RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/EST/6 
25 February 1999 
 (99-0749) 
Working Party on the  
Accession of Estonia Original:   English 
 
 
 
WORKING PARTY ON THE ACCESSION OF ESTONIA 
 
 
Preliminary List  
 
 
  The Ministry of Foreign Affairs of the Republic of Estonia has submitted the following preliminary list of concessions in goods on a provisional basis. 
_____________ 
  
 WT/ACC/SPEC/EST/6 
Page 2 
Preliminary List_  Agricultural Products  
 
 
 The reductions of tariffs provided for in columns 3 and 4 sha ll be implemented in equal annua l rate reductions during the time  period specified in 
column 5. Each of such annual rate reduc tions shall be implemented on 31 December of  the respective year. The reduced rate will  in each stage be rounded off 
to the first decimal.   Estonia shall maintain its applied rates, including other duties and charges:  
- for HS 1205 (rape or colza (canola) seeds, whether or not broken)  at a level not higher than that for HS 1201 (soya beans, whet her or not broken); 
- for HS 1514 (rape or colza (canola) oil and its fractions, whethe r or not refined, but not chemically modified) at a level not higher than that for HS 1507 
(soya-bean oil and its fractions, whether or not refined, but not chemically modified); 
- for HS 2306.40 (oil-cake and other solid residues, whether or not  ground or in the form of pellets, resulting from the extracti on of rape or colza (canola) 
oil) at a level not higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground or in the form of pe llets, resulting from the 
extraction of soya-bean oil). 
 List of abbreviations: AUS  -  Australia CAN  -  Canada 
HUN  -  Hungary 
MEX  -  Mexico NZL  -  New Zealand POL  -  Poland USA  -   United States of America  
  WT/ACC/SPEC/EST/6
 Page 3 
Tariff Item 
Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implemen-
tation Period 
From/To Special 
Safeguard Initial 
Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
01 LIVE ANIMALS       
0101 Live horses, asses, mules and hinnies:  20     
 - Horses:       
0101 11 000 - - Pure-bred breeding animals (EC)  20     
0101 19 - - Other  20     
0101 20 - Asses, mules and hinnies  20     
0102 Live bovine animals:  39     
0102 10 - Pure-bred breeding animals (EC)  0   CAN, USA  
0102 90 -  Other  39     
0103 Live swine:  39     
0103 10 000 -  Pure-bred breeding animals (EC)  39     
 -  Other:       
0103 91 - - Weighing less than 50 kg  39     
0103 92 - - Weighing 50 kg or more  39     
0104 Live sheep and goats:  19     
0104 10 -  Sheep  19     
0104 20 -  Goats  19     
0105 Live poultry, that is to say, fowls of the species Gallus domesticus, 
ducks, geese, turkeys and guinea fowls:  15     
 -  Weighing not more than 185 g:       
0105 11 - - Fowls of the species Gallus domesticus  15     
0105 12 000 - - Turkeys  15     
0105 19 - -  Other  15     
 - Other:       
0105 92 000 - - Fowls of the species Gallus domesticus weighing not more than 
2000 g  15      
 WT/ACC/SPEC/EST/6 
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Tariff Item 
Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implemen-
tation Period 
From/To Special 
Safeguard Initial 
Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
0105 93 000 - - Fowls of the species Gallus domesticus weighing more than 2 
000 g  15     
0105 99 - -  Other  15     
0106 00 Other live animals  20     
02 MEAT AND EDIBLE MEAT OFFAL       
0201 Meat of bovine animals, fresh or chilled:  29   NZL  
0201 10 000 - Carcasses and half-carcasses  29   AUS, USA  
0201 20 - Other cuts with bone in 29 25 1999-2002  AUS, USA  
0201 30 000 - Boneless 29 25 1999-2002  AUS, NZL, 
USA  
0202 Meat of bovine animals, frozen:  33   NZL  
0202 10 000 - Carcasses and half-carcasses  33   AUS, USA  
0202 20 - Other cuts with bone in  33   AUS, USA  
0202 30 - Boneless  33   AUS, NZL, 
USA  
0203 Meat of swine, fresh, chilled or frozen:  33   CAN  
 - Fresh or chilled:       
0203 11 - - Carcasses and half-carcasses  33   HUN, USA  
0203 12 - - Hams, shoulders and cuts thereof, with bone in  33   HUN, USA  
0203 19 - - Other  25   CAN, HUN, 
USA  
 -  F r o z e n :        
0203 21 - - Carcasses and half-carcasses  25   CAN, HUN, 
USA  
0203 22 - - Hams, shoulders and cuts thereof, with bone in  25   CAN, USA  
0203 29 - - Other  10   CAN, HUN, 
USA  
0204 Meat of sheep or goats, fresh, chilled or frozen:  15   NZL  
0204 10 000 - Carcasses and half-carcasses of lamb, fresh or chilled  15      
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Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implemen-
tation Period 
From/To Special 
Safeguard Initial 
Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
 - Other meat of sheep, fresh or chilled:       
0204 21 000 - - Carcasses and half-carcasses  15     
0204 22 - - Other cuts with bone in  15     
0205 00 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen  20     
0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, 
mules or hinnies, fresh, chilled or frozen:  15   CAN, NZL  
0206 10 - Of bovine animals, fresh or chilled  10   USA  
 - Of bovine animals, frozen:       
0206 21 000 - - Tongues  15   CAN, USA  
0206 22 - - Livers  10   CAN, USA  
0206 29 - - Other  10   CAN, USA  
0206 30 - Of swine, fresh or chilled  15   CAN, USA  
 - Of swine, frozen:       
0206 41 - - Livers  10   CAN, USA  
0206 49 - - Other  10   CAN, USA  
0206 80 - Other, fresh or chilled:  15     
0206 80 100 - - For the manufacture of pharmaceutical products (EC)  15     
 - - Other:       
0206 80 910 - - - Of horses, asses, mules and hinnies  15     
0206 80 990 - - - Of sheep and goats  10   NZL  
0206 90 - Other, frozen:  15     
0206 90 100 - - For the manufacture of pharmaceutical products (EC)  15     
 - - Other:       
0206 90 910 - - - Of horses, asses, mules and hinnies  15     
0206 90 990 - - - Of sheep and goats  10   NZL  
0207 Meat and edible offal, of the poultry of heading No 0105, fresh, 
chilled or frozen:  48   CAN  
 - Of fowls of the species Gallus domesticus:        
 WT/ACC/SPEC/EST/6 
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Tariff Item 
Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implemen-
tation Period 
From/To Special 
Safeguard Initial 
Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
0207 11 - - Not cut in pieces, fresh or chilled  48     
0207 12 - - Not cut into pieces, frozen  48     
0207 13 - - Cuts and offal, fresh or chilled  48     
0207 14 - - Cuts and offal, frozen  10   CAN, USA  
 -  O f  t u r k e y s :        
0207 24 - - Not cut in pieces, fresh or chilled  48     
0207 25 - - Not cut in pieces, frozen  48     
0207 26 - - Cuts and offal, fresh or chilled  48     
0207 27 - - Cuts and offal, frozen  10   CAN, USA  
 - Of ducks, geese or guinea fowls:       
0207 32 - - Not cut in pieces, fresh or chilled  48     
0207 33 - - Not cut into pieces, frozen  48   HUN  
0207 34 - - Fatty livers, fresh or chilled  48     
0207 35 - - Other, fresh or chilled  48     
0207 36 - - Other, frozen  48     
0208 Other meat and edible meat offal, fresh, chilled or frozen:  20     
0208 10 - Of rabbits or hares  20     
0208 20 000 - Frogs' legs  20     
0208 90 - Other  20     
0209 00 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise 
extracted, fresh, chilled, frozen, salted, in brine, dried or smoked  43   CAN  
0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible 
flours and meals of meat or meat offal:  59   CAN  
 - Meat of swine:       
0210 11 - - Hams, shoulders and cuts thereof, with bone in  59     
0210 12 - - Bellies (streaky) and cuts thereof  33   CAN, USA  
0210 19 - - Other  33   CAN  
0210 20 - Meat of bovine animals:  33   USA   
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Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implemen-
tation Period 
From/To Special 
Safeguard Initial 
Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
0210 20 100 - - With bone in  33     
0210 20 900 - - Boneless  33     
0210 90 - Other, including edible flours and meals of meat or meat offal  59     
04 DAIRY PRODUCE; BIRDS' EGGS; NATURAL HO NEY; 
EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED       
0401 Milk and cream, not concentrated nor containing added sugar or 
other sweetening matter:  27   NZL  
0401 10 - Of a fat content, by weight, not exceeding 1%  27     
0401 20 - Of a fat content, by weight, exceed ing 1% but not exceeding 6%  27   AUS  
0401 30 - Of a fat content, by weight, exceeding 6%  27     
0402 Milk and cream, concentrated or containing added sugar or other 
sweetening matter:  30   AUS, CAN, 
NZL  
0402 10 - In powder, granules or other solid forms, of a fat content, by 
weight, not exceeding 1,5%  30   AUS  
 - In powder, granules or other solid forms, of a fat content, by 
weight, exceeding 1,5%:       
0402 21 - - Not containing added sugar or other sweetening matter  30   AUS, CAN  
0402 29 - - Other  30   AUS  
 - Other:       
0402 91 - - Not containing added sugar or other sweetening matter  30   AUS, CAN  
0402 99 - - Other  30   AUS  
0403 Buttermilk, curdled milk and cream, yogurt, kephir and other 
fermented or acidified milk and cr eam, whether or not concentrated 
or containing added sugar or other sweetening matter or flavoured 
or containing added fruit, nuts or cocoa:  38     
0403 10 - Yogurt  38     
0403 90 - Other  38      
 WT/ACC/SPEC/EST/6 
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Tariff Item 
Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implemen-
tation Period 
From/To Special 
Safeguard Initial 
Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
0404 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:  38     
0404 10 - Whey and modified whey, whether or not concentrated or 
containing added sugar or other sweetening matter  35   CAN  
0404 90 - Other  38     
0405 Butter and other fats and oils derived from milk; dairy spreads: 40 35 1999-2001  NZL  
0405 10 - Butter 40 35 1999-2001  AUS, CAN  
0405 20 - Dairy spreads 40 35 1999-2001    
0405 90 - Other 40 35 1999-2001    
0406 Cheese and curd: 40 35 1999-2001  AUS, CAN, 
NZL  
0406 10 - Fresh (unripened or uncured) cheese, including whey cheese, and 
curd 40 35 1999-2001    
 - - Pizza cheese, frozen, cut into pieces each weighing not more 
than 1 gram, in containers with a net content of 5 kg or more, of a 
water content, by weight, of 52% or more, and a fat content by weight in the dry matter of 38% or more  5   USA  
0406 20 - Grated or powdered cheese, of all kinds 40 35 1999-2001    
0406 30 - Processed cheese, not grated or powdered 40 35 1999-2001    
0406 40 - Blue-veined cheese 40 35 1999-2001    
0406 90 - Other cheese 40 35 1999-2001  CAN  
0407 00 Birds' eggs, in shell, fresh, preserved or cooked:    21   CAN  
              - Of poultry:                                              
              - - For hatching (EC):                                  
0407 00 110  - - - Of turkeys or geese                             0   CAN  
0407 00 190   - - - Other                                           0   CAN   
  WT/ACC/SPEC/EST/6
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Duty Bound Rate 
of Duty Implemen-
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From/To Special 
Safeguard Initial 
Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
 - - For other purposes:       
0407 00 301 - - - Of hen  21     
0407 00 309 - - - Other                                           21     
0407 00 900   - Of some other birds                                              21     
0408 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:  49     
 - Egg yolks:       
0408 11 - - Dried  49     
0408 19 - - Other  49     
 - Other:       
0408 91 - - Dried  49     
0408 99 - - Other  49     
0409 00 000 Natural honey  20   MEX  
0410 00 000 Edible products of animal origin, not elsewhere specified or 
included  12     
05 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE 
SPECIFIED OR INCLUDED       
0501 00 000 Human hair, unworked, whether or not washed or scoured; waste of 
human hair  0     
0502 Pigs', hogs' or boars' bristles and hair; badger hair and other brush 
making hair; waste of such bristles or hair:  0     
0502 10 000 -  Pigs', hogs' or boars' bristles and hair and waste thereof  0     
0502 90 000 -  Other  0     
0503 00 000 Horsehair and horsehair waste, whether or not put up as a layer with 
or without supporting material  0      
 WT/ACC/SPEC/EST/6 
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Tariff Item 
Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implemen-
tation Period 
From/To Special 
Safeguard Initial 
Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
0504 00 000 Guts, bladders and stomachs of animals (other than fish), whole and 
pieces thereof, fresh, chilled fro zen, salted, in brine, dried or 
smoked  0     
0505 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 cl eaned, disinfected or treated for 
preservation; powder and waste of feathers or parts of feathers:  0     
0505 10 -  Feathers of a kind used for stuffing; down  0     
0505 90 000 -  Other  0     
0506 Bones and horn-cores, unworked, defatted, simply prepared (but not 
cut to shape), treated with acid or  degelatinised; powder and waste 
of these products:  0     
0506 10 000 -  Ossein and bones treated with acid  0     
0506 90 000 -  Other  0     
0507 Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, 
hooves, nails, claws and beaks, unworked or simply prepared but 
not cut to shape; powder an d waste of these products:  0     
0507 10 000 -  Ivory; ivory powder and waste  0     
0507 90 000 -  Other  0     
0508 00 000 Coral and similar materials, unworked or simply prepared but not 
otherwise worked; shells of moll uscs, crustaceans or echinoderms 
and cuttle-bone, unworked or simply prepared but not cut to shape, 
powder and waste thereof  0     
0509 00 Natural sponges of animal origin  0     
0510 00 000 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  20      
  WT/ACC/SPEC/EST/6
 Page 11Tariff Item 
Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implemen-
tation Period 
From/To Special 
Safeguard Initial 
Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
0511 Animal products not elsewhere specified or includ ed; dead animals 
of Chapter 1 or 3, unfit for human consumption:  0   CAN, USA  
0511 10 000 -  Bovine semen  0   CAN  
 -  Other:       
0511 91 --  Products of fish or cr ustaceans, molluscs or other aquatic 
invertebrates; dead animals  of Chapter 3  0     
0511 99 - -  Other  0   CAN  
06 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND 
THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE       
0601 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, 
dormant, in growth or in flower; chicory plants and roots other than roots of heading No 1212:  25     
0601 10 -  Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, 
dormant  25     
0601 20 -  Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in 
growth or in flower; chicory plants and roots  25     
0602 Other live plants (including their roots), cuttings and slips; 
mushroom spawn:  13     
0602 10 -  Unrooted cuttings and slips  13     
0602 20 - Trees, shrubs and bushes, grafted or not, of kinds which bear 
edible fruit or nuts  13     
0602 30 000 -  Rhododendrons and azaleas, grafted or not  13     
0602 40 -  Roses, grafted or not  13     
0602 90 - Other  13     
0603 Cut flowers and flower buds of a kind suitable for bouquets or for 
ornamental purposes, fresh, dried,  dyed, bleached, impregnated or 
otherwise prepared:  20     
0603 10 -  Fresh  20      
 WT/ACC/SPEC/EST/6 
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Tariff Item 
Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implemen-
tation Period 
From/To Special 
Safeguard Initial 
Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
0603 90 000 - Other  20     
0604 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:  17     
0604 10 -  Mosses and lichens  17     
 -  Other:       
0604 91 - -  Fresh  17     
0604 99 - - Other  17     
07 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS       
0701 Potatoes, fresh or chilled:  30     
0701 10 000 -  Seed (EC)  0   CAN  
0701 90 -  Other  30     
0702 00 000 Tomatoes, fresh or chilled  51     
0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh 
or chilled:  30   POL  
0703 10 -  Onions and shallots  30     
0703 20 000 -  Garlic  15   MEX  
0703 90 000 -  Leeks and other alliaceous vegetables  30     
0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, 
fresh or chilled:  30     
0704 10 -  Cauliflowers and headed broccoli  30     
0704 20 000 -  Brussels sprouts  30     
0704 90 -  Other  30     
0705 Lettuce (Lactuca sativ a) and chicory (Cichorium spp.), fresh or 
chilled:  30     
 -  Lettuce:       
0705 11 - -  Cabbage lettuce (head lettuce)  30      
  WT/ACC/SPEC/EST/6
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Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implemen-
tation Period 
From/To Special 
Safeguard Initial 
Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
0705 19 000 - -  Other  30     
  -  Chicory:       
0705 21 000 - -  Witloof chicory (Cichorium intybus var. foliosum)  30     
0705 29 000 - -  Other  30     
0706 Carrots, turnips, salad beetro ot, salsify, celeriac, radishes and 
similar edible roots, fresh or chilled:  30     
0706 10 000 -  Carrots and turnips  30     
0706 90  -  Other  30     
0707 00 Cucumbers and gherkins, fresh or chilled  40     
0708 Leguminous vegetables, shelled or un shelled, fresh or chilled:  40     
0708 10 -  Peas (Pisum sativum)  40     
0708 20 -  Beans (Vigna spp., Phaseolus spp.)  40     
0708 90 000 -  Other leguminous vegetables  40     
0709 Other vegetables, fresh or chilled:  30     
0709 10 000 -  Globe artichokes  30     
0709 20 000 -  Asparagus  30     
0709 30 000 -  Aubergines (egg-plants)  30     
0709 40 000 -  Celery other than celeriac  30     
 -  Mushrooms and truffles:       
0709 51 - -  Mushrooms  30     
0709 52 000 - -  Truffles  30     
0709 60 -  Fruits of the genus Capsicum or of the genus Pimenta  30     
0709 70 000 -  Spinach, New Zeala nd spinach and orache spinach (garden 
spinach)  30     
0709 90 -  Other  30     
0710 Vegetables (uncooked or cooked by steaming or boiling in water), 
frozen:  20   POL  
0710 10 000 -  Potatoes  20      
 WT/ACC/SPEC/EST/6 
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Tariff Item 
Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implemen-
tation Period 
From/To Special 
Safeguard Initial 
Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
 -  Leguminous vegetables, shelled or unshelled:       
0710 21 000 - -  Peas (Pisum sativum)  20     
0710 22 000 - -  Beans (Vigna spp., Phaseolus spp.)  20     
0710 29 000 - -  Other  20     
0710 30 000 -  Spinach, New Zeala nd spinach and orache spinach (garden 
spinach)  20     
0710 40 000 -  Sweet corn  20     
0710 80 -  Other vegetables  20     
0710 90 000 -  Mixtures of vegetables  20     
0711 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:  20     
0711 10 000 -  Onions  20     
0711 20 -  Olives  20     
