G/C/W/779  
G/MA/W/151  
 
16 April 2020 
(20-2978) Page: 1/16 
Council for Trade in Goods  
Committee on Market Access  
 Original: English  
 
MEASURES  RELATING  TO THE COVID -19 PAND EMIC:  
DECLARATION ON TRADE  IN ESSENTIAL GOODS FOR 
 COMBATING THE COVID -19 PANDEMI C 
COMMUNICATION FROM SINGAPORE  
The following communication, dated 16 April 2020, has been circulated at the request of the 
delegation of Singapore . 
 
_______________  
 
 
1. The Covid -19 pandemic is a serious global crisis which has impacted trade flows and connectivity. 
As part of the collective response to combat Covid -19, Singapo re, New Zealand, Australia, Brunei 
Darussalam, Canada, Chile, Laos PDR, Myanmar and Uruguay signed a Joint Ministerial Statement 
on Supply Chain Connectivity (JMS).1 It is signatories’ collective commitment to (i) refrain from 
imposing export restrictions, tariffs and non -tariff barriers; (ii) remove existing trade restrictive 
measures on essential goods; and (iii) ensure that critical infrastructure remain open.  
 
2. Since the issuance of the JMS, Singapore and New Zealand commenced work on the Declaration 
on Trade in Essential Goods for Combating the Covid -19 Pandemic (“Declaration”). The Declaration 
was launched on 15 April 2020, and it concretises the JMS. The Decl aration contains commitments 
to be unilaterally undertaken by Singapore and New Zealand for a list of specified essential goods. 
These commitments are undertaken on an MFN basis.  
 
3. Under this Declaration, Singapore will:  
 
a. Eliminate applied tariffs for essential goods including medical, hygiene, 
pharmaceutical products and agricultural products;  
 
b. Refrain from imposing export prohibitions or restrictions on essential goods including 
medical, hygiene, pharmaceutical products and agricultural products;  
 
c. Expedite the movement of such essential goods through sea and airports.  
 
4. The Declaration is an  open and inclusive initiative. Singapore welcomes other like -minded partners 
to sign on to the Declaration. We firmly believe that this Declaration will keep trade flows open for 
the health and safety of all peoples, and a strong recovery of the global ec onomy.   
 
5. The full Declaration text is annexed to this communication and is also publicly available at 
Singapore’s Ministry of Trade and Industry’s website, accessible via www.mti.gov.sg . 
 
 
  
 
1 The Joint Ministerial Statement is publicly available at Singapore’s Ministry of Trade and Industry’s 
website, accessible via www.mti.gov.sg .  G/C/W/779 • G/MA/W/151  
 
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  DECLARATION ON TRADE  IN ESSENTIAL GOODS FOR  COMBATING  
THE COVID -19 PANDEMI C 
15 APRIL  2020 
Representing  the following Members of the World Trade Organization ("WTO") which have 
undertaken on 15th  April 2020 to ensure supply chain connectivity amidst the Covid -19 pandemic 
and to f acilitate trade.  
 
New Zealand  
Singapore  
 
RECOGNISING the significant contribution of trade liberalization in essential goods for combating 
the Covid -19 pandemic and protecting public health;  
 
AFFIRMING  their commitment to maintain open and connected supply chains amidst the 
Covid -19 pandemic;  
 
DETERMINED  to work closely to identify and address trade disruptions with ramifications on the 
flow of necessities, particularly essential medical supplies;  
 
ACKNOWLEDGING  the importance of refraining from adopting restrictive measures including 
export controls or t ariffs and non -tariff barriers;  
 
RECOGNISING that it is in our mutual interest to ensure that trade lines remain open, including 
via air and sea freight to facilitate the flow of essential goods at this critical time; and  
 
DESIRING  that this initiative sup ports the global response to the Covid -19 pandemic and 
encouraging  WTO Members, and States or separate customs territories in the process of acceding 
to the WTO, to accept this Declaration;  
 
Declare:  
 
Tariff Elimination and Implementation  
 
1. Each Particip ant will eliminate all customs duties and all other duties and charges of any kind, 
within the meaning of Article  II:1(b) of the General Agreement on Tariffs and Trade  1994 
("GATT  1994"), with respect to all products listed in Annex  I. 
 
Export Restrictions  
 
2. The Participants will not apply export prohibitions or restrictions, within the meaning of 
Article  XI:1 of the GATT  1994, with respect to all products listed in Annex  I. 
 
Non-tariff Barriers  
 
3. The Participants will intensify consultations with a vie w to removing non -tariff barriers on all 
products listed in Annex  I and Annex  II. 
 
