Voluntary Report - public distribution

**Date:** 5/31/2006

**GAIN Report Number:** SA6006

SA6006

**Saudi Arabia**

**Trade Policy Monitoring**

**Saudi Arabian Applied Tariff Rates for Agricultural Products**

**2006**

**Approved by:**

![](media/image1.wmf)Asif J. Chaudhry

U.S. Embassy, Cairo, Egypt

**Prepared by:**

Hussein Mousa, Kurt Seifarth

**Report Highlights:**

Saudi Arabian 2006 Applied Tariff Rates for Agricultural Products.

Includes PSD Changes: No

Includes Trade Matrix: No

Unscheduled Report

Riyadh \[SA2\]

\[SA\]

## 

##  

Table of Contents

[**Import Tariffs 2**](#import-tariffs)

[A. Products Imported Duty Free 2](#a.-products-imported-duty-free)

[B. Products Subject to 6,7, 8,10, 12, 20, 25 or 40 percent Import
Tariff
2](#b.-products-subject-to-67-810-12-20-25-or-40-percent-import-tariff)

[C. Import Bans 2](#c.-import-bans)

[Saudi Arabian 2006 Applied Tariff Rates
3](#saudi-arabian-2006-applied-tariff-rates)

#   {#section-2 .unnumbered}

# 

# Import Tariffs

Saudi Arabia imposes a 5 percent import duty on all food and
agricultural products with the exception of the following:

## A. Products Imported Duty Free 

Because Saudi Arabia is largely desert land, crop production depends
entirely on irrigation, mainly from non-renewable underground water.
Recognizing the country's limited agricultural potential, the Saudi
Government has exempted selected foodstuffs, feed, and livestock from
import duties.

## B. Products Subject to 6,7, 8,10, 12, 20, 25 or 40 percent Import Tariff

### 

In order to protect local food processing and production from
competitively priced foodstuff imports, the Kingdom levies a 6, 7, 8,
10, 12, 20, 25 or 40 percent import duty depending on the level of local
production of similar products. As a general rule, the maximum import
tariff rate of 40 percent is applied when local production of a food or
agricultural product exceeds self-sufficiency level. Currently, the 40
percent import duty applies only to fresh, dried and processed dates. To
discourage consumption, a maximum tariff of 100 percent is imposed on
tobacco and tobacco products.

## C. Import Bans

For religious reasons, Saudi Arabia bans the importation of alcoholic
beverages, live swine, pork and foodstuff ingredients or additives that
contain pork products including pork fat, and gelatin. Meat and poultry
shipments must be accompanied by a "Halal" slaughter certificate issued
by an Islamic center in the country of origin.

The following table on Saudi Arabian applied tariff rates for
agricultural products is compiled based on Saudi Arabian Customs 2006
Yearbook.