0711 30 000 -  Capers  20     
0711 40 000 -  Cucumbers and gherkins  20     
0711 90 -  Other vegetables; mixtures of vegetables  20     
0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not 
further prepared:  20     
0712 20 000 -  Onions  20     
0712 30 000 -  Mushrooms and truffles  20     
0712 90 -  Other vegetables; mixtures of vegetables  20     
0713 Dried leguminous vegetables, shelled, whether or not skinned or 
split:  25   CAN  
0713 10 -  Peas (Pisum sativum)  18   CAN  
0713 20 000 - Chickpeas (garbanzos)  22   MEX  
 -  Beans (Vigna spp., Phaseolus spp.):        
  WT/ACC/SPEC/EST/6
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Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
0713 31 000 - -  Beans of the species Vi gna mungo (L.) Hepper or Vigna radiata 
(L.) Wilczek  10   USA  
0713 32 000 - - Small red (Adzuki) beans (Phaseolus or Vigna angularis)  25     
0713 33 - -  Kidney beans, including white pea beans (Phaseolus vulgaris)  18   CAN  
0713 39 000 - -  Other  25     
0713 40 000 -  Lentils  15   CAN  
0713 50 000 -  Broad beans (Vicia faba var. major) and horse beans (Vicia faba 
var. equina, Vicia faba var. minor)  25     
0713 90 -  Other  25     
0714 Manioc, arrowroot, salep, Jeru salem 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:  20     
0714 10 -  Manioc (cassava)  20     
0714 20 -  Sweet potatoes  20     
0714 90 -  Other  20     
08 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR 
MELONS       
0801 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or 
not shelled or peeled:  10     
 - Coconuts:       
0801 11 000 - - Desiccated  10     
0801 19 000 - - Other  10     
 - Brazil nuts:       
0801 21 000 - - In shell  10     
0801 22 000 - - Shelled  10     
 - Cashew nuts:       
0801 31 000 - - In shell  10      
 WT/ACC/SPEC/EST/6 
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Tariff Item 
Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implemen-
tation Period 
From/To Special 
Safeguard Initial 
Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
0801 32 000 - - Shelled  10     
0802 Other nuts, fresh or dried, whether or not shelled or peeled:  10     
 -  A l m o n d s :        
0802 11 - - In shell  5   USA  
0802 12 - - Shelled  5   USA  
 - Hazelnuts or filberts (Corylus spp.):       
0802 21 000 - - In shell  10     
0802 22 000 - - Shelled  10     
 - Walnuts:       
0802 31 000 - - In shell  5   USA  
0802 32 000 - - Shelled  5   USA  
0802 40 000 - Chestnuts (Castanea spp.)  10     
0802 50 000 - Pistachios  5   USA  
0802 90 - Other  10     
0803 00 Bananas, including plantains, fresh or dried  20     
0804 Dates, figs, pineapples, avocados, guavas, mangoes and 
mangosteens, fresh or dried:  10     
0804 10 000 - Dates  5   USA  
0804 20 - Figs  10     
0804 30 000 - Pineapples  10     
0804 40 - Avocados  0   MEX  
0804 50 000 - Guavas, mangoes and mangosteens  0   MEX  
0805 Citrus fruit, fresh or dried:  10     
0805 10 - Oranges  10     
0805 20 - Mandarins (including tang erines and satsumas); clementines, 
wilkings and similar citrus hybrids  10     
0805 30 - Lemons (Citrus limon, Citrus limonum) and limes (Citrus 
aurantifolia)  5   MEX   
  WT/ACC/SPEC/EST/6
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Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
0805 40 - Grapefruit  10     
0805 90 000 - Other  10     
0806 Grapes, fresh or dried:  5     
0806 10 - Fresh  5   USA  
0806 20 - Dried  5   USA  
0807 Melons (including watermelons) and papaws (papayas), fresh:  10     
 - Melons (including watermelons):       
0807 11 000 - - Watermelons  5   USA  
0807 19 000 - - Other  5   USA  
0807 20 000 - Papaws (papayas)  10     
0808 Apples, pears and quinces, fresh:  25   POL  
0808 10 - Apples:  25     
0808 10 100 - - Cider apples, in bulk, fro m 16 September to 15 December  25     
 - - Other:       
0808 10 200 - - - Of the variety Golden Delicious       
 - - - - From 1 January to 31 July  5   NZL  
 - - - - From 1 August to 31 December  25   NZL  
0808 10 500 - - - Of the variety Granny Smith       
 - - - - From 1 January to 31 July  5   NZL  
 - - - - From 1 August to 31 December  25   NZL  
0808 10 900 - - - Other       
 - - - - From 1 January to 31 July  5   NZL  
 - - - - From 1 August to 31 December  25   NZL  
0808 20 - Pears and quinces  25     
0809 Apricots, cherries, peaches (including nectarines), plums and sloes, 
fresh:  20     
0809 10 000 - Apricots  20      
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Tariff Item 
Number Description of Products Base Rate of 
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tation Period 
From/To Special 
Safeguard Initial 
Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
0809 20 - Cherries  20     
0809 30 - Peaches, including nectarines  5   USA  
0809 40 - Plums and sloes:     USA  
0809 40 050 - - Plums       
 - - - From 1 January to 10 June  5   USA  
 - - - From 11 June to 13 June  5   USA  
 - - - From 14 June to 31 December  20   USA  
0809 40 900 - - Sloes       
 - - - From 1 January to 10 June  5   USA  
 - - - From 11 June to 13 June  5   USA  
 - - - From 14 June to 31 December  20   USA  
0810 Other fruit, fresh:  20     
0810 10 - Strawberries  20     
0810 20 - Raspberries, blackberries, mulberries and loganberries  20     
0810 30 - Black, white or red currants and gooseberries  20     
0810 40 - Cranberries, bilberries and othe r fruits of the genus Vaccinium  20     
0810 50 - Kiwifruit  0   NZL  
0810 90 - Other  20     
0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, 
frozen, whether or not containing added sugar or other sweetening 
matter:  30     
0811 10 - Strawberries  30     
0811 20 - Raspberries, blackberries, mulberries, loganberries, black-, white-
or red-currants and gooseberries  30     
0811 90 - Other  30     
0812 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:  20      
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From/To Special 
Safeguard Initial 
Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
0812 10 000 - Cherries  20     
0812 20 000 - Strawberries  20     
0812 90 - Other  20     
0813 Fruit, dried, other than that of headings Nos. 0801 to 0806; mixtures 
of nuts dried fruits of this Chapter:  20     
0813 10 000 - Apricots  20     
0813 20 000 - Prunes  10   USA  
0813 30 000 - Apples  20     
0813 40 - Other fruit  20     
0813 50 - Mixtures of nuts or dried fruits of this Chapter  20     
0814 00 000 Peel of citrus fruit or melons (including watermelons), fresh, frozen, 
dried or provisionally preserved in brine, in sulphur water or in 
other preservative solutions  10     
09 COFFEE, TEA, MATÉ AND SPICES       
0901 Coffee, whether or not roaste d or decaffeinated; coffee husks and 
skins; coffee substitutes containing coffee in any proportion:  18   POL  
 -  Coffee, not roasted:       
0901 11 000 - -  Not d ecaffeinated  12     
0901 12 000 - -  Decaffeinated  18     
 -  Coffee, roasted:       
0901 21 000 - -  Not d ecaffeinated  18     
0901 22 000 - -  Decaffeinated  18     
0901 90 - Other  18     
0902 Tea, whether or not flavoured:  10     
0902 10 000 -  Green tea (not fermented)  in immediate packings of a content not 
exceeding 3kg  10     
0902 20 000 -  Other green tea (not fermented)  10      
 WT/ACC/SPEC/EST/6 
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Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implemen-
tation Period 
From/To Special 
Safeguard Initial 
Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
0902 30 000 -  Black tea (fermented) an d partly fermented tea, in immediate 
packings of a content not exceeding 3kg  10     
0902 40 000 -  Other black tea (fermented) and other partly fermented tea  10     
0903 00 000 Maté  0     
0904 Pepper of the genus Piper ; dried or crushed or ground fruits of the 
genus Capsicum or of the genus Pimenta:  10     
 -   P e p p e r :        
0904 11 - -  Neither crushed nor ground  10     
0904 12 000 - -  Crushed or ground  10     
0904 20 -  Fruits of the genus Capsicum or of the genus Pimenta, dried or 
crushed or ground  10     
0905 00 000 Vanilla  10     
0906 Cinnamon and cinnamon-tree flowers:  10     
0906 10 000 -  Neither crushed nor ground  10     
0906 20 000 -  Crushed or ground  10     
0907 00 000 Cloves (whole fruit, cloves and stems)  10     
0908 Nutmeg, mace and cardamoms:  15     
0908 10 -  Nutmeg  10   USA  
0908 20 -  Mace  15     
0908 30 000 -  Cardamoms  15     
0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper 
berries:  10   USA  
0909 10 -  Seeds of anise or badian  10     
0909 20 000 -  Seeds of coriander  10     
0909 30 -  Seeds of cumin  10     
0909 40 -  Seeds of caraway  10     
0909 50 - Seeds of fennel; juniper berries  10      
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From/To Special 
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Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
0910 Ginger, saffron, turmeric (cur cuma), thyme, bay leaves, curry and 
other spices:  10   USA  
0910 10 -  Ginger  10     
0910 20 -  Saffron  10     
0910 30 000 -  Turmeric (curcuma)  10     
0910 40 -  Thyme; bay leaves  10     
0910 50 000 -  Curry  10     
 -  Other spices:       
0910 91 - -  Mixtures referred to in Note 1 (b) to this Chapter  10     
0910 99 - -  Other  10     
10 CEREALS       
1001 Wheat and meslin: 35 32 1999-2001  CAN  
1001 10 000 -  Durum wheat  20   AUS, CAN, 
USA  
1001 90 -  Other: 35 32 1999-2001  AUS, CAN, 
USA  
1001 90 100 - -  Spelt for sowing (EC)  20   AUS  
 - -  Other spelt, common wheat and meslin:       
1001 90 910 - - -  Common wheat and meslin seed 35 32 1999-2001    
1001 90 990 - - -  Other 35 32 1999-2001    
1002 00 000 Rye  59     
1003 00 Barley 45 40 1999-2003  AUS, CAN, 
USA  
1004 00 000 Oats 45 40 1999-2003  AUS, CAN  
1005 Maize (corn):  20     
1005 10 -  Seed  20   CAN  
1005 90 000 - Other  5   USA  
 - - Popcorn  5   USA   
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From/To Special 
Safeguard Initial 
Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
1006 Rice:  10   AUS  
1006 10 -  Rice in the husk (paddy or rough)  10     
1006 20 -  Husked (brown) rice  10     
1006 30 -  Semi-milled or wholly milled rice, whether or not polished or 
glazed  5   AUS, USA  
1006 40 000 -  Broken rice  10     
1007 00 Grain sorghum  20     
1008 Buckwheat, millet and canary seed; other cereals:  20     
1008 10 000 -  Buckwheat  20     
1008 20 000 -  Millet  20     
1008 30 000 -  Canary seed  20     
1008 90 -  Other cereals  20     
 - - Wild rice  10   USA  
11 PRODUCTS OF THE MILLING INDUSTRY; MALT; 
STARCHES; INULIN; WHEAT GLUTEN       
1101 00 Wheat or meslin flour  40   CAN, USA  
1102 Cereal flours other than of wheat or meslin:  50     
1102 10 000 -  Rye flour  50     
1102 20 -  Maize (corn) flour  50     
1102 30 000 -  Rice flour  50     
1102 90 -  Other  50     
1103 Cereal groats, meal and pellets:  50     
 -  Groats and meal:       
1103 11 - -  Of wheat  50     
1103 12 000 - -  Of oats  50     
1103 13 - -  Of maize (corn)  50     
1103 14 000 - -  Of rice  50     
1103 19 - -  Of other cereals  50      
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Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
 -  Pellets:       
1103 21 000 - -  Of wheat  50     
1103 29 - -  Of other cereals  50     
1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked, 
pearled, sliced or kibbled), except rice of heading No  1006; germ of cereals, whole, rolle d, flaked or ground:  50     
 -  Rolled or flaked grains:       
1104 11 - -  Of barley  50     
1104 12 - -  Of oats  50     
1104 19 - -  Of other cereals  50     
 -  Other worked grains (for example, hulled, pearled, sliced or 
kibbled):       
1104 21 - -  Of barley  50     
1104 22 - -  Of oats  50     
1104 23 - -  Of maize (corn)  50     
1104 29 - -  Of other cereals  50     
1104 30 -  Germ of cereals, whole, rolled, flaked or ground  50     
1105 Flour, meal, powder, flakes, granules and pellets of potatoes:  30     
1105 10 000 - Flour, meal and powder  30     
1105 20 000 -  Flakes, granules and pellets  30     
1106 Flour, meal and  powder of the dried leguminous vegetables of 
heading No  0713, of sago or of roots or tubers of heading No  0714 or of the products of Chapter 8:  20     
1106 10 000 - Of the dried leguminous vegetables of heading No 0713  20     
1106 20 - Of sago or of roots or tubers of heading No 0714  20     
1106 30 - Of the products of Chapter 8  20     
1107 Malt, whether or not roasted:  35   USA  
1107 10 - Not roasted  35   CAN   
 WT/ACC/SPEC/EST/6 
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Tariff Item 
Number Description of Products Base Rate of 
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of Duty Implemen-
tation Period 
From/To Special 
Safeguard Initial 
Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
1107 20 000 -  Roasted  35     
1108 Starches; inulin:  50     
 -  Starches:       
1108 11 000 - -  Wheat starch  50     
1108 12 000 - -  Maize (corn) starch  50     
1108 13 000 - -  Potato starch  50     
1108 14 000 - -  Manioc (cassava) starch  50     
1108 19 - -  Other starches  50     
1108 20 000 -  Inulin  50     
1109 00 000 Wheat gluten, whether or not dried  30     
12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS 
GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER       
1201 00 Soya beans, whether or not broken  0   USA  
1202 Ground-nuts, not roasted or otherwise cooked, whether or not 
shelled or broken:  0     
1202 10 -  In shell  0   USA  
1202 20 000 -  Shelled, whether or not broken  0   USA  
1203 00 000 Copra 10 0 1999-2004    
1204 00 Linseed, whether or not broken 3 0 1999-2004  CAN  
1205 00 Rape or colza seeds, whether or not broken 5 0 1999-2004  CAN  
1206 00 Sunflower seeds, whether or not broken 10 0 1999-2004    
1207 Other oil seeds and oleaginous fruits, whether or not broken: 10 0 1999-2004    
1207 10 -  Palm nuts and kernels 10 0 1999-2004    
1207 20 -  Cotton seeds  0   USA  
1207 30 -  Castor oil seeds 10 0 1999-2004    
1207 40 -  Sesamum seeds 10 0 1999-2004    
1207 50 -  Mustard seeds 10 0 1999-2004     
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Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
1207 60 -  Safflower seeds 10 0 1999-2004    
 -  Other:       
1207 91 - -  Poppy seeds 10 0 1999-2004    
1207 92 - -  Shea nuts (karite nuts) 10 0 1999-2004    
1207 99 - -  Other 10 0 1999-2004    
1208 Flours and meals of oil seeds or oleaginous fruits, other than those 
of mustard: 10 0 1999-2004    
1208 10 000 -  Of soya beans 10 0 1999-2004    
1208 90 000 -  Other  0   CAN  
1209 Seeds, fruit and spores, of a kind used for sowing:  10     
 -  Beet seed:       
1209 11 000 - -  Sugar beet seed  10     
1209 19 000 - -  Other  10     
 -  Seeds of forage plants, other than beet seed:       
1209 21 000 - -  Lucerne (alfalfa) seed  10     
1209 22 - -  Clover (Trifolium spp.) seed  10     
1209 23 - -  Fescue seed  10     
1209 24 000 - -  Kentucky blue grass (Poa pratensis L.) seed  10     
1209 25 - -  Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed  10     
1209 26 000 - -  Timothy grass seed  10     
1209 29 - -  Other  10     
1209 30 000 -  Seeds of herb aceous plants cultivated principally for their flowers  10     
 -  Other:       
1209 91 - -  Vegetable seeds  10     
1209 99 - -  Other  10     
1210 Hop cones, fresh or dried, whether or not ground, powdered or in 
the form of pellets; lupulin:  10      
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Tariff Item 
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tation Period 
From/To Special 
Safeguard Initial 
Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
1210 10 000 -  Hop cones, neither ground nor powdered nor in the form of 
pellets  10     
1210 20 -  Hop cones, ground, powdered or in the form of pellets; lupulin  10     
1211 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:  10     
1211 10 000 -  Liquorice roots  10     
1211 20 000 -  Ginseng roots  10     
1211 90 -  Other  10     
1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, 
fresh or dried, whether or not ground; fruit stones and kernels and 
other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for 
human consumption, not elsewhere specified or included:  18     
1212 10 -  Locust beans, includin g locust bean seeds  18     
1212 20 000 -  Seaweeds and other algae  18     
1212 30 000 -  Apricot, peach or plum stones and kernels  18     
 -  Other:       
1212 91 - -  Sugar beet  18     
1212 92 000 - -  Sugar cane  18     
1212 99 - -  Other  18     
1213 00 000 Cereal straw and husks, un prepared, whether or not chopped, 
ground, pressed or in the form of pellets  0     
1214 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:  10      
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Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
1214 10 000 -  Lucerne (alfalfa) meal and pellets  5   CAN  
1214 90 -  Other  10     
13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND 
EXTRACTS       
1301 Lac; natural gums, resins, gum-resins and oleoresins (for example, 
balsams):  0     
1301 10 000 -  Lac  0     
1301 20 000 -  Gum Arabic  0     
1301 90 -  Other  0     
1302 Vegetable saps and extracts; pectic substances, pectinates and 
pectates; agar-agar and other mucilages and thickeners, whether or 
not modified, derived from vegetable products:  15     
 -  Vegetable saps and extracts:       
1302 11 000 - -  Opium  15     
1302 12 000 - -  Of liquorice  15     
1302 13 000 - -  Of hops  15     
1302 14 000 - -  Of pyrethrum or of the roots of plants containing rotenone  15     
1302 19 - -  Other  15     
1302 20 -  Pectic substances, pectinates and pectates  15     
 -  Mucilages and thickeners, whether or not modified, derived from 
vegetable products:       
1302 31 000 - -  Agar-agar  15     
1302 32 - -  Mucilages and thickeners, whether or not modified, derived 
from locust beans, locust bean seeds or guar seeds  15     
1302 39 000 - -  Other  15     
14 VEGETABLE PLAITING MATERIALS; VEGETABLE 
PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED        
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Tariff Item 
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Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
1401 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):  0     
1401 10 000 -  Bamboos  0     
1401 20 000 -  Rattans  0     
1401 90 000 -  Other  0     
1402 Vegeta ble materials of a kind used primarily as stuffing or as 
padding (for example, kapok, vegetable hair and eel-grass), whether 
or not put up as a layer with or without supporting material:  0     
1402 10 -  Kapok  0     
1402 90 000 - Other  0     
1403 Vegetable materials of a kind used primarily in brooms or in 
brushes (for example, broomcorn, piassava, couch-grass and istle), 
whether or not in hanks or bundles:  0     
1403 10 000 -  Broomcorn (Sorghum vulgare var. technicum)  0     
1403 90 000 -  Other  0     
1404 Vegetable products not elsewhere specified or included:  0     
1404 10 000 -  Raw vegetable materials of a kind used primarily in dyeing or 
tanning  0     