Facilitation of Trade in Essential Goods  
 
4. The Participants will, consistent with their obligations under the World Trade Organization 
Trade Facilitation Agreement, expedi te and facilitate the flow and transit of all products listed in 
Annex  I and Annex  II through their respective sea and air ports.  
 
5. The Participants will endeavour to expedite the release of such products upon arrival including 
adopting or maintaining pr ocedures allowing for submission of import documentation and other 
required information, including manifests, in order to begin processing prior to the arrival of 
products.  
 G/C/W/779 • G/MA/W/151  
 
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  6. The Participants will endeavour to abide by the World Health Organization Inter national Health 
Regulations (IHR) to allow free pratique  to cargo ships – i.e., the permission to enter a port, 
discharge or load cargo or stores.2 
 
7. The Participants will uphold ICAO  Covid -19 Declaration, adopted by the ICAO  Council on 
9 March  2020, and will endeavour to facilitate, entry, transit and departure of air cargo containing 
essential medical supplies.  
 
Additional Products  
 
8. Participants will endeavour to not apply export prohibitions or restrictions with respect to the 
produ cts listed in Annex  II, unless they fall within exceptions set out in GATT  1994.  
 
9. If imposed, the Participant instituting these prohibitions or restrictions under paragraph  8 will 
give notice in writing to the other Participants of the measure as far in  advance as practicable.  
 
10. Participants may enter into arrangements with one or more of the other Participants to also 
apply paragraph  1 to products listed in Annex  II. 
 
Acceptance and Expansion of Membership  
 
11. This Declaration will be open to partic ipation by any Member of the WTO, or State or separate 
customs territory in the process of acceding to the WTO.  
 
12. The term "Participant" means any Member of the WTO that has notified its acceptance of this 
Declaration.  
 
Final considerations  
 
13. Partici pants will review periodically, and at least one  year prior to regular amendments to the 
Harmonized System nomenclature by the World Customs Organization, and no later than 
15 April 2021 for the first  review, the paragraphs of this Declaration and the prod uct coverage 
specified in Annex  I and Annex  II and consider whether, in the light of the Covid -19 pandemic, or 
changes to the HS  nomenclature, the paragraphs of this Declaration should be amended or Annex  I 
and Annex  II should be updated to incorporate add itional products.  
 
_______________  
 
 
  
 
2 Participants may subject granting free pratique to inspection, and, if a source of infection or 
contamination is found on board, t he carrying out of necessary, disinfection, decontamination, disinsection or 
deratting, or other measures necessary to prevent spread of the infection or contamination, pursuant to the 
IHR. G/C/W/779 • G/MA/W/151  
 
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  ANNEX I  
PRODUCTS COVERED  
HS2017  PRODUCT DESCRIPTION  
190110  Food preparations; of flour, meal, starch, malt extract or milk products, 
suitable for infants or young children, put up for retail sale  
210610  Protein; concentrates and textured protein substances  
210690  Food preparations; n.e.c. in item no. 2106.10  
220710  Undenatured ethyl alcohol; of an alcoholic strength by volume of 80% vol. or 
higher  
220890  Spirits, liqueurs and other spirituous beverages; n.e.c. in heading no. 2208  
284700  Hydrogen peroxide; whether or not solidified with urea  
293621  Vitamins; vitamins A and their derivatives, unmixed  
293622  Vitamins; vitamin B1 and its derivatives, unmixed  
293623  Vitamins; vitamin B2 and its derivatives, unmixed  
293624  Vitamins; D - or DL -pantothenic acid (vitamin B3 or vitamin B5) and its 
derivatives, unmixed  
293625  Vitamins; vitamin B6 and its derivatives, unmixed  
293626  Vitamins; vitamin B12 and its derivatives, unmixed  
293627  Vitamins; vitamin C and its derivatives, unmixed  
293628  Vitamins; vitamin E and its derivatives, unmixed  
293629  Vitamins; n.e.c.  in item no. 2936.2, and their derivatives, unmixed  
293690  Vitamins; n.e.c. in heading no. 2936, including natural concentrates  
294110  Antibiotics; penicillins and their derivatives with a penicillanic acid structure; 
salts thereof  
294120  Antibiotics; streptomycins and their derivatives; salts thereof  
294130  Antibiotics; tetracyclines and their derivatives; salts thereof  
294140  Antibiotics; chloramphenicol and its derivatives; salts thereof  
294150  Antibiotics; erythromycin and its derivatives; salts thereof  
294190  Antibiotics; n.e.c. in heading no. 2941  
294200  Organic compounds; n.e.c. in chapter 29  
300120  Glands and other organs; extracts of glands or other organs or of their 
secretions, for organo -therapeutic uses  
300190  Glands and other organs; heparin and its salts; other human or animal 
substances prepared for therapeutic or prophylactic uses, n.e.c. in 
heading  3001 
300210  Blood, human or animal, antisera, other blood fractions and immunological 
products; whether or not modified or obtained by means of biotechnological 
processes  
300211  Blood, human or animal, antisera, other blood fractions and immunological 
products; malaria diagnostic test kits  
300212  Blood, human or animal, antisera, other blood fractions and immunological 
products; antisera and other blood fractions  G/C/W/779 • G/MA/W/151  
 