+--------+-------+-----------------------------------------+-----------+
| # Saud |       |                                         |           |
| i Arab |       |                                         |           |
| ian 20 |       |                                         |           |
| 06 App |       |                                         |           |
| lied T |       |                                         |           |
| ariff  |       |                                         |           |
| Rates  |       |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| **H    | *     | **Commodity**                           | **Tariff  |
| eading | *H.S. |                                         | Rate**    |
| No.**  | C     |                                         |           |
|        | ode** |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 1.01   | .     | Live horses, asses, mules and hinnies.  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Pure bred breeding animals              | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Of Arab breed                           | Free      |
|        | 11010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Other                                   | Free      |
|        | 11020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Horses for sport                        | Free      |
|        | 19010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Ponies                                  | Free      |
|        | 19020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Asses                                   | Free      |
|        | 19030 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Mules                                   | Free      |
|        | 19040 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Hinnies                                 | Free      |
|        | 19050 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Other                                   | Free      |
|        | 19090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 1.02   | .     | Live bovine animals.                    | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Purebred breeding animals               | Free      |
|        | 21000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Other                                   | Free      |
|        | 29000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 1.03   | .     | Live swine.                             | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Purebred breeding animals               | Banned    |
|        | 31000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Weighing less than 50 kg                | Banned    |
|        | 39100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Weighing 50 kg or more                  | Banned    |
|        | 39200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 1.04   | .     | Live sheep and goats.                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Sheep                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Breeding sheep                          | Free      |
|        | 41010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Other sheep                             | Free      |
|        | 41090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Goats                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Purebred breeding goats                 | Free      |
|        | 42010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Other goats                             | Free      |
|        | 42090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 1.05   | .     | Live poultry, that is to say, fowls of  | .         |
|        |       | the species Gallus domesticus, ducks,   |           |
|        |       | geese, turkeys and guinea fowls.        |           |
|        |       | Weighing not more than 185 g:           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Fowls of the species Gallus domesticus  | Free      |
|        | 51100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Turkeys                                 | Free      |
|        | 51200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Other                                   | Free      |
|        | 51900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Fowls of the species Gallus domesticus, | .         |
|        |       | weighing not more than 2,000 g          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Other fowl, of the species Gallus       | Free      |
|        | 59210 | domesticus, weighing not more than      |           |
|        |       | 2,000 g, layers                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Other fowl, of the species Gallus       | Free      |
|        | 59220 | domesticus, weighing not more than      |           |
|        |       | 2,000 g, broilers                       |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Other fowl, of the species Gallus       | Free      |
|        | 59230 | domesticus, weighing not more than      |           |
|        |       | 2,000 g,                                |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | breeding fowls                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Other fowl, of the species Gallus       | Free      |
|        | 59290 | domesticus, weighing not more than      |           |
|        |       | 2,000 g                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Fowls of the species Gallus domesticus, | .         |
|        |       | weighing more than 2,000 g              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Other fowl, of the species Gallus       | Free      |
|        | 59310 | domesticus, weighing more than 2,000 g, |           |
|        |       | layers                                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Other fowl, of the species Gallus       | Free      |
|        | 59320 | domesticus, weighing more than 2,000 g, |           |
|        |       | broilers                                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Other fowl, of the species Gallus       | Free      |
|        | 59330 | domesticus, weighing more than 2,000 g, |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | breeding fowls                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Other fowl, of the species Gallus       | Free      |
|        | 59390 | domesticus, weighing more than 2,000 g  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Tame ducks and geese                    | Free      |
|        | 59910 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Turkeys                                 | Free      |
|        | 59920 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Other fowl, not chicken                 | Free      |
|        | 59990 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 1.06   | .     | Other live animals.                     | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Mammals:                                | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Primates                                | Free      |
|        | 61100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Whales, dolphins and porpoises (mammals | Free      |
|        | 61200 | of the order Cetacea); manatees and     |           |
|        |       | dugongs (mammals of the order Sirenia)  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Camels                                  | Free      |
|        | 61910 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Tame and wild rabbits                   | Free      |
|        | 61920 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Gazelles and deer                       | Free      |
|        | 61930 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Dogs                                    | Free      |
|        | 61940 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Foxes, minks and other fur animals      | Free      |
|        | 61950 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Animals for zoos, scientific and        | Free      |
|        | 61960 | research labs                           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Other                                   | Free      |
|        | 61990 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Reptiles (including snakes and turtles) | Free      |
|        | 62000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Birds:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Birds of prey                           | Free      |
|        | 63100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Psittaciformes (including parrots,      | Free      |
|        | 63200 | parakeets, macaws and cockatoos)        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Tame and wild pigeons, partridges,      | Free      |
|        | 63910 | pheasants, quail, snipe, sand grouse,   |           |
|        |       | wild ducks and similar animals          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Ornamental birds                        | Free      |
|        | 63920 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Other                                   | Free      |
|        | 63990 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Bees and other insects                  | Free      |
|        | 69010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 10    | Other                                   | Free      |
|        | 69090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 2.01   | .     | Meat of bovine animals, fresh or        | .         |
|        |       | chilled.                                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Carcasses and halfcarcasses             | Free      |
|        | 11000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Other cuts with bone in                 | Free      |
|        | 12000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Boneless                                | Free      |
|        | 13000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 2.02   | .     | Meat of bovine animals, frozen.         | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Carcasses and halfcarcasses             | 5%        |
|        | 21000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Other cuts with bone in                 | 5%        |
|        | 22000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Boneless                                | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Bovine minced meat, frozen              | 6%        |
|        | 23010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Other, of bovine meat, frozen           | 5%        |
|        | 23090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 2.03   | .     | Meat of swine, fresh, chilled or        | .         |
|        |       | frozen.                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Fresh or chilled:                       | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Carcasses and halfcarcasses             | Banned    |
|        | 31100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Hams, shoulders and cuts thereof, with  | Banned    |
|        | 31200 | bone in                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Other                                   | Banned    |
|        | 31900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Frozen:                                 | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Carcasses and halfcarcasses             | Banned    |
|        | 32100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Hams, shoulders and cuts thereof, with  | Banned    |
|        | 32200 | bone in                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Other                                   | Banned    |
|        | 32900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 2.04   | .     | Meat of sheep or goats, fresh, chilled  | .         |
|        |       | or frozen.                              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Carcasses and halfcarcasses of lamb,    | Free      |
|        | 41000 | fresh or chilled                        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other meat of sheep, fresh or chilled:  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Carcasses and halfcarcasses             | Free      |
|        | 42100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Other cuts with bone in                 | Free      |
|        | 42200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Boneless                                | Free      |
|        | 42300 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Carcasses and halfcarcasses of lamb,    | 5%        |
|        | 43000 | frozen                                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other meat of sheep, frozen:            | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Carcasses and halfcarcasses             | 5%        |
|        | 44100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Other cuts with bone in                 | 5%        |
|        | 44200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Boneless                                | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Sheep minced meat, frozen               | 7%        |
|        | 44310 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Other, of sheep meat, frozen            | 5%        |
|        | 44390 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Meat of goats                           | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Carcasses and half carcasses:           | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Fresh or chilled goat carcasses         | Free      |
|        | 45011 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Frozen goat carcasses                   | 5%        |
|        | 45012 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other cuts with bone in:                | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Fresh or chilled cuts with bone in of   | Free      |
|        | 45021 | goats                                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Frozen cuts with bone in of goats       | 5%        |
|        | 45022 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Boneless:                               | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Fresh or chilled boneless goat meat     | Free      |
|        | 45031 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Frozen boneless goat meat               | 5%        |
|        | 45032 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 2.05   | .     | Meat of horses, asses, mules or         | .         |
|        |       | hinnies, fresh, chilled or frozen.      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Horse meat                              | 5%        |
|        | 50010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Other meat of asses, mules or hinnies   | Banned    |
|        | 50090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 2.06   | .     | Edible offal of bovine animals, swine,  | .         |
|        |       | sheep, goats, horses, asses, mules or   |           |
|        |       | hinnies, fresh, chilled or frozen       |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Of bovine animals, fresh or chilled     | 5%        |
|        | 61000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of bovine animals, frozen:              | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Tongues                                 | 5%        |
|        | 62100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Livers                                  | 5%        |
|        | 62200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Other                                   | 5%        |
|        | 62900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Of swine, fresh or chilled              | Banned    |
|        | 63000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of swine, frozen:                       | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Livers                                  | Banned    |
|        | 64100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Other                                   | Banned    |
|        | 64900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other, fresh or chilled                 | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Sheep and goat offal, fresh             | Free      |
|        | 68010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Other animal offal, fresh               | 5%        |
|        | 68090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other, frozen                           | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of sheep and goats:                     | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Sheep and goat tongues, frozen          | 5%        |
|        | 69011 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Sheep and goat livers, frozen           | 5%        |
|        | 69012 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Other sheep and goat offal, frozen      | 5%        |
|        | 69019 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Other animal offal, frozen              | 5%        |
|        | 69090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 2.07   | .     | Meat and edible offal, of the poultry   | .         |
|        |       | of heading 01.05, fresh, chilled or     |           |
|        |       | frozen. Of fowls of the species Gallus  |           |
|        |       | domesticus:                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Not cut in pieces, fresh or chilled     | 20% or    |
|        | 71100 |                                         | SR1/net   |
|        |       |                                         | kg        |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Not cut in pieces, frozen               | 20% or    |
|        | 71200 |                                         | SR1/net   |
|        |       |                                         | kg        |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Cuts and offal, fresh or chilled        | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Poultry minced meat, chilled            | 20% or    |
|        | 71310 |                                         | SR1/net   |
|        |       |                                         | kg        |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Other, of poultry meat, chilled         | 20% or    |
|        | 71390 |                                         | SR1/net   |
|        |       |                                         | kg        |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Cuts and offal, frozen                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Poultry minced meat, frozen             | 20% or    |
|        | 71410 |                                         | SR1/net   |
|        |       |                                         | kg        |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Other, of poultry meat, frozen          | 20% or    |
|        | 71490 |                                         | SR1/net   |
|        |       |                                         | kg        |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of turkeys:                             | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Not cut in pieces, fresh or chilled     | 15%       |
|        | 72400 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Not cut in pieces, frozen               | 15%       |
|        | 72500 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Cuts and offal, fresh or chilled        | 15%       |
|        | 72600 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Cuts and offal, frozen                  | 20% or    |
|        | 72700 |                                         | SR1/net   |
|        |       |                                         | kg        |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of ducks, geese or guinea fowls:        | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Not cut in pieces, fresh or chilled     | 20%       |
|        | 73200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Not cut in pieces, frozen               | 20%       |
|        | 73300 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Fatty livers, fresh or chilled          | 20%       |
|        | 73400 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Other, fresh or chilled                 | 20%       |
|        | 73500 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Other, frozen                           | 20%       |
|        | 73600 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 2.08   | .     | Other meat and edible meat offal,       | .         |
|        |       | fresh, chilled or frozen.               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of rabbits or hares                     | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Rabbit meat, fresh                      | 20%       |
|        | 81010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Rabbit meat, frozen                     | 20%       |
|        | 81020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Frogs\' legs                            | Banned    |
|        | 82000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Of primates                             | 15%       |
|        | 83000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Of whales, dolphins and porpoises       | 15%       |
|        | 84000 | (mammals of the order Cetacea); of      |           |
|        |       | manatees (and dugongs mammals of the    |           |
|        |       | order Sirenia)                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Of reptiles (including snakes and       | 15%       |
|        | 85000 | turtles)                                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Camel:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Camel meat, fresh or chilled            | Free      |
|        | 89011 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Camel meat, frozen                      | Free      |
|        | 89012 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Gazelles and deer:                      | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Gazelle or deer meat, fresh or chilled  | 20%       |
|        | 89021 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Gazelle or deer meat, frozen            | 20%       |
|        | 89022 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Wild pigeons, partridges, pheasants,    | .         |
|        |       | quail, snipe, sand grouse and wild      |           |
|        |       | ducks                                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Pigeon or similar meat, fresh or        | 20%       |
|        | 89031 | chilled                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Pigeon or similar meat, frozen          | 20%       |
|        | 89032 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Other meat, not elsewhere classified    | 15%       |
|        | 89090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 2.09   | .     | Pig fat, free of lean meat, and poultry | .         |
|        |       | fat, not rendered or otherwise          |           |
|        |       | extracted, fresh,                       |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | chilled, frozen, salted, in brine,      |           |
|        |       | dried or smoked.                        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Pig fat                                 | Banned    |
|        | 90010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 20    | Other                                   | 5%        |
|        | 90090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 2.1    | .     | Meat and edible meat offal, salted, in  | .         |
|        |       | brine, dried or smoked; edible flours   |           |
|        |       | and meals                               |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | of meat or meat offal.                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Meat of swine:                          | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 21    | Hams, shoulders and cuts thereof, with  | Banned    |
|        | 01100 | bone in                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 21    | Bellies (streaky) and cuts thereof      | Banned    |
|        | 01200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 21    | Other                                   | Banned    |
|        | 01900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 21    | Meat of bovine animals                  | 5%        |
|        | 02000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other, including edible flours and      | .         |
|        |       | meals of meat and meat offal:           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 21    | Of primates                             | 5%        |
|        | 09100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 21    | Of whales, dolphins and porpoises       | 5%        |
|        | 09200 | (mammals of the order Cetacea); of      |           |
|        |       | manatees                                |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | and dugongs (mammals of the order       |           |
|        |       | Sirenia)                                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 21    | Of reptiles (including snakes and       | 5%        |
|        | 09300 | turtles)                                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 21    | Of poultry livers                       | 5%        |
|        | 09910 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 21    | In flour or meal form (mince or burger) | 12%       |
|        | 09920 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 21    | Other                                   | 12%       |
|        | 09990 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 3.01   | .     | Live fish.                              | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Ornamental fish                         | Free      |
|        | 11000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other live fish:                        | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Trout (Salmo trutta, Oncorhynchus       | .         |
|        |       | mykiss, Oncorhynchus clarki,            |           |
|        |       | Oncorhynchus                            |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | aguabonita, Oncorhynchus gilae,         |           |
|        |       | Oncorhynchus apache and Oncorhynchus    |           |
|        |       | chrysogaster)                           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | For breeding                            | Free      |
|        | 19110 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other                                   | Free      |
|        | 19190 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Eels (Anguilla spp.)                    | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Eel for breeding                        | Free      |
|        | 19210 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other live eel                          | Free      |
|        | 19290 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Carp                                    | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Carp for breeding                       | Free      |
|        | 19310 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other live carp                         | Free      |
|        | 19390 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other live fish for breeding            | Free      |
|        | 19910 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Tilapia (Tilapia Nilotica),             | Free      |
|        | 19920 | (Sarotherodon spp.)                     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other live fish                         | Free      |
|        | 19990 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 3.02   | .     | Fish, fresh or chilled, excluding fish  | .         |
|        |       | fillets and other fish meat of heading  |           |
|        |       | 03.04.                                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Salmonidae, excluding livers and roes:  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Trout (Salmo trutta, Oncorhynchus       | Free      |
|        | 21100 | mykiss, Oncorhynchus clarki,            |           |
|        |       | Oncorhynchus                            |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | aguabonita, Oncorhynchus gilae,         |           |
|        |       | Oncorhynchus apache and Oncorhynchus    |           |
|        |       | chrysogaster)                           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Pacific salmon (Oncorhynchus nerka,     | Free      |
|        | 21200 | Oncorhynchus gorbuscha, Oncorhynchus    |           |
|        |       | keta,                                   |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | Oncorhynchus tschawytscha, Oncorhynchus |           |
|        |       | kisutch, Oncorhynchus masou and         |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | Oncorhynchus rhodurus), Atlantic salmon |           |
|        |       | (Salmo salar) and Danube salmon (Hucho  |           |
|        |       | hucho)                                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other                                   | Free      |
|        | 21900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Flat fish (Pleuronectidae, Bothidae,    | .         |
|        |       | Cynoglossidae, Soleidae, Scophthalmidae |           |
|        |       | and Citharidae)                         |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | , excluding livers and roes:            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Halibut (Reinhardtius hippoglossoides,  | Free      |
|        | 22100 | Hippoglossus hippoglossus, Hippoglossus |           |
|        |       | stenolepis)                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Plaice (Pleuronectes platessa)          | Free      |
|        | 22200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Sole (Solea spp.)                       | Free      |
|        | 22300 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other                                   | Free      |
|        | 22900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Tunas (of the genus Thunnus), skipjack  | .         |
|        |       | or stripe bellied bonito (Euthynnus     |           |
|        |       | (Katsuwonus)                            |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | pelamis), excluding livers and roes:    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Albacore or longfinned tunas (Thunnus   | Free      |
|        | 23100 | alalunga)                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Yellowfin tunas (Thunnus albacares)     | Free      |
|        | 23200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Skipjack or stripebellied bonito        | Free      |
|        | 23300 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Bigeye tunas (Thunnus obesus)           | Free      |
|        | 23400 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Bluefin tunas (Thunnus thynnus)         | Free      |
|        | 23500 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Southern bluefin tunas (Thunnus         | Free      |
|        | 23600 | maccoyii)                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other                                   | Free      |
|        | 23900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Herrings (Clupea harengus, Clupea       | Free      |
|        | 24000 | pallasii), excluding livers and roes    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Cod (Gadus morhua, Gadus ogac, Gadus    | Free      |
|        | 25000 | macrocephalus), excluding livers and    |           |
|        |       | roes                                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other fish, excluding livers and roes:  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Sardines (Sardina pilchardus, Sardinops | Free      |
|        | 26100 | spp.), sardinella (Sardinella spp.),    |           |
|        |       | brisling or sprats                      |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | (Sprattus sprattus)                     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Haddock (Melanogrammus aeglefinus)      | Free      |
|        | 26200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Coalfish (Pollachius virens)            | Free      |
|        | 26300 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Mackerel (Scomber scombrus, Scomber     | .         |
|        |       | australasicus, Scomber japonicus)       |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Kingfish (Scomberomorus commerson)      | Free      |
|        | 26410 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Indian mackerel (Rastrelliger           | Free      |
|        | 26420 | Kanagurta)                              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other                                   | Free      |
|        | 26490 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Dogfish and other sharks                | Free      |
|        | 26500 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Eels (Anguilla spp.)                    | Free      |
|        | 26600 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Groupers (All genus following the       | Free      |
|        | 26910 | family: serranidae)                     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Emperors (Lethrinus spp.), (Monotaxis   | Free      |
|        | 26920 | spp.)                                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Snappers / Jobfishes (All genus         | Free      |
|        | 26930 | following the family: Lutjanidae)       |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Jacks, Trevallies and Scads (All genus  | Free      |
|        | 26940 | following the family: Carangidae)       |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | pomferts (Pampus argenteus,             | Free      |
|        | 26950 | parastromateus niger)                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Sibaiti, Shamm, Nahhash, fresh          | Free      |
|        | 26960 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Nigroor fish                            | Free      |
|        | 26970 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Striped mullet (Mugil cephalus)         | Free      |
|        | 26980 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Safi fish                               | Free      |
|        | 26991 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other fish, fresh                       | Free      |
|        | 26999 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Livers and roes                         | Free      |
|        | 27000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 3.03   | .     | Fish, frozen, excluding fish fillets    | .         |
|        |       | and other fish meat of heading 03.04.   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Pacific salmon (Oncorhynchus nerka,     | .         |
|        |       | Oncorhynchus gorbuscha, Oncorhynchus    |           |
|        |       | keta,                                   |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | Oncorhynchus tschawytscha, Oncorhynchus |           |
|        |       | kisutch, Oncorhynchus masou and         |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | Oncorhynchus rhodurus), Atlantic salmon |           |
|        |       | excluding livers and roes:              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Sockeye salmon (red salmon)             | 5%        |
|        | 31100 | (Oncorhynchus nerka)                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other                                   | 5%        |
|        | 31900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other salmonidae, excluding livers and  | .         |
|        |       | roes:                                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Trout (Salmo trutta, Oncorhynchus       | 5%        |
|        | 32100 | mykiss, Oncorhynchus clarki,            |           |
|        |       | Oncorhynchus                            |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | aguabonita, Oncorhynchus gilae,         |           |
|        |       | Oncorhynchus apache and Oncorhynchus    |           |
|        |       | chrysogaster)                           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Atlantic salmon (Salmo salar) and       | 5%        |
|        | 32200 | Danube salmon (Hucho hucho)             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other                                   | 5%        |
|        | 32900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Flat fish (Pleuronectidae, Bothidae,    | .         |
|        |       | Cynoglossidae, Soleidae, Scophthalmidae |           |
|        |       | and                                     |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | Citharidae), excluding livers and roes: |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Halibut (Reinhardtius hippoglossoides,  | 5%        |
|        | 33100 | Hippoglossus hippoglossus, Hippoglossus |           |
|        |       | stenolepis)                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Plaice (Pleuronectes platessa)          | 5%        |
|        | 33200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Sole (Solea spp.)                       | 5%        |
|        | 33300 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other                                   | 5%        |
|        | 33900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Tunas (of the genus Thunnus), skipjack  | .         |
|        |       | or stripe bellied bonito (Euthynnus     |           |
|        |       | (Katsuwonus)                            |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | pelamis), excluding livers and roes:    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Albacore or longfinned tunas (Thunnus   | 5%        |
|        | 34100 | alalunga)                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Yellowfin tunas (Thunnus albacares)     | 5%        |
|        | 34200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Skipjack or stripebellied bonito        | 5%        |
|        | 34300 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Bigeye tunas (Thunnus obesus)           | 5%        |
|        | 34400 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Bluefin tunas (Thunnus thynnus)         | 5%        |
|        | 34500 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Southern bluefin tunas (Thunnus         | 5%        |
|        | 34600 | maccoyii)                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other                                   | 5%        |
|        | 34900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Herrings (Clupea harengus, Clupea       | 5%        |
|        | 35000 | pallasii), excluding livers and roes    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Cod (Gadus morhua, Gadus ogac, Gadus    | 5%        |
|        | 36000 | macrocephalus), excluding livers and    |           |
|        |       | roes                                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other fish, excluding livers and roes:  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Sardines (Sardina pilchardus, Sardinops | 5%        |
|        | 37100 | spp.), sardinella (Sardinella spp.),    |           |
|        |       | brisling or sprats                      |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | (Sprattus sprattus)                     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Haddock (Melanogrammus aeglefinus)      | 5%        |
|        | 37200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Coalfish (Pollachius virens)            | 5%        |
|        | 37300 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Mackerel (Scomber scombrus, Scomber     | .         |
|        |       | australasicus, Scomber japonicus)       |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Kingfish (Scomberomorus commerson)      | 5%        |
|        | 37410 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Indian mackerel (Rastrelliger           | 5%        |
|        | 37420 | Kanagurta)                              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other                                   | 5%        |
|        | 37490 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Dogfish and other sharks                | 5%        |
|        | 37500 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Eels (Anguilla spp.)                    | 5%        |
|        | 37600 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Sea bass (Dicentrarchus labrax,         | 5%        |
|        | 37700 | Dicentrarchus punctatus)                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Hake (Merluccius spp., Urophycis spp.)  | 5%        |
|        | 37800 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Groupers (All genus following the       | 5%        |
|        | 37910 | family: serranidae)                     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Tilapia (Tilapia Nilotica),             | 5%        |
|        | 37920 | (Sarotherodon spp.)                     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Snappers / Jobfishes (All genus         | 5%        |
|        | 37930 | following the family: Lutjanidae)       |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Jacks, Trevallies and Scads (All genus  | 5%        |
|        | 37940 | following the family: Carangidae)       |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Emperors (Lethrinus spp.), (Monotaxis   | 5%        |
|        | 37950 | spp.)                                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Milkfish (Chanus chanus)                | 5%        |
|        | 37960 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | .                                       | 5%        |
|        | 37970 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | .                                       | 5%        |
|        | 37980 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Zabidi fish                             | 5%        |
|        | 37991 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Sibaiti, Shamm, Nahhash, frozen         | 5%        |
|        | 37992 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Nigroor fish                            | 5%        |
|        | 37993 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Striped mullet (Mugil cephalus)         | 5%        |
|        | 37994 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Safi fish                               | 5%        |
|        | 37995 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other fish, fresh                       | 5%        |
|        | 37999 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Livers and roes                         | 5%        |
|        | 38000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 3.04   | .     | Fish fillets and other fish meat        | .         |
|        |       | (whether or not minced), fresh, chilled |           |
|        |       | or frozen.                              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Fresh or chilled                        | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Groupers (All genus following the       | 5%        |
|        | 41010 | family: serranidae)                     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Of Emperors (Lethrinus spp.),           | 5%        |
|        | 41020 | (Monotaxis spp.)                        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other                                   | 5%        |
|        | 41090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Frozen fillets                          | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Of Groupers (All genus following the    | 5%        |
|        | 42010 | family: serranidae)                     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Of Emperors (Lethrinus spp.),           | 5%        |
|        | 42020 | (Monoatxis spp.)                        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other                                   | 5%        |
|        | 42090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other                                   | 5%        |
|        | 49000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 3.05   | .     | Fish, dried, salted or in brine; smoked | .         |
|        |       | fish, whether or not cooked before or   |           |
|        |       | during the                              |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | smoking process; flours, meals and      |           |
|        |       | pellets of fish, fit for human          |           |
|        |       | consumption.                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Flours, meals and pellets of fish, fit  | 5%        |
|        | 51000 | for human consumption                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Livers and roes of fish, dried, smoked, | 5%        |
|        | 52000 | salted or in brine                      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Fish fillets, dried, salted or in       | 5%        |
|        | 53000 | brine, but not smoked                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Smoked fish, including fillets:         | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Pacific salmon (Oncorhynchus nerka,     | 5%        |
|        | 54100 | Oncorhynchus gorbuscha, Oncorhynchus    |           |
|        |       | keta,                                   |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | Oncorhynchus tschawytscha, Oncorhynchus |           |
|        |       | kisutch, Oncorhynchus masou and         |           |
|        |       | Oncorhynchus rhodurus), Atlantic salmon |           |
