingsets: --Wind-powered -- Other -Electric rotaryconverters Partssuitablefor usesolely or principallywiththe machines ofheading85.01 or 85.02.
Electricaltransformers, static converters (forexample, rectifiers)and inductors.
- Ballastsfordischarge lamps ortubes -Liquid dielectrictransformers: -- Havinga power handlingcapacitynotexceeding650 kVA -- Havinga power handlingcapacityexceeding650 kVA butnotexceeding10,000 kVA -- Havinga power handlingcapacityexceeding10,000 kVA - Othertransformers: -- Havinga power handlingcapacitynotexceeding 1 kVA -- Havinga power handlingcapacityexceeding 1 kVAbutnotexceeding 16 kVA -- Havinga powerhandlingcapacityexceeding 468 DUTY RATE 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% UNIT FOR DUTY kg&u kg&u SITC REV4 716.24 716.312 kg&u kg&u 716.313 716.314 kg&u 716.319 kg&u kg&u 716.321 716.322 kg&u 716.323 kg&u 716.324 kg&u kg&u kg&u kg&u kg&u kg&u kg&u kg 716.511 716.512 716.513 716.514 716.521 716.529 716.4 716.9 0% kg&u 771.23 0% 0% 0% kg&u 771.111 kg&u 771.112 kg&u 771.113 0% kg&u 771.191 0% kg&u 771.192 0% kg&u 771.193 HS CET DESCRIPTIONOFGOODS kVAbutnotexceeding500 kVA -- Havinga power handlingcapacityexceeding 500 kVA -Static converters - Otherinductors -Parts Electro-magnets;permanentmagnets and articles intended to become permanentmagnets after magnetisation;electro-magnetic orpermanentmagnet chucks, clamps andsimilar holding devices; electro-magneticcouplings, clutches and brakes; electro-magneticlifting heads.
-Permanentmagnets and articles intendedto become permanentmagnets aftermagnetization: -- Ofmetal -- Other -Electro-magnetic couplings, clutchesand brakes - Other,includingparts Primarycells andprimary batteries.

-Manganesedioxide -Mercuric oxide -Silveroxide -Lithium - Air-zinc - Otherprimarycells and primarybatteries.

-Parts Electric accumulators,includingseparators therefor, whether or notrectangular (including square).
-Lead-acid, ofa kindusedforstartingpistonengines - Otherlead-acid accumulators - Nickel-cadmium - Nickel-iron - Nickel-metalhydride -Lithium-ion - Otheraccumulators -Parts: ---Lead grids;platescoated with paste --- Otherparts Vacuum cleaners -With self-contained electric motor: -- Ofa power notexceeding1,500W and havinga dust bagorotherreceptacle capacitynotexceeding20 L -- Other 469 DUTY RATE UNIT FOR DUTY SITC REV4 0% kg&u 771.194 0% 0% 0% kg&u kg&u kg 771.21 771.25 771.29 0% 0% 0% 0% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% kg kg kg kg kg&u kg&u kg&u kg&u kg&u kg&u kg kg&u kg&u kg&u kg&u kg&u kg&u kg&u kg kg 778.811 778.812 778.813 778.815 778.111 778.112 778.113 778.114 778.115 778.119 778.17 778.121 778.122 778.123 778.124 778.129 778.129 778.129 778.191 778.199 20% kg&u 775.511 20% kg&u 775.519 HS CET DESCRIPTIONOFGOODS - Othervacuumcleaners -Parts Electro-mechanicaldomestic appliances,withself- contained electricmotor,otherthan vacuumcleaners ofheading 85.08.
-Foodgrinders andmixers;fruitorvegetablejuice extractors: ---Foodgrinders and mixers ---Fruitorvegetable juiceextractors - Otherappliances: ---Blenders ---Floorpolishers ---Kitchenwaste disposers --- Other -Parts Shavers, hairclippersand hair-removing appliances, with self-contained electric motor.
-Shavers - Hairclippers - Hair-removingappliances -Parts Electricalignition orstarting equipmentofa kind used for spark-ignition orcompression-ignition internal combustion engines (for example,ignitionmagnetos, magneto-dynamos,ignitioncoils, sparking plugs and glowplugs, startermotors);generators(forexample, dynamos, alternators)and cut-outsofa kind used in conjunctionwithsuchengines.
-Sparkingplugs -Ignition magnetos;magneto-dynamos;magnetic flywheels - Distributors;ignition coils -Startermotors anddualpurpose starter-generators - Othergenerators - Otherequipment -Parts Electricallighting orsignalling equipment(excluding articlesofheading 85.39),windscreenwipers, defrostersand demisters, ofa kind usedforcycles or motor vehicles.
-Lightingorvisualsignallingequipmentofa kind used on bicycles - Otherlightingorvisualsignallingequipment -Sound signallingequipment -Windscreen wipers,defrosters and demisters 470 DUTY RATE 20% 5% UNIT FOR DUTY kg&u kg SITC REV4 775.56 775.57 20% 20% 20% 20% 20% 20% 5% 20% 20% 20% 20% kg&u kg&u kg&u kg&u kg&u kg&u kg kg&u kg&u kg&u kg 775.721 775.722 775.732 775.734 775.731 775.739 775.79 775.41 775.42 775.733 775.49 20% 20% kg&u kg&u 778.311 778.312 20% 20% 20% 20% 20% kg&u kg&u kg&u kg&u kg 778.313 778.314 778.315 778.316 778.33 5% kg&u 778.341 25% 25% 25% kg&u kg&u kg&u 778.342 778.343 778.344 DUTY RATE 5% UNIT FOR DUTY kg SITC REV4 778.35 20% 5% kg&u kg 813.12 813.8 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg&u kg&u kg&u kg&u 741.31 741.32 741.33 741.34 kg 741.35 kg&u kg&u kg&u kg&u kg&u kg&u kg&u kg 737.31 737.32 737.33 737.34 737.35 737.36 737.37 737.39 HS CET DESCRIPTIONOFGOODS -Parts Portable electriclamps designedtofunction bytheir own source ofenergy (forexample, dry batteries, accumulators,magnetos),otherthanlighting equipment ofheading 85.12.
-Lamps -Parts Industrialorlaboratory electricfurnaces and ovens (including thosefunctioning by induction or dielectric loss);other industrialorlaboratory equipmentforthe heattreatmentofmaterials byinductionor dielectric loss.
- Resistance heatedfurnaces and ovens -Furnaces andovens functioningbyinductionordielectric loss - Otherfurnaces and ovens - Otherequipmentforthe heattreatmentofmaterials by induction ordielectric loss -Parts Electric (includingelectrically heated gas),laseror otherlight orphoton beam, ultrasonic, electron beam, magnetic pulseorplasmaarcsoldering, brazing or weldingmachines and apparatus,whetherornot capable ofcutting;electric machines and apparatusfor hot sprayingof metals orcermets.
- Brazingorsolderingmachinesandapparatus: --Solderingironsand guns -- Other -Machinesand apparatus for resistance weldingofmetal: --Fullyorpartlyautomatic -- Other -Machinesand apparatus forarc (includingplasma arc) weldingofmetals: --Fullyorpartlyautomatic -- Other - Othermachines andapparatus -Parts Electric instantaneous orstoragewaterheatersand immersionheaters;electric space heatingapparatus and soilheating apparatus;electro-thermic hair- dressing apparatus (for example,hair dryers, hair curlers,curlingtong heaters)and hand dryers;electric smoothingirons;other electro-thermicappliances ofa kind usedfor domestic purposes;electric heating resistors, other thanthose ofheading 85.45 -Electric instantaneous orstorage waterheaters and 471 HS CET DESCRIPTIONOFGOODS immersion heaters: ---Electric instantaneousorstorage waterheaters ---Immersion heaters -Electric spaceheatingapparatusand electricsoilheating apparatus: ---Storage heatingradiators --- Other -Electro-thermic hair-dressingorhand-dryingapparatus: -- Hairdryers -- Otherhair-dressingapparatus -- Hand-dryingapparatus -Electric smoothingirons -Microwave ovens - Otherovens;cookers, cookingplates,boilingrings, grillersandroasters: ---Stovesand cookers --- Other - Otherelectro-thermic appliances: -- Coffeeortea makers --Toasters -- Other -Electric heatingresistors -Parts Telephone sets,includingtelephonesforcellular networksorfor otherwireless networks;other apparatusfor thetransmissionor receptionofvoice, imagesor otherdata,including apparatusfor communicationin awiredorwirelessnetwork(such as a localorwide area network), otherthantransmission or reception apparatus ofheading 84.43, 85.25, 85.27 or 85.28.
-Telephone sets,includingtelephonesforcellular networks or forotherwireless networks: --Line telephone sets withcordless handsets --Telephones forcellularnetworks or forotherwireless networks: ---Portableradio-telephones --- Other -- Other - Otherapparatus fortransmission orreceptionofvoice, imagesorotherdata,including apparatus for communication ina wiredorwirelessnetwork(such as a localorwideareanetwork): -- Base stations 472 DUTY RATE UNIT FOR DUTY SITC REV4 20% 20% kg&u kg&u 775.811 775.812 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 5% kg&u kg&u kg&u kg&u kg&u kg&u kg&u kg&u kg&u kg&u kg&u kg&u kg&u kg 775.821 775.829 775.831 775.832 775.833 775.84 775.861 775.862 775.869 775.871 775.872 775.879 775.88 775.89 5% kg&u 764.111 20% 5% 5% kg&u kg&u kg&u 764.112 764.113 764.119 0% kg&u 764.121 HS CET DESCRIPTIONOFGOODS 8517.62 00 --Machines forthereception, conversionand transmission orregeneration ofvoice, imagesorother data,includingswitchingand routingapparatus [85.20] 85.21 8521.10 00 8521.90 00 -- Other -Parts Microphones and stands therefor;loud-speakers, whether or not mountedin their enclosures; headphonesand earphones,whetheror notcombined with amicrophone, and sets consisting ofamicrophone and one ormoreloudspeakers;audio-frequency electric amplifiers;electric sound amplifier sets.
-Microphones and stands therefore -Loudspeakers, whetherornotmountedintheir enclosures: --Single loudspeakers, mountedintheirenclosures --Multipleloudspeakers,mounted inthe same enclosure -- Other - Headphonesandearphones, whetherornotcombined with a microphone, andsets consistingofa microphone and oneormore loudspeakers.

- Audio-frequencyelectricamplifiers -Electric sound amplifiersets -Parts Sound recordingor reproducing apparatus.
- Apparatus operatedbycoins, banknotes, bankcards, tokensorbyothermeans ofpayment: ---Coin ordisc-operated recordplayers --- Other -Turntables (record-decks) -Telephone answeringmachines - Otherapparatus: -- Using magnetic,opticalorsemiconductormedia: ---Transcribingmachines ---Pocket-size cassette players --- Dictatingmachinesnotcapable ofoperatingwithout an externalsourceofpower --- Othermagnetictaperecordersincorporatingsound reproducingapparatus --- Other -- Other Deleted Video recording or reproducing apparatus,whether or not incorporating a videotuner.
-Magnetic tape-type - Other 473 DUTY RATE 0% UNIT FOR DUTY kg&u SITC REV4 764.122 0% 5% kg&u kg 764.129 764.18 20% kg&u 764.21 20% 20% 20% 20% kg&u kg&u kg&u kg&u 764.221 764.222 764.23 764.24 25% 20% 20% kg&u kg&u kg 764.25 764.26 764.92 25% 20% 20% 20% kg&u kg&u kg&u kg&u 763.311 763.319 763.35 763.36 20% 20% 5% kg&u kg&u kg&u 763.391 733.392 763.393 20% kg&u 763.394 20% 20% kg&u kg&u 763.395 763.399 20% 20% kg&u kg&u 763.81 763.84 HS CET DESCRIPTIONOFGOODS Partsand accessoriessuitablefor use solely or principallywiththeapparatus ofheadings 85.19or 85.21.
-Pick-up cartridges - Other Discs,tapes, solid-state non-volatilestoragedevices, “smartcards”and othermediafor the recording of sound or otherphenomena,whether ornotrecorded, includingmatricesand mastersfor the productionof discs, butexcluding products ofChapter37.
-Magnetic media: -- Cards incorporatinga magneticstripe: --- Unrecorded ---Recorded -- Other: --- Unrecorded audiotapes ---Recorded audio tapes --- Unrecorded videotapes ---Recorded video tapes --- Unrecorded magnetic discs ---Magnetic tapesforreproducingphenomenaotherthan sound or image --- Diskettes --- Other - Opticalmedia: -- Unrecorded: ---Compactdiscs(CD's) --- DigitalVideo Discs(DVD's) --- Other,includingBlu-Raydisks (BD's) -- Other : ---Compactdiscs(CD's) --- DigitalVideoDiscs(DVD's) ---Pre-packaged softwareforautomatic data processing machines, forretailsale --- Other,includingBlu-Raydisks (BD's) -Semi-conductormedia: --Solid-state non-volatile storage devices: --- USBFlash Drive ---Flash memorycards --- Otherunrecorded --- Otherrecorded --"Smartcards": ---Proximitycards 474 DUTY RATE UNIT FOR DUTY SITC REV4 5% 5% kg kg 764.991 764.999 0% 20% 0% 20% 0% 20% 0% 20% 0% 0% 0% 0% 0% 20% 20% 20% kg&u kg&u 898.4211 898.4212 898.4291 898.4292 898.4293 898.4294 898.4295 kg&u kg&u kg&u kg&u kg&u kg&u 898.4296 kg&u kg&u 898.4297 898.4299 kg&u kg&u kg&u kg&u kg&u kg&u 898.4481 898.446 898.4491 898.4482 898.447 898.4483 20% kg&u 898.4492 0% 0% 0% 20% kg&u kg&u kg&u kg&u 898.461 898.462 898.463 898.464 5% kg&u 898.4651 HS CET DESCRIPTIONOFGOODS 90 00 10 90 8523.
52 8523.

80 8523.

80 8523.

80 [85.

24] 85.25 -- Othersmartcards - Other: --- Unrecorded --- Other Deleted Transmission apparatusfor radio-broadcasting or television,whether ornotincorporatingreception apparatus orsound recording orreproducing apparatus;television cameras, digitalcameras and videocamerarecorders.
SITC REV4 DUTY RATE UNIT FOR DUTY 0% kg&u 898.469 0% 20% kg&u kg&u 898.491 898.492 8525.50 00 8525.60 00 8525.80 00 -Transmission apparatus -Transmission apparatusincorporatingreceptionapparatus -Television cameras,digitalcamerasand videocamerarecorders 0% 20% 20% kg&u kg&u kg&u 764.31 764.321 763.84 85.26 8526.

10 8526.

91 8526.
10 8526.

91 8526.

92 85.27 00 00 00 8527.12 00 8527.13 00 8527.1900 8527.2100 8527.2900 8527.9100 8527.9200 8527.9900 85.28 Radar apparatus,radio navigationalaid apparatusand radioremotecontrolapparatus.

- Radarapparatus - Other: -- Radio navigationalaid apparatus -- Radio remote controlapparatus Reception apparatusfor radio-broadcasting,whether or notcombined,inthe same housing,withsoundrecording or reproducingapparatus oraclock.
- Radio-broadcastreceiverscapable ofoperatingwithout anexternalsourceofpower: --Pocket-size radiocassette-players - - Other apparatus combined with sound recording or reproducing apparatus - - Other - Radio-broadcast receivers not capable of operatingwithout an external source of power, of a kind used in motor vehicles: - - Combined with sound recording or reproducingapparatus - - Other - Other: - - Combined with sound recording or reproducingapparatus - - Not combined with sound recording or reproducing apparatus but combined with a clock - - Other Monitorsand projectors,not incorporating televisionreceptionapparatus;reception apparatusfor television,whether ornotincorporatingradio- broadcastreceiversorsound or video recording or reproducing apparatus.
0% kg&u 764.831 5% 5% kg&u kg&u 764.832 764.839 20% 20% kg&u kg&u 762.211 762.212 20% kg&u 762.22 20% 20% kg&u kg&u 762.11 762.12 20% 20% kg&u kg&u 762.81 762.82 20% kg&u 762.89 475 HS CET DESCRIPTIONOFGOODS - Cathode-raytubemonitors: -- Capable ofdirectlyconnectingto and designed foruse with an automatic data processingmachine ofheading 84.71 -- Other - Othermonitors: -- Capable of directlyconnectingto and designed foruse with an automatic data processingmachine ofheading 84.71 -- Other: ---Monitorsincorporatingtelevision reception apparatus --- Other -Projectors: -- Capable ofdirectlyconnectingto and designed foruse with an automatic data processingmachine ofheading 84.71 -- Other - Receptionapparatus fortelevision, whetherornot incorporatingradio-broadcastreceiversorsound orvideo recordingor reproducing apparatus: -- Notdesigned to incorporatea video displayorscreen -- Other, colour -- Other, monochrome Parts suitable for use solely or principally with the apparatus of heading 85.25 to 85.28 - Aerials and aerialreflectors ofallkinds;parts suitable for usetherewith - Other Electricalsignalling,safety or traffic controlequipmentfor railways,tramways, roads, inlandwaterways, parkingfacilities, port installationsor airfields(other than thoseofheading86.08).
-Equipment forrailways ortramways - Otherequipment -Parts Electric sound or visualsignalling apparatus (for example, bells, sirens,indicator panels,burglar orfire alarms), otherthan those ofheading 85.12or85.30.
- Burglarorfire alarms andsimilarapparatus -Indicatorpanels incorporatingliquid crystaldevices (LCD)orlight-emittingdiodes (LED) - Otherapparatus: -Electric sound orvisualsignalingapparatus - Other -Parts DUTY RATE SITC REV4 UNIT FOR DUTY 0% kg&u 761.31 20% kg&u 761.39 0% kg&u 761.41 20% 20% kg&u kg&u 761.42 76149 0% kg&u 761.51 20% kg&u 761.59 20% 20% 20% kg&u kg&u kg&u 761.61 761.62 761.63 5% 5% kg kg 764.931 764.939 Free Free Free kg&u kg&u kg 778.821 778.829 778.83 0% 5% kg&u kg&u 778.841 778.842 20% 5% 5% kg&u kg&u kg&u 778.843 778.849 778.85 476 85.32 Electricalcapacitors,fixed, variableor adjustable(pre-set).
-Fixed capacitorsdesigned forusein 50/60 Hzcircuits and havinga reactive powerhandlingcapacityofnot less than 0.5 kvar (powercapacitors) - Otherfixed capacitors: --Tantalum -- Aluminiumelectrolytic -- Ceramic dielectric, single layer -- Ceramic dielectric, multiplayer -- Dielectric ofpaperorplastics -- Other -Variable oradjustable(pre-set)capacitors -Parts Electricalresistors(including rheostatsand potentiometers), otherthan heating resistors.
-Fixed carbonresistors, compositionorfilm types - Otherfixed resistors: --For apowerhandlingcapacitynotexceeding20W -- Other -Wirewound variable resistors,includingrheostats and potentiometers: --For apowerhandlingcapacitynotexceeding20W -- Other - Othervariable resistors,includingrheostatsand potentiometers -Parts Printed circuits.
Electricalapparatusfor switching or protecting electricalcircuits, orformaking connectionsto orin electricalcircuits (forexample, switches,fuses, lightningarresters,voltage limiters,surgesuppressors, plugs andother connectors junction boxes),for a voltage exceeding 1,000 volts.
-Fuses - Automatic circuitbreakers: --For avoltage ofless than 72.5 kV -- Other -Isolatingswitchesand make-and-breakswitches -Lightningarresters, voltage limitersand surge suppressors - Other Electricalapparatusfor switching or protecting electricalcircuits, orformaking connectionsto orin electricalcircuits (forexample, switches, relays,fuses, surgesuppressors, plugs,sockets,lamp-holders and otherconnectors, junction boxes),for a voltage not 477 0% kg 778.61 0% 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg kg 778.62 778.63 778.64 778.65 778.66 778.67 778.68 778.69 0% kg 772.31 0% 0% 0% 0% 0% 0% 0% kg kg kg kg kg kg kg 772.32 1 772.32 9 772.33 1 772.33 9 772.35 772.38 772.2 0% kg 772.41 0% 0% 0% 0% 0% kg kg kg kg kg 772.42 772.43 772.44 772.45 772.49 HS CET DESCRIPTIONOFGOODS exceeding 1,000 volts;connectorsfor opticalfibres, opticalfibrebundlesor cables.
-Fuses - Automatic circuitbreakers - Otherapparatus forprotectingelectricalcircuits - Relays: --For avoltage notexceeding60V -- Other - Otherswitches -Lamp-holders,plugs andsockets: --Lamp-holders -- Other - Connectorsforopticalfibres, opticalfibre bundles or cables: --- Ofplastics --- Ofcopper --- Ofothermaterial - Otherapparatus Boards, panels,consoles,desks, cabinetsand other bases,equippedwithtwoor moreapparatus ofheading 85.35 or85.36,forelectriccontrolor thedistribution of electricity,including those incorporating instruments or apparatus ofChapter90, and numericalcontrol apparatus, otherthan switching apparatus ofheading 85.17.
-For avoltage notexceeding1,000 V -For avoltage exceeding1,000 V Partssuitablefor use solely or principallywiththe apparatus ofheading 85.35, 85.36 or 85.37.

- Boards, panels, consoles,desks, cabinets and otherbases forthe goods ofheading85.37 notequipped withtheir apparatus - Other Electricalfilamentor dischargelamps, including sealed beamlamp units and ultra-violetorinfra-redlamps; arc-lamps; light-emittingdiode(LED) lamps.
-Sealed beamlamp units - Otherfilament lamps,excludingultra-violetorinfra-red lamps: --Tungsten halogen -- Other, ofa powernotexceeding200 W and fora voltage exceeding100V -- Other - Dischargelamps, otherthan ultra-violetlamps: --Fluorescent,hotcathode 478 DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% 0% 0% 0% 0% 0% 0% 20% 20% 0% 0% kg kg kg kg kg kg kg kg kg kg kg kg 772.51 772.52 772.53 772.541 772.549 772.55 772.57 772.58 772.561 772.562 772.569 772.59 10% 10% kg kg 772.61 772.62 15% kg 772.81 0% kg 772.82 25% kg&u 778.23 20% 20% kg&u kg&u 778.211 778.212 20% kg&u 778.219 20% kg&u 778.221 HS CET DESCRIPTIONOFGOODS 8539.32 00 8539.39 00 8539.41 00 8539.49 00 8539.50 00 8539.90 00 --Mercuryorsodiumvapourlamps;metalhalide lamps -- Other - Ultra-violetor infra-red lamps;arc-lamps: -- Arc-lamps -- Other -Light-emittingdiode(LED) lamps -Parts Thermionic, cold cathodeorphoto-cathodevalvesand tubes (for example, vacuumor vapour or gasfilled valves and tubes,mercury arcrectifyingvalvesand tubes,cathode-ray tubes,televisioncameratubes).
- Cathode-raytelevision picturetubes,including video monitorcathode-raytubes: -- Colour --Monochrome -Television cameratubes; image converters and intensifiers;otherphoto-cathode tubes - Data/graphic display tubes, monochrome;data/graphic displaytubes, colour, witha phosphordotscreen pitch smallerthan0.4 mm - Othercathode-raytubes -Microwave tubes (forexample, magnetrons, klystrons, travellingwavetubes, arcinotrons),excluding grid- controlledtubes: --Magnetrons -- Other - Othervalvesandtubes: -- Receiveroramplifiervalvesandtubes -- Other -Parts: -- Ofcathode-raytubes -- Other Diodes,transistors and similarsemiconductor devices; photosensitive semiconductor devices,including photovoltaiccellswhetheror notassembledin modules or made up into panels;light-emitting diodes (LED); mounted piezo-electric crystals.
- Diodes, other than photosensitive orlight-emittingdiodes (LED) -Transistors, otherthan photosensitive transistors: --With a dissipationrate of lessthan1 W -- Other 479 DUTY RATE 20% 20% UNIT FOR DUTY kg&u kg&u SITC REV4 778.222 778.229 5% 5% 0% 5% 5% 5% 5% 5% 778.241 778.249 kg&u kg&u kg&u 778.78 kg 778.29 kg&u kg&u kg&u 776.11 776.12 776.21 kg&u 776.233 5% kg&u 776.239 0% 0% 0% 0% 0% 0% kg&u kg&u kg&u kg&u kg kg 776.251 776.259 776.271 776.279 776.291 776.299 0% kg&u 776.31 0% 0% kg&u kg&u 776.32 776.33 HS CET DESCRIPTIONOFGOODS -Thyristors, diacsandtriacs, otherthanphotosensitive devices -Photosensitive semiconductordevices, including photovoltaic cells whetherornotassembled in modules or madeup intopanels;light-emittingdiodes (LED) - Othersemiconductordevices -Mounted piezo-electric crystals -Parts Electronic integrated circuits.
-Electronic integratedcircuits: --Processors and controllers, whetherornotcombined withmemories, converters,logic circuits, amplifiers, clocks and timingcircuits,orothercircuits --Memories --Amplifiers -- Other -Parts Electricalmachines and apparatus, having individual functions, notspecified orincluded elsewherein this Chapter.
-Particle accelerators -Signalgenerators -Machinesand apparatus forelectroplating, electrolysis or electrophoresis - Othermachines andapparatus: ---Soundmixingunits(equalizers)fordomestic use --- Other -Parts Insulated(including enamelledor anodized)wire,cable (including co-axialcable)and other insulated electric conductors,whetheror notfittedwith connectors; opticalfibrecables, made up ofindividually sheathed fibres,whetheror notassembledwith electric conductorsorfittedwithconnectors.
-Windingwire: -- Ofcopper: ---Enamelled orplastic-insulated --- Other -- Other - Co-axialcable andotherco-axialelectric conductors -Ignition wiringsets andotherwiringsets ofa kindused in vehicles,aircraftorships - Otherelectricconductors,fora voltage notexceeding 1000V: --Fitted withconnectors -- Other: 480 DUTY RATE 0% 0% 0% 0% 0% UNIT FOR DUTY kg&u SITC REV4 776.35 kg&u 776.37 kg&u kg&u kg 776.39 776.81 776.88 0% kg&u 776.42 0% 0% 0% 0% 0% 0% 0% kg&u kg&u kg&u kg 776.44 776.46 776.49 776.89 kg&u kg&u kg&u 778.71 778.781 778.782 25% 5% 5% kg&u kg&u kg 778.785 778.789 778.79 0% 0% 0% 0% 0% kg kg kg kg kg 773.111 773.112 773.119 773.12 773.13 0% kg 773.161 HS CET DESCRIPTIONOFGOODS ---Plastic-insulated copperconductorsofasize exceeding0.5 mm2 ---Telephone drop wire orstation wire --- Other - Otherelectricconductors,fora voltage exceeding1,000 V: ---Plastic-insulated copperconductorsofasize exceeding0.5 mm2 --- Other - Opticalfibre cables Carbon electrodes, carbon brushes,lamp carbons, battery carbonsand otherarticlesofgraphite orother carbon,with or withoutmetal, ofa kind usedfor electricalpurposes.
-Electrodes: -- Ofa kind used forfurnaces -- Other - Brushes - Other Electricalinsulatorsofany material.

- Ofglass - Ofceramics - Other Insulatingfittingsfor electricalmachines, appliances or equipment, beingfittings wholly ofinsulating material apartfromanyminor components ofmetal(for example,threaded sockets) incorporated during moulding solelyfor purposes ofassembly,other than insulatorsofheading 85.46;electricalconduittubing and jointstherefor, of base metallinedwith insulating material.
-Insulatingfittings ofceramics -Insulatingfittings ofplastics - Other Waste and scrap ofprimary cells, primarybatteries and electricaccumulators;spentprimary cells, spent primary batteriesandspent electric accumulators; electricalparts ofmachinery orapparatus, not specified orincludedelsewhere inthis Chapter.
-Waste andscrap ofprimary cells,primarybatteries and electricaccumulators;spentprimarycells, spentprimary batteriesandspentelectricaccumulators - Other DUTY RATE 15% 15% 0% 15% 0% 0% 0% 0% 0% 0% 0% 0% 0% UNIT FOR DUTY kg kg kg kg kg kg kg kg kg kg kg kg kg SITC REV4 773.162 773.163 773.169 773.171 773.179 773.18 778.861 778.862 778.863 778.869 773.22 773.23 773.24 0% 0% 0% kg kg kg 773.26 773.28 773.29 5% kg 778.131 5% kg 778.139 481 SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATEDTRANSPORTEQUIPMENT Notes.
1.

2.

3.

ThisSectiondoesnotcoverarticlesofheading95.03or95.08,orbobsleighs, toboggansor thelikeofheading 95.06.
Theexpressions"parts"and"partsandaccessories"donotapplytothefollowing articles, whether or not they areidentifiable asfor thegoodsof thisSection: (a) Joints,washersorthelikeofanymaterial(classifiedaccordingtotheir constituentmaterialorinheading84.84)orotherarticles ofvulcanised rubber other than hardrubber (heading40.16); (b) Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(Section XV), or similar goodsofplastics(Chapter39); (c) ArticlesofChapter82(tools); (d) Articlesofheading 83.06; (e) Machinesor apparatusofheadings84.01 to 84.79, or partsthereof,other than theradiators for the articlesof thisSection; articlesofheading84.81 or 84.82 or, providedthey constitute integralpartsofenginesor motors, articlesofheading 84.83; (f) Electricalmachineryor equipment (Chapter 85); (g) ArticlesofChapter90; (h) ArticlesofChapter91; (i) Arms(Chapter93); (j) Lampsor lighting fittingsofheading 94.05;or (k) Brushesofakind usedaspartsofvehicles(heading 96.03).
ReferencesinChapters86to88to"parts"or"accessories"donotapplytoparts Chapters.A oraccessorieswhicharenotsuitableforuse partoraccessorywhichanswers twoor moreoftheheadingsofthoseChaptersistobeclassifiedunderthatheading which correspondsto theprincipal useof thatpartor accessory.

solelyorprincipallywiththearticles descriptionin ofthose toa 4.
For thepurposesof thisSection: (a) Vehiclesspeciallyconstructedtotravelonbothroadandrailareclassified underthe appropriateheading ofChapter87; (b) Amphibiousmotorvehiclesareclassifiedunder theappropriateheadingofChapter87; 482 (c) Aircraftspeciallyconstructed sothattheycanalsobeusedasroadvehicles are classifiedundertheappropriateheadingofChapter88.

5.
5.