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  HS2017  PRODUCT DESCRIPTION  
300213  Blood, human or animal, antisera, other blood fractions and immunological 
products; immunological products, unmixed, not put up in measured doses or 
in forms or packings for retail sale  
300214  Blood, human or animal, antisera, other blood fractions and immunological 
products; immunological products, mixed, put up in measured doses or in 
forms or packings for retail sale  
300215  Blood, human or animal, antisera, o ther blood fractions and immunological 
products; immunological products, put up in measured doses or in forms or 
packings for retail sale  
300219  Blood, human or animal, antisera, other blood fractions and immunological 
products; n.e.c. in heading 3002.1  
300220  Vaccines; for human medicine  
300290  Toxins, cultures of micro -organisms (excluding yeasts) and similar products  
300310  Medicaments; containing penicillins, streptomycins or their derivatives, for 
therapeutic or prophylactic uses, (not in measured doses, not packaged for 
retail sale)  
300320  Medicaments; containing antibiotics other than penicillins, streptomycins and 
their derivatives, for therapeutic or prophylactic uses, (not in measured 
doses, not packaged for retail sale)  
300331  Medicaments; containing insulin, for therapeutic or prophyl actic uses, not 
packaged for retail sale  
300339  Medicaments; containing hormones (excluding insulin), (but not containing 
antibiotics), for therapeutic or prophylactic uses, not packaged for retail sale  
300341  Medicaments; containing alkaloids or their derivatives, containing ephedrine 
or its salts, for therapeutic or prophylactic uses, (not packaged for retail sale)  
300342  Medicaments; containing alkaloids or their derivatives, containing 
pseudoephedrine (INN) or its salts, for therapeutic or pro phylactic uses, (not 
packaged for retail sale)  
300343  Medicaments; containing alkaloids or their derivatives, containing 
norephedrine or its salts, for therapeutic or prophylactic uses, (not packaged 
for retail sale)  
300349  Medicaments; containing alkalo ids or their derivatives; other than ephedrine, 
pseudoephedrine (INN) or norephedrine or their salts; for therapeutic or 
prophylactic uses, (not packaged for retail sale)  
300360  Medicaments; containing antimalarial active principles described in 
subheading note 2 to this chapter, for therapeutic or prophylactic uses, (not 
packaged for retail sale)  
300390  Medicaments; (not containing antibiotics, hormones, alkaloids or their 
derivatives), for therapeutic or prophylactic uses, (not packaged for retail 
sale) G/C/W/779 • G/MA/W/151  
 
- 6 - 
 
  HS2017  PRODUCT DESCRIPTION  
300410  Medicaments; containing penicillins, streptomycins or their derivatives, for 
therapeutic or prophylactic uses, packaged for retail sale  
300420  Medicaments; containing antibiotics (other than penicillins, streptomycins or 
their derivatives), for therapeutic or prophylactic uses, packaged for retail 
sale 
300431  Medicaments; containing insulin, for therapeutic or prophylactic uses, 
packaged for ret ail sale  
300432  Medicaments; containing corticosteroid hormones, their derivatives or 
structural analogues (but not containing antibiotics), for therapeutic or 
prophylactic uses, packaged for retail sale  
300439  Medicaments; containing hormones (but not insulin), adrenal cortex 
hormones or antibiotics, for therapeutic or prophylactic uses, packaged for 
retail sale  
300441  Medicaments; containing alkaloids or their derivatives, containing ephedrine 
or its salts, for therapeutic or prophylactic uses, packaged for retail sale  
300442  Medicaments; containing alkaloids or their derivatives, containing 
pseudoephedrine (INN) or its salts, for therapeutic or prophylactic uses, 
packaged for retail sale  
300443  Medicaments; containing alkalo ids or their derivatives, containing 
norephedrine or its salts, for therapeutic or prophylactic uses, packaged for 
retail sale  
300449  Medicaments; containing alkaloids or their derivatives; other than ephedrine, 
pseudoephedrine (INN) or norephedrine or th eir salts; for therapeutic or 
prophylactic uses, packaged for retail sale  
300450  Medicaments; containing vitamins or their derivatives, for therapeutic or 
prophylactic use, packaged for retail sale  
300460  Medicaments; containing antimalarial active principles described in 
Subheading Note 2 to this Chapter, for therapeutic or prophylactic uses, 
packaged for retail sale  
300490  Medicaments; consisting of mixed or unmixed products n.e.c. in heading 
no. 3004, for therapeutic or prophylactic uses, package d for retail sale  
300510  Dressings, adhesive; and other articles having an adhesive layer, packed for 
retail sale for medical, surgical, dental or veterinary purposes  
300590  Wadding, gauze, bandages and similar articles; (excluding adhesive 
dressings), impregnated or coated with pharmaceutical substances, packaged 
for retail sale  
300610  Pharmaceutical goods; sterile surgical catgut, suture materials, tissue 
adhesives, laminaria, laminaria tents, absorbable surgical or dental 
haemostatics, an d surgical or dental adhesion barriers  
300620  Pharmaceutical goods; blood -grouping reagents  
300630  Pharmaceutical goods; opacifying preparations for x -ray examinations, 
diagnostic reagents designed to be administered to the patient  G/C/W/779 • G/MA/W/151  
 