|        |       | (Salmo salar) and Danube salmon (Hucho  |           |
|        |       | hucho)                                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Herrings (Clupea harengus, Clupea       | 5%        |
|        | 54200 | pallasii)                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other                                   | 5%        |
|        | 54900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Dried fish, whether or not salted but   | .         |
|        |       | not smoked:                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Cod (Gadus morhua, Gadus ogac, Gadus    | 5%        |
|        | 55100 | macrocephalus)                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Kingfish (Scomberomorus commerson)      | 5%        |
|        | 55910 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Striped mullet (mugil cephalus)         | 5%        |
|        | 55920 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other                                   | 5%        |
|        | 55990 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Fish, salted but not dried or smoked    | .         |
|        |       | and fish in brine:                      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Herrings (Clupea harengus, Clupea       | 5%        |
|        | 56100 | pallasii)                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Cod (Gadus morhua, Gadus ogac, Gadus    | 5%        |
|        | 56200 | macrocephalus)                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Anchovies (Engraulis spp.)              | 5%        |
|        | 56300 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other                                   | 5%        |
|        | 56900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 3.06   | .     | Crustaceans, whether in shell or not,   | .         |
|        |       | live, fresh, chilled, frozen, dried,    |           |
|        |       | salted or in brine;                     |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | crustaceans, in shell, cooked by        |           |
|        |       | steaming or by boiling in water,        |           |
|        |       | whether or not chilled                  |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | , frozen, dried, salted or in brine;    |           |
|        |       | flours, meals and pellets of crusta     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Frozen:                                 | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Rock lobster and other sea crawfish     | Free      |
|        | 61100 | (Palinurus spp., Panulirus spp., Jasus  |           |
|        |       | spp.)                                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Lobsters (Homarus spp.)                 | Free      |
|        | 61200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Shrimps and prawns                      | Free      |
|        | 61300 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Crabs                                   | Free      |
|        | 61400 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other, including flours, meals and      | Free      |
|        | 61900 | pellets of crustaceans, fit for human   |           |
|        |       | consumption                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Not frozen:                             | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Rock lobster and other sea crawfish     | Free      |
|        | 62100 | (Palinurus spp., Panulirus spp., Jasus  |           |
|        |       | spp.)                                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Lobsters (Homarus spp.)                 | Free      |
|        | 62200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Shrimps and prawns                      | Free      |
|        | 62300 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Crabs                                   | Free      |
|        | 62400 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other, including flours, meals and      | Free      |
|        | 62900 | pellets of crustaceans, fit for human   |           |
|        |       | consumption                             |           |
+--------+-------+-----------------------------------------+-----------+
| 3.07   | .     | Molluscs, whether in shell or not,      | .         |
|        |       | live, fresh, chilled, frozen, dried,    |           |
|        |       | salted or in brine;                     |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | aquatic invertebrates other than        |           |
|        |       | crustaceans and molluscs, live, fresh,  |           |
|        |       | chilled, frozen, dried,                 |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | salted or in brine; flours, meals and   |           |
|        |       | pellets of aquatic invertebra           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Oysters                                 | 5%        |
|        | 71000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Scallops, including queen scallops, of  | .         |
|        |       | the genera Pecten, Chlamys or           |           |
|        |       | Placopecten:                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Live, fresh or chilled                  | 5%        |
|        | 72100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other                                   | 5%        |
|        | 72900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Mussels (Mytilus spp., Perna spp.):     | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Live, fresh or chilled                  | 5%        |
|        | 73100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other                                   | 5%        |
|        | 73900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Cuttle fish (Sepia officinalis, Rossia  | .         |
|        |       | macrosoma, Sepiola spp.) and squid      |           |
|        |       | (Ommastrephes                           |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | spp., Loligo spp., Nototodarus spp.,    |           |
|        |       | Sepioteuthis spp.):                     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Live, fresh or chilled                  | 5%        |
|        | 74100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other                                   | 5%        |
|        | 74900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Octopus (Octopus spp.):                 | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Live, fresh or chilled                  | 5%        |
|        | 75100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other                                   | 5%        |
|        | 75900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Snails, other than sea snails           | 5%        |
|        | 76000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other, including flours, meals and      | .         |
|        |       | pellets of aquatic invertebrates other  |           |
|        |       | than crustaceans,                       |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | fit for human consumption:              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Live, fresh or chilled                  | 5%        |
|        | 79100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 30    | Other                                   | 5%        |
|        | 79900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 4.01   | .     | Milk and cream, not concentrated nor    | .         |
|        |       | containing added sugar or other         |           |
|        |       | sweetening matter.                      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of a fat content, by weight, not        | .         |
|        |       | exceeding 1 %                           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Long life liquid milk in packages       | 25%       |
|        | 11030 | exceeding one litre                     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Other                                   | 5%        |
|        | 11090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of a fat content, by weight, exceeding  | .         |
|        |       | 1 % but not exceeding 6 %               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Long life liquid milk in packages       | 25%       |
|        | 12030 | exceeding one litre                     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Other                                   | 5%        |
|        | 12090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of a fat content, by weight, exceeding  | .         |
|        |       | 6 %                                     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Long life liquid milk in packages       | 25%       |
|        | 13030 | exceeding one litre                     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Other                                   | 5%        |
|        | 13090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 4.02   | .     | Milk and cream, concentrated or         | .         |
|        |       | containing added sugar or other         |           |
|        |       | sweetening matter.                      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | In powder, granules or other solid      | .         |
|        |       | forms, of a fat content, by weight, not |           |
|        |       | exceeding 1.5 %:                        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Milk powder for industrial purposes     | 5%        |
|        | 21010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Other low fat solid milk                | 5%        |
|        | 21090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | In powder, granules or other solid      | .         |
|        |       | forms, of a fat content, by weight,     |           |
|        |       | exceeding 1.5 %:                        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Not containing added sugar or other     | .         |
|        |       | sweetening matter                       |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Milk powder for industrial purposes     | 5%        |
|        | 22110 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Other solid unsweetened milk,           | 5%        |
|        | 22190 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Milk powder for industrial purposes     | 5%        |
|        | 22910 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Other solid sweetened milk, over 1.5%   | 5%        |
|        | 22990 | fat                                     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Not containing added sugar or other     | .         |
|        |       | sweetening matter                       |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Other milk, unsweetened                 | 5%        |
|        | 29110 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Other cream, unsweetened                | 5%        |
|        | 29120 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Other Milk, sweetened                   | 5%        |
|        | 29910 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Other cream, sweetened                  | 5%        |
|        | 29920 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 4.03   | .     | Buttermilk, curdled milk and cream,     | .         |
|        |       | yogurt, kephir and other fermented or   |           |
|        |       | acidified milk                          |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | and cream, whether or not concentrated  |           |
|        |       | or containing added sugar or other      |           |
|        |       | sweetening                              |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | matter or flavoured or containing added |           |
|        |       | fruit, nuts or cocoa.                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Yoghurt                                 | 5%        |
|        | 31000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Labnah                                  | 5%        |
|        | 39010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Laban                                   | 5%        |
|        | 39020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Cottage cheese                          | 5%        |
|        | 39030 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Other milk and cream                    | 5%        |
|        | 39090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 4.04   | .     | Whey, whether or not concentrated or    | .         |
|        |       | containing added sugar or other         |           |
|        |       | sweetening matter;                      |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | products consisting of natural milk     |           |
|        |       | constituents, whether or not containing |           |
|        |       | added sugar                             |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | or other sweetening matter, not         |           |
|        |       | elsewhere specified or included.        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Whey and modified whey, whether or not  | 5%        |
|        | 41000 | concentrated or containing added sugar  |           |
|        |       | or other                                |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | sweetening matter                       |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Other                                   | 5%        |
|        | 49000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 4.05   | .     | Butter and other fats and oils derived  | .         |
|        |       | from milk; dairy spreads.               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Butter                                  | 5%        |
|        | 51000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Dairy spreads                           | 5%        |
|        | 52000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Other                                   | 5%        |
|        | 59000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 4.06   | .     | Cheese and curd.                        | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Fresh (unripened or uncured) cheese,    | 5%        |
|        | 61000 | including whey cheese, and curd         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Grated or powdered cheese, of all kinds | 5%        |
|        | 62000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Processed cheese, not grated or         | 6%        |
|        | 63000 | powdered                                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Blueveined cheese                       | 5%        |
|        | 64000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other cheese                            | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Fresh fermented cream cheese            | 6%        |
|        | 69010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Solid or semisolid cheese               | 6%        |
|        | 69020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Other cheese                            | 5%        |
|        | 69090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 4.07   | .     | Birds\' eggs, in shell, fresh,          | .         |
|        |       | preserved or cooked.                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Fresh:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Fresh birds\' eggs for hatching         | Free      |
|        | 70011 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Other fresh birds\' eggs                | 20% or    |
|        | 70019 |                                         | SR        |
|        |       |                                         | 0.06/each |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Other eggs in shells                    | 5%        |
|        | 70090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 4.08   | .     | Birds\' eggs, not in shell, and egg     | .         |
|        |       | yolks, fresh, dried, cooked by steaming |           |
|        |       | or by boiling in                        |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | water, moulded, frozen or otherwise     |           |
|        |       | preserved, whether or not containing    |           |
|        |       | added sugar or                          |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | other sweetening matter.                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Egg yolks:                              | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Dried                                   | 20%       |
|        | 81100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Other                                   | 20%       |
|        | 81900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Dried                                   | 20%       |
|        | 89100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 40    | Other                                   | 20%       |
|        | 89900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 4.09   | 40    | Natural honey.                          | 5%        |
|        | 90000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 4.1    | .     | Edible products of animal origin, not   | .         |
|        |       | elsewhere specified or included.        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 41    | Tortoise eggs                           | 5%        |
|        | 00010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 41    | Bird\'s nests                           | 5%        |
|        | 00020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 41    | Other edible products of animal Origin  | 5%        |
|        | 00090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 5.01   | 50    | Human hair, unworked, whether or not    | 5%        |
|        | 10000 | washed or scoured; waste of human hair. |           |
+--------+-------+-----------------------------------------+-----------+
| 5.02   | .     | Pigs\', hogs\' or boars\' bristles and  | .         |
|        |       | hair; badger hair and other brush       |           |
|        |       | making hair; waste of                   |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | such bristles or hair.                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 50    | Pigs\', hogs\' or boars\' bristles and  | Banned    |
|        | 21000 | hair and waste thereof                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 50    | Other                                   | 5%        |
|        | 29000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 5.03   | 50    | Horsehair and horsehair waste, whether  | 5%        |
|        | 30000 | or not put up as a layer with or        |           |
|        |       | without supporting                      |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | material.                               |           |
+--------+-------+-----------------------------------------+-----------+
| 5.04   | .     | Guts, bladders and stomachs of animals  | .         |
|        |       | (other than fish), whole and pieces     |           |
|        |       | thereof, fresh,                         |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | chilled, frozen, salted, in brine,      |           |
|        |       | dried or smoked.                        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 50    | Animal guts                             | 5%        |
|        | 40010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 50    | Animal stomachs                         | 5%        |
|        | 40020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 50    | Other animal parts                      | 5%        |
|        | 40090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 5.05   | .     | Skins and other parts of birds, with    | .         |
|        |       | their feathers or down, feathers and    |           |
|        |       | parts of feathers                       |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | (whether or not with trimmed edges) and |           |
|        |       | down, not further worked than cleaned,  |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | disinfected or treated for              |           |
|        |       | preservation; powder and waste of       |           |
|        |       | feathers or parts of feathers           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 50    | Feathers of a kind used for stuffing;   | 5%        |
|        | 51000 | down                                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 50    | Other                                   | 5%        |
|        | 59000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 5.06   | .     | Bones and horncores, unworked,          | .         |
|        |       | defatted, simply prepared (but not cut  |           |
|        |       | to shape), treated                      |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | with acid or degelatinised; powder and  |           |
|        |       | waste of these products.                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 50    | Ossein and bones treated with acid      | 5%        |
|        | 61000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 50    | Other                                   | 5%        |
|        | 69000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 5.07   | .     | Ivory, tortoiseshell, whalebone and     | .         |
|        |       | whalebone hair, horns, antlers, hooves, |           |
|        |       | nails, claws and                        |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | beaks, unworked or simply prepared but  |           |
|        |       | not cut to shape; powder and waste of   |           |
|        |       | these products.                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 50    | Ivory; ivory powder and waste           | 5%        |
|        | 71000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 50    | Tortoiseshell, Whalebone and whalebone  | 5%        |
|        | 79010 | hair                                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 50    | Horns, antlers, hooves, nails, claws    | 5%        |
|        | 79020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 5.08   | .     | Coral and similar materials, unworked   | .         |
|        |       | or simply prepared but not otherwise    |           |
|        |       | worked; shells                          |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | of molluscs, crustaceans or echinoderms |           |
|        |       | and cuttlebone, unworked or simply      |           |
|        |       | prepared but                            |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | not cut to shape, powder and waste      |           |
|        |       | thereof.                                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 50    | Coral                                   | 5%        |
|        | 80010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 50    | Black coral                             | 5%        |
|        | 80020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 50    | Shells of molluscs, crustaceans or      | 5%        |
|        | 80030 | echinoderms                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 50    | Cuttlebone and similar material         | 5%        |
|        | 80090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 5.09   | .     | Natural sponges of animal origin.       | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 50    | Crude sponges                           | 5%        |
|        | 90010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 50    | Prepared sponges                        | 5%        |
|        | 90020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 5.1    | .     | Ambergris, castoreum, civet and musk;   | .         |
|        |       | cantharides; bile, whether or not       |           |
|        |       | dried; glands and                       |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | other animal products used in the       |           |
|        |       | preparation of pharmaceutical products, |           |
|        |       | fresh, chilled,                         |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | frozen or otherwise provisionally       |           |
|        |       | preserved.                              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 51    | Ambergris, castoreum, civet, musk       | 5%        |
|        | 00010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 51    | Other animal products                   | 5%        |
|        | 00090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 5.11   | .     | Animal products not elsewhere specified | .         |
|        |       | or included; dead animals of Chapter 1  |           |
|        |       | or 3, unfit                             |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | for human consumption.                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 51    | Bovine semen                            | 5%        |
|        | 11000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Products of fish or crustaceans,        | .         |
|        |       | molluscs or other aquatic               |           |
|        |       | invertebrates; dead animals             |           |
+--------+-------+-----------------------------------------+-----------+
|        |       | of Chapter 3                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 51    | Inedible fish eggs                      | 5%        |
|        | 19110 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 51    | Dead animals of marine life             | 5%        |
|        | 19120 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 51    | Other products of fish, crustaceans,    | 5%        |
|        | 19190 | etc.                                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 51    | Kermes and similar insects              | 5%        |
|        | 19910 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 51    | Silkworm eggs                           | 5%        |
|        | 19920 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 51    | Ant eggs                                | 5%        |
|        | 19930 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 51    | Animal blood, other dead animals and    | 5%        |
|        | 19940 | inedible meat                           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 51    | Sinews and tendons, and similar waste   | 5%        |
|        | 19950 | of raw hides                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 51    | Other animal products, not elsewhere    | 5%        |
|        | 19990 | specified                               |           |
+--------+-------+-----------------------------------------+-----------+
| 6.01   | .     | Bulbs, tubers, tuberous roots, corms,   | .         |
|        |       | crowns and rhizomes, dormant, in growth |           |
|        |       | or in flower; chicory plants and roots  |           |
|        |       | other than roots of heading 12.12.      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 60    | Bulbs, tubers, tuberous roots, corms,   | Free      |
|        | 11000 | crowns and rhizomes, dormant            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 60    | Bulbs, tubers, tuberous roots, corms,   | Free      |
|        | 12000 | crowns and rhizomes, in growth or in    |           |
|        |       | flower; chicory plants and roots        |           |
+--------+-------+-----------------------------------------+-----------+
| 6.02   | .     | Other live plants (including their      | .         |
|        |       | roots), cuttings and slips; mushroom    |           |
|        |       | spawn.                                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Unrooted cuttings and slips             | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 60    | Grapevines (grapeslips)                 | Free      |
|        | 21010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 60    | Other unrooted cuttings and slips       | Free      |
|        | 21090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Trees, shrubs and bushes, grafted or    | .         |
|        |       | not, of kinds which bear edible fruit   |           |
|        |       | or nuts                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 60    | Palm tree seedlings                     | Free      |
|        | 22010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 60    | Other edible fruit trees or bushes      | Free      |
|        | 22090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Rhododendrons and azaleas, grafted or   | .         |
|        |       | not                                     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 60    | Ornamental shrubs                       | 5%        |
|        | 23010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 60    | Other rhododendrons or azaleas          | 5%        |
|        | 23090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 60    | Roses, grafted or not                   | 5%        |
|        | 24000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 60    | Other                                   | 5%        |
|        | 29000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 6.03   | .     | Cut flowers and flower buds of a kind   | .         |
|        |       | suitable for bouquets or for ornamental |           |
|        |       | purposes, fresh, dried, dyed, bleached, |           |
|        |       | impregnated or otherwise prepared.      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 60    | Fresh                                   | 5%        |
|        | 31000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 60    | Other                                   | 5%        |
|        | 39000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 6.04   | .     | Foliage, branches and other parts of    | .         |
|        |       | plants, without flowers or flower buds, |           |
|        |       | and grasses, mosses and lichens, being  |           |
|        |       | goods of a kind suitable for bouquets   |           |
|        |       | or for ornamental purposes, fresh,      |           |
|        |       | dried, dyed, bleached, impregnated or   |           |
|        |       | otherwise prepared.                     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 60    | Mosses and lichens                      | 5%        |
|        | 41000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 60    | Fresh                                   | 5%        |
|        | 49100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 60    | Other                                   | 5%        |
|        | 49900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 7.01   | .     | Potatoes, fresh or chilled.             | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Seed                                    | Free      |
|        | 11000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Other:                                  | 0 25%     |
|        | 19000 |                                         | (         |
|        |       |                                         | Roznamah) |
+--------+-------+-----------------------------------------+-----------+
| 7.02   | 70    | Tomatoes, fresh (or chilled)            | 0 25%     |
|        | 20000 |                                         | (         |
|        |       |                                         | Roznamah) |
+--------+-------+-----------------------------------------+-----------+
| 7.03   | .     | Onions, shallots, garlic, leeks and     | .         |
|        |       | other alliaceous vegetables, fresh or   |           |
|        |       | chilled.                                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Onions and shallots                     | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Onions:                                 | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Onions for food, fresh                  | 0 25%     |
|        | 31011 |                                         | (         |
|        |       |                                         | Roznamah) |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Onions (for sowing), fresh              | Free      |
|        | 31012 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Shallots, fresh                         | Free      |
|        | 31020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Garlic                                  | Free      |
|        | 32000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Leeks and other alliaceous vegetables   | Free      |
|        | 39000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 7.04   | .     | Cabbages, cauliflowers, kohlrabi, kale  | .         |
|        |       | and similar edible brassicas, fresh or  |           |
|        |       | chilled.                                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Cauliflowers and headed broccoli        | Free      |
|        | 41000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Brussels sprouts                        | Free      |
|        | 42000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Other                                   | Free      |
|        | 49000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 7.05   | .     | Lettuce (Lactuca sativa) and chicory    | .         |
|        |       | (Cichorium spp.), fresh or chilled.     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Lettuce:                                | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Cabbage lettuce (head lettuce)          | Free      |
|        | 51100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Other                                   | Free      |
|        | 51900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Chicory:                                | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Witloof chicory (Cichorium intybus var. | Free      |
|        | 52100 | foliosum)                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Other                                   | Free      |
|        | 52900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 7.06   | .     | Carrots, turnips, salad beetroot,       | .         |
|        |       | salsify, celeriac, radishes and similar |           |
|        |       | edible roots, fresh or chilled.         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Carrots and turnips                     | 0 25%     |
|        | 61000 |                                         | (         |
|        |       |                                         | Roznamah) |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Other                                   | Free      |
|        | 69000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 7.07   | 70    | Cucumbers and gherkins, fresh or        | 0 25%     |
|        | 70000 | chilled.                                | (         |
|        |       |                                         | Roznamah) |
+--------+-------+-----------------------------------------+-----------+
| 7.08   | .     | Leguminous vegetables, shelled or       | .         |
|        |       | unshelled, fresh or chilled.            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Peas (Pisum sativum)                    | Free      |
|        | 81000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Beans (Vigna spp., Phaseolus spp.)      | Free      |
|        | 82000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other leguminous vegetables             | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Kidney beans, fresh                     | Free      |
|        | 89010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Other leguminous vegetables, fresh      | Free      |
|        | 89090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 7.09   | .     | Other vegetables, fresh or chilled.     | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Globe artichokes                        | Free      |
|        | 91000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Asparagus                               | Free      |
|        | 92000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Aubergines (eggplants)                  | Free      |
|        | 93000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Celery other than celeriac              | Free      |
|        | 94000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Mushrooms and truffles:                 | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Mushrooms of the genus Agaricus         | Free      |
|        | 95100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Truffles                                | Free      |
|        | 95200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Other                                   | Free      |
|        | 95900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Fruits of the genus Capsicum or of the  | Free      |
|        | 96000 | genus Pimenta                           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Spinach, New Zealand spinach and orache | Free      |
|        | 97000 | spinach (garden spinach)                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Pumpkins, fresh:                        | Free      |
|        | 99010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Marrow, fresh                           | 0 25%     |
|        | 99020 |                                         | (         |
|        |       |                                         | Roznamah) |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Olives, fresh                           | Free      |
|        | 99030 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Okra, fresh:                            | 0 25%     |
|        | 99040 |                                         | (         |
|        |       |                                         | Roznamah) |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Parsley, fresh                          | Free      |
|        | 99050 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Coriander, fresh                        | Free      |
|        | 99060 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 70    | Other vegetables, fresh                 | Free      |
|        | 99090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 7.1    | .     | Vegetables (uncooked or cooked by       | .         |
|        |       | steaming or boiling in water), frozen.  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Potatoes                                | 12%       |
|        | 01000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Leguminous vegetables, shelled or       | .         |
|        |       | unshelled:                              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Peas (Pisum sativum)                    | 5%        |
|        | 02100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Beans (Vigna spp., Phaseolus spp.)      | 5%        |
|        | 02200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Other                                   | 5%        |
|        | 02900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Spinach, New Zealand spinach and orache | 5%        |
|        | 03000 | spinach (garden spinach)                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Sweet corn                              | 5%        |
|        | 04000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Other vegetables                        | 5%        |
|        | 08000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Mixtures of vegetables                  | 5%        |
|        | 09000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 7.11   | .     | Vegetables provisionally preserved (for | .         |
|        |       | example, by sulphur dioxide gas, in     |           |
|        |       | brine, in sulphur water or in other     |           |
|        |       | preservative solutions), but unsuitable |           |
|        |       | in that state for immediate             |           |
|        |       | consumption.                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Olives                                  | 5%        |
|        | 12000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Capers                                  | 5%        |
|        | 13000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Cucumbers and gherkins                  | 5%        |
|        | 14000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Mushrooms and truffles:                 | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Mushrooms of the genus Agaricus         | 5%        |
|        | 15100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Other                                   | 5%        |
|        | 15900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Other vegetables; mixtures of           | 5%        |
|        | 19000 | vegetables                              |           |
+--------+-------+-----------------------------------------+-----------+
| 7.12   | .     | Dried vegetables, whole, cut, sliced,   | .         |
|        |       | broken or in powder, but not further    |           |
|        |       | prepared.                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Onions                                  | 5%        |
|        | 22000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Mushrooms, wood ears (Auricularia       | .         |
|        |       | spp.), jelly fungi (Tremella spp.) and  |           |
|        |       | truffles:                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Mushrooms of the genus Agaricus         | 5%        |
|        | 23100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Wood ears (Auricularia spp.)            | 5%        |
|        | 23200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Jelly fungi (Tremella spp.)             | 5%        |
|        | 23300 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Other                                   | 5%        |
|        | 23900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Other vegetables; mixtures of           | 5%        |
|        | 29000 | vegetables                              |           |
+--------+-------+-----------------------------------------+-----------+
| 7.13   | .     | Dried leguminous vegetables, shelled,   | .         |
|        |       | whether or not skinned or split.        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Peas (Pisum sativum)                    | 5%        |
|        | 31000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Chickpeas (garbanzos)                   | 5%        |
|        | 32000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Beans (Vigna spp., Phaseolus spp.):     | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Beans of the species Vigna mungo (L.)   | .         |
|        |       | Hepper or Vigna radiata (L.) Wilczek    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Beans, for sowing, dried                | Free      |
|        | 33110 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Beans, for food, dried                  | 5%        |
|        | 33120 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Small red (Adzuki) beans (Phaseolus or  | .         |
|        |       | Vigna angularis)                        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Red beans for sowing, dried             | Free      |
|        | 33210 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Red beans for food, dried               | 5%        |
|        | 33220 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Kidney beans, including white pea beans | .         |
|        |       | (Phaseolus vulgaris)                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Kidney beans for sowing, dried          | Free      |
|        | 33310 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Kidney beans for food, dried            | 5%        |
|        | 33320 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Other                                   | 5%        |
|        | 33900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Lentils                                 | 5%        |
|        | 34000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Broad beans (Vicia faba var. major) and | 5%        |
|        | 35000 | horse beans (Vicia faba var. equina,    |           |
|        |       | Vicia faba var. minor)                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Mung beans, dried                       | 5%        |
|        | 39010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Other dried leguminous vegetables       | 5%        |
|        | 39090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 7.14   | .     | Manioc, arrowroot, salep, Jerusalem     | .         |
|        |       | artichokes, sweet potatoes and similar  |           |
|        |       | roots and tubers with high starch or    |           |
|        |       | inulin content, fresh, chilled, frozen  |           |
|        |       | or dried, whether or not sliced or in   |           |
|        |       | the form of pellets; sago pith.         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Manioc (cassava)                        | 5%        |
|        | 41000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Sweet potatoes                          | 5%        |
|        | 42000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Salep                                   | 5%        |
|        | 49010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Jerusalem artichokes                    | 5%        |
|        | 49020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 71    | Other roots and tubers                  | 5%        |
