SCHEDULE CXV - LESOTHO
24 October 2020
Page 3 WT/Let/1482SCHEDULE CXV - LESOTHO
PART I - MOST-FAVOURED-NATION TARIFF
SECTION I – AGRICULTURAL PRODUCTS
SECTION I–A - TARIFFSThis schedule is authentic only in the English language
Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)Special  
safeguard
From ToBase rate of duty Implementation 
periodInitial 
negotiating
 rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2017)Other 
terms and 
conditions
10
Citrus fruit, fresh or dried.    0805
- Oranges 200 0   0805.10.00 UR/94, 
WT/Let/755
- Mandarins (including tange rines and satsumas); 
clementines, wilkings and similar citrus hybrids :   0805.2
- - Mandarins (including tange rines and satsumas) 200 0   0805.21.00 UR/94, 
WT/Let/755
- - Clementines 200 0   0805.22.00 UR/94, 
WT/Let/755
- - Other 200 0   0805.29.00 UR/94, 
WT/Let/755
- Grapefruit, including pomelos 200 0   0805.40.00 UR/94, 
WT/Let/755
- Lemons (Citrus limon, Citrus limonum) and 
limes (Citrus aurantifo lia, Citrus latifolia)200 0   0805.50.00 UR/94, 
WT/Let/755
- Other 200 0   0805.90.00 UR/94, 
WT/Let/755
Plants and parts of plant s (including seeds and 
fruits), of a kind used primarily in perfumery, in 
pharmacy or for insecticidal, fungicidal or similar 
purposes, fresh, chilled, fro zen or dried, whether 
or not cut, crushed or powdered.   1211
Page 4 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION I-A WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)Special  
safeguard
From ToBase rate of duty Implementation 
periodInitial 
negotiating
 rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2017)Other 
terms and 
conditions
10
- Ginseng roots 200 0   1211.20.00 UR/94, 
WT/Let/715, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Coca leaf 200 0   1211.30.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Poppy straw 200 0   1211.40.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Ephedra 200 0   1211.50.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Other 200 0   1211.90.00 UR/94, 
WT/Let/715, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
Vegetable saps and extracts; pectic substances, 
pectinates and pectates; agar-agar and other 
mucilages and thickeners, whether or not 
modified, derived from vegetable products.   1302
- Vegetable saps and extracts :    1302.1
- - Opium 200 0   1302.11.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Of liquorice 200 0   1302.12.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Of hops 200 0   1302.13.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Of ephedra 200 0   1302.14.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other 200 0   1302.19.00 UR/94, 
WT/Let/755, 
WT/Let/907
Page 5 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION I-A WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)Special  
safeguard
From ToBase rate of duty Implementation 
periodInitial 
negotiating
 rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2017)Other 
terms and 
conditions
10
- Pectic substances, pectinates and pectates 200 0   1302.20.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Mucilages and thickeners, whether or not 
modified, derived from vegetable products :   1302.3
- - Agar-agar 200 0   1302.31.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Mucilages and thickeners, whether or not 
modified, derived from lo cust beans, locust bean 
seeds or guar seeds200 0   1302.32.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other 200 0   1302.39.00 UR/94, 
WT/Let/755, 
WT/Let/907
Vegetable products not elsewhere specified or 
included.   1404
- Cotton linters 200 0   1404.20.00 UR/94, 
WT/Let/907
- Other 200 0   1404.90.00 UR/94, 
WT/Let/907
Fruit, nuts and other edible parts of plants, 
otherwise prepared or preserved, whether or not 
containing added sugar or  other sweetening matter 
or spirit, not elsewhere specified or included.   2008
- Nuts, ground-nuts and other seeds, whether or 
not mixed together :   2008.1
- - Ground-nuts 200 0   2008.11.00 UR/94, 
WT/Let/715, 
WT/Let/1291
- - Other, including mixtures 200 0   2008.19.00 UR/94, 
WT/Let/715, 
WT/Let/1291
- Pineapples 200 0   2008.20.00 UR/94, 
WT/Let/715, 
WT/Let/1291
- Citrus fruit 200 0   2008.30.00 UR/94, 
WT/Let/715, 
WT/Let/1291
Page 6 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION I-A WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)Special  
safeguard
From ToBase rate of duty Implementation 
periodInitial 
negotiating
 rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2017)Other 
terms and 
conditions
10
- Pears 200 0   2008.40.00 UR/94, 
WT/Let/715, 
WT/Let/1291
- Apricots 200 0   2008.50.00 UR/94, 
WT/Let/715, 
WT/Let/1291
- Cherries 200 0   2008.60.00 UR/94, 
WT/Let/715, 
WT/Let/1291
- Peaches, including nectarines 200 0   2008.70.00 UR/94, 
WT/Let/715, 
WT/Let/1291
- Strawberries 200 0   2008.80.00 UR/94, 
WT/Let/715, 
WT/Let/1291
- Other, including mixtures other than those of 
subheading 2008.19 :   2008.9
- - Palm hearts 200 0   2008.91.00 UR/94, 
WT/Let/715, 
WT/Let/1291
- - Cranberries (Vaccinium macrocarpon, 
Vaccinium oxycoccos, Vaccinium vitis-idaea)200 0   2008.93.00 UR/94, 
WT/Let/715, 
WT/Let/1291
- - Mixtures 200 0   2008.97.00 UR/94, 
WT/Let/715, 
WT/Let/1291
- - Other 200 0   2008.99.00 UR/94, 
WT/Let/715, 
WT/Let/1291
Waters, including mineral waters 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 20.09.   2202
- Waters, including mineral waters and aerated 
waters, containing added sugar or other 
sweetening matter or flavoured200 0   2202.10.00 UR/94
- Other :    2202.9
Page 7 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION I-A WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)Special  
safeguard
From ToBase rate of duty Implementation 
periodInitial 
negotiating
 rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2017)Other 
terms and 
conditions
10
- - Non-alcoholic beer 200 0   2202.91.00 UR/94
- - Other 200 0   2202.99.00 UR/94
Wine of fresh grapes, inc luding fortified wines; 
grape must other than that of heading 20.09.   2204
- Sparkling wine 200 0   2204.10.00 UR/94
- Other wine; grape must with fermentation 
prevented or arrested by the addition of alcohol :   2204.2
- - In containers holding 2 l or less 200 0   2204.21.00 UR/94
- - In containers holding more than 2 l but not 
more than 10 l200 0   2204.22.00 UR/94
- - Other 200 0   2204.29.00 UR/94
- Other grape must 200 0   2204.30.00 UR/94
Prepared binders for foundry moulds or cores; 
chemical products and preparations of the 
chemical or allied industries (including those 
consisting of mixtures of natural products), not 
elsewhere specified or included.   3824
- Sorbitol other than tha t of subheading 2905.44 200 0   3824.60.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
Page 8 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION I-A WT/Let/1482SCHEDULE CXV - LESOTHO
PART I - MOST-FAVOURED-NATION TARIFF
SECTION II – OTHER PRODUCTSThis schedule is authentic only in the English language
Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
Live fish.    0301
- Ornamental fish :    0301.1
- - Freshwater 60 0   0301.11.00 UR/94, 
WT/Let/715, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   0301.19.00 UR/94, 
WT/Let/715, 
WT/Let/907, 
WT/Let/1291
- Other live fish :    0301.9
- - Trout (Salmo trutta, Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus aguabonita, 
Oncorhynchus gilae, Oncorhynchus apache and 
Oncorhynchus chrysogaster)60 0   0301.91.00 UR/94, 
WT/Let/715, 
WT/Let/907, 
WT/Let/1291
- - Eels (Anguilla spp.) 60 0   0301.92.00 UR/94, 
WT/Let/715, 
WT/Let/907, 
WT/Let/1291
- - Carp (Cyprinus spp., Carassius spp., 
Ctenopharyngodon idellus, Hypophthalmichthys 
spp., Cirrhinus spp., Mylopharyngodon piceus, 
Catla catla, Labeo spp., Osteochilus hasselti, 
Leptobarbus hoeveni, Megalobrama spp.)60 0   0301.93.00 UR/94, 
WT/Let/715, 
WT/Let/907, 
WT/Let/1291
Page 9 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Atlantic and Pacifi c bluefin tunas (Thunnus 
thynnus, Thunnus orientalis)60 0   0301.94.00 UR/94, 
WT/Let/715, 
WT/Let/907, 
WT/Let/1291
- - Southern bluefin tunas (Thunnus maccoyii) 60 0   0301.95.00 UR/94, 
WT/Let/715, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   0301.99.00 UR/94, 
WT/Let/715, 
WT/Let/907, 
WT/Let/1291
Fish, fresh or chilled, e xcluding fish fillets and 
other fish meat of heading 03.04.   0302
- Salmonidae, excluding edible fish offal of 
subheadings 0302. 91 to 0302.99 :   0302.1
- - Trout (Salmo trutta, Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus aguabonita, 
Oncorhynchus gilae, Oncorhynchus apache and 
Oncorhynchus chrysogaster)60 0   0302.11.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Pacific salmon (Oncorhynchus nerka, 
Oncorhynchus gorbuscha, Oncorhynchus keta, 
Oncorhynchus tschawytscha, Oncorhynchus 
kisutch, Oncorhynchus masou and Oncorhynchus 
rhodurus)60 0   0302.13.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Atlantic salmon (Salmo salar) and Danube 
salmon (Hucho hucho)60 0   0302.14.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   0302.19.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Flat fish (Pleuronectidae, Bothidae, 
Cynoglossidae, Soleidae, Scophthalmidae and 
Citharidae), excluding ed ible fish offal of 
subheadings 0302. 91 to 0302.99 :   0302.2
Page 10 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Halibut (Reinhardtius hippoglossoides, 
Hippoglossus hippoglossus, Hippoglossus 
stenolepis)60 0   0302.21.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Plaice (Pleuronectes platessa) 60 0   0302.22.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Sole (Solea spp.) 60 0   0302.23.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Turbots (Psetta maxima) 60 0   0302.24.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   0302.29.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Tunas (of the genus Thunnus), skipjack or stripe-
bellied bonito (Euthynnus (Katsuwonus) 
pelamis), excluding ed ible fish offal of 
subheadings 0302. 91 to 0302.99 :   0302.3
- - Albacore or longfinned tunas (Thunnus 
alalunga)60 0   0302.31.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Yellowfin tunas (Thunnus albacares) 60 0   0302.32.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Skipjack or stripe-bellied bonito 60 0   0302.33.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Bigeye tunas (Thunnus obesus) 60 0   0302.34.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
Page 11 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Atlantic and Pacifi c bluefin tunas (Thunnus 
thynnus, Thunnus orientalis)60 0   0302.35.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Southern bluefin tunas (Thunnus maccoyii) 60 0   0302.36.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   0302.39.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Herrings (Clupea harengus, Clupea pallasii), 
anchovies (Engraulis spp.), sardines (Sardina 
pilchardus, Sardinops spp.), sardinella (Sardinella 
spp.), brisling or sprats (Sprattus sprattus), 
mackerel (Scomber scombrus, Scomber 
australasicus, Scomber japonicus), Indian 
mackerels (Rastrelliger spp.), seerfishes 
(Scomberomorus spp.), jack and horse mackerel 
(Trachurus spp.), jacks, crevalles (Caranx spp.), 
cobia (Rachycentron cana dum), silver pomfrets 
(Pampus spp.), Pacific saury (Cololabis saira), 
scads (Decapterus spp. ), capelin (Mallotus 
villosus), swordfish (Xiphi as gladius), Kawakawa 
(Euthynnus affinis), bonitos (Sarda spp.), marlins, 
sailfishes, spearfish (Istiophoridae), excluding 
edible fish offal of  subheadings 0302.91 to 
0302.99 :   0302.4
- - Herrings (Clupea harengus, Clupea pallasii) 60 0   0302.41.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Anchovies (Engraulis spp.) 60 0   0302.42.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Sardines (Sardina pilchardus, Sardinops spp.), 
sardinella (Sardinella s pp.), brisling or sprats 
(Sprattus sprattus)60 0   0302.43.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
Page 12 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Mackerel (Scomber scombrus, Scomber 
australasicus, Scomber japonicus)60 0   0302.44.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Jack and horse mackerel (Trachurus spp.) 60 0   0302.45.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Cobia (Rachycentron canadum) 60 0   0302.46.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Swordfish (Xiphias gladius) 60 0   0302.47.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   0302.49.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae, excludi ng edible fish offal of 
subheadings 0302. 91 to 0302.99 :   0302.5
- - Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus)60 0   0302.51.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Haddock (Melanogrammus aeglefinus) 60 0   0302.52.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Coalfish (Pollachius virens) 60 0   0302.53.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Hake (Merluccius spp., Urophycis spp.) 60 0   0302.54.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
Page 13 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Alaska Pollack (Theragra chalcogramma) 60 0   0302.55.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Blue whitings (Micromesistius poutassou, 
Micromesistius australis)60 0   0302.56.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   0302.59.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Tilapias (Oreochromis spp.), catfish (Pangasius 
spp., Silurus spp., Clarias  spp., Ictalurus spp.), 
carp (Cyprinus spp., Carassius spp., 
Ctenopharyngodon idellus, Hypophthalmichthys 
spp., Cirrhinus spp., Mylopharyngodon piceus, 
Catla catla, Labeo spp., Osteochilus hasselti, 
Leptobarbus hoeveni, Megalobrama spp.), eels 
(Anguilla spp.), Nile perch  (Lates niloticus) and 
snakeheads (Channa spp.), excluding edible fish 
offal of subheadings  0302.91 to 0302.99 :   0302.7
- - Tilapias (Oreochromis spp.) 60 0   0302.71.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Catfish (Pangasius spp., Silurus spp., Clarias 