- 7 - 
 
  HS2017  PRODUCT DESCRIPTION  
300650  Pharmaceutical goods; first aid boxes and kits  
300670  Pharmaceutical goods; Gel preparations designed to be used in human or 
veterinary medicine as a lubricant for parts of the body for surgical operations 
or physical examinations or as a coupling agent b etween the body and 
medical instruments  
300691  Pharmaceutical goods; appliances identifiable for ostomy use  
300692  Pharmaceutical goods; waste pharmaceuticals  
340111  Soap and organic surface -active products; in the form of bars, cakes, 
moulded shapes, and paper, wadding, felt and nonwovens, impregnated, 
coated or covered with soap or detergent, for toilet use (including medicated 
products)  
340119  Soap and organic surface -active products; in the form of bars, cakes, 
moulded shapes, and paper, wadding, felt and nonwovens, impregnated, 
coated or covered with soap or detergent, not for toilet use  
340120  Soap; in forms n.e.c. in item no. 3401.11  
340130  Organic surface -active products and preparations for washing the skin, in the 
form of li quid or cream and put up for retail sale, whether or not containing 
soap 
340211  Organic surface -active agents; anionic (other than soap), whether or not put 
up for retail sale  
340212  Organic surface -active agents; cationic (other than soap), whether or not put 
up for retail sale  
340213  Organic surface -active agents; non -ionic (other than soap), whether or not 
put up for retail sale  
340219  Organic surface -active agents; whether or not put up for retail sale, n.e.c. in 
heading no. 3402  
340220  Washing and cleaning preparations; surface -active, whether or not containing 
soap (excluding those of heading no. 3401), put up for retail sale  
340290  Washing and cleaning preparations; surface -active, whether or not containing 
soap (excluding those of heading no. 3401), including auxiliary washing 
preparations, not for retail sale  
350400  Peptones and their derivatives; other protein substances and their derivatives 
n.e.c. or included, hide powder, whether or not chromed  
380894  Disinfectants; other than containing goods specified in Subheading Note 1 in 
this Chapter; put up in forms or packings for retail sale or as preparations or 
articles  
382100  Prepared culture media for the development or maintenance of micro -
organisms (including viruses and the like) or of plant, human or animal cells  
382200  Reagents; diagnostic or laboratory reagents on a backing and prepared 
diagnostic or laboratory reagents whether or not on a backing, other than 
those of heading no. 3002 or 3006; certified reference material  
392620  Plastics; articles of apparel and clothing accessories (includin g gloves, mittens 
and mitts)  G/C/W/779 • G/MA/W/151  
 