|        | 49090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 8.01   | .     | Coconuts, Brazil nuts and cashew nuts,  | .         |
|        |       | fresh or dried, whether or not shelled  |           |
|        |       | or peeled.                              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Coconuts:                               | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Desiccated                              | 5%        |
|        | 11100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Other                                   | 5%        |
|        | 11900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Brazil nuts:                            | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | In shell                                | 5%        |
|        | 12100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Shelled                                 | 5%        |
|        | 12200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Cashew nuts:                            | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | In shell                                | 5%        |
|        | 13100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Shelled                                 | 5%        |
|        | 13200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 8.02   | .     | Other nuts, fresh or dried, whether or  | .         |
|        |       | not shelled or peeled.                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Almonds:                                | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | In shell                                | 5%        |
|        | 21100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Shelled                                 | 5%        |
|        | 21200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Hazelnuts or filberts (Corylus spp.):   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | In shell                                | 5%        |
|        | 22100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Shelled                                 | 5%        |
|        | 22200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Walnuts:                                | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | In shell                                | 5%        |
|        | 23100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Shelled                                 | 5%        |
|        | 23200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Chestnuts (Castanea spp.)               | 5%        |
|        | 24000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Pistachios                              | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Pistachios, in shells                   | 5%        |
|        | 25010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Pistachios, shelled                     | 5%        |
|        | 25020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Pine nuts:                              | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Pine nuts, in shells                    | 5%        |
|        | 29011 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Pine nuts, shelled                      | 5%        |
|        | 29012 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Green seed (Bank)                       | 5%        |
|        | 29020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Other nuts, in shells                   | 5%        |
|        | 29091 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Other nuts, shelled                     | 5%        |
|        | 29092 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 8.03   | 80    | Bananas, including plantains, fresh or  | Free      |
|        | 30000 | dried.                                  |           |
+--------+-------+-----------------------------------------+-----------+
| 8.04   | .     | Dates, figs, pineapples, avocados,      | .         |
|        |       | guavas, mangoes and mangosteens, fresh  |           |
|        |       | or dried.                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Dates                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Fresh dates                             | 40%       |
|        | 41010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Dried dates                             | 40%       |
|        | 41020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Dried and Pressed Dates                 | 40%       |
|        | 41030 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Other dates                             | 40%       |
|        | 41090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Figs                                    | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Fresh figs                              | Free      |
|        | 42010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Dried figs                              | Free      |
|        | 42020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Pineapples                              | Free      |
|        | 43000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Avocados                                | Free      |
|        | 44000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Guavas, mangoes and mangosteens         | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Guavas                                  | Free      |
|        | 45010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Mangoes                                 | Free      |
|        | 45020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Mangosteens                             | Free      |
|        | 45030 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 8.05   | .     | Citrus fruit, fresh or dried.           | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Oranges                                 | Free      |
|        | 51000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Mandarins (including tangerines and     | Free      |
|        | 52000 | satsumas); clementines, wilkings and    |           |
|        |       | similar citrus hybrids                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Grapefruit                              | Free      |
|        | 54000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Lemons (Citrus limon, Citrus limonum)   | .         |
|        |       | and limes (Citrus aurantifolia, Citrus  |           |
|        |       | latifolia)                              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Fresh lemons                            | Free      |
|        | 55010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Dried lemons                            | Free      |
|        | 55020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Other                                   | Free      |
|        | 59000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 8.06   | .     | Grapes, fresh or dried.                 | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Fresh                                   | Free      |
|        | 61000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Dried                                   | Free      |
|        | 62000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 8.07   | .     | Melons (including watermelons) and      | .         |
|        |       | papaws (papayas), fresh.                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Melons (including watermelons):         | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Watermelon:                             | 0 25%     |
|        | 71100 |                                         | (         |
|        |       |                                         | Roznamah) |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Melon (muskmelon):                      | 0 25%     |
|        | 71910 |                                         | (         |
|        |       |                                         | Roznamah) |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Other                                   | Free      |
|        | 71990 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Papaws (papayas)                        | Free      |
|        | 72000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 8.08   | .     | Apples, pears and quinces, fresh.       | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Apples                                  | Free      |
|        | 81000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Pears and quinces                       | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Pears, fresh                            | Free      |
|        | 82010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Quince, fresh                           | Free      |
|        | 82020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 8.09   | .     | Apricots, cherries, peaches (including  | .         |
|        |       | nectarines), plums and sloes, fresh.    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Apricots                                | Free      |
|        | 91000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Cherries                                | Free      |
|        | 92000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Peaches, including nectarines           | Free      |
|        | 93000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 80    | Plums and sloes                         | Free      |
|        | 94000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 8.1    | .     | Other fruit, fresh.                     | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 81    | Strawberries                            | Free      |
|        | 01000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 81    | Raspberries, blackberries, mulberries   | Free      |
|        | 02000 | and loganberries                        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 81    | Black, white or red currants and        | Free      |
|        | 03000 | gooseberries                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 81    | Cranberries, bilberries and other       | Free      |
|        | 04000 | fruits of the genus Vaccinium           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 81    | Kiwifruit                               | Free      |
|        | 05000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 81    | Durians                                 | Free      |
|        | 06000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 81    | Pomegranates, fresh                     | Free      |
|        | 09010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 81    | Medlar, fresh                           | Free      |
|        | 09020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 81    | Prickly pear, fresh                     | Free      |
|        | 09030 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 81    | Other fruit, fresh                      | Free      |
|        | 09090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 8.11   | .     | Fruit and nuts, uncooked or cooked by   | .         |
|        |       | steaming or boiling in water, frozen,   |           |
|        |       | whether or not containing added sugar   |           |
|        |       | or other sweetening matter.             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 81    | Strawberries                            | 5%        |
|        | 11000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 81    | Raspberries, blackberries, mulberries,  | 5%        |
|        | 12000 | loganberries, black, white or red       |           |
|        |       | currants and gooseberries               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 81    | Other                                   | 5%        |
|        | 19000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 8.12   | .     | Fruit and nuts, provisionally preserved | .         |
|        |       | (for example, by sulphur dioxide gas,   |           |
|        |       | in brine, in sulphur water or in other  |           |
|        |       | preservative solutions), but unsuitable |           |
|        |       | in that state for immediate             |           |
|        |       | consumption.                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 81    | Cherries                                | 5%        |
|        | 21000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 81    | Other                                   | 5%        |
|        | 29000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 8.13   | .     | Fruit, dried, other than that of        | .         |
|        |       | headings Nos. 08.01 to 08.06; mixtures  |           |
|        |       | of nuts or dried fruits of this         |           |
|        |       | Chapter.                                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 81    | Apricots                                | 5%        |
|        | 31000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 81    | Prunes                                  | 5%        |
|        | 32000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 81    | Apples                                  | 5%        |
|        | 33000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other fruit                             | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 81    | Cherries, dried                         | 5%        |
|        | 34010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 81    | Tamarind, dried                         | 5%        |
|        | 34020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 81    | Pears, dried                            | 5%        |
|        | 34030 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 81    | Other dried fruit                       | 5%        |
|        | 34090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 81    | Mixtures of nuts or dried fruits of     | 5%        |
|        | 35000 | this Chapter                            |           |
+--------+-------+-----------------------------------------+-----------+
| 8.14   | 81    | Peel of citrus fruit or melons          | 5%        |
|        | 40000 | (including watermelons), fresh, frozen, |           |
|        |       | dried or provisionally preserved in     |           |
|        |       | brine, in sulphur water or in other     |           |
|        |       | preservative solutions.                 |           |
+--------+-------+-----------------------------------------+-----------+
| 9.01   | .     | Coffee, whether or not roasted or       | .         |
|        |       | decaffeinated; coffee husks and skins;  |           |
|        |       | coffee substitutes containing coffee in |           |
|        |       | any proportion.                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Coffee, not roasted:                    | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 90    | Not decaffeinated                       | Free      |
|        | 11100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 90    | Decaffeinated                           | Free      |
|        | 11200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Coffee roasted:                         | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 90    | Not decaffeinated                       | Free      |
|        | 12100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 90    | Decaffeinated                           | Free      |
|        | 12200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 90    | Other                                   | Free      |
|        | 19000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 9.02   | .     | Tea, whether or not flavoured.          | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 90    | Green tea (not fermented) in immediate  | Free      |
|        | 21000 | packings of a content not exceeding 3   |           |
|        |       | kg                                      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 90    | Other green tea (not fermented)         | Free      |
|        | 22000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Black tea (fermented) and partly        | .         |
|        |       | fermented tea, in immediate packings of |           |
|        |       | a content not exceeding 3 kg            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 90    | Tea, in small packings of a content not | 6%        |
|        | 23010 | exceeding 3 g                           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 90    | Other                                   | Free      |
|        | 23090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 90    | Other black tea (fermented) and other   | Free      |
|        | 24000 | partly fermented tea                    |           |
+--------+-------+-----------------------------------------+-----------+
| 9.03   | 90    | Maté.                                   | 5%        |
|        | 30000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 9.04   | .     | Pepper of the genus Piper; dried or     | .         |
|        |       | crushed or ground fruits of the genus   |           |
|        |       | Capsicum or of the genus Pimenta.       |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Pepper:                                 | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 90    | Neither crushed nor ground              | 5%        |
|        | 41100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 90    | Crushed or ground                       | 5%        |
|        | 41200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 90    | Fruits of the genus Capsicum or of the  | 5%        |
|        | 42000 | genus Pimenta, dried or crushed or      |           |
|        |       | ground                                  |           |
+--------+-------+-----------------------------------------+-----------+
| 9.05   | 90    | Vanilla.                                | 5%        |
|        | 50000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 9.06   | .     | Cinnamon and cinnamontree flowers.      | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 90    | Neither crushed nor ground              | 5%        |
|        | 61000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 90    | Crushed or ground                       | 5%        |
|        | 62000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 9.07   | 90    | Cloves (whole fruit, cloves and stems). | 5%        |
|        | 70000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 9.08   | .     | Nutmeg, mace and cardamoms.             | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 90    | Nutmeg                                  | 5%        |
|        | 81000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 90    | Mace                                    | Banned    |
|        | 82000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 90    | Cardamoms                               | Free      |
|        | 83000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 9.09   | .     | Seeds of anise, badian, fennel,         | .         |
|        |       | coriander, cumin or caraway; juniper    |           |
|        |       | berries.                                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 90    | Seeds of anise or badian                | 5%        |
|        | 91000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 90    | Seeds of coriander                      | 5%        |
|        | 92000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 90    | Seeds of cumin                          | 5%        |
|        | 93000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 90    | Seeds of caraway                        | 5%        |
|        | 94000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 90    | Seeds of fennel; juniper berries        | 5%        |
|        | 95000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 9.1    | .     | Ginger, saffron, turmeric (curcuma),    | .         |
|        |       | thyme, bay leaves, curry and other      |           |
|        |       | spices.                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 91    | Ginger                                  | 5%        |
|        | 01000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 91    | Saffron                                 | 5%        |
|        | 02000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 91    | Turmeric (curcuma)                      | 5%        |
|        | 03000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 91    | Thyme; bay leaves                       | 5%        |
|        | 04000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 91    | Curry                                   | 5%        |
|        | 05000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other spices:                           | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 91    | Mixtures referred to in Note 1 (b) to   | 5%        |
|        | 09100 | this Chapter                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 91    | Fenugreek                               | 5%        |
|        | 09910 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 91    | Other spices                            | 5%        |
|        | 09990 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 10.01  | .     | Wheat and meslin.                       | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 100   | Durum wheat                             | 25%       |
|        | 11000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 100   | Wheat, Normal                           | 25%       |
|        | 19010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 100   | Wheat, thin                             | 25%       |
|        | 19020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 100   | Wheat and rye, mixed                    | 25%       |
|        | 19030 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 10.02  | 100   | Rye.                                    | 5%        |
|        | 20000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 10.03  | 100   | Barley.                                 | Free      |
|        | 30000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 10.04  | .     | Oats.                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 100   | Grey oats (or black)                    | Free      |
|        | 40010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 100   | White oats (or yellow)                  | Free      |
|        | 40020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 10.05  | .     | Maize (corn).                           | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 100   | Seed                                    | Free      |
|        | 51000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 100   | Golden corn                             | Free      |
|        | 59010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 100   | White corn                              | Free      |
|        | 59020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 100   | Brown corn                              | Free      |
|        | 59030 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 100   | Other corn                              | Free      |
|        | 59090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 10.06  | .     | Rice.                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 100   | Rice in the husk (paddy or rough)       | Free      |
|        | 61000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 100   | Husked (brown) rice                     | Free      |
|        | 62000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 100   | Semimilled or wholly milled rice,       | Free      |
|        | 63000 | whether or not polished or glazed       |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 100   | Broken rice                             | Free      |
|        | 64000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 10.07  | 100   | Grain sorghum.                          | 5%        |
|        | 70000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 10.08  | .     | Buckwheat, millet and canary seed;      | .         |
|        |       | other cereals.                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 100   | Buckwheat                               | 25%       |
|        | 81000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 100   | Millet                                  | Free      |
|        | 82000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 100   | Canary seed                             | Free      |
|        | 83000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 100   | Other cereals                           | Free      |
|        | 89000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 11.01  | .     | Wheat or meslin flour.                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Wheat Flour                             | 25%       |
|        | 10010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Flour of mixed wheat and rye            | 25%       |
|        | 10020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 11.02  | .     | Cereal flours other than of wheat or    | .         |
|        |       | meslin.                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Rye flour                               | Free      |
|        | 21000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Maize (corn) flour                      | Free      |
|        | 22000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Rice flour                              | Free      |
|        | 23000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Barley flour                            | Free      |
|        | 29010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Oat flour                               | Free      |
|        | 29020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Grain sorghum flour                     | Free      |
|        | 29030 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Buckwheat flour                         | 25%       |
|        | 29040 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Millet flour                            | Free      |
|        | 29050 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Other flour                             | Free      |
|        | 29090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 11.03  | .     | Cereal groats, meal and pellets.        | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Groats and meal:                        | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of wheat                                | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Wheat groats                            | 20%       |
|        | 31110 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Wheat meal                              | 20%       |
|        | 31120 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of maize (corn)                         | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Maize groats                            | Free      |
|        | 31310 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Maize meal                              | Free      |
|        | 31320 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of other cereals                        | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Crushed grains of barley                | Free      |
|        | 31910 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Crushed grains of sorghum               | Free      |
|        | 31920 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Crushed grains of darnel                | Free      |
|        | 31930 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Crushed grains of dark wheat            | 20%       |
|        | 31940 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Crushed grains of millet                | Free      |
|        | 31950 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Other crushed grains                    | Free      |
|        | 31990 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Pellets                                 | Free      |
|        | 32000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 11.04  | .     | Cereal grains otherwise worked (for     | .         |
|        |       | example, hulled, rolled, flaked,        |           |
|        |       | pearled, sliced or kibbled), except     |           |
|        |       | rice of heading 10.06; germ of cereals, |           |
|        |       | whole, rolled, flaked or ground.        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Rolled or flaked grains:                | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Of oats                                 | 5%        |
|        | 41200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of other cereals                        | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Rolled or flaked wheat grains           | 5%        |
|        | 41910 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Rolled or flaked rye grains             | 5%        |
|        | 41920 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Rolled or flaked buckwheat grains       | 5%        |
|        | 41930 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Rolled or flaked millet grains          | 5%        |
|        | 41940 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Rolled or flaked sorghum grains         | 5%        |
|        | 41950 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Rolled or flaked maize grains           | 5%        |
|        | 41960 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Rolled or flaked grains of other        | 5%        |
|        | 41990 | cereals                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other worked grains (for example,       | .         |
|        |       | hulled, pearled, sliced or kibbled):    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Of oats                                 | 5%        |
|        | 42200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Of maize (corn)                         | 5%        |
|        | 42300 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of other cereals                        | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Other worked wheat grains               | 5%        |
|        | 42910 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Other worked rye grains                 | 5%        |
|        | 42920 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Other worked buckwheat grains           | 5%        |
|        | 42930 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Other worked millet grains              | 5%        |
|        | 42940 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Other worked sorghum grains             | 5%        |
|        | 42950 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Other worked Grains of other cereals    | 5%        |
|        | 42990 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Germ of cereals, whole, rolled, flaked  | 5%        |
|        | 43000 | or ground                               |           |
+--------+-------+-----------------------------------------+-----------+
| 11.05  | .     | Flour, meal, powder, flakes, granules   | .         |
|        |       | and pellets of potatoes.                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Flour, meal and powder                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Potato flour                            | 5%        |
|        | 51010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Potato meal                             | 5%        |
|        | 51020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Potato powder                           | 5%        |
|        | 51030 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Flakes, granules and pellets            | 5%        |
|        | 52000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 11.06  | .     | Flour, meal and powder of the dried     | .         |
|        |       | leguminous vegetables of heading 07.13, |           |
|        |       | of sago or of roots or tubers of        |           |
|        |       | heading 07.14 or of the products of     |           |
|        |       | Chapter 8.                              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of the dried leguminous vegetables of   | .         |
|        |       | heading 07.13                           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Flour:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Pea flour                               | 5%        |
|        | 61011 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Chick pea flour                         | 5%        |
|        | 61012 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | String bean flour                       | 5%        |
|        | 61013 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Haricot bean flour                      | 5%        |
|        | 61014 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Lentil flour                            | 5%        |
|        | 61015 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Kidney bean flour                       | 5%        |
|        | 61016 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Flour of other dried legumes            | 5%        |
|        | 61019 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Meal:                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Pea meal                                | 5%        |
|        | 61021 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Chick pea meal                          | 5%        |
|        | 61022 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | String bean meal                        | 5%        |
|        | 61023 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Haricot bean meal                       | 5%        |
|        | 61024 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Lentil bean meal                        | 5%        |
|        | 61025 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Kidney bean meal                        | 5%        |
|        | 61026 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Meal of other dried legumes             | 5%        |
|        | 61029 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of sago or of roots or tubers of        | .         |
|        |       | heading 07.14                           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Sago flour                              | 5%        |
|        | 62010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Sago meal                               | 5%        |
|        | 62020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Flour and meal of roots and tubers:     | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Manioc flour                            | 5%        |
|        | 62031 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Arrowroot flour                         | 5%        |
|        | 62032 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Salep flour                             | 5%        |
|        | 62033 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Jerusalem artichoke flour               | 5%        |
|        | 62034 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Sweet potato flour                      | 5%        |
|        | 62035 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Flour of other roots and tubers         | 5%        |
|        | 62039 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of the products of Chapter 8            | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Chestnut flour, meal and powder         | 5%        |
|        | 63010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Almond flour, meal and powder           | 5%        |
|        | 63020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Date flour, meal and powder             | 5%        |
|        | 63030 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Banana Flour, meal and powder           | 5%        |
|        | 63040 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Coconut flour, meal and powder          | 5%        |
|        | 63050 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Tamarind flour, meal and powder         | 5%        |
|        | 63060 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Flour, meal and powder of fruit         | 5%        |
|        | 63070 | peelings                                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Flour of lemon                          | 5%        |
|        | 63080 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Other flour, meal and powder            | 5%        |
|        | 63090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 11.07  | .     | Malt, whether or not roasted.           | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Not roasted                             | 5%        |
|        | 71000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Roasted                                 | 5%        |
|        | 72000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 11.08  | .     | Starches; inulin.                       | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Starches:                               | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Wheat starch                            | 5%        |
|        | 81100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Maize (corn) starch                     | 5%        |
|        | 81200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Potato starch                           | 5%        |
|        | 81300 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Manioc (cassava) starch                 | 5%        |
|        | 81400 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other starches                          | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Rice starch                             | 5%        |
|        | 81910 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Arrowroot starch                        | 5%        |
|        | 81920 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Sago starch                             | 5%        |
|        | 81930 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Other starches                          | 5%        |
|        | 81990 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 110   | Inulin                                  | 5%        |
|        | 82000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 11.09  | 110   | Wheat gluten, whether or not dried.     | 5%        |
|        | 90000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 12.01  | .     | Soya beans, whether or not broken.      | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Whole soy beans                         | 5%        |
|        | 10010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Broken soy beans                        | 5%        |
|        | 10020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 12.02  | .     | Groundnuts, not roasted or otherwise    | .         |
|        |       | cooked, whether or not shelled or       |           |
|        |       | broken.                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | In shell                                | 5%        |
|        | 21000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Shelled, whether or not broken          | 5%        |
|        | 22000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 12.03  | 120   | Copra.                                  | 5%        |
|        | 30000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 12.04  | 120   | Linseed, whether or not broken.         | 5%        |
|        | 40000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 12.05  | .     | Rape or colza seeds, whether or not     | .         |
|        |       | broken.                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Low erucic acid rape or colza seeds     | 5%        |
|        | 51000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Other                                   | 5%        |
|        | 59000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 12.06  | 120   | Sunflower seeds, whether or not broken. | 5%        |
|        | 60000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 12.07  | .     | Other oil seeds and oleaginous fruits,  | .         |
|        |       | whether or not broken.                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Palm nuts and kernels                   | 5%        |
|        | 71000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Cotton seeds                            | 5%        |
|        | 72000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Castor oil seeds                        | 5%        |
|        | 73000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Sesamum seeds                           | 5%        |
|        | 74000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Mustard seeds                           | 5%        |
|        | 75000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Safflower seeds                         | 5%        |
|        | 76000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Poppy seeds                             | Banned    |
|        | 79100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Poppy                                   | Banned    |
|        | 79910 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Hemp seeds                              | Banned    |
|        | 79920 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Other seeds                             | 5%        |
|        | 79990 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 12.08  | .     | Flours and meals of oil seeds or        | .         |
|        |       | oleaginous fruits, other than those of  |           |
|        |       | mustard.                                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Of soya beans                           | 5%        |
|        | 81000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Other                                   | 5%        |
|        | 89000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 12.09  | .     | Seeds, fruit and spores, of a kind used | .         |
|        |       | for sowing.                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Sugar beet seed                         | Free      |
|        | 91000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Seeds of forage plants:                 | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Lucerne (alfalfa) seed                  | Free      |
|        | 92100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Clover (Trifolium spp.) seed            | Free      |
|        | 92200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Fescue seed                             | Free      |
|        | 92300 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Kentucky blue grass (Poa pratensis L.)  | Free      |
|        | 92400 | seed                                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Rye grass (Lolium multiflorum Lam.,     | Free      |
|        | 92500 | Lolium perenne L.) seed                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Timothy grass seed                      | Free      |
|        | 92600 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Lupine seed                             | Free      |
|        | 92910 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Other seeds of forage plants            | Free      |
|        | 92990 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Seeds of herbaceous plants cultivated   | Free      |
|        | 93000 | principally for their flowers           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Vegetable seeds                         | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Tomato seeds                            | Free      |
|        | 99110 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Leek seeds                              | Free      |
|        | 99120 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Radish seeds                            | Free      |
|        | 99130 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Carrot seeds                            | Free      |
|        | 99140 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Cucumber seeds                          | Free      |
|        | 99150 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Marrow seeds                            | Free      |
|        | 99160 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Pumpkin seeds                           | Free      |
|        | 99170 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Eggplant seeds                          | Free      |
|        | 99180 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Lettuce seeds                           | Free      |
|        | 99191 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Cress seeds                             | Free      |
|        | 99192 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Capsicum seeds                          | Free      |
|        | 99193 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Other vegetable seeds                   | Free      |
|        | 99199 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 120   | Other                                   | Free      |
|        | 99900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 12.1   | .     | Hop cones, fresh or dried, whether or   | .         |
|        |       | not ground, powdered or in the form of  |           |
|        |       | pellets; lupulin.                       |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Hop cones, neither ground nor powdered  | 5%        |
|        | 01000 | nor in the form of pellets              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Hop cones, ground, powdered or in the   | 5%        |
|        | 02000 | form of pellets; lupulin                |           |
+--------+-------+-----------------------------------------+-----------+
| 12.11  | .     | Plants and parts of plants (including   | .         |
|        |       | seeds and fruits), of a kind used       |           |
|        |       | primarily in perfumery, in pharmacy or  |           |
|        |       | for insecticidal, fungicidal or similar |           |
|        |       | purposes, fresh or dried, whether or    |           |