Air-cushionvehiclesaretobeclassifiedwithinthisSectionwiththevehiclesto whichtheyaremostakin asfollows: (a) In Chapter86ifdesignedto travelon aguide-track (hovertrains); (b) In Chapter87 if designedto traveloverlandor over bothland andwater; (c) InChapter89ifdesignedtotraveloverwater,whetherornotabletolandon beachesor landing-stagesor also ableto travelover ice.
Partsandaccessoriesofair-cushionvehiclesaretobeclassifiedinthesameway headinginwhichthe air-cushionvehiclesareclassified underthe aboveprovisions.

as thoseofvehiclesofthe track Hovertrain fittings,and signalling,safetyortraffic controlequipmentforhovertrain transportsystems assignalling, safety or traffic controlequipment for railways.
fittings aretobe classifiedasrailwaytrack fixtures and fixtures and 483 CHAPTER 86 RAILWAYOR TRAMWAYLOCOMOTIVES, ROLLING-STOCK ANDPARTSTHEREOF;RAILWAY OR TRAMWAYTRACK FIXTURESANDFITTINGS ANDPARTSTHEREOF; MECHANICAL (INCLUDINGELECTRO-MECHANICAL)TRAFFIC SIGNALLING EQUIPMENTOFALL KINDS Notes.

1.
1.

ThisChapter doesnotcover: (a) Railway or tramway sleepers of wood or of concrete, or concrete guide- tracksectionsfor hovertrains(heading44.06or 68.10); (b) Railwayortramwaytrackconstructionmaterialofironorsteelofheading73.02; or (c) Electrical signalling, safety or traffic controlequipmentofheading 85.30.

2.
2.

Heading 86.07 applies,inter alia, to: (a) Axles,wheels,wheelsets (runninggear), metaltyres,hoopsandhubsand other partsofwheels; (b) Frames,underframes,bogies andbissel-bogies; (c) Axleboxes;brakegear; (d) Buffers forrolling-stock; hooksand othercouplinggearand corridor connections; (e) Coachwork.

3.
3.

Subject to theprovisionsofNote1 above, heading 86.08applies,inter alia, to: (a) Assembledtrack, turntables, platform buffers, loading gauges; (b) Semaphores,mechanicalsignaldiscs,levelcrossingcontrolgear,signal and pointcontrols,and othermechanical(includingelectro-mechanical) signalling, safetyortrafficcontrolequipment,whetherornotfitted for electric lighting, forrailways, tramways,roads,inland waterways,parking facilities, portinstallationsor airfields.
HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 484 86.01 8601.10 00 Rail locomotives powered from an external sourceofelectricityor by electric accumulators.

-Poweredfrom an external sourceofelectricity 8601.20 00 -Powered byelectricaccumulators 86.02 Other raillocomotives;locomotivetenders.
-Diesel-electric locomotives -Other Self-propelledrailway or tramway coaches, vans andtrucks, other thanthose of heading 86.04 -Poweredfrom an external sourceofelectricity -Other Railway or tramwaymaintenanceorservice vehicles, whetherornotself-propelled(for example, workshops, cranes, ballast tampers, trackliners, testing coaches andtrackinspection vehicles).
Railway or tramway passenger coaches, notself- propelled; luggagevans, post office coaches and otherspecial purpose railway or tramway coaches, notself-propelled(excluding those of heading 86.04).

Railway or tramway goods vans andwagons, not self-propelled.

-Tanks wagonsand the like -Self-dischargingvans and wagons, other than those of subheading8606.10 -Other: --Coveredand closed --Open, with non-removable sides ofaheightexceeding60cm --Other Parts ofrailway or tramway locomotives orrolling-stock.
0% 0% 0% 0% 0% 0% 0% kg&u 791.11 kg&u 791.15 kg&u kg&u 791.21 791.29 kg&u kg&u kg&u 791.61 791.69 791.81 0% kg&u 791.7 0% 0% 0% 0% 0% kg&u kg&u 791.821 791.823 kg&u kg&u 791.824 791.825 kg&u 791.829 -Bogies, bissel-bogies,axles and wheels, and parts thereof: --Drivingbogies and bissel-bogies --Other bogies and bissel-bogies --Other, includingparts -Brakes andparts thereof: 0% --Air brakes andparts thereof --Other 0% -Hooks and othercouplingdevices, buffers,andparts thereof 0% 0% 0% 0% -Other: --Oflocomotives --Other 0% 0% kg kg kg kg kg kg kg kg 791.991 791.992 791.993 791.994 791.995 791.996 791.997 791.999 485 HS CET DESCRIPTIONOFGOODS 8608.00 00 8609.00 00 Railway or tramway track fixtures andfittings; mechanical(including electro-mechanical) signaling,safety ortraffic control equipment for railways, tramways, roads, inlandwaterways, parkingfacilities, portinstallations or airfields; parts oftheforegoing.
Containers (includingcontainers for the transport of fluids) specially designedand equippedfor carriage by oneormoremodes of transport.

DUTY RATE UNIT FOR DUTY SITC REV4 0% kg 791.91 0% kg&u 786.3 486 CHAPTER 87 VEHICLESOTHERTHANRAILWAYOR TRAMWAY ROLLING-STOCK, ANDPARTS AND ACCESSORIES THEREOF Notes.

1.

2.

ThisChapterdoesnotcoverrailwayortramwayrolling-stockdesignedsolelyfor running on rails.
For the purposes of this Chapter, "tractors" means vehicles constructed essentially forhaulingorpushinganothervehicle, load,whetheror nottheycontainsubsidiaryprovisionforthe transport,inconnectionwith the main useof thetractor, of tools,seeds,fertilisersor other goods.

appliance or Machinesandworkingtoolsdesigned interchangeableequipmentremainclassifiedin withthetractor, andwhether or notmountedon it.

forfittingto their respective tractorsofheading87.01as headingsevenif presented 3.
Motorchassisfittedwithcabsfallinheadings87.02to87.04,andnotinheading87.06.

4.

Heading 87.12includesallchildren’sbicycles.

Other children’scyclesfallin heading 95.03.

HS CET DESCRIPTIONOFGOODS Tractors (otherthantractors ofheading 87.09).
-Single axle tractors: -- Foruse in agriculture --Other -Road tractorsforsemi-trailers -Track-layingtractors: -- Foruse in agriculture --Other -Other, ofan engine power: --Not exceeding18 kW: ---Foruse in agriculture ---Other --Exceeding18 kWbut notexceeding37 kW: ---Foruse in agriculture ---Other --Exceeding37 kWbut notexceeding75 kW: ---Foruse in agriculture ---Other --Exceeding75 kWbut notexceeding130 kW ---Foruse in agriculture ---Other --Exceeding130 kW: 487 DUTY RATE UNIT FOR DUTY SITCREV4 Free 0% 0% kg&u kg&u kg&u 722.411 722.419 783.2 Free 0% kg&u kg&u 722.31 722.39 Free 0% Free 0% Free 0% kg&u kg&u kg&u kg&u kg&u kg&u 722.4911 722.4919 722.4921 722.4929 722.4931 722.4939 Free 0% kg&u kg&u 722.4941 722.4949 HS CET DESCRIPTIONOFGOODS ---Foruse in agriculture ---Other Motorvehicles for the transport oftenormore persons, including the driver.
--With onlycompression ignition internal combustion piston engine (diesel or semi-diesel): ---Completelyknocked down for assemblyin plants approved for thepurposebythe Competent Authority: ---Coaches, busesandmini-buses, ofaseating capacitynot exceeding21 persons (includingthe driver) ---Coaches, busesandmini-buses, ofaseating capacityexceeding21persons but not exceeding29 persons (includingthe driver) ---Coaches, busesandmini-buses, ofaseating capacityexceeding29persons (includingthe driver) ---Other --Other: ---Coaches, busesandmini-buses, ofaseating capacitynot exceeding21 persons (includingthe driver) ---Coaches, busesandmini-buses, ofaseating capacityexceeding21persons but not exceeding29 persons (includingthe driver) ---Coaches, busesandmini-buses, ofaseating capacityexceeding29persons (includingthe driver) ---Other -With both compression-ignition internal combustion pistonengine (diesel or semidiesel) and electric motor as motorsforpropulsion: --Completelyknocked down for assemblyin plants approved for thepurposebythe Competent Authority: ---Coaches, buses andmini-buses, ofaseating capacitynot exceeding21 persons (includingthe driver) ---Coaches, buses andmini-buses, ofaseating capacityexceeding21persons but not exceeding29 persons (includingthe driver) ---Coaches, buses andmini-buses, ofaseating capacityexceeding29persons (includingthe driver) ---Other --Other: ---Coaches, buses andmini-buses, ofaseating capacitynotexceeding21 persons (includingthe driver) 488 DUTY RATE Free 0% UNIT FOR DUTY kg&u kg&u SITCREV4 722.4951 722.4959 5% kg&u 783.1111 5% kg&u 783.1112 5% 5% kg&u 783.1113 kg&u 783.1114 10% kg&u 783.1115 10% kg&u 783.1116 10% kg&u 783.1117 10% kg&u 783.1119 5% kg&u 783.1121 5% kg&u 783.1122 5% 5% kg&u 783.1123 kg&u 783.1124 10% kg&u 783.1125 HS CET DESCRIPTIONOFGOODS ---Coaches, buses andmini-buses, ofaseating
19 ---Coaches, buses andmini-buses, ofaseating capacityexceeding21persons but not exceeding29 persons (includingthe driver) ---Coaches, buses andmini-buses, ofaseating capacityexceeding29persons (includingthe driver) ---Other -With both spark-ignition internal combustion reciprocatingpiston engine and electric motor as motors forpropulsion: --Completelyknocked down for assemblyin plants approved for thepurposebythe Competent Authority: ---Coaches, buses andmini-buses, ofaseating capacitynot exceeding21 persons (includingthe driver) ---Coaches, buses andmini-buses, ofaseating capacityexceeding21persons but not exceeding29 persons (includingthe driver) ---Coaches, buses andmini-buses, ofaseating capacityexceeding29persons (includingthe driver) ---Other --Other: ---Coaches, buses andmini-buses, ofaseating capacitynot exceeding21 persons (includingthe driver) ---Coaches, buses andmini-buses, ofaseating capacityexceeding21persons but not exceeding29 persons (includingthe driver) ---Coaches, buses andmini-buses, ofaseating capacityexceeding29persons (including the driver) ---Other -With onlyelectric motor forpropulsion: --Completelyknocked down for assemblyin plants approved for thepurposebythe Competent Authority: ---Coaches, buses andmini-buses, ofaseating capacitynot exceeding21 persons (includingthe driver) ---Coaches, buses andmini-buses, ofaseating capacityexceeding21persons but not exceeding29 persons (includingthe driver) ---Coaches, buses andmini-buses, ofaseating capacityexceeding29persons (includingthe driver) ---Other --Other: 489 DUTY RATE 10% UNIT FOR DUTY kg&u SITCREV4 783.1126 10% kg&u 783.1127 10% kg&u 783.1129 5% kg&u 783.1931 5% kg&u 783.1932 5% 5% kg&u 783.1933 kg&u 783.1934 10% kg&u 783.1935 10% kg&u 783.1936 10% kg&u 783.1937 10% kg&u 783.1939 5% kg&u 783.1941 5% kg&u 783.1942 5% 5% kg&u 783.1943 kg&u 783.1944 HS CET DESCRIPTIONOFGOODS 8702.40 21 8702.40 22 8702.40 23 8702.40 29 00 8702.90 8702.90 11 8702.90 12 8702.90 13 8702.90 19 8702.90 21 8702.90 22 8702.90 23 8702.90 29 87.03 8703.10 00
 8703.21 00 8703.21 10 8703.21 90 ---Coaches, busesandmini-buses, ofaseating capacitynot exceeding21 persons (includingthe driver) ---Coaches, buses andmini-buses, ofaseating capacityexceeding21persons but not exceeding29 persons (includingthe driver) ---Coaches, buses andmini-buses, ofaseating capacityexceeding29persons (includingthe driver) ---Other -Other: --Completelyknocked down for assemblyinplants approved for thepurposebythe Competent Authority: ---Coaches, buses andmini-buses, ofaseating capacitynot exceeding21 persons (includingthe driver) ---Coaches, buses andmini-buses, ofa seating capacityexceeding21persons but not exceeding29 persons (includingthe driver) ---Coaches, buses andmini-buses, ofaseating capacityexceeding29persons (includingthe driver) ---Other --Other: ---Coaches, buses andmini-buses, ofaseating capacitynot exceeding21 persons (includingthe driver) ---Coaches, buses andmini-buses, ofaseating capacityexceeding21persons but not exceeding29 persons (includingthe driver) ---Coaches, buses andmini-buses, ofaseating capacityexceeding29persons (includingthe driver) ---Other Motor cars andothermotorvehicles principally designed for the transport of persons (other than those of heading 87.02),including stationwagons andracing cars.
-Vehicles speciallydesignedfortravellingon snow; golf cars and similarvehicles -Other vehicles, with onlyspark-ignition internal combustion reciprocating piston engine: --Ofacylindercapacitynot exceeding1,000cc: ---Completelyknockeddown for assemblyin plants approved for thepurposebythe Competent Authority ---Other 490 DUTY RATE 10% UNIT FOR DUTY kg&u SITCREV4 783.1945 10% kg&u 783.1946 10% kg&u 783.1947 10% kg&u 783.1949 5% kg&u 783.1991 5% kg&u 783.1992 5% 5% kg&u 783.1993 kg&u 783.1994 10% kg&u 783.1995 10% kg&u 783.1996 10% kg&u 783.1997 10% kg&u 783.1999 20% kg&u 781.1 5% kg&u 781.211 20% kg&u 781.219 HS CET DESCRIPTIONOFGOODS --Ofacylindercapacityexceeding1,000ccbut not exceeding1,500cc: ---Completelyknockeddown forassemblyin plants approved for thepurposebythe Competent Authority ---Other --Ofacylindercapacityexceeding1,500ccbut not exceeding3,000cc: ---Completelyknockeddown for assemblyin plants approved for thepurposebythe Competent Authority ---Other, ofacylindercapacityexceeding1,500cc but notexceeding1,599cc ---Other, ofacylindercapacity exceeding1,599cc but notexceeding1,800cc ---Other, ofacylindercapacityexceeding1,800cc but notexceeding2,000cc ---Other, ofacylindercapacityexceeding2,000cc but notexceeding2,500cc ---Other, ofacylindercapacityexceeding2,500cc but notexceeding3,000cc --Ofacylindercapacityexceeding3,000cc: ---Completelyknockeddown for assemblyin plants approved for thepurposebythe Competent Authority ---Other -Other vehicles, with onlycompression-ignition internal combustion piston engine (diesel or semi- diesel): --Ofacylindercapacitynot exceeding1,500cc: ---Completelyknockeddown for assemblyin plants approved for thepurposebythe Competent Authority ---Other --Ofacylindercapacityexceeding1,500ccbut not exceeding2,500cc: ---Completelyknockeddown for
 assemblyin plants approved for thepurposebythe Competent Authority --Other: ---Ofacylindercapacity exceeding1,500ccbut notexceeding1,599cc ---Ofacylindercapacityexceeding1,599ccbut notexceeding1,800cc ---Ofacylindercapacityexceeding1,800ccbut not exceeding2,000cc 491 DUTY RATE UNIT FOR DUTY SITCREV4 5% kg&u 781.221 20% kg&u 781.229 5% kg&u 781.231 20% kg&u 781.2321 20% kg&u 781.2329 20% kg&u 781.233 30% kg&u 781.2341 30% kg&u 781.2349 5% kg&u 781.241 30% kg&u 781.249 5% kg&u 781.251 20% kg&u 781.259 5% kg&u 781.261 20% kg&u 781.2623 20% kg&u 781.2624 20% kg&u 781.2625 HS CET DESCRIPTIONOFGOODS ---Ofacylindercapacityexceeding2,000ccbut not exceeding2,500cc ---Other, ofacylindercapacityexceeding2,500cc ---Completelyknockeddown for assemblyin plants approvedfor thepurposebythe Competent Authority ---Other -Other vehicles, with both spark-ignition internal combustion reciprocating piston engine andelectric motor as motors forpropulsion, other than those capable of beingcharged bypluggingto external sourceofelectricpower -Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi- diesel) and electric motoras motors for propulsion, otherthan thosecapableofbeing charged by pluggingto external sourceof electric power - Other vehicles,with both spark-ignition internal combustion reciprocating piston engine andelectric motor as motors for propulsion, capable ofbeing charged bypluggingto external sourceof electric power -Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi- diesel) and electric motoras motors for propulsion, capable of beingcharged bypluggingto external sourceofelectricpower -Other vehicles, with onlyelectric motor for propulsion -Other Motorvehicles for thetransport ofgoods.
-Dumpers designedforoff-highwayuse -Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): --g.v.w not exceeding5tonnes: ---Completelyknockeddown for assemblyin plants approved for thepurposebythe Competent Authority ---Other --g.v.w exceeding5 tonnes but not exceeding20 tonnes: ---Completelyknockeddown for assemblyin plants approved for thepurposebythe Competent Authority ---Other --g.v.w exceeding20 tonnes: 492 DUTY RATE UNIT FOR DUTY SITCREV4 30% kg&u 781.2626 5% kg&u 781.271 30% 20% kg&u kg&u 781.279 781.281 20% kg&u 781.282 20% kg&u 781.283 20% kg&u 781.284 30% kg&u 781.285 30% kg&u 781.29 10% kg&u 782.11 5% kg&u 782.191 20% kg&u 782.192 5% kg&u 782.193 10% kg&u 782.194 HS CET DESCRIPTIONOFGOODS the spraying ---Completelyknockeddown for assemblyin plants approved for thepurposebythe Competent Authority ---Other -Other, with spark-ignition internal combustion piston engine: --g.v.w not exceeding5tonnes: ---Completelyknockeddown for assemblyin plants approved for thepurposebythe Competent Authority ---Other --g.v.w exceeding5 tonnes: ---Completelyknockeddown for assemblyin plants approved for thepurposebythe Competent Authority ---Other -Other thanthose Special purpose motorvehicles, other ofpersons transport principallydesignedfor orgoods (for example, breakdown lorries, crane lorries, firefighting vehicles, concrete-mixer lorries, lorries, roadsweeperlorries, mobileworkshops, mobile radiological units).
-Cranelorries -Mobile drillingderricks - Firefightingvehicles -Concrete-mixer lorries -Other Chassisfittedwith engines for themotorvehicles of headings 87.01 to 87.05.

- Forthe assemblyofcoaches andbuses - Forthe motor vehicles of heading87.01, 87.04 or87.05 -Other Bodies (including cabs),for themotorvehiclesof headings 87.01 to 87.05.

- Forthe vehicles of heading87.03 -Other: --For coachesand busbodies --Other Parts andaccessories ofthemotorvehicles of headings 87.01 to 87.05.
-Bumpersand parts thereof -Other parts and accessories of bodies (including cabs): --Safetyseat belts 493 DUTY RATE 5% UNIT FOR DUTY kg&u SITCREV4 782.195 10% kg&u 782.196 5% kg&u 782.197 20% kg&u 782.198 5% kg&u 782.1991 10% 30% kg&u kg&u 782.1992 782.1999 0% 0% Free 0% 0% kg&u kg&u kg&u kg&u kg&u 782.21 782.23 782.25 782.27 782.29 5% 5% kg&u kg&u 784.11 784.12 20% kg&u 784.19 5% kg&u 784.21 5% 0% kg&u kg&u 784.251 784.259 30% kg 784.31 30% kg 784.321 HS CET DESCRIPTIONOFGOODS --Other -Brakes and servo-brakes; parts thereof: -- Fortractors(mounted brakelinings) --Other (mountedbrakeliningforother vehicles) --Fortractors --Other vehicles -Gear boxes andparts thereof: -- Fortractors --Other -Drive-axles with differential, whetheror not provided with othertransmission components, and non-driving axles; parts thereof: -- Fortractors --Other -Road wheelsand partsand accessories thereof: -- Fortractors --Other -Suspension systems and parts thereof (including shock-absorbers): -- Fortractors --Other -Other parts and accessories: --Radiators andparts thereof: ---Fortractors ---Other --Silencers (mufflers) and exhaust pipes; parts thereof: ---Fortractors ---Other --Clutches andparts thereof: ---Fortractors ---Other --Steeringwheels, steeringcolumns and steering boxes; parts thereof: ---Fortractors ---Other --Safetyairbags with inflator system;partsthereof --Other: ---CompressedNaturalGas (CNG) systems ---Other, fortractors ---Other DUTY RATE 30% 0% 30% 0% 30% 0% 30% 0% 30% 0% 30% 0% 30% 0% 30% 0% 30% 0% 30% 0% 30% 30% 30% 0% 30% UNIT FOR DUTY kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg SITCREV4 784.329 784.331
 784.332 784.3331 784.3339 784.341 784.349 784.351 784.359 784.3911 784.3919 784.3921 784.3929 784.3931 784.3939 784.3941 784.3949 784.3951 784.3959 784.3961 784.3969 784.397 784.3992 784.3991 784.3999 494 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITCREV4 Works trucks, self-propelled, not fittedwith lifting orhandling equipment, ofthe typeusedin factories, warehouses, dockareas orairports for short distance transport ofgoods; tractors ofthe typeusedonrailway station platforms; parts of the foregoing vehicles.
-Vehicles: --Electrical --Other -Parts Tanks andotherarmoured fighting vehicles, motorized, whetheror notfittedwithweapons, and parts ofsuchvehicles.

Motorcycles (includingmopeds) andcycles fitted with anauxiliary motor, with or without side- cars; side-cars.
-With reciprocatinginternal combustion piston engineof a cylinder capacitynot exceeding50cc: -- Forthe transport ofgoods --Other -With reciprocatinginternal combustion piston engineof a cylinder capacityexceeding50ccbut not exceeding250cc: -- Forthe transport ofgoods --Other -With reciprocatinginternal combustion piston engineof a cylinder capacityexceeding250ccbut not exceeding500cc: -- Forthe transport ofgoods --Other -With reciprocatinginternal combustion piston engineof a cylinder capacityexceeding500ccbut not exceeding800cc: -- Forthe transport ofgoods --Other -With reciprocatinginternal combustion piston engineof a cylinder capacityexceeding800cc: --Forthe transport ofgoods --Other -With electric motor forpropulsion: -- Forthe transport ofgoods --Other -Other: -- Forthe transport ofgoods --Other 495 0% 0% 0% 0% kg&u kg&u kg kg&u 774.14 774.15 774.19 891.11 0% 10% kg&u kg&u 785.111 785.119 5% 10% kg&u kg&u 785.131 785.139 5% 20% kg&u kg&u 785.151 785.159 5% 20% kg&u kg&u 785.161 785.169 5% 20% 5% 20% 5% 20% kg&u kg&u kg&u kg&u kg&u kg&u 785.171 785.179 785.1911 785.1999 785.191 785.199 HS CET DESCRIPTIONOFGOODS Bicycles andother cycles (including delivery tricycles), notmotorised -Forthe transport ofgoods ---Other Carriages fordisabled persons, whetherornot motorizedorotherwisemechanically propelled.
-Not mechanicallypropelled -Other Parts andaccessories ofvehicles ofheadings 87.11 to 87.13.

-Ofmotorcycles (includingmopeds): -Ofcarriages fordisabled persons -Other: --Frames andforks, andparts thereof --Wheel rims and spokes --Hubs, other thancoaster brakinghubsand hub brakes, andfree-wheel sprocket-wheels --Brakes, includingcoasterbrakinghubs and hub brakes, andparts thereof --Saddles --Pedals andcrank-gear, and parts thereof --Other Baby carriages and parts thereof.
Trailers andsemi-trailers; othervehicles,not mechanically propelled; parts thereof.
-Trailersand semi-trailers ofthe caravan type, for housingor camping -Self-loadingor self-unloadingtrailers and semi- trailers for agricultural purposes -Other trailers and semi-trailers forthe transport of goods: --Tanker trailers and tanker semi-trailers --Other -Other trailers and semi-trailers -Other vehicles: --Wheelbarrows --Other -Parts: --Ofwheelbarrows --Other DUTY RATE UNIT FOR DUTY SITCREV4 5% 20% kg&u kg&u 785.21 785.29 Free Free kg&u kg&u 785.311 785.319 5% Free 5% 5% 5% 5% 5% 5% 5% 0% kg kg kg kg kg kg kg&u kg kg kg 785.35 785.36 785.371 785.372 785.373 785.374 785.375 785.376 785.379 894.1 20% kg&u 786.1 5% kg&u 786.21 5% 5% 5% 10% 5% 10% 5% kg&u kg&u kg&u kg&u kg&u kg kg 786.22 786.29 786.83 786.851 786.859 786.891 786.899 496 CHAPTER 88 AIRCRAFT, SPACECRAFT, ANDPARTS THEREOF Subheading Note.
1.

Forthepurposesofsubheadings8802.11to8802.40,theexpression"unladen theweightofthe machineinnormalflyingorder,excludingthe thecrewandoffuelandequipmentotherthanpermanently fitted items ofequipment.

weight"means weightof HS CET DESCRIPTIONOFGOODS 8801.00 88.02 Balloonsanddirigibles;gliders,hangglidersand othernon- poweredaircraft.

Other aircraft(forexample, helicopters, aeroplanes); suborbital spacecraft(includingsatellites)and andspacecraft launchvehicles.
-Helicopters: 8802.11 8802.12 8802.20 00 00 00 8802.30 00 8802.40 00 8802.60 00 88.03 8803.10 8803.20 8803.30 8803.90 00 00 00 00 8804.00 88.05 --Ofan unladen weight notexceeding2,000 kg --Ofan unladen weight exceeding2,000 kg -Aeroplanes andother aircraft, of an unladen weight not exceeding2,000 kg -Aeroplanes andother aircraft, of an unladen weight exceeding2,000 kgbut not exceeding15,000 kg -Aeroplanes andother aircraft, of an unladen weight exceeding15,000 kg -Spacecraft(includingsatellites) and suborbital and spacecraft launch vehicles.
Parts ofgoods ofheading 88.01 or88.02.

-Propellers androtors and parts thereof -Under-carriagesand parts thereof -Other parts of aeroplanes or helicopters -Other Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto.

Aircraftlaunchinggear;deck-arrestororsimilar gear;groundflyingtrainers;partsoftheforegoing articles.
DUTY RATE 20% SITC REV4 792.84 UNIT kg and u 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg&u kg&u kg&u 792.11 792.15 792.2 kg&u 792.3 kg&u 792.4 kg&u 792.5 kg kg kg kg kg 792.91 792.93 792.95 792.97 899.96 8805.10 00 8805.21 8805.29 00 00 -Aircraft launching gearand parts thereof; deck- arrestor or similargear and parts thereof -Ground flyingtrainers and parts thereof: --Air combat simulatorsand parts thereof --Other 0% kg 792.831 5% 5% kg kg 792.833 792.839 497 CHAPTER 89 SHIPS, BOATSANDFLOATING STRUCTURES Note.

1.
1.

A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled,ora completevesselunassembled ordisassembled,is tobe classified inheading89.06ifitdoesnothavethe essentialcharacterofa vesselof aparticular kind.
HS CET DESCRIPTIONOFGOODS ships, excursion Cruise boats,ferry-boats,cargo ships,bargesandsimilarvesselsforthetransport of persons or goods.
-Cruiseships, excursion boats and similar vessels principallydesigned forthetransport of persons; ferry-boats ofall kinds: --Vessels exceeding708 cubic metres --Other -Tankers: --Vessels exceeding708 cubic metres --Other -Refrigerated vessels, other than thoseof subheading 8901.20: --Vessels exceeding708 cubic metres --Other -Other vessels forthe transport ofgoodsand other vessels forthe transportofboth persons and goods: --Vessels exceeding708 cubic metres --Other Fishingvessels;factoryshipsandothervesselsfor processing or preserving fishery products.
-Trawlers of anysize -Vessels exceeding708 cubic metres, other than trawlers -Other fishingvessels -Other Yachtsandothervesselsforpleasureorsports; rowing boats andcanoes.

-Inflatable -Other: --Sailboats, with or without auxiliarymotor --Motorboats, other than outboard motors boats --Other Tugs and pusher craft.
498 DUTY RATE UNIT SITC REV4 0% 0% 0% 0% 0% 0% 0% 0% kg&u kg&u 793.281 793.289 kg&u 793.221 kg&u 793.229 kg&u kg&u 793.261 793.269 kg&u kg&u 793.271 793.279 Free kg&u 793.242 Free kg&u 793.241 Free Free kg&u kg&u 793.243 793.249 20% kg&u 793.11 20% 20% 20% 0% kg&u kg&u kg kg&u 793.12 793.191 793.199 793.7 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITCREV4 89.05 fire-floats, dredgers, cranes Light-vessels, andother vesselsthenavigabilityofwhichis subsidiarytotheirmainfunction; floating docks; floatingor submersible drillingor production platforms.
floating 8905.10 8905.20 8905.90 8905.90 8905.90 00 00 00 10 90 89.06 8906.10 8906.90 00 00 89.07 8907.10 8907.90 8907.90 8907.90 00 00 10 90 -Dredgers - Floatingor submersibledrillingor production platforms -Other: ---House-boats ---Other Other vessels, including warships and lifeboats other thanrowing boats.

-Warships -Other Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons).
-Inflatablerafts -Other: --Buoys andbeacons --Other Free kg&u 793.51 Free kg&u 793.55 0% Free kg&u kg&u 793.591 793.599 0% 0% kg&u kg&u 793.292 793.299 0% kg&u 793.91 Free 0% kg&u kg&u 793.991 793.999 8908.00 Vesselsandotherfloatingstructuresforbreaking up.
Free kg&u 793.3 499 SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS ANDAPPARATUS;CLOCKS ANDWATCHES; MUSICAL INSTRUMENTS; PARTS ANDACCESSORIES THEREOF CHAPTER 90 OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS ANDAPPARATUS;PARTS ANDACCESSORIES THEREOF Notes.