- 8 - 
 
  HS2017  PRODUCT DESCRIPTION  
392690  Plastics; other articles n.e.c. in chapter 39  
401511  Rubber; vulcanised (other than hard rubber), surgical gloves  
401519  Rubber; vulcanised (other than hard rubber), gloves, mittens and mitts other 
than surgical gloves  
481890  Paper articles; articles of paper, cellulose wadding or fibres, n.e.c. in heading 
no. 4818  
611610  Gloves, mittens and mitts; knitted or crocheted, impregnated, coated or 
covered with plastics or rubber  
621010  Garments; of felt or non -wovens (not knitted or crocheted)  
621020  Garments; overcoats, raincoats, car -coats, capes, cloaks and similar articles, 
men's or boys', of the fabrics of heading no. 5602, 5603, 5903, 5906 or 5907 
(not knitted or crocheted)  
621030  Garments; overcoats, raincoats, car -coats, capes, cloaks and similar articles, 
women's or girls', of the fabrics of heading no. 5602, 5603, 5903, 5906 or 
5907 (not knitted or crocheted)  
621040  Garments; men's or boys', n.e.c. in item no. 6210.2, of the fa brics of heading 
no. 5602, 5603, 5903, 5906 or 5907 (not knitted or crocheted)  
621050  Garments; women's or girls', n.e.c.  in item no. 6210.3, of the fabrics of 
heading no. 5602, 5603, 5903, 5906 or 5907 (not knitted or crocheted)  
621600  Gloves, mittens and mitts (not knitted or crocheted)  
630790  Textiles; made up articles (including dress patterns), n.e.c. in chapter 63, 
n.e.c. in heading no. 6307  
650500  Hats and other headgear; knitted or crocheted, or made up from lace, felt or 
other textile fabric, in the piece (but not in strips), whether or not lined or 
trimmed; hair -nets of any material, whether or not lined or trimmed  
701710  Glassware; laboratory, hygienic or pharmaceutical, whether or not graduated 
or calibrated, of fused quartz or other fused silica  
701720  Glassware; laborato ry, hygienic or pharmaceutical, whether or not graduated 
or calibrated, having a linear co -efficient of expansion not over 5 x 10 (to the 
minus 6), (or 0.000005) per Kelvin with a temperature of 0 -300 degrees C  
701790  Glassware; laboratory, hygienic or pharmaceutical, whether or not graduated 
or calibrated, of glass n.e.c. in heading no. 7017  
841920  Sterilizers; for medical, surgical or laboratory use, not used for domestic 
purposes  
854442  Insulated electric conductors; for a voltage not exceeding 1000 volts, fitted 
with connectors  
900490  Spectacles, goggles and the like; (other than sunglasses) corrective, 
protective or other  
901811  Medical, surgical instruments and appliances; electro -cardiographs  
901812  Medical, surgical instruments and appliances; ultrasonic scanning apparatus  
901813  Medical, surgical instruments and appliances; magnetic resonance imaging 
apparatus  G/C/W/779 • G/MA/W/151  
 
- 9 - 
 
  HS2017  PRODUCT DESCRIPTION  
901814  Medical, surgical instruments and appliances; scintigraphic apparatus  
901819  Medical, surgical instruments and appliances; electro -diagnostic apparatus 
(including apparatus for functional exploratory examination or for checking 
physiological parameters), n.e.c. in item no. 9018.1  
901820  Medical, surgical instruments and appliances; ultra -violet or infra -red ray 
apparatus  
901831  Medical, surgical instruments and appliances; syringes, with or without 
needles  
901832  Medical, surgical instruments and appliances; tubular metal needles and 
needles for sutures  
901839  Medical, surgical instruments and appliances; catheters, cannulae and the like  
901850  Ophthalmic instruments and appliances  
901890  Medical, surgical or dental instruments and appliances; n.e.c. in heading 
no. 9018 
901920  Therapeutic respiration apparatus; ozone, oxygen, aerosol therapy apparatus; 
artificial respiration or other therapeutic respiration apparatus  
902000  Breathing appliances and gas masks; excluding protective masks having 
neither mechanical parts nor replaceable filters and excluding apparatus of 
item no. 9019.20  
902212  Apparatus based on the use of x -rays; including radiography or radiotherapy 
apparatus , whether or not for medical, surgical, dental or veterinary uses, 
computed tomography apparatus  
902213  Apparatus based on the use of x -rays; including radiography or radiotherapy 
apparatus, for dental uses, excluding computed tomography apparatus  
902214  Apparatus based on the use of x -rays; including radiography or radiotherapy 
apparatus, for medical, surgical or veterinary uses, not dental uses, excluding 
computed tomography apparatus  
902219  Apparatus based on the use of x -rays, including radiography o r radiotherapy 
apparatus; for other than medical, surgical, dental or veterinary uses  
902221  Apparatus based on the use of alpha, beta or gamma radiations, including 
radiography or radiotherapy apparatus; for medical, surgical, dental or 
veterinary uses  
902229  Apparatus based on the use of alpha, beta or gamma radiations, including 
radiography or radiotherapy apparatus; (for other than medical, surgical, 
dental or veterinary uses)  
902230  X-ray tubes  
902290  Apparatus based on use of x -rays and similar; parts and accessories (x -ray 
generators, tubes, high tension generators, control panels and desks, screens, 
examination or treatment tables, chairs and like  G/C/W/779 • G/MA/W/151  
 