|        |       | not cut, crushed or powdered.           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Liquorice roots                         | 5%        |
|        | 11000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Ginseng roots                           | 5%        |
|        | 12000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Coca leaf                               | Banned    |
|        | 13000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Poppy straw                             | Banned    |
|        | 14000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Black Caraway plants                    | 5%        |
|        | 19010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Black poppy plants                      | Banned    |
|        | 19020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Chips and pieces of aloeswood, and      | 5%        |
|        | 19030 | other aromatic woods                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Mint                                    | 5%        |
|        | 19040 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Desert flower                           | 5%        |
|        | 19050 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Indian hemp                             | Banned    |
|        | 19060 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Cleaning sticks for teeth               | 5%        |
|        | 19070 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Other plants used in perfumes or        | 5%        |
|        | 19090 | pharmacy                                |           |
+--------+-------+-----------------------------------------+-----------+
| 12.12  | .     | Locust beans, seaweeds and other algae, | .         |
|        |       | sugar beet and sugar cane, fresh,       |           |
|        |       | chilled, frozen or dried, whether or    |           |
|        |       | not ground; fruit stones and kernels    |           |
|        |       | and other vegetable products (including |           |
|        |       | unroasted chicory roots of the variety  |           |
|        |       | Cichorium intybus sativum) o            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Locust beans, including locust bean     | .         |
|        |       | seeds                                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Locust beans                            | 5%        |
|        | 21010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Locust bean seeds                       | 5%        |
|        | 21020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Seaweeds and other algae                | 5%        |
|        | 22000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Apricot, peach (including nectarine) or | 5%        |
|        | 23000 | plum stones and kernels                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Sugar beet                              | 5%        |
|        | 29100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Melon seeds, unroasted                  | 5%        |
|        | 29910 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Sugar cane                              | 5%        |
|        | 29930 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Pumpkin, squash and marrow seeds,       | 5%        |
|        | 29940 | unroasted                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Other unroasted stones and kernels      | 5%        |
|        | 29990 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 12.13  | .     | Cereal straw and husks, unprepared,     | .         |
|        |       | whether or not chopped, ground, pressed |           |
|        |       | or in the form of pellets.              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Straw                                   | 5%        |
|        | 30010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Other                                   | 5%        |
|        | 30090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 12.14  | .     | Swedes, mangolds, fodder roots, hay,    | .         |
|        |       | lucerne (alfalfa), clover, sainfoin,    |           |
|        |       | forage kale, lupines, vetches and       |           |
|        |       | similar forage products, whether or not |           |
|        |       | in the form of pellets.                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Lucerne (alfalfa) meal and pellets      | 5%        |
|        | 41000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Lupine                                  | 5%        |
|        | 49010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Vetch, vetchling and chickling vetch    | 5%        |
|        | 49020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 121   | Other forage products                   | 5%        |
|        | 49090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 13.01  | .     | Lac; natural gums, resins, gumresins    | .         |
|        |       | and oleoresins (for example, balsams).  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Lac                                     | 5%        |
|        | 11000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Gum Arabic                              | 5%        |
|        | 12000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Tragacanth                              | 5%        |
|        | 19010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Mastic                                  | 5%        |
|        | 19020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Benzoin                                 | 5%        |
|        | 19030 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Asafoetida                              | 5%        |
|        | 19040 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Myrrh                                   | 5%        |
|        | 19050 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Olibanum                                | 5%        |
|        | 19060 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Frankincense                            | 5%        |
|        | 19070 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Storax                                  | 5%        |
|        | 19080 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Gum resins                              | 5%        |
|        | 19091 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Oleoresins                              | 5%        |
|        | 19092 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Natural resins                          | 5%        |
|        | 19093 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Other resins                            | 5%        |
|        | 19099 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 13.02  | .     | Vegetable saps and extracts; pectic     | .         |
|        |       | substances, pectinates and pectates;    |           |
|        |       | agaragar and other mucilages and        |           |
|        |       | thickeners, whether or not modified,    |           |
|        |       | derived from vegetable products.        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Vegetable saps and extracts:            | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Opium                                   | Banned    |
|        | 21100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Of liquorice                            | 5%        |
|        | 21200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Of hops                                 | 5%        |
|        | 21300 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Of pyrethrum or of the roots of plants  | 5%        |
|        | 21400 | containing rotenone                     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Hashish                                 | Banned    |
|        | 21910 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Ginseng extract                         | 5%        |
|        | 21920 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Tahinah (sesame juice)                  | 20%       |
|        | 21930 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Aloes                                   | 5%        |
|        | 21940 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Myrrh                                   | 5%        |
|        | 21950 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Mannite                                 | 5%        |
|        | 21960 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Other medical extracts                  | 5%        |
|        | 21970 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Other extracts                          | 5%        |
|        | 21990 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Pectic substances, pectinates and       | 5%        |
|        | 22000 | pectates                                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Mucilages and thickeners, whether or    | .         |
|        |       | not modified, derived from vegetable    |           |
|        |       | products:                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Agaragar                                | 5%        |
|        | 23100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Mucilages and thickeners, whether or    | 5%        |
|        | 23200 | not modified, derived from locust       |           |
|        |       | beans, locust bean seeds or guar seeds  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 130   | Other                                   | 5%        |
|        | 23900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 14.01  | .     | Vegetable materials of a kind used      | .         |
|        |       | primarily for plaiting (for example,    |           |
|        |       | bamboos, rattans, reeds, rushes, osier, |           |
|        |       | raffia, cleaned, bleached or dyed       |           |
|        |       | cereal straw, and lime bark).           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 140   | Bamboos                                 | 5%        |
|        | 11000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 140   | Rattans                                 | 5%        |
|        | 12000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 140   | Osier                                   | 5%        |
|        | 19010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 140   | Reeds                                   | 5%        |
|        | 19020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 140   | Other plaiting materials                | 5%        |
|        | 19090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 14.02  | 140   | Vegetable materials of a kind used      | 5%        |
|        | 20000 | primarily as stuffing or as padding     |           |
|        |       | (for example, kapok, vegetable hair and |           |
|        |       | eelgrass), whether or not put up as a   |           |
|        |       | layer with or without supporting        |           |
|        |       | material.                               |           |
+--------+-------+-----------------------------------------+-----------+
| 14.03  | 140   | Vegetable materials of a kind used      | 5%        |
|        | 30000 | primarily in brooms or in brushes (for  |           |
|        |       | example, broomcorn, piassava,           |           |
|        |       | couchgrass and istle), whether or not   |           |
|        |       | in hanks or bundles.                    |           |
+--------+-------+-----------------------------------------+-----------+
| 14.04  | .     | Vegetable products not elsewhere        | .         |
|        |       | specified or included.                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Raw vegetable materials of a kind used  | .         |
|        |       | primarily in dyeing or tanning          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 140   | Wood for dyeing or tanning              | 5%        |
|        | 41010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 140   | Bark for dyeing or tanning              | 5%        |
|        | 41020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 140   | Gall for dyeing or tanning              | 5%        |
|        | 41030 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 140   | Henna for dyeing or tanning             | 5%        |
|        | 41040 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 140   | Other materials for dyeing Or tanning   | 5%        |
|        | 41090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 140   | Cotton linters                          | 5%        |
|        | 42000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 140   | Hard seeds, pips, hulls and nuts for    | 5%        |
|        | 49010 | craving                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 140   | Other vegetable products not elsewhere  | 5%        |
|        | 49090 | specified                               |           |
+--------+-------+-----------------------------------------+-----------+
| 15.01  | .     | Pig fat (including lard) and poultry    | .         |
|        |       | fat, other than that of heading 02.09   |           |
|        |       | or 15.03.                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 150   | Poultry fat                             | 5%        |
|        | 10010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 150   | Fat from poultry bones and fat from     | 5%        |
|        | 10020 | poultry waste                           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 150   | Lard and other pig fats                 | Banned    |
|        | 10030 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 15.02  | .     | Fats of bovine animals, sheep or goats, | .         |
|        |       | other than those of heading 15.03.      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 150   | Bovine animal fat                       | 5%        |
|        | 20010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 150   | Sheep and goat fat                      | 5%        |
|        | 20020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 15.03  | .     | Lard stearin, lard oil, oleostearin,    | .         |
|        |       | oleooil and tallow oil, not emulsified  |           |
|        |       | or mixed or otherwise prepared.         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Oleostearin:                            | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 150   | Styrene of Pig                          | Banned    |
|        | 30011 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 150   | Other Styrene                           | 5%        |
|        | 30019 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Oleo margarine:                         | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 150   | Margarine of Pig                        | Banned    |
|        | 30021 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 150   | Other Margarine                         | 5%        |
|        | 30029 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 150   | Fat of Pig                              | Banned    |
|        | 30091 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 150   | Other fats                              | 5%        |
|        | 30099 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 15.04  | .     | Fats and oils and their fractions, of   | .         |
|        |       | fish or marine mammals, whether or not  |           |
|        |       | refined, but not chemically modified.   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 150   | Fishliver oils and their fractions      | 5%        |
|        | 41000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 150   | Fats and oils and their fractions, of   | 5%        |
|        | 42000 | fish, other than liver oils             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 150   | Fats and oils and their fractions, of   | 5%        |
|        | 43000 | marine mammals                          |           |
+--------+-------+-----------------------------------------+-----------+
| 15.05  | 150   | Wool grease and fatty substances        | 5%        |
|        | 50000 | derived therefrom (including lanolin).  |           |
+--------+-------+-----------------------------------------+-----------+
| 15.06  | 150   | Other animal fats and oils and their    | 5%        |
|        | 60000 | fractions, whether or not refined, but  |           |
|        |       | not chemically modified.                |           |
+--------+-------+-----------------------------------------+-----------+
| 15.07  | .     | Soyabean oil and its fractions, whether | .         |
|        |       | or not refined, but not chemically      |           |
|        |       | modified.                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 150   | Crude oil, whether or not degummed      | 5%        |
|        | 71000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 150   | Other                                   | 12%       |
|        | 79000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 15.08  | .     | Groundnut oil and its fractions,        | .         |
|        |       | whether or not refined, but not         |           |
|        |       | chemically modified.                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 150   | Crude oil                               | 5%        |
|        | 81000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 150   | Other                                   | 5%        |
|        | 89000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 15.09  | .     | Olive oil and its fractions, whether or | .         |
|        |       | not refined, but not chemically         |           |
|        |       | modified.                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 150   | Virgin                                  | 5%        |
|        | 91000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 150   | Other                                   | 5%        |
|        | 99000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 15.1   | 151   | Other oils and their fractions,         | 5%        |
|        | 00000 | obtained solely from olives, whether or |           |
|        |       | not refined, but not chemically         |           |
|        |       | modified, including blends of these     |           |
|        |       | oils or fractions with oils or          |           |
|        |       | fractions of heading 15.09.             |           |
+--------+-------+-----------------------------------------+-----------+
| 15.11  | .     | Palm oil and its fractions, whether or  | .         |
|        |       | not refined, but not chemically         |           |
|        |       | modified.                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Crude oil                               | 5%        |
|        | 11000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Other                                   | 12%       |
|        | 19000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 15.12  | .     | Sunflowerseed, safflower or cottonseed  | .         |
|        |       | oil and fractions thereof, whether or   |           |
|        |       | not refined, but not chemically         |           |
|        |       | modified.                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Sunflower seed or safflower oil and     | .         |
|        |       | fractions thereof:                      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Crude oil                               | 5%        |
|        | 21100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Other                                   | 8%        |
|        | 21900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Cotton seed oil and its fractions:      | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Crude oil, whether or not gossypol has  | 5%        |
|        | 22100 | been removed                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Other                                   | 5%        |
|        | 22900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 15.13  | .     | Coconut (copra), palm kernel or babassu | .         |
|        |       | oil and fractions thereof, whether or   |           |
|        |       | not refined, but not chemically         |           |
|        |       | modified.                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Coconut (copra) oil and its fractions:  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Crude oil                               | 5%        |
|        | 31100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Other                                   | 5%        |
|        | 31900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Palm kernel or babassu oil and          | .         |
|        |       | fractions thereof:                      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Crude oil                               | 5%        |
|        | 32100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Other                                   | 12%       |
|        | 32900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 15.14  | .     | Rape, colza or mustard oil and          | .         |
|        |       | fractions thereof, whether or not       |           |
|        |       | refined, but not chemically modified.   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Low erucic acid rape or colza oil and   | .         |
|        |       | its fractions:                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Crude oil                               | 5%        |
|        | 41100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Other                                   | 12%       |
|        | 41900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Crude oil                               | 5%        |
|        | 49100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Other                                   | 12%       |
|        | 49900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 15.15  | .     | Other fixed vegetable fats and oils     | .         |
|        |       | (including jojoba oil) and their        |           |
|        |       | fractions, whether or not refined, but  |           |
|        |       | not chemically modified.                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Linseed oil and its fractions:          | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Crude oil                               | 5%        |
|        | 51100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Other                                   | 5%        |
|        | 51900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Maize (corn) oil and its fractions:     | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Crude oil                               | 5%        |
|        | 52100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Other                                   | 8%        |
|        | 52900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Castor oil and its fractions            | 5%        |
|        | 53000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Tung oil and its fractions              | 5%        |
|        | 54000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Sesame oil and its fractions            | 5%        |
|        | 55000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Other                                   | 5%        |
|        | 59000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 15.16  | .     | Animal or vegetable fats and oils and   | .         |
|        |       | their fractions, partly or wholly       |           |
|        |       | hydrogenated, interesterified,          |           |
|        |       | reesterified or elaidinised, whether or |           |
|        |       | not refined, but not further prepared.  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Animal fats and oils and their          | 5%        |
|        | 61000 | fractions                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Vegetable fats and oils and their       | 5%        |
|        | 62000 | fractions                               |           |
+--------+-------+-----------------------------------------+-----------+
| 15.17  | .     | Margarine; edible mixtures or           | .         |
|        |       | preparations of animal or vegetable     |           |
|        |       | fats or oils or of fractions of         |           |
|        |       | different fats or oils of this Chapter, |           |
|        |       | other than edible fats or oils or their |           |
|        |       | fractions of heading 15.16.             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Margarine, excluding liquid margarine   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Margarine of animal origin              | 5%        |
|        | 71010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Margarine of vegetable origin           | 5%        |
|        | 71020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Other margarine                         | 5%        |
|        | 71090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Liquid margarine                        | 5%        |
|        | 79010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 151   | Other mixtures of animal or vegetable   | 5%        |
|        | 79090 | fats or oils                            |           |
+--------+-------+-----------------------------------------+-----------+
| 15.18  | 151   | Animal or vegetable fats and oils and   | 5%        |
|        | 80000 | their fractions, boiled, oxidized,      |           |
|        |       | dehydrated, sulphurised, blown,         |           |
|        |       | polymerized by heat in vacuum or in     |           |
|        |       | inert gas or otherwise chemically       |           |
|        |       | modified, excluding those of heading    |           |
|        |       | No 1516; inedible mixtures or           |           |
|        |       | preparations                            |           |
+--------+-------+-----------------------------------------+-----------+
| 15.19  | .     | Deleted                                 | .         |
+--------+-------+-----------------------------------------+-----------+
| 15.2   | .     | Glycerol, crude; glycerol waters and    | .         |
|        |       | glycerol lyes.                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 152   | Glycerol, crude                         | 5%        |
|        | 00010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 152   | Glycerol waters and glycerol lyes       | 5%        |
|        | 00020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 15.21  | .     | Vegetable waxes (other than             | .         |
|        |       | triglycerides), beeswax, other insect   |           |
|        |       | waxes and spermaceti, whether or not    |           |
|        |       | refined or coloured.                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 152   | Vegetable waxes                         | 5%        |
|        | 11000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 152   | Spermaceti, crude, pressed or refined   | 5%        |
|        | 19010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 152   | Beeswax, whether or not colored         | 5%        |
|        | 19020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 152   | Insect waxes, whether or not colored    | 5%        |
|        | 19040 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 15.22  | .     | Degras; residues resulting from the     | .         |
|        |       | treatment of fatty substances or animal |           |
|        |       | or vegetable waxes.                     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 152   | Degras (fish oil treated with nitric    | 5%        |
|        | 20010 | acid)                                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 152   | Residues from the treatment Of fatty    | 5%        |
|        | 20020 | substances                              |           |
+--------+-------+-----------------------------------------+-----------+
| 16.01  | .     | Sausages and similar products, of meat, | .         |
|        |       | meat offal or blood; food preparations  |           |
|        |       | based on these products.                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Sausage of .......                      | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Sausage of Pig or animal blood          | Banned    |
|        | 10011 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Others of other animals                 | 10%       |
|        | 10019 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Packed in tight containers (canned or   | .         |
|        |       | the like):                              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Canned sausage of Pig or animal blood   | Banned    |
|        | 10021 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Others of other animals                 | 5%        |
|        | 10029 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Frozen                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Frozen sausage of Pig                   | Banned    |
|        | 10031 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Others of other animals                 | 10%       |
|        | 10039 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 16.02  | .     | Other prepared or preserved meat, meat  | .         |
|        |       | offal or blood.                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Homogenised preparations                | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Baby food from meat, homogenized        | 5%        |
|        | 21010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Other homogenized meat preparations     | 5%        |
|        | 21090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Of liver of any animal                  | 5%        |
|        | 22000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of poultry of heading 01.05:            | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Of turkeys                              | 5%        |
|        | 23100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Of fowls of the species Gallus          | 5%        |
|        | 23200 | domesticus                              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Other                                   | 5%        |
|        | 23900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of swine:                               | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Hams and cuts thereof                   | Banned    |
|        | 24100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Shoulders and cuts thereof              | Banned    |
|        | 24200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Other, including mixtures               | Banned    |
|        | 24900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of bovine animals                       | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Pastrami                                | 8%        |
|        | 25010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Other bovine canned meats               | 8%        |
|        | 25090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other, including preparations of blood  | .         |
|        |       | of any animal                           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Foodstuff preparations more than 20%    | 5%        |
|        | 29010 | meat                                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Offal of any animal:                    | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Tongues                                 | 5%        |
|        | 29021 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Other offal (except liver)              | 5%        |
|        | 29029 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Preparations of animal blood            | Banned    |
|        | 29030 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Other prepared or preserved meat        | 5%        |
|        | 29090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 16.03  | .     | Extracts and juices of meat, fish or    | .         |
|        |       | crustaceans, molluscs or other aquatic  |           |
|        |       | invertebrates.                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Meat extracts and meat juices           | 5%        |
|        | 30010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Extract and juices of fish, crustaceans | 5%        |
|        | 30020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 16.04  | .     | Prepared or preserved fish; caviar and  | .         |
|        |       | caviar substitutes prepared from fish   |           |
|        |       | eggs.                                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Fish, whole or in pieces, but not       | .         |
|        |       | minced:                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Salmon                                  | 5%        |
|        | 41100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Herrings                                | 5%        |
|        | 41200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Sardines, sardinella and brisling or    | 5%        |
|        | 41300 | sprats                                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Tunas, skipjack and bonito (Sarda spp.) | 5%        |
|        | 41400 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Mackerel                                | 5%        |
|        | 41500 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Anchovies                               | 5%        |
|        | 41600 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Other                                   | 5%        |
|        | 41900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Other prepared or preserved fish        | 5%        |
|        | 42000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Caviar and caviar substitutes           | 5%        |
|        | 43000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 16.05  | .     | Crustaceans, molluscs and other aquatic | .         |
|        |       | invertebrates, prepared or preserved.   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Crab                                    | 5%        |
|        | 51000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Shrimps and prawns                      | 5%        |
|        | 52000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Lobster                                 | 5%        |
|        | 53000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Other crustaceans                       | 5%        |
|        | 54000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 160   | Other                                   | 5%        |
|        | 59000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 17.01  | .     | Cane or beet sugar and chemically pure  | .         |
|        |       | sucrose, in solid form.                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Raw sugar not containing added          | .         |
|        |       | flavouring or colouring matter:         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Cane sugar                              | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Cane sugar for industrial refining and  | Free      |
|        | 11110 | filtering                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Other cane sugar                        | Free      |
|        | 11190 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Beet sugar                              | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Beet sugar for industrial refining and  | Free      |
|        | 11210 | filtering                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Other beet sugar                        | Free      |
|        | 11290 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Containing added flavouring or          | Free      |
|        | 19100 | colouring matter                        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Refined:                                | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Refined sugar crystals                  | Free      |
|        | 19911 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Refined sugar moulds                    | Free      |
|        | 19912 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Castor sugar                            | Free      |
|        | 19913 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Sugar candy, neither flavored or        | Free      |
|        | 19920 | colored                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Chemically pure sucrose                 | Free      |
|        | 19930 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Other sucrose                           | Free      |
|        | 19990 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 17.02  | .     | Other sugars, including chemically pure | .         |
|        |       | lactose, maltose, glucose and fructose, |           |
|        |       | in solid form; sugar syrups not         |           |
|        |       | containing added flavouring or          |           |
|        |       | colouring matter; artificial honey,     |           |
|        |       | whether or not mixed with natural       |           |
|        |       | honey; caramel.                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Lactose and lactose syrup:              | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Containing by weight 99 % or more       | 5%        |
|        | 21100 | lactose, expressed as anhydrous         |           |
|        |       | lactose, calculated on the dry matter   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Other                                   | 5%        |
|        | 21900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Maple sugar and maple syrup             | 5%        |
|        | 22000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Glucose and glucose syrup, not          | 5%        |
|        | 23000 | containing fructose or containing in    |           |
|        |       | the dry state less than 20 % by weight  |           |
|        |       | of fructose                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Glucose and glucose syrup, containing   | 5%        |
|        | 24000 | in the dry state at least 20 % but less |           |
|        |       | than 50 % by weight of fructose,        |           |
|        |       | excluding invert sugar                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Chemically pure fructose                | 5%        |
|        | 25000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Other fructose and fructose syrup,      | 5%        |
|        | 26000 | containing in the dry state more than   |           |
|        |       | 50 % by weight of fructose, excluding   |           |
|        |       | invert sugar                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other, including invert sugar and other | .         |
|        |       | sugar and sugar syrup blends containing |           |
|        |       | in the dry state 50 % by weight of      |           |
|        |       | fructose                                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Maltose, whether or nor chemically pure | 5%        |
|        | 29010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Sucrose, chemically impure              | 5%        |
|        | 29020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Invert sugar, whether or not chemically | 5%        |
|        | 29030 | pure                                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Fructose, chemically impure             | 5%        |
|        | 29040 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Sugar liquids                           | 5%        |
|        | 29050 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Caramel                                 | 5%        |
|        | 29060 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Artificial honey                        | 5%        |
|        | 29070 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Other sugar                             | 5%        |
|        | 29090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 17.03  | .     | Molasses resulting from the extraction  | .         |
|        |       | or refining of sugar.                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Cane molasses                           | 5%        |
|        | 31000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Other                                   | 5%        |
|        | 39000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 17.04  | .     | Sugar confectionery (including white    | .         |
|        |       | chocolate), not containing cocoa.       |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Chewing gum, whether or not sugarcoated | 10%       |
|        | 41000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Sugar confectionary, candy drops, with  | 8%        |
|        | 49010 | wrapping                                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Toffee (caramels), Turkish delights,    | 8%        |
|        | 49020 | nougat                                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Almond candy, pistachio candy and       | 8%        |
|        | 49030 | similar                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Fruit jellies, fruit pastes, licorice   | 8%        |
|        | 49040 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Cough drops                             | 5%        |
|        | 49050 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Halawa tahiniah                         | 15%       |
|        | 49060 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Sugar powder containing fruit flavor    | 8%        |
|        | 49070 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | White Chocolate with Alcohol            | Banned    |
|        | 49080 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 170   | Other sugar confectionery               | 8%        |
|        | 49090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 18.01  | 180   | Cocoa beans, whole or broken, raw or    | 5%        |
|        | 10000 | roasted.                                |           |
+--------+-------+-----------------------------------------+-----------+
| 18.02  | 180   | Cocoa shells, husks, skins and other    | 5%        |
|        | 20000 | cocoa waste.                            |           |
+--------+-------+-----------------------------------------+-----------+
| 18.03  | .     | Cocoa paste, whether or not defatted.   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 180   | Not defatted                            | 5%        |
|        | 31000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 180   | Wholly or partly defatted               | 5%        |
|        | 32000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 18.04  | 180   | Cocoa butter, fat and oil.              | 5%        |
|        | 40000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 18.05  | 180   | Cocoa powder, not containing added      | 5%        |
|        | 50000 | sugar or other sweetening matter.       |           |
+--------+-------+-----------------------------------------+-----------+
| 18.06  | .     | Chocolate and other food preparations   | .         |
|        |       | containing cocoa.                       |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Cocoa powder, containing added sugar or | .         |
|        |       | other sweetening matter                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 180   | Cocoa powder with peptone or milk       | 5%        |
|        | 61010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 180   | Other sweetened cocoa powder            | 5%        |
|        | 61090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other preparations in blocks, slabs or  | .         |
|        |       | bars weighing more than 2 kg or in      |           |
|        |       | liquid, paste, powder, granular or      |           |
|        |       | other bulk form in containers or        |           |
|        |       | immediate packings, of a content        |           |
|        |       | exceeding 2 kg                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 180   | Powder for making icecream, containing  | 5%        |
|        | 62010 | cocoa, bulk                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 180   | Sugar confectionary, containing cocoa,  | 15%       |
|        | 62020 | bulk                                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 180   | Confectionery products with cocoa, bulk | 15%       |
|        | 62030 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 180   | Other bulk cocoa products               | 15%       |
|        | 62090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other, in blocks, slabs or bars:        | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Filled                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 180   | Chocolate with Alcohol                  | Banned    |
|        | 63110 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 180   | Other stuffed Chocolate                 | 15%       |
|        | 63190 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Not filled                              | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 180   | Non stuffed Chocolate with Alcohol      | Banned    |
|        | 63210 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 180   | Other nonstuffed Chocolate              | 15%       |
|        | 63290 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 180   | Powder for making icecream, with cocoa, | 8%        |
|        | 69010 | nonbulk                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 180   | Other sugar confectionary, with cocoa,  | 8%        |