spp., Ictalurus spp.)60 0   0302.72.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Carp (Cyprinus spp., Carassius spp., 
Ctenopharyngodon idellus, Hypophthalmichthys 
spp., Cirrhinus spp., Mylopharyngodon piceus, 
Catla catla, Labeo spp., Osteochilus hasselti, 
Leptobarbus hoeveni, Megalobrama spp.)60 0   0302.73.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Eels (Anguilla spp.) 60 0   0302.74.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
Page 14 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Other 60 0   0302.79.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Other fish, excluding edible fish offal of 
subheadings 0302. 91 to 0302.99 :   0302.8
- - Dogfish and other sharks 60 0   0302.81.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Rays and skates (Rajidae) 60 0   0302.82.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Toothfish (Dissostichus spp.) 60 0   0302.83.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Seabass (Dicentrarchus spp.) 60 0   0302.84.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Seabream (Sparidae) 60 0   0302.85.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   0302.89.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Livers, roes, milt, fish fins, heads, tails, maws 
and other edible fish offal :   0302.9
- - Livers, roes and milt 60 0   0302.91.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Shark fins 60 0   0302.92.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
Page 15 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Other 60 0   0302.99.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
Fish, frozen, excluding fish  fillets and other fish 
meat of heading 03.04.   0303
- Salmonidae, excluding edible fish offal of 
subheadings 0303. 91 to 0303.99 :   0303.1
- - Sockeye salmon (red salmon) (Oncorhynchus 
nerka)60 0   0303.11.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other Pacific salmon (Oncorhynchus 
gorbuscha, Oncorhynchus keta, Oncorhynchus 
tschawytscha, Oncorhynchus kisutch, 
Oncorhynchus masou and Oncorhynchus 
rhodurus)60 0   0303.12.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Atlantic salmon (Salmo salar) and Danube 
salmon (Hucho hucho)60 0   0303.13.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Trout (Salmo trutta, Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus aguabonita, 
Oncorhynchus gilae, Oncorhynchus apache and 
Oncorhynchus chrysogaster)60 0   0303.14.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   0303.19.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Tilapias (Oreochromis spp.), catfish (Pangasius 
spp., Silurus spp., Clarias  spp., Ictalurus spp.), 
carp (Cyprinus spp., Carassius spp., 
Ctenopharyngodon idellus, Hypophthalmichthys 
spp., Cirrhinus spp., Mylopharyngodon piceus, 
Catla catla, Labeo spp., Osteochilus hasselti, 
Leptobarbus hoeveni, Megalobrama spp.), eels 
(Anguilla spp.), Nile perch  (Lates niloticus) and 
snakeheads (Channa spp.), excluding edible fish 
offal of subheadings  0303.91 to 0303.99 :   0303.2
Page 16 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Tilapias (Oreochromis spp.) 60 0   0303.23.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Catfish (Pangasius spp., Silurus spp., Clarias 
spp., Ictalurus spp.)60 0   0303.24.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Carp (Cyprinus spp., Carassius spp., 
Ctenopharyngodon idellus, Hypophthalmichthys 
spp., Cirrhinus spp., Mylopharyngodon piceus, 
Catla catla, Labeo spp., Osteochilus hasselti, 
Leptobarbus hoeveni, Megalobrama spp.)60 0   0303.25.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Eels (Anguilla spp.) 60 0   0303.26.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   0303.29.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Flat fish (Pleuronectidae, Bothidae, 
Cynoglossidae, Soleidae, Scophthalmidae and 
Citharidae), excluding ed ible fish offal of 
subheadings 0303. 91 to 0303.99 :   0303.3
- - Halibut (Reinhardtius hippoglossoides, 
Hippoglossus hippoglossus, Hippoglossus 
stenolepis)60 0   0303.31.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Plaice (Pleuronectes platessa) 60 0   0303.32.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Sole (Solea spp.) 60 0   0303.33.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Turbots (Psetta maxima) 60 0   0303.34.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
Page 17 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Other 60 0   0303.39.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Tunas (of the genus Thunnus), skipjack or stripe-
bellied bonito (Euthynnus (Katsuwonus) 
pelamis), excluding ed ible fish offal of 
subheadings 0303. 91 to 0303.99 :   0303.4
- - Albacore or longfinned tunas (Thunnus 
alalunga)60 0   0303.41.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Yellowfin tunas (Thunnus albacares) 60 0   0303.42.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Skipjack or stripe-bellied bonito 60 0   0303.43.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Bigeye tunas (Thunnus obesus) 60 0   0303.44.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Atlantic and Pacifi c bluefin tunas (Thunnus 
thynnus, Thunnus orientalis)60 0   0303.45.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Southern bluefin tunas (Thunnus maccoyii) 60 0   0303.46.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   0303.49.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
Page 18 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Herrings (Clupea harengus, Clupea pallasii), 
anchovies (Engraulis spp.), sardines (Sardina 
pilchardus, Sardinops spp.), sardinella (Sardinella 
spp.), brisling or sprats (Sprattus sprattus), 
mackerel (Scomber scombrus, Scomber 
australasicus, Scomber japonicus), Indian 
mackerels (Rastrelliger spp.), seerfishes 
(Scomberomorus spp), jack and horse mackerel 
(Trachurus spp.), jacks, crevalles (Caranx spp.), 
cobia (Rachycentron cana dum), silver pomfrets 
(Pampus spp.), Pacific saury (Cololabis saira), 
scads (Decapterus spp. ), capelin (Mallotus 
villosus), swordfish (Xiphi as gladius), Kawakawa 
(Euthynnus affinis), bonitos (Sarda spp.), marlins, 
sailfishes, spearfish (Istiophoridae), excluding 
edible fish offal of  subheadings 0303.91 to 
0303.99 :   0303.5
- - Herrings (Clupea harengus, Clupea pallasii) 60 0   0303.51.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Sardines (Sardina pilchardus, Sardinops spp.), 
sardinella (Sardinella s pp.), brisling or sprats 
(Sprattus sprattus)60 0   0303.53.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Mackerel (Scomber scombrus, Scomber 
australasicus, Scomber japonicus)60 0   0303.54.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Jack and horse mackerel (Trachurus spp.) 60 0   0303.55.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Cobia (Rachycentron canadum) 60 0   0303.56.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Swordfish (Xiphias gladius) 60 0   0303.57.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
Page 19 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Other 60 0   0303.59.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae, excludi ng edible fish offal of 
subheadings 0303. 91 to 0303.99 :   0303.6
- - Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus)60 0   0303.63.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Haddock (Melanogrammus aeglefinus) 60 0   0303.64.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Coalfish (Pollachius virens) 60 0   0303.65.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Hake (Merluccius spp., Urophycis spp.) 60 0   0303.66.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Alaska Pollack (Theragra chalcogramma) 60 0   0303.67.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Blue whitings (Micromesistius poutassou, 
Micromesistius australis)60 0   0303.68.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   0303.69.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Other fish, excluding edible fish offal of 
subheadings 0303. 91 to 0303.99 :   0303.8
Page 20 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Dogfish and other sharks 60 0   0303.81.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Rays and skates (Rajidae) 60 0   0303.82.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Toothfish (Dissostichus spp.) 60 0   0303.83.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Seabass (Dicentrarchus spp.) 60 0   0303.84.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   0303.89.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Livers, roes, milt, fish fins, heads, tails, maws 
and other edible fish offal :   0303.9
- - Livers, roes and milt 60 0   0303.91.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Shark fins 60 0   0303.92.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   0303.99.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
Fish fillets and other fish meat (whether or not 
minced), fresh, c hilled or frozen.   0304
Page 21 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Fresh or chilled fillets  of tilapias (Oreochromis 
spp.), catfish (Pangasius spp., Silurus spp., 
Clarias spp., Ictalurus spp.), carp (Cyprinus spp., 
Carassius spp., Ctenopharyngodon idellus, 
Hypophthalmichthys spp., Cirrhinus spp., 
Mylopharyngodon piceus, Catla catla, Labeo spp., 
Osteochilus hasselti, Leptobarbus hoeveni, 
Megalobrama spp.), eel s (Anguilla spp.), Nile 
perch (Lates niloticus) and snakeheads (Channa 
spp.) :   0304.3
- - Tilapias (Oreochromis spp.) 60 0   0304.31.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Catfish (Pangasius spp., Silurus spp., Clarias 
spp., Ictalurus spp.)60 0   0304.32.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Nile Perch (Lates niloticus) 60 0   0304.33.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   0304.39.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- Fresh or chilled f illets of other fish :    0304.4
- - Pacific salmon (Oncorhynchus nerka, 
Oncorhynchus gorbuscha, Oncorhynchus keta, 
Oncorhynchus tschawytscha, Oncorhynchus 
kisutch, Oncorhynchus masou and Oncorhynchus 
rhodurus), Atlantic salmon (Salmo salar) and 
Danube salmon (Huchohucho)60 0   0304.41.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Trout (Salmo trutta, Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus aguabonita, 
Oncorhynchus gilae, Oncorhynchus apache and 
Oncorhynchus chrysogaster)60 0   0304.42.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Flat fish (Pleuronectidae, Bothidae, 
Cynoglossidae, Soleidae, Scophthalmidae and 
Citharidae)60 0   0304.43.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae60 0   0304.44.00 UR/94, 
WT/Let/907, 
WT/Let/1291
Page 22 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Swordfish (Xiphias gladius) 60 0   0304.45.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Toothfish (Dissostichus spp.) 60 0   0304.46.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Dogfish and other sharks 60 0   0304.47.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Rays and skates (Rajidae) 60 0   0304.48.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   0304.49.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- Other, fresh or chilled :    0304.5
- - Tilapias (Oreochromis spp.), catfish 
(Pangasius spp., Siluru s spp., Clarias spp., 
Ictalurus spp.), carp (Cyprinus spp., Carassius 
spp., Ctenopharyngodon idellus, 
Hypophthalmichthys spp., Cirrhinus spp., 
Mylopharyngodon piceus, Catla catla, Labeo spp., 
Osteochilus hasselti, Leptobarbus hoeveni, 
Megalobrama spp.), eel s (Anguilla spp.), Nile 
perch (Lates niloticus) and snakeheads (Channa 
spp.)60 0   0304.51.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Salmonidae 60 0   0304.52.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae60 0   0304.53.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Swordfish (Xiphias gladius) 60 0   0304.54.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Toothfish (Dissostichus spp.) 60 0   0304.55.00 UR/94, 
WT/Let/907, 
WT/Let/1291
Page 23 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Dogfish and other sharks 60 0   0304.56.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Rays and skates (Rajidae) 60 0   0304.57.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   0304.59.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- Frozen fillets of tilapias  (Oreochromis spp.), 
catfish (Pangasius spp., Silu rus spp., Clarias spp., 
Ictalurus spp.), carp (Cyprinus spp., Carassius 
spp., Ctenopharyngodon idellus, 
Hypophthalmichthys spp., Cirrhinus spp., 
Mylopharyngodon piceus, Catla catla, Labeo spp., 
Osteochilus hasselti, Leptobarbus hoeveni, 
Megalobrama spp.), eel s (Anguilla spp.), Nile 
perch (Lates niloticus) and snakeheads (Channa 
spp.) :   0304.6
- - Tilapias (Oreochromis spp.) 60 0   0304.61.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Catfish (Pangasius spp., Silurus spp., Clarias 
spp., Ictalurus spp.)60 0   0304.62.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Nile Perch (Lates niloticus) 60 0   0304.63.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   0304.69.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- Frozen fillets of fish of the families 
Bregmacerotidae, Euclichthyidae, Gadidae, 
Macrouridae, Melanonidae, Merlucciidae, 
Moridae and Muraenolepididae :   0304.7
- - Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus)60 0   0304.71.00 UR/94, 
WT/Let/907, 
WT/Let/1291
Page 24 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Haddock (Melanogrammus aeglefinus) 60 0   0304.72.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Coalfish (Pollachius virens) 60 0   0304.73.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Hake (Merluccius spp., Urophycis spp.) 60 0   0304.74.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Alaska Pollack (Theragra chalcogramma) 60 0   0304.75.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   0304.79.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- Frozen fillets of other fish :    0304.8