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  HS2017  PRODUCT DESCRIPTION  
902511  Thermometers and pyrometers; liquid filled, for direct reading, not combined 
with other instruments  
902519  Thermometers and pyrometers; (other than liquid filled, for direct reading), 
not combined with other instruments  
902780  Instruments and apparatus; for physical or chemical analysis, for measuring 
or checking viscosity, porosity, expansion, surface tension or quantities of 
heat, sound or light, n.e.c. in heading no. 9027  
961900  Sanitary towels (pads) and tampons, napkins an d napkin liners for babies and 
similar articles, of any material  
 
  G/C/W/779 • G/MA/W/151  
 
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  ANNEX II  
ADDITIONAL PRODUCTS  
HS2017  PRODUCT DESCRIPTION  
0101 Live horses asses mules & hinnies  
0102 Live bovine animals  
0103 Live swine  
0104 Live sheep & goats  
0105 Live poultry  
0106 Other live animals  
0201 Meat of bovine animals fresh or chilled  
0202 Meat of bovine animals frozen  
0203 Meat of swine fresh chilled or frozen  
0204 Meat of sheep or goats fresh chilled or frozen  
0206 Edible offal of bovine animals swine sheep goats horses asses mules or hinnies 
fresh chilled or frozen  
0207 Meat & edible offal of poultry of 0105 fresh chilled or frozen  
0208 Other meat & edible meat offal fresh chilled or frozen  
0209 Pig fat & poultry fat not extracted fresh chille d frozen salted in brine dried or 
smoked  
0210 Meat & edible offal salted in brine dried or smoked & edible flours & meals of meat 
or meat offal  
0301 Live fish  
0302 Fish fresh or chilled excl  fish fillets & other fish meat of 0304  
0303 Fish frozen excl fish fillets & other fish meat of 0304  
0304 Fish fillets & other fish meat fresh chilled or frozen  
0305 Fish dried salted or in brine smoked fish flours meals & pellets of fish fit for human 
consumption  
0306 Crustaceans live fresh chilled frozen dried salted or in brine smoked crustaceans & 
crustaceans in shell cooked via steaming or boiling frozen dried salted or in brine 
flours meals & pellets of crustaceans fit for human consumption  
0307 Molluscs live fresh chilled frozen dried salted or in brine smoked molluscs flours 
meals & pellets of molluscs fit for human consumption  
0308 Aquatic invertebrates excl  crustaceans & molluscs live fresh chilled frozen dried 
salted or in brine smoked & flours meals & pellets of aquatic invertebrates excl 
crustaceans & molluscs fit for human consumption  
0401 Milk & cream not conc or sweetened  
0402 Milk & cream conc or sw eetened  
0403 Buttermilk curdled milk & cream yogurt kephir & other fermented or acidified milk 
& cream  
0404 Whey & products consisting natural milk constituents nes  
0405 Butter & other fats & oils from milk & diary spreads  
0406 Cheese & curd  
0407 Eggs of birds in shell fresh preserved or cooked  G/C/W/779 • G/MA/W/151  
 
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  HS2017  PRODUCT DESCRIPTION  
0408 Eggs of birds not in shell & egg yolks fresh dried cooked via steaming or boiling or 
preserved  
0409 Natural honey  
0410 Edible products of animal origin nes  
0501 Human hair unworked whether or not washed or scoured & waste of human hair  
0502 Bristles & hair of pigs hogs or boars & badger hair brush making hair & waste 
thereof  
0504 Guts bladders & stomachs of animals excl fish whole & pieces thereof fresh chilled 
frozen salted in brine dried or smo ked 
0505 Skin & other parts of birds & powder & waste of feathers & their parts  
0506 Bones & horn cores unworked defatted simply prepared treated with acid or 
degelatinised & powder & waste of these products  
0507 Ivory tortoise shell whalebone & whalebone hair horns antlers hooves nails claws & 
beaks unworked & their powder & waste  
0508 Coral & similar materials unworked shells of molluscs crustaceans or echinoderms 
& cuttle bone unworked & powder & waste  
0511 Animal products nes dead animals of chap 1 or 3 unfit for human consumption  
0601 Bulbs tubers tuberous roots corms crowns & rhiz omes dormant in growth or in 
flower chicory plants & roots excl roots of 1212  
0602 Other live plants cuttings & slips mushroom spawn  
0603 Cut flowers & buds fit for ornamental purposes  
0604 Parts of plants excl  flowers or flower buds & grasses mosses & lichens for 
ornamental purposes  
0701 Potatoes fresh or chilled  
0702 Tomatoes fresh or chilled  
0703 Onion shallot garlic leeks & other alliaceous vegetables fresh or chilled  
0704 Cabbages cauliflowers kohlrabi kale & similar edible brassicas fresh or chilled  
0705 Lettuce & chicory fresh or chilled  
0706 Carrots turnips & similar edible roots fresh or chilled  
0707 Cucumbers & gherkins fresh or chilled  
0708 Leguminous vegetables fresh or chilled  
0709 Other vegetables fresh or chilled  
0710 Frozen vegetables uncooked or cooked by steaming or boiling  
0711 Vegetables provisionally preserved not for immediate consumption  
0712 Dried vegetables whole cut sliced broken or in powder  
0713 Leguminous vegetables shelled dried  
0714 Manioc arrowroot & similar roots & tubers with high starch or inulin content fresh 
chilled frozen & sago pith  
0801 Coconuts brazil nuts & cashew nuts fresh or dried  
0802 Other nuts fresh or dried  
0803 Bananas fresh or dried  
0804 Dates figs pineapples avocados guavas mangoes & mangosteens fresh or dried  G/C/W/779 • G/MA/W/151  
 