|        | 69020 | bulk                                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 180   | Confectionery products with cocoa,      | 8%        |
|        | 69030 | nonbulk                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 180   | Other nonbulk cocoa products            | 8%        |
|        | 69090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 19.01  | .     | Malt extract; food preparations of      | .         |
|        |       | flour, groats, meal, starch or malt     |           |
|        |       | extract, not containing cocoa or        |           |
|        |       | containing less than 40 % by weight of  |           |
|        |       | cocoa calculated on a totally defatted  |           |
|        |       | basis, not elsewhere specified or       |           |
|        |       | included; food preparations of goods of |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Preparations for infant use, put up for | .         |
|        |       | retail sale                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Baby food with milk base, no cocoa      | Free      |
|        | 11010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Baby food with milk base, under 5%      | 15%       |
|        | 11020 | cocoa                                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Other baby food                         | Free      |
|        | 11090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Mixes and doughs for the preparation of | .         |
|        |       | bakers\' wares of heading 19.05         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Cereal and flour mixes with fruit       | 10%       |
|        | 12010 | flour, cocoa powder                     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Readymixed doughs of cereal flour       | 5%        |
|        | 12020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Other cereal and flour mixes            | 10%       |
|        | 12090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Ragi                                    | 5%        |
|        | 19010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Malted milk                             | 5%        |
|        | 19020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Powder for making ice cream             | 5%        |
|        | 19030 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Other starch or malt extracts           | 5%        |
|        | 19090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 19.02  | .     | Pasta, whether or not cooked or stuffed | .         |
|        |       | (with meat or other substances) or      |           |
|        |       | otherwise prepared, such as spaghetti,  |           |
|        |       | macaroni, noodles, lasagne, gnocchi,    |           |
|        |       | ravioli, cannelloni; couscous, whether  |           |
|        |       | or not prepared.                        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Uncooked pasta, not stuffed or          | .         |
|        |       | otherwise prepared:                     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Containing eggs                         | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Macaroni, vermicelli and similar items  | 20%       |
|        | 21110 | with eggs                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Edible pastas, frozen with eggs         | 5%        |
|        | 21120 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Potato flour chips, macaronishaped with | 5%        |
|        | 21130 | eggs                                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Other uncooked pasta with eggs          | 5%        |
|        | 21190 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Macaroni, vermicelli and similar items  | 12%       |
|        | 21910 | without eggs                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Edible pastas, frozen without eggs      | 5%        |
|        | 21920 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Potato flour chips, macaronishaped      | 5%        |
|        | 21930 | without eggs                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Other uncooked pasta Without eggs       | 5%        |
|        | 21990 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Stuffed pasta, whether or not cooked or | .         |
|        |       | otherwise prepared                      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Pasta stuffed with meat                 | 12%       |
|        | 22010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Pasta stuffed with fish, crustaceans    | 12%       |
|        | 22020 | and molluscs                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Other stuffed pasta                     | 5%        |
|        | 22090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Other pasta                             | 5%        |
|        | 23000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Couscous                                | 5%        |
|        | 24000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 19.03  | 190   | Tapioca and substitutes therefor        | 5%        |
|        | 30000 | prepared from starch, in the form of    |           |
|        |       | flakes, grains, pearls, siftings or in  |           |
|        |       | similar forms.                          |           |
+--------+-------+-----------------------------------------+-----------+
| 19.04  | .     | Prepared foods obtained by the swelling | .         |
|        |       | or roasting of cereals or cereal        |           |
|        |       | products (for example, corn flakes);    |           |
|        |       | cereals (other than maize (corn)) in    |           |
|        |       | grain form or in the form of flakes or  |           |
|        |       | other worked grains (except flour,      |           |
|        |       | groats and meal), precooked, or o       |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Prepared foods obtained by the swelling | .         |
|        |       | or roasting of cereals or cereal        |           |
|        |       | products                                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Roasted or swelled cereals containing   | 15%       |
|        | 41010 | cocoa                                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Corn flakes and similar, roasted        | 12%       |
|        | 41091 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Other roasted or swelled cereals        | 5%        |
|        | 41099 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Prepared foods obtained from unroasted  | .         |
|        |       | cereal flakes or from mixtures of       |           |
|        |       | unroasted cereal flakes and roasted     |           |
|        |       | cereal flakes or swelled cereals        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Products obtained from unroasted cereal | .         |
|        |       | flakes or from mixtures of unroasted    |           |
|        |       | cereal flakes:                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Prepared foods obtained from unroasted  | 15%       |
|        | 42011 | cereal flakes or from mixtures of       |           |
|        |       | unroasted cereal flakes and roasted     |           |
|        |       | cereal flakes or swelled cereals        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Other                                   | 5%        |
|        | 42019 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Roasted cereal flakes or swelled        | .         |
|        |       | cereals:                                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Containing cocoa                        | 20%       |
|        | 42021 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Other                                   | 5%        |
|        | 42029 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Bulgur wheat                            | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Containing cocoa                        | 20%       |
|        | 43010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Other                                   | 5%        |
|        | 43090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Other cereals containing cocoa          | 20%       |
|        | 49010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Other cereals                           | 5%        |
|        | 49090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 19.05  | .     | Bread, pastry, cakes, biscuits and      | .         |
|        |       | other bakers\' wares, whether or not    |           |
|        |       | containing cocoa; communion wafers,     |           |
|        |       | empty cachets of a kind suitable for    |           |
|        |       | pharmaceutical use, sealing wafers,     |           |
|        |       | rice paper and similar products.        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Crispbread                              | 5%        |
|        | 51000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Gingerbread and the like                | 5%        |
|        | 52000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Sweet biscuits; waffles and wafers:     | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Sweet biscuits                          | 10%       |
|        | 53100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Waffles and wafers                      | 5%        |
|        | 53200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Rusks, toasted bread and similar        | .         |
|        |       | toasted products                        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Rusks                                   | 12%       |
|        | 54010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Other toasted products                  | 5%        |
|        | 54090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Ordinary bread                          | 5%        |
|        | 59010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Gluten bread prepared for diabetics     | 5%        |
|        | 59020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Pastry (except waffles and wafers)      | 10%       |
|        | 59030 | including pizzas                        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Eastern sweetmeats (kunafah, baklawah,  | 5%        |
|        | 59040 | etc)                                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Cake, gateau and similar                | 10%       |
|        | 59050 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Empty cachets for pharmaceutical use    | 5%        |
|        | 59060 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Sealing wafers                          | 5%        |
|        | 59070 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Crisps (such as pop corn, chips and the | 10%       |
|        | 59080 | like)                                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Unleavened bread                        | 5%        |
|        | 59091 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Pretzels                                | 5%        |
|        | 59092 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Ordinary biscuits, whether or not       | 8%        |
|        | 59093 | salted                                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 190   | Other bakers\' wares                    | 10%       |
|        | 59099 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 20.01  | .     | Vegetables, fruit, nuts and other       | .         |
|        |       | edible parts of plants, prepared or     |           |
|        |       | preserved by vinegar or acetic acid.    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Cucumbers and gherkins                  | 5%        |
|        | 11000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Vegetables and edible plants:           | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Mushrooms and truffles preserved with   | 5%        |
|        | 19011 | vinegar                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Olives and capers preserved with        | 5%        |
|        | 19012 | vinegar                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Green peppers preserved with vinegar    | 5%        |
|        | 19013 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Pickles (assorted) preserved With       | 5%        |
|        | 19014 | vinegar                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Tomatoes preserved with vinegar         | 5%        |
|        | 19015 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Other preserved vegetables              | 5%        |
|        | 19019 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Fruits preserved with vinegar           | 5%        |
|        | 19020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 20.02  | .     | Tomatoes prepared or preserved          | .         |
|        |       | otherwise than by vinegar or acetic     |           |
|        |       | acid.                                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Tomatoes, whole or in pieces            | 5%        |
|        | 21000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Tomato paste                            | 5%        |
|        | 29010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Other tomatoes, not vinegarpreserved    | 5%        |
|        | 29090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 20.03  | .     | Mushrooms and truffles, prepared or     | .         |
|        |       | preserved otherwise than by vinegar or  |           |
|        |       | acetic acid.                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Mushrooms of the genus Agaricus         | 5%        |
|        | 31000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Truffles                                | 5%        |
|        | 32000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Other                                   | 5%        |
|        | 39000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 20.04  | .     | Other vegetables prepared or preserved  | .         |
|        |       | otherwise than by vinegar or acetic     |           |
|        |       | acid, frozen, other than products of    |           |
|        |       | heading 20.06.                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Potatoes                                | 5%        |
|        | 41000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other vegetables and mixtures of        | .         |
|        |       | vegetables                              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Carrots, frozen                         | 5%        |
|        | 49010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Peas, frozen                            | 5%        |
|        | 49020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Haricot beans, frozen                   | 5%        |
|        | 49030 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Kidney beans, frozen                    | 5%        |
|        | 49040 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Asparagus, frozen                       | 5%        |
|        | 49050 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Spinach, frozen                         | 5%        |
|        | 49060 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Okra, frozen                            | 5%        |
|        | 49070 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Mixed vegetables, frozen                | 5%        |
|        | 49080 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Other frozen vegetables                 | 5%        |
|        | 49090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 20.05  | .     | Other vegetables prepared or preserved  | .         |
|        |       | otherwise than by vinegar or acetic     |           |
|        |       | acid, not frozen, other than products   |           |
|        |       | of heading 20.06.                       |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Homogenised vegetables                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Baby food Vegetables, prepared          | 5%        |
|        | 51010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Diet vegetables, prepared               | 5%        |
|        | 51020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Other homogenized vegetables            | 5%        |
|        | 51090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Potatoes                                | 12%       |
|        | 52000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Peas (Pisum sativum)                    | 12%       |
|        | 54000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Beans (Vigna spp., Phaseolus spp.):     | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Beans, shelled                          | 10%       |
|        | 55100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Other                                   | 5%        |
|        | 55900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Asparagus                               | 5%        |
|        | 56000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Olives                                  | 5%        |
|        | 57000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Sweet corn (Zea mays var. saccharata)   | 5%        |
|        | 58000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other vegetables and mixtures of        | .         |
|        |       | vegetables                              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Prepared by other products and intended | .         |
|        |       | for direct consumption:                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Cooked beans                            | 12%       |
|        | 59011 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Cooked chick peas with sesame oil       | 10%       |
|        | 59012 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Vegetables and legumes with sauce       | 10%       |
|        | 59013 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Other cooked vegetables                 | 5%        |
|        | 59019 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Okra, not frozen                        | 5%        |
|        | 59091 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Horse beans, not frozen                 | 5%        |
|        | 59092 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Spinach, not frozen                     | 5%        |
|        | 59093 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Artichokes, not frozen                  | 5%        |
|        | 59094 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Mixed vegetables, not frozen            | 5%        |
|        | 59095 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Sauekraut                               | 5%        |
|        | 59096 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Grape leaves                            | 5%        |
|        | 59097 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Other vegetables and plants, not frozen | 5%        |
|        | 59099 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 20.06  | 200   | Vegetables, fruit, nuts, fruitpeel and  | 5%        |
|        | 60000 | other parts of plants, preserved by     |           |
|        |       | sugar (drained, glacé or crystallised). |           |
+--------+-------+-----------------------------------------+-----------+
| 20.07  | .     | Jams, fruit jellies, marmalades, fruit  | .         |
|        |       | or nut purée and fruit or nut pastes,   |           |
|        |       | obtained by cooking, whether or not     |           |
|        |       | containing added sugar or other         |           |
|        |       | sweetening matter.                      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Homogenised preparations                | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Baby food of fruit                      | 5%        |
|        | 71010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Diet fruit, prepared                    | 5%        |
|        | 71020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Other homogenized fruit preparations    | 5%        |
|        | 71090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Citrus fruit                            | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Marmalades                              | 5%        |
|        | 79110 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Other citrus fruit preparations         | 5%        |
|        | 79190 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Jams and fruit jellies:                 | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Peach jams and jellies                  | 5%        |
|        | 79911 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Apricot jams and jellies                | 5%        |
|        | 79912 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Apple jams and jellies                  | 5%        |
|        | 79913 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Water melon jams and jellies            | 5%        |
|        | 79914 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Cherry Jams and jellies                 | 5%        |
|        | 79915 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Strawberry jams and jellies             | 5%        |
|        | 79916 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Raspberry jams and jellies              | 5%        |
|        | 79917 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Other jams and jellies                  | 5%        |
|        | 79919 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Apricot sheets                          | 5%        |
|        | 79920 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Turkish delights                        | 5%        |
|        | 79930 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Other fruit and nut pastes              | 5%        |
|        | 79990 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 20.08  | .     | Fruit, nuts and other edible parts of   | .         |
|        |       | plants, otherwise prepared or           |           |
|        |       | preserved, whether or not containing    |           |
|        |       | added sugar or other sweetening matter  |           |
|        |       | or spirit, not elsewhere specified or   |           |
|        |       | included.                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Nuts, ground nuts and other seeds,      | .         |
|        |       | whether or not mixed together:          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Ground nuts                             | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Roasted ground nuts, whether or not     | 5%        |
|        | 81110 | salted                                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Peanut butter                           | 8%        |
|        | 81120 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other, including mixtures               | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Roasted nuts, whether or not salted:    | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Almonds                                 | 5%        |
|        | 81911 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Pistachios                              | 5%        |
|        | 81912 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Hazel nuts                              | 5%        |
|        | 81913 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Other roasted nuts                      | 5%        |
|        | 81919 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Mixed nuts                              | 5%        |
|        | 81920 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Pineapples                              | 5%        |
|        | 82000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Citrus fruit                            | 5%        |
|        | 83000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Pears                                   | 5%        |
|        | 84000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Apricots                                | 5%        |
|        | 85000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Cherries                                | 5%        |
|        | 86000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Peaches, including nectarines           | 5%        |
|        | 87000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Strawberries                            | 5%        |
|        | 88000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other, including mixtures other than    | .         |
|        |       | those of subheading 2008.19:            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Palm hearts                             | 5%        |
|        | 89100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Mixtures                                | 5%        |
|        | 89200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Other                                   | 5%        |
|        | 89900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 20.09  | .     | Fruit juices (including grape must) and | .         |
|        |       | vegetable juices, unfermented and not   |           |
|        |       | containing added spirit, whether or not |           |
|        |       | containing added sugar or other         |           |
|        |       | sweetening matter.                      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Orange juice:                           | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Frozen                                  | 5%        |
|        | 91100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Not frozen, of a Brix value not         | 10%       |
|        | 91200 | exceeding 20                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Other                                   | 5%        |
|        | 91900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Grapefruit juice:                       | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Of a Brix value not exceeding 20        | 10%       |
|        | 92100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Other                                   | 5%        |
|        | 92900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Juice of any other single citrus fruit: | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of a Brix value not exceeding 20        | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Lemon juice                             | 12%       |
|        | 93110 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Other                                   | 5%        |
|        | 93190 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Other                                   | 5%        |
|        | 93900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Pineapple juice:                        | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Of a Brix value not exceeding 20        | 10%       |
|        | 94100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Other                                   | 5%        |
|        | 94900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Tomato juice                            | 12%       |
|        | 95000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Grape juice (including grape must):     | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Of a Brix value not exceeding 30        | 12%       |
|        | 96100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Other                                   | 5%        |
|        | 96900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Apple juice:                            | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Of a Brix value not exceeding 20        | 10%       |
|        | 97100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Other                                   | 5%        |
|        | 97900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Juice of any other single fruit or      | .         |
|        |       | vegetable                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Date molasses                           | 5%        |
|        | 98010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Mango juice:                            | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Unconcentrated mango juice              | 10%       |
|        | 98021 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Other mango juice                       | 5%        |
|        | 98029 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Guava juice:                            | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Concentrated guava juice                | 10%       |
|        | 98031 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Other guava juice                       | 5%        |
|        | 98039 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Carrot juice:                           | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Carrot juice, not concentrated          | 10%       |
|        | 98041 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Other carrot juice                      | 5%        |
|        | 98049 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Other single fruit juice                | 5%        |
|        | 98090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Mixtures of juices                      | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Mixtures of juices, not concentrated    | 8%        |
|        | 99010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 200   | Other mixtures of juices                | 5%        |
|        | 99090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 21.01  | .     | Extracts, essences and concentrates, of | .         |
|        |       | coffee, tea or maté and preparations    |           |
|        |       | with a basis of these products or with  |           |
|        |       | a basis of coffee, tea or maté; roasted |           |
|        |       | chicory and other roasted coffee        |           |
|        |       | substitutes, and extracts, essences and |           |
|        |       | concentrates thereof.                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Extracts, essences and concentrates, of | .         |
|        |       | coffee, and preparations with a basis   |           |
|        |       | of these extracts, essences or          |           |
|        |       | concentrates or with a basis of coffee: |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Extracts, essences and concentrates     | 5%        |
|        | 11100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Preparations with a basis of extracts,  | .         |
|        |       | essences or concentrates or with a      |           |
|        |       | basis of coffee                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Nescafe, yuban, maxwell, etc.           | 5%        |
|        | 11210 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Coffee paste                            | 5%        |
|        | 11220 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Other of Coffee extraction              | 5%        |
|        | 11290 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Extracts, essences and concentrates, of | .         |
|        |       | tea or maté, and preparations with a    |           |
|        |       | basis of these extracts, essences or    |           |
|        |       | concentrates or with a basis of tea or  |           |
|        |       | maté                                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Prepared tea preparations               | 5%        |
|        | 12010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Other prepared tea or mate              | 5%        |
|        | 12090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Roasted chicory and other roasted       | .         |
|        |       | coffee substitutes, and extracts,       |           |
|        |       | essences and concentrates thereof       |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Roasted chicory and other roasted       | 5%        |
|        | 13010 | coffee substitutes                      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Chicory extracts, concentrates and      | 5%        |
|        | 13020 | essences                                |           |
+--------+-------+-----------------------------------------+-----------+
| 21.02  | .     | Yeasts (active or inactive); other      | .         |
|        |       | singlecell microorganisms, dead (but    |           |
|        |       | not including vaccines of heading       |           |
|        |       | 30.02); prepared baking powders.        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Active yeasts                           | 10%       |
|        | 21000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Inactive yeasts; other single cell      | .         |
|        |       | micro organisms, dead                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Inactive yeasts for human consumption   | 12%       |
|        | 22010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Inactive yeasts, etc., For animals      | 5%        |
|        | 22020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Other microorganisms                    | 5%        |
|        | 22090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Prepared baking powders                 | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Baking powder                           | 12%       |
|        | 23010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Anras yeast                             | 12%       |
|        | 23020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Other prepared baking powders           | 12%       |
|        | 23090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 21.03  | .     | Sauces and preparations therefor; mixed | .         |
|        |       | condiments and mixed seasonings;        |           |
|        |       | mustard flour and meal and prepared     |           |
|        |       | mustard.                                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Soya sauce                              | 5%        |
|        | 31000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Tomato ketchup and other tomato sauces  | 12%       |
|        | 32000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Mustard flour and meal and prepared     | .         |
|        |       | mustard                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Mustard flour                           | 5%        |
|        | 33010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Prepared mustard                        | 5%        |
|        | 33020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Mayonnaise                              | 12%       |
|        | 39010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Chili sauce                             | 5%        |
|        | 39020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Celery salt                             | 5%        |
|        | 39030 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Other sauces                            | 5%        |
|        | 39090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 21.04  | .     | Soups and broths and preparations       | .         |
|        |       | therefor; homogenised composite food    |           |
|        |       | preparations.                           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Soups and broths and preparations       | 5%        |
|        | 41000 | therefor                                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Homogenised composite food preparations | 5%        |
|        | 42000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 21.05  | 210   | Ice cream and other edible ice, whether | 15%       |
|        | 50000 | or not containing cocoa.                |           |
+--------+-------+-----------------------------------------+-----------+
| 21.06  | .     | Food preparations not elsewhere         | .         |
|        |       | specified or included.                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Protein concentrates and textured       | 5%        |
|        | 61000 | protein substances                      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Powders for making table cream          | 5%        |
|        | 69010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Powders for making table jelly          | 5%        |
|        | 69020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Powders for Making ice cream            | 5%        |
|        | 69030 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Preparations with a basis of milk for   | 5%        |
|        | 69050 | baking                                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Doughs with a basis of sugar for        | 5%        |
|        | 69060 | fillings                                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | All types of sweetmeats and the like    | Free      |
|        | 69070 | for diabetics                           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Commercial saccharine                   | 5%        |
|        | 69080 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Edible tablets such as vanillin         | 5%        |
|        | 69091 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Preparations for making lemonade or     | 5%        |
|        | 69092 | other soft drinks                       |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Preparations, often referred to as food | 5%        |
|        | 69093 | additives                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Natural honey rich in Royal jelly       | 5%        |
|        | 69094 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Proteins dissolved in water, used in    | 5%        |
|        | 69095 | food preparations                       |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Muscle growing Preparations             | 5%        |
|        | 69096 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 210   | Other food preparations                 | 5%        |
|        | 69099 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 22.01  | .     | Waters, including natural or artificial | .         |
|        |       | mineral waters and aerated waters, not  |           |
|        |       | containing added sugar or other         |           |
|        |       | sweetening matter nor flavoured; ice    |           |
|        |       | and snow.                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Mineral waters and aerated waters       | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Natural mineral water                   | 15%       |
|        | 11010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Artificial mineral water                | 5%        |
|        | 11020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Aerated water                           | 5%        |
|        | 11030 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Ordinary natural water                  | 15%       |
|        | 19010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Other unflavored natural water          | 5%        |
|        | 19090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 22.02  | .     | Waters, including mineral waters and    | .         |
|        |       | aerated waters, containing added sugar  |           |
|        |       | or other sweetening matter or           |           |
|        |       | flavoured, and other nonalcoholic       |           |
|        |       | beverages, not including fruit or       |           |
|        |       | vegetable juices of heading 20.09.      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Waters, including mineral waters and    | .         |
|        |       | aerated waters, containing added sugar  |           |
|        |       | or other sweetening matter or flavoured |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Flavored or sweetened mineral water     | 5%        |
|        | 21010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Aerated water, flavoured or sweetened:  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Lemonade                                | 6%        |
|        | 21021 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Orange drink (e.g. Miranda)             | 6%        |
|        | 21022 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Cola                                    | 6%        |
|        | 21023 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Other carbonized drinks                 | 5%        |
|        | 21029 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Other flavored water                    | 5%        |
|        | 21090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Nonalcoholic beverages, based on Milk   | 5%        |
|        | 29010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Beverages, based upon cocoa             | 5%        |
|        | 29020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Still beverages                         | 5%        |
|        | 29060 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Nonalcoholic beer                       | 5%        |
|        | 29070 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Other flavored nonalcoholic drinks      | 5%        |
|        | 29090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 22.03  | 220   | Beer made from malt.                    | Banned    |
|        | 30000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 22.04  | .     | Wine of fresh grapes, including         | .         |
|        |       | fortified wines; grape must other than  |           |
|        |       | that of heading 20.09.                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Sparkling wine                          | Banned    |
|        | 41000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other wine; grape must with             | .         |
|        |       | fermentation prevented or arrested by   |           |
|        |       | the addition of alcohol:                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | In containers holding 2 litres or less  | Banned    |
|        | 42100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Other                                   | Banned    |
|        | 42900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Other grape must                        | Banned    |
|        | 43000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 22.05  | .     | Vermouth and other wine of fresh grapes | .         |
|        |       | flavoured with plants or aromatic       |           |
|        |       | substances.                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | In containers holding 2 litres or less  | Banned    |
|        | 51000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Other                                   | Banned    |
|        | 59000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 22.06  | 220   | Other fermented beverages (for example, | Banned    |
|        | 60000 | cider, perry, mead); mixtures of        |           |
|        |       | fermented beverages and mixtures of     |           |
|        |       | fermented beverages and nonalcoholic    |           |
|        |       | beverages, not elsewhere specified or   |           |
|        |       | included.                               |           |
+--------+-------+-----------------------------------------+-----------+
| 22.07  | .     | Undenatured ethyl alcohol of an         | .         |
|        |       | alcoholic strength by volume of 80 %    |           |
|        |       | vol or higher; ethyl alcohol and other  |           |
|        |       | spirits, denatured, of any strength.    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Undenatured ethyl alcohol of an         | .         |
|        |       | alcoholic strength by volume of 80 %    |           |
|        |       | vol or higher                           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Undenatured ethyl alcohol for medical   | 5%        |
|        | 71010 | use                                     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Other undenatured ethyl alcohol         | 5%        |
|        | 71090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Ethyl alcohol and other spirits,        | .         |
|        |       | denatured, of any strength              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Denatured ethyl alchohol:               | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Inactive ethyl alcohol for medical use  | Free      |
|        | 72011 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Other inactive ethyl alcohol            | 5%        |
|        | 72019 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Other ethyl alcohol of any strength,    | Banned    |
|        | 72090 | denatured                               |           |
+--------+-------+-----------------------------------------+-----------+
| 22.08  | .     | Undenatured ethyl alcohol of an         | .         |
|        |       | alcoholic strength by volume of less    |           |
|        |       | than 80 % vol; spirits, liqueurs and    |           |
|        |       | other spirituous beverages.             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Spirits obtained by distilling grape    | Banned    |
|        | 82000 | wine or grape marc                      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Whiskies                                | Banned    |
|        | 83000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Rum and tafia                           | Banned    |
|        | 84000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Gin and Geneva                          | Banned    |
|        | 85000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Vodka                                   | Banned    |