- - Pacific salmon (Oncorhynchus nerka, 
Oncorhynchus gorbuscha, Oncorhynchus keta, 
Oncorhynchus tschawytscha, Oncorhynchus 
kisutch, Oncorhynchus masou and Oncorhynchus 
rhodurus), Atlantic salmon (Salmo salar) and 
Danube salmon (Huchohucho)60 0   0304.81.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Trout (Salmo trutta, Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus aguabonita, 
Oncorhynchus gilae, Oncorhynchus apache and 
Oncorhynchus chrysogaster)60 0   0304.82.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Flat fish (Pleuronectidae, Bothidae, 
Cynoglossidae, Soleidae, Scophthalmidae and 
Citharidae)60 0   0304.83.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Swordfish (Xiphias gladius) 60 0   0304.84.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Toothfish (Dissostichus spp.) 60 0   0304.85.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Herrings (Clupea harengus, Clupea pallasii) 60 0   0304.86.00 UR/94, 
WT/Let/907, 
WT/Let/1291
Page 25 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Tunas (of the genus Thunnus), skipjack or 
stripe-bellied bonito (Euthynnus (Katsuwonus) 
pelamis)60 0   0304.87.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Dogfish, other sharks, r ays and skates (Rajidae) 60 0   0304.88.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   0304.89.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- Other, frozen :    0304.9
- - Swordfish (Xiphias gladius) 60 0   0304.91.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Toothfish (Dissostichus spp.) 60 0   0304.92.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Tilapias (Oreochromis spp.), catfish 
(Pangasius spp., Siluru s spp., Clarias spp., 
Ictalurus spp.), carp (Cyprinus spp., Carassius 
spp., Ctenopharyngodon idellus, 
Hypophthalmichthys spp., Cirrhinus spp., 
Mylopharyngodon piceus, Catla catla, Labeo spp., 
Osteochilus hasselti, Leptobarbus hoeveni, 
Megalobrama spp.), eel s (Anguilla spp.), Nile 
perch (Lates niloticus) and snakeheads (Channa 
spp.)60 0   0304.93.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Alaska Pollack (Theragra chalcogramma) 60 0   0304.94.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae, other  than Alaska Pollack 
(Theragra chalcogramma)60 0   0304.95.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Dogfish and other sharks 60 0   0304.96.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Rays and skates (Rajidae) 60 0   0304.97.00 UR/94, 
WT/Let/907, 
WT/Let/1291
Page 26 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Other 60 0   0304.99.00 UR/94, 
WT/Let/907, 
WT/Let/1291
Fish, dried, salted or in brine; smoked fish, 
whether or not cooked before or during the 
smoking process; flours, m eals and pellets of fish, 
fit for human consumption.   0305
- Flours, meals and pellets of fish, fit for human 
consumption60 0   0305.10.00 UR/94, 
WT/Let/1291
- Livers, roes and milt of  fish, dried, smoked, 
salted or in brine60 0   0305.20.00 UR/94, 
WT/Let/1291
- Fish fillets, dried, salted or in brine, but not 
smoked :   0305.3
- - Tilapias (Oreochromis spp.), catfish 
(Pangasius spp., Siluru s spp., Clarias spp., 
Ictalurus spp.), carp (Cyprinus spp., Carassius 
spp., Ctenopharyngodon idellus, 
Hypophthalmichthys spp., Cirrhinus spp., 
Mylopharyngodon piceus, Catla catla, Labeo spp., 
Osteochilus hasselti, Leptobarbus hoeveni, 
Megalobrama spp.), eel s (Anguilla spp.), Nile 
perch (Lates niloticus) and snakeheads (Channa 
spp.)60 0   0305.31.00 UR/94, 
WT/Let/1291
- - Fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae60 0   0305.32.00 UR/94, 
WT/Let/1291
- - Other 60 0   0305.39.00 UR/94, 
WT/Let/1291
- Smoked fish, including f illets, other than edible 
fish offal :   0305.4
- - Pacific salmon (Oncorhynchus nerka, 
Oncorhynchus gorbuscha, Oncorhynchus keta, 
Oncorhynchus tschawytscha, Oncorhynchus 
kisutch, Oncorhynchus masou and Oncorhynchus 
rhodurus), Atlantic salmon (Salmo salar) and 
Danube salmon (Hucho hucho)60 0   0305.41.00 UR/94, 
WT/Let/1291
- - Herrings (Clupea harengus, Clupea pallasii) 60 0   0305.42.00 UR/94, 
WT/Let/1291
Page 27 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Trout (Salmo trutta, Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus aguabonita, 
Oncorhynchus gilae, Oncorhynchus apache and 
Oncorhynchus chrysogaster)60 0   0305.43.00 UR/94, 
WT/Let/1291
- - Tilapias (Oreochromis spp.), catfish 
(Pangasius spp., Siluru s spp., Clarias spp., 
Ictalurus spp.), carp (Cyprinus spp., Carassius 
spp., Ctenopharyngodon idellus, 
Hypophthalmichthys spp., Cirrhinus spp., 
Mylopharyngodon piceus, Catla catla, Labeo spp., 
Osteochilus hasselti, Leptobarbus hoeveni, 
Megalobrama spp.), eel s (Anguilla spp.), Nile 
perch (Lates niloticus) and snakeheads (Channa 
spp.)60 0   0305.44.00 UR/94, 
WT/Let/1291
- - Other 60 0   0305.49.00 UR/94, 
WT/Let/1291
- Dried fish, other than ed ible fish offal, whether 
or not salted but not smoked :   0305.5
- - Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus)60 0   0305.51.00 UR/94, 
WT/Let/1291
- - Tilapias (Oreochromis spp.), catfish 
(Pangasius spp., Siluru s spp., Clarias spp., 
Ictalurus spp.), carp (Cyprinus spp., Carassius 
spp., Ctenopharyngodon idellus, 
Hypophthalmichthys spp., Cirrhinus spp., 
Mylopharyngodon piceus, Catla catla, Labeo spp., 
Osteochilus hasselti, Leptobarbus hoeveni, 
Megalobrama spp.), eel s (Anguilla spp.), Nile 
perch (Lates niloticus) and snakeheads (Channa 
spp.)60 0   0305.52.00 UR/94, 
WT/Let/1291
- - Fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae, other than cod (Gadus 
morhua, Gadus ogac, Gadus macrocephalus)60 0   0305.53.00 UR/94, 
WT/Let/1291
Page 28 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Herrings (Clupea harengus, Clupea pallasii), 
anchovies (Engraulis spp.), sardines (Sardina 
pilchardus, Sardinops spp.), sardinella (Sardinella 
spp.), brisling or sprats (Sprattus sprattus), 
mackerel (Scomber scombrus, Scomber 
australasicus, Scomber japonicus), Indian 
mackerels (Rastrelliger spp.), seerfishes 
(Scomberomorus spp.), jack and horse mackerel 
(Trachurus spp.), jacks, crevalles (Caranx spp.), 
cobia (Rachycentron cana dum), silver pomfrets 
(Pampus spp.), Pacific saury (Cololabis saira), 
scads (Decapterus spp. ), capelin (Mallotus 
villosus), swordfish (Xiphi as gladius), Kawakawa 
(Euthynnus affinis), bonitos (Sarda spp.), marlins, 
sailfishes, spearfish (Istiophoridae)60 0   0305.54.00 UR/94, 
WT/Let/1291
- - Other 60 0   0305.59.00 UR/94, 
WT/Let/1291
- Fish, salted but not dri ed or smoked and fish in 
brine, other than ed ible fish offal :   0305.6
- - Herrings (Clupea harengus, Clupea pallasii) 60 0   0305.61.00 UR/94, 
WT/Let/1291
- - Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus)60 0   0305.62.00 UR/94, 
WT/Let/1291
- - Anchovies (Engraulis spp.) 60 0   0305.63.00 UR/94, 
WT/Let/1291
- - Tilapias (Oreochromis spp.), catfish 
(Pangasius spp., Siluru s spp., Clarias spp., 
Ictalurus spp.), carp (Cyprinus spp., Carassius 
spp., Ctenopharyngodon idellus, 
Hypophthalmichthys spp., Cirrhinus spp., 
Mylopharyngodon piceus, Catla catla, Labeo spp., 
Osteochilus hasselti, Leptobarbus hoeveni, 
Megalobrama spp.), eel s (Anguilla spp.), Nile 
perch (Lates niloticus) and snakeheads (Channa 
spp.)60 0   0305.64.00 UR/94, 
WT/Let/1291
- - Other 60 0   0305.69.00 UR/94, 
WT/Let/1291
- Fish fins, heads, tails , maws and other edible 
fish offal :   0305.7
- - Shark fins 60 0   0305.71.00 UR/94, 
WT/Let/1291
Page 29 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Fish heads, tails and maws 60 0   0305.72.00 UR/94, 
WT/Let/1291
- - Other 60 0   0305.79.00 UR/94, 
WT/Let/1291
Crustaceans, whether in shell or not, live, fresh, 
chilled, frozen, dri ed, salted or in brine; smoked 
crustaceans, whether in sh ell or not, whether or 
not cooked before or duri ng the smoking process; 
crustaceans, in shell, cooked by steaming or by 
boiling in water, whether  or not chilled, frozen, 
dried, salted or in brine;  flours, meals and pellets 
of crustaceans, fit for human consumption.   0306
- Frozen :    0306.1
- - Rock lobster and other sea crawfish (Palinurus 
spp., Panulirus spp., Jasus spp.)60 0   0306.11.00 UR/94, 
WT/Let/1291
- - Lobsters (Homarus spp.) 60 0   0306.12.00 UR/94, 
WT/Let/1291
- - Crabs 60 0   0306.14.00 UR/94, 
WT/Let/1291
- - Norway lobsters (Nephrops norvegicus) 60 0   0306.15.00 UR/94, 
WT/Let/1291
- - Cold-water shrimps and prawns (Pandalus 
spp., Crangon crangon)60 0   0306.16.00 UR/94, 
WT/Let/1291
- - Other shrimps and prawns 60 0   0306.17.00 UR/94, 
WT/Let/1291
- - Other, including flours, meals and pellets of 
crustaceans, fit for human consumption60 0   0306.19.00 UR/94, 
WT/Let/1291
- Live, fresh or chilled :    0306.3
- - Rock lobster and other sea crawfish (Palinurus 
spp., Panulirus spp., Jasus spp.)60 0   0306.31.00 UR/94, 
WT/Let/1291
- - Lobsters (Homarus spp.) 60 0   0306.32.00 UR/94, 
WT/Let/1291
- - Crabs 60 0   0306.33.00 UR/94, 
WT/Let/1291
- - Norway lobsters (Nephrops norvegicus) 60 0   0306.34.00 UR/94, 
WT/Let/1291
- - Cold-water shrimps and prawns (Pandalus 
spp., Crangon crangon)60 0   0306.35.00 UR/94, 
WT/Let/1291
Page 30 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Other shrimps and prawns 60 0   0306.36.00 UR/94, 
WT/Let/1291
- - Other, including flours, meals and pellets of 
crustaceans, fit for human consumption60 0   0306.39.00 UR/94, 
WT/Let/1291
- Other :    0306.9
- - Rock lobster and other sea crawfish (Palinurus 
spp., Panulirus spp., Jasus spp.)60 0   0306.91.00 UR/94, 
WT/Let/1291
- - Lobsters (Homarus spp.) 60 0   0306.92.00 UR/94, 
WT/Let/1291
- - Crabs 60 0   0306.93.00 UR/94, 
WT/Let/1291
- - Norway lobsters (Nephrops norvegicus) 60 0   0306.94.00 UR/94, 
WT/Let/1291
- - Shrimps and prawns 60 0   0306.95.00 UR/94, 
WT/Let/1291
- - Other, including flours, meals and pellets of 
crustaceans, fit for human consumption60 0   0306.99.00 UR/94, 
WT/Let/1291
Molluscs, whether in shell or not, live, fresh, 
chilled, frozen, dri ed, salted or in brine; smoked 
molluscs, whether in shell or not, whether or not 
cooked before or during the smoking process; 
flours, meals and pellets of molluscs, fit for 
human consumption.   0307
- Oysters :    0307.1
- - Live, fresh or chilled 60 0   0307.11.00 UR/94, 
WT/Let/1291
- - Frozen 60 0   0307.12.00 UR/94, 
WT/Let/1291
- - Other 60 0   0307.19.00 UR/94, 
WT/Let/1291
- Scallops, including queen  scallops, of the genera 
Pecten, Chlamys or Placopecten :   0307.2
- - Live, fresh or chilled 60 0   0307.21.00 UR/94, 
WT/Let/1291
- - Frozen 60 0   0307.22.00 UR/94, 
WT/Let/1291
- - Other 60 0   0307.29.00 UR/94, 
WT/Let/1291
Page 31 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Mussels (Mytilus spp., Perna spp.) :    0307.3
- - Live, fresh or chilled 60 0   0307.31.00 UR/94, 
WT/Let/1291
- - Frozen 60 0   0307.32.00 UR/94, 
WT/Let/1291
- - Other 60 0   0307.39.00 UR/94, 
WT/Let/1291
- Cuttle fish and squid :    0307.4
- - Live, fresh or chilled 60 0   0307.42.00 UR/94, 
WT/Let/1291
- - Frozen 60 0   0307.43.00 UR/94, 
WT/Let/1291
- - Other 60 0   0307.49.00 UR/94, 
WT/Let/1291
- Octopus (Octopus spp.) :    0307.5
- - Live, fresh or chilled 60 0   0307.51.00 UR/94, 
WT/Let/1291
- - Frozen 60 0   0307.52.00 UR/94, 
WT/Let/1291
- - Other 60 0   0307.59.00 UR/94, 
WT/Let/1291
- Snails, other than sea snails 60 0   0307.60.00 UR/94, 
WT/Let/1291
- Clams, cockles and ark sh ells (families Arcidae, 
Arcticidae, Cardiidae, D onacidae, Hiatellidae, 
Mactridae, Mesodesmatidae, Myidae, Semelidae, 
Solecurtidae, Solenid ae, Tridacnidae and 
Veneridae) :   0307.7
- - Live, fresh or chilled 60 0   0307.71.00 UR/94, 
WT/Let/1291
- - Frozen 60 0   0307.72.00 UR/94, 
WT/Let/1291
- - Other 60 0   0307.79.00 UR/94, 
WT/Let/1291
- Abalone (Haliotis spp.) and stromboid conchs 
(Strombus spp.) :   0307.8
- - Live, fresh or chilled abalone (Haliotis spp.) 60 0   0307.81.00 UR/94, 
WT/Let/1291
Page 32 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Live, fresh or chilled stromboid conchs 
(Strombus spp.)60 0   0307.82.00 UR/94, 
WT/Let/1291
- - Frozen abalone (Haliotis spp.) 60 0   0307.83.00 UR/94, 
WT/Let/1291
- - Frozen stromboid conchs (Strombus spp.) 60 0   0307.84.00 UR/94, 
WT/Let/1291
- - Other abalone (Haliotis spp.) 60 0   0307.87.00 UR/94, 
WT/Let/1291
- - Other stromboid conchs (Strombus spp.) 60 0   0307.88.00 UR/94, 
WT/Let/1291
- Other, including flours , meals and pellets, fit for 
human consumption :   0307.9
- - Live, fresh or chilled 60 0   0307.91.00 UR/94, 
WT/Let/1291
- - Frozen 60 0   0307.92.00 UR/94, 
WT/Let/1291
- - Other 60 0   0307.99.00 UR/94, 
WT/Let/1291
Aquatic invertebrates other than crustaceans and 
molluscs, live, fresh, ch illed, frozen, dried, salted 
or in brine; smoked aqua tic invertebrates other 
than crustaceans and molluscs, whether or not 
cooked before or during the smoking process; 
flours, meals and pellets o f aquatic invertebrates 
other than crustaceans and molluscs, fit for 
human consumption.   0308
- Sea cucumbers (Stichopus japonicus, 
Holothuroidea) :   0308.1
- - Live, fresh or chilled 60 0   0308.11.00 UR/94, 
WT/Let/1291
- - Frozen 60 0   0308.12.00 UR/94, 
WT/Let/1291
- - Other 60 0   0308.19.00 UR/94, 
WT/Let/1291
- Sea urchins (Strongylocentrotus spp., 
Paracentrotus lividus, Loxechinus albus, Echinus 
esculentus) :   0308.2
- - Live, fresh or chilled 60 0   0308.21.00 UR/94, 
WT/Let/1291
Page 33 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Frozen 60 0   0308.22.00 UR/94, 
WT/Let/1291
- - Other 60 0   0308.29.00 UR/94, 
WT/Let/1291
- Jellyfish (Rhopilema spp.) 60 0   0308.30.00 UR/94, 
WT/Let/1291
- Other 60 0   0308.90.00 UR/94, 
WT/Let/1291
Prepared or preserved fish; caviar and caviar 
substitutes prepared from fish eggs.   1604
- Fish, whole or in pieces, but not minced :    1604.1
- - Salmon 60 0   1604.11.00 UR/94, 
WT/Let/1291
- - Herrings 60 0   1604.12.00 UR/94, 
WT/Let/1291