1.
ThisChapter doesnotcover: (a) Articles ofa kind usedinmachines,appliancesor forother technicaluses, ofvulcanised rubberother thanhardrubber(heading40.16),ofleatheror of compositionleather(heading 42.05) orof textile material (heading59.11); (b) Supporting belts or other support articles of textile material, whose intendedeffectonthe organtobesupportedorheldderivessolelyfrom theirelasticity (forexample, maternity belts, thoracic supportbandages, abdominalsupportbandages,supportsfor jointsor muscles) (Section XI); (c) Refractory goods ofheading 69.03;ceramicwares for laboratory, chemical or other technical uses,ofheading 69.09; (d) Glass mirrors,notopticallyworked,ofheading70.09,ormirrorsofbase metalorof precious metal,notbeingopticalelements (heading83.06or Chapter71); (e) Goodsofheading70.07,70.08, 70.11, 70.14,70.15 or 70.17; (f) Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(Section XV)or similargoodsofplastics(Chapter39); (g) Pumpsincorporatingmeasuringdevices, lifting orhandling machinery ofheading84.13;weight- operatedcountingorcheckingmachinery, orseparately presented weights forbalances (heading 84.23); to 84.28); paperorpaperboardcutting machinesofall kinds (heading 84.41); fittings for adjusting work or tools on machine-toolsor water-jetcutting machines,ofheading 84.66, including fittingswithopticaldevicesforreading "optical" dividingheads)butnotthosewhichareinthemselvesessentiallyopticalinstruments(for example,alignmenttelescopes);calculating (heading84.70);valvesorotherappliancesofheading84.81;machines (includingapparatus for sensitizedsemiconductor materials) ofheading 84.86; machines apparatus patternson projectionordrawingofcircuit thescale(forexample, (headings 84.25 and the (h) Searchlights or spotlights of a kind used for cycles or motor vehicles (heading sound 85.12);portableelectriclampsofheading recording,reproducingorre-recordingapparatus sound- heads(heading85.22); television cameras, digital cameras and videocamera recorders navigationalaidapparatusorradioremote (heading85.25);radarapparatus,radio 85.13;cinematographic (heading85.19); 500 controlapparatus(heading85.26);connectors foropticalfibres,opticalfibrebundles orcables (heading sealed beam 85.36); numericalcontrolapparatus ofheading lampunitsofheading 85.39; optical fibre cablesofheading 85.44; 85.37; (i) Searchlights orspotlightsofheading 94.05; (j) ArticlesofChapter95; (k) Monopods, bipods,tripods andsimilar articles, ofheading 96.20; (l) Capacity measures, which are tobeclassified according to their constituentmaterial;or (m) Spools,reelsorsimilarsupports (whicharetobeclassifiedaccordingto their constituentmaterial, for example,in heading 39.23 or SectionXV).
2.
Subject for machines, parts instrumentsorarticlesofthisChapteraretobe classifiedaccording tothe followingrules: accessories to Note above, and 1 apparatus, (a) Partsandaccessorieswhicharegoodsincludedinanyoftheheadingsof thisChapterorofChapter84,85or91(otherthanheading84.87,85.48 or 90.33)are inallcasesto be classified in their respective headings; (b) Otherpartsand accessories,ifsuitable foruse solelyorprincipallywitha particular kind numberof machine, be to ofmachine,instrumentorapparatus,orwitha machines,instrumentsorapparatusofthe instrumentorapparatus classifiedwiththemachines, instrumentsor apparatusof that kind; ofheading90.10, sameheading or90.31)are (includinga 90.13 (c) Allother parts andaccessories areto beclassifiedin heading 90.33.
3.

TheprovisionsofNotes3 and4to Section XVI apply also to thisChapter.

4.

5.

Heading90.05doesnotapplytotelescopicsightsforfittingtoarms,periscopic telescopes forfittingto submarines or tanks,or to telescopes formachines,appliances,instruments orapparatus ofthis Chapter orSectionXVI; such telescopic sights andtelescopes areto beclassifiedinheading 90.13.
Measuringorcheckingopticalinstruments,appliancesormachineswhich,but forthisNote,couldbeclassifiedbothinheading90.13andinheading90.31are inheading 90.31. to be classified 6.

For the purposes of heading 90.21, the expression “orthopaedic appliances”meansappliancesfor: - Preventing or correcting bodily deformities;or - Supportingorholdingpartsofthebodyfollowinganillness,operationor injury.
orthopaedic Orthopaedicappliancesincludefootwearandspecialinsolesdesigned conditions,provided thattheyare either(1)madetomeasure or (2) mass-produced,presented singlyandnotinpairsanddesigned tofiteither foot equally.

tocorrect 501 7.
Heading 90.32appliesonlyto: (a) Instrumentsandapparatusforautomaticallycontrollingtheflow,level, pressure controlling orothervariables theiroperationdependsonan temperature,whetherornot automatically factortobe electricalphenomenonwhichvaries controlled,whicharedesigned thisfactorto,and maintainitat,adesiredvalue, stabilized againstdisturbances,by constantlyor periodicallymeasuring itsactualvalue; and ofliquidsorgases,or forautomatically according tobring the to (b) Automaticregulators ofelectricalquantities,and apparatus forautomaticallycontrollingnon-electricalquantities the operationof which depends on an electrical phenomenon varying according to the factor tobe controlled,whichare stabilized maintainitat,adesiredvalue, factorto,and designedtobring againstdisturbances,by constantlyor periodicallymeasuring itsactualvalue.
instrumentsor this AdditionalCARICOMGuideline 1 Heading 90.06doesnotcover digital cameras(85.25).

HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 90.01 Optical fibres andoptical fibrebundles;optical fibre cables other thanthose of heading 85.44; sheets and plates ofpolarising material; lenses (including contact lenses), prisms,mirrors and otheroptical elements,ofany material, unmounted, other thansuchelements ofglassnot optically worked.
502 HS CET DESCRIPTIONOFGOODS -Optical fibres, optical fibrebundles andcables -Sheets and plates of polarisingmaterial -Contact lenses -Spectacle lenses ofglass -Spectacle lenses ofother materials -Other: ---Colour filters for cameras ---Other Lenses, prisms,mirrorsandotheroptical elements, ofany material,mounted, being parts oforfittings forinstruments orapparatus, other thansuch elements ofglass notoptically worked.
-Objectivelenses: -- For cameras,projectors or photographic enlargers or reducers --Other - Filters: ---Forphotographicorcinematographicapparatus (includingprojectors) ---Other -Other: ---Forphotographicorcinematographicapparatus (includingprojectors) --Other Frames andmountings forspectacles, goggles or the like, and parts thereof.

- Frames and mountings: --Ofplastic --Ofother materials -Parts Spectacles, goggles andthelike, corrective, protectiveorother.
-Sunglasses -Other Binoculars, monoculars, otheroptical telescopes, andmountingstherefor; otherastronomical instruments andmountingstherefor, but not including instruments for radio-astronomy.
-Binoculars -Other instruments: ---Refractingtelescopes (monoculars) ---Other -Parts and accessories (includingmountings): 503 DUTY RATE 0% 0% Free Free Free 20% 0% UNIT FOR DUTY kg kg kg&u kg&u kg&u SITC REV4 884.191 884.192 884.11 884.15 884.17 kg&u kg&u 884.193 884.199 20% 0% 0% 0% 0% 0% 5% 5% 5% kg kg kg kg kg kg 884.31 884.32 884.331 884.339 884.391 884.399 kg&u kg&u kg 884.211 884.219 884.22 20% 20% kg&u kg&u 884.231 884.239 5% kg&u 871.11 0% 0% kg&u kg&u 871.151 871.159 HS CET DESCRIPTIONOFGOODS ---Forrefracting telescopes (binocularsand monoculars) ---Other Photographic (other thancinematographic) cameras; photographic flashlight apparatus and flashbulbs other than dischargelamps ofheading 85.39.
-Cameras speciallydesignedforunderwater use,for aerial surveyor for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes -Instant print cameras -Other cameras: --With athrough-the-lens viewfinder (single lens reflex(SLR)),for rollfilm of awidth notexceeding 35 mm --Other,for rollfilm ofawidth less than35 mm --Other,for rollfilm ofawidth of 35 mm --Other -Photographic flashlight apparatusand flashbulbs: --Dischargelamp (“electronic”) flashlight apparatus --Other -Parts and accessories: -- For cameras --Other Cinematographic cameras and projectors, whether ornotincorporating soundrecording or reproducing apparatus.
-Cameras -Projectors: ---For film of less than16 mmwidth or fordouble 8 mmfilm ---Other -Parts and accessories: -- For cameras -- For projectors Imageprojectors, other thancinematographic; photographic (other thancinematographic) enlargers andreducers.
-Projectors, enlargersand reducers: ---Photographicenlargers and reducers ---Slideprojectors ---Microfilm, microficheor other microform readers, whether ornot capable ofproducing copies 504 DUTY RATE 0% 0% UNIT FOR DUTY kg kg SITC REV4 871.191 871.199 20% kg&u 881.113 20% kg&u 881.114 20% kg&u 881.115 20% 20% 20% 20% 20% 20% 20% kg&u kg&u kg&u 881.116 881.117 881.119 kg&u kg&u 881.131 881.139 kg kg 881.14 881.15 20% kg&u 881.21 20% kg&u 881.221 20% kg&u 881.229 20% 20% kg kg 881.23 881.24 20% 0% 0% kg&u kg&u kg&u 881.323 881.321 881.322 HS CET DESCRIPTIONOFGOODS 9008.50 90 9008.90 00 9008.90 10 9008.90 90 [90.09] 90.10 9010.10 00 9010.50 00 9010.60 00 9010.90 00 90.11 9011.10 00 9011.20 00 9011.80 00 9011.90 00 90.12 9012.10 00 9012.90 00 90.13 9013.10 00 ---Other -Parts and accessories: ---Ofphotographicenlargersand reducers ---Other Deleted Apparatus andequipment forphotographic (including cinematographic)laboratories, not specified or includedelsewhereinthis Chapter; negatoscopes; projectionscreens.
-Apparatus and equipment for automatically developingphotographic(includingcinemato- graphic) film or paper inrolls or for automatically exposingdeveloped filmto rolls of photographic paper -Other apparatusand equipment forphotographic (includingcinematographic)laboratories; negatoscopes -Projection screens -Parts and accessories Compoundoptical microscopes, including those for photomicrography, cinephotomicrography or microprojection.
-Stereoscopic microscopes -Other microscopes, forphotomicrography, cine- photomicrographyor microprojection -Other microscopes -Parts and accessories Microscopes otherthanoptical microscopes; diffraction apparatus.
-Microscopes other thanoptical microscopes; diffraction apparatus -Parts and accessories Liquidcrystaldevices not constituting articles provided formorespecifically inotherheadings; lasers, other thanlaser diodes; otheroptical appliances andinstruments, not specified or includedelsewhereinthis Chapter.
-Telescopic sights forfittingto arms;periscopes; telescopes designed toform parts ofmachines, appliances, instruments or apparatus of this Chapteror Section XVI 9013.20 00 9013.80 00 9013.90 00 -Lasers, other than laserdiodes -Other devices,appliances andinstruments -Parts and accessories 505 DUTY RATE UNIT FOR DUTY SITC REV4 0% kg&u 881.329 20% 0% kg kg 881.341 881.349 20% kg&u 881.351 20% kg&u 881.355 20% 20% kg&u kg 881.356 881.36 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg&u kg&u 871.41 871.43 kg&u kg 871.45 871.49 kg&u 871.31 kg 871.39 871.91 kg and u kg&u kg&u kg 871.92 871.93 871.99 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 Direction finding compasses;othernavigational instruments andappliances.
-Direction findingcompasses -Instruments and appliances foraeronautical or space navigation (other thancompasses) -Other instruments and appliances -Parts and accessories Surveying (includingphotogrammetrical sur- veying), hydrographic, oceanographic, hydrologi- cal, meteorological or geophysical instrumentsand appliances, excluding compasses;rangefinders.
-Rangefinders -Theodolites andtachymeters (tacheometers) -Levels -Photogrammetrical surveyinginstruments and appliances -Other instruments and appliances -Parts and accessories Balances ofa sensitivityof5 cg orbetter, with or withoutweights.
Drawing, marking-out or mathematical calculating instruments (forexample drafting machines, pantographs, protractors,drawing sets, sliderules, disc calculators);instruments formeasuring length, foruseinthehand(for example,measuring rods andtapes, micrometers,calipers), not specified or includedelsewhereinthis Chapter.
-Draftingtablesandmachines, whetheror not automatic -Other drawing, marking-out or mathematical calculatinginstruments -Micrometers,calipersand gauges -Other instruments -Parts and accessories Instruments andappliances usedinmedical, surgical, dental orveterinary sciences, including scintigraphic apparatus, other electro-medical apparatus andsight-testing instruments.
-Electro-diagnostic apparatus (including apparatus for functional exploratoryexamination or for checking physiological parameters): --Electro-cardiographs --Ultrasonicscanningapparatus --Magneticresonanceimagingapparatus 506 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg&u kg&u 874.111 874.112 kg kg 874.119 874.12 kg&u kg&u kg&u kg kg&u kg kg 874.131 874.132 874.133 874.134 874.139 874.14 874.51 kg&u 874.221 kg&u 874.229 kg&u kg&u kg 874.231 874.239 874.24 10% 10% 10% kg&u kg&u kg&u 774.11 774.121 774.122 HS CET DESCRIPTIONOFGOODS --Scintigraphic apparatus --Other -Ultra-violet or infra-redrayapparatus -Syringes,needles,catheters, cannulae and the like: --Syringes, with or without needles --Tubularmetal needlesand needlesforsutures --Other -Other instruments and appliances, used in dental sciences: --Dental drill engines,whetheror notcombinedon a single basewith other dental equipment --Other -Other ophthalmicinstruments andappliances -Other instruments and appliances Mechano-therapy appliances;massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygentherapy, aerosol therapy, artificial respirationorothertherapeutic respiration apparatus.
-Mechano-therapyappliances; massage apparatus; psychological aptitude-testingapparatus -Ozonetherapy, oxygentherapy, aerosol therapy, artificial respiration orother therapeuticrespiration apparatus Otherbreathing appliances andgas masks, excluding protectivemasks having neither mechanical parts nor replaceable filters.
Orthopaedic appliances, including crutches, surgical belts andtrusses; splints andother fractureappliances; artificialparts ofthebody; hearing aids andotherappliances which areworn or carried, or implantedinthebody, to compensatefora defectordisability.
-Orthopaedicor fractureappliances -Artificial teethand dental fittings: --Artificial teeth --Other -Other artificial parts ofthe body: --Artificial joints --Other -Hearing aids, excluding parts and accessories -Pacemakers forstimulatingheart muscles,excluding parts and accessories -Other 507 DUTY RATE 10% 10% 10% 10% 10% 10% UNIT FOR DUTY kg&u kg&u kg SITC REV4 774.123 774.129 774.13 kg&u kg kg&u 872.211 872.212 872.219 10% kg&u 872.11 10% 10% 10% kg&u kg kg&u 872.19 872.25 872.29 10% 10% kg kg 872.31 872.33 10% kg 872.35 Free kg 899.63 10% 10% Free Free Free Free kg kg 899.651 899.659 kg kg kg&u kg&u 899.661 899.669 899.61 899.67 Free kg 899.69 HS CET DESCRIPTIONOFGOODS 90.22 Apparatus based ontheuseofX-rays orofalpha, beta orgammaradiations, whetherornotfor medical, surgical, dental orveterinary uses, including radiographyor radiotherapy apparatus, X-ray tubes andother X-ray generators, high tensiongenerators, control panels anddesks, screens, examinationor treatment tables, chairs andthelike.
DUTY RATE UNI FOR DUTY T SITC REV4 -Apparatus based on theuse of X-rays, whether or not formedical, surgical,dental orveterinaryuses, includingradiographyorradiotherapy apparatus: --Computed tomographyapparatus --Other,fordental uses --Other,formedical, surgical or veterinaryuses -- For other uses -Apparatus based on theuse of alpha, beta orgamma radiations, whetheror not formedical, surgical, dental orveterinaryuses, includingradiographyor radiotherapyapparatus: -- For medical, surgical,dental orveterinaryuses -- For other uses -X-raytubes -Other, includingpartsand accessories Instruments, apparatusandmodels, designedfor demonstrationalpurposes (for example, in educationor exhibitions), unsuitableforotheruses.
Machines andappliances for testing thehardness, strength, compressibility, elasticity orother mechanical properties ofmaterials (for example, metals, wood, textiles, paper, plastics).

-Machines and appliances fortestingmetals -Other machines and appliances -Parts and accessories Hydrometers andsimilarfloating instruments, thermometers, pyrometers, barometers, hygrome- ters and andany combinationoftheseinstruments.
-Thermometers and pyrometers, not combined with otherinstruments: --Liquid-filled, fordirect reading --Other -Other instruments: ---Barometers, not combined with otherinstruments ---Other psychrometers, recording ornot, 508 10% 10% 10% 10% 10% 10% 10% 10% 10% kg&u kg&u kg&u kg&u 774.211 774.212 774.213 774.219 kg&u kg&u kg&u kg kg 774.221 774.229 774.23 774.29 874.52 0% 0% 0% kg&u kg&u kg&u 874.531 874.539 874.54 0% 0% 0% 0% kg&u kg&u 874.551 874.552 kg&u kg&u 874.553 874.559 HS CET DESCRIPTIONOFGOODS -Parts and accessories Instruments andapparatus formeasuring or checking theflow, level, pressureorother variables ofliquids or gases (for example, flow meters, level gauges,manometers, heatmeters), excludinginstruments andapparatus ofheading 90.14, 90.15, 90.28 or90.32.
- Formeasuringorcheckingthe flow or level of liquids - Formeasuringorcheckingpressure -Other instruments orapparatus -Parts and accessories Instruments andapparatus forphysical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments andapparatus formeasuring orchecking viscosity, porosity, expansion, surface tensionor thelike; instruments andapparatus formeasuring or checking quantities ofheat, soundorlight (including exposuremeters);microtomes.
-Gas or smokeanalysisapparatus -Chromatographs andelectrophoresisinstruments -Spectrometers, spectrophotometers and spectrographs usingoptical radiations (UV, visible, IR) -Other instruments and apparatus usingoptical radiations (UV, visible,IR) -Other instruments and apparatus -Microtomes; parts andaccessories Gas, liquidor electricity supply or production meters, including calibrating meterstherefor.
-Gas meters -Liquid meters -Electricitymeters -Parts and accessories Revolution counters, production counters, taximeters,mileometers, pedometers andthelike; speedindicators andtachometers, otherthanthose of heading 90.14 or90.15;stroboscopes.
DUTY RATE 0% UNI FOR DUTY T kg SITC REV4 874.56 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 5% 5% 5% 5% kg&u 874.31 kg&u kg&u kg 874.35 874.37 874.39 kg&u kg&u kg&u 874.41 874.42 874.43 kg&u 874.45 kg&u kg 874.46 874.49 kg&u kg&u kg&u kg 873.11 873.13 873.15 873.19 9029.10 00 -Revolution counters, productioncounters,taximeters, mileometers, pedometersand the like 5% kg&u 873.21 9029.20 00 -Speed indicators and tachometers; stroboscopes 9029.90 00 -Parts and accessories 5% 5% kg&u 873.25 kg 873.29 509 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 Oscilloscopes, spectrumanalysers andother instruments andapparatus formeasuring or checking electrical quantities, excluding meters of heading 90.28;instruments andapparatusfor measuring ordetecting alpha, beta, gamma, X-ray, cosmic orotherionizing radiations.
-Instrumentsand apparatus formeasuringor detectingionizingradiations -Oscilloscopes andoscillographs -Other instruments and apparatus, formeasuringor checkingvoltage,current, resistanceor power: --Multimeters, without a recordingdevice --Multimeters with a recordingdevice --Other,withouta recordingdevice --Other,with a recordingdevice -Other instruments and apparatus, speciallydesigned fortelecommunications (for example, cross-talk meters,gain measuringinstruments, distortion factor meters, psophometers) -Other instruments and apparatus: -- For measuringorcheckingsemiconductor wafersor devices --Other,with a recordingdevice --Other -Parts and accessories Measuring or checking instruments, appliances andmachines, notspecified or includedelsewhere inthis Chapter; profileprojectors.
-Machines for balancing mechanical parts -Test benches -Other optical instruments and appliances: -- For inspectingsemiconductor wafers ordevices Orforinspectingphotomasks or reticles used inmanufacturingsemiconductor devices --Other -Other instruments, appliances andmachines -Parts and accessories 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% kg&u 874.71 kg&u 874.73 kg&u kg&u kg&u kg&u kg&u 874.751 874.783 874.759 874.784 874.77 kg&u 874.781 kg&u kg&u kg 874.782 874.789 874.79 kg&u kg&u 874.251 874.252 0% kg&u 874.254 0% 0% 0% kg&u kg&u kg 874.255 874.259 874.26 510 HS CET DESCRIPTIONOFGOODS 90.32 9032.10 00 9032.20 00 9032.81 00 9032.89 00 9032.90 00 9033.00 00 Automaticregulating or controlling instruments andapparatus.
-Thermostats -Manostats -Other instruments and apparatus: --Hydraulicor pneumatic --Other -Parts and accessories Parts andaccessories (not specified or included elsewhereinthis Chapter) formachines, appliances, instrumentsorapparatus ofChapter 90.

DUTY RATE UNIT FOR DUTY SITC REV4 0% 0% 0% 0% 0% 0% kg&u kg&u 874.61 874.63 kg&u kg&u kg kg 874.651 874.659 874.69 874.9 511 CHAPTER 91 CLOCKS ANDWATCHESANDPARTSTHEREOF Notes.

1.
ThisChapter doesnotcover: (a) Clockor watchglassesor weights(classifiedaccording to their constituent material); (b) Watch chains(heading71.13 or 71.17, asthecasemaybe); (c) usedefined Partsofgeneral ofbasemetal(Section XV),orsimilargoodsofplastics (Chapter39)orofpreciousmetalor metal clad withprecious metal clockorwatch springsare,however,tobeclassifiedasclockorwatchparts(heading91.14); headingNo.71.15); (generally inNote2 Section XV, to (d) Bearingballs(heading73.26or 84.82, asthecasemaybe); (e) Articlesofheading 84.12 constructedto workwithoutan escapement; (f) Ballbearings(heading84.82);or (g) Articles of Chapter 85, not yet assembled together or with other components into into articlessuitable for use solely or principally watchor clock movementsor aspartsofsuchmovements(Chapter85).
2.

3.
4. clad Heading91.01coversonlywatcheswithcasewhollyofpreciousmetalorofmetal withnaturalor withpreciousmetal,orofthe culturedpearls,orpreciousorsemi-preciousstones(natural, syntheticor reconstructed)ofheadings71.01to71.04.Watcheswithcase ofbase metalinlaid withpreciousmetal fallin heading 91.02. samematerialscombined For the purposes of this Chapter, the expression "watch movements" means devicesregulated system byabalance-wheelandhairspring,quartzcrystaloranyother to capableofdeterminingintervalsoftime,withadisplayora whichamechanicaldisplaycanbeincorporated.Suchwatchmovementsshall notexceed12 mmin thicknessand50mm inwidth,lengthor diameter.
system ExceptasprovidedinNote1,movementsandotherpartssuitableforusebothin inotherarticles (for example,precisioninstruments)are to be classified in thisChapter.
clocksorwatchesand 512 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 Wrist-watches, otherwatches,includingstop-watches,withcase preciousmetalor ofmetalclad withprecious metal.
pocket-watches and of -Wrist-watches, electricallyoperated, whetheror not incorporatingastop-watch facility: --With mechanical displayonly --Other -Otherwrist-watches,whetherornotincorporatinga stop-watchfacility: --With automaticwinding --Other -Other: --Electricallyoperated --Other Wrist-watches, pocket-watches and otherwatches,includingstop-watches,otherthanthose of heading 91.01.
-Wrist-watches, electricallyoperated, whetheror not incorporatingastop-watch facility: --With mechanical displayonly --With opto-electronicdisplayonly --Other -Otherwrist-watches,whetherornotincorporatinga stop-watchfacility: --With automaticwinding --Other -Other: --Electricallyoperated --Other Clockswithwatchmovements,excludingclocks of heading 91.04.

-Electricallyoperated -Other Instrumentpanelclocksandclocksofasimilar typeforvehicles, aircraft, spacecraft orvessels.

Other clocks.
-Alarm clocks: --Electricallyoperated --Other -Wallclocks: --Electricallyoperated --Other 20% 20% kg&u kg&u 885.311 885.319 20% 20% kg&u kg&u 885.321 885.329 20% 20% kg&u kg&u 885.391 885.399 20% 20% 20% 20% 20% 20% 20% kg&u kg&u kg&u 885.411 885.412 885.419 kg&u kg&u 885.421 885.429 kg&u kg&u 885.491 885.499 20% 20% 20% kg&u kg&u kg&u 885.72 885.73 885.71 20% 20% 20% 20% kg&u kg&u 885.74 885.75 kg&u kg&u 885.76 885.77 513 HS CET DESCRIPTIONOFGOODS 9105.91 9105.99 00 00 91.06 00 00 00 9106.10 9106.90 9107.00 91.08 9108.11 00 -Other: --Electricallyoperated --Other Timeofdayrecordingapparatusandapparatus for measuring,recordingorotherwiseindicating intervalsoftime, with clockorwatchmovement orwithsynchronous motor (forexample,time- registers, time-recorders).
-Time-registers; time-recorders -Other Timeswitcheswithclockorwatchmovementor with synchronous motor.

Watchmovements, completeandassembled.

-Electricallyoperated: --Withmechanicaldisplayonlyorwithadeviceto whichamechanicaldisplaycanbe incorporated.

91.09 91.10 9108.12 9108.19 9108.20 9108.90 9109.10 9109.90 00 00 00 00 00 00 --With opto-electronicdisplayonly --Other -With automaticwinding -Other Clockmovements,completeandassembled.
-Electricallyoperated -Other Complete watch or clock movements, unassembledor sets); partlyassembled(movement incomplete watchor clockmovements, assembled; roughwatchor clockmovements.
-Ofwatches: DUTY RATE UNIT FOR DUTY SITC REV4 20% 20% kg&u kg&u 885.78 885.79 0% 0% 5% kg&u kg&u kg&u 885.941 885.949 885.95 20% kg&u 885.511 20% 20% 20% 20% 5% 5% kg&u kg&u kg&u kg&u 885.512 885.519 885.521 885.529 kg&u kg&u 885.963 885.969 9110.11 00 --Complete movements,unassembled orpartly 20% kg&u 885.981 9110.12 9110.19 9110.90 00 00 00 9111.10 00 9111.20 00 9111.80 9111.90 00 00 9112.20 00 91.11 91.12 assembled (movement sets) --Incomplete movements, assembled --Rough movements -Other Watchcases and parts thereof -Cases of precious metalor ofmetal cladwith precious metal -Cases of basemetal, whetheror notgold-orsilver- plated -Other cases -Parts Clockcasesandcasesofasimilartypeforother goods ofthis Chapter, and parts thereof.
-Cases 20% 20% 5% 5% 5% 5% 5% kg kg kg 885.982 885.983 885.989 kg&u 885.911 kg&u 885.912 kg&u kg 885.913 885.914 5% kg&u 885.974 514 HS CET DESCRIPTIONOFGOODS 9112.90 00 91.13 9113.10 00 -Parts Watchstraps,watchbandsandwatchbracelets, and parts thereof.

-Ofprecious metal orofmetal clad with precious 91.14 9113.20 9113.90 9114.10 9114.30 9114.40 9114.90 9114.90 9114.90 00 00 00 00 00 00 10 90 metal -Ofbasemetal, whetherornot gold-or silver-plated -Other Other clock or watch parts.
-Springs, includinghair-springs -Dials -Plates andbridges -Other: --Clock parts --Watch parts DUTY RATE UNIT FOR DUTY SITC REV4 5% kg 885.973 20% kg 885.921 20% 20% 5% 5% 5% 5% 5% kg kg kg kg kg kg kg 885.922 885.93 885.991 885.993 885.994 885.995 885.996 515 CHAPTER 92 MUSICALINSTRUMENTS;PARTS AND ACCESSORIESOF SUCHARTICLES Notes.

1.
ThisChapter doesnotcover: (a) Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(Section XV), or similar goodsofplastics(Chapter39); (b) Microphones,amplifiers, stroboscopes Chapter orotheraccessoryinstruments,apparatusorequipmentof 85or90,forusewithbutnotincorporated inorhousedinthe samecabinet as instrumentsof thisChapter; head-phones,switches, loud-speakers, (c) Toy instrumentsor apparatus(heading 95.03); (d) Brushes forcleaningmusicalinstruments andsimilar articles (heading96.20);or (heading 96.03),ormonopods, bipods,tripods (e) Collectors’ piecesorantiques(heading 97.05or 97.06).
2.

Bowsandsticksandsimilardevicesusedinplayingthemusicalinstrumentsof 92.02or92.06presented withsuchinstrumentsinnumbersnormal forusetherewith,are to be classifiedin thesame heading astherelativeinstruments.

heading theretoandclearlyintended Cards,discsandrollsofheading92.09presentedwithaninstrumentaretobe treatedasseparate articles andnotasforming apartofsuch instrument.
516 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 92.01 9201.10 9201.20 9201.90 00 00 00 92.02 9202.10 9202.90 00 00 [92.03] [92.04] 92.05 9205.10 9205.90 9205.90 9205.90 9205.90 00 00 10 20 90 9206.00 9206.00 9206.00 10 90 92.07 9207.10 9207.90 00 00 92.08 9208.10 9208.90 00 00 automatic pianos; keyboardstringed Pianos,including harpsichordsandother instruments.

-Upright pianos -Grand pianos -Other Other string musical instruments (for example, guitars, violins, harps).
-Playedwith a bow -Other Deleted Deleted 10% 10% 10% 10% 10% kg&u kg&u kg&u kg&u kg&u 898.131 898.132 898.139 898.151 898.159 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, than trumpets, fairgroundorgansandmechanical street organs.

bagpipes), other -Brass-wind instruments.

10% kg&u 898.231.

-Other: ---Harmoniums ---Mouth organs ---Other Percussionmusical instruments (forexample, drums, xylophones, cymbals, castanets,maracas).
---Steel band instruments ---Other Musicalinstruments,thesound ofwhich is produced,or must be amplified,electrically (for example, organs, guitars, accordions).

-Keyboard instruments, otherthan accordions -Other Musicalboxes, fairground organs,mechanical street organs,mechanical singing birds, musicalsaws andother musicalinstrumentsnotfalling withinany otherheadingofthisChapter;decoycalls ofall kind; whistles,callhornsandother mouth- blownsoundsignallinginstruments.
-Musical boxes -Other 10% 10% 10% 20% 10% 10% 10% kg&u kg&u kg&u 898.232 898.233 898.239 kg&u kg&u 898.241 898.249 kg&u kg&u 898.25 898.26 10% 10% kg&u kg&u 898.291 898.299 517 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 92.09 9209.30 00 9209.91 9209.92 00 00 9209.94 00 9209.99 00 Parts(for example,mechanisms formusical boxes) andaccessories(for example,cards, discsandrolls formechanicalinstruments) of musical instruments; metronomes, tuningforks and pitchpipes ofall kinds.
-Musical instrument strings -Other: --Parts and accessories forpianos --Partsandaccessoriesforthemusical instrumentsof heading92.02 --Partsandaccessoriesforthemusical instrumentsof heading92.07 --Other 10% kg&u 898.93 10% 10% 10% 10% kg kg kg kg 898.94 898.95 898.97 898.99 518 SECTION XIX ARMS ANDAMMUNITION; PARTS ANDACCESSORIES THEREOF CHAPTER 93 ARMS ANDAMMUNITION; PARTS ANDACCESSORIES THEREOF Notes.