1404 20 000 -  Cotton linters  0     
1404 90 000 -  Other  0     
15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR 
CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; 
ANIMAL OR VEGETABLE WAXES       
1501 00 Pig fat (including lard) and poultry fat, other than that of heading 
No 0209 or 1503  48      
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Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
1502 00 Fats of bovine animals, sheep or goats, other than those of heading 
No 1503  10     
1503 00 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not 
emulsified or mixed or otherwise prepared  10     
1504 Fats and oils and their fractions, of fish or marine mammals, 
whether or not refined, but not chemically modified:  17     
1504 10 - Fish-liver oils and their fractions  17     
1504 20 - Fats and oils and their fractions, of fish, other than liver oils  17     
1504 30 - Fats and oils and their fractions, of marine mammals  17     
1505 Wool grease and fatty substances derived therefrom (including 
lanolin):  15     
1505 10 000 - Wool grease, crude  15     
1505 90 000 - Other  15     
1506 00 000 Other animal fats and oils and their fractions, whether or not 
refined, but not chemically modified  10     
1507 Soya- bean oil and its fractions, whether or not refined, but not 
chemically modified: 5 0 1999-2004    
1507 10 - Crude oil, whether or not degummed 5 0 1999-2004  USA  
1507 90 - Other 5 0 1999-2004  USA  
1508 Ground-nut oil and its fractions, whether or not refined, but not 
chemically modified:  15     
1508 10 - Crude oil  15     
1508 90 - Other  15     
1509 Olive oil and its fractions, whether or not refined, but not 
chemically modified:  20     
1509 10 - Virgin  20     
1509 90 000 - Other  20      
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of Duty Implemen-
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Safeguard Initial 
Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
1510 00 Other oils and their fractions, obtained solely from olives, whether 
or not refined, but not chemically modified, including blends of 
these oils or fractions with oils or fractions of heading No 1509  20     
1511 Palm oil and its fractions, whether or not refined, but not 
chemically modified: 20 0 1999-2004    
1511 10 - Crude oil 20 0 1999-2004    
1511 90 - Other 20 0 1999-2004    
1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, 
whether or not refined, but not chemically modified: 15 0 1999-2004    
 - Sunflower-seed or safflower oil and fractions thereof:       
1512 11 - - Crude oil 10 0 1999-2004  USA  
1512 19 - - Other 10 0 1999-2004  USA  
 - Cotton-seed oil and its fractions:       
1512 21 - - Crude oil, whether or not gossypol has been removed 15 0 1999-2004    
1512 29 - - Other 15 0 1999-2004    
1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, 
whether or not refined, but not chemically modified: 20 0 1999-2004    
 - Coconut (copra) oil and its fractions:       
1513 11 - - Crude oil 20 0 1999-2004    
1513 19 - - Other 20 0 1999-2004    
 - Palm kernel or babassu oil and fractions thereof:       
1513 21 - - Crude oil 20 0 1999-2004    
1513 29 - - Other 20 0 1999-2004    
1514 Rape, colza or mustard oil and fractions thereof, whether or not 
refined, but not chemically modified: 5 0 1999-2004  CAN  
1514 10 - Crude oil 5 0 1999-2004  CAN  
1514 90 - Other 5 0 1999-2004  CAN   
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Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
1515 Other fixed vegetable fats and oils (including jojoba oil) and their 
fractions, whether or not refined, but not chemically modified: 20 0 1999-2004    
 - Linseed oil and its fractions:       
1515 11 000 - - Crude oil 20 0 1999-2004    
1515 19 - - Other 20 0 1999-2004    
 - Maize (corn) oil and its fractions:       
1515 21 - - Crude oil 20 0 1999-2004    
1515 29 - - Other 20 0 1999-2004    
1515 30 - Castor oil and its fractions 20 0 1999-2004    
1515 40 000 - Tung oil and its fractions 20 0 1999-2004    
1515 50 - Sesame oil and its fractions 20 0 1999-2004    
1515 60 - Jojoba oil and its fractions 20 0 1999-2004    
1515 90 - Other 20 0 1999-2004    
1516 Animal or vegetable fats and oils and their fractions, partly or 
wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared:  20     
1516 10 - Animal fats and oils and their fractions  20     
1516 20 - Vegetable fats and oils and their fractions 20 0 1999-2004    
1517 Margarine; edible mixtures or preparations of animal or vegetable 
fats or oils or of fractions of different fats or oils of this Chapter, 
other than edible fats or oils or their fractions of heading No  1516: 35 0 1999-2004    
1517 10 - Margarine, excluding liquid margarine 35 0 1999-2004  AUS  
1517 90 - Other 35 0 1999-2004     
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Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
1518 00 Animal or vegetable fats and oils and their fractions, boiled, 
oxidised, dehydrated, sulphurised, blown, polymerised by heat in 
vacuum or in inert gas or otherw ise chemically modified, excluding 
those of heading No  1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or 
oils of this Chapter, not elsewhere specified or included 15 0 1999-2004    
1520 00 000 Glycerol, crude; glycerol waters and glycerol lyes  6     
1521 Vegetable waxes (other than tr iglycerides), beeswax, other insect 
waxes and spermaceti, whether or not refined or coloured:  10     
1521 10 - Vegetable waxes  10     
1521 90 - Other  10     
1522 00 Degras; residues resulting from the treatment of fatty su bstances or 
animal or vegetable waxes  10     
16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, 
MOLLUSCS OR OTHER AQUATIC INVERTEBRATES       
1601 00 Sausages and similar products, of meat, meat offal or blood; food 
preparations based on these products  39   CAN  
1602 Other prepared or preserved meat, meat offal or blood:  39   CAN  
1602 10 000 - Homogenised preparations  39     
1602 20 - Of liver of any animal  39     
 - Of poultry of heading No  0105:       
1602 31 - - Of turkeys  39     
1602 32 - - Of fowls of the species Gallus domesticus  39     
1602 39 - - Other  39     
 -  O f  s w i n e :        
1602 41 - - Hams and cuts thereof  25   CAN  
1602 42 - - Shoulders and cuts thereof  25   CAN  
1602 49 - - Other, including mixtures  39   USA   
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of Duty Implemen-
tation Period 
From/To Special 
Safeguard Initial 
Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
1602 50 - Of bovine animals  25   CAN, USA  
1602 90 - Other, including preparations of blood of any animal  25   CAN  
17 SUGARS AND SUGAR CONFECTIONERY       
1701 Cane or beet sugar and chemically pure sucrose, in solid form:  40   POL  
 - Raw sugar not containing added flavouring or colouring matter:       
1701 11 - - Cane sugar  0   AUS  
1701 12 - - Beet sugar  40     
 - Other:       
1701 91 000 - - Containing added flavouring or colouring matter  40     
1701 99 - - Other  0   AUS  
1702 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:  30     
 - Lactose and lactose syrup:       
1702 11 000 - - Containing by weight 99% or more lactose, expressed as 
anhydrous lactose, calcu lated on the dry matter  30     
1702 19 000 - - Other  30     
1702 20 - Maple sugar and maple syrup  0   CAN  
1702 30 - Glucose and glucose syrup, not containing fructose or containing 
in the dry state less than 20% by weight of fructose  30     
1702 40 - Glucose and glucose syrup, containing in the dry state at least 
20% but less than 50% by weight of fructose  30     
1702 50 000 - Chemically pure fructose  30     
1702 60 - Other fructose and fructose syrup, containing in the dry state more 
than 50% by weight of fructose  30     
1702 90 - Other, including invert sugar  15   USA  
1703 Molasses resulting from the extraction or refining of sugar:  30      
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1 2 3 4 5 6 7 8 
1703 10 000 - Cane molasses  30     
1703 90 000 - Other  25     
1704 Sugar confectionery (including white chocolate), not containing 
cocoa:  10   AUS, POL  
1704 10 - Chewing gum, whether or not sugar-coated  5   USA  
1704 90 - Other  10   USA  
18 COCOA AND COCOA PREPARATIONS       
1801 00 000 Cocoa beans, whole or broken, raw or roasted  5     
1802 00 000 Cocoa shells, husks, skins and other cocoa waste  5     
1803 Cocoa paste, whether or not defatted:  15     
1803 10 000 - Not defatted  15     
1803 20 000 - Wholly or partly defatted  15     
1804 00 000 Cocoa butter, fat and oil  12     
1805 00 000 Cocoa powder, not containing added sugar or other sweetening 
matter  16     
1806 Chocolate and other food preparations containing cocoa:  20   AUS, CAN  
1806 10 - Cocoa powder, containing added sugar or other sweetening matter  20     
1806 20 - 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  15   USA  
 - Other, in blocks, slabs or bars:       
1806 31 000 - - Filled  15   CAN, USA  
1806 32 - - Not filled  15   USA  
1806 90 - Other  15   CAN, USA  
19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; 
PASTRYCOOKS' PRODUCTS        
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1 2 3 4 5 6 7 8 
1901 Malt extract; food preparations of flour, 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 heading Nos 0401 to  0404, not containing cocoa or containing less than 5% by 
weight of cocoa calculated on a totally defatted basis, not elsewhere 
specified or included:  25     
1901 10 000 - Preparations for infant use, put up for retail sale  25   AUS  
1901 20 000 - Mixes and doughs for the preparation of bakers' wares of heading 
No  1905  25   AUS  
1901 90 - Other  25   AUS  
1902 Pasta, whether or not cooked or stuffed (with meat or other 
substances) or otherwise prepar ed, such as spaghetti, macaroni, 
noodles, lasagne, gnocchi, ravioli,  cannelloni; couscous, whether or 
not prepared:  22   USA  
 - Uncooked pasta, not stuffed or otherwise prepared:       
1902 11 000 - - Containing eggs  22   AUS  
1902 19 - - Other  22   AUS  
1902 20 - Stuffed pasta, whether or not cooked or otherwise prepared  22   AUS  
1902 30 - Other pasta  22   AUS  
1902 40 - Couscous  22   AUS  
1903 00 000 Tapioca and substitutes therefor prepared from starch, in the form 
of flakes, grains, pearls, siftings or similar forms  30     
1904 Prepared foods obtained by th e 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 and meal), pre-cooked or otherwise prepared, not 
elsewhere specified or included:  30      
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1 2 3 4 5 6 7 8 
1904 10 - Prepared foods obtained by the swelling or roasting of cereals or 
cereal products  25   AUS  
1904 20 - Prepared foods obtained from unroasted cereal flakes or from 
mixtures of unroasted cereal flak es and roasted cereal flakes or 
swelled cereals  30     
1904 90 - Other  25   AUS  
1905 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:  15   AUS, USA  
1905 10 000 - Crispbread  15   AUS  
1905 20 - Gingerbread and the like  15   AUS  
1905 30 - Sweet biscuits; waffles and wafers  15   AUS  
1905 40 - Rusks, toasted bread and similar toasted products  15   AUS  
1905 90 - Other  15   AUS  
20 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR 
OTHER PARTS OF PLANTS       
2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or 
preserved by vinegar or acetic acid:  30     
2001 10 000 -  Cucumbers and gherkins  25   HUN  
2001 20 000 -  Onions  30     
2001 90 -  Other  25   HUN  
2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic 
acid:  30     
2002 10 -  Tomatoes, whole or in pieces  30     
2002 90 -  Other  30     
2003 Mushrooms and truffles, prepared or preserved otherwise than by 
vinegar or acetic acid:  30      
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1 2 3 4 5 6 7 8 
2003 10 -  Mushrooms  30     
2003 20 000 -  Truffles  30     
2004 Other vegetables prepared or preserved otherwise than by vinegar 
or acetic acid, frozen, other than products of heading No 2006:  25     
2004 10 -  Potatoes 18 15 1999-2003  CAN, USA  
2004 90 -  Other vegetables and mixtures of vegetables  25   HUN  
2005 Other vegetables prepared or preserved otherwise than by vinegar 
or acetic acid, not frozen, other than products of heading No 2006:  30     
2005 10 000 -  Homogenized vegetables  30     
2005 20 -  Potatoes 20 15 1999-2003  USA  
2005 40 000 -  Peas (Pisum sativum)  25   HUN  
 -  Beans (Vigna spp., Phaseolus spp.):       
2005 51 000 - -  Beans, shelled  30     
2005 59 000 - -  Other  30     
2005 60 000 -  Asparagus  30     
2005 70 -  Olives  30     
2005 80 000 -  Sweet corn (Zea ma ys var. saccharata)  5   USA  
2005 90 -  Other vegetables and mixtures of vegetables  25   HUN  
2006 00 Vegetables, fruit, nuts, fruit- peel and other parts of plants, 
preserved by sugar (drained, glacé or crystallized)  30     
2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut 
pastes, being cooked preparations, whether or not containing added 
sugar or other sweetening matter:  30     
2007 10 -  Homogenised preparations  30     
 -  Other:       
2007 91 - -  Citrus fruit  30     
2007 99 - -  Other  15   USA   
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Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
2008 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 el sewhere specified or included:  30     
 -  Nuts, ground-nuts and other seeds, whether or not mixed 
together:       
2008 11 - -  Ground-nuts:  30     
2008 11 100 - - -  Peanut butter  5   USA  
 - - -  Other, in immediate packings of a net content:       
 - - - - Exceeding 1kg:       
2008 11 920 - - - - - Roasted  30     
2008 11 940 - - - - - Other  30     
 - - - - Not exceeding 1kg:       
2008 11 960 - - - - - Roasted  30     
2008 11 980 - - - - - Other  30     
2008 19 - -  Other, including mixtures  15   USA  
2008 20 -  Pineapples  30     
2008 30 -  Citrus fruit  30     
2008 40 -  Pears  30     
2008 50 -  Apricots  30     
2008 60 -  Cherries  30     
2008 70 -  Peaches  30     
2008 80 -  Strawberries  30     
 -  Other, including mixtures other than those of subheading No. 
2008 19:                      
2008 91 000 - -  Palm hearts  30     
2008 92 - -  Mixtures  30     
2008 99 - -  Other  30      
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1 2 3 4 5 6 7 8 
2009 Fruit juices (including grape must) and vegetable juices, 
unfermented and not containing added spirit, whether or not 
containing added sugar or other sweetening matter:  45     
 -  Orange juice:       
2009 11 - -  Frozen  5   MEX, USA  
2009 19 - -  Other  5   USA  
2009 20 -  Grapefruit juice  5   USA  
2009 30 -  Juice of any other single citrus fruit  45   HUN  
2009 40 -  Pineapple juice  45     
2009 50 -  Tomato juice  45   HUN  
2009 60 -  Grape juice (including grape must)  45   HUN  
2009 70 -  Apple juice  45     
2009 80 -  Juice of any other single fruit or vegetable  45     
2009 90 -  Mixtures of juices:  45   HUN  
 - -  Of a density exceeding 1,33 g/cm³ at 20 °C:       
 - - -  Mixtures of apple and pear juice:       
2009 90 110 - - - -  Of a value not exceeding 22 ECU per 100 kg net weight  15   USA  
2009 90 190 - - - -  Other  15   USA  
 - - -  Other:       
2009 90 210 - - - -  Of a value not exceeding 30 ECU per 100 kg net weight  45     
2009 90 290 - - - -  Other  45     
 - -  Of a density not exceeding 1,33 g/cm³ at 20 °C:       
 - - -  Mixtures of apple and pear juice:       
2009 90 310 - - - -  Of a value not exceeding 18 ECU per 100 kg net weight and 
with an added sugar content exceeding 30% by weight  15   USA  
2009 90 390 - - - -  Other  15   USA  
 - - -  Other:       
 - - - -  Of a value exceeding 30 ECU per 100 kg net weight:        
 WT/ACC/SPEC/EST/6 
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Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
 - - - - -  Mixtures of citrus fruit juices and pineapple juice:       
2009 90 410 - - - - - -  Containing added sugar  15   USA  
2009 90 490 - - - - - -  Other  15   USA  
 - - - - -  Other:       
2009 90 510 - - - - - -  Containing added sugar  45     
2009 90 590 - - - - - -  Other  45     
 - - - -  Of a value not exceeding 30 ECU per 100 kg net weight:       
 - - - - -  Mixtures of citrus fruit juices and pineapple juice:       
2009 90 710 - - - - - -  With an added sugar content exceeding 30% by weight  15   USA  
2009 90 730 - - - - - -  With an added suga r content not exceeding 30 % by weight  15   USA  
2009 90 790 - - - - - -  Not containing added sugar  15   USA  
 - - - - -  Other:       
 - - - - - -  With an added sugar content exceeding 30% by weight:       
2009 90 920 - - - - - - - Mixtures of juices of tropical fruit  15   USA  
2009 90 940 - - - - - - - Other  45     
 - - - - - -  With an added sugar content not exceeding 30% by 
weight:       
2009 90 950 - - - - - - - Mixtures of juices of tropical fruit  15   USA  
2009 90 960 - - - - - - - Other  45     
 - - - - - -  Not containing added sugar:       
2009 90 970 - - - - - - - Mixtures of juices of tropical fruit  15   USA  
2009 90 980 - - - - - - - Other  45     
21 MISCELLANEOUS EDIBLE PREPARATIONS       
2101 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:  25   POL   
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Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
 - Extracts, essences and concentr ates of coffee, and preparations 
with a basis of these extracts, esse nces or concentrates or with a 
basis of coffee:       
2101 11 - - Extracts, essences and concentrates  5   USA  
2101 12 - - Preparations with a basi s of these extracts, essences or 
concentrates or with a basis of coffee  10     
2101 20 - Extracts, essences and c oncentrates, of tea or maté, and 
preparations with a basis of these ex tracts, essences or concentrates, 
or with a basis of tea or maté  25     
2101 30 - Roasted chicory and other roasted coffee su bstitutes, and extracts, 
essences and concentrates thereof  10     
2102 Yeasts (active or inactive); othe r single-cell micro-organisms, dead 
(but not including vaccines of head ing No  3002); prepared baking 
powders:  30     
2102 10 - Active yeasts  30     
2102 20 - Inactive yeasts; other single-cell micro-organisms, dead  30     
2102 30 000 - Prepared baking powders  30     
2103 Sauces and preparations therefor; mixed condiments and mixed 
seasonings; mustard flour and meal and prepared mustard:  20   CAN  
2103 10 000 - Soya sauce  20     
2103 20 000 - Tomato ketchup and other tomato sauces  20     
2103 30 - Mustard flour and meal and prepared mustard  20   CAN  
2103 90 - Other  20   CAN  
2104 Soups and broths and preparations therefor; homogenised 
composite food preparations:  10   POL  
2104 10 - Soups and broths and preparations therefor  10   USA  
2104 20 000 - Homogenised composite food preparations  10   USA  
2105 00 Ice cream and other edible ice, whether or not containing cocoa  15   POL, USA   
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and Charges 
1 2 3 4 5 6 7 8 
2106 Food preparations not elsewhere specified or included:  15   POL  
2106 10 - Protein concentrates and textured protein substances 15 0 1999-2004  USA  