- - Sardines, sardinella and brisling or sprats 60 0   1604.13.00 UR/94, 
WT/Let/1291
- - Tunas, skipjack and bonito (Sarda spp.) 60 0   1604.14.00 UR/94, 
WT/Let/1291
- - Mackerel 60 0   1604.15.00 UR/94, 
WT/Let/1291
- - Anchovies 60 0   1604.16.00 UR/94, 
WT/Let/1291
- - Eels 60 0   1604.17.00 UR/94, 
WT/Let/1291
- - Shark fins 60 0   1604.18.00 UR/94, 
WT/Let/1291
- - Other 60 0   1604.19.00 UR/94, 
WT/Let/1291
- Other prepared or preserved fish 60 0   1604.20.00 UR/94, 
WT/Let/1291
- Caviar and caviar substitutes :    1604.3
- - Caviar 60 0   1604.31.00 UR/94, 
WT/Let/1291
- - Caviar substitutes 60 0   1604.32.00 UR/94, 
WT/Let/1291
Crustaceans, molluscs and other aquatic 
invertebrates, prepared or preserved.   1605
Page 34 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Crab 60 0   1605.10.00 UR/94, 
WT/Let/1291
- Shrimps and prawns :    1605.2
- - Not in airtight container 60 0   1605.21.00 UR/94, 
WT/Let/1291
- - Other 60 0   1605.29.00 UR/94, 
WT/Let/1291
- Lobster 60 0   1605.30.00 UR/94, 
WT/Let/1291
- Other crustaceans 60 0   1605.40.00 UR/94, 
WT/Let/1291
- Molluscs :    1605.5
- - Oysters 60 0   1605.51.00 UR/94, 
WT/Let/1291
- - Scallops, including queen scallops 60 0   1605.52.00 UR/94, 
WT/Let/1291
- - Mussels 60 0   1605.53.00 UR/94, 
WT/Let/1291
- - Cuttle fish and squid 60 0   1605.54.00 UR/94, 
WT/Let/1291
- - Octopus 60 0   1605.55.00 UR/94, 
WT/Let/1291
- - Clams, cockles and arkshells 60 0   1605.56.00 UR/94, 
WT/Let/1291
- - Abalone 60 0   1605.57.00 UR/94, 
WT/Let/1291
- - Snails, other than sea snails 60 0   1605.58.00 UR/94, 
WT/Let/1291
- - Other 60 0   1605.59.00 UR/94, 
WT/Let/1291
- Other aquatic invertebrates :    1605.6
- - Sea cucumbers 60 0   1605.61.00 UR/94, 
WT/Let/1291
- - Sea urchins 60 0   1605.62.00 UR/94, 
WT/Let/1291
- - Jellyfish 60 0   1605.63.00 UR/94, 
WT/Let/1291
Page 35 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Other 60 0   1605.69.00 UR/94, 
WT/Let/1291
Other inorganic acids and other inorganic oxygen 
compounds of non-metals.   2811
- Other inorganic acids :    2811.1
- - Hydrogen fluoride (hydrofluoric acid) 60 0   2811.11.00 UR/94, 
WT/Let/907
- - Hydrogen cyanide (h ydrocyanic acid) 60 0   2811.12.00 UR/94, 
WT/Let/907
- - Other 60 0   2811.19.00 UR/94, 
WT/Let/907
- Other inorganic oxygen compounds of non-
metals :   2811.2
- - Carbon dioxide 60 0   2811.21.00 UR/94, 
WT/Let/907
- - Silicon dioxide 60 0   2811.22.00 UR/94, 
WT/Let/907
- - Other 60 0   2811.29.00 UR/94, 
WT/Let/907
Halides and halide oxi des of non-metals.    2812
- Chlorides and chloride oxides :    2812.1
- - Carbonyl dichloride (phosgene) 60 0   2812.11.00 UR/94
- - Phosphorus oxychloride 60 0   2812.12.00 UR/94
- - Phosphorus trichloride 60 0   2812.13.00 UR/94
- - Phosphorus pentachloride 60 0   2812.14.00 UR/94
- - Sulphur monochloride 60 0   2812.15.00 UR/94
- - Sulphur dichloride 60 0   2812.16.00 UR/94
- - Thionyl chloride 60 0   2812.17.00 UR/94
- - Other 60 0   2812.19.00 UR/94
- Other 60 0   2812.90.00 UR/94
Phosphides, whether or not chemically defined, 
excluding ferrophosphorus ; other inorganic 
compounds (including di stilled or conductivity 
water and water of sim ilar purity); liquid air 
(whether or not rare gases have been removed); 
compressed air; amalgams, other than amalgams 
of precious metals.   2853
Page 36 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Cyanogen chloride (chlorcyan) 60 0   2853.10.00 UR/94, 
WT/Let/907
- Other 60 0   2853.90.00 UR/94, 
WT/Let/715, 
WT/Let/907, 
WT/Let/1291
Halogenated derivatives of hydrocarbons.    2903
- Saturated chlorinated derivatives of acyclic 
hydrocarbons :   2903.1
- - Chloromethane (methyl chloride) and 
chloroethane (ethyl chloride)60 0   2903.11.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Dichloromethane (m ethylene chloride) 60 0   2903.12.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Chloroform (trichloromethane) 60 0   2903.13.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Carbon tetrachloride 60 0   2903.14.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Ethylene dichloride (ISO) (1,2-dichloroethane) 60 0   2903.15.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   2903.19.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Unsaturated chlorinate d derivatives of acyclic 
hydrocarbons :   2903.2
- - Vinyl chloride (chloroethylene) 60 0   2903.21.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
Page 37 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Trichloroethylene 60 0   2903.22.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Tetrachloroethylene (perchloroethylene) 60 0   2903.23.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   2903.29.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Fluorinated, brominated or iodinated derivatives 
of acyclic hydrocarbons :   2903.3
- - Ethylene dibromide (ISO) (1,2-dibromoethane) 60 0   2903.31.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   2903.39.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Halogenated derivatives of acyclic hydrocarbons 
containing two or mor e different halogens :   2903.7
- - Chlorodifluoromethane 60 0   2903.71.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Dichlorotrif luoroethanes 60 0   2903.72.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Dichlorofluoroethanes 60 0   2903.73.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Chlorodifluoroethanes 60 0   2903.74.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
Page 38 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Dichloropentafluoropropanes 60 0   2903.75.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Bromochlorodifluoromethane, 
bromotrifluoromethane and 
dibromotetrafluoroethanes60 0   2903.76.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other, perhalogenate d only with fluorine and 
chlorine60 0   2903.77.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other perhalogenated derivatives 60 0   2903.78.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   2903.79.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Halogenated derivatives of cyclanic, cyclenic or 
cycloterpenic hydrocarbons :   2903.8
- - 1,2,3,4,5,6-Hexachlorocyclohexane (HCH 
(ISO)), including lindane (ISO, INN)60 0   2903.81.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Aldrin (ISO), chlordane (ISO) and heptachlor 
(ISO)60 0   2903.82.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Mirex (ISO) 60 0   2903.83.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   2903.89.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Halogenated derivatives of aromatic 
hydrocarbons :   2903.9
Page 39 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Chlorobenzene, o-dichlorobenzene and p-
dichlorobenzene60 0   2903.91.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Hexachlorobenzene (ISO) and DDT (ISO) 
(clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-
chlorophenyl)ethane)60 0   2903.92.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Pentachlorobenzene (ISO) 60 0   2903.93.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Hexabromobiphenyls 60 0   2903.94.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   2903.99.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
Sulphonated, nitrated or n itrosated derivatives of 
hydrocarbons, whether or not halogenated.   2904
- Derivatives containing only sulpho groups, their 
salts and ethyl esters60 0   2904.10.00 UR/94, 
WT/Let/715
- Derivatives containing only nitro or only nitroso 
groups60 0   2904.20.00 UR/94, 
WT/Let/715
- Perfluorooctane sulphonic acid, its salts and 
perfluorooctane sulphonyl fluoride :   2904.3
- - Perfluorooctane sulphonic acid 60 0   2904.31.00 UR/94, 
WT/Let/715
- - Ammonium perfluorooctane sulphonate 60 0   2904.32.00 UR/94, 
WT/Let/715
- - Lithium perfluorooctane sulphonate 60 0   2904.33.00 UR/94, 
WT/Let/715
- - Potassium perfluorooctane sulphonate 60 0   2904.34.00 UR/94, 
WT/Let/715
- - Other salts of perfluorooctane sulphonic acid 60 0   2904.35.00 UR/94, 
WT/Let/715
Page 40 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Perfluorooctane sulphonyl fluoride 60 0   2904.36.00 UR/94, 
WT/Let/715
- Other :    2904.9
- - Trichloronitromethane (chloropicrin) 60 0   2904.91.00 UR/94, 
WT/Let/715
- - Other 60 0   2904.99.00 UR/94, 
WT/Let/715
Epoxides, epoxyalcohol s, epoxyphenols and 
epoxyethers, with a three-membered ring, and 
their halogenated, sulphonated, nitrated or 
nitrosated derivatives.   2910
- Oxirane (ethylene oxide) 60 0   2910.10.00 UR/94, 
WT/Let/907
- Methyloxirane (propylene oxide) 60 0   2910.20.00 UR/94, 
WT/Let/907
- 1-Chloro-2,3-epoxypropane (epichlorohydrin) 60 0   2910.30.00 UR/94, 
WT/Let/907
- Dieldrin (ISO, INN) 60 0   2910.40.00 UR/94, 
WT/Let/907
- Endrin (ISO) 60 0   2910.50.00 UR/94, 
WT/Let/907
- Other 60 0   2910.90.00 UR/94, 
WT/Let/907
Ketones and quinones, whether or not with other 
oxygen function, and th eir halogenated, 
sulphonated, nitrated or n itrosated derivatives.   2914
- Acyclic ketones without o ther oxygen function :    2914.1
- - Acetone 60 0   2914.11.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- - Butanone (methyl ethyl ketone) 60 0   2914.12.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- - 4-Methylpentan-2-one (methyl isobutyl ketone) 60 0   2914.13.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- - Other 60 0   2914.19.00 UR/94, 
WT/Let/755, 
WT/Let/1291
Page 41 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Cyclanic, cyclenic or cycloterpenic ketones 
without other oxygen function :   2914.2
- - Cyclohexanone and methylcyclohexanones 60 0   2914.22.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- - Ionones and methylionones 60 0   2914.23.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- - Other 60 0   2914.29.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- Aromatic ketones without  other oxygen function 
:   2914.3
- - Phenylacetone (pheny lpropan-2-one) 60 0   2914.31.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- - Other 60 0   2914.39.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- Ketone-alcohols and ketone-aldehydes 60 0   2914.40.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- Ketone-phenols and ket ones with other oxygen 
function60 0   2914.50.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- Quinones :    2914.6
- - Anthraquinone 60 0   2914.61.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- - Coenzyme Q10 (ubidecarenone (INN)) 60 0   2914.62.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- - Other 60 0   2914.69.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- Halogenated, sulphonated, nitrated or nitrosated 
derivatives :   2914.7
Page 42 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Chlordecone (ISO) 60 0   2914.71.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- - Other 60 0   2914.79.00 UR/94, 
WT/Let/755, 
WT/Let/1291
Carboxylic acids with add itional oxygen function 
and their anhydrides, halides, peroxides and 
peroxyacids; their hal ogenated, sulphonated, 
nitrated or nitros ated derivatives.   2918
- Carboxylic acids with alcohol function but 
without other oxygen function, their anhydrides, 
halides, peroxides, peroxyacids and their 
derivatives :   2918.1
- - Lactic acid, its salts and esters 60 0   2918.11.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Tartaric acid 60 0   2918.12.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Salts and esters of tartaric acid 60 0   2918.13.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Citric acid 60 0   2918.14.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Salts and esters of citric acid 60 0   2918.15.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Gluconic acid, its salts and esters 60 0   2918.16.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - 2,2-Diphenyl- 2-hydroxyacetic acid (benzilic 
acid)60 0   2918.17.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Chlorobenzilate (ISO) 60 0   2918.18.00 UR/94, 
WT/Let/755, 
WT/Let/907
Page 43 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Other 60 0   2918.19.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Carboxylic acids with  phenol function but 
without other oxygen function, their anhydrides, 
halides, peroxides, peroxyacids and their 
derivatives :   2918.2
- - Salicylic acid and its salts 60 0   2918.21.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - O-Acetylsalicylic acid, its salts and esters 60 0   2918.22.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other esters of salicylic acid and their salts 60 0   2918.23.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other 60 0   2918.29.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Carboxylic acids with aldehyde or ketone 
function but without other oxygen function, their 
anhydrides, halides, peroxides, peroxyacids and 
their derivatives60 0   2918.30.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Other :    2918.9
- - 2,4,5-T (ISO) (2,4, 5-trichlorophenoxyacetic 
acid), its salts and esters60 0   2918.91.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other 60 0   2918.99.00 UR/94, 
WT/Let/755, 
WT/Let/907
Esters of other inorganic acids of non-metals 
(excluding esters of hydr ogen halides) and their 
salts; their halogenated, sulphonated, nitrated or 
nitrosated derivatives.   2920
- Thiophosphoric esters (phosphorothioates) and 
their salts; their halogenated, sulphonated, 
nitrated or nitros ated derivatives :   2920.1
- - Parathion (ISO) and parathion-methyl (ISO) 
(methyl-parathion)60 0   2920.11.00 UR/94, 
WT/Let/907
Page 44 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Other 60 0   2920.19.00 UR/94, 
WT/Let/907
- Phosphite esters and their salts; their 
halogenated, sulphonated, nitrated or nitrosated 
derivatives :   2920.2
- - Dimethyl phosphite 60 0   2920.21.00 UR/94, 
WT/Let/907
- - Diethyl phosphite 60 0   2920.22.00 UR/94, 
WT/Let/907
- - Trimethyl phosphite 60 0   2920.23.00 UR/94, 
WT/Let/907
- - Triethyl phosphite 60 0   2920.24.00 UR/94, 