1.
ThisChapter doesnotcover: (a) Goods ofChapter 36 (forexample,percussioncaps,detonators,signalling flares); (b) Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(Section XV), or similar goodsofplastics(Chapter39); (c) Armouredfighting vehicles(heading 87.10); (d) Telescopic sights orotheropticaldevices suitable for use with arms,unless mounted ona firearmorpresented with the firearmonwhich theyare designedto bemounted(Chapter90); (e) Bows, arrows,fencing foils or toys(Chapter95);or (f) Collectors’ piecesorantiques(heading 97.05or97.06).
2.

Inheading93.06,thereferenceto“partsthereof”doesnotincluderadioorradarapparatusofheading 85.26.

519 HS CET DESCRIPTIONOFGOODS Military weapons,otherthanrevolvers,pistolsand the arms ofheading 93.07.
-Artilleryweapons (for example, guns, howitzers and mortars) -Rocket launchers; flame-throwers; grenade launchers; torpedo tubesand similar projectors.

-Other Revolversandpistols,otherthanthoseofheading 93.03 or93.04.
Other firearmsandsimilar deviceswhichoperate bythe firingofanexplosive charge(for example, sporting shotguns and rifles,muzzle- loadingfirearms,Verypistolsandotherdevicesdesigned toprojectonlysignalflares,pistolsandrevolversforfiringblan kammunition,captive-bolthumanekillers, line-throwing guns).
-Muzzle-loadingfirearms 00 00 00 00 10 -Other sporting, hunting ortarget-shootingshotguns, includingcombination shotgun-rifles -Other sporting, hunting ortarget-shootingrifles -Other: --Verypistolsand otherdevices designed to project onlysignal flares; line-throwing guns --Other 90 00 Otherarms(forexample,spring,airorgas guns and pistols, truncheons), excludingthose of heading 93.07.

Partsandaccessoriesofarticlesofheadings93.01 to 93.04.
-Ofrevolvers or pistols -Ofshotguns or rifles ofheading93.03 -Other: --Ofmilitaryweapons of heading93.01 --Other Bombs,grenades,torpedoes,mines, missilesand similar munitions ofwar and partsthereof;cartridgesandother ammunitionand projectiles and parts thereof,includingshot andcartridge wads.
-Shotgun cartridges andparts thereof; airgun pellets: --Cartridges --Other: ---Parts ---Other 520 DUTY RATE UNIT FOR DUTY SITC REV4 20% kg&u 891.124 20% kg&u 891.121 20% 50% kg&u kg&u 891.129 891.14 50% 50% 50% Free kg&u kg&u kg&u kg&u kg&u 891.311 891.312 891.313 891.314 50% 50% kg&u kg&u 891.319 891.39 50% 50% 40% 40% kg kg kg kg 891.91 891.95 891.991 891.999 40% kg 891.22 20% 40% kg kg 891.231 891.239 HS CET DESCRIPTIONOFGOODS 9306.30 9306.30 9306.30 9306.30 9306.90 9307.00 00 10 20 90 00 00 -Othercartridgesand parts thereof: ---Cartridges for rivetingor similartools or for captive-bolthumanekillers ---Parts ofthecartridges of subheading9306.30.10 ---Other -Other Swords,cutlasses, lancesandsimilar bayonets, armsandparts thereofandscabbardsandsheaths therefor.
DUTY RATE UNIT FOR DUTY SITC REV4 20% 20% 40% 40% 20% kg kg kg kg kg 891.242 891.241 891.249 891.29 891.13 521 SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES CHAPTER 94 FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS ANDSIMILAR STUFFEDFURNISHINGS; LAMPSAND LIGHTING FITTINGS, NOTELSEWHERESPECIFIEDOR INCLUDED; ILLUMINATEDSIGNS, ILLUMINATEDNAME-PLATESANDTHE LIKE; PREFABRICATEDBUILDINGS Notes.

1.
ThisChapter doesnotcover: (a) Pneumaticorwatermattresses,pillowsorcushions,ofChapter39,40or63; (b) Mirrors designed for placing on the floor or ground (for example, cheval-glasses(swing- mirrors))ofheading 70.09; (c) ArticlesofChapter71; (d) Parts ofgeneral use asdefinedin Note2 to Section XV, ofbasemetal(Section XV), or similar goodsofplastics(Chapter39), or safesofheading83.03; (e) Furniturespecially designed aspartsofrefrigeratingor freezing equipmentofheading84.18; furniturespeciallydesigned forsewing machines (heading 84.52); (f) Lampsor lighting fittingsofChapter85; (g) Furniture s pe ci a l ly de si g ne d asp a r t s o f a p p a r a t u s o f h e a d i n g 8 5 .
1 8 (heading85.18),ofheadi ng85.19or85.21(heading85.22)orofheadings85.25 to85.28(heading 85.29); (h) Articlesofheading 87.14; (ij) Dentists’ chairs incorporatingdentalappliances of Heading90.18ordentists'spittoons (heading 90.18); (k) ArticlesofChapter91 (for example, clocksand clock cases); (l) Toyfurnitureortoylampsorlightingfittings(heading95.03),billiard tables orotherfurniturespeciallyconstructed forgames (heading95.04), furniture forconjuring tricks or decorations(other thanelectric garlands) such asChineselanterns(heading 95.05);or (m) Monopods,bipods,tripods andsimilar articles(heading 96.20).
522 2.

Thearticles(otherthanparts)referredtoinheadings94.01to94.03aretobe classifiedinthoseheadingsonlyiftheyaredesigned forplacingonthe flooror ground.

Thefollowingare,however,tobeclassifiedintheabove-mentionedheadings eveniftheyaredesigned tobehung,tobe fixed tothewallortostandoneonthe other: (a) Cupboards,bookcases,othershelvedfurniture(includingsingleshelves presented withsupportsfor fixing them to thewall)andunit furniture; (b) Seats andbeds.

3.
3.

(a) In headings94.01 to 94.03 referencesto partsofgoods do notinclude references to sheets or slabs (whether or not cut to shape but not combinedwithotherparts)ofglass(includingmirrors),marbleorother stoneor ofanyothermaterialreferredto inChapter68or 69.

(b) Goodsdescribedinheading94.04,presentedseparately,arenottobe classified inheading 94.01, 94.02 or 94.03 aspartsofgoods.

4.
4.

For the purposes of heading 94.06, the expression "prefabricated buildings" means buildings which are finished in the factory or put up as elements, presented together,tobeassembled onsite,suchashousingorworksite accommodation, offices,schools,shops,sheds,garagesor similar buildings.

HS CET DESCRIPTIONOFGOODS 94.01 9401.10 00 9401.20 00 9401.20 10 Seats (otherthanthose of heading 94.02), whether ornot convertibleinto beds, andparts thereof.
-Seats of akind usedforaircraft -Seats of akind usedformotorvehicles: ---Seats ofakind usedformotorvehiclesas a child restraint DUTY RATE UNIT FOR DUTY SITC REV4 20% kg&u 821.11 0% kg&u 821.121 523 HS CET DESCRIPTIONOFGOODS ---Other seats ofakindused formotorvehicles -Swivel seats with variable heightadjustment -Seats other thangardenseats or campingequipment, convertibleinto beds -Seats of cane, osier, bamboo or similar materials: --Ofbamboo --Ofrattan --Other -Other seats, with wooden frames: --Upholstered --Other -Other seats, with metalframes: --Upholstered --Other -Other seats -Parts Medical, surgical, dental orveterinary furniture (for example, operatingtables, examinationtables, hospital bedswith mechanical fittings, dentists’ chairs); barbers’chairs andsimilar chairs, having rotating as wellas bothreclining andelevating movements; parts oftheforegoing articles.
-Dentists’, barbers’or similar chairs and parts thereof -Other Otherfurnitureand parts thereof.
-Metal furnitureof akind used in offices -Other metal furniture: ---Ofakind used in schools, churchesand laboratories ---Other -Wooden furnitureofakind used in offices -Wooden furnitureofakind used in thekitchen -Wooden furnitureofakind used in thebedroom -Other wooden furniture: --Ofakind used in schools, churchesandlaboratories --Other - Furnitureof plastics: --Ofakind used in offices --Ofakind used in schools, churchesand laboratories --Other - Furniture ofothermaterials, includingcane, osier, 524 DUTY RATE 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% UNIT FOR DUTY kg&u kg&u kg&u SITC REV4 821.129 821.14 821.15 kg&u kg&u kg&u 821.133 821.134 821.139 kg&u kg&u 821.161 821.169 kg&u kg&u kg&u kg 821.171 821.179 821.18 821.19 10% 10% kg kg 872.41 872.49 10% kg 821.31 20% kg 821.391 20% 10% 20% 20% 20% 20% 10% 20% kg kg&u kg&u kg&u kg&u kg&u kg kg 821.399 821.51 821.53 821.55 821.591 821.599 821.711 821.712 20% kg 821.719 HS CET DESCRIPTIONOFGOODS bamboo or similar materials: --Ofbamboo: ---Ofakind used in offices ---Ofakind used in schools, churchesand laboratories ---Other --Ofrattan: ---Ofakind used in offices ---Ofakind used in schools, churchesandlaboratories ---Other --Other: ---Ofakind used in offices ---Ofakind used in schools, churchesand laboratories ---Other -Parts Mattress supports;articles of bedding andsimilar furnishing (for example, mattresses, quilts, eiderdowns, cushions,pouffes andpillows) fitted with springs orstuffedorinternally fittedwithany materialorofcellular rubberorplastics, whether ornot covered.
-Mattress supports -Mattresses: --Ofcellular rubber orplastics, whetheror not covered --Ofother materials -Sleepingbags -Other Lamps andlightingfittings including searchlights andspotlights andparts thereof, not elsewhere specified or included; illuminatedsigns, illuminated name-plates andthelike, having a permanently fixed lightsource, and parts thereof not elsewherespecified or included.
-Chandeliers and other electric ceilingorwall lightingfittings, excludingthose ofakind used for lightingpublicopen spaces or thoroughfares -Electric table, desk, bedside or floor-standinglamps -Lightingsets ofakindusedforChristmas trees -Other electric lampsand lightingfittings DUTY RATE UNIT FOR DUTY SITC REV4 10% 20% kg kg 821.7911 821.7912 20% kg 821.7919 10% 20% 20% 10% 20% 20% 20% 20% 20% 20% 20% 20% kg kg kg kg kg kg kg 821.7921 821.7922 821.7929 821.7981 821.7982 821.7989 821.8 kg&u kg&u kg&u kg&u kg&u kg&u 821.21 821.23 821.25 821.27 821.29 20% kg&u 813.11 20% 20% 20% kg&u kg&u kg 813.13 894.41 813.15 525 HS CET DESCRIPTIONOFGOODS 9405.50 00 9405.60 00 9405.91 00 9405.92 00 9405.99 00 94.06 9406.10 00 00 9406.90 9406.90 10 9406.90 20 9406.90 90 -Non-electrical lampsand lightingfittings -Illuminated signs, illuminated name-plates andthelike -Parts: --Ofglass --Ofplastics --Other Prefabricated buildings.
-Ofwood -Other: ---Mainlyofaluminium ---Mainlyof steel ---Other DUTY RATE 20% 20% 20% 20% 20% UNIT FOR DUTY kg kg&u kg kg kg SITC REV4 813.17 813.2 813.91 813.92 813.99 10% kg 811.01 5% 5% 5% kg kg kg 811.02 811.03 811.09 526 CHAPTER 95 TOYS, GAMESAND SPORTS REQUISITES; PARTS ANDACCESSORIES THEREOF Notes.

1.
ThisChapter doesnotcover: (a) Candles(heading 34.06); (b) Fireworksor other pyrotechnicarticlesofheading 36.04; (c) Yarns,monofilament,cordsorgutorthe fishing lines,ofChapter39,heading 42.06or Section XI; likeforfishing,cuttolengthbut notmadeup into (d) Sportsbags or other containersofheading42.02, 43.03 or 43.04; (e) Fancydressoftextiles,ofChapter61or62;sportsclothingandspecial textiles,ofChapter61or protectivecomponents groinareas(forexample, fencingclothingorsoccer goalkeeper jerseys); 62,whether orpadding ornot pads such as incorporating articlesofapparelof incidentally kneeor intheelbow, (f) Textile flagsorbunting, or sails forboats, sailboats or land craft, ofChapter63; (g) Sportsfootwear (otherthanskating bootswithice orrollerskates attached)ofChapter64, or sportsheadgear ofChapter65; (h) Walking-sticks,whips,riding-cropsorthe like (heading66.02),orparts thereof (heading 66.03); (ij) Unmountedglass eyesfor dollsor other toys,ofheading70.18; (k) Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(Section XV), or similar goodsofplastics(Chapter39); (l) Bells,gongs or thelikeofheading 83.06; (m) Pumpsforliquids(heading84.13),filteringorpurifyingmachineryand apparatusforliquidsorgases(heading84.21),electricmotors(heading85.01),electrictransfor mers(heading85.04),discs,tapes,solid-statenon- volatilestoragedevices,"smartcards"andothermedia fortherecordingofsoundorofotherphenomena,whetherornotrecorded(heading85.23), radioremote controldevices(heading 85.43); apparatus(heading85.26)orcordlessinfraredremote control (n) Sportsvehicles(otherthanbobsleighs,toboggansandthelike)ofSectionXVII; (n) Children'sbicycles(heading 87.12); (o) Sportscraftsuchascanoesandskiffs(Chapter89),ortheirmeansof propulsion (Chapter44for such articlesmadeofwood); 527 (p) Spectacles, goggles or the like, for sports or outdoor games (heading90.04); (q) Decoy callsor whistles (heading 92.08); (r) Armsor other articlesofChapter93; (s) Electricgarlandsofallkinds(heading 94.05); (t) Monopods, bipods,tripods andsimilar articles(heading 96.20); (u) Racketstrings,tentsorothercampinggoods,orgloves,mittensandmitts(classified according totheir constituentmaterial);or (v) Tableware, kitchenware, toiletarticles,carpetsand othertextile floor coverings,apparel,bed similararticleshavinga linen, utilitarianfunction(classifiedaccordingtotheir constituentmaterial).
toiletlinen, linenand kitchen linen, table ThisChapterincludesarticlesinwhichnaturalorculturedpearls,preciousor stones(natural,synthetic orreconstructed),precious metalcladwithpreciousmetalconstituteonlyminor constituents.

semi-precious metalor SubjecttoNote1above,partsandaccessorieswhicharesuitableforusesolelyor articlesof thisChapteraretobe classifiedwiththosearticles.
principallywith SubjecttotheprovisionsofNote1above,heading95.03appliesinteraliato ofthisheadingcombined consideredassetsunderthetermsofGeneralInterpretativeRule3(b),and which,ifpresentedseparately,wouldbeclassifiedinotherheadings,provided togetherforretail saleand thecombinationshavethe essentialcharacterof toys.
articles withoneormoreitems,whichcannotbe the articlesareputup Heading95.03doesnotcoverarticleswhich,onaccountoftheirdesign,shapeor constituentmaterial,areindentifiableasintended exclusivelyforanimals,for example,“pet toys” (classification in their own appropriateheading).

2.

3.

4.

5.

Subheading Note.

1.


Subheading 9504.50 covers: (a) Videogameconsolesfromwhichtheimageisreproducedonatelevision receiver,amonitor orother external screenor surface;or (b) Videogamemachineshavingaself-containedvideoscreen,whetherornot portable.

videogameconsoles Thissubheadingdoesnotcover banknotes,bankcards, tokens orby any othermeans ofpayment (subheading 9504.30).
ormachinesoperatedby coins, 528 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 [95.01] [95.02] Deleted–(In Nomenclature) Deleted–(In Nomenclature) carriages; Tricycles, scooters, pedal carsandsimilarwheeledtoys; reduced- dolls’ similar size(“scale”)models recreationalmodels,workingornot;puzzlesof all kinds.
other and dolls; toys; -Tricycles, scooters,pedal cars and similarwheeled toys -Dolls’ carriages ---Dolls ---Reduced-size (scale)models and similar recreational models ---Puzzles of allkinds ---Other toys Videogameconsolesandmachines,articlesfor funfair,table orparlour games,including pintables, billiards, specialtables forcasino games andautomaticbowling alley equipment.
-Articles andaccessoriesforbilliards of allkinds -Othergames, operated bycoins, banknotes, bank cards, tokensorbyanyothermeans of payment,otherthan automatic bowlingalley equipment -Playingcards -Videogameconsoles and machines, otherthan those ofsubheading9504.30 -Other: --Completegames ofdraught and chess --Other Festive,carnivalorotherentertainmentarticles, includingconjuring tricks andnovelty jokes.
-Articles forChristmas festivities: --Artificial Christmas trees --Other -Other Articles and equipment for general physicalexercise, gymnastics,athletics,othersports (includingtable- tennis)or outdoor games, not specifiedor includedelsewhere inthisChapter; swimming pools andpaddling pools.
-Snow-skisand othersnow-ski equipment: --Skis --Ski-fastenings (ski-bindings) --Other 529 20% 20% 20% 20% 20% 20% kg kg kg kg&u kg&u kg&u 894.211 894.212 894.22 894.24 894.27 894.29 20% 20% kg kg&u 894.33 894.35 20% 20% kg&u kg&u 894.37 894.311 20% 20% kg&u kg&u 894.391 894.399 20% 20% 20% kg kg kg 894.451 894.459 894.49 10% 10% 10% kg&2u kg kg 894.731 894.732 894.739 HS CET DESCRIPTIONOFGOODS -Water-skis, surf-boards,sailboards and other water-sport equipment: --Sailboards --Other -Golf clubs and othergolf equipment: --Clubs, complete --Balls --Other -Articles andequipmentfortable-tennis -Tennis, badminton or similar rackets, whetheror not strung: --Lawn-tennis rackets,whetheror not strung --Other -Balls, other thangolf balls andtable-tennis balls: --Lawn-tennis balls --Inflatable: ---Forsoccer ---Other --Other -Iceskates and roller skates, includingskating boots with skates attached -Other: --Articlesand equipment forgeneral physical exercise, gymnastics or athletics: ---Forgymnastics ---For athletics ---Other --Other: ---Forcricket, other than cricket balls ---Forsoccer, other than soccer balls ---Forlawn tennis, other than tennis rackets and balls ---Swimmingpools and paddlingpools ---Forothersports oroutdoor games Fishing rods, fish-hooks and other line fishing tackle; fishlanding nets,butterflynetsand similar nets; decoy“birds”(other thanthoseof heading92.08or97.05)andsimilar hunting or shooting requisites.
- Fishing rods - Fish-hooks,whether ornot snelled - Fishing reels -Other: ---Other fishingtackle ---Other 530 DUTY RATE UNIT FOR DUTY SITC REV4 10% 10% 10% 10% 10% 10% kg&u kg&u kg&u kg&u kg kg 894.741 894.749 894.751 894.752 894.759 894.791 10% 10% kg&u kg&u 894.761 894.769 10% kg&u 894.792 10% 10% 10% 10% 894.7931 894.7939 kg&u kg&u kg&u 894.794 kg&2u 894.72 10% 10% 10% 10% 10% 10% 20% 10% kg kg kg kg kg kg kg kg 894.781 894.782 894.789 894.795 894.796 894.797 894.798 894.799 Free Free Free Free 20% kg&u kg kg&u 894.711 894.712 894.713 kg&u kg&u 894.714 894.719 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 95.08 9508.10 9508.90 00 00 Roundabouts,swings, shooting galleriesandother fairground amusements; travellingcircuses,andtravellingmenageries; travelling theatres.
-Travellingcircuses andtravellingmenageries -Other 20% 20% kg kg 694.61 694.62 531 CHAPTER 96 MISCELLANEOUS MANUFACTUREDARTICLES Notes.

1.
ThisChapter doesnotcover: (a) Pencilsfor cosmeticortoilet uses(Chapter33); (b) ArticlesofChapter66 (for example, partsof umbrellasor walking-sticks); (c) Imitation jewellery(heading71.17); (d) Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(Section XV), or similar goodsofplastics(Chapter39); (e) Cutlery or other articlesof Chapter carvingormouldingmaterials;heading96.01or96.02applies,however, presented handlesor other partsofsuch articles; 82 with handlesor other parts of separately to (f) ArticlesofChapter90(forexample,spectacleframes(heading90.03), mathematicaldrawingpens (heading 90.17),brushes ofa kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading 90.18)); (g) ArticlesofChapter91 (for example, clock or watch cases); (h) Musicalinstrumentsor partsor accessoriesthereof (Chapter92); (i) ArticlesofChapter93 (arms andpartsthereof); (j) ArticlesofChapter94 (for example, furniture, lamps andlighting fittings); (l) ArticlesofChapter95 (toys, games,sportsrequisites);or (m) Worksofart, collectors'piecesor antiques(Chapter97).
2.

In heading 96.02 theexpression "vegetable or mineral carving material"means: (a) Hardseeds,pips,hullsandnutsandsimilarvegetablematerialsofakindusedfor carving (for example, corozoanddom); (b) Amber, meerschaum, agglomeratedamberandagglomerated meerschaum, jet andmineralsubstitutesforjet.

3.
3.

Inheading96.03theexpression"preparedknotsandtuftsforbroomorbrush making"appliesonlytounmountedknotsandtuftsofanimalhair,vegetable fibreorothermaterial,whicharereadyforincorporationwithoutdivisioninbrooms or brushes, or which require only such further minor processes as trimming to shapeat thetop, to renderthemreadyfor suchincorporation.
532 4. whetherornotcomposedwholly ArticlesofthisChapter,otherthanthoseofheadings96.01to96.06or96.15, the Chapter of preciousorsemi- preciousmetalormetalcladwithpreciousmetal,ofnaturalorcultured preciousstones (natural,synthetic orreconstructed).However, headings 96.01 to 96.06and pearls,preciousorsemi- 96.15includearticles reconstructed), preciousstones(natural,synthetic preciousmetalormetalcladwithpreciousmetalconstitute onlyminor constituents.
remainclassifiedin naturalorcultured pearls,or orpartly inwhich or HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT SITC REV4 96.01 9601.10 9601.90 9601.90 9601.90 9602.00 9602.00 9602.00 96.03 00 00 10 90 10 90 9603.10 00 9603.21 9603.29 9603.30 9603.30 9603.30 9603.30 00 00 00 10 20 90 Workedivory, bone, tortoise-shell, horn, antlers, coral,mother-of-pearlandotheranimal carving material, andarticles ofthesematerials (including articles obtained by moulding).
-Worked ivoryand articles of ivory -Other: ---Articles ---Animal carvingmaterial Workedvegetableor mineral carving materialandarticles ofthesematerials;mouldedor carvedarticles ofwax,ofstearin, of natural gums or natural resins or ofmodelling pastes, andothermouldedorcarvedarticles, not elsewherespecified or included; worked, unhardenedgelatin(except gelatinof heading35.03)andarticles ofunhardenedgelatin.
-Articles -Other Brooms, brushes (including brushes constituting parts ofmachines, appliances or vehicles), hand- operatedmechanical floor sweepers, not motorised,mops andfeatherdusters; prepared knots andtuftsforbroomorbrushmaking; paint pads androllers; squeegees (other than rollersqueegees).
-Brooms and brushes, consistingof twigs or other vegetablematerials bound together, with or without handles -Tooth brushes, shaving brushes, hair brushes, nail brushes, eyelash brushesand othertoilet brushes for use on the person, includingsuchbrushes constitutingparts of appliances: --Tooth brushes, includingdental-platebrushes --Other -Artists’ brushes, writingbrushes andsimilar brushes fortheapplication of cosmetics: ---Artists’ brushes ---Writingbrushes ---Other 533 20% 20% 20% kg kg kg 899.111 899.112 899.119 20% 20% kg kg 899.191 899.199 20% kg&u 899.721 20% 20% kg&u kg&u 899.722 899.723 5% 5% 20% kg&u kg&u kg&u 899.724 899.725 899.726 HS CET DESCRIPTIONOFGOODS -Paint, distemper, varnish or similarbrushes (other than brushes ofsubheading9603.30); paintpads and rollers: ---Paint, distemper, varnish or similarbrushes (other than brushes of subheading9603.30) ---Paintpads androllers -Other brushes constitutingparts ofmachines, appliances or vehicles -Other: ---Feather dusters ---Scrubbingbrushes ---Brooms and mops for sweepingroads andfloors ---Other brushes for household use ---Prepared knots and tufts forbroom or brush making ---Other Handsieves andhandriddles.
---Hand sieves ---Hand riddles Travel sets forpersonal toilet, sewing orshoeor clothes cleaning.

Buttons, press-fasteners, snap-fasteners and press-studs, buttonmoulds andotherparts of thesearticles; button blanks.

-Press-fasteners, snap-fasteners and press-studs and parts therefor -Buttons: --Ofplastics, not covered with textile material --Ofbasemetal,not covered with textile material --Other -Button moulds and other parts ofbuttons; button blanks Slidefasteners and parts thereof.
-Slide fasteners: -- Fitted with chain scoops of basemetal --Other -Parts: ---Continuous chain ---Other DUTY RATE UNIT FOR DUTY SITC REV4 15% kg&u 899.7272 15% 0% kg&u kg&u 899.7273 899.728 20% 20% 20% 20% 15% kg&u kg&u kg&u kg&u kg&u 899.7291 899.7292 899.7293 899.7294 899.7295 5% kg&u 899.7299 5% 5% 20% kg&u kg&u kg&u 899.811 899.812 831.3 0% kg 899.831 0% 0% 0% 0% 15% 15% 0% 0% kg kg kg kg kg kg kg kg 899.832 899.833 899.839 899.84 899.851 899.859 899.861 899.869 534 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 96.08 9608.10 9608.20 9608.30 9608.40 9608.50 9608.60 9608.91 9608.99 9608.99 9608.99 9608.99 96.09 9609.10 9609.10 9609.10 9609.20 9609.90 9609.90 9609.90 96.10 9610.00 9610.00 96.11 Ball point pens; felttippedandotherporous-tipped pens andmarkers; fountain pens, stylograph pens andotherpens; duplicating stylos; propelling orsliding pencils;pen-holders, pencil-holders andsimilarholders; parts (including caps andclips) oftheforegoing articles, other thanthose of heading 96.09.
-Ballpointpens - Felttipped and other porous-tipped pens and markers - Fountain pens, stylograph pens and otherpens: -Propellingor slidingpencils -Sets of articles from two ormoreof theforegoing subheadings -Refillsforballpointpens, comprisingthe ballpointand ink-reservoir -Other: --Pen nibs and nib points --Other: ---Pen-holders, pencil-holders andsimilar holders ---Barrels and covers forballpointpens ---Other Pencils (otherthan pencils ofheading 96.08), crayons, pencilleads, pastels, drawing charcoals, writing ordrawing chalks andtailors’ chalks.
-Pencils and crayons, with leads encased in arigid sheath: ---Writingor drawingpencils ---Crayons -Pencilleads, black or coloured -Other: ---Writingor drawingchalks ---Other Slates and boards,withwriting ordrawing surfaces, whetherornotframed.

---Writingor drawingboards ---Other Date, sealing ornumbering stamps, andthelike (includingdevices for printing orembossing labels), designedforoperating inthehand; hand- operatedcomposing sticks andhand printing sets incorporating suchcomposing sticks.
00 00 00 00 00 00 00 00 10 20 90 00 10 20 00 00 10 90 10 90 20% 20% 20% 20% 20% kg&u kg&u 895.211 895.212 kg&u kg&u kg&u 895.214 895.215 895.216 20% kg&u 895.217 5% kg&u 895.22 20% 20% 5% 10% 10% 10% 10% 10% 10% 5% kg kg kg kg kg kg kg kg kg kg 895.2192 895.2191 895.2199 895.231 895.232 895.233 895.234 895.239 895.921 895.929 9611.00 9611.00 10 90 ---Rubber stamps ---Other 20% 20% kg kg 895.931 895.939 535 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 Typewriterorsimilarribbons,inkedor otherwise prepared forgiving impressions, whetherornotonspools or in cartridges; ink- pads,whetherornotinked, with orwithout boxes.
-Ribbons: ---Typewriter ribbons on open spools ---Other -Ink-pads Cigarettelighters andotherlighters, whetherornotmechanical or electrical, and parts thereof other than flints andwicks.

-Pocket lighters, gas fuelled, non-refillable -Pocket lighters, gas fuelled, refillable -Other lighters -Parts Smoking pipes (including pipebowls) andcigar or cigaretteholders, and parts thereof.
Combs, hair-slides andthe like; hair-pins, curling pins, curling grips, hair-curlers andthe like, other thanthose of heading 85.16, and parts thereof.

-Combs, hair-slides andthe like: --Ofhard rubber orplastics: ---Combs ---Hair slides andthe like --Other: ---Combs ---Hair slides andthe like -Other: ---Hairpins ---Other Scent sprays andsimilar toilet sprays, and mounts and heads therefor; powder-puffs and padsfor theapplicationofcosmetics or toilet preparations.
-Scent sprays andsimilar toilet sprays,and mounts and heads therefor -Powder-puffs and padsforthe application of cosmetics or toilet preparations Vacuumflasks andothervacuumvessels, completewith cases; parts thereofother than glassinners.

Tailors’ dummies andotherlay figures; automata andotheranimated displays usedfor shopwindowdressing.
536 5% 5% 5% kg&u kg&u kg&u 895.941 895.942 895.943 20% 20% 20% 20% 20% kg&u kg&u kg&u kg&u kg&u 899.331 899.332 899.339 899.35 899.37 20% 20% 20% 20% 20% 20% 20% 20% 20% kg kg kg kg kg kg kg kg kg 899.891 899.892 899.893 899.894 899.895 899.899 899.87 899.82 899.97 0% kg 899.88 HS CET DESCRIPTIONOFGOODS DUTY RATE UNIT FOR DUTY SITC REV4 96.19 9619.00 9619.00 9619.00 9619.00 9619.00 9619.00 9619.00 9620.00 11 12 19 Sanitary towels (pads)andtampons, napkins and napkinliners forbabiesandsimilararticles, of any materials.
---Ofpaper pulp,paper, cellulose waddingor webs of cellulose fibres: ----Sanitarytowels andtampons ----Napkins and napkin liners forbabies ----Other ---Ofwaddingof textile materials: ----Sanitarytowels andtampons ----Napkins and napkin liners forbabies ----Other ---Ofother materials 21 22 29 90 00 Monopods, bipods, tripods andsimilararticles.
20% 20% 20% 20% 20% 20% 20% 10% kg kg kg 642.951 642.952 642.959 kg&m3 642.953 kg&m3 642.954 kg&m3 642.955 kg kg 881.14 537 SECTION XXI WORKS OFART, COLLECTORS' PIECESANDANTIQUES CHAPTER 97 WORKS OFART, COLLECTORS' PIECESANDANTIQUES Notes.