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  HS2017  PRODUCT DESCRIPTION  
0805 Citrus fruit fresh or dried  
0806 Grapes fresh or dried  
0807 Melons & papaws fresh  
0808 Apples pears & quinces fresh  
0809 Apricots cherries peaches plums & sloes fresh  
0810 Other fresh fruits  
0811 Fruit & nuts frozen  
0812 Other fruit & nuts provisionally preserved not for immediate consumption  
0813 Fruit dried excl  0801 to 0806 & mixtures of nuts or dried fruits of chap 8  
0814 Peel of citrus fruit or melons incl  watermelons fresh frozen dried or provisionally 
preserved in brine in sulphur water or in other preservative solutions  
0901 Coffee husks & skins & coffee substitutes containing coffee  
0902 Tea 
0903 Mate 
0904 Pepper of genus piper dried or crush or gro und fruits of the genus capsicum or 
pimenta  
0905 Vanilla  
0906 Cinnamon & cinnamon tree flowers  
0907 Cloves whole fruit cloves & stems  
0908 Nutmeg mace & cardamoms  
0909 Seeds of anise badian  caraway fennel coriander cumin & juniper berries  
0910 Ginger saffron turmeric thyme bay leaves curry & other spices  
1001 Wheat & meslin  
1002 Rye 
1003 Barley  
1004 Oats 
1005 Maize  
1006 Rice 
1007 Grain sorghum  
1008 Buckwheat millet canary seed other cereals  
1101 Wheat or meslin flour  
1102 Cereal flours excl that of wheat or meslin  
1103 Cereal groats meal & pellets  
1104 Cereal grains other worked excl  rice of 1006 & germ of cereals whole rolled flaked 
or ground  
1105 Flour meal powder flakes granules & pellets of potatoes  
1106 Flour meal & powder of dried leguminous vegetables of heading 0713 of sago roots 
or tubers of 0714 or products of chap 8  
1107 Malt G/C/W/779 • G/MA/W/151  
 
- 14 - 
 
  HS2017  PRODUCT DESCRIPTION  
1108 Starches & inulin  
1109 Wheat gluten  
1201 Soya-beans  
1202 Ground -nuts not cooked  
1203 Copra  
1204 Linseed  
1205 Rape or colza seeds  
1206 Sunflower seeds  
1207 Other oil seeds & oleaginous fruits  
1208 Flours & meals of oil seeds or oleaginous fruits excl those of mustard  
1209 Seeds fruit & spores for sowing  
1210 Hop cones fresh or dried powdered or pellet form lupulin  
1211 Plants & parts for perfumery pharmacy insecticidal fungicidal or similar purpo ses 
1212 Locust beans seaweeds & other algae sugar beet & cane fresh chilled frozen or 
dried & other vegetable products mainly for human consumption nes  
1213 Cereal straw & husks unprepared  
1214 Swedes mangolds fodder roots hay lucerne clover sainfoin forage kale lupines 
vetches & similar forage products  
1301 Lac natural gums resins gum -resins & oleoresins  
1302 Vegetable saps & extracts pectic substances pectinates & pectates agar -agar & 
other m ucilages & thickeners from vegetable products  
1401 Vegetable materials of a kind mainly used for plaiting  
1404 Vegetable products nes  
1501 Pig & poultry fat excl those of heading 0209 or 1503  
1502 Fats of bovine animals sheep or goats excl those of 1503  
1503 Lard stearin lard oil oleo oil tallow oil oleostearin not emulsified mixed or otherwise 
prepared  
1504 Fats & oils of fish or marine mammals & their fractions not chemically modified  
1505 Wool grease & fatty substances derived therefrom  
1506 Other animal fats & oils & their fractions not chemically modified  
1507 Soya-bean oil & fractions not chemically modified  
1508 Ground -nut oil & fractions not chemically modified  
1509 Olive oil & fractions not chemically modified  
1510 Other oil & their fractions solely from olives not chemically modified  
1511 Palm oil & fractions not chemically modified  
1512 Sunflower -seed safflower cotton -seed oil & fractions not chemically modified  
1513 Coconut palm kernel or babassu oil & fractions not chemically modified  
1514 Rape mustard or colza oil & its fractions not chemically modified  
1515 Other fixed vegetables oils & fats & their fractions not chemically modified  G/C/W/779 • G/MA/W/151  
 