WT/Let/907
- - Other 60 0   2920.29.00 UR/94, 
WT/Let/907
- Endosulfan (ISO) 60 0   2920.30.00 UR/94, 
WT/Let/907
- Other 60 0   2920.90.00 UR/94, 
WT/Let/907
Amine-function compounds.    2921
- Acyclic monoamines and their derivatives; salts 
thereof :   2921.1
- - Methylamine, di- or trimethylamine and their 
salts60 0   2921.11.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - 2-(N,N-Dimethylamino)ethylchloride 
hydrochloride60 0   2921.12.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - 2-(N,N-Diethylamino)ethylchloride 
hydrochloride60 0   2921.13.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - 2-(N,N-Diisopropylamino)ethylchloride 
hydrochloride60 0   2921.14.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other 60 0   2921.19.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Acyclic polyamines and their derivatives; salts 
thereof :   2921.2
Page 45 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Ethylenediamine and its salts 60 0   2921.21.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Hexamethylenediamine and its salts 60 0   2921.22.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other 60 0   2921.29.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Cyclanic, cyclenic or cycloterpenic mono- or 
polyamines, and their derivatives; salts thereof60 0   2921.30.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Aromatic monoamines and their derivatives; 
salts thereof :   2921.4
- - Aniline and its salts 60 0   2921.41.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Aniline derivatives and their salts 60 0   2921.42.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Toluidines and their de rivatives; salts thereof 60 0   2921.43.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Diphenylamine and its derivatives; salts thereof 60 0   2921.44.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - 1-Naphthylamine (alpha-naphthylamine), 2-
naphthylamine (beta-na phthylamine) and their 
derivatives; salts thereof60 0   2921.45.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Amfetamine (INN), benzfetamine (INN), 
dexamfetamine (INN), etilamfetamine (INN), 
fencamfamin (INN), lefetamine (INN), 
levamfetamine (INN), mefenorex (INN) and 
phentermine (INN); salts thereof60 0   2921.46.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other 60 0   2921.49.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Aromatic polyamines and their derivatives; salts 
thereof :   2921.5
Page 46 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - o-, m-, p-Phenylenediamine, diaminotoluenes, 
and their derivatives; salts thereof60 0   2921.51.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other 60 0   2921.59.00 UR/94, 
WT/Let/755, 
WT/Let/907
Oxygen-function amino-compounds.    2922
- Amino-alcohols, other than those containing 
more than one kind of oxygen function, their 
ethers and esters; salts thereof :   2922.1
- - Monoethanolamine and its salts 60 0   2922.11.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Diethanolamine and its salts 60 0   2922.12.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Dextropropoxyphene (INN) and its salts 60 0   2922.14.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Triethanolamine 60 0   2922.15.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Diethanolammonium perfluorooctane 
sulphonate60 0   2922.16.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Methyldiethanolamine and ethyldiethanolamine 60 0   2922.17.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - 2-(N,N-Diisopropylamino)ethanol 60 0   2922.18.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other 60 0   2922.19.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Amino-naphthols and other amino-phenols, 
other than those containi ng more than one kind of 
oxygen function, their eth ers and esters; salts 
thereof :   2922.2
Page 47 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Aminohydroxynaphthalenesulphonic acids and 
their salts60 0   2922.21.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other 60 0   2922.29.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Amino-aldehydes, amino-ketones and amino-
quinones, other than thos e containing more than 
one kind of oxygen func tion; salts thereof :   2922.3
- - Amfepramone (INN), methadone (INN) and 
normethadone (INN); salts thereof60 0   2922.31.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other 60 0   2922.39.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Amino-acids, other than those containing more 
than one kind of oxyge n function, and their 
esters; salts thereof :   2922.4
- - Lysine and its esters; salts thereof 60 0   2922.41.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Glutamic acid and its salts 60 0   2922.42.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Anthranilic acid and its salts 60 0   2922.43.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Tilidine (INN) and its salts 60 0   2922.44.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other 60 0   2922.49.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Amino-alcohol-phenols, amino-acid-phenols 
and other amino-compounds  with oxygen function60 0   2922.50.00 UR/94, 
WT/Let/755, 
WT/Let/907
Quaternary ammonium salts and hydroxides; 
lecithins and other phosphoaminolipids, whether 
or not chemically defined.   2923
- Choline and its salts 60 0   2923.10.00 UR/94
Page 48 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Lecithins and other phosphoaminolipids 60 0   2923.20.00 UR/94
- Tetraethylammonium perfluorooctane sulphonate 60 0   2923.30.00 UR/94
- Didecyldimethylammonium perfluorooctane 
sulphonate60 0   2923.40.00 UR/94
- Other 60 0   2923.90.00 UR/94
Carboxyamide-function compounds; amide-
function compounds of carbonic acid.   2924
- Acyclic amides (including acyclic carbamates) 
and their derivatives; salts thereof :   2924.1
- - Meprobamate (INN) 60 0   2924.11.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Fluoroacetamide (ISO), monocrotophos (ISO) 
and phosphamidon (ISO)60 0   2924.12.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other 60 0   2924.19.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Cyclic amides (including cyclic carbamates) and 
their derivatives; salts thereof :   2924.2
- - Ureines and their derivatives; salts thereof 60 0   2924.21.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - 2-Acetamidobenzoic acid (N-acetylanthranilic 
acid) and its salts60 0   2924.23.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Ethinamate (INN) 60 0   2924.24.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Alachlor (ISO) 60 0   2924.25.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other 60 0   2924.29.00 UR/94, 
WT/Let/755, 
WT/Let/907
Nitrile-function compounds.    2926
- Acrylonitrile 60 0   2926.10.00 UR/94, 
WT/Let/755
Page 49 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- 1-Cyanoguanidine (dicyandiamide) 60 0   2926.20.00 UR/94, 
WT/Let/755
- Fenproporex (INN) and its salts; methadone 
(INN) intermediate (4-cyano-2-dimethylamino-
4,4-diphenylbutane)60 0   2926.30.00 UR/94, 
WT/Let/755
- alpha-Phenylacetoacetonitrile 60 0   2926.40.00 UR/94, 
WT/Let/755
- Other 60 0   2926.90.00 UR/94, 
WT/Let/755
Organo-sulphur compounds.    2930
- Thiocarbamates and dithiocarbamates 60 0   2930.20.00 UR/94, 
WT/Let/907
- Thiuram mono-, di- or tetrasulphides 60 0   2930.30.00 UR/94, 
WT/Let/907
- Methionine 60 0   2930.40.00 UR/94, 
WT/Let/907
- 2-(N,N-Diethylamino)ethanethiol 60 0   2930.60.00 UR/94, 
WT/Let/907
- Bis(2-hydroxyethyl)sulfide (thiodiglycol (INN)) 60 0   2930.70.00 UR/94, 
WT/Let/907
- Aldicarb (ISO), captafol (ISO) and 
methamidophos (ISO)60 0   2930.80.00 UR/94, 
WT/Let/907
- Other 60 0   2930.90.00 UR/94, 
WT/Let/907
Other organo-inorganic compounds.    2931
- Tetramethyl lead and tetraethyl lead 60 0   2931.10.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- Tributyltin compounds 60 0   2931.20.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- Other organo-phosphorous derivatives :    2931.3
- - Dimethyl methylphosphonate 60 0   2931.31.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Dimethyl propylphosphonate 60 0   2931.32.00 UR/94, 
WT/Let/907, 
WT/Let/1291
Page 50 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Diethyl ethylphosphonate 60 0   2931.33.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Sodium 3-(trihydroxysilyl)propyl 
methylphosphonate60 0   2931.34.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - 2,4,6-Tripr opyl-1,3,5,2,4,6-
trioxatriphosphinane 2,4,6-trioxide60 0   2931.35.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - (5-Ethyl-2-methyl-2-oxido-1,3,2-
dioxaphosphinan-5-yl)methyl methyl 
methylphosphonate60 0   2931.36.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Bis[(5-ethyl-2-methyl-2-oxido-1,3,2-
dioxaphosphinan-5-yl)methyl] methylphosphonate60 0   2931.37.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Salt of methylphosphonic acid and 
(aminoiminomethyl)urea (1 : 1)60 0   2931.38.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   2931.39.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- Other 60 0   2931.90.00 UR/94, 
WT/Let/907, 
WT/Let/1291
Heterocyclic compounds with oxygen hetero-
atom(s) only.   2932
- Compounds containing an unfused furan ring 
(whether or not hydrogenated) in the structure :   2932.1
- - Tetrahydrofuran 60 0   2932.11.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - 2-Furaldehyde (furfuraldehyde) 60 0   2932.12.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Furfuryl alcohol and tetrahydrofurfuryl alcohol 60 0   2932.13.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
Page 51 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Sucralose 60 0   2932.14.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   2932.19.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Lactones 60 0   2932.20.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Other :    2932.9
- - Isosafrole 60 0   2932.91.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - 1-(1,3-Benzodioxol-5-yl)propan-2-one 60 0   2932.92.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Piperonal 60 0   2932.93.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Safrole 60 0   2932.94.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Tetrahydrocannabinols (all isomers) 60 0   2932.95.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   2932.99.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
Heterocyclic compounds with nitrogen hetero-
atom(s) only.   2933
Page 52 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
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(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Compounds containing an unfused pyrazole ring 
(whether or not hydrogenated) in the structure :   2933.1
- - Phenazone (antipyrin) and its derivatives 60 0   2933.11.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- - Other 60 0   2933.19.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- Compounds containing an unfused imidazole 
ring (whether or not hydrogenated) in the 
structure :   2933.2
- - Hydantoin and its derivatives 60 0   2933.21.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- - Other 60 0   2933.29.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- Compounds containing an unfused pyridine ring 
(whether or not hydrogenated) in the structure :   2933.3
- - Pyridine and its salts 60 0   2933.31.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- - Piperidine and its salts 60 0   2933.32.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- - Alfentanil (INN), anileridine (INN), 
bezitramide (INN), brom azepam (INN), difenoxin 
(INN), diphenoxylate (INN), dipipanone (INN), 
fentanyl (INN), ketobemidone (INN), 
methylphenidate (INN), pentazocine (INN), 
pethidine (INN), pethidine (INN) intermediate A, 
phencyclidine (INN) (PCP), phenoperidine (INN), 
pipradrol (INN), piritramide (INN), propiram 
(INN) and trimeperidine (INN); salts thereof60 0   2933.33.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- - Other 60 0   2933.39.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- Compounds containing in the structure a 
quinoline or isoquinoline ring-system (whether or 
not hydrogenated), not further fused :   2933.4
Page 53 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Levorphanol (INN) and its salts 60 0   2933.41.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- - Other 60 0   2933.49.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- Compounds containing a pyrimidine ring 
(whether or not hydrogenated) or piperazine ring 
in the structure :   2933.5
- - Malonylurea (barbitu ric acid) and its salts 60 0   2933.52.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- - Allobarbital (INN), amobarbital (INN), barbital 
(INN), butalbital (INN), butobarbital, 
cyclobarbital (INN), methylphenobarbital (INN), 
pentobarbital (INN), phenobarbital (INN), 
secbutabarbital (INN), secobarbital (INN) and 
vinylbital (INN); salts thereof60 0   2933.53.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- - Other derivatives of malonylurea (barbituric 
acid); salts thereof60 0   2933.54.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- - Loprazolam (INN), mecloqualone (INN), 
methaqualone (INN) and zipeprol (INN); salts 
thereof60 0   2933.55.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- - Other 60 0   2933.59.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- Compounds containing an unfused triazine ring 
(whether or not hydrogenated) in the structure :   2933.6
- - Melamine 60 0   2933.61.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- - Other 60 0   2933.69.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- Lactams :    2933.7
- - 6-Hexanelactam (epsilon-caprolactam) 60 0   2933.71.00 UR/94, 
WT/Let/755, 
WT/Let/1291
Page 54 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Clobazam (INN) and methyprylon (INN) 60 0   2933.72.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- - Other lactams 60 0   2933.79.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- Other :    2933.9