2106 90 - Other  15   USA  
22 BEVERAGES, SPIRITS AND VINEGAR.       
2201 Waters, including natural or artificial mineral waters and aerated 
waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow:  10     
2201 10 -  Mineral waters and aerated waters  10     
2201 90 000 -  Other  10     
2202 Waters, including mineral wate rs and aerated waters, containing 
added sugar or other sweetening matter or flavoured, and other non-
alcoholic beverages, not including fruit or vegetable juices of heading No  2009:  25   CAN, POL  
2202 10 000 -  Waters, including mineral waters and aerated waters, containing 
added sugar or other sweetening matter or flavoured  15   CAN  
2202 90 -  Other  25     
2203 00 Beer made from malt                  20 0 1999-2002  USA  
2204 Wine of fresh grapes, including fortified wines; grape must other 
than that of heading No  2009:  30     
2204 10 - Sparkling wine  10   AUS, HUN, 
USA  
 - Other wine; grape must with fermentation prevented or arrested by 
the addition of alcohol:       
2204 21      - - In containers holding 2 litres or less  15   AUS, USA  
2204 29      - - Other    25   AUS  
2204 30      - Other grape must        30     
2205 Vermouth and other wine of fresh grapes flavoured with plants or 
aromatic substances: 30 0 1999-2004     
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1 2 3 4 5 6 7 8 
2205 10      -  In containers holding 2 litres or less 30 0 1999-2004    
2205 90      - Other 30 0 1999-2004    
2206 00 Other fermented beverages (for example, cider, perry, mead); 
mixtures of fermented beverages and mixtures of fermented 
beverages and non-alcoholic beverages, not elsewhere specified or included 30 0 1999-2004    
2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 
80% vol or higher; ethyl alcohol and other spirits, denatured, of any 
strength: 20 0 1999-2004    
2207 10      - Undenatured ethyl alcohol of an alcoholic strength by volume of 
80% vol or higher 20 0 1999-2004  CAN  
2207 20 000   -  Ethyl alcohol and other spirits, denatured, of any strength 15 0 1999-2004  USA  
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of 
less than 80% vol; spirits, liqueurs and other spirituous beverages: 40 0 1999-2004  CAN, POL  
2208 20      - Spirits obtained by distilling grape wine or grape marc 40 0 1999-2004    
2208 30 -  Whiskies 40 0 1999-2004  CAN  
2208 40 - Rum and taffia 40 0 1999-2004  USA  
2208 50 -  Gin and Geneva       
2208 60 - Vodka 40 0 1999-2004  USA  
2208 70 - Liqueurs and cordials 40 0 1999-2004  USA  
2208 90 -  Other 40 0 1999-2004    
 - - Tequila 40 0 1999-2004  MEX  
 - - Mezcal 40 0 1999-2004  MEX  
2209 00 Vinegar and substitutes for vinega r obtained from acetic acid  30     
23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; 
PREPARED ANIMAL FODDER        
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and Charges 
1 2 3 4 5 6 7 8 
2301 Flours, meals and pellets, of meat or meat offal, of fish or of 
crustaceans, molluscs or other aquatic invertebrates, unfit for 
human consumption; greaves:  20     
2301 10 000 - Flours, meals and pellets, of meat or meat offal; greaves  20     
2301 20 000 - Flours, meals and pellets, of fish or of crustaceans, molluscs or 
other aquatic invertebrates  20     
2302 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:  30     
2302 10 - Of maize (corn)  30     
2302 20 - Of rice  30     
2302 30 - Of wheat  30     
2302 40 - Of other cereals  30     
2302 50 000 - Of leguminous plants 30 0 1999-2004    
2303 Residues of starch manufacture and similar residues, beet- pulp, 
bagasse and other waste of sugar manufacture, brewing or distilling 
dregs and waste, whether or not in the form of pellets:  30     
2303 10 - Residues of starch manufactur e and similar residues  5   USA  
2303 20 - Beet-pulp, bagasse and other waste of sugar manufacture  30     
2303 30 000 - Brewing or distilling dregs and waste  30     
2304 00 000 Oil-cake and other solid residues, whether or not ground or in the 
form of pellets, resulting from the extraction of soya-bean oil  0   USA  
2305 00 000 Oil-cake and other solid residues, whether or not ground or in the 
form of pellets, resulting from the extraction of ground-nut oil  0     
2306 Oil-cake and other solid residues, whether or not ground or in the 
form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading No  2304 or 2305:  0     
2306 10 000 - Of cotton seeds  0   USA   
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1 2 3 4 5 6 7 8 
2306 20 000 - Of linseed  0     
2306 30 000 - Of sunflower seeds  0     
2306 40 000 - Of rape or colza seeds  0   CAN  
2306 50 000 - Of coconut or copra  0     
2306 60 000 - Of palm nuts or kernels  0     
2306 70 000 - Of maize (corn) germ  0     
2306 90 - Other  0     
2307 00 Wine lees; argol  30     
2308 Vegetable materials and vegetable waste, vegetable residues and 
by-products, whether or not in the form of pellets, of a kind used in 
animal feeding, not elsewh ere specified or included:  10     
2308 10 000 - Acorns and horse-chestnuts  10     
2308 90 - Other  10     
2309 Preparations of a kind used in  animal feeding:  35   CAN, POL  
2309 10 - Dog or cat food, put up for retail sale  15   CAN, USA  
2309 90 - Other  35     
24 TOBACCO AND MANUFACTURED TOBACCO 
SUBSTITUTES       
2401 Unmanufactured tobacco; tobacco refuse:  5   CAN  
2401 10 -  Tobacco, not ste mmed/stripped  5   USA  
2401 20 -  Tobacco, partly or who lly stemmed/strippe d  5   USA  
2401 30 000 -  Tobacco refuse  5   USA  
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco 
substitutes:   18     
2402 10      -  Cigars, cheroots and cigarillos, containing tobacco  10   MEX, USA  
2402 20      -  Cigarettes containing tobacco            18   MEX, USA  
2402 90 000 - Other                                              10   USA   
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1 2 3 4 5 6 7 8 
2403 Other manufactured tobacco and manufactured tobacco substitutes; 
"homogenized" or "reconstituted" tobacco; tobacco extracts and 
essences:  20     
2403 10 -  Smoking tobacco, whether or  not containing tobacco substitutes 
in any proportion  20   MEX, USA  
 -  Other:       
2403 91 000 - -  "Homogenized" or "reconstituted" tobacco  10   MEX, USA  
2403 99 - -  Other  10   USA  
ex 2905 43 000* - -  Mannitol  10   USA  
ex 2905 44* - -  D-glucitol (sorbitol)  10   USA  
3301 Essential oils (terpeneless or not), including concretes and 
absolutes; resinoids; extracted oleo resins; concentrates of essential 
oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-
products of the deterpenation 
of essential oils; aqueous distillates and aqueous solutions of 
essential oils:  5   USA  
 - Essential oils of citrus fruit:       
3301 11 - - Of bergamot  5     
3301 12 - - Of orange  5     
3301 13 - - Of lemon  5     
3301 14 - - Of lime  5     
3301 19 - - Other  5     
 - Essential oils other than those of citrus fruit:       
3301 21 - - Of geranium  5     
3301 22 - - Of jasmin  5     
3301 23 - - Of lavender or of lavandin  5     
3301 24 - - Of peppermint (Mentha piperita)  5     
3301 25 - - Of other mints  5      
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1 2 3 4 5 6 7 8 
3301 26 - - Of vetiver  5     
3301 29 - - Other  5     
3301 30 000 - Resinoids  5     
3301 90 - Other  5     
ex 3501* Casein, caseinates and other casei n derivatives; casein glues:  10   USA  
ex 3501 10* -  Casein  10   AUS  
ex 3501 90* -  Other  10     
ex 3502* Albumins, (including concentrates of two or more whey proteins, 
containing by weight more than 80% whey proteins, calculated on 
the dry matter), albuminates and other albumin derivatives:  10   USA  
 - Egg albumin:       
ex 3502 11* - - Dried  10     
ex 3502 19* - - Other  10     
ex 3502 20* - Milk albumin, including concentrates of two or more whey 
proteins  10     
ex 3502 90* -  Other  10     
ex 3503 00* Gelatin (including gelatin in rectangular (including square) sheets, 
whether or not surface-worked or coloured) and gelatin derivatives; 
isinglass; other glues of animal origin, excluding casein glues of 
heading No  3501  10   USA  
3504 00 000 Peptones and their derivatives; other protein substances and their 
derivatives, not elsewhere specifi ed or included; hide powder, 
whether or not chromed 5 0 1999-2004  USA  
ex 3505* Dextrins and other modified starches (for example, pregelatinised 
or esterified starches); glues based on starches, or on dextrins or 
other modified starches:  10   USA  
ex 3505 10* -  Dextrins and other modified starches  10     
ex 3505 20* -  Glues  10      
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1 2 3 4 5 6 7 8 
ex 3809 10* -  With a basis of amylaceous substances  10   USA  
ex 3824 60* - Sorbitol other than that of subheading 2905 44  10   USA  
4101 Raw hides and skins of bovine or equine animals (fresh, or salted, 
dried, limed, pickled or otherwise preserved, but not tanned, 
parchment-dressed or further prepared), whether or not dehaired or split:  8   AUS, NZL  
4101 10 - Whole hides and skins of bovine animals, of a weight per skin not 
exceeding 8 kg when simply dried, 10  kg when dry-salted, or 14 kg 
when fresh, wet-salted or otherwise preserved  8   NZL  
 - Other hides and skins of bovine animals, fresh or wet-salted:       
4101 21 000 - - Whole  8   NZL  
4101 22 000 - - Butts and bends  8     
4101 29 000 - - Other  8   NZL  
4101 30 - Other hides and skins of bovine animals, otherwise preserved  8   NZL  
4101 40 000 - Hides and skins of equine animals  8     
4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled 
or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than 
those excluded by Note 1 (c) to this Chapter:  8   AUS, NZL  
4102 10 - With wool on  8   NZL  
 - Without wool on:       
4102 21 000 - - Pickled  8   NZL  
4102 29 000 - - Other  8   NZL  
4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or 
otherwise preserved, but not tanned, parchment-dressed or further 
prepared), whether or not dehaired or split, other than those 
excluded by Note 1 (b) or 1 (c) to this Chapter:  10   AUS  
4103 10 - Of goats or kids  10      
  WT/ACC/SPEC/EST/6
 Page 49Tariff Item 
Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implemen-
tation Period 
From/To Special 
Safeguard Initial 
Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
4103 20 000 - Of reptiles  10     
4103 90 000 - Other  10     
4301 Raw furskins (including head s, tails, paws and other pieces or 
cuttings, suitable for furriers' use), other than raw hides and skins of 
heading No 4101, 4102 or 4103:  15     
4301 10 000     - Of mink, whole, with or without head, tail or paws   15     
4301 20      - Of rabbit or hare, whole, with or without head, tail or paws  15     
4301 30 000 - Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian 
and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, 
whole, with or without head, tail or paws       15     
4301 40 000  - Of beaver, whole, with or without head, tail or paws   15     
4301 50 000 - Of musk-rat, whole, with or without head, tail or paws   15     
4301 60 - Of fox, whole, with or without head, tail or paws  15     
4301 70      - Of seal, whole, with or without head, tail or paws    15     
4301 80      - Other furskins, whole, with or without head, tail or paws  15     
4301 90 000 - Heads, tails, paws and other pieces or cuttings, suitable for 
furriers' use   15     
5001 00 000 Silk-worm cocoons suitable for reeling  10     
5002 00 000 Raw silk (not thrown)   10     
5003 Silk waste (including cocoons unsuitable for reeling, yarn waste and 
garnetted stock):  10     
5003 10 000 -  Not carded or combed   10     
5003 90 000 -  Other   10     
5101 Wool, not carded or combed: 5 0 1999-2003  NZL  
 -  Greasy, including fleece-washed wool:       
5101 11 000 - -  Shorn wool  5 0 1999-2003  AUS, NZL  
5101 19 000 - -  Other  5 0 1999-2003  AUS, NZL  
 -  Degreased, not carbonised:        
 WT/ACC/SPEC/EST/6 
Page 50 
Tariff Item 
Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implemen-
tation Period 
From/To Special 
Safeguard Initial 
Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
5101 21 000 - -  Shorn wool  5 0 1999-2003  AUS, NZL  
5101 29 000 - -  Other  5 0 1999-2003  AUS, NZL  
5101 30 000 -  Carbonised  5 0 1999-2003  AUS, NZL  
5102 Fine or coarse animal hair, not carded or combed:  8   NZL  
5102 10 -  Fine animal hair  8     
5102 20 000 -  Coarse animal hair   8     
5103 Waste of wool or of fine or coarse animal hair, including yarn waste 
but excluding garnetted stock:  8   NZL  
5103 10 -  Noils of wool or of fine animal hair  8     
5103 20 -  Other waste of wool or of fine animal hair  8     
5103 30 000 -  Waste of coarse animal hair   8     
5201 00 Cotton, not carded or combed  0   AUS, USA  
5202 Cotton waste (including yarn waste and garnetted stock):  10     
5202 10 000 -  Yarn waste (including thread waste)   10     
 -  Other:       
5202 91 000 - -  Garnetted stock   10     
5202 99 000 - -  Other   10     
5203 00 000 Cotton, carded or combed   5     
5301 Flax, raw or processed but not spun; flax tow and waste (including 
yarn waste and garnetted stock):  10     
5301 10 000 - Flax, raw or retted   10     
 - Flax, broken, scutched, hackled or otherwise processed, but not 
spun:       
5301 21 000 - - Broken or scutched   10     
5301 29 000 - - Other   10     
5301 30 - Flax tow and waste  10      
  WT/ACC/SPEC/EST/6
 Page 51Tariff Item 
Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implemen-
tation Period 
From/To Special 
Safeguard Initial 
Negotiating 
Rights Other Duties 
and Charges 
1 2 3 4 5 6 7 8 
5302 True hemp (Cannabis sativa L.), raw or processed but not spun; tow 
and waste of true hemp (including yarn waste and garnetted stock):  10     
5302 10 000 - True hemp, raw or retted  10     
5302 90 000 - Other   10     
* Tariff rates for respective Chapter are provided in the schedule for industrial products.  
 WT/ACC/SPEC/EST/6 
Page 52 
Preliminary List_  Industrial Products  
 
Commitments under sectoral agreements are indicated in the supporting table. 
The reductions of tariffs provided for in columns 3 and 4 shall be implemented in equal annual rate reductions during  the time -period specified in column 5. 
Each of such annual rate reductions shall be im plemented on 31 December of the respective year. 
The reduced rate will in each stage be  rounded off to the first decimal. 
 
Tariff Item 
Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implementation 
Period from/to Initial 
Negotiating 
Right Other Duties 
and Charges
1 2 3 4 5 6 7 
03 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC 
INVERTEBRATES     
0301 Live fish:  16   
0301 10 - Ornamental fish  16   
 - Other live fish:     
0301 91 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, 
Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)  16   
0301 92 000 - - Eels (Anguilla spp.)  16   
0301 93 000 - - Carp  16   
0301 99 - - Other  16   
0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No 
0304:  25   
 - Salmonidae, excluding livers and roes:     
0302 11 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, 
Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and 
Oncorhynchus chrysogaster)  25   
0302 12 000  - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, 
Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo 
salar) and rhodurus), Atlantic salmon (Salmo salar) and Danube salmon 
(Hucho hucho)  25   
0302 19 000 - - Other  25   
 -Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae,  
Scophthalmidae and Citharidae), excluding livers and roes:      
  WT/ACC/SPEC/EST/6
 Page 53Tariff Item 
Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implementation 
Period from/to Initial 
Negotiating 
Right Other Duties 
and Charges
1 2 3 4 5 6 7 
0302 21 - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, 
Hippoglossus stenolepis)  25   
0302 22 000 - - Plaice (Pleuronectes platessa)  25   
0302 23 000 - - Sole (Solea spp.)  25   
0302 29 - - Other  25   
 - Tunas (of the genus Thunnus), skipjack or stripe- bellied bonito (Euthynnus 
(Katsuwonus) pelamis), excluding livers and roes:     
0302 31 - - Albacore or longfinned tunas (Thunnus alalunga)  25   
0302 32 - - Yellowfin tunas (Thunnus albacares)  25   
0302 33 - - Skipjack or stripe-bellied bonito  25   
0302 39 - - Other  25   
0302 40 - Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes  25   
0302 50 - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers 
and roes  25   
 - Other fish, excluding livers and roes:     
0302 61 - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), 
brisling or sprats (Sprattus sprattus)  25   
0302 62 000 - - Haddock (Melanogrammus aeglefinus)  25   
0302 63 000 - - Coalfish (Pollachius virens)  25   
0302 64 - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)  25   
0302 65 - - Dogfish and other sharks  25   
0302 66 000 - - Eels (Anguilla spp.)  25   
0302 69 - - Other  25   
0302 70 000 - Livers and roes  25   
0303 Fish, frozen, excluding fish fillets and other fish meat of heading No  0304:  12  CAN 
0303 10 000 - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, 
Onchorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou, and Oncorhynchus chrysogaster), excluding livers and 
roes  12  CAN 
 - Other salmonidae, excluding livers and roes:      
 WT/ACC/SPEC/EST/6 
Page 54 
Tariff Item 
Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implementation 
Period from/to Initial 
Negotiating 
Right Other Duties 
and Charges
1 2 3 4 5 6 7 
0303 21 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, 
Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and 
Oncorhynchus chrysogaster)  12   
0303 22 000 - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)  12   
0303 29 000 - - Other  12   
 - Flat fish (Pleuronectidae, Both idae, Cynoglossidae, Soleidae, 
Scophthalmidae and Citharidae), excluding livers and roes:     
0303 31 - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, 
Hippoglossus stenolepis)  12   
0303 32 000 - - Plaice (Pleuronectes platessa)  12   
0303 33 000 - - Sole (Solea spp.)  12   
0303 39 - - Other  12   
 - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus 
(Katsuwonus) pelamis), excluding livers and roes:     
0303 41 - - Albacore or longfinned tunas (Thunnus alalunga)  12   
0303 42 - - Yellowfin tunas (Thunnus albacares)  12   
0303 43 - - Skipjack or stripe-bellied bonito  12   
0303 49 - - Other  12   
0303 50 - Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes  12  CAN 
0303 60 - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers 
and roes  12   
 - Other fish, excluding livers and roes:     
0303 71 - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), 
brisling or sprats (Sprattus sprattus)  12   
0303 72 000 - - Haddock (Melanogrammus aeglefinus)  12   
0303 73 000 - - Coalfish (Pollachius virens)  12   
0303 74 - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)  12  CAN 
0303 75 - - Dogfish and other sharks  12   
0303 76 000 - - Eels (Anguilla spp.)  12  CAN 
0303 77 000 - - Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)  12   
0303 78 - - Hake (Merluccius spp., Urophycis spp.)  12   
0303 79 - - Other  12  CAN  
  WT/ACC/SPEC/EST/6
 Page 55Tariff Item 
Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implementation 
Period from/to Initial 
Negotiating 
Right Other Duties 
and Charges
1 2 3 4 5 6 7 
0303 80 - Livers and roes  12   
0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or 
frozen:  12  CAN, POL 
0304 10 - Fresh or chilled  12  
0304 20 - Frozen fillets  12  
0304 90 - Other  12  
0305 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:  12  CAN 
0305 10 000 - Flours, meals and pellets of fish, fit for human consumption  12   