- 15 - 
 
  HS2017  PRODUCT DESCRIPTION  
1516 Animal or vegetable fats & oils & fractions partly or wholly hydrogenated inter 
esterified re esterified or elaidinised  
1517 Margarine & edible mixtures of preparations of animal or vegetable fats or oil or of 
fractions of different fats or oils of chap 15 excl edible fats or oils or fractions of 
1516 
1518 Animal or vegetable fats & oils & fractions chemically modified excl tho se of 1516 
& inedible mixtures or preparations of animal or vegetable fats or oils or fractions 
of different fats or oils of chap 15 nes  
1520 Glycerol crude glycerol waters & glycerol lyes  
1521 Vegetable waxes spermaceti beeswax & other insect waxes  
1522 Degras & residues from treatment of fatty substances or animal or vegetable 
waxes  
1601 Sausages & similar products of meat offal or blood or food preparations based on 
these products  
1602 Other prepared or preserved meat offal or blood  
1603 Extracts & juices of meat fish crustaceans molluscs or other aquatic invertebrates  
1604 Other fish prepared or preserved or caviar & its substitutes prepared from fish 
eggs 
1605 Crustaceans molluscs & other aquatic invertebrates prepared or preserved  
1701 Solid cane or beet sugar & chemically pure sucrose  
1702 Other solid sugar & sugar syrup not flavoured or coloured artificial honey & 
caramel  
1703 Molasses from extraction or refining of sugar  
1704 Sugar confectionery not containing cocoa  
1801 Cocoa beans  
1802 Cocoa shells husks skins & other waste  
1803 Cocoa paste  
1804 Cocoa butter fat & oil  
1805 Cocoa powder unsweetened  
1806 Chocolates & other food preparations with cocoa  
1901 Malt extract or food preparations of flour groats meal starch or malt extract not 
containing cocoa under 40% by weight of cocoa on defatted basis nes & goods of 
0401 to 0411 not containing cocoa under 5% of weight of cocoa on defatted basis 
nes 
1902 Pasta  prepared & couscous  
1903 Tapioca & substitutes prepared from starch in flakes grains pearls siftings or 
similar forms  
1904 Prepared foods from swelling or roasting of cereals or cereal products prepared nes  
1905 Bakers ware communion wafers empty cachets for pharmaceutical use sealing 
wafers rice paper & similar products  
2001 Vegetables fruit nuts or edible parts of plants prepared or preserved in vinegar or 
acetic acid  
2002 Tomatoes preserved excl by vinegar or acetic acid  
2003 Mushrooms & truffles prepared or preserved excl by vinegar or acetic acid  
2004 Other vegetables prepared or preserved except by vinegar or acetic acid frozen 
excl those of 2006  G/C/W/779 • G/MA/W/151  
 
- 16 - 
 
  HS2017  PRODUCT DESCRIPTION  
2005 Other vegetables prepared or preserved excl by vinegar or acetic acid not frozen 
excl goods of 2006  
2006 Vegetables fruits nuts fruit peel & other parts of plants preserved by sugar  
2007 Jams fruit jellies marmalades fruit nut puree & fruit or nut pastes from cooking  
2008 Fruit nuts & other edible parts of plants nes  
2009 Fruit & vegetable juices unfermented not containing added spirit  
2101 Extracts essences & concentrates of coffee tea or mate & preparations with basis 
of these products or with basis of tea or mate roasted chicory & other roasted 
coffee substitutes & extracts essences & concentrates  
2102 Yeasts & other single -cell micro -organisms dead & prepared baking powders  
2103 Sauces & preparations therefor & mixed condiments & seasonings mustard flour & 
meal & prepared mustard  
2104 Soups & broths & preparations therefor & homogenised composite food 
preparations  
2105 Ice cream & other edible ice  
2106 Food preparations nes  
2201 Water not flavoured or sweetened ice & snow  
2202 Water sweetened or flavoured & non -alcoholic beverages excl fruit or vegetable 
juices of 2009  
2203 Beer from malt  
2204 Wine of fresh grapes or grape must excl those of 2009  
2205 Vermouth & other wine of fresh grape flavoured with plants or aromatic 
substances  
2206 Other fermented beverages mixtures of fermented beverages & mixtures of 
fermented beverages & non -alcoholic beverages nes  
 
__________