1.
1.

ThisChapter doesnotcover: (a) Unusedpostageorrevenuestamps,postalstationery(stampedpaper)or thelike,ofheading49.07; (b) Theatrical s c e n e r y , s t u d i o b a c k -cloths o r t h e l i k e , o f p a i n t e d c a n v a s (heading 59.07) exceptif theymaybe classified in heading 97.06;or (c) Pearls,naturalorcultured,orpreciousorsemi-preciousstones(headings71.01 to 71.03).

2.

3.
2.

3.

Forthepurposesofheading97.02,theexpression"originalengravings,prints lithographs"meansimpressionsproduced colour,ofoneorofseveralplates wholly processorofthe photomechanicalprocess.

materialemployedbyhim,butnotincluding executedbyhandby and directly,inblackandwhiteorin irrespectiveofthe anymechanicalor theartist, Heading 97.03 does not apply conventionalcraftsmanshipofacommercialcharacter,evenifthese designedorcreatedbyartists.

to mass-produced reproductions or works of articlesare 4.
(A) Subject to Notes1 to 3 above, articlesof thisChapter are to be classifiedin thisChapter andnot in anyother ChapteroftheNomenclature.

(B) Heading 97.06doesnotapply to articlesof theprecedingheadingsof thisChapter.

5. around paintings, decorative Frames plaques,engravings,printsorlithographsaretobeclassified withthosearticles, provided theyare ofakind and ofavalue normal to those articles.Frames which arenotofa kind orofa valuenormaltothe articles referredtoin thisNoteare to be classified separately.
drawings, collages pastels, similar or 538 HS CET DESCRIPTIONOFGOODS 97.01 9701.10 9701.10 9701.10 9701.90 00 10 20 00 Paintings,drawings andpastels,executedentirely byhand,otherthan drawings of heading49.06 and other hand-decorated thanhand-paintedor manufacturedarticles; decorative plaques.

-Paintings,drawingsandpastels: collagesandsimilar ---Paintings ---Drawings andpastels -Other 9702.00 9703.00 9704.00 00 Original engravings, prints andlithographs.

00 Originalsculptures andstatuary, inany material.


00 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), andthe like,usedor unused,other than those of heading 49.07.

9705.00 00 Collections and collectors’ pieces of zoological, botanical, archaeological, numismatic interest.
mineralogical,anatomical, palaeontological, ethnographic historical, or DUTY RATE UNIT FOR DUTY SIT C RE V4 20% 20% 20% 20% 20% 20% kg&u 896.11 kg&u 896.112 kg 896.12 kg&u 896.2 kg&u 896.3 kg 896.4 20% kg 896.5 9706.00 00 Antiques ofanage exceeding onehundredyears.

20% kg 896.6 SECTION XXII – [Total or Partial Exemptions] Item No.

1.
1.

General Heading Description of Articles or Goods Duty Rate Unit for Duty Aids and Material for the Disabled (1) Books, publications and documents of all kinds in 0% Value raised characters for the blind.
(2) Other articles specially designed for the 0% Value educational, scientific or cultural advancement of the blind, which are imported directly by institutions or organizations concerned with the welfare of the blind, approved by the Minister of Education for the purpose of duty-free entry for these types of articles.

(3) Materials for the manufacture of rubber mats by 0% Value deaf and dumb persons.
(4) Raw Materials and equipment for the manufacture of costume jewellery by polio victims at such place and subject to such conditions as the Commissioner of Customs may direct, imported 0% Value 539 by or on behalf of the Polio Rehabilitation centre or by or on behalf of any other organization established for the rehabilitation of polio victims and approved by the Minister.
(5) Hearing aids, invalid chairs and other appliances 0% Value for the relief of permanent bodily disablement, admitted as such by the Commissioner of Customs, and all identifiable spare parts for such appliances.

2.

Aircraft The following goods in connection with air services approved by the Minister – (1) Accessories and instruments necessary for the 0% Value navigation of aircraft.
(2) Machinery and equipment necessary for the repair 0% Value and maintenance of aircraft admitted as such by the Commissioner of Customs.

(3) Equipment imported solely for use in any aircraft in flight operating either between Jamaica and any place outside of Jamaica, or between places in Jamaica admitted as such by the Commissioner of Customs.

0% Value (4) Lubricants and fuels imported or taken out of 0% Value bond solely for use in aircraft.
(5) Ground equipment necessary for the proper 0% Value maintenance for aircrafts and air services, admitted by the Commissioner of Customs.

(6) Consumer stores which the Commissioner of 0% Value Customs is satisfied are intended for use solely in aircraft operating between Jamaica and any place outside Jamaica, admitted as such by the Commissioner of Customs.

(7) Aircraft and parts of aircraft (including tyres and 0% Value inner tubes for wheels of aircraft).

3.
Baggage and Household Effects (1) The accompanied baggage of a passenger or a 0% Value member of the crew of an aircraft or ship passed as such by the proper officer and consisting of - (a) instruments and tools to be used by him for the purpose of his profession, trade, occupation or employment provided they have been in his possession and bona fide use for a reasonable period; 0% Value (b) such potable articles including wines, spirits and tobacco in his baggage or on his person which he might reasonably be expected to 0% Value 540 0% Value carry with him for his personal use, in such quantities as the Commissioner of Customs may from time to time approve; and (c) personal or household effects not specified in sub-paragraph (b) or (c) of this paragraph which the proper officer is satisfied are not imported for sale or commercial exchange and do not exceed in total value five hundred United States Dollars or the equivalent in Jamaican currency, so however, that the duty-free importation permitted by this sub-paragraph – (i) shall not apply to members of the crew of an air craft or ship; and (ii) shall apply only to a passenger who has attained the age of eighteen years.
0% Value 0% Value (2) Personal and household effects admitted as such by the Commissioner of Customs, which accompany a passenger and are proved to the satisfaction of the Commissioner of Customs to have been in use by the passenger for a reasonable period and are not imported for sale or Commercial exchange.
(3) Baggage and household effects, imported within two months before or after the arrival of a passenger, or within such further period as the Commissioner of Customs shall in the circumstances deem reasonable, provided that the articles would have been exempted from import duty had they been imported under the paragraph (1) or (2) hereof.

(4) Personal effects, not being merchandise, of citizens of Jamaica or of persons ordinarily domiciled in Jamaica who have died abroad.
0% Value (1) Subject to the provisions of this paragraph, 0% Value accompanied baggage of a passenger who is a returning resident, returning student or foreign service officer being baggage passed as such by the proper officer and consisting of – (a) instruments, tools, equipment, or machinery, whether used or new which the proper officer is satisfied are – (i) not imported for sale or commercial exchange; (ii) intended for the sole use of the returning resident in his trade, 541 4.
Household Effects and Tools of Trade profession, occupation or employment; and (iii) of such type and in such quantity as can be so used; and (b) household effects which the proper officer is satisfied are not imported for sale or commercialexchange, and which are imported within six months before or after arrival or such longer period as the Commissioner may allow, provided that, in respect of the household effects this exemption – (i) shall apply in relation to each passenger only in respect of the quantities so specified in Rules; and (ii) shall not apply in respect of a returning resident in any case where an exemption under this Item was previously granted unlessthe previous exemption was not granted in relation to the total quantity so specified in respect of each item.
(2) Subject to the provisions of this paragraph, the 0% Value unaccompanied baggage of a passenger who is a returning resident, returning student or foreign service officer consisting of – (a) instruments, tools, equipment or machinery, whether new or used, which the proper officer is satisfied are – (i) not imported for sale or commercial exchange; and (ii) intended for the sole use of the returning resident in his trade, profession, occupation or employment; and (b) household effects which the proper officer is satisfied are not imported for sale or commercial exchange, and which are imported within six months before or after arrival or such longer period as the Commissioner may allow, provided that, in respect of household effects this exemption – (i) shall apply in relation to each passenger only in respect of quantities so listed; and 542 (ii) shall not apply in any case where a previous exemption was granted unless the previous exemption was not granted in relation to the total quantity so listed in respect of each item.
(3) A passenger shall not, in relation to the same category of household effects, be entitled to an exemption under Item 6 and this Item, unless the exemption granted in respect of the quantity of household effects under both thoseIitems, does not exceed the quantity specified in Rules.
(4) The spouse of an originally entitled person shall be entitled to claim the exemption to which the originally entitled person is entitled, as if the spouse were instead the originally entitled person, in any casewhere the originally entitled person and the spouse arrive in Jamaica at the same time or within three years before or after each other.
(5) For the purposes of this Item – (a) “foreign service officer” means a Jamaican national returning to Jamaica after being on assignment overseas – (i) for a period of three or more years at a Jamaican Embassy, High Commission, Permanent Mission or Consulate-General, of the Ministry responsible for foreign affairs; and (ii) being an assignment in the employment of that Ministry, whether as – (A) a permanent or contract employee; or (B) an employee assigned, on secondment from another Ministry, department or agency of the Government, under similar arrangements as a permanent employee of the Ministry responsible for foreign affairs; (b) “household effects” means such items, and in such quantities, as are specified in Rules; (c) “originally entitled person” means a returning resident, returning student or 543 foreing services officer; (d) a “returning resident” is a person who the proper officer is satisfied – (i) is a Jamaican national, or former Jamaican national, who has attained the age of eighteen years and has been resident overseas for not less than three consecutive years; (ii) landed in Jamaica on a Jamaican Passport or on a non-Jamaican Passport that is endorsed with the unconditional landing stamp of the Passport, Immigration and Citizenship Agency;and (iii) is returning to Jamaica to reside permanently; (e) a “returning student” is a person who the proper officer is satisfied – (i) is a Jamaican national who has attained the age of eighteen years and has been resident overseas for not less than twelve consecutive months, for the purpose of pursuing a course of study at the tertiary level; (ii) landed in Jamaica on a Jamaican Passport or on an international Passport that is endorsed with the unconditional landing stamp of the Passport, Immigration and Citizenship Agency and (iii) is returning to Jamaica to reside permanently; and (f) “spouse” has the meaning assigned to it in paragraph 1 of the Second Schedule, and proof of the matters specified in this paragaraph shall be furnished in the form and manner specified in Rules.
5.

Clothing for Indigent School Children Clothing for the use of indigent school children donated and consigned to the Minister of Education for distribution to Schools.

0% Value 6.

Covering or Packages Packages or coverings in which any goods not liable to duty Ad Valorem are imported, provided the 0% Value 544 7.

8.

Commissioner of Customs is satisfied that they are the usual or proper packages or coverings for such goods.
Fuel Oil for Ocean- going Ships Gas oil, diesel oil and other fuel oils (Ex Tariff heading 27.10) which the Commissioner of Customs is satisfied are imported or taken out of bond solely for use in ocean-going ships.

Goods intended to Assist the Economic Development of Jamaica Goods which are imported free of cost or on concessional terms having been made available – 0% Value (a) by an individual or group of individuals; or (b) by a foreign government or international institution.
Approved by the Minister and are determined by the Minister as intended to assist the economic development of Jamaica.

9.

Goods for use in Rehabilitation or Relief Activities Goods including foodstuff imported by a person or institution (approved by the minister) for use in rehabilitation or relief activities following a natural disaster.

0% Value 10.
Hospitals (1) Goods in respect of which the Commissioner of 0% Value Customs is satisfied – (a) that they are – (i) equipment or furnishing imported by or on behalf of an approved private hospital, for use solely in such hospital, and necessary for the proper functioning thereof; or (ii) building materials imported by or on behalf of such an hospital for use solely in the carrying out of, and for incorporation (in whatever form) in, any construction, alteration or extension on, in or to the hospital premises; and (b) either – (i) that such goods are eligible to be treated as originating in the Carifita Area or the Caribbean Community Single Market (“CSM”) Area; or (ii) that no goods eligible for such treatment were obtainable (for like use as aforesaid)instead of such imported goods.
545 (2) In this item – “approved private hospital” means any hospital not maintained by the Government, which is approved by the Minister, by Notice published in the Gazette, on his being satisfied that – (a) the medical care provided by the hospital is of a proper standard; and (b) the services provided by the hospital are furnished gratuitously or for reasonable charges, exclusive of the fees of medical practitioners employed in the hospital; “hospital” includes a Veterinary hospital; “Minister” means – (a) in relation to a veterinary hospital, the Minister responsible for agriculture; (b) in relation to any other hospital, the Minister responsible for health.
11.
Materials used for Performance of Contract With Government Materials, vehicles (excluding motor cars as defined under section 11 of the Road Traffic Act) and equipment imported into the Island by any person or Institution: 0% Value (a) for the purpose of carrying out any works in pursuance of a contract between such person or institution and the Government of Jamaica; (b) in such circumstances that the Commissioner of Customs is satisfied that such materials, vehicles and equipment are necessary for the performance of the contract; and (c) where the contract itself provides that such material and equipment be exempted from import duties of customs.
12.

Schools (1) Medical First Aid Kits for use in schools consigned to the Minister of Education.

0% Value (2) Books, stationery, school apparatus and 0% Value equipment, including apparatus and equipment for games and physical training, shown to the satisfaction of the Commissioner to be imported for use in schools and other educational establishments approved by the Minister of Education and to be intended solely for education purposes.
(3) Manuscripts, slates, slate pencils, black-board 0% Value chalk, globes, copy and drawing books which in 546 13.

Research and Development the Commissioner’s opinion are suitable for and intended for use in schools.
Equipment and materials imported for use solely and directly in a research and development programme registered with the National Commission on Science and Technology and certified by the commission to be necessary for the execution either of the research segment of such programme or of the pilot or prototype stage of the development segment of such programme.

0% Value 14.

General Goods of a value not exceeding fifty United States Dollars ($US50).

0% Value Note: in this item ‘value’ means the f.o.b.
value of the contents.

15.

Motor Vehicles (1) Motor vehicles, within the meaning of the Road Traffic Act, in respect of the amount of value not exceeding the amount specified in paragraph (3), imported by the category of persons specified in paragraph (2) in the circumstances so specified, subject to such terms, conditions or restrictions, as the Minister may in writing direct.
(2) The category of persons referred to in paragraph (1) are - (a) persons recruited overseas for appointment in the public service or by a statutory body or authority or by a company wholly owned by theGovernment; (b) persons recruited overseas as teachers by the Minister responsible foreducation; (c) the following persons employed in schools approved by the Minister responsible for education – (i) principals and vice-principals; (ii) teachers employed to implement, coordinate, or supervise any work experience programme approved by the Minister responsible for education; (iii) bursars; (iv) master teachers; (v) guidance counsellors; (vi) deans of discipline; 547 (d) persons recruited overseas by the University of Technology for employment at that University; (e) persons recruited overseas by the University of the West Indies for employment at the Mona Campus or who, being employed at another Campus of the University, are transferred to the Mona Campus; (f) persons registered as medical practitioners employed to the Government or the University of the West Indies or the University Hospital of the West Indies; (g) registered nurses employed to the Government of Jamaica at the University of the West Indies or the University Hospital of the West Indies, who qualify for a full upkeep allowance; (h) persons who, having held an overseas scholarship awarded by the Government – (i) return to Jamaica on the completion of the courses to which the scholarships relates; and (ii) are employed to the Government; (i) public officers who have served in Jamaica Foreign Missions for three years or more and have been reassigned to Jamaica or have gone on pre-retirement leave on returning to Jamaica; (j) traveling officers in the public service in receipt of or eligible for commuted allowance or full upkeep allowance; (k) Parliamentarians; (l) the persons referred to in paragraph (a), (d) and (g) who, not being Jamaican nationals, are re-engaged on contract; (m) Custodes; (n) chairpersons of Municipal Corporations and mayors of City
 Municipalities; (o) councillors of Municipal Corporations; (p) lecturers who are members of the Mona campus Chapter of the West Indies Group 548 of University Teachers, and who are eligible for commuted allowance or full upkeep allowance; (q) lecturers employed to the University of Technology, who are eligible for commuted allowance or full upkeep allowance; (r) a former Governor General; (s) a former Prime Minister; (t) Executive Secretaries Grades II or III in the public service who are eligible for commuted allowance or full upkeep allowance; (u) Officers who are employed to any of the following entities and are eligible for commuted allowance or full upkeep allowance – 4-H Clubs Architects Registration Board Banana Board Bath Fountain of St. Thomas the Apostle Caribbean Maritime University Civil Aviation Authority Consumer Affairs Commission Council of Community Colleges of Jamaica Council of Professions Supplementary to Medicine Dental Council Early Childhood Commission Fair Trading Commission Hazardous Substances Regulatory Authority Institute of Jamaica Institute of Sports Integrity Commission Island Traffic Authority 549 Jamaica Agricultural Society Jamaica Anti-Dumping Commission Jamaica Council for Persons with Disability Jamaica Cultural Development Commission Jamaica Dairy Development Board Jamaica Intellectual Property Office Jamaica International Financial Services Authority Jamaica Library Services Jamaica National Heritage Trust Jamaica Tourist Board Jamaica Trade and Invest Legal Aid Council Maritime Authority of Jamaica Medical Council Milk River Hotel and Spa National Commission of Science and Technology National Council on Education National Library of Jamaica National Parenting Support Commission National Solid Waste Management Authority North East Regional Health Authority Nursing Council Office of Disaster Preparedness and Emergency Management Pharmacy Council Planning Institute of Jamaica Police Civilian Oversight Authority Private Security
 Regulation Authority Professional Engineers Registration Board 550 Public Broadcasting Corporation of Jamaica Quarantine Authority Rural Agricultural Development Authority Scientific Research Council South East Regional Health Authority Southern Regional Health Authority Special Economic Zones Authority Statistical Institute of Jamaica Tax Administration Jamaica Tourism Enhancement Fund University Council of Jamaica University Hospital of the West Indies University of Technology Water Resources Authority Western Regional Health Authority, and any statutory body that the Minister may, by order published in the Gazette, amend this paragraph to include; (v) persons employed to the Electoral Advisory Committee as Regional Supervisors, who are eligible for commuted allowance or full upkeep allowance.
(3) The specified amount for the purposes of item 1 is, in the case of – (a) the Prime Minister or a former Prime Minister, US$60,0000 CIF; (b) the Leader of the Opposition, the President of the Senate, the Speaker of the House of Representatives, a Cabinet Minister or the Attorney-General, US$55,000 CIF; (c) a member of Parliament, other than a member specified in paragraph (a) or (b), US$50,000 CIF; and (d) any other person referred to in Item 1, US$45,000 CIF.
551 Value 5% Value 5% Value 5% Value 0% Value 5% Value 5% Value 5% (4) No person shall at oneand the same time enjoy benefits under more than one sub-paragraph of paragraph (2).

16.

Ambulances for Sugar Estates Motor ambulances imported by the sugar industry labour welfare board for use on sugar estates.

17.

Animals (1) Asses, cattle, goats, horses, pigs, poultry, rabbits and sheep imported for breeding purposes under and in accordance with a permit granted by the Director of Veterinary Services.
(2) Semen for the artificial insemination of animals imported with the written permission of the Director of Veterinary Services.

18.

19.

20.

21.

Boat building Materials Materials which the Commissioner of Customs is satisfied are imported for use in boat building Electric Light and Power Fire-fighting Apparatus.

Food Processing Machinery and Equipment.


Goods necessary for generating, storing, conducting and measuring electricity and converting it into power or light, which the Commissioner of Customs is satisfied are imported by and solely for use in any public company providing electricity under licence.

Fire-fighting apparatus, including fire-hose and couplings admitted as such by the Commissioner of Customs.
Machinery and equipment which the Commissioner of Customs is satisfied, having regard to a certificate issued by the Food Technology Division of the Ministry responsible for industry– (a) are for use solely in the production on commercial scale, of any processed food referred to in paragraph (b); and (b) are imported by or on behalf of a food processor engaged in producing any non-carbonated, non- distilled or non-fermented product of fish, meat, vegetables, fruits or milk (including vinegar and sauces, but excluding condensed milk, evaporated milk and ice-cream) which is preserved by one or more of the following processes - Dehydration Evaporation hermetic sealing Smoking Curing Pickling 552 pre-heating Irradiation quick-freezing to temperature not higher than 22 degrees Celsius Pasteurization Frying fermentations (as relates to vinegar and sauces).
(1) Substances proved to the satisfaction of the Value 0% 22.

Fruit and Vegetables, Material used in Preparation for Export.

23.

Garment Labels, Ribbons and Tape for Making.

Commissioner of Customs to be used solely in the preparation of fruit and vegetables for export.

(2) Rubber barrels imported by the Banana Board for the washing of bananas sprayed with insecticide prior to export.
Ribbon and tape which the Commissioner of Customs is satisfied are imported solely for use in the manufacture of garment labels, subject to such conditions as to keeping or rendering of accounts regarding the use, disposal of such ribbon or tape as the Commissioner of Custom and Excise may prescribe or impose.

24.

Grafting and Budding Tape.

Resinite grafting and budding tape used solely for horticultural purposes and admitted as such by the Commissioner of Customs.

25.

Leaf Tobacco.
25.

Leaf Tobacco.

Unmanufactured leaf tobacco which the Commissioner of Customs is satisfied is imported for use as wrapping leaf in the manufacture of cigars, subject to such conditions as to the keeping or rendering of accounts regarding the use or disposal of such leaf tobacco as the Commissioner of Customs may prescribe or imposed.

Value 0% Value 5% Value 0% 26.

27.

28.

Machine Belt Fasteners.

Meteorological Offices.


Fasteners for securing machine belting admitted as such by the Commissioner of Customs Value 0% Materials and equipment which the Commissioner of Customs is satisfied are imported by or for the use of any office or bureau for meteorological observation or any scientific or research institution approved by the Minister.

Value 5% Minerals and Petroleum, Materials, etc.


for Exploration and Machinery and equipment specifically designed and imported for use in connection with the exploration or prospecting for minerals as defined in the Mining Act or petroleum as defined in the Petroleum Act and such consumable stores as the Commissioner of Customs is Value 5% 553 Prospecting.

satisfied are imported solely for use in connection therewith.

29.

Paper and other Pots for Potting Vegetable Seedlings.
Paper pots, vermiculite pots, peat pots and other similar products which the Commissioner of Customs is satisfied are imported solely for potting and cultivating vegetable seedlings and plants.

Value 0% 30.

Pipes and Pipe Fittings.

31.

Plant Fertilizers.

32.

Printing Materials.

Pipes (other than flexible pipes, down pipes and guttering) having an internal diameter exceeding 2” and pipe fittings therefor (other than valves admitted as such by the Commissioner of Customs.
Value 5% Inorganic compounds and chemical elements, which the Commissioner of Customs is satisfied are imported solely for use as plant fertilizers.
Value 0% Value 0% The following articles or goods which the Commissioner of Customs is satisfied are to be used in printing photo- engraving or lithography subject to such conditions as to the keeping or rendering of accounts regarding the use or disposal of such articles or goods as the Commissioner of Customs may prescribe or impose - (a) paper (including newsprint) and cardboard; (b) printer’s metal, printing type, printing plates and other printing accessories; (c) matrices; (d) apparatus for use in photo-engraving and lithography but excluding photographic apparatus; (e) etching powders, etching acids, photo-engraving glues and emulsions and other photoengraving articles.
33.

Research Institutions.

Equipment shown to the satisfaction of the Value 5% 34.

Scientific Instruments and Apparatus.

Commissioner of Customs to be imported for use by Research Institutions or Organizations approved by the Minister for the purpose of this concession and to be intended solely for research purposes.
Scientific instruments and apparatus intended exclusively by pure scientific research, consigned to public or private scientific Institutions approved by the Minister of Education for the purpose of duty concessionary entry of these types of articles, to be used under the control and responsibility of these Institutions, provided that instruments or apparatus of equivalent scientific value are not being manufactured in Jamaica.

554 Value 15% 35.

Seed-bed Cloth.


Seedbed cloth, that is to say, impregnated fabric, which the Commissioner of Customs is satisfied is imported for use solely for agricultural purposes.

Value 0% 36.

Seed Potatoes and Seeds for Planting.

(1) Seed potatoes for propagation, imported by a Value 5% Government Institution or other body authorized by the Minister of Agriculture for distribution to persons for planting.

37.

Soil and Plant Testing Equipment and Soil Conditioners.
(2) Seeds which the Commissioner of Customs is Value 5% satisfied are imported for planting.

Analytical equipment for testing soils and plants, approved by the Chief Technical Officer in the Ministry of Agriculture and soil conditioners (substances produced with a view to their being used to improve the structure and texture of the soil) approved as such by the Chief Technical Officer as aforesaid.

Value 5% 38.

Telecommunication Materials.


Telecommunication materials as determined by the Commissioner of Customs imported for the use of: Value (1) Jamaica International Telecommunications Ltd. (2) Aeronautical Tele-communications Ltd. (AEROTEL).

10% 5% 39.

Telephone Materials and Equipment for Telephone service.

(1) Materials for the construction and maintenance of telephone lines admitted as such by the Commissioner of Customs.
Value 10% (2) Articles of radio equipment for telephone as Value 10% determined by the Commissioner of Customs, imported by and solely for use of any public company providing telephone service under licence.