0305 20 000 - Livers and roes, dried, smoked, salted or in brine  12   
0305 30 - Fish fillets, dried, salted or in brine, but not smoked  12   
 - Smoked fish, including fillets:     
0305 41 000 - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, 
Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, 
Oncorhynchus masou, Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)  12  CAN 
0305 42 000 - - Herrings (Clupea harengus, Clupea pallasii)  12   
0305 49 - - Other  12   
 - Dried fish, whether or not salted but not smoked:     
0305 51 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)  12   
0305 59 - - Other  12   
 - Fish, salted but not dried or smoked and fish in brine:     
0305 61 000 - - Herrings (Clupea harengus, Clupea pallasii)  12  CAN 
0305 62 000 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)  12   
0305 63 000 - - Anchovies (Engraulis spp.)  12   
0305 69 - - Other  12   
0306 Crustaceans, whether in sh ell or not, live, fresh, chilled,  frozen, dried, salted or 
in brine; crustaceans, in shell, cooke d by steaming or by boiling in water, 
whether or not chilled, frozen, dried, salted or in brine; flours, meals and 
pellets of crustaceans, f it for human consumption:  12  AUS, CAN 
 - Frozen:      
 WT/ACC/SPEC/EST/6 
Page 56 
Tariff Item 
Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implementation 
Period from/to Initial 
Negotiating 
Right Other Duties 
and Charges
1 2 3 4 5 6 7 
0306 11 - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus 
spp.)  12  MEX 
0306 12 - - Lobsters (Homarus spp.)  12  CAN, MEX
0306 13 - - Shrimps and prawns  12  CAN, MEX
0306 14 - - Crabs  12  MEX 
0306 19 - - Other, including flours, meals and pellets of crustaceans, fit for human 
consumption 12   
 - Not frozen:     
0306 21 000 - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus 
spp.)  12  MEX 
0306 22 - - Lobsters (Homarus spp.)  12  MEX 
0306 23 - - Shrimps and prawns  12  MEX 
0306 24 - - Crabs  12   
0306 29 - - Other, including flours, meals and pellets of crustaceans, fit for human 
consumption  12   
0307 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 brin e; flours, meals and pellets of aquatic 
invertebrates other than crust aceans, fit for human consumption: 18   
0307 10 - Oysters  10  MEX 
 - Scallops, including queen scallops, of the genera Pecten, Chlamys or 
Placopecten:     
0307 21 000 - - Live, fresh or chilled  10  MEX 
0307 29 - - Other  18   
 - Mussels (Mytilus spp., Perna spp.):     
0307 31 - - Live, fresh or chilled  18   
0307 39 - - Other  18   
 - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid 
(Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):     
0307 41 - - Live, fresh or chilled  10  MEX 
0307 49 - - Other  10  MEX 
 - Octopus (Octopus spp.):      
  WT/ACC/SPEC/EST/6
 Page 57Tariff Item 
Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implementation 
Period from/to Initial 
Negotiating 
Right Other Duties 
and Charges
1 2 3 4 5 6 7 
0307 51 000 - - Live, fresh or chilled  10  MEX 
0307 59 - - Other:  18   
0307 60 000 - Snails, other than sea snails  10  MEX 
 - Other, including flours, meals and pellets of aquatic invertebrates other than 
crustaceans, fit for human consumption:    
0307 91 000 - - Live, fresh or chilled  10  MEX 
0307 99 - - Other  18   
1603 00 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic 
invertebrates  30   
1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish 
eggs:  25  CAN 
 - Fish, whole or in pieces, but not minced:     
1604 11 000 - - Salmon  25   
1604 12 - - Herrings  25  CAN 
1604 13 - - Sardines, sardinella and brisling or sprats  25   
1604 14 - -  Tunas, skipjack and bonito (Sarda spp.)  25   
1604 15 - - Mackerel  25  CAN 
1604 16 000 - - Anchovies  25   
1604 19 - - Other  25   
1604 20 - Other prepared or preserved fish  25   
1604 30 - Caviar and caviar substitutes  25  CAN 
1605 Crustaceans, molluscs and other aquatic inve rtebrates, prepared or preserved:  25   
1605 10 000 - Crab  25  
1605 20 - Shrimps and prawns  25  
1605 30 -  Lobster  25  
1605 40 000 - Other crustaceans  25  
1605 90 - Other  25  
25 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, 
LIME AND CEMENT  8  USA 
2501 00 Salt (including table salt and denatured salt) and pure sodium chloride, 
whether or not in aqueous solution or containing added anti-caking or free-
flowing agents; sea water  8    
 WT/ACC/SPEC/EST/6 
Page 58 
Tariff Item 
Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implementation 
Period from/to Initial 
Negotiating 
Right Other Duties 
and Charges
1 2 3 4 5 6 7 
2502 00 000 Unroasted iron pyrites  8   
2503 00 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and 
colloidal sulphur  0  CAN 
2504 Natural graphite:  8   
2504 10 000 -  In powder or in flakes  8   
2504 90 000 -  Other  8   
2505 Natural sands of all kinds, whether or not coloured, other than metal- bearing 
sands of Chapter 26:  8   
2505 10 -  Silica sands and quartz sands  8   
2505 90 000 -  Other  8   
2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed 
or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape:  8   
2506 10 000 -  Quartz  8   
 -  Quartzite:     
2506 21 000 - -  Crude or roughly trimmed  8   
2506 29 000 - -  Other  8   
2507 00 Kaolin and other kaolinic clays, whether or not calcined  8   
2508 Other clays (not including expanded clays of heading No  6806), andalusite, 
kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths:  8   
2508 10 000 -  Bentonite  8   
2508 20 000 -  Decolourising earths and fuller's earth  8   
2508 30 000 -  Fire-clay  8   
2508 40 -  Other clays  8   
2508 50 000 -  Andalusite, kyanite and sillimanite  8   
2508 60 000 -  Mullite  8   
2508 70 -  Chamotte or dinas earths  8   
2509 00 000 Chalk  8   
2510 Natural calcium phosphates, natural aluminium calcium phosphates and 
phosphatic chalk:  8   
2510 10 000 -  Unground  8    
  WT/ACC/SPEC/EST/6
 Page 59Tariff Item 
Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implementation 
Period from/to Initial 
Negotiating 
Right Other Duties 
and Charges
1 2 3 4 5 6 7 
2510 20 000 -  Ground  8   
2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), 
whether or not calcined, other than barium oxide of heading No  2816:  8   
2511 10 00 -  Natural barium sulphate (barytes)  8   
2511 20 000 -  Natural barium carbonate (witherite)  8   
2512 00 000 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and 
similar siliceous earths, whether or not calcined, of an apparent specific 
gravity of 1 or less  8   
2513 Pumice stone; emery; natural corundum, natural garnet and other natural 
abrasives, whether or not heat-treated:  8   
 -  Pumice stone:     
2513 11 000 - -  Crude or in irregular pieces , including crushed pumice ("bimskies")  8   
2513 19 000 - -  Other  8   
2513 20 000 - Emery, natural corundum, natural garnet and other natural abrasives  8   
2514 00 000 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, 
into blocks or slabs of a rectangular (including square) shape  8   
2515 Marble, travertine, ecaussine and other calcareous monumental or building 
stone of an apparent specific gravity of 2,5 or more, and alabaster, whether or 
not roughly trimmed or merely cut, by sawing or otherwise, into blocks or 
slabs of a rectangular (including square) shape:  8   
 -  Marble and travertine:     
2515 11 000 - -  Crude or roughly trimmed  8   
2515 12 - -  Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape  8   
2515 20 000 -  Ecaussine and other calcareous monumental or building stone; alabaster  8   
2516 Granite, porphyry, basa lt, sandstone and other monum ental or building stone, 
whether or not roughly trimmed or merely cut, by sawing or otherwise, into 
blocks or slabs of a rectangular (including square) shape:  8   
 -  Granite:     
2516 11 000 - -  Crude or roughly trimmed  8   
2516 12 - -  Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape  8   
 -  Sandstone:      
 WT/ACC/SPEC/EST/6 
Page 60 
Tariff Item 
Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implementation 
Period from/to Initial 
Negotiating 
Right Other Duties 
and Charges
1 2 3 4 5 6 7 
2516 21 000 - -  Crude or roughly trimmed  8   
2516 22 - -  Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape  8   
2516 90 -  Other monumental or building stone  8   
2517 Pebbles, gravel, broken or crushed stone, of a kind commonly used for 
concrete aggregates, for road metalling or for railway or other ballast, shingle 
and flint, whether or no t heat-treated; macadam of  slag, dross or similar 
industrial waste, whether or not incorp orating the materials cited in the first 
part of the heading; tarred macadam; granules, chippings and powder, of 
stones of heading No  2515 or  2516, whether or not heat-treated:  8   
2517 10 -  Pebbles, gravel, broken or crushed stone, of a kind commonly used for 
concrete aggregates, for road metalling or for railway or other ballast, shingle 
and flint, whether or  not heat-treated  8   
2517 20 000 -  Macadam of slag, dross or similar industrial waste, whether or not 
incorporating the materials cited in subheading 2517  8   
2517 30 000 -  Tarred macadam  8   
 -  Granules, chippings and powder, of stones of heading No  2515 or  2516, 
whether or not heat-treated:     
2517 41 000 - -  Of marble  8   
2517 49 000 - -  Other  8   
2518 Dolomite, whether or not calcined; dolomite, roughly trimmed or merely cut, 
by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; agglomerated dolomit e (including tarred dolomite):  8   
2518 10 000 -  Dolomite not calcined  8   
2518 20 000 -  Calcined dolomite  8   
2518 30 000  glomerated dolomite (including tarred dolomite)  8   
2519 Natural magnesium carbonate (ma gnesite); fused magnesia; dead-burned 
(sintered) magnesia, whether or not containing small quantities of other oxides 
added before sintering; other magnesium oxide, whether or not pure:  8   
2519 10 000 -  Natural magnesium carbonate (magnesite)  8   
2519 90 -  Other  8    
  WT/ACC/SPEC/EST/6
 Page 61Tariff Item 
Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implementation 
Period from/to Initial 
Negotiating 
Right Other Duties 
and Charges
1 2 3 4 5 6 7 
2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium 
sulphate) whether or not coloured, with or without small quantities of 
accelerators or retarders:  8   
2520 10 000 -  Gypsum; anhydrite  8   
2520 20 -  Plasters  8   
2521 00 000 Limestone flux; limestone and other calcareous stone, of a kind used for the 
manufacture of lime or cement  8   
2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and 
hydroxide of heading No 2825:  8   
2522 10 000 -  Quicklime  8   
2522 20 000 -  Slaked lime  8   
2522 30 000 -  Hydraulic lime  8   
2523 Portland cement, aluminous cement, slag cement, supersulphate cement and 
similar hydraulic cements, whether or not coloured or in the form of clinkers:  8   
2523 10 000 -  Cement clinkers  8   
 -  Portland cement:     
2523 21 000 - -  White cement, whether or not artificially coloured  5  MEX 
2523 29 000 - -  Other  5  MEX 
2523 30 000 -  Aluminous cement  8   
2523 90 -  Other hydraulic cements  8   
2524 00 Asbestos  0  CAN 
2525 Mica, including splittings; mica waste:  8   
2525 10 000 -  Crude mica and mica rifted into sheets or splittings  8   
2525 20 000 -  Mica powder  8   
2525 30 000 -  Mica waste  8   
2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or 
otherwise, into blocks or slabs of a rectangular (including square) shape; talc:  8   
2526 10 000 -  Not crushed, not powdered  8   
2526 20 000 -  Crushed or powdered  8   
2527 00 000 Natural cryolite; natural chiolite  8    
 WT/ACC/SPEC/EST/6 
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1 2 3 4 5 6 7 
2528 Natural borates and concentrates thereo f (whether or not calcined), but not 
including borates separated from natural brine; natural boric acid containing 
not more than 85% of H3BO3 calculated on the dry weight:  8   
2528 10 000 -  Natural sodium borates and concentrates thereof (whether or not calcined)  8   
2528 90 000 -  Other  8   
2529 Felspar; leucite; nepheline and nepheline syenite; fluorspar:  8   
2529 10 000 -  Felspar  8   
 -  Fluorspar:     
2529 21 000 - -  Containing by weight 97% or less of calcium fluoride  8   
2529 22 000 - -  Containing by weight more than 97% of calcium fluoride  8   
2529 30 000 -  Leucite; nepheline and nepheline syenite  8   
2530 Mineral substances not elsewh ere specified or included:  8   
2530 10 -  Vermiculite, perlite and chlorites, unexpanded  8   
2530 20 000 -  Kieserite, epsomite (natural magnesium sulphates)  8   
2530 40 000 -  Natural micaceous iron oxides  8   
2530 90 -  Other  8   
26 ORES, SLAG AND ASH  0  USA 
2601 Iron ores and concentrates, including roasted iron pyrites:  0   
 -  Iron ores and concentrates, other than roasted iron pyrites:     
2601 11 000 - -  Non-agglomerated (ECSC)  0  AUS, CAN 
2601 12 000 - -  Agglomerated (ECSC)  0  AUS, CAN 
2601 20 000 -  Roasted iron pyrites  0   
2602 00 000 Manganese ores and concentrates, including ferruginous manganese ores and 
concentrates with a manganese content of 20% or more, calculated on the dry 
weight  0   
2603 00 000 Copper ores and concentrates  0   
2604 00 000 Nickel ores and concentrates  0   
2605 00 000 Cobalt ores and concentrates  0   
2606 00 000 Aluminium ores and concentrates  0   
2607 00 000 Lead ores and concentrates  0   
2608 00 000 Zinc ores and concentrates  0  AUS 
2609 00 000 Tin ores and concentrates  0    
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1 2 3 4 5 6 7 
2610 00 000 Chromium ores  and concentrates  0   
2611 00 000 Tungsten ores and concentrates  0   
2612 Uranium or thorium ores and concentrates:  0   
2612 10 -  Uranium ores and concentrates  0   
2612 20 -  Thorium ores and concentrates  0   
2613 Molybdenum ores and concentrates:  0   
2613 10 000 -  Roasted  0   
2613 90 000 -  Other  0   
2614 00 Titanium ores and concentrates  0   
2615 Niobium, tantalum, vanadium or zirconium ores and concentrates:  0   
2615 10 000 -  Zirconium ores and concentrates  0   
2615 90 -  Other  0   
2616 Precious metal ores and concentrates:  0   
2616 10 000 -  Silver ores and concentrates  0   
2616 90 000 -  Other  0   
2617 Other ores and concentrates:  0   
2617 10 000 -  Antimony ores and concentrates  0   
2617 90 000 -  Other  0   
2618 00 000 Granulated slag (slag sand) from the manufacture of iron or steel  0   
2619 00 Slag, dross (other than granulated slag), scalings and other waste from the 
manufacture of iron or steel  0   
2620 Ash and residues (other than from the manufacture of iron or steel), containing 
metals or metal compounds:  0   
 -  Containing mainly zinc:     
2620 11 000 - -  Hard zinc spelter  0   
2620 19 000 - -  Other  0   
2620 20 000 -  Containing mainly lead  0   
2620 30 000 -  Containing mainly copper  0   
2620 40 000 -  Containing mainly aluminium  0   
2620 50 000 -  Containing mainly vanadium  0   
2620 90 -  Other  0   
2621 00 000 Other slag and ash, including seaweed ash (kelp)  0    
 WT/ACC/SPEC/EST/6 
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of Duty Implementation 
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Negotiating 
Right Other Duties 
and Charges
1 2 3 4 5 6 7 
27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR 
DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES.  10  USA 
2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal:  10   
 -  Coal, whether or not pulveris ed, but not agglomerated:     
2701 11 - -  Anthracite  10  AUS 
2701 12 - -  Bituminous coal  0  AUS, CAN 
2701 19 000 - -  Other coal (ECSC)  10  AUS 
2701 20 000 -  Briquettes, ovoids and similar solid fuels manufactured from coal (ECSC)  10   
2702 Lignite, whether or not aggl omerated, excluding jet:  10   
2702 10 000 -  Lignite, whether or not pulverised, but not agglomerated (ECSC)  10   
2702 20 000 -  Agglomerated lignite (ECSC)  10   
2703 00 Peat (including peat litter), whether or not agglomerated       10   
2704 00 Coke and semi-coke of coal, of lignite or of peat, whether or not 
agglomerated; retort carbon  10   
2705 00 000 Coal gas, water gas, producer gas and similar gases, other than petroleum 
gases and other gaseous hydrocarbons  10   
2706 00 000 Tar distilled from coal, from lignite or from peat, and other mineral tars, 
whether or not dehydrated or partially distilled, including reconstituted tars  10   
2707 Oils and other products of the distilla tion of high temperature coal tar; similar 
products in which the weight of the ar omatic constituents exceeds that of the 
non-aromatic constituents:  10   
2707 10 -  Benzole  10   
2707 20 -  Toluole  10   
2707 30 -  Xylole  10   
2707 40 000 -  Naphthalene  10   
2707 50 -  Other aromatic hydrocarbon mixtures of which 65% or more by volume 
(including losses) distils at 250 C by the ASTM D 86 method                10   
2707 60 000 -  Phenols  10   
 -  Other:     
2707 91 000 - -  Creosote oils  10   
2707 99 - -  Other  10   
2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars:  10    
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1 2 3 4 5 6 7 
2708 10 000 -  Pitch  10   
2708 20 000 -  Pitch coke  10   
2709 00 Petroleum oils and oils obtained from bituminous minerals, crude     10  AUS 
2710 00 Petroleum oils and oils obtained from bituminous minerals, other than crude; 
preparations not elsewhere specified or included, containing by weight 70% or 
more of petroleum oils or of oils obtained from bituminous minerals, these oils 
being the basic constituents of the preparations  5  AUS 
2711 Petroleum gases and other gaseous hydrocarbons:  10   
 -  Liquefied:     
2711 11 000 - - Natural gas  10  AUS 
2711 12 - -  Propane  10   
2711 13 - -  Butanes  10   
2711 14 000 - -  Ethylene, propylene, butylene and butadiene  10   
2711 19 000 - -  Other  10   
 -  In gaseous state:     
2711 21 000 - -  Natural gas  10   
2711 29 000 - -  Other  10   
2712 Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, 
ozokerite, lignite wax, peat wax, other mineral waxes, and similar products 
obtained by synthesis or by other processes, whether or not coloured:  10   
2712 10 -  Petroleum jelly  10   
2712 20 -  Paraffin wax containing by weight less than 0,75% of oil  10   
2712 90 -  Other  10   
2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of 
oils obtained from bituminous minerals:  10   
 -  Petroleum coke:     
2713 11 000 - -  Not calcined  10   
2713 12 000 - -  Calcined  5  USA 
2713 20 000 -  Petroleum bitumen  10   
2713 90 -  Other residues of petroleum oils or of oils obtained from bituminous 
minerals  10    
 WT/ACC/SPEC/EST/6 
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1 2 3 4 5 6 7 
2714 Bitumen and asphalt, natural; bitumi nous or oil shale and tar sands; asphaltites 
and asphaltic rocks:  10   
2714 10      - Bituminous or oil shale and tar sands       10   
2714 90 000 - Other                                              10   
2715 00 Bituminous mixtures based on natural asphalt, on natural bitumen, on 
petroleum bitumen, on mineral tar or on mineral tar pitch (for example, 
bituminous mastics, cut-backs)  10   
28 PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES  5.5  USA 
2801 Fluorine, chlorine, bromine and iodine:  5.5   
2801 10 000 -  Chlorine  5.5  USA 
2801 20 000 -  Iodine  5.5  USA 
2801 30 -  Fluorine; bromine  5.5  USA 
2802 00 000 Sulphur, sublimed or precipitated; colloidal sulphur  5.5  MEX, USA
2803 00 Carbon (carbon blacks and other forms of carbon not elsewhere specified or 
included)  5.5  MEX, USA
2804 Hydrogen, rare gases and other non-metals:  5.5    
2804 10 000 -  Hydrogen  5.5  USA 
 -  Rare gases:     