|        | 86000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Liqueurs and cordials                   | Banned    |
|        | 87000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Undenatured ethyl alchohol of an        | .         |
|        |       | alchoholic strength by volume of less   |           |
|        |       | than 80% vol:                           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Active ethyl alcohol for medical uses   | 5%        |
|        | 89011 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Other active ethyl alcohol, nonmedical  | 5%        |
|        | 89019 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Other denatured ethyl alcohol under 80% | Banned    |
|        | 89090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 22.09  | .     | Vinegar and substitutes for vinegar     | .         |
|        |       | obtained from acetic acid.              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Vinegar                                 | 5%        |
|        | 90010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 220   | Vinegar substitutes                     | 5%        |
|        | 90020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 23.01  | .     | Flours, meals and pellets, of meat or   | .         |
|        |       | meat offal, of fish or of crustaceans,  |           |
|        |       | molluscs or other aquatic               |           |
|        |       | invertebrates, unfit for human          |           |
|        |       | consumption; greaves.                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Flours, meals and pellets, of meat or   | 5%        |
|        | 11000 | meat offal; greaves                     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Flours, meals and pellets, of fish or   | 5%        |
|        | 12000 | of crustaceans, molluscs or other       |           |
|        |       | aquatic invertebrates                   |           |
+--------+-------+-----------------------------------------+-----------+
| 23.02  | .     | Bran, sharps and other residues,        | .         |
|        |       | whether or not in the form of pellets,  |           |
|        |       | derived from the sifting, milling or    |           |
|        |       | other working of cereals or of          |           |
|        |       | leguminous plants.                      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Of maize (corn)                         | 5%        |
|        | 21000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Of rice                                 | 5%        |
|        | 22000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Of wheat                                | 5%        |
|        | 23000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Of other cereals                        | 5%        |
|        | 24000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Of leguminous plants                    | 5%        |
|        | 25000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 23.03  | .     | Residues of starch manufacture and      | .         |
|        |       | similar residues, beetpulp, bagasse and |           |
|        |       | other waste of sugar manufacture,       |           |
|        |       | brewing or distilling dregs and waste,  |           |
|        |       | whether or not in the form of pellets.  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Residues of starch manufacture and      | 5%        |
|        | 31000 | similar residues                        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Beetpulp, bagasse and other waste of    | 5%        |
|        | 32000 | sugar manufacture                       |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Brewing or distilling dregs and waste   | 5%        |
|        | 33000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 23.04  | 230   | Oilcake and other solid residues,       | Free      |
|        | 40000 | whether or not ground or in the form of |           |
|        |       | pellets, resulting from the extraction  |           |
|        |       | of soyabean oil.                        |           |
+--------+-------+-----------------------------------------+-----------+
| 23.05  | 230   | Oilcake and other solid residues,       | 5%        |
|        | 50000 | whether or not ground or in the form of |           |
|        |       | pellets, resulting from the extraction  |           |
|        |       | of groundnut oil.                       |           |
+--------+-------+-----------------------------------------+-----------+
| 23.06  | .     | Oilcake and other solid residues,       | .         |
|        |       | whether or not ground or in the form of |           |
|        |       | pellets, resulting from the extraction  |           |
|        |       | of vegetable fats or oils, other than   |           |
|        |       | those of heading 23.04 or 23.05.        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Of cotton seeds                         | 5%        |
|        | 61000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Of linseed                              | 5%        |
|        | 62000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Of sunflower seeds                      | 5%        |
|        | 63000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of rape or colza seeds:                 | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Of low erucic acid rape or colza seeds  | 5%        |
|        | 64100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Other                                   | 5%        |
|        | 64900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Of coconut or copra                     | 5%        |
|        | 65000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Of palm nuts or kernels                 | 5%        |
|        | 66000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Of maize (corn) germ                    | 5%        |
|        | 67000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Other                                   | 5%        |
|        | 69000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 23.07  | .     | Wine lees; argol.                       | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Wine lees                               | Banned    |
|        | 70010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Argol                                   | 5%        |
|        | 70020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 23.08  | 230   | Vegetable materials and vegetable       | 5%        |
|        | 80000 | waste, vegetable residues and           |           |
|        |       | byproducts, whether or not in the form  |           |
|        |       | of pellets, of a kind used in animal    |           |
|        |       | feeding, not elsewhere specified or     |           |
|        |       | included.                               |           |
+--------+-------+-----------------------------------------+-----------+
| 23.09  | .     | Preparations of a kind used in animal   | .         |
|        |       | feeding.                                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Dog or cat food, put up for retail sale | 5%        |
|        | 91000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Fish and ornamental bird food           | 5%        |
|        | 99010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Poultry food                            | 5%        |
|        | 99020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Animal feed:                            | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Salt stones, containing animal feed     | 5%        |
|        | 99031 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Other salt stones for animal feed       | 5%        |
|        | 99039 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Milk substitutes for feeding small      | 5%        |
|        | 99040 | animals                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Concentrated preparations for the       | 5%        |
|        | 99050 | forage industry                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 230   | Other animal feeds                      | 5%        |
|        | 99090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 24.01  | .     | Unmanufactured tobacco; tobacco refuse. | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 240   | Tobacco, not stemmed/stripped           | 100% or   |
|        | 11000 |                                         | S         |
|        |       |                                         | R20/gross |
|        |       |                                         | kg        |
+--------+-------+-----------------------------------------+-----------+
| .      | 240   | Tobacco, partly or wholly               | 100% or   |
|        | 12000 | stemmed/stripped                        | S         |
|        |       |                                         | R20/gross |
|        |       |                                         | kg        |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Tobacco refuse                          | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 240   | Tobacco waste suitable for use as       | 100% or   |
|        | 13010 | tobacco                                 | S         |
|        |       |                                         | R20/gross |
|        |       |                                         | kg        |
+--------+-------+-----------------------------------------+-----------+
| .      | 240   | Other tobacco waste                     | 100% or   |
|        | 13090 |                                         | S         |
|        |       |                                         | R20/gross |
|        |       |                                         | kg        |
+--------+-------+-----------------------------------------+-----------+
| 24.02  | .     | Cigars, cheroots, cigarillos and        | .         |
|        |       | cigarettes, of tobacco or of tobacco    |           |
|        |       | substitutes.                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 240   | Cigars, cheroots and cigarillos,        | 100% or   |
|        | 21000 | containing tobacco                      | SR150/kg  |
|        |       |                                         | immediate |
|        |       |                                         | wrapping  |
+--------+-------+-----------------------------------------+-----------+
| .      | 240   | Cigarettes containing tobacco           | 100% or   |
|        | 22000 |                                         | S         |
|        |       |                                         | R100/each |
|        |       |                                         | 1000      |
|        |       |                                         | cigarette |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 240   | Cigars as tobacco substitutes           | 100% or   |
|        | 29010 |                                         | SR150/kg  |
|        |       |                                         | immediate |
|        |       |                                         | wrapping  |
+--------+-------+-----------------------------------------+-----------+
| .      | 240   | Cigarettes as tobacco substitutes       | 100% or   |
|        | 29020 |                                         | S         |
|        |       |                                         | R100/each |
|        |       |                                         | 1000      |
|        |       |                                         | cigarette |
+--------+-------+-----------------------------------------+-----------+
| 24.03  | .     | Other manufactured tobacco and          | .         |
|        |       | manufactured tobacco substitutes;       |           |
|        |       | \"homogenised\" or \"reconstituted\"    |           |
|        |       | tobacco; tobacco extracts and essences. |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Smoking tobacco, whether or not         | .         |
|        |       | containing tobacco substitutes in any   |           |
|        |       | proportion                              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 240   | Chopped or pressed tobacco for smoking  | 100% or   |
|        | 31010 |                                         | SR40/net  |
|        |       |                                         | kg        |
+--------+-------+-----------------------------------------+-----------+
| .      | 240   | Chopped or pressed tobacco for pipes    | 100% or   |
|        | 31020 |                                         | SR40/net  |
|        |       |                                         | kg        |
+--------+-------+-----------------------------------------+-----------+
| .      | 240   | Chopped or Pressed tunbak for retail    | 100% or   |
|        | 31030 | sale                                    | SR40/net  |
|        |       |                                         | kg        |
+--------+-------+-----------------------------------------+-----------+
| .      | 240   | Other smoking tobacco                   | 100% or   |
|        | 31090 |                                         | SR40/net  |
|        |       |                                         | kg        |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 240   | \"Homogenised\" or \"reconstituted\"    | 100% or   |
|        | 39100 | tobacco                                 | SR40/net  |
|        |       |                                         | kg        |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 240   | Pressed or liquored tobacco for making  | 100% or   |
|        | 39910 | snuff                                   | SR40/net  |
|        |       |                                         | kg        |
+--------+-------+-----------------------------------------+-----------+
| .      | 240   | Chopped or pressed tobacco for chewing  | 100% or   |
|        | 39920 |                                         | SR40/net  |
|        |       |                                         | kg        |
+--------+-------+-----------------------------------------+-----------+
| .      | 240   | Snuff                                   | 100% or   |
|        | 39930 |                                         | SR40/net  |
|        |       |                                         | kg        |
+--------+-------+-----------------------------------------+-----------+
| .      | 240   | Jirak                                   | 100% or   |
|        | 39940 |                                         | SR6/gross |
|        |       |                                         | kg        |
+--------+-------+-----------------------------------------+-----------+
| .      | 240   | Tobacco extracts and essences           | 100%      |
|        | 39950 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 240   | Meassil (tobacco mixed with glycerin    | 100% or   |
|        | 39960 | and flavoring substances                | SR6/gross |
|        |       |                                         | kg        |
+--------+-------+-----------------------------------------+-----------+
| .      | 240   | Other tobacco substitutes               | 100 or    |
|        | 39990 |                                         | SR40/net  |
|        |       |                                         | kg        |
+--------+-------+-----------------------------------------+-----------+
| 25.01  | .     | Salt (including table salt and          | .         |
|        |       | denatured salt) and pure sodium         |           |
|        |       | chloride, whether or not in aqueous     |           |
|        |       | solution or containing added anticaking |           |
|        |       | or freeflowing agents; sea water.       |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 250   | Common salt (table salt)                | 15%       |
|        | 10010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 41.01  | .     | Raw hides and skins of bovine           | .         |
|        |       | (including buffalo) or equine animals   |           |
|        |       | (fresh, or salted, dried, limed,        |           |
|        |       | pickled or otherwise preserved, but not |           |
|        |       | tanned, parchmentdressed or further     |           |
|        |       | prepared), whether or not dehaired or   |           |
|        |       | split.                                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | Whole hides and skins, of a weight per  | 5%        |
|        | 12000 | skin not exceeding 8 kg when simply     |           |
|        |       | dried, 10 kg when drysalted, or 16 kg   |           |
|        |       | when fresh, wetsalted or otherwise      |           |
|        |       | preserved                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | Whole hides and skins, of a weight      | 5%        |
|        | 15000 | exceeding 16 kg                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | Other, including butts, bends and       | 5%        |
|        | 19000 | bellies                                 |           |
+--------+-------+-----------------------------------------+-----------+
| 41.02  | .     | Raw skins of sheep or lambs (fresh, or  | .         |
|        |       | salted, dried, limed, pickled or        |           |
|        |       | otherwise preserved, but not tanned,    |           |
|        |       | parchmentdressed or further prepared),  |           |
|        |       | whether or not with wool on or split,   |           |
|        |       | other than those excluded by Note 1 (c) |           |
|        |       | to this Chapter.                        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | With wool on                            | 5%        |
|        | 21000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Without wool on:                        | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | Pickled                                 | 5%        |
|        | 22100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | Other                                   | 5%        |
|        | 22900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 41.03  | .     | Other raw hides and skins (fresh, or    | .         |
|        |       | salted, dried, limed, pickled or        |           |
|        |       | otherwise preserved, but not tanned,    |           |
|        |       | parchmentdressed or further prepared),  |           |
|        |       | whether or not dehaired or split, other |           |
|        |       | than those excluded by Note 1 (b) or 1  |           |
|        |       | (c) to this Chapter.                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | Of goats or kids                        | 5%        |
|        | 31000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | Of reptiles                             | 5%        |
|        | 32000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | Of swine                                | Banned    |
|        | 33000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | Other                                   | 5%        |
|        | 39000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 41.04  | .     | Tanned or crust hides and skins of      | .         |
|        |       | bovine (including buffalo) or equine    |           |
|        |       | animals, without hair on, whether or    |           |
|        |       | not split, but not further prepared.    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | In the wet state (including wet blue):  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | Full grains, unsplit; grain splits      | 5%        |
|        | 41100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | Other                                   | 5%        |
|        | 41900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | In the dry state (crust):               | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | Full grains, unsplit; grain splits      | 5%        |
|        | 44100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | Other                                   | 5%        |
|        | 44900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 41.05  | .     | Tanned or crust skins of sheep or       | .         |
|        |       | lambs, without wool on, whether or not  |           |
|        |       | split, but not further prepared.        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | In the wet state (including wetblue)    | 12%       |
|        | 51000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | In the dry state (crust)                | 12%       |
|        | 53000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 41.06  | .     | Tanned or crust hides and skins of      | .         |
|        |       | other animals, without wool or hair on, |           |
|        |       | whether or not split, but not further   |           |
|        |       | prepared.                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of goats or kids:                       | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | In the wet state (including wetblue)    | 12%       |
|        | 62100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | In the dry state (crust)                | 12%       |
|        | 62200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of swine:                               | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | In the wet state (including wetblue)    | Banned    |
|        | 63100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | In the dry state (crust)                | Banned    |
|        | 63200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | Of reptiles                             | 12%       |
|        | 64000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | In the wet state (including wetblue)    | 12%       |
|        | 69100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | In the dry state (crust)                | 12%       |
|        | 69200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 41.07  | .     | Leather further prepared after tanning  | .         |
|        |       | or crusting, including parchmentdressed |           |
|        |       | leather, of bovine (including buffalo)  |           |
|        |       | or equine animals, without hair on,     |           |
|        |       | whether or not split, other than        |           |
|        |       | leather of heading 41.14.               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Whole hides and skins:                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | Full grains, unsplit                    | 5%        |
|        | 71100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | Grain splits                            | 5%        |
|        | 71200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | Other                                   | 5%        |
|        | 71900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other, including sides:                 | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | Full grains, unsplit                    | 5%        |
|        | 79100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | Grain splits                            | 5%        |
|        | 79200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 410   | Other                                   | 5%        |
|        | 79900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 41.08  | .     | Deleted                                 | .         |
+--------+-------+-----------------------------------------+-----------+
| 41.09  | .     | Deleted                                 | .         |
+--------+-------+-----------------------------------------+-----------+
| 41.1   | .     | Deleted                                 | .         |
+--------+-------+-----------------------------------------+-----------+
| 41.11  | .     | Deleted                                 | .         |
+--------+-------+-----------------------------------------+-----------+
| 41.12  | 411   | Leather further prepared after tanning  | 12%       |
|        | 20000 | or crusting, including parchmentdressed |           |
|        |       | leather, of sheep or lamb, without wool |           |
|        |       | on, whether or not split, other than    |           |
|        |       | leather of heading 41.14.               |           |
+--------+-------+-----------------------------------------+-----------+
| 41.13  | .     | Leather further prepared after tanning  | .         |
|        |       | or crusting, including parchmentdressed |           |
|        |       | leather, of other animals, without wool |           |
|        |       | or hair on, whether or not split, other |           |
|        |       | than leather of heading 41.14.          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 411   | Of goats or kids                        | 12%       |
|        | 31000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 411   | Of swine                                | Banned    |
|        | 32000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 411   | Of reptiles                             | 12%       |
|        | 33000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 411   | Other                                   | 12%       |
|        | 39000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 41.14  | .     | Chamois (including combination chamois) | .         |
|        |       | leather; patent leather and patent      |           |
|        |       | laminated leather; metallised leather.  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 411   | Chamois (including combination chamois) | 5%        |
|        | 41000 | leather                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 411   | Patent leather and patent laminated     | 5%        |
|        | 42000 | leather; metallised leather             |           |
+--------+-------+-----------------------------------------+-----------+
| 41.15  | .     | Composition leather with a basis of     | .         |
|        |       | leather or leather fibre, in slabs,     |           |
|        |       | sheets or strip, whether or not in      |           |
|        |       | rolls; parings and other waste of       |           |
|        |       | leather or of composition leather, not  |           |
|        |       | suitable for the manufacture of leather |           |
|        |       | articles; leather dust, powder and      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 411   | Composition leather with a basis of     | 5%        |
|        | 51000 | leather or leather fibre, in slabs,     |           |
|        |       | sheets or strip, whether or not in      |           |
|        |       | rolls                                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 411   | Parings and other waste of leather or   | 5%        |
|        | 52000 | of composition leather, not suitable    |           |
|        |       | for the manufacture of leather          |           |
|        |       | articles; leather dust, powder and      |           |
|        |       | flour                                   |           |
+--------+-------+-----------------------------------------+-----------+
| 44.01  | .     | Fuel wood, in logs, in billets, in      | .         |
|        |       | twigs, in faggots or in similar forms;  |           |
|        |       | wood in chips or particles; sawdust and |           |
|        |       | wood waste and scrap, whether or not    |           |
|        |       | agglomerated in logs, briquettes,       |           |
|        |       | pellets or similar forms.               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Fuel wood, in logs, in billets, in      | Free      |
|        | 11000 | twigs, in faggots or in similar forms   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Wood in chips or particles:             | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Coniferous                              | 5%        |
|        | 12100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Nonconiferous                           | 5%        |
|        | 12200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Sawdust and wood waste and scrap,       | 5%        |
|        | 13000 | whether or not agglomerated in logs,    |           |
|        |       | briquettes, pellets or similar forms    |           |
+--------+-------+-----------------------------------------+-----------+
| 44.02  | 440   | Wood charcoal (including shell or nut   | Free      |
|        | 20000 | charcoal), whether or not agglomerated. |           |
+--------+-------+-----------------------------------------+-----------+
| 44.03  | .     | Wood in the rough, whether or not       | .         |
|        |       | stripped of bark or sapwood, or roughly |           |
|        |       | squared.                                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Treated with paint, stains, creosote or | .         |
|        |       | other preservatives                     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Telephone poles treated with            | 5%        |
|        | 31010 | preservatives                           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Other wood treated with preservatives   | 5%        |
|        | 31090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other, coniferous                       | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Telephone poles of coniferous wood      | 5%        |
|        | 32020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Other coniferous wood                   | 5%        |
|        | 32090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other, of tropical wood specified in    | .         |
|        |       | Subheading Note 1 to this Chapter:      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Dark Red Meranti, Light Red Meranti and | .         |
|        |       | Meranti Bakau                           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Telephone poles of coniferous wood      | 5%        |
|        | 34120 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Other                                   | 5%        |
|        | 34190 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Telephone, telegraph or electric power  | 5%        |
|        | 34920 | poles.                                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Other                                   | 5%        |
|        | 34990 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of oak (Quercus spp.)                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Telephone, telegraph or electric power  | 5%        |
|        | 39120 | poles.                                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Other                                   | 5%        |
|        | 39190 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of beech (Fagus spp.)                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Telephone, telegraph or electric power  | 5%        |
|        | 39220 | poles.                                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Other                                   | 5%        |
|        | 39290 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | For manufacture of match sticks         | 5%        |
|        | 39910 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Telephone, telegraph or electric power  | 5%        |
|        | 39920 | poles.                                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Other                                   | 5%        |
|        | 39990 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 44.04  | .     | Hoopwood; split poles; piles, pickets   | .         |
|        |       | and stakes of wood, pointed but not     |           |
|        |       | sawn lengthwise; wooden sticks, roughly |           |
|        |       | trimmed but not turned, bent or         |           |
|        |       | otherwise worked, suitable for the      |           |
|        |       | manufacture of walkingsticks,           |           |
|        |       | umbrellas, tool handles or the like;    |           |
|        |       | chipwo                                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Coniferous                              | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Hoopwood for barrel starves and         | 5%        |
|        | 41010 | paritions, coniferous                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Split poles used as partitions, etc.,   | 5%        |
|        | 41020 | coniferous                              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Wooden sticks trimmed but not turned,   | 5%        |
|        | 41030 | coniferous                              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Pointed stakes of wood, coniferous      | 5%        |
|        | 41040 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Chipwood, coniferous                    | 5%        |
|        | 41050 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Other coniferous poles and stakes       | 5%        |
|        | 41090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Non coniferous                          | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Hoopwood for barrel starves,            | 5%        |
|        | 42010 | partitions, nonconiferous               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Split poles used as partitions, etc.,   | 5%        |
|        | 42020 | nonconiferous                           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Wooden sticks, nonconiferous            | 5%        |
|        | 42030 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Pointed stakes of wood, nonconiferous   | 5%        |
|        | 42040 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Chipwood, nonconiferous                 | 5%        |
|        | 42050 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Other nonconiferous poles and stakes    | 5%        |
|        | 42090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 44.05  | .     | Wood wool; wood flour.                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Wood wool                               | 5%        |
|        | 50010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Wood flour                              | 5%        |
|        | 50020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 44.06  | .     | Railway or tramway sleepers (crossties) | .         |
|        |       | of wood.                                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Not impregnated                         | 5%        |
|        | 61000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Other                                   | 5%        |
|        | 69000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 44.07  | .     | Wood sawn or chipped lengthwise, sliced | .         |
|        |       | or peeled, whether or not planed,       |           |
|        |       | sanded or endjointed, of a thickness    |           |
|        |       | exceeding 6 mm.                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Coniferous                              | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Planed coniferous wood over 6 mm thick  | 5%        |
|        | 71010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Fingerjointed coniferous wood over 6 mm | 5%        |
|        | 71020 | thick                                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Other sawn coniferous wood over 6 mm    | 5%        |
|        | 71090 | thick                                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of tropical wood specified in           | .         |
|        |       | Subheading Note 1 to this Chapter:      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Virola, Mahogany (Swietenia spp.),      | .         |
|        |       | Imbuia and Balsa                        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Planed                                  | 5%        |
|        | 72410 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Fingerjointed                           | 5%        |
|        | 72420 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Other                                   | 5%        |
|        | 72490 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Dark Red Meranti, Light Red Meranti and | .         |
|        |       | Meranti Bakau                           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Planed                                  | 5%        |
|        | 72510 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Fingerjointed                           | 5%        |
|        | 72520 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Other                                   | 5%        |
|        | 72590 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | White Lauan, White Meranti, White       | .         |
|        |       | Seraya, Yellow Meranti and Alan         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Planed                                  | 5%        |
|        | 72610 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Fingerjointed                           | 5%        |
|        | 72620 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Other                                   | 5%        |
|        | 72690 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Other                                   | 5%        |
|        | 72900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of oak (Quercus spp.)                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Planed oak                              | 5%        |
|        | 79110 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Fingerjointed oak                       | 5%        |
|        | 79120 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Other sawn oak                          | 5%        |
|        | 79190 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of beech (Fagus spp.)                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Planed beech                            | 5%        |
|        | 79210 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Fingerjointed beech                     | 5%        |
|        | 79220 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Other sawn beech                        | 5%        |
|        | 79290 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Planed other wood                       | 5%        |
|        | 79910 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Fingerjointed other wood                | 5%        |
|        | 79920 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Other sawn wood                         | 5%        |
|        | 79990 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 44.08  | .     | Sheets for veneering (including those   | .         |
|        |       | obtained by slicing laminated wood),    |           |
|        |       | for plywood or for other similar        |           |
|        |       | laminated wood and other wood, sawn     |           |
|        |       | lengthwise, sliced or peeled, whether   |           |
|        |       | or not planed, sanded, spliced or       |           |
|        |       | endjointed, of a thickness not exceedi  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Coniferous                              | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Planed coniferous plywood, not over 6   | 5%        |
|        | 81010 | mm thick                                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Fingerjointed coniferous plywood, not   | 5%        |
|        | 81020 | over 6 mm thick                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Other coniferous plywood, not over 6 mm | 5%        |
|        | 81090 | thick                                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of tropical wood specified in           | .         |
|        |       | Subheading Note 1 to this Chapter:      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Dark Red Meranti, Light Red Meranti and | .         |
|        |       | Meranti Bakau                           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Planed                                  | 5%        |
|        | 83110 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Fingerjointed                           | 5%        |
|        | 83120 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Other                                   | 5%        |
|        | 83190 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Planed                                  | 5%        |
|        | 83910 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Fingerjointed                           | 5%        |
|        | 83920 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Other                                   | 5%        |
|        | 83990 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Planed                                  | 5%        |
|        | 89010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Fingerjointed                           | 5%        |
|        | 89020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Other                                   | 5%        |
|        | 89090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 44.09  | .     | Wood (including strips and friezes for  | .         |
|        |       | parquet flooring, not assembled)        |           |
|        |       | continuously shaped (tongued, grooved,  |           |
|        |       | rebated, chamfered, Vjointed, beaded,   |           |
|        |       | moulded, rounded or the like) along any |           |
|        |       | of its edges, ends or faces, whether or |           |
|        |       | not planed, sanded or end               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Coniferous                              | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Tongued wood, coniferous                | 5%        |
|        | 91010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Chamfered wood, coniferous              | 5%        |
|        | 91020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Planed panels with rounded edges,       | 5%        |
|        | 91030 | coniferous                              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Vjointed wood, coniferous               | 5%        |
|        | 91040 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Tongued or grooved wood for ceilings,   | 5%        |
|        | 91050 | coniferous                              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Wooden beadings and mouldings,          | 20%       |
|        | 91060 | coniferous                              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Rounded wood, coniferous                | 5%        |
|        | 91070 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Other coniferous wood, continuously     | 5%        |
|        | 91090 | shaped                                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Non coniferous                          | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Tongued wood, nonconiferous             | 5%        |
|        | 92010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Chamfered wood, nonconiferous           | 5%        |
|        | 92020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Planed panels with rounded edges,       | 5%        |
|        | 92030 | nonconiferous                           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Vjointed wood, nonconiferous            | 5%        |
|        | 92040 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Tongued or grooved wood for ceilings,   | 5%        |
|        | 92050 | nonconiferous                           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Wooden beadings, mouldings for          | 20%       |
|        | 92060 | pictures, nonconiferous                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Rounded wood, nonconiferous             | 5%        |
|        | 92070 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 440   | Other nonconiferous wood, continuously  | 5%        |
|        | 92090 | shaped                                  |           |
+--------+-------+-----------------------------------------+-----------+
| 44.1   | .     | Particle board and similar board (for   | .         |
|        |       | example, oriented strand board and      |           |
|        |       | waferboard) of wood or other ligneous   |           |
|        |       | materials, whether or not agglomerated  |           |
|        |       | with resins or other organic binding    |           |
|        |       | substances.                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Oriented strand board and waferboard,   | .         |
|        |       | of wood:                                |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Unworked or not further worked than     | 5%        |
|        | 02100 | sanded                                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Other                                   | 5%        |
|        | 02900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other, of wood:                         | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Unworked or not further worked than     | 5%        |
|        | 03100 | sanded                                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Surfacecovered with melamineimpregnated | 5%        |
|        | 03200 | paper                                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Surfacecovered with decorative          | 5%        |
|        | 03300 | laminates of plastics                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Other                                   | 5%        |
|        | 03900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Other                                   | 5%        |
|        | 09000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 44.11  | .     | Fibreboard of wood or other ligneous    | .         |
|        |       | materials, whether or not bonded with   |           |