- - Alprazolam (INN), camazepam (INN), 
chlordiazepoxide (INN), clonazepam (INN), 
clorazepate, delorazepam (INN), diazepam (INN), 
estazolam (INN), ethyl loflazepate (INN), 
fludiazepam (INN), flunitrazepam (INN), 
flurazepam (INN), halazepam (INN), lorazepam 
(INN), lormetazepam (INN), mazindol (INN), 
medazepam (INN), midazolam (INN), 
nimetazepam (INN), nitrazepam (INN), 
nordazepam (INN), oxazep am (INN), pinazepam 
(INN), prazepam (INN), pyrovalerone (INN), 
temazepam (INN), tetrazepam (INN) and 
triazolam (INN); salts thereof60 0   2933.91.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- - Azinphos-methyl (ISO) 60 0   2933.92.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- - Other 60 0   2933.99.00 UR/94, 
WT/Let/755, 
WT/Let/1291
Sulphonamides.    2935
- N-Methylperfluorooctane sulphonamide 60 0   2935.10.00 UR/94
- N-Ethylperfluorooctane sulphonamide 60 0   2935.20.00 UR/94
- N-Ethyl-N-(2-hydroxyethyl) perfluorooctane 
sulphonamide60 0   2935.30.00 UR/94
- N-(2-Hydroxyethyl)-N-methylperfluorooctane 
sulphonamide60 0   2935.40.00 UR/94
- Other perfluorooctane sulphonamides 60 0   2935.50.00 UR/94
- Other 60 0   2935.90.00 UR/94
Alkaloids, natural or reproduced by synthesis, and 
their salts, ethers, esters and other derivatives.   2939
- Alkaloids of opium and their derivatives; salts 
thereof :   2939.1
Page 55 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
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(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Concentrates of poppy straw; buprenorphine 
(INN), codeine, dihyd rocodeine (INN), 
ethylmorphine, etorphine (INN), heroin, 
hydrocodone (INN), hydromorphone (INN), 
morphine, nicomorphine (INN), oxycodone 
(INN), oxymorphone (INN), pholcodine (INN), 
thebacon (INN) and thebaine; salts thereof   2939.11
- - - Concentrates of poppy straw containing not 
less than 50% by weight of alkaloids200 0   2939.11.10 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - - Other 60 0   2939.11.90 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   2939.19.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Alkaloids of cinchona and their derivatives; 
salts thereof60 0   2939.20.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Caffeine and its salts 60 0   2939.30.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Ephedrines and their salts :    2939.4
- - Ephedrine and its salts 60 0   2939.41.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Pseudoephedrine (INN) and its salts 60 0   2939.42.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Cathine (INN) and its salts 60 0   2939.43.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
Page 56 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Norephedrine and its salts 60 0   2939.44.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   2939.49.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Theophylline and aminophylline (theophylline-
ethylenediamine) and their derivatives; salts 
thereof :   2939.5
- - Fenetylline (INN) and its salts 60 0   2939.51.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   2939.59.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Alkaloids of rye ergot and their derivatives; salts 
thereof :   2939.6
- - Ergometrine (INN) and its salts 60 0   2939.61.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Ergotamine (INN) and its salts 60 0   2939.62.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Lysergic acid and its salts 60 0   2939.63.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   2939.69.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Other, of vegetal origin :    2939.7
Page 57 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Cocaine, ecgonine, levometamfetamine, 
metamfetamine (INN), metamfetamine racemate; 
salts, esters and other derivatives thereof60 0   2939.71.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   2939.79.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Other 60 0   2939.80.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
Human blood; animal blood prepared for 
therapeutic, prophylactic or diagnostic uses; 
antisera, other blood fractions and immunological 
products, whether or not modified or obtained by 
means of biotechnological processes; vaccines, 
toxins, cultures of micro-organisms (excluding 
yeasts) and similar products.   3002
- Antisera, other blood fractions and 
immunological products, whether or not modified 
or obtained by means of biotechnological 
processes :   3002.1
- - Malaria diagnostic test kits 60 0   3002.11.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Antisera and other blood fractions 60 0   3002.12.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Immunological products, unmixed, not put up 
in measured doses or in forms or packings for 
retail sale60 0   3002.13.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Immunological products, mixed, not put up in 
measured doses or in forms  or packings for retail 
sale60 0   3002.14.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
Page 58 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Immunological products, put up in measured 
doses or in forms or packings for retail sale60 0   3002.15.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   3002.19.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Vaccines for human medicine 60 0   3002.20.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- Vaccines for veterinary medicine 60 0   3002.30.00 UR/94, 
WT/Let/755, 
WT/Let/1291
- Other 60 0   3002.90.00 UR/94, 
WT/Let/755, 
WT/Let/1291
Medicaments (excluding goods of heading 30.02, 
30.05 or 30.06) consisti ng of two or more 
constituents which have b een mixed together for 
therapeutic or prophylactic uses, not put up in 
measured doses or in forms  or packings for retail 
sale.   3003
- Containing penicillins or  derivatives thereof, 
with a penicillanic acid structure, or 
streptomycins or their derivatives60 0   3003.10.00 UR/94, 
WT/Let/755
- Other, containing antibiotics 60 0   3003.20.00 UR/94, 
WT/Let/755
- Other, containing hormones or other products of 
heading 29.37 :   3003.3
- - Containing insulin 60 0   3003.31.00 UR/94, 
WT/Let/755
- - Other 60 0   3003.39.00 UR/94, 
WT/Let/755
- Other, containing alkaloids or derivatives 
thereof :   3003.4
- - Containing ephedrine or its salts 60 0   3003.41.00 UR/94, 
WT/Let/755
- - Containing pseudoephedrine (INN) or its salts 60 0   3003.42.00 UR/94, 
WT/Let/755
Page 59 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Containing norephedrine or its salts 60 0   3003.43.00 UR/94, 
WT/Let/755
- - Other 60 0   3003.49.00 UR/94, 
WT/Let/755
- Other, containing antimalarial active principles 
described in Subheading Note 2 to this Chapter60 0   3003.60.00 UR/94, 
WT/Let/755
- Other 60 0   3003.90.00 UR/94, 
WT/Let/755
Medicaments (excluding goods of heading 30.02, 
30.05 or 30.06) consisting of mixed or unmixed 
products for therapeutic or prophylactic uses, put 
up in measured doses (including those in the form 
of transdermal administration systems) or in 
forms or packings for retail sale.   3004
- Containing penicillins or  derivatives thereof, 
with a penicillanic acid structure, or 
streptomycins or their derivatives60 0   3004.10.00 UR/94, 
WT/Let/755
- Other, containing antibiotics 60 0   3004.20.00 UR/94, 
WT/Let/755
- Other, containing hormones or other products of 
heading 29.37 :   3004.3
- - Containing insulin 60 0   3004.31.00 UR/94, 
WT/Let/755
- - Containing corticosteroid hormones, their 
derivatives or structural analogues60 0   3004.32.00 UR/94, 
WT/Let/755
- - Other 60 0   3004.39.00 UR/94, 
WT/Let/755
- Other, containing alkaloids or derivatives 
thereof :   3004.4
- - Containing ephedrine or its salts 60 0   3004.41.00 UR/94, 
WT/Let/755
- - Containing pseudoephedrine (INN) or its salts 60 0   3004.42.00 UR/94, 
WT/Let/755
- - Containing norephedrine or its salts 60 0   3004.43.00 UR/94, 
WT/Let/755
- - Other 60 0   3004.49.00 UR/94, 
WT/Let/755
- Other, containing vitamins or other products of 
heading 29.3660 0   3004.50.00 UR/94, 
WT/Let/755
Page 60 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Other, containing antimalarial active principles 
described in Subheading Note 2 to this Chapter60 0   3004.60.00 UR/94, 
WT/Let/755
- Other 60 0   3004.90.00 UR/94, 
WT/Let/755
Mineral or chemical fertilisers, phosphatic.    3103
- Superphosphates :    3103.1
- -  Containing by weight 35 % or more of 
diphosphorus pentaoxide (P2O5)60 0   3103.11.00 UR/94, 
WT/Let/907
- - Other 60 0   3103.19.00 UR/94, 
WT/Let/907
- Other 60 0   3103.90.00 UR/94, 
WT/Let/907
Photographic plates and film, exposed and 
developed, other than cinematographic film.60 0   3705.00.00 UR/94, 
WT/Let/907
Insecticides, rodenticides, fungicides, herbicides, 
anti-sprouting products and plant-growth 
regulators, disinfectants and similar products, put 
up in forms or packings for retail sale or as 
preparations or articles (for example, sulphur-
treated bands, wicks and candles, and fly-papers).   3808
- Goods specified in Subheading Note 1 to this 
Chapter :   3808.5
- - DDT (ISO) (clofenotane (INN)), in packings of 
a net weight content not exceeding 300 g60 0   3808.52.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   3808.59.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- Goods specified in Subheading Note 2 to this 
Chapter :   3808.6
- - In packings of a net weight content not 
exceeding 300 g60 0   3808.61.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - In packings of a net weight content exceeding 
300 g but not ex ceeding 7.5 kg60 0   3808.62.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   3808.69.00 UR/94, 
WT/Let/907, 
WT/Let/1291
Page 61 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Other :    3808.9
- - Insecticides 60 0   3808.91.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Fungicides 60 0   3808.92.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Herbicides, anti-sprouting products and plant-
growth regulators60 0   3808.93.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Disinfectants 60 0   3808.94.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   3808.99.00 UR/94, 
WT/Let/907, 
WT/Let/1291
Prepared rubber accelerators; compound 
plasticisers for rubber or plastics, not elsewhere 
specified or included; anti-oxidising preparations 
and other compound stab ilisers for rubber or 
plastics.   3812
- Prepared rubber accelerators 60 0   3812.10.00 UR/94
- Compound plasticisers for rubber or plastics 60 0   3812.20.00 UR/94
- Anti-oxidising preparations and other 
compound stabilizers for rubber or plastics :   3812.3
- - Mixtures of oligomers of 2,2,4-trimethyl-1,2-
dihydroquinoline(TMQ)60 0   3812.31.00 UR/94
- - Other 60 0   3812.39.00 UR/94
Prepared binders for foundry moulds or cores; 
chemical products and preparations of the 
chemical or allied industries (including those 
consisting of mixtures of natural products), not 
elsewhere specified or included.   3824
- Prepared binders for foundry moulds or cores 60 0   3824.10.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
Page 62 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Non-agglomerated metal carbides mixed 
together or with metallic binders60 0   3824.30.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Prepared additives for  cements, mortars or 
concretes60 0   3824.40.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Non-refractory mortars and concretes 60 0   3824.50.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Mixtures containing hal ogenated derivatives of 
methane, ethane or propane :   3824.7
- - Containing chlorofluorocarbons (CFCs), 
whether or not containing 
hydrochlorofluorocarbons (HCFCs), 
perfluorocarbons (PFCs) or hydrofluorocarbons 
(HFCs)60 0   3824.71.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Containing bromoc hlorodifluoromethane, 
bromotrifluoromethane or 
dibromotetrafluoroethanes60 0   3824.72.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Containing hydrobromofluorocarbons (HBFCs) 60 0   3824.73.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Containing hydrochlorofluorocarbons 
(HCFCs), whether or not containing 
perfluorocarbons (PFCs) or hydrofluorocarbons 
(HFCs), but not containing chlorofluorocarbons 
(CFCs)60 0   3824.74.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Containing carbon tetrachloride 60 0   3824.75.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Containing 1,1,1-trichloroethane (methyl 
chloroform)60 0   3824.76.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
Page 63 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Containing bromomethane (methyl bromide) 
or bromochloromethane60 0   3824.77.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Containing perfluorocarbons (PFCs) or 
hydrofluorocarbons (HFCs), but not containing 
chlorofluorocarbons (CFCs) or 
hydrochlorofluorocarbons (HCFCs)60 0   3824.78.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   3824.79.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Goods specified in Subheading Note 3 to this 
Chapter :   3824.8
- - Containing oxirane (ethylene oxide) 60 0   3824.81.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Containing polychlorinated biphenyls (PCBs), 
polychlorinated terphenyls (PCTs) or 
polybrominated biphenyls (PBBs)60 0   3824.82.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Containing tris(2,3-dibromopropyl) phosphate 60 0   3824.83.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Containing aldrin (ISO), camphechlor (ISO) 
(toxaphene), chlordane (ISO), chlordecone (ISO), 
DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-
2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, 
INN), endosulfan (ISO), endrin (ISO), heptachlor 
(ISO) or mirex (ISO)60 0   3824.84.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Containing 1,2,3,4,5, 6-hexachlorocyclohexane 