2804 21 000 - -  Argon  5.5  USA 
2804 29 - -  Other  5.5  USA 
2804 30 000 -  Nitrogen  5.5  USA 
2804 40 000 -  Oxygen  5.5  USA 
2804 50 -  Boron; tellurium  5.5  USA 
 -  Silicon:     
2804 61 000 - -  Containing by weight not less than 99,99% of silicon  0 1999-2003 USA 
2804 69 000 - -  Other  5.5  USA 
2804 70 000 -  Phosphorus  5.5  USA 
2804 80 000 -  Arsenic  5.5  USA 
2804 90 000 -  Selenium  5.5  USA 
2805 Alkali or alkaline-earth metals; rare -earth metals, scandium and yttrium, 
whether or not intermixed or interalloyed; mercury:  5.5   
 -  Alkali metals:      
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1 2 3 4 5 6 7 
2805 11 000 - -  Sodium  5.5  USA 
2805 19 000 - -  Other  5.5  USA 
 -  Alkaline-earth metals:     
2805 21 000 - -  Calcium  5.5  USA 
2805 22 000 - -  Strontium and barium  5.5  USA 
2805 30 -  Rare-earth metals, scandium and yttrium, whether or not intermixed or 
interalloyed  5.5  USA 
2805 40 -  Mercury  5.5  USA 
2806 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid:  5.5   
2806 10 000 -  Hydrogen chloride (hydrochloric acid)  5.5  USA 
2806 20 000 -  Chlorosulphuric acid  5.5  USA 
2807 00 Sulphuric acid; oleum  5.5  USA 
2808 00 000 Nitric acid; sulphonitric acids  5.5 USA 
2809 Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids:  5.5   
2809 10 000 -  Diphosphorus pentaoxide  5.5  USA 
2809 20 000 -  Phosphoric acid and polyphosphoric acids  5.5  MEX, USA
2810 00 Oxides of boron; boric acids  5.5  USA 
2811 Other inorganic acids and other inorganic oxygen compounds of non-metals:  5.5    
 -  Other inorganic acids:     
2811 11 000 - -  Hydrogen fluoride (hydrofluoric acid)  5.5  USA 
2811 19 - -  Other:  5.5  USA 
2811 19 100 - - - Hydrogen bromide (hydrobromic acid) 5.5 0 1999-2003 USA 
2811 19 200 - - - Hydrogen cyanide (hydrocyanic acid)  5.5   
2811 19 800 - - - Other  5.5   
 -  Other inorganic oxygen compounds of non-metals:     
2811 21 000 - -  Carbon dioxide  5.5  USA 
2811 22 000 - -  Silicon dioxide  5.5  USA 
2811 23 000 - -  Sulphur dioxide  5.5  MEX, USA
2811 29 - -  Other  5.5  USA 
2812 Halides and halide oxides of non-metals:  5.5   
2812 10 -  Chlorides and chloride oxides  5.5  USA 
2812 90 000 -  Other  5.5  USA  
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1 2 3 4 5 6 7 
2813 Sulphides of non-metals; commercial phosphorus trisulphide:  5.5   
2813 10 000 -  Carbon disulphide  5.5  USA 
2813 90 -  Other  5.5  USA 
2814 Ammonia, anhydrous or in aqueous solution:  5.5   
2814 10 000 -  Anhydrous ammonia  5.5  USA 
2814 20 000 -  Ammonia in aqueous solution  5.5  USA 
2815 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); 
peroxides of sodium or potassium:  5.5   
 -  Sodium hydroxide (caustic soda):     
2815 11 000 - -  Solid  5.5  USA 
2815 12 000 - -  In aqueous solution (soda lye or liquid soda)  5.5  USA 
2815 20 -  Potassium hydroxide (caustic potash)  5.5  USA 
2815 30 000 -  Peroxides of sodium or potassium  5.5  USA 
2816 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of 
strontium or barium:  5.5   
2816 10 000 -  Hydroxide and peroxide of magnesium  5.5  USA 
2816 20 000 -  Oxide, hydroxide and peroxide of strontium  5.5  USA 
2816 30 000 -  Oxide, hydroxide and peroxide of barium  5.5  USA 
2817 00 000 Zinc oxide; zinc peroxide  5.5  USA 
2818 Artificial corundum, whether or not chemically defined; aluminium oxide; 
aluminium hydroxide:  5.5    
2818 10 -  Artificial corundum, whether or not chemically defined  5.5  USA 
2818 20 000 - Aluminium oxide, other than artificial corundum  5.5  AUS, USA 
2818 30 000 -  Aluminium hydroxide  5.5  AUS, USA 
2819 Chromium oxides and hydroxides:  5.5   
2819 10 000 -  Chromium trioxide  5.5  USA 
2819 90 -  Other  5.5  USA 
2820 Manganese oxides:  5.5   
2820 10 000 -  Manganese dioxide  5.5  USA 
2820 90 -  Other  5.5  USA 
2821 Iron oxides and hydroxides; earth colours containing 70% or more by weight 
of combined iron evaluated as Fe2O3:  5.5    
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1 2 3 4 5 6 7 
2821 10 000 -  Iron oxides and hydroxides  5.5  USA 
2821 20 000 -  Earth colours  5.5  USA 
2822 00 000 Cobalt oxides and hydroxides; commercial cobalt oxides  5.5  USA 
2823 00 000 Titanium oxides  5.5  USA 
2824 Lead oxides; red lead and orange lead:  5.5   
2824 10 000 -  Lead monoxide (litharge, massicot)  5.5  USA 
2824 20 000 -  Red lead and orange lead  5.5  USA 
2824 90 000 -  Other  5.5  USA 
2825 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; 
other metal oxides, hydroxides and peroxides:  5.5   
2825 10 000 -  Hydrazine and hydroxylamine and their inorganic salts  5.5  USA 
2825 20 000 -  Lithium oxide and hydroxide  5.5  USA 
2825 30 000 -  Vanadium oxides and hydroxides  5.5  USA 
2825 40 000 -  Nickel oxides and hydroxides  5.5  USA 
2825 50 000 -  Copper oxides and hydroxides  5.5  USA 
2825 60 000 -  Germanium oxides and zirconium dioxide  5.5  USA 
2825 70 000 -  Molybdenum oxides and hydroxides  5.5  USA 
2825 80 000 -  Antimony oxides  5.5  USA 
2825 90 -  Other:  5.5  USA 
 - -  Calcium oxide, hydroxide and peroxide:     
2825 90 110 - - - Calcium hydroxide, of a purity of 98% or more calculated on the dry 
weight, in the form of particles of which not more than 1% by weight have a particle-size exceeding 75 micrometers an d not more than 4% by weight have 
a particle-size of less than 1,3 micrometers  5.5   
2825 90 190 - - -  Other  5.5   
2825 90 200 - -  Beryllium oxide and hydroxide  5.5   
2825 90 300 - -  Tin oxides  5.5   
2825 90 400 - -  Tungsten oxides and hydroxides  5.5   
2825 90 500 - -  Mercury oxides  5.5   
2825 90 600 - - Cadmium oxide 5.5 0 1999-2003 USA 
2825 90 800 - - Other  5.5   
2826 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts:  5.5    
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1 2 3 4 5 6 7 
 -  Fluorides:     
2826 11 000 - -  Of ammonium or of sodium  5.5  USA 
2826 12 000 - -  Of aluminium  5.5  USA 
2826 19 000 - -  Other  5.5  USA 
2826 20 000 -  Fluorosilicates of sodium or of potassium  5.5  USA 
2826 30 000 -  Sodium hexafluoroaluminate (synthetic cryolite)  0  CAN, USA 
2826 90 -  Other  5.5  USA 
2827 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide 
oxides; iodides and iodide oxides:  5.5   
2827 10 000 -  Ammonium chloride  5.5  USA 
2827 20 000 -  Calcium chloride  5.5  USA 
 -  Other chlorides:     
2827 31 000 - -  Of magnesium  5.5  USA 
2827 32 000 - -  Of aluminium  5.5  USA 
2827 33 000 - -  Of iron  5.5  USA 
2827 34 000 - -  Of cobalt  5.5  USA 
2827 35 000 - -  Of nickel  5.5  USA 
2827 36 000 - -  Of zinc  5.5  USA 
2827 38 000 - -  Of barium  5.5  USA 
2827 39 - -  Other  5.5  USA 
 -  Chloride oxides and chloride hydroxides:     
2827 41 000 - -  Of copper  5.5  USA 
2827 49 - -  Other  5.5  USA 
 -  Bromides and bromide oxides:     
2827 51 000 - -  Bromides of sodium or of potassium  5.5  USA 
2827 59 000 - -  Other  5.5  USA 
2827 60 000 -  Iodides and iodide oxides  5.5  USA 
2828 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites:  5.5  USA 
2828 10 000 -  Commercial calcium hypochlorite and other calcium hypochlorites  5.5  USA 
2828 90 000 -  Other  5.5  USA 
2829 Chlorates and perchlorates; bromates and perbromates; iodates and periodates:  5.5   
 -  Chlorates:      
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1 2 3 4 5 6 7 
2829 11 000 - -  Of sodium  5.5  USA 
2829 19 000 - -  Other  5.5  USA 
2829 90 -  Other:  5.5  USA 
2829 90 100 - -  Perchlorates 5.5 0 1999-2003 USA 
2829 90 400 - - Bromates of potassium or of sodium 5.5 0 1999-2003 USA 
2829 90 800 - -  Other  5.5   
2830 Sulphides; polysulphides:  5.5   
2830 10 000 -  Sodium sulphides  5.5  USA 
2830 20 000 -  Zinc sulphide  5.5  USA 
2830 30 000 -  Cadmium sulphide  5.5  USA 
2830 90 -  Other  5.5  USA 
2831 Dithionites and sulphoxylates:  5.5   
2831 10 000 -  Of sodium  5.5  USA 
2831 90 000 -  Other  5.5  USA 
2832 Sulphites; thiosulphates:  5.5   
2832 10 000 -  Sodium sulphites  5.5  USA 
2832 20 000 -  Other sulphites  5.5  USA 
2832 30 000 -  Thiosulphates  5.5  USA 
2833 Sulphates; alums; peroxosulphates (persulphates):  5.5   
 -  Sodium sulphates:     
2833 11 000 - -  Disodium sulphate  5.5  USA 
2833 19 000 - -  Other  5.5  USA 
 -  Other sulphates:     
2833 21 000 - -  Of magnesium  5.5  USA 
2833 22 000 - -  Of aluminium  5.5  USA 
2833 23 000 - -  Of chromium  5.5  USA 
2833 24 000 - -  Of nickel  5.5  USA 
2833 25 000 - -  Of copper  5.5  USA 
2833 26 000 - -  Of zinc  5.5  USA 
2833 27 000 - -  Of barium  5.5  USA 
2833 29 - -  Other  5.5  USA 
2833 30 -  Alums  5.5  USA  
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1 2 3 4 5 6 7 
2833 40 000 -  Peroxosulphates (persulphates)  5.5  USA 
2834 Nitrites; nitrates:  5.5   
2834 10 000 -  Nitrites  5.5  USA 
 -  Nitrates:     
2834 21 000 - -  Of potassium  5.5  USA 
2834 22 000 - -  Of bismuth  5.5  USA 
2834 29 - -  Other  5.5  USA 
2835 Phosphinates (hypophosphites), phosphonates (phosphites), phosphates and 
polyphosphates:  5.5   
2835 10 000 - Phosphinates (hypophosphites) and phosphonates (phosphites)  5.5  USA 
 - Phosphates:     
2835 22 000 - -  Of mono- or disodium  5.5  USA 
2835 23 000 - -  Of trisodium  5.5  USA 
2835 24 000 - -  Of potassium  5.5  USA 
2835 25 - -  Calcium hydrogenorthophospha te ("dicalcium phosphate")  5.5  USA 
2835 26 - -  Other phosphates of calcium  5.5  USA 
2835 29 - -  Other  5.5  USA 
 -  Polyphosphates:     
2835 31 000 - -  Sodium triphosphate (sodium tripolyphosphate)  5.5  MEX, USA
2835 39 - -  Other  5.5  MEX, USA
2836 Carbonates; peroxocarbonates (per carbonates); commercial ammonium 
carbonate containing ammonium carbamate:  5.5   
2836 10 000 -  Commercial ammonium carbonate and other ammonium carbonates  5.5  USA 
2836 20 000 -  Disodium carbonate  5.5  USA 
2836 30 000 -  Sodium hydrogencarbonate (sodium bicarbonate)  5.5  USA 
2836 40 000 -  Potassium carbonates  5.5  USA 
2836 50 000 - Calcium carbonate  5.5  USA 
2836 60 000 -  Barium carbonate  5.5  USA 
2836 70 000 -  Lead carbonate  5.5  USA 
 -  Other:     
2836 91 000 - -  Lithium carbonates  5.5  USA 
2836 92 000 - -  Strontium carbonate  5.5  USA  
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1 2 3 4 5 6 7 
2836 99 - -  Other  5.5  USA 
2837 Cyanides, cyanid e oxides and complex cyanides:  5.5   
 -  Cyanides and cyanide oxides:     
2837 11 000 - -  Of sodium  5.5  USA 
2837 19 000 - -  Other  5.5  USA 
2837 20 000 -  Complex cyanides  5.5  USA 
2838 00 000 Fulminat es, cyanates and thio cyanates  5.5  USA 
2839 Silicates; commercial alkali metal silicates:  5.5   
 -  Of sodium:     
2839 11 000 - -  Sodium metasilicates  5.5  USA 
2839 19 000 - - Other  5.5  USA 
2839 20 000 -  Of potassium  5.5  USA 
2839 90 000 -  Other  5.5  USA 
2840 Borates; peroxoborates (perborates):  5.5   
 -  Disodium tetraborate (refined borax):     
2840 11 000 - -  Anhydrous  5.5  USA 
2840 19 - -  Other  5.5  USA 
2840 20 -  Other borates  5.5  USA 
2840 30 000 -  Peroxoborates (perborates)  5.5  USA 
2841 Salts of oxometallic or peroxometallic acids:  5.5   
2841 10 000 -  Aluminates  5.5  USA 
2841 20 000 -  Chromates of zinc or of lead  5.5  USA 
2841 30 000 -  Sodium dichromate  5.5  USA 
2841 40 000 -  Potassium dichromate  5.5  USA 
2841 50 000 -  Other chromates and dichromates; peroxochromates  5.5  USA 
 - Manganites, manganates and permanganates:     
2841 61 000 - - Potassium permanganate  5.5  USA 
2841 69 000 - - Other  5.5  USA 
2841 70 000 -  Molybdates  5.5  USA 
2841 80 000 -  Tungstates (wolframates)  5.5  USA 
2841 90 -  Other  5.5  USA 
2842 Other salts of inorganic acids or peroxoacids, excluding azides:  5.5    
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1 2 3 4 5 6 7 
2842 10 000 -  Double or complex silicates  5.5  USA 
2842 90 -  Other  5.5  USA 
2843 Colloidal precious metals; inorganic or organic compounds of precious metals, 
whether or not chemically defined; amalgams of precious metals:  5.5   
2843 10 -  Colloidal precious metals  5.5  USA 
 -  Silver compounds:     
2843 21 000 - -  Silver nitrate  5.5  USA 
2843 29 000 - -  Other  5.5  USA 
2843 30 000 -  Gold compounds  5.5  USA 
2843 90 -  Other compounds; amalgams  5.5  USA 
2844 Radioactive chemical elements and ra dioactive isotopes (including the fissile 
or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products:  5.5   
2844 10 -  Natural uranium and its compounds; alloys, dispersions (including cermets), 
ceramic products and mixtures containing natural uranium or natural uranium 
compounds  5.5  USA 
2844 20 -  Uranium enriched in U 235 and its compounds; plutonium and its 
compounds; alloys, dispersions (incl uding cermets), ceramic products and 
mixtures containing uranium enriched in U 235, plutonium or compounds of 
these products  5.5  USA 
2844 30 -  Uranium depleted in U 235 and its compounds; thorium and its compounds; 
alloys, dispersions (including cermets), ceramic products and mixtures 
containing uranium depleted in U 235, thorium or compounds of these 
products  5.5  USA 
2844 40  -  Radioactive elements and isotopes and compounds other than those of 
subheading No 2844 B598 2844 20 or 2844 30; alloys, dispersions (including 
cermets), ceramic products and mixtures containing these elements, isotopes 
or compounds; radioactive residues  0  USA 
2844 50 000 -  Spent (irradiated) fuel elements (car tridges) of nuclear reactors (Euratom)  5.5  USA 
2845 Isotopes other than those of heading No  2844; compounds, inorganic or 
organic, of such isotopes, whether or not chemically defined:  5.5   
2845 10 000 - Heavy water (deuterium oxide) (Euratom)  5.5  USA 
2845 90 -  Other  5.5  USA  
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1 2 3 4 5 6 7 
2846 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of 
scandium or of mixtures of these metals:  5.5   
2846 10 000 -  Cerium compounds  5.5  USA 
2846 90 000 -  Other  5.5  USA 
2847 00 000 Hydrogen peroxide, whether or not solidified with urea  5.5  USA 
2848 00 000 Phosphides, whether or not chemically defined, excluding ferrophosphorus  5.5  USA 
2849 Carbides, whether or not chemically defined:  5.5   
2849 10 000 -  Of calcium  5.5  USA 
2849 20 000 -  Of silicon  5.5  USA 
2849 90 -  Other  5.5  USA 
2850 00 Hydrides, nitrides, azides, silicides and borides, whether or not chemically 
defined, other than compounds which are also carbides of heading No 2849  5.5  USA 
2851 00 Other inorganic compounds (including distilled or conductivity water and 
water of similar purity); liquid air (whether or not rare gases have been 
removed); compressed air; amalgams, ot her than amalgams of precious metals 5.5  USA 
29 ORGANIC CHEMICALS  6.5  USA 
2901 Acyclic hydrocarbons:  0  USA 
2901 10 -  Saturated   0  USA 
 -  Unsaturated:     
2901 21 - -  Ethylene  0  USA 
2901 22 - -  Propene (propylene)  0  USA 
2901 23 - -  Butene (butylene) and isomers thereof  0  USA 
2901 24 - -  Buta-1,3-diene and isoprene  0  USA 
2901 29 - -  Other  0  USA 
2902 Cyclic hydrocarbons:  0  USA 
 -  Cyclanes, cyclenes and cycloterpenes:     
2902 11 - -  Cyclohexane  0  USA 
2902 19 - -  Other  0  USA 
2902 20 -  Benzene  0  USA 
2902 30 -  Toluene  0  USA 
 -  Xylenes:     
2902 41 000 - -  o-Xylene  0  USA  
 WT/ACC/SPEC/EST/6 
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1 2 3 4 5 6 7 
2902 42 000 - -  m-Xylene  0  USA 
2902 43 000 - -  p-Xylene  0  USA 
2902 44 - -  Mixed xylene isomers  0  USA 
2902 50 000 -  Styrene  0  CAN, USA 
2902 60 000 -  Ethylbenzene  0  USA 
2902 70 000 -  Cumene  0  USA 
2902 90 -  Other  0  USA 
2903 Halogenated derivatives of hydrocarbons:  5.5  USA 
 -  Saturated chlorinated derivatives of acyclic hydrocarbons:     
2903 11 000 - -  Chloromethane (methyl chloride) and chloroethane (ethyl chloride)  5.5  USA 
2903 12 000 - -  Dichloromethane (methylene chloride)  5.5  USA 
2903 13 000 - -  Chloroform (trichloromethane)  5.5  USA 
2903 14 000 - -  Carbon tetrachloride  5.5  USA 
2903 15 000 - -  1,2-Dichloroethane (ethylene dichloride)  5.5  USA 
2903 16 000 - -  1,2-Dichloropropane (propylene dichloride) and dichlorobutanes  5.5  USA 
2903 19 - -  Other  5.5  USA 
 -  Unsaturated chlorinated derivatives of acyclic hydrocarbons:     
2903 21 000 - -  Vinyl chloride (chloroethylene)  5.5  USA 
2903 22 000 - -  Trichloroethylene  5.5  USA 
2903 23 000 - -  Tetrachloroethylene (perchloroethylene)  5.5  USA 
2903 29 000 - -  Other  5.5  USA 
2903 30 -  Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons  5.5  USA 
 - Halogenated derivatives of acyclic hydrocarbons containing two or more 
different halogens:     
2903 41 000 - - Trichlorofluoromethane  5.5  USA 
2903 42 000 - - Dichlorodifluoromethane  5.5  USA 
2903 43 000 - - Trichlorotrifluoroethanes  5.5  USA 
2903 44 - - Dichlorotetrafluoroethanes and chloropentafluoroethane  5.5  USA 
2903 45 - - Other derivatives perhalogenated only with fluorine and chlorine  5.5  USA 
2903 46 - - Bromochlorodifluoromethane, bromotrifluoromethane and 
dibromotetrafluoroethanes  5.5  USA 
2903 47 000 - - Other perhalogenated derivatives  5.5  USA  
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1 2 3 4 5 6 7 
2903 49 - - Other  5.5  USA 
 -  Halogenated derivatives of cy clanic, cyclenic or cycloterpenic 
hydrocarbons:     
2903 51 - -  1,2,3,4,5,6-Hexachlorocyclohexane  5.5  USA 
2903 59 - -  Other:  5.5  USA 
2903 59 100 - - - 1,2-Dibromo-4-(1,2-dibromoethyl)cyclohexane 5.5 0 1999-2003 USA 
2903 59 300 - - - Tetrabromocyclooctanes 5.5 0 1999-2003 USA 
2903 59 900 - - - Other 5.5 0 1999-2003 USA 
 -  Halogenated derivatives of aromatic hydrocarbons:     
2903 61 000 - -  Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene  5.5  USA 
2903 62 000 - -  Hexachlorobenzene and DDT (1,1,1-trichloro-2,2-bis(p-
chlorophenyl)ethane)  5.5  USA 
2903 69 - -  Other:  5.5  USA 
2903 69 100 - - - 2,3,4,5,6-Pentabromoethylebenzene 5.5 0 1999-2003 USA 
2903 69 900 - - - Other 5.5 0 1999-2003 USA 
2904 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not 
halogenated:  5.5  USA 
2904 10 000 -  Derivatives containing only sulpho groups, their salts and ethyl esters  5.5  USA 
2904 20 -  Derivatives containing only nitro or only nitroso groups  5.5  USA 
2904 90 -  Other  5.5  USA 
2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated 
derivatives:  5.5  USA 
 -  Saturated monohydric alcohols:     
2905 11 000 - -  Methanol (methyl alcohol)  5.5  USA 
2905 12 000 - -  Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol)  5.5  USA 
2905 13 000 - -  Butan-1-ol (n-butyl alcohol)  5.5  USA 
2905 14 - -  Other butanols  5.5  USA 
2905 15 000 - -  Pentanol (amyl alcohol) and isomers thereof  5.5  USA 
2905 16 - -  Octanol (octyl alcohol) and isomers thereof  5.5  USA 
2905 17 000 - -  Dodecan-1-ol (lauryl al cohol), hexadecan-1-ol (cetyl alcohol) and 
octadecan-1-ol (stearyl alcohol)  5.5  USA 
2905 19 - -  Other  5.5  USA  
 WT/ACC/SPEC/EST/6 
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1 2 3 4 5 6 7 
 - Unsaturated monohydric alcohols:     
2905 22 - - Acyclic terpene alcohols  5.5  USA 
2905 29 - -  Other  5.5  USA 
 -  Diols:     
2905 31 000 - -  Ethylene glycol (ethanediol)  5.5  MEX, USA
2905 32 000 - -  Propylene glycol (propane-1,2-diol)  5.5  MEX, USA
2905 39 - -  Other  5.5  USA 
 -  Other polyhydric alcohols:     
2905 41 000 - -  2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane)  5.5  USA 
2905 42 000 - -  Pentaerythritol  5.5  USA 
2905 45 000 - - Glycerol  5.5   
2905 49 - -  Other  5.5  USA 
2905 50 -  Halogenated, sulphonated, nitrat ed or nitrosated de rivatives of acyclic 
alcohols:  5.5  USA 
2905 50 100 - -  Of saturated monohydric alcohols  5.5   
2905 50 300 - -  Of unsaturated monohydric alcohols  5.5   
 - - Of polyhydric alcohols:     