|        |       | resins or other organic substances.     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Fibreboard of a density exceeding 0.8   | .         |
|        |       | g/cm3:                                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Not mechanically worked or surface      | 5%        |
|        | 11100 | covered                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Other                                   | 5%        |
|        | 11900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Fibreboard of a density exceeding 0.5   | .         |
|        |       | g/cm3 but not exceeding 0.8 g/cm3:      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Not mechanically worked or surface      | 5%        |
|        | 12100 | covered                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Other                                   | 5%        |
|        | 12900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Fibreboard of a density exceeding 0.35  | .         |
|        |       | g/cm3 but not exceeding 0.5 g/cm3:      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Not mechanically worked or surface      | 5%        |
|        | 13100 | covered                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Other                                   | 5%        |
|        | 13900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Not mechanically worked or surface      | 5%        |
|        | 19100 | covered                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Other                                   | 5%        |
|        | 19900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 44.12  | .     | Plywood, veneered panels and similar    | .         |
|        |       | laminated wood.                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Plywood consisting solely of sheets of  | .         |
|        |       | wood, each ply not exceeding 6 mm       |           |
|        |       | thickness:                              |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | With at least one outer ply of tropical | 5%        |
|        | 21300 | wood specified in Subheading Note 1 to  |           |
|        |       | this Chapter                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Other, with at least one outer ply of   | 5%        |
|        | 21400 | nonconiferous wood                      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Other                                   | 5%        |
|        | 21900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other, with at least one outer ply of   | .         |
|        |       | non coniferous wood:                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | With at least one ply of tropical wood  | 5%        |
|        | 22200 | specified in Subheading Note 1 to this  |           |
|        |       | Chapter                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Other, containing at least one layer of | 5%        |
|        | 22300 | particle board                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Other                                   | 5%        |
|        | 22900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | With at least one ply of tropical wood  | 5%        |
|        | 29200 | specified in Subheading Note 1 to this  |           |
|        |       | Chapter                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Other, containing at least one layer of | 5%        |
|        | 29300 | particle board                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Other                                   | 5%        |
|        | 29900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 44.13  | 441   | Densified wood, in blocks, plates,      | 5%        |
|        | 30000 | strips or profile shapes.               |           |
+--------+-------+-----------------------------------------+-----------+
| 44.14  | 441   | Wooden frames for paintings,            | 20%       |
|        | 40000 | photographs, mirrors or similar         |           |
|        |       | objects.                                |           |
+--------+-------+-----------------------------------------+-----------+
| 44.15  | .     | Packing cases, boxes, crates, drums and | .         |
|        |       | similar packings, of wood; cabledrums   |           |
|        |       | of wood; pallets, box pallets and other |           |
|        |       | load boards, of wood; pallet collars of |           |
|        |       | wood.                                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Cases, boxes, crates, drums and similar | .         |
|        |       | packings; cable drums                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Ordinary boxes and small boxes for      | 20%       |
|        | 51010 | packing, wood                           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Empty match boxes, wood                 | 20%       |
|        | 51020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Cable drums, wood                       | 20%       |
|        | 51040 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Other boxes and crates, wood            | 20%       |
|        | 51090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Pallets, box pallets and other load     | 20%       |
|        | 52000 | boards; pallet collars                  |           |
+--------+-------+-----------------------------------------+-----------+
| 44.16  | 441   | Casks, barrels, vats, tubs and other    | 20%       |
|        | 60000 | coopers\' products and parts thereof,   |           |
|        |       | of wood, including staves.              |           |
+--------+-------+-----------------------------------------+-----------+
| 44.17  | .     | Tools, tool bodies, tool handles, broom | .         |
|        |       | or brush bodies and handles, of wood;   |           |
|        |       | boot or shoe lasts and trees, of wood.  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Tools whose active part is of wood      | 5%        |
|        | 70010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Tool bodies                             | 5%        |
|        | 70020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Tool handles                            | 5%        |
|        | 70030 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Broom and brush bodies                  | 5%        |
|        | 70040 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Broom and brush handles                 | 5%        |
|        | 70050 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Shoe lasts, whether or not with metal   | 5%        |
|        | 70060 | base                                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Other                                   | 5%        |
|        | 70090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 44.18  | .     | Builders\' joinery and carpentry of     | .         |
|        |       | wood, including cellular wood panels,   |           |
|        |       | assembled parquet panels, shingles and  |           |
|        |       | shakes.                                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Windows, Frenchwindows and their frames | 5%        |
|        | 81000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Doors and their frames and thresholds   | 12%       |
|        | 82000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Parquet panels                          | 5%        |
|        | 83000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Shuttering for concrete constructional  | 5%        |
|        | 84000 | work                                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Shingles and shakes                     | 5%        |
|        | 85000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Handrails for staircases                | 5%        |
|        | 89010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Cellular wood panels                    | 5%        |
|        | 89020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 441   | Other builders\' joinery                | 5%        |
|        | 89090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 44.19  | 441   | Tableware and kitchenware, of wood.     | 20%       |
|        | 90000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 44.2   | .     | Wood marquetry and inlaid wood; caskets | .         |
|        |       | and cases for jewellery or cutlery, and |           |
|        |       | similar articles, of wood; statuettes   |           |
|        |       | and other ornaments, of wood; wooden    |           |
|        |       | articles of furniture not falling in    |           |
|        |       | Chapter 94.                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 442   | Statuettes and other ornaments, of wood | 5%        |
|        | 01000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 442   | Caskets, small boxes and receptacles,   | 5%        |
|        | 09010 | etc.                                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 442   | Articles of wood furniture not          | 5%        |
|        | 09020 | classified as miscellaneous             |           |
|        |       | manufactured products (Chapter 94)      |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 442   | Wood beads                              | 20%       |
|        | 09030 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 442   | Wood censers                            | 5%        |
|        | 09040 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 442   | Other wood cases, etc.                  | 5%        |
|        | 09090 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 44.21  | .     | Other articles of wood.                 | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 442   | Clothes hangers                         | 20%       |
|        | 11000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 442   | Wood spools, cops, bobbins, and similar | 5%        |
|        | 19010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 442   | Wooden farm equipment and cages         | 5%        |
|        | 19020 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 442   | Stage decors                            | 5%        |
|        | 19030 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 442   | Portable ladders, wood                  | 5%        |
|        | 19040 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 442   | Stepped platforms, wood                 | 5%        |
|        | 19050 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 442   | Advertisement boards, signboards, road  | 20%       |
|        | 19060 | signs, wood                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 442   | Toothpicks, wood                        | 20%       |
|        | 19070 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 442   | Screens of different types and their    | 5%        |
|        | 19080 | axles, wood                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 442   | Washing boards and ironing boards, wood | 20%       |
|        | 19091 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 442   | Clothes pegs (pins), wood               | 20%       |
|        | 19092 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 442   | Paving sets, wood                       | 5%        |
|        | 19093 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 442   | Processed splints for matches           | 5%        |
|        | 19094 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 442   | Wooden pegs or pins for shoes           | 5%        |
|        | 19095 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 442   | Measures and scales for capacity, wood  | 20%       |
|        | 19096 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 442   | Other miscellaneous wood articles       | 20%       |
|        | 19099 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 47.01  | 470   | Mechanical wood pulp.                   | 5%        |
|        | 10000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 47.02  | 470   | Chemical wood pulp, dissolving grades.  | 5%        |
|        | 20000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 47.03  | .     | Chemical wood pulp, soda or sulphate,   | .         |
|        |       | other than dissolving grades.           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Unbleached:                             | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 470   | Coniferous                              | 5%        |
|        | 31100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 470   | Nonconiferous                           | 5%        |
|        | 31900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Semi bleached or bleached:              | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 470   | Coniferous                              | 5%        |
|        | 32100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 470   | Nonconiferous                           | 5%        |
|        | 32900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 47.04  | .     | Chemical wood pulp, sulphite, other     | .         |
|        |       | than dissolving grades.                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Unbleached:                             | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 470   | Coniferous                              | 5%        |
|        | 41100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 470   | Nonconiferous                           | 5%        |
|        | 41900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Semi bleached or bleached:              | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 470   | Coniferous                              | 5%        |
|        | 42100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 470   | Nonconiferous                           | 5%        |
|        | 42900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 47.05  | 470   | Wood pulp obtained by a combination of  | 5%        |
|        | 50000 | mechanical and chemical pulping         |           |
|        |       | processes.                              |           |
+--------+-------+-----------------------------------------+-----------+
| 47.06  | .     | Pulps of fibres derived from recovered  | .         |
|        |       | (waste and scrap) paper or paperboard   |           |
|        |       | or of other fibrous cellulosic          |           |
|        |       | material.                               |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 470   | Cotton linters pulp                     | 5%        |
|        | 61000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 470   | Pulps of fibres derived from recovered  | 5%        |
|        | 62000 | (waste and scrap) paper or paperboard   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 470   | Mechanical                              | 5%        |
|        | 69100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 470   | Chemical                                | 5%        |
|        | 69200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 470   | Semichemical                            | 5%        |
|        | 69300 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 47.07  | .     | Recovered (waste and scrap) paper or    | .         |
|        |       | paperboard.                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 470   | Unbleached kraft paper or paperboard or | 5%        |
|        | 71000 | corrugated paper or paperboard          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 470   | Other paper or paperboard made mainly   | 5%        |
|        | 72000 | of bleached chemical pulp, not coloured |           |
|        |       | in the mass                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 470   | Paper or paperboard made mainly of      | 5%        |
|        | 73000 | mechanical pulp (for example,           |           |
|        |       | newspapers, journals and similar        |           |
|        |       | printed matter)                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other, including unsorted waste and     | .         |
|        |       | scrap                                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 470   | Old newspapers                          | 5%        |
|        | 79010 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 470   | Other waste and scrap of paper and      | 5%        |
|        | 79090 | paperboard                              |           |
+--------+-------+-----------------------------------------+-----------+
| 52.01  | 520   | Cotton, not carded or combed.           | 5%        |
|        | 10000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 52.02  | .     | Cotton waste (including yarn waste and  | .         |
|        |       | garnetted stock).                       |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Yarn waste (including thread waste)     | 5%        |
|        | 21000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Other:                                  | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Garnetted stock                         | 5%        |
|        | 29100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Other                                   | 5%        |
|        | 29900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 52.03  | 520   | Cotton, carded or combed.               | 5%        |
|        | 30000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 52.04  | .     | Cotton sewing thread, whether or not    | .         |
|        |       | put up for retail sale.                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Not put up for retail sale:             | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Containing 85 % or more by weight of    | 5%        |
|        | 41100 | cotton                                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Other                                   | 5%        |
|        | 41900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Put up for retail sale                  | 5%        |
|        | 42000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 52.05  | .     | Cotton yarn (other than sewing thread), | .         |
|        |       | containing 85 % or more by weight of    |           |
|        |       | cotton, not put up for retail sale.     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Single yarn, of uncombed fibres:        | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring 714.29 decitex or more (not   | 5%        |
|        | 51100 | exceeding 14 metric number)             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring less than 714.29 decitex but  | 5%        |
|        | 51200 | not less than 232.56 decitex (exceeding |           |
|        |       | 14 metric number but not exceeding 43   |           |
|        |       | metric number)                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring less than 232.56 decitex but  | 5%        |
|        | 51300 | not less than 192.31 decitex (exceeding |           |
|        |       | 43 metric number but not exceeding 52   |           |
|        |       | metric number)                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring less than 192.31 decitex but  | 5%        |
|        | 51400 | not less than 125 decitex (exceeding 52 |           |
|        |       | metric number but not exceeding 80      |           |
|        |       | metric number)                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring less than 125 decitex         | 5%        |
|        | 51500 | (exceeding 80 metric number)            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Single yarn, of combed fibres:          | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring 714.29 decitex or more (not   | 5%        |
|        | 52100 | exceeding 14 metric number)             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring less than 714.29 decitex but  | 5%        |
|        | 52200 | not less than 232.56 decitex (exceeding |           |
|        |       | 14 metric number but not exceeding 43   |           |
|        |       | metric number)                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring less than 232.56 decitex but  | 5%        |
|        | 52300 | not less than 192.31 decitex (exceeding |           |
|        |       | 43 metric number but not exceeding 52   |           |
|        |       | metric number)                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring less than 192.31 decitex but  | 5%        |
|        | 52400 | not less than 125 decitex (exceeding 52 |           |
|        |       | metric number but not exceeding 80      |           |
|        |       | metric number)                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring less than 125 decitex but not | 5%        |
|        | 52600 | less than 106.38 decitex (exceeding 80  |           |
|        |       | metric number but not exceeding 94      |           |
|        |       | metric number)                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring less than 106.38 decitex but  | 5%        |
|        | 52700 | not less than 83.33 decitex (exceeding  |           |
|        |       | 94 metric number but not exceeding 120  |           |
|        |       | metric number)                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring less than 83.33 decitex       | 5%        |
|        | 52800 | (exceeding 120 metric number)           |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Multiple (folded) or cabled yarn, of    | .         |
|        |       | uncombed fibres:                        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring per single yarn 714.29        | 5%        |
|        | 53100 | decitex or more (not exceeding 14       |           |
|        |       | metric number per single yarn)          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring per single yarn less than     | 5%        |
|        | 53200 | 714.29 decitex but not less than 232.56 |           |
|        |       | decitex (exceeding 14 metric number but |           |
|        |       | not exceeding 43 metric number per      |           |
|        |       | single yarn)                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring per single yarn less than     | 5%        |
|        | 53300 | 232.56 decitex but not less than 192.31 |           |
|        |       | decitex (exceeding 43 metric number but |           |
|        |       | not exceeding 52 metric number per      |           |
|        |       | single yarn)                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring per single yarn less than     | 5%        |
|        | 53400 | 192.31 decitex but not less than 125    |           |
|        |       | decitex (exceeding 52 metric number but |           |
|        |       | not exceeding 80 metric number per      |           |
|        |       | single yarn)                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring per single yarn less than 125 | 5%        |
|        | 53500 | decitex (exceeding 80 metric number per |           |
|        |       | single yarn)                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Multiple (folded) or cabled yarn, of    | .         |
|        |       | combed fibres:                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring per single yarn 714.29        | 5%        |
|        | 54100 | decitex or more (not exceeding 14       |           |
|        |       | metric number per single yarn)          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring per single yarn less than     | 5%        |
|        | 54200 | 714.29 decitex but not less than 232.56 |           |
|        |       | decitex (exceeding 14 metric number but |           |
|        |       | not exceeding 43 metric number per      |           |
|        |       | single yarn)                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring per single yarn less than     | 5%        |
|        | 54300 | 232.56 decitex but not less than 192.31 |           |
|        |       | decitex (exceeding 43 metric number but |           |
|        |       | not exceeding 52 metric number per      |           |
|        |       | single yarn)                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring per single yarn less than     | 5%        |
|        | 54400 | 192.31 decitex but not less than 125    |           |
|        |       | decitex (exceeding 52 metric number but |           |
|        |       | not exceeding 80 metric number per      |           |
|        |       | single yarn)                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring per single yarn less than 125 | 5%        |
|        | 54600 | decitex but not less than 106.38        |           |
|        |       | decitex (exceeding 80 metric number but |           |
|        |       | not exceeding 94 metric number per      |           |
|        |       | single yarn)                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring per single yarn less than     | 5%        |
|        | 54700 | 106.38 decitex but not less than 83.33  |           |
|        |       | decitex (exceeding 94 metric number but |           |
|        |       | not exceeding 120 metric number per     |           |
|        |       | single yarn)                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring per single yarn less than     | 5%        |
|        | 54800 | 83.33 decitex (exceeding 120 metric     |           |
|        |       | number per single yarn)                 |           |
+--------+-------+-----------------------------------------+-----------+
| 52.06  | .     | Cotton yarn (other than sewing thread), | .         |
|        |       | containing less than 85 % by weight of  |           |
|        |       | cotton, not put up for retail sale.     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Single yarn, of uncombed fibres:        | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring 714.29 decitex or more (not   | 5%        |
|        | 61100 | exceeding 14 metric number)             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring less than 714.29 decitex but  | 5%        |
|        | 61200 | not less than 232.56 decitex (exceeding |           |
|        |       | 14 metric number but not exceeding 43   |           |
|        |       | metric number)                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring less than 232.56 decitex but  | 5%        |
|        | 61300 | not less than 192.31 decitex (exceeding |           |
|        |       | 43 metric number but not exceeding 52   |           |
|        |       | metric number)                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring less than 192.31 decitex but  | 5%        |
|        | 61400 | not less than 125 decitex (exceeding 52 |           |
|        |       | metric number but not exceeding 80      |           |
|        |       | metric number)                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring less than 125 decitex         | 5%        |
|        | 61500 | (exceeding 80 metric number)            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Single yarn, of combed fibres:          | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring 714.29 decitex or more (not   | 5%        |
|        | 62100 | exceeding 14 metric number)             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring less than 714.29 decitex but  | 5%        |
|        | 62200 | not less than 232.56 decitex (exceeding |           |
|        |       | 14 metric number but not exceeding 43   |           |
|        |       | metric number)                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring less than 232.56 decitex but  | 5%        |
|        | 62300 | not less than 192.31 decitex (exceeding |           |
|        |       | 43 metric number but not exceeding 52   |           |
|        |       | metric number)                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring less than 192.31 decitex but  | 5%        |
|        | 62400 | not less than 125 decitex (exceeding 52 |           |
|        |       | metric number but not exceeding 80      |           |
|        |       | metric number)                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring less than 125 decitex         | 5%        |
|        | 62500 | (exceeding 80 metric number)            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Multiple (folded) or cabled yarn, of    | .         |
|        |       | uncombed fibres:                        |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring per single yarn 714.29        | 5%        |
|        | 63100 | decitex or more (not exceeding 14       |           |
|        |       | metric number per single yarn)          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring per single yarn less than     | 5%        |
|        | 63200 | 714.29 decitex but not less than 232.56 |           |
|        |       | decitex (exceeding 14 metric number but |           |
|        |       | not exceeding 43 metric number per      |           |
|        |       | single yarn)                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring per single yarn less than     | 5%        |
|        | 63300 | 232.56 decitex but not less than 192.31 |           |
|        |       | decitex (exceeding 43 metric number but |           |
|        |       | not exceeding 52 metric number per      |           |
|        |       | single yarn)                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring per single yarn less than     | 5%        |
|        | 63400 | 192.31 decitex but not less than 125    |           |
|        |       | decitex (exceeding 52 metric number but |           |
|        |       | not exceeding 80 metric number per      |           |
|        |       | single yarn)                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring per single yarn less than 125 | 5%        |
|        | 63500 | decitex (exceeding 80 metric number per |           |
|        |       | single yarn)                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Multiple (folded) or cabled yarn, of    | .         |
|        |       | combed fibres:                          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring per single yarn 714.29        | 5%        |
|        | 64100 | decitex or more (not exceeding 14       |           |
|        |       | metric number per single yarn)          |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring per single yarn less than     | 5%        |
|        | 64200 | 714.29 decitex but not less than 232.56 |           |
|        |       | decitex (exceeding 14 metric number but |           |
|        |       | not exceeding 43 metric number per      |           |
|        |       | single yarn)                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring per single yarn less than     | 5%        |
|        | 64300 | 232.56 decitex but not less than 192.31 |           |
|        |       | decitex (exceeding 43 metric number but |           |
|        |       | not exceeding 52 metric number per      |           |
|        |       | single yarn)                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring per single yarn less than     | 5%        |
|        | 64400 | 192.31 decitex but not less than 125    |           |
|        |       | decitex (exceeding 52 metric number but |           |
|        |       | not exceeding 80 metric number per      |           |
|        |       | single yarn)                            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Measuring per single yarn less than 125 | 5%        |
|        | 64500 | decitex (exceeding 80 metric number per |           |
|        |       | single yarn)                            |           |
+--------+-------+-----------------------------------------+-----------+
| 52.07  | .     | Cotton yarn (other than sewing thread)  | .         |
|        |       | put up for retail sale.                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Containing 85 % or more by weight of    | 5%        |
|        | 71000 | cotton                                  |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Other                                   | 5%        |
|        | 79000 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 52.08  | .     | Woven fabrics of cotton, containing 85  | .         |
|        |       | % or more by weight of cotton, weighing |           |
|        |       | not more than 200 g/m2.                 |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Unbleached:                             | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Plain weave, weighing not more than 100 | 5%        |
|        | 81100 | g/m2                                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Plain weave, weighing more than 100     | 5%        |
|        | 81200 | g/m2                                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | 3thread or 4thread twill, including     | 5%        |
|        | 81300 | cross twill                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Other fabrics                           | 5%        |
|        | 81900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Bleached:                               | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Plain weave, weighing not more than 100 | 5%        |
|        | 82100 | g/m2                                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Plain weave, weighing more than 100     | 5%        |
|        | 82200 | g/m2                                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | 3thread or 4thread twill, including     | 5%        |
|        | 82300 | cross twill                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Other fabrics                           | 5%        |
|        | 82900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Dyed:                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Plain weave, weighing not more than 100 | 5%        |
|        | 83100 | g/m2                                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Plain weave, weighing more than 100     | 5%        |
|        | 83200 | g/m2                                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | 3thread or 4thread twill, including     | 5%        |
|        | 83300 | cross twill                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Other fabrics                           | 5%        |
|        | 83900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of yarns of different colours:          | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Plain weave, weighing not more than 100 | 5%        |
|        | 84100 | g/m2                                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Plain weave, weighing more than 100     | 5%        |
|        | 84200 | g/m2                                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | 3thread or 4thread twill, including     | 5%        |
|        | 84300 | cross twill                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Other fabrics                           | 5%        |
|        | 84900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Printed:                                | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Plain weave, weighing not more than 100 | 5%        |
|        | 85100 | g/m2                                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Plain weave, weighing more than 100     | 5%        |
|        | 85200 | g/m2                                    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | 3thread or 4thread twill, including     | 5%        |
|        | 85300 | cross twill                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Other fabrics                           | 5%        |
|        | 85900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 52.09  | .     | Woven fabrics of cotton, containing 85  | .         |
|        |       | % or more by weight of cotton, weighing |           |
|        |       | more than 200 g/m2.                     |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Unbleached:                             | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Plain weave                             | 5%        |
|        | 91100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | 3thread or 4thread twill, including     | 5%        |
|        | 91200 | cross twill                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Other fabrics                           | 5%        |
|        | 91900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Bleached:                               | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Plain weave                             | 5%        |
|        | 92100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | 3thread or 4thread twill, including     | 5%        |
|        | 92200 | cross twill                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Other fabrics                           | 5%        |
|        | 92900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Dyed:                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Plain weave                             | 5%        |
|        | 93100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | 3thread or 4thread twill, including     | 5%        |
|        | 93200 | cross twill                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Other fabrics                           | 5%        |
|        | 93900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of yarns of different colours:          | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Plain weave                             | 5%        |
|        | 94100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Denim                                   | 5%        |
|        | 94200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Other fabrics of 3thread or 4thread     | 5%        |
|        | 94300 | twill, including cross twill            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Other fabrics                           | 5%        |
|        | 94900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Printed:                                | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Plain weave                             | 5%        |
|        | 95100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | 3thread or 4thread twill, including     | 5%        |
|        | 95200 | cross twill                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 520   | Other fabrics                           | 5%        |
|        | 95900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 52.1   | .     | Woven fabrics of cotton, containing     | .         |
|        |       | less than 85 % by weight of cotton,     |           |
|        |       | mixed mainly or solely with manmade     |           |
|        |       | fibres, weighing not more than 200      |           |
|        |       | g/m2.                                   |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Unbleached:                             | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Plain weave                             | 5%        |
|        | 01100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | 3thread or 4thread twill, including     | 5%        |
|        | 01200 | cross twill                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Other fabrics                           | 5%        |
|        | 01900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Bleached:                               | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Plain weave                             | 5%        |
|        | 02100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | 3thread or 4thread twill, including     | 5%        |
|        | 02200 | cross twill                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Other fabrics                           | 5%        |
|        | 02900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Dyed:                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Plain weave                             | 5%        |
|        | 03100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | 3thread or 4thread twill, including     | 5%        |
|        | 03200 | cross twill                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Other fabrics                           | 5%        |
|        | 03900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of yarns of different colours:          | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Plain weave                             | 5%        |
|        | 04100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | 3thread or 4thread twill, including     | 5%        |
|        | 04200 | cross twill                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Other fabrics                           | 5%        |
|        | 04900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Printed:                                | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Plain weave                             | 5%        |
|        | 05100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | 3thread or 4thread twill, including     | 5%        |
|        | 05200 | cross twill                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Other fabrics                           | 5%        |
|        | 05900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 52.11  | .     | Woven fabrics of cotton, containing     | .         |
|        |       | less than 85 % by weight of cotton,     |           |
|        |       | mixed mainly or solely with manmade     |           |
|        |       | fibres, weighing more than 200 g/m2.    |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Unbleached:                             | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Plain weave                             | 5%        |
|        | 11100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | 3thread or 4thread twill, including     | 5%        |
|        | 11200 | cross twill                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Other fabrics                           | 5%        |
|        | 11900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Bleached:                               | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Plain weave                             | 5%        |
|        | 12100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | 3thread or 4thread twill, including     | 5%        |
|        | 12200 | cross twill                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Other fabrics                           | 5%        |
|        | 12900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Dyed:                                   | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Plain weave                             | 5%        |
|        | 13100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | 3thread or 4thread twill, including     | 5%        |
|        | 13200 | cross twill                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Other fabrics                           | 5%        |
|        | 13900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Of yarns of different colours:          | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Plain weave                             | 5%        |
|        | 14100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Denim                                   | 5%        |
|        | 14200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Other fabrics of 3thread or 4thread     | 5%        |
|        | 14300 | twill, including cross twill            |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Other fabrics                           | 5%        |
|        | 14900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Printed:                                | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Plain weave                             | 5%        |
|        | 15100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | 3thread or 4thread twill, including     | 5%        |
|        | 15200 | cross twill                             |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Other fabrics                           | 5%        |
|        | 15900 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| 52.12  | .     | Other woven fabrics of cotton.          | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Weighing not more than 200 g/m2:        | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Unbleached                              | 5%        |
|        | 21100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Bleached                                | 5%        |
|        | 21200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Dyed                                    | 5%        |
|        | 21300 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Of yarns of different colours           | 5%        |
|        | 21400 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Printed                                 | 5%        |
|        | 21500 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | .     | Weighing more than 200 g/m2:            | .         |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Unbleached                              | 5%        |
|        | 22100 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Bleached                                | 5%        |
|        | 22200 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Dyed                                    | 5%        |
|        | 22300 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Of yarns of different colours           | 5%        |
|        | 22400 |                                         |           |
+--------+-------+-----------------------------------------+-----------+
| .      | 521   | Printed                                 | 5%        |
|        | 22500 |                                         |           |
+--------+-------+-----------------------------------------+-----------+