(HCH (ISO)), including lindane (ISO, INN)60 0   3824.85.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Containing pentachlorobenzene (ISO) or 
hexachlorobenzene (ISO)60 0   3824.86.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
Page 64 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Containing perfluorooc tane sulphonic acid, its 
salts, perfluorooctane sulphonamides, or 
perfluorooctane sulphonyl fluoride60 0   3824.87.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Containing tetra-, pen ta-, hexa-, hepta- or 
octabromodiphenyl ethers60 0   3824.88.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Other :    3824.9
- - Mixtures and preparations consisting mainly of 
(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-
5-yl)methyl methyl methylphosphonate and 
bis[(5-ethyl-2-methyl-2-oxido-1,3,2-
dioxaphosphinan-5-yl)methyl] methylphosphonate60 0   3824.91.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   3824.99.00 UR/94, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
Polymers of ethylene, in primary forms.    3901
- Polyethylene having a specific gravity of less 
than 0.9460 0   3901.10.00 UR/94
- Polyethylene having a sp ecific gravity of 0.94 or 
more60 0   3901.20.00 UR/94
- Ethylene-vinyl acetate copolymers 60 0   3901.30.00 UR/94
- Ethylene-alpha-olefin copolymers, having a 
specific gravity of less than 0.9460 0   3901.40.00 UR/94
- Other 60 0   3901.90.00 UR/94
Polyacetals, other polyeth ers and epoxide resins, 
in primary forms; polycarbonates, alkyd resins, 
polyallyl esters and other polyesters, in primary 
forms.   3907
- Polyacetals 60 0   3907.10.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- Other polyethers 60 0   3907.20.00 UR/94, 
WT/Let/907, 
WT/Let/1291
Page 65 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Epoxide resins 60 0   3907.30.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- Polycarbonates 60 0   3907.40.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- Alkyd resins 60 0   3907.50.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- Poly(ethylene terephthalate) :    3907.6
- - Having a viscosity numbe r of 78 ml/g or higher 60 0   3907.61.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   3907.69.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- Poly(lactic acid) 60 0   3907.70.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- Other polyesters :    3907.9
- - Unsaturated 60 0   3907.91.00 UR/94, 
WT/Let/907, 
WT/Let/1291
- - Other 60 0   3907.99.00 UR/94, 
WT/Let/907, 
WT/Let/1291
Amino-resins, phenolic resins and polyurethanes, 
in primary forms.   3909
- Urea resins; thiourea resins 60 0   3909.10.00 UR/94
- Melamine resins 60 0   3909.20.00 UR/94
- Other amino-resins :    3909.3
- - Poly(methylene phenyl isocyanate) (crude 
MDI, polymeric MDI)60 0   3909.31.00 UR/94
- - Other 60 0   3909.39.00 UR/94
- Phenolic resins 60 0   3909.40.00 UR/94
- Polyurethanes 60 0   3909.50.00 UR/94
Other articles of plastic s and articles of other 
materials of headi ngs 39.01 to 39.14.   3926
Page 66 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Office or school supplies 60 0   3926.10.00 UR/94, 
WT/Let/715, 
WT/Let/907, 
WT/Let/1291
- Articles of apparel a nd clothing accessories 
(including gloves, mittens and mitts)60 0   3926.20.00 UR/94, 
WT/Let/715, 
WT/Let/907, 
WT/Let/1291
- Fittings for furniture, c oachwork or the like 60 0   3926.30.00 UR/94, 
WT/Let/715, 
WT/Let/907, 
WT/Let/1291
- Statuettes and other ornamental articles 60 0   3926.40.00 UR/94, 
WT/Let/715, 
WT/Let/907, 
WT/Let/1291
- Other 60 0   3926.90.00 UR/94, 
WT/Let/715, 
WT/Let/907, 
WT/Let/1291
New pneumatic tyres, of rubber.    4011
- Of a kind used on moto r cars (including station 
wagons and racing cars)60 0   4011.10.00 UR/94, 
WT/Let/755
- Of a kind used on buses or lorries 60 0   4011.20.00 UR/94, 
WT/Let/755
- Of a kind used on aircraft 60 0   4011.30.00 UR/94, 
WT/Let/755
- Of a kind used on motorcycles 60 0   4011.40.00 UR/94, 
WT/Let/755
- Of a kind used on bicycles 60 0   4011.50.00 UR/94, 
WT/Let/755
- Of a kind used on agricultural or forestry 
vehicles and machines60 0   4011.70.00 UR/94, 
WT/Let/755
- Of a kind used on construction, mining or 
industrial handling vehicles and machines60 0   4011.80.00 UR/94, 
WT/Let/755
- Other 60 0   4011.90.00 UR/94, 
WT/Let/755
Page 67 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
Fuel wood, in logs, in billets, in twigs, in faggots 
or in similar forms; wood in chips or particles; 
sawdust and wood waste and scrap, whether or 
not agglomerated in logs, briquettes, pellets or 
similar forms.   4401
- Fuel wood, in logs, in b illets, in twigs, in faggots 
or in similar forms :   4401.1
- - Coniferous 60 0   4401.11.00 UR/94, 
WT/Let/1291
- - Non-coniferous 60 0   4401.12.00 UR/94, 
WT/Let/1291
- Wood in chips or particles :    4401.2
- - Coniferous 60 0   4401.21.00 UR/94, 
WT/Let/1291
- - Non-coniferous 60 0   4401.22.00 UR/94, 
WT/Let/1291
- Sawdust and wood waste and scrap, 
agglomerated in logs, briquettes, pellets or similar 
forms :   4401.3
- - Wood pellets 60 0   4401.31.00 UR/94, 
WT/Let/1291
- - Other 60 0   4401.39.00 UR/94, 
WT/Let/1291
- Sawdust and wood wa ste and scrap, not 
agglomerated60 0   4401.40.00 UR/94, 
WT/Let/1291
Wood in the rough, whether or not stripped of 
bark or sapwood, or roughly squared.   4403
- Treated with paint, stain s, creosote or other 
preservatives :   4403.1
- - Coniferous 60 0   4403.11.00 UR/94, 
WT/Let/755
- - Non-coniferous 60 0   4403.12.00 UR/94, 
WT/Let/755
- Other, coniferous :    4403.2
- - Of pine (Pinus spp.), of which any cross-
sectional dimension is 15 cm or more60 0   4403.21.00 UR/94, 
WT/Let/755
- - Of pine (Pinus spp.), other 60 0   4403.22.00 UR/94, 
WT/Let/755
Page 68 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Of fir (Abies spp.) a nd spruce (Picea spp.), of 
which any cross-sectional dimension is 15 cm or 
more60 0   4403.23.00 UR/94, 
WT/Let/755
- - Of fir (Abies spp.) and spruce (Picea spp.), 
other60 0   4403.24.00 UR/94, 
WT/Let/755
- - Other, of which any cross-sectional dimension 
is 15 cm or more60 0   4403.25.00 UR/94, 
WT/Let/755
- - Other 60 0   4403.26.00 UR/94, 
WT/Let/755
- Other, of tropical wood :    4403.4
- - Dark Red Meranti, L ight Red Meranti and 
Meranti Bakau60 0   4403.41.00 UR/94, 
WT/Let/755
- - Other 60 0   4403.49.00 UR/94, 
WT/Let/755
- Other :    4403.9
- - Of oak (Quercus spp.) 60 0   4403.91.00 UR/94, 
WT/Let/755
- - Of beech (Fagus spp.) , of which any cross-
sectional dimension is 15 cm or more60 0   4403.93.00 UR/94, 
WT/Let/755
- - Of beech (Fagus spp.), other 60 0   4403.94.00 UR/94, 
WT/Let/755
- - Of birch (Betula spp. ), of which any cross-
sectional dimension is 15 cm or more60 0   4403.95.00 UR/94, 
WT/Let/755
- - Of birch (Betu la spp.), other 60 0   4403.96.00 UR/94, 
WT/Let/755
- - Of poplar and aspen (Populus spp.) 60 0   4403.97.00 UR/94, 
WT/Let/755
- - Of eucalyptus (Eucalyptus spp.) 60 0   4403.98.00 UR/94, 
WT/Let/755
- - Other 60 0   4403.99.00 UR/94, 
WT/Let/755
Railway or tramway sleepers (cross-ties) of wood.    4406
- Not impregnated :    4406.1
- - Coniferous 60 0   4406.11.00 UR/94
- - Non-coniferous 60 0   4406.12.00 UR/94
- Other :    4406.9
- - Coniferous 60 0   4406.91.00 UR/94
Page 69 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Non-coniferous 60 0   4406.92.00 UR/94
Wood sawn or chipped lengthwise, sliced or 
peeled, whether or not planed, sanded or end-
jointed, of a thickness exceeding 6 mm.   4407
- Coniferous :    4407.1
- - Of pine (Pinus spp.) 60 0   4407.11.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Of fir (Abies spp.) and spruce Picea spp.) 60 0   4407.12.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other 60 0   4407.19.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Of tropical wood :    4407.2
- - Mahogany (Swietenia spp.) 60 0   4407.21.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Virola, Imbuia and Balsa 60 0   4407.22.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Dark Red Meranti, L ight Red Meranti and 
Meranti Bakau60 0   4407.25.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - White Lauan, White M eranti, White Seraya, 
Yellow Meranti and Alan60 0   4407.26.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Sapelli 60 0   4407.27.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Iroko 60 0   4407.28.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other 60 0   4407.29.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Other :    4407.9
Page 70 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Of oak (Quercus spp.) 60 0   4407.91.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Of beech (Fagus spp.) 60 0   4407.92.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Of maple (Acer spp.) 60 0   4407.93.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Of cherry (Prunus spp.) 60 0   4407.94.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Of ash (Fraxinus spp.) 60 0   4407.95.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Of birch (Betula spp.) 60 0   4407.96.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Of poplar and aspen (Populus spp.) 60 0   4407.97.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other 60 0   4407.99.00 UR/94, 
WT/Let/755, 
WT/Let/907
Sheets for veneering (inc luding those obtained by 
slicing laminated wood) , for plywood or for 
similar laminated wood and other wood, sawn 
lengthwise, sliced or peeled, whether or not 
planed, sanded, spliced  or end-jointed, of a 
thickness not exceeding 6 mm.   4408
- Coniferous 60 0   4408.10.00 UR/94, 
WT/Let/755
- Of tropical wood :    4408.3
- - Dark Red Meranti, L ight Red Meranti and 
Meranti Bakau60 0   4408.31.00 UR/94, 
WT/Let/755
- - Other 60 0   4408.39.00 UR/94, 
WT/Let/755
- Other 60 0   4408.90.00 UR/94, 
WT/Let/755
Page 71 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
Wood (including strips a nd friezes for parquet 
flooring, not assembled) continuously shaped 
(tongued, grooved, rebated, chamfered, V-jointed, 
beaded, moulded, rounded or the like) along any 
of its edges, ends or faces, whether or not planed, 
sanded or end-jointed.   4409
- Coniferous 60 0   4409.10.00 UR/94, 
WT/Let/907
- Non-coniferous :    4409.2
- - Of bamboo 60 0   4409.21.00 UR/94, 
WT/Let/907
- - Of tropical wood 60 0   4409.22.00 UR/94, 
WT/Let/907
- - Other 60 0   4409.29.00 UR/94, 
WT/Let/907
Plywood, veneered panels and similar laminated 
wood.   4412
- Of bamboo 60 0   4412.10.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Other plywood, consisting solely of sheets of 
wood (other than ba mboo), each ply not 
exceeding 6 mm thickness :   4412.3
- - With at least one out er ply of tropical wood 60 0   4412.31.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other, with at least one outer ply of non-
coniferous wood of the species alder (Alnus spp.), 
ash (Fraxinus spp.), beech (Fagus spp.), birch 
(Betula spp.), cherry (Prunus spp.), chestnut 
(Castanea spp.), elm (Ulmus spp.), eucalyptus 
(Eucalyptus spp.), hickory (Carya spp.), horse 
chestnut (Aesculus spp.) , lime (Tilia spp.), maple 
(Acer spp.), oak (Quercu s spp.), plane tree 
(Platanus spp.), poplar a nd aspen (Populus spp.), 
robinia (Robinia spp.) , tulipwood (Liriodendron 
spp.) or walnut (Juglans spp.)60 0   4412.33.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other, with at least one outer ply of non-
coniferous wood not speci fied under subheading 
4412.3360 0   4412.34.00 UR/94, 
WT/Let/755, 
WT/Let/907
Page 72 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Other, with both outer p lies of coniferous wood 60 0   4412.39.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Other :    4412.9
- - Blockboard, laminboard and battenboard 60 0   4412.94.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other 60 0   4412.99.00 UR/94, 
WT/Let/755, 
WT/Let/907
Builders' joinery and carpentry of wood, 
including cellular w ood panels, assembled 
flooring panels, shingles and shakes.   4418
- Windows, French-windows and their frames 60 0   4418.10.00 UR/94, 
WT/Let/907
- Doors and their frames and thresholds 60 0   4418.20.00 UR/94, 
WT/Let/907
- Shuttering for concrete  constructional work 60 0   4418.40.00 UR/94, 
WT/Let/907
- Shingles and shakes 60 0   4418.50.00 UR/94, 
WT/Let/907
- Posts and beams 60 0   4418.60.00 UR/94, 
WT/Let/907
- Assembled flooring panels :    4418.7
- - Of bamboo or with at least the top layer (wear 
layer) of bamboo60 0   4418.73.00 UR/94, 
WT/Let/907
- - Other, for mosaic floors 60 0   4418.74.00 UR/94, 
WT/Let/907
- - Other, multilayer 60 0   4418.75.00 UR/94, 
WT/Let/907
- - Other 60 0   4418.79.00 UR/94, 
WT/Let/907
- Other :    4418.9
- - Of bamboo 60 0   4418.91.00 UR/94, 
WT/Let/907
- - Other 60 0   4418.99.00 UR/94, 
WT/Let/907
Tableware and kitchenware, of wood.    4419
Page 73 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
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(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Of bamboo :    4419.1
- - Bread boards, chopping boards and similar 
boards60 0   4419.11.00 UR/94
- - Chopsticks 60 0   4419.12.00 UR/94
- - Other 60 0   4419.19.00 UR/94
- Other 60 0   4419.90.00 UR/94
Other articles of wood.    4421
- Clothes hangers 60 0   4421.10.00 UR/94, 
WT/Let/715
- Other :    4421.9
- - Of bamboo 60 0   4421.91.00 UR/94, 
WT/Let/715
- - Other 60 0   4421.99.00 UR/94, 
WT/Let/715
Newsprint, in rolls or sheets. 60 0   4801.00.00 UR/94, 
WT/Let/755, 
WT/Let/907
Uncoated paper and paperboard, of a kind used 
for writing, printing or other graphic purposes, 
and non perforated punc h-cards and punch tape 
paper, in rolls or rectangular (including square) 
sheets, of any size, other  than paper of heading 
48.01 or 48.03; hand-made  paper and paperboard.   4802
- Hand-made paper and paperboard 60 0   4802.10.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Paper and paperboard o f a kind used as a base 