LIST OF COMMODITIESINELIGIBLE FOR CONDITIONAL DUTY EXEMPTIONS PART 2 HEADING NO.
DESCRIPTION OFGOODS 0702.00.00 Tomatoes, fresh or chilled 0703.10.20 Shallots (eschallots) 0704.10.10 Cauliflowers 0704.90.10 Cabbages ex07.05 Lettuce 555 0706.10.10 Carrots 0707.00.10 Cucumbers 0708.20.10 Stringbeans 0708.20.20 Bora(bodi)beans (Vignaspp.)
0708.20.30 Blackeyepeas 0708.90.10 Pigeon peas 0709.30.00 Aubergines (egg-plants) 0709.60.90 Other fruits of thegenusCapsicum orof thegenusPimenta 0709.93.10 Pumpkins 0709.99.10 Zucchini 0709.99.20 Ochroes ex0710.22.90 Other stringbeans,frozen 0710.30.00 Spinach, NewZealand spinach and orachespinach(garden spinach), frozen 0713.33.10 Red kidneybeans 0714.10.00 Manioc (cassava) 0714.20.00 Sweet potatoes 0714.90.10 Arrowroot 0714.90.20 Dasheens 0714.90.30 Eddoes 556 DESCRIPTION OFGOODS HEADING NO.
0714.90.40 Tannias 0714.30.00 Yams ex08.01 ex08.03 ex08.03 Coconuts Bananas, freshordried Plantains, freshordried x0804.30.00 Pineapples, fresh ex0804.40.00 Avocados, fresh ex0804.50.00 Guavas, mangoes andmangosteens,fresh ex0805.10.00 Oranges,fresh 0805.21.10 Uglifruit 0805.21.20 Ortaniques 0805.40.00 Grapefruitincludingpomelos 0805.50.00 Lemonsand limes 0807.11.00 Watermelons 0807.19.10 Cantaloupes 0807.19.20 Muskmelons 0807.20.00 Papaws (papayas) 0810.90.10 Sapodillas 0810.90.20 Golden apples 0810.90.30 Passion fruit 0810.90.40 Soursop 0810.90.50 Breadfruit 0810.90.60 Carambolas 0904.21.20 Pimento (allspice) 09.06 0907 Cinnamon and cinnamon-tree flowers Cloves (whole fruit, cloves andstems) 557 HEADING NO.
DESCRIPTION OFGOODS ex.
0908.90.00 Nutmeg 0908 0910 Mace Ginger 0910.30.00 Turmeric (curcuma) 0910.99.10 Thyme 0910.99.20 Bayleaves 1006.10.00 Ricein thehusk (paddyor rough) 1006.20.00 Husked (brown) rice 1006.30.00 Semi-milled or wholly-milled rice, whether ornotpolishedorglazed 1006.40.00 Brokenrice 1101.00.90 Other wheat or meslin flour 1106.20.20 Arrowroot flour 1108.19.10 Arrowroot starch 1203.00.00 Copra 1208.10.00 Flours and meals of soyabeans 1208.90.20 Flours and meals of copra 1212.93.00 Sugarcane 15.07 15.08 15.09 1510.00 Soya-bean oiland its fractions, whetheror not refined, but notchemically modified Ground-nut oil and its fractions, whetheror not refined, but not chemicallymodified Olive oil and its fractions, whetheror notrefined,but notchemically modified Other oils and their fractions, obtained solelyfromolives, whetheror not refined, but notchemicallymodified, includingblends oftheseoils or fractions with oils or fractions of heading15.09 ex15.11 Palmoiland its fractions, refined, but notchemicallymodified (excludingpalmstearin) 558 HEADING NO.
15.12 15.13 15.14 15.15 DESCRIPTION OFGOODS Sunflower-seed, safflower or cotton-seed oiland fractions thereof, whetheror notrefined, but notchemicallymodified Coconut (copra), palmkernelorbabassu oil and fractions thereof, whetheror notrefined, but notchemicallymodified Rape, colzaor mustard oiland fractions thereof,whetheror notrefined, but notchemicallymodified Other fixed vegetablefats andoils (includingjojobaoil) and their fractions, whether ornotrefined, but notchemicallymodified 1516.10.10 Fish fats and oils andtheir fractions 1516.20.00 Vegetablefats and oils and their fractions ex17.01 Canesugar ex17.01 Beet sugar 2009.11.10 Orangejuice, frozen, concentrated 2009.12.30 Orangejuice, other,not concentrated, notfrozen 2009.21.30 Grapefruit(includingpomelo)juice, not concentrated 2102.30.00 Prepared bakingpowders ex2306.50.00 Oil cakeofcoconut orcopra 2309.90.30 Preparedcomplete poultryfeed 2309.90.40 Preparedcomplete cattle feed 2309.90.50 Preparedcomplete pigfeed 2309.90.60 Other preparedcompleteanimal feeds 2520.10.10 Gypsum 2521.00.00 Limestone flux; limestone and othercalcareousstone, of akind usedfor the manufactureof limeor cement 2522.10.00 Quicklime 2522.20.00 Slaked lime 2522.30.00 Hydrauliclime Ex25.23 Portlandcement 559 HEADING NO.
DESCRIPTION OFGOODS 2606.00.00 Aluminiumores and concentrates 2707.99.10 Gasoleneblendingpreparations 2708.10.00 Pitch 2710.19.71 Lubricatingoilbasestock (paraffinictype) 2710.19.75 2804.10.00 Hydraulicbrake fluids and otherprepared liquids forhydraulic transmission Hydrogen 2804.30.00 Nitrogen 2804.40.00 Oxygen 2807.00.20 Sulphuric acid, other 2811.21.00 Carbondioxide 2814.10.00 Anhydrous ammonia 2818.20.00 Aluminiumoxide (alumina), other thanartificial corundum ex2833.22.00 Sulphates of aluminium 2904.10.10 Sulphonic acid (Tridecylbenzene[TDBSA]andLinearAlkylbenzene [LABSA]) ex32.08 ex32.08 ex32.08 ex32.08 Automotive paints Marine paints Enamels Other paints ex32.08 Marine varnishes (includinglacquers) ex32.08 Other varnishes (includinglacquers) ex32.08 Other solutions as defined in Note4 of Chapter32 ex32.09 ex32.09 Paints Enamels ex32.09 Varnishes (includinglacquers) 3210.00.10 Water-thinned paints (emulsion paints or dispersion paints) 560 HEADING NO.
DESCRIPTION OFGOODS 3210.00.20 Distempers, dry 3210.00.30 Enamels 3210.00.40 Other paints 3210.00.50 Marine varnishes (includinglacquers) 3210.00.60 Other varnishes (includinglacquers) 3214.10.20 Painters'fillings 3214.10.30 Glaziers'linseed oilputty 3214.10.40 Otherglaziers'putty 3301.12.00 Orangeoil 3301.19.10 Grapefruitoil 3301.19.20 Limeoil 3301.29.10 Bayoil 3301.29.40 Nutmegoil 3501.90.10 Casein glues 3814.00.10 Thinners including reducers 3819.00.00 Hydraulicbrake fluids and otherprepared liquids forhydraulic transmission, not containingor containingless than 70 percent byweight ofpetroleum oils or oils obtained from bituminous minerals ex3820.00.10 Anti-freezingpreparations ex39.17 PVC pipes ex3917.32.10 Electrical conduits and other piping, of PVC ex3917.32.90 Electrical conduits and other piping,other 3917.40.00 Fittings 3925.90.20 Gutters of plastics 3926.90.70 Motorvehiclelicenceplates ofplastics 4006.10.00 "Camel-back"strips forretreadingrubber tyres 561 HEADING NO.
4008 DESCRIPTION OFGOODS Plates, sheets, strip, rods and profileshapes, of vulcanised rubber other than hard rubber 4011.10.00 New pneumatic tyres, ofrubber ofakind used onmotor cars (including station wagonsand racingcars) 4012.11.00 4012.12.00 Retreaded tyres of akindusedon motor cars(includingstation wagons and racing cars) Retreaded tyres of akindusedon buses or lorries 4401.10.00 Fuel wood, in logs, in billets, in twigs, in faggotsorin similar forms Ex44.01 44.02 4403.12 Sawdust andwood wasteand scrap,whether ornot agglomerated in logs, briquettes, pellets or similar forms Wood charcoal (includingshell or nut charcoal),whetheror not agglomerated Wood in the rough, ofother non-coniferous species, treatedwith paint, stains, creosote and otherpreservatives (non-coniferous) 4403.40 Other wood in the rough,oftropical species ex44.03 Other wood in the rough,of other non-coniferousspecies 4404.10.10 Split poles, piles, pickets,stakes andsticks, of wood 44.06 Railwayor tramwaysleepers (cross-ties) ofwood 4407.99.10 Greenheart 4407.99.20 Mora 4417.00.10 Handles foraxes, mops, brooms, files, hammers,hoes, picks, rakes and shovels 4819.10.00 Cartons, boxes and cases, of corrugated paper orpaperboard 6810.11.00 Buildingblocksand bricks of cement, ofconcreteor of artificial stone, whether ornotreinforced 6904.10.00 Ceramicbuildingbricks 72.10 Flat-rolled products of iron ornon-alloysteel, ofawidth of 600 mm or more, clad, plated or coated: 7210.30.10 Ofathickness of less than 3 mm, corrugated Otherwise plated or coatedwith zinc: 562 HEADING NO.
DESCRIPTION OFGOODS 7210.41.00 Corrugated: 7210.41.10 Ofathickness of less than 3 mm Plated or coated with aluminium: 7210.61.00 Plated or coated with aluminium-zinc alloys: 7210.61.10 Ofathickness of less than 3 mm, corrugated 7210.70.00 Painted,varnished or coated with plastics: 7210.70.10 Ofathickness of less than 3 mm, corrugated 7210.90.00 Other: 7210.90.10 Ofathickness of less than 3 mm, corrugated 72.12 Flat-rolled products of iron ornon-alloysteel, ofawidth of less than 600 mm,clad, plated or coated: 7212.20.00 Electrolyticallyplated orcoated with zinc: 7212.20.10 Ofathickness of less than 3 mm, corrugated 7212.30.00 Otherwise plated or coated with zinc: 7212.30.10 Ofathickness of less than 3 mm, corrugated 7212.40.00 Painted, varnished or coated with plastics: 7212.40.10 Ofathickness of less than 3 mm, corrugated 7212.50.00 Otherwise plated or coated: 7212.50.10 Ofathickness of less than 3 mm, corrugated 7212.60.00 Clad: 7212.60.10 Ofathickness ofless than 3 mm, corrugated 7313.00.10 Barbed wire,ofiron orsteel 73.14 Grill,nettingand fencing,welded at theintersection, ofwirewith a maximum cross-sectional dimension of 3 mm or more and havingamesh sizeof 100 cm ormore 2 ex7314.41.90 Chain link fencing 563 HEADING NO.
8311.10.10 DESCRIPTION OFGOODS Coated electrodes of basemetal, forelectricarc-welding, of non-alloy steel 8311.20.00 Cored wireof basemetal, for electric arc-welding 8311.30.00 Coated rods and cored wire, of basemetal, forsoldering, brazingor weldingbyflame 8421.23.10 Oil filters forinternalcombustion engines 8421.23.20 Petrol filters forinternalcombustion engines 9021.21.00 Artificial teeth 9603.40.20 Paintbrushes ex96.07 Slide fasteners 564 HEADING NO.
DESCRIPTION 02.10 Meatandediblemeatoffal,salted,inbrine,driedorsmoked;ediblefloursandmeals ofmeat or meat offal Meat of swine: 0210.11.00 Hams, shoulders and cutsthereof, with bone in 0210.12.00 Bellies (streaky)and cutsthereof: 0210.20.00 Meat of bovine animals: 0210.20.20 Dried 0210.20.30 Smoked ex02.10 Meat (other than of swineor bovine animals) ex02.10 Ediblemeat offal ex02.10 Edible flours andmeals of meat or meat offal 0210.99.00 Other (excludingsalted or in brine) ex0305.10.00 Flours, meals and pellets of fish fitforhuman consumption 0305.20.00 Livers and roes of fish, dried, smoked, salted or inbrine 0305.30.00 Fish fillets, dried,saltedorin brine, but notsmoked Smoked fish, includingfillets: 0305.41.00 Pacific salmon, Atlanticsalmon and Danubesalmon 0305.49.00 Other smoked fish, includingfillets 0305.59.90 0305.69.90 Other dried fish, whetheror not salted but not smoked (other thancod, mackerel, herrings, alewives, saithe, pollock, haddock and hake) Other fish, salted but notdried orsmoked andfish in brine (otherthan herrings, cod, mackerel, alewives, saithe, pollock, haddockandhake) 0402.99.90 Other milk and cream 565 HEADING NO.
DESCRIPTION 0403.10.00 Yogurt 15.17 Margarine;ediblemixtures or preparations ofanimal or vegetablefats or oils or of fractions of different fatsoroils of this Chapter, otherthan ediblefats or oils or their fractions of heading15.16 1601.00 Sausages andsimilar products, of meat, meat offalor blood; food preparations based on theseproducts 16.02 Other prepared or preserved meat, meat offal or blood: 1602.20.00 Ofliver of anyanimal Ofswine: 1602.41.00 Hams and cuts thereof 1602.42.00 Shoulders and cuts thereof 1602.49.10 Luncheon meat 1602.49.90 Other prepared or preserved meat of swine 1602.50.90 Other prepared or preserved meat of bovineanimals 1602.90.90 Otherprepared or preserved meat, meat offal or blood 566 HEADING NO.
DESCRIPTION 16.04 Prepared or preservedfish, caviarand caviar substitutes preparedfrom fisheggs 1604.11.00 Salmon 1604.13.20 Sardinella and brislingorsprats 1604.14.20 Skipjack and bonito 1604.19.00 Other fish, wholeor in pieces, but not minced 1604.20.00 Other prepared or preserved fish 1604.30.00 Caviar and caviarsubstitutes: 16.05 17.04 Crustaceans, molluscs and other aquaticinvertebrates, prepared or preserved Sugarconfectionery(includingwhite chocolate), not containingcocoa 1805.00.10 Cocoapowder, put upfor retail salein packages of not morethan 2 kg 18.06 Chocolate and otherfoodpreparations containing cocoa 1901.90.20 Preparations of maltextract 19.04 Preparedfoodsobtainedbytheswellingorroastingofcerealsorcerealproducts(for example,cornflakes);cereals,(otherthanmaize(corn)),ingrainformorintheformof flakesorotherworkedgrains(exceptflour,andmeal),pre-cookedorotherwiseprepared, notelsewherespecifiedorincluded 1905.31.00 Sweet biscuits 1905.90.10 Biscuits, unsweetened 1905.90.20 Icecream cones 1905.90.90 Other bakers'wares 20.01 Vegetables,fruit, nuts and other edibleparts ofplants,prepared or preserved by vinegar oraceticacid: 2001.10.00 Other cucumbers andgherkins ex.
2001.20.90 Other onions 567 HEADING NO.
DESCRIPTION 20.02 Tomatoes prepared or preserved otherwise than byvinegar oraceticacid: 2002.10.90 Other tomatoes, whole orin pieces 2002.90.20 Tomato paste, other 2002.90.90 Other tomatoes 20.03 Mushrooms and truffles,prepared or preserved otherwise than byvinegaror acetic acid: 2003.10.90 Other mushrooms 2003.90.90 Other truffles 20.04 Other vegetables prepared or preserved otherwisethan byvinegar oraceticacid, frozen, otherthan products of heading2006.00: 2004.10.90 Other potatoes 2004.90.90 Other vegetables and mixtures of vegetables 20.05 Other vegetables prepared or preserved otherwisethan byvinegar oraceticacid, not frozen, otherthan products of heading2006.00: 2005.10.90 Other homogenized vegetables 2005.20.90 Other potatoes 2005.40.90 Other peas 2005.51.90 Other beans 2005.60.00 Asparagus 2005.70.90 Other olives 2005.80.90 Other sweet corn 2005.99.20 Sauerkraut, other 568 HEADING NO.
DESCRIPTION 2005.99.90 Other vegetables and mixtures of vegetables 2006.00 Vegetables,fruit, nuts, fruit-peel and other parts of plants, preserved bysugar (drained,glacéorcrystallised) 2006.00.20 Glacécherries 20.07 Jams, fruitjellies, marmalades, fruitornut puréeand fruitor nut pastes, obtained by cooking, whetheror not containing added sugar or other sweeteningmatter: 2007.10.90 Other homogenised preparations 2007.91.90 Other citrus fruit 2007.99.20 Pineapple jams and jellies 2007.99.30 Guavajams and jellies 2007.99.50 Nutmegjams and jellies 2007.99.90 Other 20.08 Fruit, nuts andother edible parts ofplants, otherwiseprepared or preserved,whether ornot containing added sugar orothersweetening matteror spirit, not elsewhere specifiedorincluded.
20.09 Fruit juices (including grapemust) and vegetablejuices, unfermented and not containing added spirit,whetheror notcontainingadded sugar or other 2009.41.40 sweetening matter: Not in packages put up for retail sale 2009.49.40 Not in packages put up for retail sale 2009.50.90 Other tomato juice ex20.09 Othergrapejuice (including grapemust) ex20.09 Other apple juice 2009.89.10 Passion fruitjuice, other 2009.89.20 Tamarind juice, other 569 HEADING NO.
DESCRIPTION 2009.89.90 Other juiceofanyothersingle fruit or vegetable 2009.90.40 Mixtures of pineapple juicewith other juice,forinfant use, in packages putup for retail sale 2009.90.90 Other mixtures of juices 21.01 Extracts, essences andconcentrates, of coffee, teaormaté andpreparations with a basisof theseproducts orwith a basisof coffee, teaor maté, roasted chicoryand other roastedcoffeesubstitutes, and extracts, essences and concentrates thereof.
ex21.03 Sauces andpreparations therefor; mixed condiments and mixed seasonings; prepared mustard ex21.04 Soups and broths and preparations therefor; homogenisedcomposite food preparations (excludingpreparations forinfant use, put up for retail sale) 2105.00 Icecream and otheredibleice, whetheror notcontainingcocoa 2106.90.10 Maubysyrup 2106.90.20 Other flavoured orcoloured sugar syrups 2106.90.50 Icecream powders 2106.90.60 Preparations consistingof saccharin anda foodstuff, used for sweeteningpurposes 2106.90.90 Other food preparations notelsewherespecified or included 2201.10.10 Mineral waters 2201.10.20 Aeratedwaters 2202.10.10 Aerated waters, containing added sugar or other sweetening matter or flavoured 2209.00.00 Vinegar and substitutes forvinegar obtained fromaceticacid 2309.10.00 Dogor cat food, put upfor retail sale 2309.90.10 Mixed bird seeds 570 HEADING NO.
DESCRIPTION 2309.90.20 Other foods for pets 2501.00.10 Table saltin retail packages of not morethan 2.5kg 2712.10.00 Petroleum jelly 3303.00 Perfumes and toilet waters 33.04 Beautyor make-up preparations and preparations forthe careof theskin (other than medicaments), including sunscreen or sun tan preparations; manicureor pedicure preparations.

33.05 Preparations for useon thehair.
3306.10.10 Toothpastes ex33.07 Pre-shave, shavingor after-shavepreparations, personal deodorants,bath preparations, depilatoriesand otherperfumery,cosmeticor toilet preparations, not elsewherespecified or included; prepared room deodorisers, whetheror notperfumed orhavingdisinfectant properties (excludingperfumed bath salts and other bath preparations) ex34.01 Soap; organic surface-active products and preparations foruse as soap, in form of bars, cakes, moulded pieces or shapes, whether ornot containingsoap; organic surface-activeproductsand preparations forwashingthe skin in the form ofliquid or creamand put up forretailsale, whetheror notcontainingsoap; paper, wadding; felt and nonwovens, impregnated, coated or coveredwith soap or detergent ex34.02 (excluding industrial soaps) Organic surface-activeagents (other than soap); surface-activepreparations, washing preparations (including auxiliarywashingpreparations) and cleaningpreparations, whetheror notcontainingsoap, other than thoseof headingNo.
34.01 (excluding organic surface-activeagents, not putup for retailsale) 34.05 Polishes and creams, forfootwear,furniture,floors, coachwork,glass ormetal, scouringpastes and powders and similarpreparations (whetheror not in the form of paper, wadding, felt, nonwovens, cellularplastics or cellular rubber, impregnated,coated orcovered with such preparations), excludingwaxes of headingNo.

34.04 3406.00 Candles, tapers and thelike 571 HEADING NO.
DESCRIPTION 3605.00 Matches, other than pyrotechnic articles of headingNo.

36.04 3808.91.00 Insecticides: 3808.91.20 Mosquito coils 3808.91.30 Other, put up in forms orpackings for retail sale or as preparations or articles 3808.94.10 Disinfectants, put up in forms or packings ofanetweight notexceeding6kgoras articles 3808.99.11 Rodenticides, put up in forms orpackings ofanetweight notexceeding6kgoras articles.
3917.32.20 Garden hose, of plastics,withoutfittings 3917.33.10 Garden hose, of plastics,with fittings 3924.10.10 Cups, forks, knives, plates, spoons and tumblers, of plastics 3924.90.10 Ashtrays, buckets, coat-hangers and dustbins, ofplastics 3924.90.20 Flower pots, ofplastics 4016.99.10 Rubber bands ex42.02 Suit-cases, travelling-bags and brief-cases,with surfaceof leather, ofcomposition leatheror of patent leather 4202.12.10 Suit-cases, with outersurfaceof plastics or ofother textile materials ex42.02 Travelling-bagsand brief-cases,with outer surfaceof plastics or oftextile materials Handbags, whetheror not with shoulder strap, includingthose without handles: 4202.21.00 With outersurfaceof leather, orofcomposition leather.
4202.22.00 With outersurfaceof plasticsheetingor of textile materials.

4202.31.10 Purses, spectacle cases and wallets, with outer surfaceof leather, ofcomposition leatheror of patent leather 572 HEADING NO.
DESCRIPTION 4202.32.10 Purses, spectacle cases and wallets, with outer surfaceof plasticsheetingor oftextile materials 4415.20.00 Pallets, boxpallets and otherload boards; palletcollars ofwood 4419.00.00 Tablewareand kitchenware, ofwood ex44.20 Caskets and cases forjewelleryorcutlery, and similar articles, of wood; statuettes and otherornaments, ofwood; wooden articles offurniturenot fallingin Chapter94 4421.10.00 Clothes hangers 4421.90.90 Other articles of wood ex46.01 Mats, mattingand screens of vegetablematerials 4601.94.10 Straw envelopesforbottles 46.02 Basketwork, wickerworkand otherarticles, madedirectlyto shapefrom plaiting materials or madeupfrom goods of headingNo.46.01; articles ofloofah.
48.17 Envelopes, letter cards, plain postcards and correspondencecards, of paperor paperboard; boxes, pouches, wallets and writingcompendiums, of paper or paperboard, containingan assortment of paper stationery 48.18 Toilet paper and similarpaper, cellulose wadding orwebs ofcellulose fibres, of a kind used forhouseholdorsanitarypurposes, in rolls of awidth notexceeding36 cm, or cut to sizeor shape; handkerchiefs, cleansingtissues, towels, tablecloths,serviettes, napkins forbabies, tampons, bed sheetsand similarhousehold, sanitaryor hospital articles, articlesof apparel and clothingaccessories of paper pulp,paper, cellulose waddingor webs of 4818.10.00 Toilet paper cellulose fibres: 4818.20.00 Handkerchiefs, cleansing or facial tissues andtowels 4818.30.20 Serviettes 4818.50.00 Articles of appareland clothingaccessories 573 HEADING NO.
DESCRIPTION 4818.90.00 Other articles 4819.60.00 Boxfiles, letter trays, storageboxes andsimilar articles, ofakind used in offices, shops or thelike ex48.20 Registers,account books,note books, order books,receiptbooks, letter pads, memorandum pads, diaries andsimilar articles, blotting-pads, binders(loose-leaf or other), folders, file covers, manifold business forms, interleaved carbonsets and other articles of stationery,of paper or paperboard; albums forsamples orfor collections and book covers, ofpaper orpaperboard ex48.23 Trays, dishes, plates, cups andthe like, ofpaper orpaperboard 4823.90.30 Other paper and paperboard, ofakind used forwriting, printingor othergraphic purposes 4907.00.30 Cheque forms 4907.00.90 Other stamp-impressed paper; stock, shareor bond certificatesand similar documents of title 4909.00 Printed or illustrated postcards; printed cards bearingpersonalgreetings, messages or announcements, whetherornot illustrated, with or without envelopes ortrimmings.
4910.00.00 Calendars ofanykind, printed,includingcalendarblocks.

4911.99.90 Other printed matter 5608.19.10 Net shoppingbags of man-madetextile materials 5608.90.20 Net shoppingbags of other textile materials 57.01 57.02 Carpets and other textilefloor coverings, knotted,whetheror not madeup.

Carpets and other textilefloor coverings, woven,not tufted or flocked, whetheror not madeup, including "Kelem","Schumacks", "Karamanie" and similarhand- woven rugs.
57.03 Carpets and other textilefloor coverings, tufted, whetheror notmadeup 574 HEADING NO.

DESCRIPTION 57.04 Carpets and other textilefloor coverings, of felt, not tufted or flocked, whether ornot madeup.

5705.00.00 Other carpets and other textile floor coverings, whetheror not madeup.

61.01 Men's or boys' overcoats,car-coats, capes,cloaks, anoraks (includingski- jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, otherthan those ofheadingNo.

61.03.
61.03.

61.02 Women's orgirls’, overcoats, car-coats, capes, cloaks, anoraks(includingski- jackets), wind-cheaters,wind-jackets and similararticles, knitted or crocheted, other than thoseof heading61.04.
61.03 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and 61.04 61.05 61.06 61.07 braceoveralls, breeches andshorts (other than swimwear), knitted or crocheted Women's orgirls'suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and braceoveralls, breechesand shorts (otherthan swimwear), knitted or crocheted.

Men's or boys' shirts, knitted or crocheted.

Women's orgirls'blouses, shirts and shirt-blouses, knitted or crocheted.
Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted.

61.08 Women's orgirls'slips, petticoats, briefs, panties,nightdresses, pyjamas, negligés, bathrobes, dressing gowns andsimilar articles, knitted or crocheted.

61.09 61.10 61.11 61.12 T-shirts, singlets and other vests, knitted or crocheted.

Jerseys, pullovers, cardigans, waistcoats and similar articles,knitted or crocheted.
Babies’garments andclothingaccessories, knittedor crocheted.

Track suits, ski suits and swimwear, knitted or crocheted.

6113.00.00 Garments, madeup of knitted or crocheted fabricsofheadingNo.

59.03, 59.06 or 5907.00.00 575 HEADING NO.

DESCRIPTION 61.14 61.15 Othergarments, knitted or crocheted.

Pantyhose, tights, stockings, socksand otherhosiery, including graduated compression hosiery(forexamplestockings forvaricose veins) and footwear without applied soles, knitted orcrocheted.
61.16 Gloves, mittens and mitts, knitted or crocheted.

ex61.17 Other madeupclothingaccessories, knitted orcrocheted; knitted orcrocheted parts of clothingaccessories.

62.01 Men's or boys' overcoats,car-coats, capes, cloaks, anoraks(includingski- jackets), wind-cheaters, wind-jackets and similar articles, otherthan thoseof headingNo.62.03.
62.02 Women's orgirls'overcoats, car-coats, capes, cloaks, anoraks (includingski- jackets), wind-cheaters, wind-jackets and similararticles, otherthan thoseof headingNo.62.04.

62.03 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and braceoveralls, breeches andshorts (other than swimwear).
62.04 Women's orgirls'suits, ensembles, jackets, blazers,dresses, skirts, divided skirts, trousers, bid and braceoveralls, breechesand shorts (otherthan 62.05 62.06 62.07 swimwear) Men's or boys' shirts.

Women's orgirls'blouses, shirts and shirt-blouses.

Men's or boys' singlets and othervests,underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns andsimilar articles.
62.08 Women's orgirls'singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negligés, bathrobes, dressing gownsand similar articles.

62.09 Babies' garments andclothingaccessories.

576 HEADING NO.

DESCRIPTION 62.10 Garments, madeup of fabrics ofheading No.

56.02, 56.03, 59.03, 59.06 or 5907.00.00.

62.11 Track suits, ski suits and swimwear; othergarments.

6212.10.00 Brassières 6212.20.00 Girdles andpanty-girdles 62.13 62.14 62.15 Handkerchiefs.
Shawls, scarves, mufflers, mantillas, veils andthe like.

Ties, bowties and cravats.

ex6216.00.00 Gloves, mittens and mitts(excludingindustrial gloves).

6217.10.00 Other madeupclothingaccessories.

63.02 63.03 63.04 Bed linen, tablelinen, toilet linen and kitchen linen.

Curtains (includingdrapes) and interiorblinds; curtain orbed valances.

Other furnishingarticles,excludingthose ofheadingNo.

94.04.

6307.10.00 Floor-cloths, dish-cloths,dusters and similar cleaningcloths.
6307.90.20 Dress patterns, of other textile materials 6307.90.30 Flags, pennants and banners 6307.90.40 Pin cushions 6307.90.90 Other madeup textile articles 6309.00.00 Worn clothingand otherworn articles.

6401.10.00 Footwear incorporating aprotectivemetal toe-cap 6401.92.10 Waterproof boots (Wellingtons) 6403.40.00 Other footwear, incorporatingaprotectivemetal toe-cap 577 HEADING NO.
DESCRIPTION 6504.00.00 Hats and other headgear,plaited ormadebyassemblingstrips of anymaterial, whetheror not lined ortrimmed.

ex65.05 Hats and other headgear,knitted or crocheted, ormadeup from lace, feltor other textile fabric, in the piece(but notin strips),whetheror not lined ortrimmed.

ex6505.00.90 Other Felt hats and otherfeltheadgear, made fromthe hat bodies, hoods orplateaux ofheadingNo.

6501.00,whetheror not lined ortrimmed.


ex65.06 Other headgear, whetherornot lined ortrimmed (excludingsafetyheadgear) 66.01 Umbrellas andsun umbrellas (including walking-stick umbrellas, garden umbrellas and similarumbrellas).

6602.00.00 Walking-sticks, seat-sticks, whips, riding-crops and the like.
6701.00.10 Fans 6702.10.10 Artificial flowers, foliageand fruit; articles madeof artificial flowers, foliageorfruit ex68.02 Articles ofworked monumental or buildingstone(except slate) 6803.00.10 Troughs,reservoirs, basins and sinks, of slate orof agglomerated slate 6809.90.90 Other articles of plasteror of compositions basedon plaster 6810.99.10 Statues, statuettes, animal figures; vases, flower-pots, architectural andgarden ornaments; bird-baths, fountain basins, tomb-stones; reservoirsand troughs.
69.13 69.14 Statuettes andotherornamental ceramic articles.

Other ceramicarticles.

7016.10.90 Otherglass cubes andotherglass smallwares 7018.90.90 Other statuettes and other ornaments of lamp-worked glass and articles ofglass beads, imitation pearls, imitation precious or semi-precious stonesand similarglass smallwares 578 HEADING NO.
DESCRIPTION 7321.11.10 Stoves and ranges 7321.11.20 Cookers 7321.11.30 Barbecues 7323.10.20 Pot scourers and scouringor polishingpads 7323.93.00 Household articles ofstainless steel: 7323.93.10 Bakingpans 7323.93.20 Buckets 7323.93.30 Dust bins 7323.93.40 Funnels 7323.93.50 Watering-cans 7323.93.60 Clothes hangers 7323.93.70 Letter boxes 7323.94.00 Household articles ofiron (other than cast iron)orsteel, enamelled: 7323.94.10 Bakingpans 7323.94.20 Buckets 7323.94.30 Dust bins 7323.94.40 Funnels 7323.94.50 Watering-cans 7323.94.60 Clothes hangers 7323.94.70 Letter boxes 579 HEADING NO.
DESCRIPTION 7615.10.20 Saucepans 7615.10.30 Baking, stewand frying pans 8212.20.10 Safetyrazorblades 8310.00.00 Sign-plates, name-plates,address-plates andsimilar plates, numbers,letters andother symbols, of basemetal, excludingthose ofheading94.05 ex8414.51.00 Table, floor, wallor window fans, with aself-contained electricmotorof an output not exceeding125W ex84.15 Air conditioningmachines, comprising amotor-driven fanand elements for changing the temperature and humidity, includingthose machines in which thehumiditycannot be separatelyregulated (excludingparts) ex84.18 Refrigerators, freezers and other refrigeratingor freezingequipment,electricor other; heat pumps other than air conditioningmachines ofheading84.15 (excluding other furniture- chests, cabinets, displaycounters,show-cases andthe likefor storage and display, incorporatingrefrigeratingorfreezingequipment andparts) 8419.19.10 Solarwaterheaters,fordomesticuse 8419.19.20 Other solar waterheaters 8419.19.30 Other water heaters, fordomesticuse 8419.19.90 Other water heaters, non-electric 8421.12.10 Clothes-dryers fordomesticuse 85.06 85.07 Primarycells andprimarybatteries.
Electric accumulators, includingseparators therefor, whetheror not rectangular(includingsquare).

8509.80.10 Blenders 8516.10.10 Electric instantaneous orstoragewater heaters 8516.60.10 Stoves and cookers 580 HEADING NO.
DESCRIPTION ex85.19 Otherrecord-players ex8519.30.00 Turntables (record-decks) ex8519.81.20 Pocket-size cassette-players ex8519.81.40 Other magnetictape recorders incorporatingsound reproducing apparatus ex8519.81.90 Other, cassette-type ex8519.81.90 Other sound reproducing apparatus ex8519.81.90 Other, cassette-typemagnetictaperecorders 8523.29.60 Magnetictapes for reproducingphenomenaotherthan sound orimage ex8523.29.90 Other magnetictapes ex8523.80.90 Gramophone records 85.27 Reception apparatus for radio-broadcasting,whether ornot combined, in thesame housing, with sound recordingorreproducingapparatus or aclock.
85.28 Monitors and projectors,not incorporatingtelevision reception apparatus;reception apparatus for television,whetheror not incorporatingradio-broadcast receivers or sound or video recording or reproducingapparatus.
ex85.39 Other filament lamps, excludingultra-violet or infra-red lamps 8539.39.00 Other dischargelamps 9206.00.10 Steel band instruments 9401.30.00 Swivel seats with variableheight adjustment ex94.01 Seats of cane, osier, bamboo orsimilar materials ex94.01 Other seats, with woodenframes ex94.01 Other seats, with metal frames 581 HEADING NO.
DESCRIPTION 9401.80.00 Other seats 9401.90.00 Parts ofseats 9403.20.90 Other metal furniture 9403.40.00 Wooden furnitureof akind used in thekitchen 9403.50.00 Wooden furnitureof akind used in thebedroom 9403.60.90 Other woodenfurniture 9403.70.90 Other furnitureof plastics 9403.89.90 Other furnitureof othermaterials 9403.90.00 Parts 9404.10.00 Mattress supports ex94.04 Mattresses 9404.90.00 Other articles of bedding and similar furnishings 9504.40.00 Playingcards 9504.90.10 Draught and chess boards 9505.10.10 Artificial Christmas trees 96.01 Worked ivory, bone, tortoise-shell, horn, antlers,coral, mother-of-pearl and other animal carvingmaterial,and articles of thesematerials (including articles obtained bymoulding).
9602.00.00 Worked vegetableor mineral carvingmaterial andarticles of thesematerials; moulded or carved articles of wax, of stearin, ofnaturalgums or natural resins or of modellingpastes, and other mouldedor carvedarticles, not elsewherespecified or included; worked, unhardenedgelatin, (except gelatin ofheading3503.00)and articles of unhardenedgelatin.

9603.10.00 Brooms and brushes, consistingof twigs or othervegetablematerials bound together, with or without handles 582 HEADING NO.
DESCRIPTION ex9603.21.00 Tooth brushes 9603.90.10 Feather dusters 9603.90.20 Scrubbingbrushes 9603.90.30 Other brooms and mops forsweepingroads and floors 9608.10.00 Ballpointpens 9611.00.10 Rubber stamps 9613.10.00 Pocket lighters,gas fuelled, non-refillable ex96.15 Combs, hair-slides andthe like 9615.90.10 Hairpins Part 3 List of goods in relation to which those subject to a 5 % rate of duty immediately before the 1st April, 1994, are excluded from exemption under this Schedule Heading No.
Description of Goods 27.01 2707.