2905 50 910 - - - 2,2-Bis(bromomethyl)propanediol 5.5 0 1999-2003 USA 
2905 50 990 - - - Other 5.5 0 1999-2003 USA 
2906 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated 
derivatives:  5.5  USA 
 -  Cyclanic, cyclenic or  cycloterpenic:     
2906 11 000 - - Menthol  5.5  USA 
2906 12 000   5.5  USA 
2906 13 - -  Sterols and inositols: 5.5 0 1999-2003 USA 
2906 13 100 - - - Sterols 5.5 0 1999-2003 USA 
2906 13 900 - - - Inositols 5.5 0 1999-2003 USA 
2906 14 000 - -  Terpineols  5.5  USA 
2906 19 000 - -  Other  5.5  USA 
 -  Aromatic:     
2906 21 000 - -  Benzyl alcohol  5.5  USA 
2906 29 - -  Other  5.5  USA  
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1 2 3 4 5 6 7 
2907 Phenols; phenol-alcohols:  5.5  USA 
 -  Monophenols:     
2907 11 000 - -  Phenol (hydroxybenzene) and its salts  5.5  MEX, USA
2907 12 000 - -  Cresols and their salts  5.5  USA 
2907 13 000 - -  Octylphenol, nonylphenol and their isomers; salts thereof  5.5  USA 
2907 14 000 - -  Xylenols and their salts  5.5  USA 
2907 15 - -  Naphthols and their salts  5.5  USA 
2907 19 000 - -  Other  5.5  USA 
 -  Polyphenols:     
2907 21 000 - -  Resorcinol and its salts  5.5  USA 
2907 22 - -  Hydroquinone (quinol) and its salts  5.5  USA 
2907 23 - - 4,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts  5.5  USA 
2907 29 - -  Other  5.5  USA 
2907 30 000 -  Phenol-alcohols  5.5  USA 
2908 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or 
phenol-alcohols:  5.5  USA 
2908 10 -  Derivatives containing only halo gen substituents and their salts  5.5  USA 
2908 20 000 -  Derivatives containing only sulpho groups, their salts and esters  5.5  USA 
2908 90 000 -  Other  5.5  USA 
2909 Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol 
peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives: 5.5  USA 
 -  Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated 
derivatives:     
2909 11 000 - -  Diethyl ether  5.5  USA 
2909 19 000 - -  Other  5.5  USA 
2909 20 000 -  Cyclanic, cyclenic or cy cloterpenic ethers and their halogenated, 
sulphonated, nitrated or nitrosated derivatives  5.5  USA 
2909 30 -  Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated 
derivatives:  5.5  USA 
2909 30 100 - - Diphenyl ether  5.5   
 - - Brominated derivatives:      
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1 2 3 4 5 6 7 
2909 30 310 - - - Pentabromodiphenyl ether; 1,2,4,5-tetrabromo-3,6-
bis(pentabromophenoxy)benzene 5.5 0 1999-2003 USA 
2909 30 350 - - - 1,2-Bis(2,4,6-tribromophenoxy)ethane for use in the manufacture of 
acrylonitrile-butadiene-styrene (ABS) (NC001) 5.5 0 1999-2003 USA 
2909 30 380 - - - Other  5.5   
2909 30 900 - - Other  5.5   
      
 -  Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated 
derivatives:     
2909 41 000 - -  2,2'-Oxydiethanol (diethylene glycol, digol)  5.5  MEX, USA
2909 42 000 - -  Monomethyl ethers of ethylene glycol or of diethylene glycol  5.5  MEX, USA
2909 43 000 - -  Monobutyl ethers of ethylene glycol or of diethylene glycol  5.5  USA 
2909 44 000 - -  Other monoalkylethers of ethylene glycol or of diethylene glycol  5.5  MEX, USA
2909 49 - -  Other  5.5  USA 
2909 50 -  Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, 
nitrated or nitrosated derivatives  5.5  USA 
2909 60 000 -  Alcohol peroxides, ether peroxi des, ketone peroxides and their halogenated, 
sulphonated, nitrated or nitrosated derivatives  5.5  USA 
2910 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-
membered ring, and their halogenated, sulphonated, nitrated or nitrosated 
derivatives:  5.5  USA 
2910 10 000 -  Oxirane (ethylene oxide)  5.5  USA 
2910 20 000 -  Methyloxirane (propylene oxide)  5.5  USA 
2910 30 000 -  1-Chloro-2,3-epoxypropane (epichlorohydrin)  5.5  USA 
2910 90 000 -  Other  5.5  USA 
2911 00 000 Acetals and hemiacetals, whether or not with other oxyge n function, and their 
halogenated, sulphonated, nitrated or nitrosated derivatives  5.5  USA 
2912 Aldehydes, whether or not with other oxygen function; cyclic polymers of 
aldehydes; paraformaldehyde:  5.5  USA 
 -  Acyclic aldehydes without other oxygen function:     
2912 11 000 - -  Methanal (formaldehyde)  5.5  USA 
2912 12 000 - -  Ethanal (acetaldehyde)  5.5  USA  
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1 2 3 4 5 6 7 
2912 13 000 - -  Butanal (butyraldehyde, normal isomer)  5.5  USA 
2912 19 000 - -  Other  5.5  USA 
 -  Cyclic aldehydes without other oxygen function:     
2912 21 000 - -  Benzaldehyde  5.5  USA 
2912 29 000 - -  Other  5.5  USA 
2912 30 000 -  Aldehyde-alcohols  5.5  USA 
 -  Aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen 
function:     
2912 41 000 - -  Vanillin (4-hydroxy-3-methoxybenzaldehyde)  5.5  USA 
2912 42 000 - -  Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)  5.5  USA 
2912 49 000 - -  Other  5.5  USA 
2912 50 000 -  Cyclic polymers of aldehydes  5.5  USA 
2912 60 000 -  Paraformaldehyde  5.5  USA 
2913 00 000 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of 
heading No  2912  5.5  USA 
2914 Ketones and quinones, whether or not with other oxygen function, and their 
halogenated, sulphonated, nitrated or nitrosated derivatives:  5.5  USA 
 -  Acyclic ketones without other oxygen function:     
2914 11 000 - -  Acetone  5.5  USA 
2914 12 000 - -  Butanone (methyl ethyl ketone)  5.5  USA 
2914 13 000 - -  4-Methylpentan-2-one (methyl isobutyl ketone)  5.5  USA 
2914 19 - -  Other  5.5  USA 
 -  Cyclanic, cyclenic or cy cloterpenic ketones without other oxygen function:     
2914 21 000 - -  Camphor  5.5  USA 
2914 22 000 - -  Cyclohexanone and methylcyclohexanones  5.5  USA 
2914 23 000 - -  Ionones and methylionones  5.5  USA 
2914 29 000 - -  Other  5.5  USA 
 - Aromatic ketones without other oxygen function:     
2914 31 000 - - Phen ylacetone (phenylpropan- 2-one)  5.5  USA 
2914 39 000 - - Other  5.5  USA 
2914 40 - Ketone-alcohols and ketone-aldehydes  5.5  USA 
2914 50 000 -  Ketone-phenols and ketones with other oxygen function  5.5  USA  
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1 2 3 4 5 6 7 
 -  Quinones:     
2914 61 000 - -  Anthraquinone  5.5  USA 
2914 69 - -  Other  5.5  USA 
2914 70 -  Halogenated, sulphonated, nitrated or nitrosated derivatives  5.5  USA 
2915 Saturated acyclic monocarboxylic acids and their anhydrides, halides, 
peroxides and peroxyacids; their halogenated, sulphonated, nitrated or 
nitrosated derivatives:  5.5  USA 
 -  Formic acid, its salts and esters:     
2915 11 000 - -  Formic acid  5.5  USA 
2915 12 000 - -  Salts of formic acid  5.5  USA 
2915 13 000 - -  Esters of formic acid  5.5  USA 
 -  Acetic acid and its salts; acetic anhydride:     
2915 21 000 - -  Acetic acid  5.5  USA 
2915 22 000 - -  Sodi um acetate  5.5  USA 
2915 23 000 - -  Cobalt acetates  5.5  USA 
2915 24 000 - -  Acetic anhydride  5.5  USA 
2915 29 000 - -  Other  5.5  USA 
 -  Esters of acetic acid:     
2915 31 000 - -  Ethyl acetate  5.5  USA 
2915 32 000 - -  Vinyl acetate  5.5  USA 
2915 33 000 - -  n-Butyl acetate  5.5  USA 
2915 34 000 - -  Isobutyl acetate  5.5  USA 
2915 35 000 - -  2-Etho xyethyl acetate  5.5  USA 
2915 39 - -  Other  5.5  USA 
2915 40 000 -  Mono-, di- or trichloroacetic acids, their salts and esters  5.5  USA 
2915 50 000 -  Propionic acid, its salts and esters  5.5  USA 
2915 60 -  Butyric acids, valeric acids , their salts and esters  5.5  USA 
2915 70 -  Palmitic acid, stearic acid, their salts and esters  5.5  USA 
2915 90 -  Other  5.5  USA 
2916 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their 
anhydrides, halides, peroxides and peroxyacids; their halogenated, 
sulphonated, nitrated or nitrosated derivatives:  6.5  USA  
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1 2 3 4 5 6 7 
 -  Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives:     
2916 11 - -  Acrylic acid and its salts  6.5  USA 
2916 12 - -  Esters of acrylic acid  6.5  USA 
2916 13 000 - -  Methacrylic acid and its salts  6.5  USA 
2916 14 - -  Esters of methacrylic acid  6.5  MEX, USA
2916 15 000 - -  Oleic, linoleic or linolenic acids, their salts and esters  6.5  USA 
2916 19 - -  Other  6.5  USA 
2916 20 000 -  Cyclanic, cycl enic or cycloterpenic monocarbox ylic acids, their anhydrides, 
halides, peroxides, peroxyacids and their derivatives  6.5  USA 
 -  Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives:     
2916 31 000 - -  Benzoic acid, its salts and esters  6.5  USA 
2916 32 - -  Benzoyl peroxide and benzoyl chloride  6.5  USA 
2916 34 000 - - Phenylacetic acid and its salts 6.5 0 1999-2003 USA 
2916 35 000 - - Esters of phenylacetic acid 6.5 0 1999-2003 USA 
2916 39 - -  Other  6.5  USA 
2917 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; 
their halogenated, sulphonated, nitr ated or nitrosated derivatives:  6.5  USA 
 -  Acyclic polycarboxylic acids, th eir anhydrides, halides, peroxides, 
peroxyacids and their derivatives:     
2917 11 000 - -  Oxalic acid, its salts and esters  6.5  USA 
2917 12 - -  Adipic acid, its salts and esters  6.5  USA 
2917 13 - -  Azelaic acid, sebacic acid,  their salts and esters  6.5  USA 
2917 14 000 - -  Maleic anhydride  6.5  USA 
2917 19 - -  Other  6.5  USA 
2917 20 000 -  Cyclanic, cycl enic or cycloterpenic polycarbox ylic acids, their anhydrides, 
halides, peroxides, peroxyacids and their derivatives  6.5  USA 
 -  Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives:     
2917 31 000 - -  Dibutyl orthophthalates  6.5  USA 
2917 32 000 - -  Dioctyl orthophthalates  6.5  USA  
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2917 33 000 - -  Dinonyl or didecyl orthophthalates  6.5  USA 
2917 34 000 - -  Other esters of orthophthalic acid  6.5  USA 
2917 35 000 - -  Phthalic anhydride  6.5  USA 
2917 36 000 - -  Terephthalic acid and its salts  6.5  MEX, USA
2917 37 000 - -  Dimethyl terephthalate  6.5  MEX, USA
2917 39 - -  Other  6.5  USA 
2918 Carboxylic acids with additional oxygen function and their anhydrides, 
halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or 
nitrosated derivatives:  6.5  USA 
 -  Carboxylic acids with alcohol function but without other oxygen function, 
their anhydrides, halides, peroxides, peroxyacids and their derivatives:     
2918 11 000 - -  Lactic acid, its salts and esters  6.5  USA 
2918 12 000 - -  Tartaric acid  6.5  USA 
2918 13 000 - -  Salts and esters of tartaric acid  6.5  USA 
2918 14 000 - -  Citric acid  6.5  USA 
2918 15 000 - -  Salts and esters of citric acid  6.5  USA 
2918 16 000 - -  Gluconic acid, its salts and esters  6.5  USA 
2918 17 000 - -  Phenylglycolic acid (mandelic acid), its salts and esters  6.5  USA 
2918 19 - -  Other  6.5  USA 
 -  Carboxylic acids with phenol function but without other oxygen function, 
their anhydrides, halides, peroxides, peroxyacids and their derivatives:     
2918 21 000 - -  Salicylic acid and its salts  6.5  USA 
2918 22 000 - -  O-Acetylsalicylic acid, its salts and esters  6.5  USA 
2918 23 - -  Other esters of salicylic acid and their salts  6.5  USA 
2918 29 - -  Other  6.5  USA 
2918 30 000 -  Carboxylic acids with aldehyde or ketone function but without other oxygen 
function, their anhydrides, halides, peroxides, peroxyacids and their 
derivatives  6.5  USA 
2918 90 -  Other  6.5  USA 
2919 00 Phosphoric esters and their salts, including lactophosphates; their halogenated, 
sulphonated, nitrated or nitrosated derivatives  6.5  USA  
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2920 Esters of other inorganic acids (excluding esters of hydrogen halides) and their 
salts; their halogenated, sulphonated, nitrated or nitrosated derivatives:  6.5  USA 
2920 10 000 -  Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, 
sulphonated, nitrated or nitrosated derivatives  6.5  USA 
2920 90 -  Other  6.5  USA 
2921 Amine-function compounds:  6.5  USA 
 -  Acyclic monoamines and their derivatives; salts thereof:     
2921 11 - -  Methylamine, di- or trimethylamine and their salts  6.5  USA 
2921 12 000 - -  Diethylamine and its salts  6.5  USA 
2921 19 - -  Other  6.5  USA 
 -  Acyclic polyamines and their derivatives; salts thereof:     
2921 21 000 - -  Ethylenediamine and its salts  6.5  USA 
2921 22 000 - -  Hexamethylenediamine and its salts  6.5  USA 
2921 29 000 - -  Other  6.5  USA 
2921 30 -  Cyclanic, cyclenic or cyclot erpenic mono- or polyamines, and their 
derivatives; salts thereof  6.5  USA 
 -  Aromatic monoamines and their derivatives; salts thereof:     
2921 41 000 - -  Aniline and its salts  6.5  USA 
2921 42 - -  Aniline derivatives and their salts  6.5  USA 
2921 43 - -  Toluidines and their derivatives; salts thereof  6.5  USA 
2921 44 000 - -  Diphenylamine and its derivatives; salts thereof  6.5  USA 
2921 45 000 - -  1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine (beta-
naphthylamine) and their derivatives; salts thereof  6.5  USA 
2921 49 - -  Other  6.5  USA 
 -  Aromatic polyamines and their derivatives; salts thereof:     
2921 51 - -  o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts 
thereof  6.5  USA 
2921 59 - -  Other  6.5  USA 
2922 Oxygen-function amino-compounds:  6.5  USA 
 -  Amino-alcohols, their ethers and esters, other than those containing more 
than one kind of oxygen function; salts thereof:     
2922 11 000 - -  Monoethanolamine and its salts  6.5  USA  
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2922 12 000 - -  Diethanolamine and its salts  6.5  USA 
2922 13 - - Triethanolamine and its salts  6.5  USA 
2922 19 - - Other  6.5  USA 
 -  Amino-naphthols and other amino-phenols, their ethers and esters, other 
than those containing more than one kind of oxygen function; salts thereof:     
2922 21 000 - -  Aminohydroxynaphthalenesulphonic acids and their salts  6.5  USA 
2922 22 000 - -  Anisidines, dianisidines, phenetidines, and their salts  6.5  USA 
2922 29 000 - -  Other  6.5  USA 
2922 30 000 -  Amino-aldehydes, amino-ketones and amino-quinones, other than those 
containing more than one kind of oxygen function; salts thereof  6.5  USA 
 -  Amino-acids and their esters, other than those containing more than one 
kind of oxygen function; salts thereof:     
2922 41 000 - -  Lysine and its esters; salts thereof  6.5  USA 
2922 42 000 - -  Glutamic acid and its salts  6.5  USA 
2922 43 000 - - Anthranilic acid and its salts  6.5  USA 
2922 49 - -  Other  6.5  USA 
2922 50 000 -  Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds 
with oxygen function  6.5  USA 
2923 Quaternary ammonium salts and hydroxides; lecithins and other 
phosphoaminolipids:  6.5  USA 
2923 10 000 -  Choline and its salts  6.5  USA 
2923 20 000 -  Lecithins and other phosphoaminolipids  6.5  USA 
2923 90 000 -  Other  6.5  USA 
2924 Carboxyamide-function compounds; amide-function compounds of carbonic 
acid:  6.5  USA 
2924 10 000 -  Acyclic amides (including acy clic carbamates) and their derivatives; salts 
thereof  6.5  USA 
 -  Cyclic amides (including cyclic carbamates) and their derivatives; salts 
thereof:     
2924 21 - -  Ureines and their derivatives; salts thereof  6.5  USA 
2924 22 000 - - 2-Acetamidobenzoic acid  6.5  USA 
2924 29 - -  Other  6.5  USA  
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1 2 3 4 5 6 7 
2925 Carboxyimide-function compounds (including saccharin and its salts) and 
imine-function compounds:  6.5  USA 
 -  Imides and their derivatives; salts thereof:     
2925 11 000 - -  Saccharin and its salts  6.5  USA 
2925 19 - -  Other:  6.5  USA 
2925 19 100 - - - 3,3',4,4',5,5',6,6'-Octabromo-N,N'-ethylenediphthalimide  6.5    
2925 19 300 - - - N,N'-ethylenebis(4,5-dibromohexahydro-3,6-methanophtalimide) 6.5 0 1999-2003 USA 
2925 19 800 - - - Other 6.5 0 1999-2003 USA 
2925 20 000 -  Imines and their derivatives; salts thereof  6.5  USA 
2926 Nitrile-function compounds:  6.5  USA 
2926 10 000 -  Acrylonitrile  6.5  USA 
2926 20 000 -  1-Cyanoguanidine (dicyandiamide)  6.5  USA 
2926 90 -  Other  6.5  USA 
2927 00 000 Diazo-, azo- or azoxy-compounds  6.5  USA 
2928 00 Organic derivatives of hydrazine or of hydroxylamine  6.5  USA 
2929 Compounds with other nitrogen function:  6.5  USA 
2929 10 -  Isocyanates  6.5  USA 
2929 90 000 -  Other  6.5  USA 
2930 Organo-sulphur compounds:  6.5  USA 
2930 10 000 -  Dithiocarbonates (xanthates)  6.5  USA 
2930 20 000 -  Thiocarbamates and dithiocarbamates  6.5  USA 
2930 30 000 -  Thiuram mono-, di- or tetrasulphides  6.5  USA 
2930 40 -  Methionine  6.5  USA 
2930 90 -  Other:  6.5  USA 
2930 90 120 - - Cysteine  6.5   
2930 90 140 - - Cystine  6.5   
2930 90 160 - - Derivatives of cysteine and cystine  6.5   
2930 90 200 - -  Thiodiglycol (INN) (2,2'- thiodiethanol)  6.5   
2930 90 300 - - DL-2-hydroxy-4-(methylthio)butyric acid 6.5 0 1999-2003 USA 
2930 90 400 - - 2,2'-Thiodiethyl bis[3-(3,5-di-tert-butyl-4-hydroxyphenyl)propionate]  6.5   
2930 90 500 - - Mixture of isomers consisting of 4-methyl-2,6-bis(methylthio)-m-
phenylenediamine and 2-methyl-4,6-bis(methylthio)-m-phenylenediamine 6.5 0 1999-2003 USA  
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1 2 3 4 5 6 7 
2930 90 700 - - Other  6.5   
2931 00 Other organo-inorganic compounds  6.5  USA 
2932 Heterocyclic compounds with oxygen hetero-atom(s) only:  6.5  USA 
 -  Compounds containing an unfused furan ring (whether or not hydrogenated) 
in the structure:     
2932 11 000 - -  Tetrahydrofuran  6.5  USA 
2932 12 000 - - 2-Furaldehyde (furfural)  6.5  USA 
2932 13 000 - -  Furfuryl alcohol and tetrahydrofurfuryl alcohol  6.5  USA 
2932 19 000 - -  Other  6.5  USA 
 -  Lactones:     
2932 21 000 - -  Coumarin, methylcoumarins and ethylcoumarins  6.5  USA 
2932 29 - -  Other lactones  6.5  USA 
 - Other:     
2932 91 000 - - Isosafrole  6.5  USA 
2932 92 000 - - 1-(1,3-Benzodioxol-5-yl)propan-2-one  6.5  USA 
2932 93 000 - - Piperonal  6.5  USA 
2932 94 000 - - Safrole  6.5  USA 
2932 99 - - Other  6.5  USA 
2933 Heterocyclic compounds with nitrogen hetero-atom(s) only:  6.5  USA 
 -  Compounds containing an unfused pyrazole ring (whether or not 
hydrogenated) in the structure:     
2933 11 - -  Phenazone (antipyrin) and its derivatives  6.5  USA 
2933 19 - -  Other  6.5  USA 
 -  Compounds containing an unfused imidazole ring (whether or not 
hydrogenated) in the structure:     
2933 21 000 - -  Hydantoin and its derivatives  6.5  USA 
2933 29 - -  Other  6.5  MEX, USA
 -  Compounds containing an unfused pyridine ring (whether or not 
hydrogenated) in the structure:     
2933 31 000 - -  Pyridine and its salts  6.5  USA 
2933 32 000 - - Piperidine and its salts  6.5  USA 
2933 39 - -  Other  6.5  USA  
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2933 40 -  Compounds containing a quinoline or isoquinoline ring-system (whether or 
not hydrogenated), not further fused  6.5  USA 
 - Compounds containing a pyrimidine ring (whether or not hydrogenated) or 
piperazine ring in the structure:     
2933 51 - -  Malonylurea (barbituric acid) an d its derivatives; salts thereof  6.5  USA 
2933 59 - -  Other  6.5  USA 
 -  Compounds containing an unfused triazine ring (whether or not 
hydrogenated) in the structure:     
2933 61 000 - -  Melamine  6.5  USA 
2933 69 - -  Other  6.5  USA 
 -  Lactams:     
2933 71 000 - -  6-Hexanelactam (epsilon-caprolactam)  6.5  USA 
2933 79 000 - -  Other lactams  6.5  USA 
2933 90 -  Other  6.5  MEX, USA
2934 Nucleic acids and their salts; othe r heterocyclic compounds:  6.5  USA 
2934 10 000 -  Compounds containing an unfused thiazole ring (whether or not 
hydrogenated) in  the structure  6.5  USA 
2934 20 -  Compounds containing a benzothiazole ring-system (whether or not 
hydrogenated), not further fused  6.5  USA 
2934 30 -  Compounds containing a phenothiazine ring-system (whether or not 
hydrogenated), not further fused  6.5  USA 