11 2701.12 2701.19 Coal: briquettes, ovoids and similar, solidfuels manufactured from coal Anthracite Bituminous coal Other coal.

27.02 Lignite, whether or not agglomerated, excluding jet 2702.10 Lignite whether or not pulverised, but not agglomerated 2702:20 Agglomerated lignite 27.09 Petroleum oils and oils obtained from bituminous Minerals, crude 7106.91 Unwrought 2709.001 Imported under the processing agreement.

2709.009 Other 583 Heading No.


Description of Goods 71.06 Silver (including silver plated with gold or platinum) unwrought or in semi-manufactured forms, or in powder form 7106.10 7106.91 Powder Unwrought 27.01 Coal; brisquettes, oviods and similar solid fuels manufactured from coal.

2701.20 Brisquettes, ovoids and similar solid fuels manufactured from coal 27.04 Coke and.

Semi-coke of coal, of lignite or of Peat, whether or not agglomerated; retort carbon 2704.001 Coke and semi-coke of coal.
2704.002 Coke or semi-coke or of peat 2704.003 Retort carbon.

2706.00 Tar distilled from coal from lignite or from peat and other mineral tars whether or not dehydrated or partially distilled including reconstituted tars.
27.08 Pitch and pitch coke, obtained from coal tar or from other Mineral tars 2708.20 Pitch coke 27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations.

2710.
2710.

1960 Partly refined petroleum including topped crudes 2710.1976 2710.1977 2710.1978 2710.1979 2710.99 27.11 Transformer oils Circuit breaker oils Cleansing, cutting and mould release oils.

Other Other Petroleum gases and other gaseous hydrocarbons.
2711.14 Ethylene, propylene, butylene and butadiene 2711.19 Other 584 27.12 2712.20 2712.90 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured.

Paraffin wax containing by weightless than 0.75% of oil.

Other 27.13 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.
2713.10 2713.10 3601.00 Petroleum coke Petroleum coke.

Propellent, powders.

3602.00 Prepared explosives, other than propellent powders, 3603..00 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators 7105.00 Dust and powder of natural or synthetic precious or semi-precious stones.

71.06 Silver (including silver plated with gold or platinum), unwrought or semi- manufactured forms, or in powder form.
7106.90 Other 7107.00 Base metals clad with silver, not further worked than semi-manufactured.

71.08 Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form 7108.10 7108.20 Non-monetary.

Monetary.

7109.00 Base metals or silver, clad with gold, not further worked than semi-manufactured.

71.10 Platinum, unwrought or in semi-manufactured forms, or in powder form 7111.00 Base metals, silver or gold clad with platinum, not further worked than semi- manufactured.
71.12 Waste and scrap of precious metal clad with precious metal.

7112.30 Ash containing precious metal or precious metal compounds 7112.9100 Of gold, including metal clad with gold butexcluding sweepings containing other precious metals.

7112.9200 Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals.

7112.99 Other.
7112.99 Other.

585 7115.00 Other articles of precious metal or of metal clad with precious metal 87.03 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of Heading No.

87.02), including station wagons and racing cars.

8703.21 Of a cylinder capacity not exceeding 1,000cc: 8703.211 Completely knocked down for assembly in plants approved for the purpose by the Competent Authority 8703.22 8703.221 8703..23.
8703.231 8703.24 8103.241 8703.31 Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500cc: Completely knockeddown forassembly in plants approved for the purpose by the Competent Authority.

.'

Of a cylindercapacity exceeding 1,500cc but notexceeding 3,000cc: Completely knocked down for assembly in plants approved for the purpose by the Competent Authority.
Of a cylinder capacity exceeding 3,000cc: Completely knocked down for assembly in plants approved for the purpose by the Competent Authority.

Of a cylinder capacity not exceeding1,500cc.

8703.311 • 0 " .~ • Completely knocked down for assembly in plants approved for the purpose by the Competent Authority.
8703.32 8703.321 8703.33 8703.331 Of a cylinder capacity exceeding 1,500cc but not exceeding 2,500cc: Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000cc 2,500 cc, completely knocked down for assembly in plants approved for the purpose by the Competent Authority or a cylinder capacity exceeding 2,500cc: Completely knocked down for assembly in Plants approved for the purpose by the Competent Authority.
586 Part 4 Productive Inputs Relief for the Production of Primary Products and the Manufacture of Goods 1.

Subject to paragraph 2, the goods specified in the Table below shall be exempt from customs duty.

Table Production of primary products.

1.

Goods that are imported by a taxpayer as raw materials or intermediate goods which, to the satisfaction of the Commissioner, are for direct use in the production of primary products in Jamaica by that taxpayer.

2.
2.

Goods that are imported by a taxpayer as consumables which, to the satisfaction of the Commissioner, are to be directly consumed or expended in the production of primary products in Jamaica by that taxpayer.

3.

Goods that are imported by a taxpayer as packaging materials which, to the satisfaction of the Commissioner, are used to package primary products produced in Jamaica by that taxpayer.

4.
4.

Machinery and equipment (including parts thereof) imported by a taxpayer which, to the satisfaction of the Commissioner, is for direct use – (a) in the production of primary products in Jamaica by that taxpayer; or (b) for quality control testing, packaging, or climate- controlled storage of such products by that taxpayer.

Manufacture of Goods.

1.


Goods that are imported by a taxpayer as raw materials or intermediate goods which, to the satisfaction of the Commissioner, are for direct use in the manufacture of goods in Jamaica by that taxpayer.

2.

Goods that are imported by a taxpayer as consumables which, to the satisfaction of the Commissioner, are to be directly consumed or expended in the manufacture of goods in Jamaica by that taxpayer.

587 3.
587 3.

Goods that are imported by a taxpayer as packaging materials which, to the satisfaction of the Commissioner, are used to package goods manufactured in Jamaica by that taxpayer.

4.

Machinery and equipment (including parts thereof) imported by a taxpayer which, to the satisfaction of the Commissioner, is for direct use – (a) in the manufacture of goods in Jamaica by that taxpayer; or (b) for quality control testing, packaging, or climate- controlled storage of such goods by that taxpayer.

5.
5.

Goods imported by a taxpayer and certified by the Minister responsible for energy to be imported for use by a designated entity included on a list of designated entities maintained by that Minister for the purposes of this provision, in the production of energy from renewable sources.

6.
6.

Prefabricated buildings and parts thereof, imported by a taxpayer certified by the Minister responsible for agriculture to be an approved farming enterprise included on a list of approved farming enterprises maintained by that Minister for the purposes of this provision.

2.
The following goods shall not be eligible for exemption from customs duty under this Part – (a) goods listed in Part 2 of this Schedule; (b) goods of a type which the Commissioner is satisfied can be obtained in adequate supplies from a manufacturer or producer in Jamaica or within the Caribbean Community Single Market (CSM); (c) goods that are imported for use by a person who is a continuing beneficiary within the meaning of section 2 of the Fiscal Incentives (Miscellaneous Provisions) Act or a person who is deemed to be a continuing beneficiary under section 5(2)(c) of that Act; (d) goods that are imported for use by a person who has been declared by order of the Minister under section 2 of the Bauxite and Alumina Industries (Encouragement) Act to be a recognized bauxite producer; 588 (e) goods that are imported for use by an approved enterprise within the meaning of section 2(1) of the Jamaica Export Free Zones Act; (f) goods that are classified as jewellery or identifiable parts of jewellery under Part 1 of this Schedule; (g) goods to be used in the manufacture or production of tobacco products, except where both the raw materials and the finished goods fall within Item 25 of Section XXII of Part 1 of this Schedule; (h) fuel used in the production process; (i) goods imported for the purpose of manufacturing or producing tangible, immovable property; (j) lead imported for the purpose of manufacturing accumulators or any other goods prescribed by the Minister (except where the Commissioner has specified that the relevant manufacturer has made arrangements for lead waste disposal that meet the requirements of the Minister responsible for environmental control); (k) milk and cream in powder, granules or other solid forms which the Commissioner is satisfied are imported for use solely as raw materials or intermediate goods in the manufacture of any goods other than – (i) infant foods; (ii) milk based nutritional supplements; (iii) condensed milk; (iv) baked products; (v) chocolate; (vi) ice-cream; (vii) yoghurt; or (viii) chocolate confectionary.
589 3.
(1) For the purposes of this Part – “consumables” means materials (excluding lubricating oils or fuel for use in internal combustion engines) and articles consumed or expended by a taxpayer directly in the process of the production of primary products or the manufacture of goods; “intermediate goods” means goods which have been transformed from their natural state by being worked or processed, but which have to undergo further working or be incorporated along with some other goods or material in the production of primary products or the manufacture of goods; “manufacture of goods” means – (a) the production of goods in Jamaica by means of a process of manufacture, but does not include the production of goods which result from a process that consists primarily of any one or more of the following – (i) dividing (including cutting), purifying, drying, mixing, sorting, packaging, branding, testing or applying any other similar process to a product, produce or material that is acquired in bulk so as to prepare that product, produce or material for sale or distribution, or any combination of such processes; (ii) applying methods of preservation or maturation or other similar treatment to any foodstuffs or any combination of such processes; (iii) cooking, baking or otherwise preparing food or drink for human consumption which is intended to be consumed at or about the time it is prepared, whether or not in the building or structure in which it is prepared, or whether or not in the building to which it is delivered after being prepared; (iv) improving or altering any articles or materials without making a change in their character; or (v) repairing, refurbishing, reconditioning, restoring or other similar processing of any articles or materials, or any combination of such processes; or 590 (a) the production of goods in Jamaica that the Commissioner determines are produced by a process which results in the transformation of the raw material, or intermediate goods, used in the process (hereinafter referred to as
 “production inputs”) into goods that are new or distinct, having regard to their name, use or character (including where the goods produced possess unique physical, chemical, technological, legal or commercial characteristics) when compared to the production inputs used; “packaging materials” means materials used to contain, protect, identify, preserve or display primary products or manufactured goods; “production of primary products” means the production (whether by means of cultivation, growth, breeding or rearing or otherwise) of – (a) agricultural crops, livestock, poultry or dairy products in the course of conducting farming operations; (b) products directly derived from apiculture operations; (c) timber and other tree products in the course of conducting forestry operations; (d) seeds, flowers, shrubs, herbs and other plants in the course of conducting horticultural operations; or (e) fish and other freshwater and marine organisms in the course of conducting aquaculture operations; “quality control testing” means the inspection and testing of primary products or manufactured goods with a view to identifying and eliminating defects therein or maintaining compliance with any applicable requirements and standards; “raw materials" means natural or primary goods which have not been worked or processed but the preservation of which is ensured during transportation or storage so that their original characteristics are unaltered or remain substantially unaltered; “taxpayer” means a person who would be liable for the payment of customs duty if it were not for the exemption provided under this Part.
(2) For the purposes of items 1 to 4 of the Table, in relation to the production of 591 primary products, and in relation to the manufacture of goods, the taxpayer shall be eligible for the exemption only if the taxpayer is certified by the Minister responsible for industry to be an approved manufacturer included on a list of approved manufacturers maintained by that Minister for the purposes of this Part.

PART 5 Productive Inputs Relief for the Tourism Industry 1.
(1)Subject to paragraph 3, goods listed in Table 1 below which, to the satisfaction of the Commissioner, are imported by a taxpayer solely for use in a hotel or resort cottage within the meaning of section 2 of the Tourist Board Act, the operation of which is, or upon completion is intended to be, licensed by the Tourist Board under the Tourist Board Act, shall be exempt from customs duty.
(2) For the purposes of this Part, “taxpayer” means a person who would be liable for the payment of customs duty if it were not for the exemption provided under this Part.
Table 1-Goods for use in Hotel or Resort Cottage Air conditioning, parts and associated fittings Banquet Equipment AC Power plugs Bar equipment Bath tubs, basins, toilets, showers, accessories and associated fittings Bedsprings (with exclusion of bedspring mattresses) Air filters Clothing Hangers All electrical outlets, components, switches, distribution boards, wiring, etc.
Batteries for outboard engines Coffee/Tea Brewing Equipment All wall covering except Paints Bed linen Commercial floor polishers Automatic door control equipment and accessories Billiard tables and their appliances Commercial Transport Equipment – Housekeeping Cart, Beverage re-stocking cart, banquet chairs 592 Batt insulation carts, Blankets banquet tables carts Circuit breaker Bottles Coolers Conference room equipment (for example, acoustical equipment) Commercial vacuum cleaners Coils Garbage Disposal equipment Concrete tile roofing Counter tops Garment Racks Construction forms and accessories CPR & First Aid Equipment Generators Control panels, transformers, lighting dimmers Dehumidifier In Room Accessories - garbage bins, amenity trays, ice buckets Dampers Door Hardware and accessories Landscaping equipment Door and window frames complete with all glazing and accessories Dynamos Light bulbs - LED, CFL Door and window sound with weather seals Electric fans Microwaves Door frames with all hardware accessories Electric light, bell and telephone equipment and appliances (not to include electric light bulbs) Emergency Equipment Organs Door Hardware Outdoor guest accessories - hammocks, towel hut Doors - Access, Sliding, Folding Floating Dock Pianos Drapery hardware Furniture (excel those made primarily of wood) Pool & Ocean Accessories - pool floats Drapery material and upholstery fabrics 593 Hot water equipment, boilers and tanks Restaurant Service Equipment - Champagne buckets, Cutlery bins, Ice Buckets Electrical switches Hurricane Shutters Security vaults and safes Electrical transformers and panel board Iceboxes Jacuzzi equipment and replacement parts Juice Dispensers (commercial type) Kitchen sinks and other kitchen fixtures Table Plastic glassware Electrical wiring, sensors, control devices and accessories Uniforms Elevators Water pumps Erosion control structures Elevators Expansion jointing materials Marble Curtains Fan coil units with all associated control deivces and accessories Pool & patio chairs, tables and umbrellas (excel those made from wood) Public address systems Drapery Fans Shading Equipment - Outdoor/Patio Umbrellas Faucets Radios Commercial Vaccum Cleaners Fire extinguishers and associated parts and fittings Sanitation Equipment Mirrors Foam for building construction purposes Satellite communications systems (only one such system permitted) Scuba diving regulators, compressors, tanks and buoyancy Glass and glazing (all types) Nails – stainless steel, metal, iron Granite Particle board 594 compensator devices Security Systems including but not limited to surveillance cameras (and associated fittings) Silver and plated tableware Spa Equipment Swimming pool equipment (pumps, filters etc.)
Table glassware Gridwall/Slatwall Grout Heat and smoke detection equipment with all necessary wiring, Housings Insulation materials Shelving Thinset Vanity units (not mainly made of wood) Iron and ironing boards for guest rooms Storeroom racking & racking accessories (for kitchen and other storerooms (non- retail) Table linen Decorative and safety railings Lumber - Provided that the wood type is coniferous and not in the rough.
Telecommunications switchboard/PBX system Decorative wall finishes, laminates, panels Marble Tile Polishing machine Tiles Trampoline, Inflatable Activity Centers/Bouncers Electrical and mechanical cleaning equipment Architectural millwork: screens, cabinet work, vanity units (not primarily made of wood Water treatment plant /equipment and associated spare parts and accessories 595 MDF Board Metal decking Metal roofing Trolleys Water Coolers Landscape Lighting Coffee urns (commercial type) Rugs and carpets Solid waste recycling equipment Waterproofing & calking accessories Window Hardware and accessories Metal studding Modified bituminous roofing Light fixtures and accessories Pre-cast concrete panels, members and accessories Pine Pumps Plaster and EIFS with accessories ansd sealants Plastising and/or other building additives Rocks, rock chips and wood chips Roofing membranes with flashings Towels Sewerage plant and equipment Stucco materials, roof tiles and accessories Sports and gym equipment Signage - electric and other Suspended ceilings and accessories Ice-making machines Kitchen utensils including stoves GPS satellite navigators Signage - safety informative and directional Signal boosters, wiring, electronic control panels Swimming pool - lighting pipe work, pumps Switch gears, transformers, conduits and raceways and accessories Sounders Tie wires Key programming machines Freezers (commercial type) Tracks and accessories Golf carts Refrigerating apparatus and appliances Crockery Television and radio equipment Waterslides Chafing Dishes and portable food warmers 596 Ventillation and AC ductwork Waste straps with all plumbing and drainage pipe work (all types) with fixtures Water filtration and treatment equipment Accumulator Batteries Laundry equipment (namely domestic and commercial washers and dryers) Watersports equipment, boats, and other types of seacraft (excluding jet skis and wave runners) Plastic table & chairs Electric and gas cooking equipment 2.
– (1) Subject to paragraph 3, goods listed in Table 2 below which, to the satisfaction of the Commissioner, are imported by a taxpayer solely for use as listed in Table 2 by that taxpayer in a tourism attraction shall be exempt from customs duty.
(2) For the purposes of this paragraph – “consumables” means materials and articles consumed or expended by a taxpayer in the course of operating a tourism attraction; “tourist” means a tourist within the meaning of section 2 of the Tourist Board Act; “tourism attraction” means a place of interest – (a) that attracts tourists for its inherent or exhibited natural or cultural value, historical significance, natural or built beauty, or the opportunities it offers tourists for leisure, adventure or amusement, and (b) the operation of which is, or upon completion is intended to be licensed as a tourism enterprise within the meaning of section 2of the Tourist Board Act, but does not include facilities that are not an inherent part of the attraction of the place, including facilities for the retail sale of goods, the provision of food and beverages or other support services.
597 Table 2–Goods for use in a Tourism Attraction 1.

Machinery and equipment (including parts and accessories thereof) that is used directly in the operation of a tourism attraction.

2.

Materials, fixtures and fittings that are used directly for the installation and operation of machinery or equipment specified in item 1 above (including essential support structure associated with that machinery and equipment).

3.
3.

Live animals that are used directly in the operation of a tourism attraction, subject to approval by the Veterinary Division of Ministry responsible for agriculture.

4.

Other goods (not being building materials, motor vehicles or consumables) that are used directly in the operation of a tourism attraction.

5.

Emergency, life-saving, first aid, and safety equipment and devices that are used directly in the operation of a tourism attraction.

6.
6.

Motorised equipment and motor vehicles not licensed under the Road Traffic Act for use on roads.

598 3.
The following goods shall not be eligible for exemption from customs duty under this Part – (a) goods listed in Part 2 of this Schedule; (b) goods of a type which the Commissioner is satisfied can be obtained in adequate supplies from manufacturers in Jamaica or within the CSM area; (c) goods that are imported for use by a person who is a continuing beneficiary within the meaning of section 2 of the Fiscal Incentives (Miscellaneous Provisions) Act; and (d) goods listed in Table 2 that are imported for use by a person who is a beneficiary of any other exemption from, or remission of, customs duty in respect of goods imported by that person in connection with the operation by that person of a tourism attraction.
4.

Motor cars which the Commissioner is satisfied are imported by a taxpayer for use as rental cars shall be exempt from Common External Tariff as follows – (a) the exemption applies to – (i) a total of no more than one thousand motor vehicles per year imported as rental cars; (ii) motor cars with a cc rate of not more than 2,500 and up to a value of US$41,000 CIF; (b) full duty shall be payable on the value in excess of US$41,000 CIF.

5.
5.

Motor vehicles imported by a contract carriage operator shall be exempt from Common External Tariff as follows – (a) the exemption applies to – (i) a total of no more than fifty motor vehicles per year imported by the contract carriage sector; (ii) motor vehicles with a cc rate of not more than 2,500 and up to a value of US$41,000 CIF; (b) full duty shall be payable on the value in excess of US$41,000 CIF.

6.
6.

Motor vehicles imported by a tour operator shall be exempt from Common External Tariff as follows – (a) the exemption applies to – 599 (i) a total of no more than forty motor vehicles per year imported by tour operator sector; (ii) motor vehicles up to a value of US$50,000 CIF; (b) full duty shall be payable on the value in excess of US$50,000 CIF.

7.
7.

In this Part – “contract carriage operator’ means a person approved as such by the Minister responsible for tourism; “tour operator” means means a person approved as such by the Minister responsible for tourism.

8.

Capelins, herrings, mackerels and squids shall be exempt from Common External Tariff where the Commissioner is satisfied that they are imported by a taxpayer for use as animal feed in a tourism attraction.

9.
9.

Goods listed in Table 3 below, where the Commissioner is satisfied that they are imported by a taxpayer solely for use in any tourist accommodation (as defined in section 2 of the Tourist Board Act) shall be subject to Common External Tariff at a rate of 0%.
HS Heading HS Sub-Heading Table 3 Description Meat of bovine animals, fresh or chilled Other cuts with bone in: Brisket Other Boneless Tenderloin Sirloin Minced (Ground) Meat of Bovine animals, frozen Other cuts with bone in Brisket Other Boneless Tenderloin Sirloin Minced (Ground) 600 PART 6 Productive Inputs Relieffor Creative Industries 1.
(1) Subject to paragraph 2, goods listed in the Table below, which, to the satisfaction of the Commissioner of Customs, are imported by a taxpayer solely for use as listed in the Table, shall be exempt from customs duty.

(2) For the purposes of this Part, “taxpayer” means a person who would be liable for the payment of customs duty if it were not for the exemption provided under this Part.

Motion Picture Production.

Table 1.


Goods described in item 2 below that are imported by a taxpayer, who is engaged full-time in the production of motion pictures on a commercial basis, for direct use by that taxpayer in motion picture production(including any part thereof) in Jamaica.

2.
2.

The goods referred to in item 1 comprise equipment (including software, parts, accessories and support systems thereof) which is designed for commercial use and is used directly for the purpose of motion picture or sound capture and recording, animation, production lighting or post- production editing and finishing of a motion picture.

3.
3.

For the purposes of items 1 and 2,“motion picture” means a motion picture (including voice, music and other acoustical accompaniments)that is suitable for cinematic viewing or television broadcast, and includes animated pictures and pictures displaying advertising material.

Sound-recording production and musical performance.

1.
1.

Goods described in item 3 below that are imported by a taxpayer, who is engaged full-time in the production of sound recordings on a commercial basis, for direct use by that taxpayer in a sound recording production in Jamaica or the CSM.

2.

Goods described in item 3(b) below that are imported by a taxpayer, who is an individual engaged full-time in the performance of musical works on a commercial basis, for direct use by that individual in the performance of musical works.

3.
3.

The goods referred to in items 1 and 2 are – 601 (a) equipment (including software and parts and accessories thereof) which is designed for professional use in a sound recording studio and used directly for the purpose of sound capture and recording, instrumentation, mixing and mastering of sound recordings; and (b) musical instruments falling within Tariff Headings 92.01, 92.02, 92.05, 92.06 (other than Tariff Heading 92.06.00.10) or 92.07.

2.
The following goods shall not be eligible for exemption from customs duty under this Part– (a) goods listed in Part 2 of this Schedule; (b) goods of a type which the Commissioner is satisfied can be obtained in adequate supplies from a manufacturer in Jamaica or within the CSM area; (c) goods that are imported for use by a person who is a continuing beneficiary within the meaning of section 2 of the Fiscal Incentives (Miscellaneous Provisions) Act PART 7 Productive Inputs Relief for the Healthcare Sector 1.
Subject to paragraph 2, goods listed in the Table below which, to the satisfaction of the Commissioner, are imported by a taxpayer solely for use by that taxpayer in the operation of a healthcare facility, shall be exempt from customs duty.

602 HSHeading HS Sub-Heading Description Table 9018 9018 9018 9018 9018 9018 9018 9018 9018 9018 9019 9022 9022 9022 9022 9022 9022 9022 9022 11.
00.00 12.00.00 13.00.00 14.00.00 19.00.00 20.00.00 41.00.00 49.00.00 50.00.00 90.00.00 10.00.00 12.00.00 13.00.00 14.00.00 19.00.00 21.00.00 29.00.00 30.00.00 90.00.00 Electro-cardiographs Ultrasonic scanning apparatus Magnetic resonance imaging apparatus Scintigraphic apparatus Other Ultra-violet or infra-red ray apparatus Dental drill engines, whether or not combined on a single base with other dental equipment Other Other ophthalmic instruments and appliances Other instruments and appliances Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus Computed tomography apparatus Other, for dental uses Other, for medical, surgical or veterinary uses For other uses For medical, surgical, dental or veterinary uses For other uses X-ray tubes Other, including parts and accessories 2.
The following goods shall not be eligible for exemption from customs duty under this Part – (a) goods listed in Part 2 of this Schedule; and (b) goods of a type which the Commissioner is satisfied can be obtained in adequate supplies from a manufacturer in Jamaica or within the CSM.

3.
3.

For the purposes of this Part – “healthcare facility” means a facility where medical, surgical, dental or ophthalmic services are provided and includes a “public health facility” and a “regional hospital” within the meaning of section 2 of the National Health Services Act and a “public hospital” within the meaning of section 17 of that Act; “taxpayer” means a person who would be liable for the payment of customs duty if it were not for the exemption provided under this Part.
603 Part 8 Goods Imported for Meetings, Incentives, Conventions or Expositions 1.

Subject to the provisions of this Part, goods are exempt from customs duty where the Commissioner is satisfied that the goods are imported for consumption, otherwise than by sale,at a meeting, incentive, convention or exposition approved by the Minister responsible for tourism.

2.
2.

For the purpose of paragraph 1, the Commissioner may require persons responsible for organising the meeting, incentive, convention or exposition (as the case may be) to attest to the use of the goods, in accordance with Rules.
604 819 SECOND SCHEDULE (Section 20) Valuation of Goods 1.—(1) In this Schedule— “customs value of imported goods” means the value of goods for the purposes of levying ad valorem duties of customs on imported goods; “family members”, in relation to a person, means— (a) the person’s— (i) (ii) spouse; child, adopted child, step-child, grand-child or any other child wholly or mainly maintained by that person; (iii) brother or sister; (iv) uncle or aunt; (v) nephew or niece; (vi) mother, father or adoptive parent; (vii) stepmother or stepfather; or (viii) lineal ancestor or descendant; or (b) any person who is a family member of a spouse of a person referred to in any of sub-paragraphs (a)(ii) to (viii); “goods of the same class or kind” means goods which fall within a group or range of goods produced by a particular industry or industry sector and includes identical or similar goods; “identical goods” means, subject to sub-paragraph (2), goods that an officer is satisfied— (a) (b) are produced in the same country at or about the same time as the goods being valued; and are the same in all respects as the goods being valued, notwithstanding minor differences in appearance; 820 “produced” includes grown, manufactured and mined; “seller” means the person who has the legal or beneficial interest in the goods at the time that the contract of sale is concluded and to whom the proceeds of sale will ultimately be paid exclusive of any commission or fee; “similar goods” means, subject to sub-paragraph (3), goods that an officer is satisfied— (a) (b) are produced at or about the same time in the same country as the goods being valued; and although not alike in all respects to the goods being valued, have like characteristics and like component materials which enable them to perform the same functions and to be commercially inter- changeable; “spouse” includes— (a) (b) a single woman who, for a period of not less than five years, has cohabited with a single man as if she were in law his wife; and a single man who, for a period of not less than five years, has cohabited with a single woman as if he were in law her husband, and “single woman” or “single man” for the purposes of this definition includes a widow or widower, respectively, or a divorcee.
(2) References in sub-paragraph (1) to “identical goods” and “similar goods” respectively, do not include references to goods which incorporate or reflect engineering, development, artwork, design work and plans and sketches for which no adjustment has been made under paragraph 8(b)(iv) on the ground that such engineering, development, artwork, design work and plans and sketches were undertaken in Jamaica.
(3) In determining whether or not goods are similar, the quality of the goods, their reputation and any registered trade mark in respect of those goods or a class of goods to which they belong are among the factors that may be taken into account.
821 (4) For the purpose of this Schedule— (a) a buyer and a seller of imported goods shall be deemed to be related only if— (i) (ii) they are officers or directors of one another’s business; they are legally recognized partners in business; (iii) they are employer and employee; (iv) any person directly or indirectly owns, controls or holds five per cent or more of the voting shares of both of them; (v) one of them directly or indirectly controls the other; (vi) both of them are directly or indirectly controlled by a third person; (vii) together they control, directly or indirectly, a third person; or (viii) they are family members; (b) (c) (d) one person shall be deemed to control another when the former is legally or operationally in a position to exercise restraint or direction over the latter; persons who are associated with one another in that one is the sole agent, sole distributor or sole concessionaire, however described, of the other shall be deemed to be related only if they fall within the criteria specified in sub-paragraph (a); an event shall be deemed to occur about the same time as another event if the first event occurs on the same day as the other event or within the forty-five days immediately preceding or immediately following the day on which the other event occurs.
2.—(1) Where the conditions specified in paragraph 3 are fulfilled, the customs value of imported goods shall be determined under that paragraph.

(2) Subject to sub-paragraph (3), where the customs value of imported goods cannot be determined under paragraph 3, it Customs value, sequential application and the fallback method.
822 shall be determined by proceeding sequentially through paragraphs 4 to 7, to the first such paragraph under which the customs value can be determined, but the order of application of paragraphs 6 and 7 shall be reversed if the importer so requests and the Commissioner agrees.

(3) The provisions of the next paragraph in the sequence established by sub-paragraph (2) shall be applied only where the customs value of imported goods cannot be determined under a particular paragraph.
(4) Where the customs value of imported goods cannot be determined under paragraphs 3 to 7, the customs value shall— (a) (b) be determined using such means as are reasonable having regard to the principles and general provisions of this Schedule; and be based, as far as practicable, on previously determined customs values.
(5) No customs value of imported goods shall be determined under sub-paragraph (4) on the basis of— (a) (b) (c) (d) (e) the selling price in Jamaica of goods produced in Jamaica; a system which provides for the acceptance for customs purposes of the higher of two alternative values; the price of goods on the domestic market of the country of exportation; the cost of production, other than computed values which have been determined for identical or similar goods in accordance with paragraph 7; the price of the goods for export to a country other than Jamaica; (f) minimum customs values; or (g) arbitrary or fictitious values.
823 3.—(l) Subject to paragraphs 2 and 8, the customs value of imported goods determined under this paragraph shall be the transaction value, being the price actually paid or payable for the goods when sold for export to Jamaica, in the circumstances referred to in sub-paragraph (2) and adjusted in accordance with paragraph 8 or, where appropriate, paragraph 9.