2934 90 -  Other  6.5  MEX, USA
2935 00 Sulphonamides  6.5  USA 
2936 Provitamins and vitamins, natural or reproduced by synthesis (including 
natural concentrates), derivatives thereof used primarily as vitamins, and 
intermixtures of the foregoing, whether or not in any solvent:  0  POL, USA 
2936 10 000 -  Provitamins, unmixed  0    
 -  Vitamins and their derivatives, unmixed:     
2936 21 000 - -  Vitamins A and their derivatives  0    
2936 22 000 - -  Vitamin B1 and its derivatives  0    
2936 23 000 - -  Vitamin B2 and its derivatives  0    
2936 24 000 - -  D- or DL-Pantothenic acid (vitamin B3 or vitamin B5) and its derivatives  0     
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2936 25 000 - -  Vitamin B6 and its derivates  0    
2936 26 000 - -  Vitamin B12 and its derivatives  0  MEX 
2936 27 000 - -  Vitamin C and its derivatives  0    
2936 28 000 - -  Vitamin E and its derivatives  0    
2936 29 - -  Other vitamins and their derivatives  0  MEX 
2936 90 -  Other, including natural concentrates  0    
2937 Hormones, natural or reproduced by synthesis; derivatives thereof, used 
primarily as hormones; other steroids used primarily as hormones:  0  USA 
2937 10 000 -  Pituitary (anterior) or similar hormones, and their derivatives  0  MEX 
 -  Adrenal cortical hormones and their derivatives:     
2937 21 000 - -  Cortisone, hydrocortisone, prednisone (dehydrocortisone) and 
prednisolone (dehydrohydrocortisone)  0   
2937 22 000 - -  Halogenated derivatives of adrenal cortical hormones  0    
2937 29 000 - -  Other  0    
 -  Other hormones and their derivatives; other steroids used primarily as 
hormones:     
2937 91 000 - -  Insulin and its salts  0    
2937 92 000 - - Oestrogens and progestogens  0   
2937 99 000 - -  Other  0   
2938 Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters 
and other derivatives:  6.5  USA 
2938 10 000 -  Rutoside (rutin) and its derivatives  6.5  USA 
2938 90 -  Other  6.5  USA 
2939 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, 
esters and other derivatives:  0  USA 
2939 10 000 -  Alkaloids of opium and their derivatives; salts thereof  0   
 -  Alkaloids of cinchona and their derivatives; salts thereof:     
2939 21 - -  Quinine and its salts  0   
2939 29 000 - -  Other  0   
2939 30 000 -  Caffeine and its salts  0   
 - Ephedrines and their salts:     
2939 41 000 - - Ephedrine and its salts  0    
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2939 42 000 - - Pseudoephedrine (INN) and its salts  0   
2939 49 000 - - Other  0   
2939 50 000 -  Theophylline and aminophylline (theophylline-ethylenediamine) and their 
derivatives; salts thereof  0   
 - Alkaloids of rye ergot and their derivatives; salts thereof:     
2939 61 000 - - Ergometrine (INN) and its salts  0   
2939 62 000 - - Ergotamine (INN) and its salts  0   
2939 63 000 - - Lysergic acid and its salts  0   
2939 69 000 - - Other  0   
2939 70 000 -  Nicotine and its salts  0   
2939 90 -  Other  0   
2940 00 Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and 
fructose; sugar ethers and sugar esters, and their salts, other than products of heading No  2937,  2938 or 2939  6.5  USA 
2941 Antibiotics:  0  USA 
2941 10 -  Penicillins and their derivatives with a penicillanic acid structure; salts 
thereof  0  MEX 
2941 20 -  Streptomycins and their derivatives; salts thereof:  0   
2941 20 300 - - Dihydrostreptomycin, its salts, esters and hydrates  0  USA 
2941 20 800 - -  Other  0   
2941 30 000 -  Tetracyclines and their derivatives; salts thereof  0   
2941 40 000 -  Chloramphenicol and its derivatives; salts thereof  0   
2941 50 000 -  Erythromycin and its derivatives; salts thereof  0  MEX 
2941 90 000 -  Other  0  MEX 
2942 00 000 Other organic compounds  6.5  USA 
30 PHARMACEUTICAL PRODUCTS  0  USA 
3001 Glands and other organs for organo-therapeutic uses, dried, whether or not 
powdered; extracts of glands or other organs or of their secretions for organo-
therapeutic uses; heparin and its salts; other human or animal substances 
prepared for therapeutic or prophylac tic uses, not elsewhere specified or 
included:  0   
3001 10 -  Glands and other organs, dried, whether or not powdered  0    
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1 2 3 4 5 6 7 
3001 20 -  Extracts of glands or other organs or of their secretions  0   
3001 90 -  Other  0   
3002 Human blood; animal blood prepared for therapeutic, prophylactic or 
diagnostic uses; antisera and other blood fractions and modified 
immunological products, whether or not obtained by means of 
biotechnological processes; vaccines, toxins, cultures of micro-organisms 
(excluding yeasts) and similar products:  0   
3002 10 - Antisera and other blood fractions and modified immunological products, 
whether or not obtained by means of biotechnological processes  0   
3002 20 000 -  Vaccines for human medicine  0   
3002 30 000 - Vaccines for ve terinary medicine  0   
3002 90 -  Other  0   
3003 Medicaments (excluding goods of heading No  3002, 3005 or  3006) 
consisting of two or more constituents which have been mixed together for 
therapeutic or prophylactic uses, not put up in measured doses or in forms or 
packings for retail sale:  0   
3003 10 000 -  Containing penicillins or derivatives thereof, with a penicillanic acid 
structure, or streptomycins or their derivatives  0   
3003 20 000 -  Containing other antibiotics  0   
 -  Containing hormones or other products of heading No  2937 but not 
containing antibiotics:     
3003 31 000 - -  Containing insulin  0   
3003 39 000 - -  Other  0  CAN 
3003 40 000 -  Containing alkaloids or derivatives thereof but not containing hormones or 
other products of heading No  2937 or antibiotics  0   
3003 90 -  Other  0   
3004 Medicaments (excluding goods of heading No  3002, 3005 or  3006) 
consisting of mixed or unmixed products for therapeutic or prophylactic uses, 
put up in measured doses or in forms or packings for retail sale:  0  POL 
3004 10 -  Containing penicillins or derivatives thereof, with a penicillanic acid 
structure, or streptomycins or their derivatives  0  AUS 
3004 20 -  Containing other antibiotics  0    
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1 2 3 4 5 6 7 
 -  Containing hormones or other products of heading No  2937 but not 
containing antibiotics:     
3004 31 - -  Containing insulin  0   
3004 32 - -  Containing adrenal cortical hormones  0   
3004 39 - -  Other  0   
3004 40 -  Containing alkaloids or derivatives thereof but not containing hormones, 
other products of heading No  2937 or antibiotics                    0   
3004 50 -  Other medicaments containing vitamins or other products of heading No  
2936  0   
3004 90 -  Other  0  AUS 
3005 Wadding, gauze, bandages and similar articles (for example, dressings, 
adhesive plasters, poultices), impre gnated or coated with pharmaceutical 
substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes:  0   
3005 10 000 -  Adhesive dressings and other articles having an adhesive layer  0   
3005 90 -  Other  0   
3006 Pharmaceutical goods specified in Note 4 to this Chapter:  0   
3006 10 -  Sterile surgical catgut, similar sterile suture materials and sterile tissue 
adhesives for surgical wound closure; sterile laminaria and sterile laminaria 
tents; sterile absorbable surgical or dental haemostatics  0   
3006 20 000 -  Blood-grouping reagents  0   
3006 30 000 -  Opacifying preparations fo r X-ray examinations; diagnostic reagents 
designed to be administered to the patient  0   
3006 40 000 -  Dental cements and other dental fillings; bone reconstruction cements  0   
3006 50 000 -  First-aid boxes and kits  0   
3006 60 -  Chemical contraceptive preparations based on hormones or spermicides  0   
31 FERTILISERS  6.5  USA 
3101 00 000 Animal or vegetable fertilisers, whether or not mixed together or chemically 
treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products  6.5  USA 
3102 Mineral or chemical fertilisers, nitrogenous:  6.5   
3102 10 -  Urea, whether or not in aqueous solution  6.5  USA  
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1 2 3 4 5 6 7 
 -  Ammonium sulphate; double salts and mixtures of ammonium sulphate and 
ammonium nitrate:     
3102 21 000 - -  Ammonium sulphate  6.5  USA 
3102 29 000 - -  Other  6.5  USA 
3102 30 -  Ammonium nitrate, whether or not in aqueous solution  6.5  USA 
3102 40 -  Mixtures of ammonium nitrate with calcium carbonate or other inorganic 
non-fertilising substances  6.5  USA 
3102 50 -  Sodium nitrate  6.5  USA 
3102 60 000 -  Double salts and mixtures of calcium nitrate and ammonium nitrate  6.5  USA 
3102 70 000 -  Calcium cyanamide  6.5  USA 
3102 80 000 -  Mixtures of urea and ammonium n itrate in aqueous or amm oniacal solution  6.5  USA 
3102 90 000 -  Other, including mixtures not specified in the foregoing subheadings  6.5  USA 
3103 Mineral or chemical fertilisers, phosphatic:  6.5   
3103 10 -  Superphosphates  6.5  USA 
3103 20 000 -  Basic slag  6.5  USA 
3103 90 000 -  Other  6.5  USA 
3104 Mineral or chemical fertilisers, potassic:  6.5   
3104 10 000 -  Carnallite, sylvite and other crude natural potassium salts  6.5  USA 
3104 20 -  Potassium chloride  0  CAN, USA 
3104 30 000 -  Potassium sulphate  6.5  USA 
3104 90 000 -  Other  6.5  USA 
3105 Mineral or chemical fertilisers cont aining two or three of the fertilising 
elements nitrogen, phosphorus and potassium; other fertilisers; goods of this 
chapter in tablets or similar forms or in packages of a gross weight not 
exceeding 10kg:  6.5   
3105 10 000 - Goods of this chapter in tablets or similar forms or in packages of a gross 
weight not exceeding 10kg  6.5  USA 
3105 20 -  Mineral or chemical fertilisers containing the three fertilising elements 
nitrogen, phosphorus and potassium  6.5  USA 
3105 30 000 -  Diammonium hydrogenorthophosphate (diammonium phosphate)  6.5  USA  
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3105 40 000 -  Ammonium dihydrogenorthophosphate (monoammonium phosphate) and 
mixtures thereof with diammonium hydrogenorthophosphate (diammonium 
phosphate)  6.5  USA 
 -  Other mineral or chemical fertilisers containing the two fertilising elements 
nitrogen and phosphorus:     
3105 51 000 - -  Containing nitrates and phosphates  6.5  USA 
3105 59 000 - -  Other  6.5  USA 
3105 60 -  Mineral or chemical fertilisers containing the two fertilising elements 
phosphorus and potassium  6.5  USA 
3105 90 -  Other  6.5  USA 
32 TANNING OR DYING EXTRACTS; TANNINS AND THEIR 
DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; 
INKS  6.5  USA 
3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and 
other derivatives:  6.5   
3201 10 000 - Quebracho extract  6.5  USA 
3201 20 000 - Wattle extract  6.5  USA 
3201 90 - Other  6.5  USA 
3202 Synthetic organic tanning substances; inorganic tanning substances; tanning 
preparations, whether or not containing natural tanning substances; enzymatic 
preparations for pre-tanning:  6.5   
3202 10 000 - Synthetic organic tanning substances  6.5  USA 
3202 90 000 - Other  6.5  USA 
3203 00 Colouring matter of vegetable or animal origin (including dyeing extracts but 
excluding animal black), wh ether or not chemically de fined; preparations as 
specified in Note 3 to this Chapter based on colouring matter of vegetable or 
animal origin  0  USA 
3204 Synthetic organic colouring matter, whether or not chemically defined; 
preparations as specified in Note 3 to this Chapter based on synthetic organic 
colouring matter; synthetic organic products of a kind used as fluorescent 
brightening agents or as luminophores, whether or not chemically defined:  6.5    
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1 2 3 4 5 6 7 
 - Synthetic organic colouring matter and preparations based thereon as 
specified in Note 3 to this Chapter:                              
3204 11 000 - - Disperse dyes and preparations based thereon  6.5  USA 
3204 12 000 - - Acid dyes, whether or not premetallised, and preparations based thereon; 
mordant dyes and preparations based thereon  6.5  USA 
3204 13 000 - - Basic dyes and preparations based thereon  6.5  USA 
3204 14 000 - - Direct dyes and preparations based thereon  6.5  USA 
3204 15 000 - - Vat dyes (including those usable  in that state as pigments) and preparations 
based thereon  6.5  USA 
3204 16 000 - - Reactive dyes and preparations based thereon  6.5  USA 
3204 17 000 - - Pigments and preparations based thereon  6.5  USA 
3204 19 000 - - Other, including mixtures of colouring matter of two or more of the 
subheadings Nos 3204 11 to 3204 19                             6.5  USA 
3204 20 000 - Synthetic organic products of a kind used as fluorescent brightening agents  6.5  USA 
3204 90 000 - Other  6.5  USA 
3205 00 000 Colour lakes; preparations as specified in Note 3 to this Chapter based on 
colour lakes               6.5  USA 
3206 Other colouring matter; preparations as specified in Note 3 to this Chapter, 
other than those of heading No  3203,  3204 or  3205; inorganic products of a 
kind used as luminophores, whether or not chemically defined:  6.5   
 - Pigments and preparations based on titanium dioxide:     
3206 11 000 - - Containing 80 % or more by weight of titanium dioxide calculated on the 
dry weight  6.5  USA 
3206 19 000 - - Other  6.5  USA 
3206 20 000 - Pigments and preparations based on chromium compounds  6.5  USA 
3206 30 000 - Pigments and preparations based on cadmium compounds  6.5  USA 
 - Other colouring matter and other preparations:     
3206 41 000 - - Ultramarine and preparations based thereon  6.5  USA 
3206 42 000 - - Lithopone and other pigments and preparations based on zinc sulphide  6.5  USA 
3206 43 000 - - Pigments and preparations based on hexacyanoferrates (ferrocyanides and 
ferricyanides)  6.5  USA 
3206 49 - - Other  6.5  USA  
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1 2 3 4 5 6 7 
3206 50 000 - Inorganic products of a kind used as luminophores  6.5  USA 
3207 Prepared pigments, prepared opacifiers and prepared colours, vitrifiable 
enamels and glazes, engobes (slips), liquid lustres and similar preparations, of 
a kind used in the ceramic, enamelling or glass industry; glass frit and other 
glass, in the form of powder, granules or flakes:  6.5   
3207 10 000 - Prepared pigments, prepared  opacifiers, prepared colours and similar 
preparations  6.5  USA 
3207 20 - Vitrifiable enamels and glazes, engobes (slips) and similar preparations  6.5  USA 
3207 30 000 - Liquid lustres and similar preparations  6.5  USA 
3207 40 - Glass frit and other glass, in the form of powder, granules or flakes  6.5  USA 
3208 Paints and varnishes (including enamels and lacquers) based on synthetic 
polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter:  6.5    
3208 10 - Based on polyesters  6.5  USA 
3208 20 - Based on acrylic or vinyl polymers  6.5  USA 
3208 90 - Other  6.5  USA 
3209 Paints and varnishes (including enamels and lacquers) based on synthetic 
polymers or chemically modified natural polymers, dispersed or dissolved in 
an aqueous medium:  6.5   
3209 10 000 - Based on acrylic or vinyl polymers  6.5  USA 
3209 90 000 - Other  6.5  USA 
3210 00 Other paints and varnishes (including enamels, lacquers and distempers); 
prepared water pigments of a kind used for finishing leather  6.5  USA 
3211 00 000 Prepared driers  6.5  USA 
3212 Pigments (including metallic powders and flakes) dispersed in non-aqueous 
media, in liquid or paste form, of a kind used in the manufacture of paints 
(including enamels); stamping foils; dyes and other colouring matter put up in 
forms or packings for retail sale:  6.5   
3212 10 - Stamping foils  6.5  USA 
3212 90 - Other  6.5  USA 
3213 Artists', students' or signboard painters' colours, modifying tints, amusement 
colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings:  6.5    
 WT/ACC/SPEC/EST/6 
Page 98 
Tariff Item 
Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implementation 
Period from/to Initial 
Negotiating 
Right Other Duties 
and Charges
1 2 3 4 5 6 7 
3213 10 000 - Colours in sets  6.5  USA 
3213 90 000 - Other  6.5  USA 
3214 Glaziers' putty, grafting putty, resi n cements, caulking compounds and other 
mastics; painters' fillings; non-refractor y surfacing preparations for façades, 
indoor walls, floors, ceilings or the like:  6.5   
3214 10 - Glaziers' putty, grafting putty, resin cements, caulking compounds and other 
mastics; painters' fillings  6.5  USA 
3214 90 000 - Other  6.5  USA 
3215 Printing ink, writing or drawing ink and other inks, whether or not 
concentrated or solid:  6.5   
 - Printing ink:     
3215 11 000 - - Black  6.5  USA 
3215 19 000 - - Other  6.5  USA 
3215 90 - Other  6.5  USA 
33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR 
TOILET PREPARATIONS  6.5  USA 
3302 Mixtures of odoriferous substances and mixtures (including alcoholic 
solutions) with a basis of one or more of these substances, of a kind used as 
raw materials in industry; other preparations based on odoriferous substances, 
of a kind used for the manufacture of beverages: 6.5 0 1999-2003 USA 
3302 10 - Of a kind used in the food or drink industries 6.5 0 1999-2003 USA 
3302 90 - Other 6.5 0 1999-2003 USA 
3303 00 Perfumes and toilet waters 6.5 0 1999-2003 USA 
3304 Beauty or make-up preparations and preparations for the care of the skin 
(other than medicaments), including sunscreen or sun tan preparations; 
manicure or pedicure preparations: 6.5 0 1999-2003 USA 
3304 10 000 - Lip make-up preparations 6.5 0 1999-2003 USA 
3304 20 000 - Eye make-up preparations 6.5 0 1999-2003 USA 
3304 30 000 - Manicure or pedicure preparations 6.5 0 1999-2003 USA 
 - Other:     
3304 91 000 - - Powders, whether or not compressed 6.5 0 1999-2003 USA 
3304 99 000 - - Other 6.5 0 1999-2003 USA  
  WT/ACC/SPEC/EST/6
 Page 99Tariff Item 
Number Description of Products Base Rate of 
Duty Bound Rate 
of Duty Implementation 
Period from/to Initial 
Negotiating 
Right Other Duties 
and Charges
1 2 3 4 5 6 7 
3305 Preparations for use on the hair: 6.5 0 1999-2003 USA 
3305 10 000 - Shampoos 6.5 0 1999-2003 USA 
3305 20 000 - Preparations for permanent waving or straightening 6.5 0 1999-2003 USA 
3305 30 000 - Hair lacquers 6.5 0 1999-2003 USA 
3305 90 - Other 6.5 0 1999-2003 USA 
3306 Preparations for oral or dental hygiene, including denture fixative pastes and 
powders; yarn used to clean between th e teeth (dental floss), in individual 
retail packages: 6.5 0 1999-2003 USA 
3306 10 000 - Dentifrices 6.5 0 1999-2003 USA 
3306 20 000 - Yarn used to clean between the teeth (dental floss) 6.5 0 1999-2003 USA 
3306 90 000 - Other 6.5 0 1999-2003 USA 
3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath 
preparations, depilatories and other perfumery, cosmetic or toilet preparations, 
not elsewhere specified or included; pr epared room deodorizers, whether or 
not perfumed or having disinfectant properties:  6.5   
3307 10 000 - Pre-shave, shaving or after-shave preparations  6.5  USA 
3307 20 000 - Personal deodorants and antiperspirants  6.5  USA 
3307 30 000 - Perfumed bath salts and other bath preparations  6.5  USA 
 - Preparations for perfuming or deodorizing rooms, including odoriferous 
preparations used during religious rites:     
3307 41 000 - - "Agarbatti" and other odoriferous preparations which operate by burning  6.5  USA 
3307 49 000 - - Other  6.5  USA 
3307 90 000 - Other  6.5  USA 
34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING 
PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL 
WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING 
PASTES, "DENTAL WAXES" AND DENTAL PREPARATIONS WITH A 
BASIS OF PLASTER  6.5  USA