Transaction value.
(2) The circumstances are that— (a) there are no restrictions as to the disposition or use of the goods by the buyer other than restrictions which— (i) (ii) (iii) are imposed, or required, under any law; limit the geographical area in which the goods may be resold; or do not substantially affect the value of the goods; (b) (c) (d) the sale or price of the goods is not subject to any condition or consideration for which a value cannot be determined with respect to the goods being valued; no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with paragraph 8; and the buyer and the seller are not related or, where they are related, the transaction value is acceptable for customs purposes under sub-paragraph (3).
(3) In determining whether the transaction value is acceptable for the purposes of sub-paragraph (l), in circumstances where the buyer and seller are related, the Commissioner shall— (a) (b) take account of the circumstances of the sale; and accept the transaction value stated, unless, on the basis of information provided by the declarant or otherwise, the Commissioner considers that there are grounds for believing that the relationship influenced the price.
(4) The Commissioner shall inform the declarant in writing of the grounds referred to in sub-paragraph (3) and give the declarant a reasonable opportunity to be heard.
824 (5) In a sale between related persons, the transaction value shall be accepted and the goods valued in accordance with sub- paragraph (1) if, subject to sub-paragraph (6), the declarant demonstrates that such value closely approximates to one of the following values occurring at or about the same time— (a) (b) (c) the transaction value in sales of identical or similar goods for export to Jamaica between buyers and sellers who are not related in any particular case; the customs value of identical or similar goods, as determined under paragraph 6; the customs value of identical or similar goods, as determined under paragraph 7.
(6) In applying any of the provisions of sub-paragraph (5) account shall be taken of— (a) (b) (c) demonstrated differences in commercial levels and quantity levels; the matters specified in paragraph 8; and costs incurred by the seller, in sales in which the seller and the buyer are not related, that are not incurred by the seller in sales in which the seller and the buyer are related.
(7) For the purpose of sub-paragraph (1), the price actually paid or payable is, subject to sub-paragraphs (8) and (9), the total payment made, or to be made, for the imported goods by the buyer to, or for the benefit of, the seller.
(8) The payment referred to in sub-paragraph (7) may be made either directly or indirectly without necessarily taking the form of a transfer of money and shall include— (a) all payment that as a condition of sale of the imported goods, are made or to be made by the buyer to the seller or by the buyer to a third party to satisfy an obligation of the seller; and (b) any settlement by the buyer, whether in whole or in part of a debt owed by the seller.
825 (2)— (a) (9) Except to the extent allowed under paragraph 8(1) or any activities (including the marketing of imported goods) undertaken by a buyer on the buyer’s own account shall not be regarded for the purpose of this paragraph as an indirect payment to the seller, whether or not such activities are of benefit to the seller or were undertaken by the buyer pursuant to an agreement with the seller; and (b) the cost of any such activity shall not be added to the price actually paid or payable in determining the customs value of the imported goods.
(10) The following charges or costs shall not be taken into account in determining the customs value of imported goods if such charges or costs may be distinguished from the price actually paid or payable for those goods— (a) (b) (c) charges for construction, erection, assembly, maintenance or technical assistance, undertaken after importation of goods such as industrial plant machinery or equipment; the cost of transportation after importation; customs duties and other taxes payable in Jamaica by reason of the importation or sale of the goods.
4.—(1) Subject to sub-paragraph (2) and paragraph 2, the customs value of imported goods determined under this paragraph shall be the transaction value of identical goods sold for export to Jamaica at or about the same time as the goods being valued.

(2) The transaction value to be applied under sub-paragraph (1) is the transaction value of— Determina- tion of customs value on basis of transaction value of identical goods sold for export.
(a) (b) identical goods in a sale at the same commercial level and in substantially the same quantity as the goods being valued; or in the absence of such a sale, identical goods sold at a different commercial level or in different quantities, or both, with such adjustments as are reasonable and 826 necessary (whether resulting in an increase or a decrease in value) having regard to the differences attributable to commercial level or quantity, or to both.
(3) Where the costs and charges referred to in paragraph 8(1) (e) are included in the transaction value, an adjustment shall be made to take account of differences in those costs and charges between the imported goods and the identical goods in question where those differences are attributable to differences in distances and modes of transportation.
(4) The following principles shall apply under this paragraph— (a) (b) (c) if more than one transaction value of identical goods is found, the lowest such value shall be used to determine the customs value of the imported goods; a transaction value for goods produced by a different person shall be taken into account only when no transaction value can be found under sub-paragraph (1) for identical goods produced by the same person as the goods being valued; a condition for adjustment because of different commercial levels or different quantities shall be that the adjustment shall be made only on the basis of evidence clearly establishing the reasonableness and accuracy of the adjustment.
(5) In this paragraph “the transaction value of identical imported goods” means a customs value previously determined under paragraph 3, adjusted as provided in sub-paragraphs (2) and (3).

5.—(1) Subject to sub-paragraph (2) and paragraph 2, the customs value of imported goods determined under this paragraph shall be the transaction value of similar goods sold for export to Jamaica and exported at or about the same time as the goods being valued.
(2) The transaction value to be applied under sub-paragraph (1) is the transaction value of— (a) similar goods in a sale at the same commercial level and in substantially the same quantity as the goods being valued; or Determina- tion of customs value on basis of transaction value of similar goods sold for export.
827 (b) in the absence of such a sale, similar goods sold at a different commercial level or in different quantities, or both, with such adjustments as are reasonable and necessary (whether resulting in an increase or a decrease in value) having regard to the difference attributable to commercial level or quantity, or to both.
(3) Where the costs and charges referred to in paragraph 8(1)(e) are included in the transaction value, an adjustment shall be made to take account of differences in those costs and charges between the imported goods and the identical goods in question where those differences are attributable to differences in distances and modes of transportation.
(4) The following principles shall apply under this paragraph— (a) (b) (c) if more than one transaction value of similar goods is found, the lowest such value shall be used to determine the customs value of the imported goods; a transaction value for goods produced by a different person shall be taken into account only when no transaction value can be found under sub-paragraph (l) for similar goods produced by the same person as the goods being valued; a condition for adjustment because of different commercial levels or different quantities is that the adjustment shall be made only on the basis of evidence clearly establishing the reasonableness and accuracy of the adjustment.
(5) In this paragraph “the transaction value of similar imported goods” means a customs value previously determined under paragraph 3, adjusted as provided in sub-paragraphs (2) and (3) of this paragraph.

6.—(1) Subject to paragraph 2, where imported goods or identical or similar imported goods are sold in Jamaica in the same condition in which they are imported, the customs value of those goods shall be determined in accordance with sub-paragraph (2).
(2) The customs value shall be based on the unit price at which the imported goods or identical or similar imported goods are sold in the greatest aggregate quantity, to persons who are not Value based on unit price of greatest aggregate quantity: (the deductive method).
828 related to the seller at or about the time of the importation of the goods being valued, subject to deductions for the following— (a) (b) (c) subject to sub-paragraph (10), the commission usually paid or agreed to be paid or the additions usually made for profit and general expenses (including the direct and indirect costs of marketing the goods in question) in connection with sales in Jamaica of imported goods of the same class or kind; the usual costs of transportation and insurance and other associated costs normally incurred within Jamaica; and the customs duties and other duties or taxes payable in Jamaica by reason of the importation or sale of the goods.
(3) If neither the imported goods nor identical or similar imported goods is sold at or about the time of importation of the goods being valued, then, if the importer so requests, the customs value of the imported goods shall be based on the unit price at which the imported goods or identical or similar imported goods are sold in Jamaica in the same condition in which they were imported and at the earliest date after their importation, being a date not later than ninety days after the date of such importation, subject to the deductions specified in sub-paragraph (1).
(4) Subject to sub-paragraph (5), if neither the imported goods nor identical or similar imported goods are sold in Jamaica in the condition in which they were imported, then the Commissioner may determine that the value of the goods shall be based on the unit price at which the imported goods, after further processing, are sold in the greatest aggregate quantity to persons in Jamaica who are not related to the seller.
(5) In determining value under sub-paragraph (4), deductions shall be made in respect of— (a) the value added by such further processing, based on quantifiable data and calculated on the bases of usual formulae and methods and practices of the industry concerned; and (b) the matters specified in sub-paragraph (2) (a), (b) and (c).
829 (6) Subject to sub-paragraph (7), the unit price at which imported goods or identical or similar imported goods are sold in the greatest aggregate quantity is the price at which the greatest number of units of the goods is sold in sales made to persons who are not related to the seller, being sales occurring at the first commercial level after the importation at which the sales take place.
(7) In determining the unit price for the purposes of this paragraph, no account shall be taken of any sale in Jamaica to a person who supplies any goods or services specified in paragraph 8(1)(b), directly or indirectly, free of charge or at a reduced cost, for use in connection with the production and sale for export of the imported goods.
(8) Subject to sub-paragraph (9), the amount allowable under sub-paragraph (2)(a) as a deduction for profit and general expenses shall be taken as a whole and shall be determined on the basis of figures and other information supplied by or on behalf of the importer.
(9) Where it appears to an officer that the figures or other information so supplied are not consistent with verifiable figures and information pertaining to sales of imported goods of the same class or kind, the officer may determine the amount allowable on the basis of figures and information other than those supplied.
(10) In determining for the purposes of sub-paragraph (2) (a) the commissions or the additions usually made for profit and general expenses, the question whether imported goods are of the same class or kind shall be decided on the facts of each particular case, having regard to all the circumstances, and taking into account where possible, information, pertaining to the sale of the narrowest group or range of imported goods of the same class or kind.
(11) A reference to goods of the same class or kind includes a reference to goods of the same class or kind imported from – (a) (b) the same country as the goods being valued; and from other countries.

(12) For the purposes of sub-paragraph (3), “the earliest date” means the date by which sales of the goods or of identical or similar imported goods are made in sufficient quantity to establish the unit price.

Determina- tion of value based on computed value.

830 7.
—(1) Subject to paragraph 2 and this paragraph, the customs value of imported goods shall be determined under this paragraph on a computation consisting of the sum of— (a) (b) the cost or value of the materials and processing used to produce the imported goods; an amount for profit and general expenses equivalent to the amount usually reflected in sales of goods that are of the same class or kind as the goods being valued and that are made in the country where the goods are produced for export to Jamaica; and (c) the total of all costs and charges referred to in paragraph 8(l)(e).
(2) The cost referred to in sub-paragraph (1)(a) shall include— (a) (b) (c) the costs referred to in paragraph 8(1)(a)(ii) and (iii); the value, duly apportioned, of such goods or services referred to in paragraph 8 (1) (b) as have been supplied, directly or indirectly, by the buyer for use in connection with the production of the imported goods; the value of such goods and services referred to in paragraph 8(1)(b)(iv) as are undertaken in Jamaica, to the extent only that they are charged to the producer, and no cost or value as aforesaid shall be counted more than once in determining the computed value of imported goods.
(3) The cost or value referred to in sub-paragraph (1)(a) shall be determined on the basis of such commercial accounts supplied by or on behalf of the producer as relate to the production of the goods being valued and as are consistent with the generally accepted accounting principles applied in the country in which the goods are produced.
(4) For the purposes of sub-paragraph (1)(b)— (a) the amount for profit and general expenses shall, subject to sub-paragraph (b), be taken as a whole and shall be determined on the basis of figures or other information supplied by or on behalf of the producer; 831 (b) where it appears to an officer that the figures or other information so supplied are not consistent with the figures or other information usually attributable to sales of goods that— (i) (ii) are of the same class or kind as the goods being valued; and are made in the country where the goods are produced for export to Jamaica, the officer may determine the amount for profit and general expenses on the basis of figures and information other than those supplied by or on behalf of the producer of the goods; the question whether goods are of the same class or kind as other goods shall be decided on the facts of each particular case, having regard to all the circumstances and taking into account, where possible, information pertaining to the sales for export to Jamaica of the narrowest group or range of goods of the same class or kind as the goods being valued; (c) (d) a reference to— (i) (ii) “general expenses” is a reference to the direct and indirect costs of producing and selling the goods for export, being costs not included under sub-paragraph (1)(a); and “goods of the same class or kind” means goods imported from the same country as the goods being valued.
8.—(1) In determining the customs value under paragraph 3, there shall be added to the price actually paid or payable for the imported goods— (a) the following costs, to the extent that they are incurred by the buyer but are not included in the price actually paid or payable for the goods— Certain charges to be included in customs value.
(i) commission and brokerage, except buying commission; 832 (ii) the costs of containers which, for customs purposes, are treated as one with the goods in question; (iii) the cost of packing, whether for labour or materials; (b) the value, apportioned as appropriate, of the following goods and services where they are supplied, directly or indirectly, by the buyer free of charge or at a reduced cost for use in connection with the production and sale for export of the imported goods, to the extent that such value has not been included in the price actually paid or payable— (i) (ii) materials, components, parts and similar items incorporated in the imported goods; tools, dies, moulds and similar items used in the production of the imported goods; (iii) materials consumed in the production of the imported goods; (iv) engineering, development, artwork and design work, as well as such plans or sketches as are done outside of Jamaica and are necessary for the production of the imported goods; (c) (d) (e) royalties and licence fees, including payments in respect of patents, trademarks and copyright, related to the goods being valued payable by the buyer, either directly or indirectly, as a condition of sale of the goods being valued, to the extent that such royalties and fees are not included in the price actually paid or payable; the value of any part of the proceeds of any subsequent resale, disposal or use of the imported goods that accrues, directly or indirectly, to the seller; subject to any reduction of freight charges by the Commissioner in accordance with section 20(4), the following costs and charges— (i) the cost of transportation of the imported goods to the port or place of importation; 833 (ii) the loading, unloading and handling charges associated with the transportation of the imported goods to the port or place of importation; and (iii) the cost of insurance.
(a) (b) (c) (a) (b) (2) In determining the customs value of imported goods— no additions shall be made to the price actually paid or payable for those goods, except as provided in this paragraph; additions to the price actually paid or payable shall be made under this paragraph only on the basis of objective and quantifiable data; and the transaction value of the goods shall not be determined under paragraph 3 in the absence of such data.
(3) Notwithstanding sub-paragraph (1)(c)— in determining the customs value of imported goods, charges for the right to reproduce the goods in Jamaica shall not be added to the price actually paid or payable for those goods; payments made by the buyer for the right to distribute or resell those goods shall not be added to the price actually paid or payable for the goods if such payments are not a condition of the sale for export of those goods to Jamaica.
(4) In this paragraph— “buying commission” means fees paid by an importer to the importer’s buying agent for the service of representing the importer abroad in the purchase of the goods being valued; “buying agent” means a person who acts for a buyer of goods for reward or hire.
9.—(1) Charges for interest under a financing arrangement entered into by the buyer and related to the purchase of imported goods shall not be included in the customs value determined under paragraph 3, if the requirements specified in sub-paragraph (2) are satisfied.

Interest charges to be excluded.
834 (2) The requirements referred to in sub-paragraph (1) are— (a) the charges are distinguished from the price actually paid or payable for the goods; (b) the financing arrangement is in writing; (c) where required by the Commissioner, the buyer can demonstrate that— (i) (ii) such goods are actually sold at the price declared as the price actually paid or payable; and the claimed rate of interest does not exceed the level for such transactions prevailing in the country where, and at the time when, the finance was provided.
(3) The provisions of sub-paragraphs (1) and (2) shall apply— (a) whether the finance is provided by the seller, a bank or another person; and (b) with such modifications as may be necessary in relation to any case where value is determined under a method other than the transaction value.

Software for data processing equipment.


10.—(1) Where the value of the data or instructions recorded on any carrier medium for data processing equipment is distinguished or distinguishable from the cost or value of the medium itself, then, in determining the transaction value of the carrier medium, no account shall be taken of the value of the recorded data or instructions.
(2) For the purposes of this paragraph— “carrier medium” shall not include integrated circuits, semi- conductors and similar devices or articles incorporating such circuits or devices; “data or instructions” shall not include sound, cinematic or video recordings.

835 THIRD SCHEDULE (Section 243) Specified Offences Offence –––– Penalty –––– Importing, concealing or other dealing in goods, contrary to customs laws.

1.
A person commits an offence if that person— (a) knowingly imports into Jamaica, or harbours or conceals, any prohibited goods or restricted goods, in contravention of the provisions of this Act or any other law prohibiting the importation of those goods; (b) knowingly harbours or conceals any goods on which customs duty or tax is liable to be paid and has not been paid in whole or in part; (c) imports, exports or other- wise deals with any goods in a manner contrary to the customs laws, with the intent to— (i) fraudulently evade the payment of any duty, tax, or customs charges; A fine not exceeding three times— (a) the value of the goods; or (b) the duty and tax payable in respect of the goods, which- ever is the greater; A fine not exceeding three times— (a) the value of the goods; or (b) the duty and tax payable in respect of the goods, which- ever is the greater; A fine not exceeding— (a) three times the duty, tax and customs charges concerned; or 836 Specified Offences Offence –––– Penalty –––– (b) five million dollars,which- ever is the greater.
A fine not exceeding five million dollars.

A fine not exceeding five million dollars, or imprisonment for a term not exceeding five years.

Impersonating an officer.

(ii) evade any prohibition or other restriction imposed on the handling of or dealing in those goods.

2.
2.

A person commits an offence if that person impersonates an officer (whether by assuming the name, appearance or character, of an officer or otherwise)— (a) for the purpose of doing, or procuring the doing of, any act which that person would not otherwise be entitled to do or procure to be done; or Offences in relation to Customs System.

Offence under section 40(1).

(b) for any unlawful purpose.

.

million dollars.

3.


A person commits an offence if A fine not exceeding two that person, being an authorised user, or an employee or agent of an authorised user, fails to comply with any terms or conditions imposed on the authorised user in respect of use of the Customs System.

4.

An offence under section 40(1) Upon conviction— (permitting entry or exit at or from a place other than a customs controlled port or customs controlled airport).
(a) before a Parish Court, a fine not exceeding 837 Specified Offences Offence –––– Penalty –––– Offence under section 275(2).

5.—(1) An offence under section 275(2) (obstructing, or failing to comply with, officer).

Offence under section 279.

6.

An offence under section 279 (confidentiality).

five million dollars or imprisonment for a term not exceeding five years; or (b) before a Circuit Court, a fine, or imprisonment for a term not exceeding ten years.
A fine not exceeding one million dollars or imprisonment for a term not exceeding twelve months.

Upon conviction— (a) before a Parish Court, a fine not exceeding five million dollars or imprisonment for a term not exceeding five years; or (b) before a Circuit Court, a fine, or imprisonment for a term not exceeding ten years.

838 FOURTH SCHEDULE (Sections 243 and 254) Offences to Which Administrative Penalty May Apply Column 1 –––– Offence –––– Offence under section 32.

Offence under section 33(4).

1.


Without reasonable excuse, entering or refusing to leave customs controlled area, contrary to section 32.

2.

An offence under section 33(4), being an offence of— (a) concealing goods under customs control, in a manner calculated to deceive the Commissioner; Column 2 –––– Penalty –––– A fine not exceeding five hundred thousand dollars.
A fine not exceeding whichever is the greater of— (a) three million dollars; or (b) an amount equivalent to whichever is the greater of— (i) (ii) three times the value of the goods con- cealed; or three times the duty and tax payable on the goods con- cealed.

839 Offences to Which Administrative Penalty May Apply Column 1 –––– Offence –––– Column 2 –––– Penalty –––– (b) without lawful excuse, tampering or interfering with, or destroying, goods under customs control.
A fine not exceeding whichever is the greater of— (a) three million dollars; or (b) an amount equivalent to whichever is the greater of— (i) (ii) three times the value of the goods tampered or inter- fered with, or des- troyed (as the case may be); or three times the duty and tax payable on the goods tampered 840 Offences to Which Administrative Penalty May Apply Column 1 –––– Offence –––– Column 2 –––– Penalty –––– or inter- fered with, or des- troyed (as the case may be.
(c) without reasonable excuse— A fine not exceeding two million dollars.

(i) removing (whether in whole or in part); (ii) damaging; (iii) tampering or interfering with any thing, knowing or having reasonable cause to know, that the thing is in use by, or for the use of, the Customs Agency; or (d) without lawful excuse, interfering with or taking possession of, any goods— (i) prohibited from importation or exportation under any law, and under customs control; or A fine not exceeding two million dollars.
841 Offences to Which Administrative Penalty May Apply Column 2 –––– Penalty –––– Column 1 –––– Offence –––– (ii) liable to confiscation under any customs law.

Offence under section 39.

3.

Embezzling or misappro- priating, or unlawfully removing, converting or destroying goods deposited in customs controlled area, contrary to section 39.
A fine not exceeding whichever is the greater of— (a) five million dollars; or (b) an amount equivalent to whichever is the greater of— (i) three times the value of the goods em- bezzled, misappro- priated, removed, converted or des- troyed; or (ii) three times the duty and tax payable on the goods 842 Offences to Which Administrative Penalty May Apply Column 1 –––– Offence –––– Column 2 –––– Penalty –––– em- bezzled, misappro- priated, removed, converted or des- troyed.

Offence under section 41(5).

4.


An offence under section 41(5) (unloading, removing or transferring goods contrary to the provisions of that section).

A fine not exceeding whichever is the greater of— (a) three million dollars; or (b) an amount equivalent to whichever is the greater of— (i) three times the value of the goods con- cerned; or (ii) three times the duty and tax payable on the goods con- cerned.
843 Offences to Which Administrative Penalty May Apply Column 1 –––– Offence –––– Offence under section 43.

5.—(1) Leaving a customs controlled seaport or customs controlled airport, contrary to section 43(1) or (2).

(2) Carrier of a vessel or air- craft permitting a person to em- bark or disembark contrary to section 43(1)(a).

6.

Carrier, of a vessel or aircraft departing without permission or without satisfying conditions for departure, contrary to section 45.

7.
7.

Failure to provide passenger information as required under section 47(1) (passenger information).

8.

Failure to provide advance arrival and departure inform- ation as required under section 50.

9.

Failure to submit report of arrival and departure as required under section 51.

10.

Failure to submit an out-turn report as required under section 53.

11.

Failure to give notification as to discrepancy in cargo, as required under section 54(3).

Offence under section 45.

Offence under section 47(1).


Offence under section 50(1).

Offence under section 51(1).

Offence under section 53(4).

Offence under section 54(3).

Offence under section 78.

Column 2 –––– Penalty –––– A fine not exceeding two million dollars.

A fine not exceeding three million dollars.

A fine not exceeding three million dollars.

A fine not exceeding two million dollars.

A fine not exceeding one million dollars.

A fine not exceeding two million dollars.

A fine not exceeding two million dollars.

12.


Delivering or knowingly taking delivery of goods other- A fine not exceeding one million dollars.

844 Offences to Which Administrative Penalty May Apply Column 1 –––– Offence –––– Column 2 –––– Penalty –––– wise than on the authority of a release notification, or failing to return goods so delivered, contrary to section 78.

13.

Failure to give a notifica- tion required under section 79.

14.
14.

Failure of transferee of owner- ship of goods to comply with requirements and conditions applicable under customs procedure or conditions of transfer, contrary to section 86(3).

15.

Failure to transport goods, that are not in free circulation, in accordance with section 88(1) or to comply with directions issued under section 88(2).

16.

Failure to report breakdown, accident, or other unforeseen event, in the course of trans- porting goods, as required under section 89.

17.
17.

Failure to comply with a provision of section 90, 143 or 144 (loading or off-loading of goods destined for export, and transfer of goods between means of transport).

18.

Commencing transport of customs controlled goods before the goods are released for a transit procedure, contrary to section 93(1).

Offence under section 79.

Offence under section 86(3).

Offence under section 88.

Offence under section 89.

Offence under section 90, 143 or 144.

Offence under section 93(1).


A fine not exceeding five hundred thousand dollars.

A fine not exceeding one million dollars.

A fine not exceeding two million dollars.

A fine not exceeding two hundred and fifty thousand dollars.

A fine not exceeding two million dollars.

A fine not exceeding one million dollars.

845 Offences to Which Administrative Penalty May Apply Column 1 –––– Offence –––– Column 2 –––– Penalty –––– Offence under section 93(8).
19.—(1) Failure to comply with provisions of section 93(2), (3), (4) or (6).

A fine not exceeding two million dollars.

(2) Failure to comply with provisions of section 93(5).

A fine not exceeding one million dollars.

Offence under section 95.

20.

Transferring goods in contravention of section 95(1) or failing to comply with a direction issued under section 95(3).

A fine not exceeding one million dollars.

Offence under section 97(4).

21.


An offence under section 97(4) (failure to warehouse, or removal of goods without permission).
A fine not exceeding whichever is the greater of— (a) one million dollars; or (b) an amount equivalent to whichever is the greater of— (i) three times the value of the goods not ware- housed, or re- moved, as the case may be; or 846 Offences to Which Administrative Penalty May Apply Column 1 –––– Offence –––– Column 2 –––– Penalty –––– (ii) three times the duty and tax payable on the goods not ware- housed, or re- moved, as the case may be.

22.
22.

An offence under section 99(4), or failure to comply with section 36(2).

A fine not exceeding whichever is the greater of— (a) one million dollars; or (b) an amount equivalent to whichever is the greater of— (i) (ii) three times the value of the goods; or three times the duty and tax payable on the goods.

Offence under section 99(4) or 36(3).

847 Offences to Which Administrative Penalty May Apply Column 1 –––– Offence –––– Column 2 –––– Penalty –––– Offence under section 100.
Offence under section 108(3).

23.

Failure to comply with a notice issued under section 100.

24.

Redirecting goods to a place other than a Government Warehouse, contrary to section 108(3).

A fine not exceeding two hundred and fifty thousand dollars.

A fine not exceeding one million dollars.

Offence under section 112(5).

25.

Failure to notify Commissioner as to delivery of goods to ports, as required by section 112(5).

A fine not exceeding one million dollars.

26.


Redirection or removal of goods, A fine not exceeding contrary to section 112(8).

one million dollars.

Offence under section 112(8).

Offence under section 113.

27.

Failure to comply with any provision of section 113 (responsibility of occupier of designated premises to take reasonable steps to safeguard goods).

Offence under section 131(1).

28.

Failure to produce or account for goods as required under section 131(1).

Offence under section 136(3).

29.


Taking goods on board a foreign-going vessel or aircraft as stores, contrary to section 136(2).

Offence under section 137.

30.

Failure by operator to acknowledge receipt of stores, as required under section 137.

Offence under section 138(3).

31.

Breaking a seal placed on stores or interfering with stores, contrary to section 138(3).

A fine not exceeding one million dollars or the value of the goods, whichever is greater.

A fine not exceeding one million dollars.


A fine not exceeding one million dollars.

A fine not exceeding two hundred and fifty thousand dollars.

A fine not exceeding two million dollars.

848 Offences to Which Administrative Penalty May Apply Column 1 –––– Offence –––– Column 2 –––– Penalty –––– Offence under section 139(3).

32.

Removal of stores from a vessel or aircraft, contrary to section 139(1).
A fine not exceeding whichever is the greater of— (a) one million dollars; or (b) an amount equivalent to whichever is the greater of— (i) (ii) three times the value of the goods removed; or three times the duty and tax payable on the goods removed.

Offence under section 142(1).

33.

Delivering goods to a place of export, contrary to section 142(1).

A fine not exceeding one million dollars.

Offence under section 145.

34.


Failure to notify Commissioner, A fine not exceeding as to failure to export goods and reasons therefor, as required under section 145. two hundred and fifty thousand dollars.

849 Offences to Which Administrative Penalty May Apply Column 1 –––– Offence –––– 35.

Failure of declarant to keep records or submit reports as required under section 157(1).

36.
36.

Undertaking processing, or appointing a third party to undertake processing, without the approval required under section 158.

Column 2 –––– Penalty –––– A fine not exceeding five million dollars.

A fine not exceeding one million dollars.

37.

Carriage of goods by coasting trade, contrary to section 173.

A fine not exceeding five million dollars.

38.

Failure to make a notification in respect of damaged, destroyed or unaccounted for goods, as required under section 177.
A fine not exceeding one million dollars.

39.

Contravention of section 220(2) A fine not exceeding (opening, breaking, destroying or tampering with marks, locks, seals, etc.).

two million dollars.

Offence under section 157(1).

Offence under section 158.

Offence under section 173.

Offence under section 177(1).

Offence under section 220(3).

Offence under section 224(5).

40.

Failure to comply with the request of an officer under section 224(3).

A fine not exceeding one million dollars.


Offence under section 227(1).

41.

Providing to the Commissioner, A fine not exceeding in respect of any customs matter, information that is false in a material particular.

one million dollars.

Offence under section 228(1).

Offence under section 242(4).

42.

Failure to comply with a notice issued under section 228(1) to produce goods or documents.

43.

Removing goods from place of detention, contrary to section 242(2).
A fine not exceeding two million dollars.

A fine not exceeding whichever is the greater of— (a) three million dollars; 850 Offences to Which Administrative Penalty May Apply Column 1 –––– Offence –––– Offence under section 246(3).

44.

Importing, exporting, or carrying coastwise, any goods in contravention of an order under section 246, or importing or exporting goods in contra- vention of any customs law.

Offence under section 249(5).

45.


Attempting to clear prohibited goods or restricted goods for a customs procedure, in contravention of section 249.

Column 2 –––– Penalty –––– (b) an amount equivalent to whichever is the greater of— (i) (ii) three times the value of the goods removed; or three times the duty and tax payable on the goods removed.

A fine not exceeding five million dollars.


If the goods are— (a) prohibited goods, a fine not exceeding five million dollars; 851 Offences to Which Administrative Penalty May Apply Column 1 –––– Offence –––– Column 2 –––– Penalty –––– (b) restricted goods, a fine not exceeding two million dollars.

A fine not exceeding five million dollars.

Offence under section 263(3).

46.


Failure to— (a) keep records of customs business as required under section 263(1); or (b) make documents available, as required under section 263(2)(a).

Offence under section 263(4).

Offence under section 264(2).

Offence under section 265(2).

47.

Failure to provide facilities or assistance in respect of documents, as required under section 263(2)(c).

A fine not exceeding one million dollars.

48.

Failure to produce a document as required under section 264.
A fine not exceeding one million dollars.

49.

Failure to make available, or submit, a document as required under section 265.

Offence under section 267(3).

50.

Failure to allow access to a document as required under section 267.

A fine not exceeding one million dollars.

A fine not exceeding one million dollars.


852 MEMORANDUM OF OBJECTS AND REASONS A decision has been taken to repeal and replace the Customs Act in order to modernize customs practices and procedures so as to effectively and efficiently facilitate trade.
Such modernization is expected to bring benefits for the trading community and the Jamaica Customs Agency by improving customs clearance and revenue collection processes, simplifying procedures for businesses and providing a more efficient service delivery to the public.

This Bill seeks to give effect to that decision.

Provision is made in the Bill to enable the development of comprehensive regulations and rules, which will lend greater precision in, and predictability to, the conduct of customs business.
NIGEL CLARKE Minister of Finance and the Public Service.

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