for photo-sensitive, heat-sensitive or electro-
sensitive paper or paperboard60 0   4802.20.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Wallpaper base 60 0   4802.40.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Other paper and pape rboard, not containing 
fibres obtained by a mechanical or chemi-
mechanical process or of which not more than 10 
% by weight of the total fi bre content consists of 
such fibres :   4802.5
Page 74 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Weighing less than 40 g/m² 60 0   4802.54.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Weighing 40 g/m² or more but not more than 
150 g/m², in rolls60 0   4802.55.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Weighing 40 g/m² or more but not more than 
150 g/m², in sheets with one side not exceeding 
435 mm and the other si de not exceeding 297 mm 
in the unfolded state60 0   4802.56.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other, weighing 40 g/m² or more but not more 
than 150 g/m²60 0   4802.57.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Weighing more than 150 g/m² 60 0   4802.58.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Other paper and paper board, of which more than 
10 % by weight of the total fibre content consists 
of fibres obtained by a mechanical or chemi-
mechanical process :   4802.6
- - In rolls 60 0   4802.61.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - In sheets with one  side not exceeding 435 mm 
and the other side not  exceeding 297 mm in the 
unfolded state60 0   4802.62.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other 60 0   4802.69.00 UR/94, 
WT/Let/755, 
WT/Let/907
Synthetic filament yarn (other than sewing 
thread), not put up fo r retail sale, including 
synthetic monofilament of less than 67 decitex.   5402
- High tenacity yarn of nylon or other polyamides, 
whether or not textured :   5402.1
- - Of aramids 60 0   5402.11.00 UR/94, 
WT/Let/715, 
WT/Let/907
- - Other 60 0   5402.19.00 UR/94, 
WT/Let/715, 
WT/Let/907
Page 75 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- High tenacity yarn of polyesters, whether or not 
textured60 0   5402.20.00 UR/94, 
WT/Let/715, 
WT/Let/907
- Textured yarn :    5402.3
- - Of nylon or other polyamides, measuring per 
single yarn not more than 50 tex60 0   5402.31.00 UR/94, 
WT/Let/715, 
WT/Let/907
- - Of nylon or other polyamides, measuring per 
single yarn more than 50 tex60 0   5402.32.00 UR/94, 
WT/Let/715, 
WT/Let/907
- - Of polyesters 60 0   5402.33.00 UR/94, 
WT/Let/715, 
WT/Let/907
- - Of polypropylene 60 0   5402.34.00 UR/94, 
WT/Let/715, 
WT/Let/907
- - Other 60 0   5402.39.00 UR/94, 
WT/Let/715, 
WT/Let/907
- Other yarn, single, untwisted or with a twist not 
exceeding 50 turns per metre :   5402.4
- - Elastomeric 60 0   5402.44.00 UR/94, 
WT/Let/715, 
WT/Let/907
- - Other, of nylon or other polyamides 60 0   5402.45.00 UR/94, 
WT/Let/715, 
WT/Let/907
- - Other, of polyesters, partially oriented 60 0   5402.46.00 UR/94, 
WT/Let/715, 
WT/Let/907
- - Other, of polyesters 60 0   5402.47.00 UR/94, 
WT/Let/715, 
WT/Let/907
- - Other, of polypropylene 60 0   5402.48.00 UR/94, 
WT/Let/715, 
WT/Let/907
- - Other 60 0   5402.49.00 UR/94, 
WT/Let/715, 
WT/Let/907
Page 76 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Other yarn, single, with a twist exceeding 50 
turns per metre :   5402.5
- - Of nylon or other polyamides 60 0   5402.51.00 UR/94, 
WT/Let/715, 
WT/Let/907
- - Of polyesters 60 0   5402.52.00 UR/94, 
WT/Let/715, 
WT/Let/907
- - Of polypropylene 60 0   5402.53.00 UR/94, 
WT/Let/715, 
WT/Let/907
- - Other 60 0   5402.59.00 UR/94, 
WT/Let/715, 
WT/Let/907
- Other yarn, multiple ( folded) or cabled :    5402.6
- - Of nylon or other polyamides 60 0   5402.61.00 UR/94, 
WT/Let/715, 
WT/Let/907
- - Of polyesters 60 0   5402.62.00 UR/94, 
WT/Let/715, 
WT/Let/907
- - Of polypropylene 60 0   5402.63.00 UR/94, 
WT/Let/715, 
WT/Let/907
- - Other 60 0   5402.69.00 UR/94, 
WT/Let/715, 
WT/Let/907
Artificial filament tow.    5502
- Of cellulose acetate 60 0   5502.10.00 UR/94
- Other 60 0   5502.90.00 UR/94
Synthetic staple fibres, carded, combed or 
otherwise processed for spinning.   5506
- Of nylon or other polyamides 60 0   5506.10.00 UR/94
- Of polyesters 60 0   5506.20.00 UR/94
- Acrylic or modacrylic 60 0   5506.30.00 UR/94
- Of polypropylene 60 0   5506.40.00 UR/94
- Other 60 0   5506.90.00 UR/94
Page 77 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
Carpets and other textile  floor coverings, of felt, 
not tufted or flocked, w hether or not made up.   5704
- Tiles, having a maximum surface area of 0.3 m² 60 0   5704.10.00 UR/94
- Tiles, having a maximum surface area exceeding 
0.3 m² but not exceeding 1 m²60 0   5704.20.00 UR/94
- Other 60 0   5704.90.00 UR/94
Warp knit fabrics (inc luding those made on 
galloon knitting machines) , other than those of 
headings 60.01 to 60.04.   6005
- Of cotton :    6005.2
- - Unbleached or bleached 60 0   6005.21.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Dyed 60 0   6005.22.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Of yarns of different colours 60 0   6005.23.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Printed 60 0   6005.24.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Of synthetic fibres :    6005.3
- - Fabrics specified in Subheading Note 1 to this 
Chapter60 0   6005.35.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other, unbleached or bleached 60 0   6005.36.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other, dyed 60 0   6005.37.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other, of yarns of different colours 60 0   6005.38.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other, printed 60 0   6005.39.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Of artificial fibres :    6005.4
Page 78 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Unbleached or bleached 60 0   6005.41.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Dyed 60 0   6005.42.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Of yarns of different colours 60 0   6005.43.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Printed 60 0   6005.44.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Other 60 0   6005.90.00 UR/94, 
WT/Let/755, 
WT/Let/907
Other furnishing articles, excluding those of 
heading 94.04.   6304
- Bedspreads :    6304.1
- - Knitted or crocheted 60 0   6304.11.00 UR/94
- - Other 60 0   6304.19.00 UR/94
- Bed nets specified in Subheading Note 1 to this 
Chapter60 0   6304.20.00 UR/94
- Other :    6304.9
- - Knitted or crocheted 60 0   6304.91.00 UR/94
- - Not knitted or cro cheted, of cotton 60 0   6304.92.00 UR/94
- - Not knitted or crocheted , of synthetic fibres 60 0   6304.93.00 UR/94
- - Not knitted or croch eted, of other textile 
materials60 0   6304.99.00 UR/94
Articles of stone or of o ther mineral substances 
(including carbon fibres, ar ticles of carbon fibres 
and articles of peat), not elsewhere specified or 
included.   6815
- Non-electrical articles of graphite or other carbon 60 0   6815.10.00 UR/94
- Articles of peat 60 0   6815.20.00 UR/94
- Other articles :    6815.9
- - Containing magnesite, dolomite or chromite 60 0   6815.91.00 UR/94
- - Other 60 0   6815.99.00 UR/94
Page 79 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
Ceramic flags and paving, hearth or wall tiles; 
ceramic mosaic cubes and the like, whether or not 
on a backing; finishing ceramics.   6907
- Flags and paving, hearth  or wall tiles, other than 
those of subheadings  6907.30 a nd 6907.40 :   6907.2
- - Of a water absorption coefficient by weight not 
exceeding 0.5 %60 0   6907.21.00 UR/94
- - Of a water absorpti on coefficient by weight 
exceeding 0.5 % but not exceeding 10 %60 0   6907.22.00 UR/94
- - Of a water absorpti on coefficient by weight 
exceeding 10 %60 0   6907.23.00 UR/94
- Mosaic cubes and the lik e, other than those of 
subheading 6907.4060 0   6907.30.00 UR/94
- Finishing ceramics 60 0   6907.40.00 UR/94
Other articles of iron or steel.    7326
- Forged or stamped, but not further worked :    7326.1
- - Grinding balls and similar articles for mills 60 0   7326.11.00 UR/94
- - Other 60 0   7326.19.00 UR/94
- Articles of iron or steel wire 60 0   7326.20.00 UR/94
- Other 60 0   7326.90.00 UR/94
Other articles of aluminium.    7616
- Nails, tacks, staples (ot her than those of heading 
83.05), screws, bolts, nuts, screw hooks, rivets, 
cotters, cotter-pins, washers and similar articles60 0   7616.10.00 UR/94, 
WT/Let/715
- Other :    7616.9
- - Cloth, grill, netting and fencing, of aluminium 
wire60 0   7616.91.00 UR/94, 
WT/Let/715
- - Other 60 0   7616.99.00 UR/94, 
WT/Let/715
Mechanical appliances (whether or not hand-
operated) for projecting, dispersing or spraying 
liquids or powders; fire extinguishers, whether or 
not charged; spray guns and similar appliances; 
steam or sand blasting machines and similar jet 
projecting machines.   8424
- Fire extinguishers, whether or not charged 60 0   8424.10.00 UR/94, 
WT/Let/755, 
WT/Let/907
Page 80 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Spray guns and similar appliances 60 0   8424.20.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Steam or sand blasting machines and similar jet 
projecting machines60 0   8424.30.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Agricultural or hor ticultural sprayers :    8424.4
- - Portable sprayers 60 0   8424.41.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other 60 0   8424.49.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Other appliances :    8424.8
- - Agricultural or horticultural 60 0   8424.82.00 UR/94, 
WT/Let/755, 
WT/Let/907
- - Other 60 0   8424.89.00 UR/94, 
WT/Let/755, 
WT/Let/907
- Parts 60 0   8424.90.00 UR/94, 
WT/Let/755, 
WT/Let/907
Parts suitable for use sole ly or principally with the 
machinery of headings 84.25 to 84.30.   8431
- Of machinery of heading 84.25 60 0   8431.10.00 UR/94, 
WT/Let/907
- Of machinery of heading 84.27 60 0   8431.20.00 UR/94, 
WT/Let/907
- Of machinery of heading 84.28 :    8431.3
- - Of lifts, skip hoists or escalators 60 0   8431.31.00 UR/94, 
WT/Let/907
- - Other 60 0   8431.39.00 UR/94, 
WT/Let/907
- Of machinery of headi ng 84.26, 84.29 or 84.30 :    8431.4
- - Buckets, shovels, grabs and grips 60 0   8431.41.00 UR/94, 
WT/Let/907
Page 81 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Bulldozer or angledozer blades 60 0   8431.42.00 UR/94, 
WT/Let/907
- - Parts for boring or sinking machinery of 
subheading 8430.41 or 8430.4960 0   8431.43.00 UR/94, 
WT/Let/907
- - Other 60 0   8431.49.00 UR/94, 
WT/Let/907
Agricultural, horticultura l or forestry machinery 
for soil preparation or cu ltivation; lawn or sports-
ground rollers.   8432
- Ploughs 60 0   8432.10.00 UR/94
- Harrows, scarifiers, cu ltivators, weeders and 
hoes :   8432.2
- - Disc harrows 60 0   8432.21.00 UR/94
- - Other 60 0   8432.29.00 UR/94
- Seeders, planters and transplanters :    8432.3
- - No-till direct seeders, pla nters and transplanters 60 0   8432.31.00 UR/94
- - Other 60 0   8432.39.00 UR/94
- Manure spreaders and fe rtiliser distributors :    8432.4
- - Manure spreaders 60 0   8432.41.00 UR/94
- - Fertiliser distributors 60 0   8432.42.00 UR/94
- Other machinery 60 0   8432.80.00 UR/94
- Parts 60 0   8432.90.00 UR/94
Machine-tools for work ing any material by 
removal of material, by laser or other light or 
photon beam, ultrasonic, electro-discharge, 
electro-chemical, electron beam, ionic-beam or 
plasma arc processes; water-jet cutting machines.   8456
- Operated by laser or other light or photon beam 
processes :   8456.1
- - Operated by laser 60 0   8456.11.00 UR/94, 
WT/Let/715, 
WT/Let/907, 
WT/Let/1291
- - Operated by other light or photon beam processes60 0   8456.12.00 UR/94, 
WT/Let/715, 
WT/Let/907, 
WT/Let/1291
Page 82 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Operated by ultrasonic processes 60 0   8456.20.00 UR/94, 
WT/Let/715, 
WT/Let/907, 
WT/Let/1291
- Operated by electro-d ischarge processes 60 0   8456.30.00 UR/94, 
WT/Let/715, 
WT/Let/907, 
WT/Let/1291
- Operated by plasma arc processes 60 0   8456.40.00 UR/94, 
WT/Let/715, 
WT/Let/907, 
WT/Let/1291
- Water-jet cutting machines 60 0   8456.50.00 UR/94, 
WT/Let/715, 
WT/Let/907, 
WT/Let/1291
- Other 60 0   8456.90.00 UR/94, 
WT/Let/715, 
WT/Let/907, 
WT/Let/1291
Machine-tools (including way-type unit head 
machines) for drilling, boring, milling, threading 
or tapping by removing metal, other than lathes 
(including turning centres) of heading 84.58.   8459
- Way-type unit head machines 60 0   8459.10.00 UR/94
- Other drilling machines :    8459.2
- - Numerically controlled 60 0   8459.21.00 UR/94
- - Other 60 0   8459.29.00 UR/94
- Other boring-milling machines :    8459.3
- - Numerically controlled 60 0   8459.31.00 UR/94
- - Other 60 0   8459.39.00 UR/94
- Other boring machines :    8459.4
- - Numerically controlled 60 0   8459.41.00 UR/94
- - Other 60 0   8459.49.00 UR/94
- Milling machines, knee-type :    8459.5
- - Numerically controlled 60 0   8459.51.00 UR/94
- - Other 60 0   8459.59.00 UR/94
- Other milling machines :    8459.6
Page 83 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Numerically controlled 60 0   8459.61.00 UR/94
- - Other 60 0   8459.69.00 UR/94
- Other threading or tapping machines 60 0   8459.70.00 UR/94
Machine-tools for deburring, sharpening, 
grinding, honing, lapping, polishing or otherwise 
finishing metal or cermets by means of grinding 
stones, abrasives or polishing products, other than 
gear cutting, gear grinding or gear finishing 
machines of heading 84.61.   8460
- Flat-surface grinding machines :    8460.1
- - Numerically controlled 60 0   8460.12.00 UR/94
- - Other 60 0   8460.19.00 UR/94
- Other grinding machines :    8460.2
- - Centreless grinding machines, numerically 
controlled60 0   8460.22.00 UR/94
- - Other cylindrical grinding machines, 
numerically controlled60 0   8460.23.00 UR/94
- - Other, numerically controlled 60 0   8460.24.00 UR/94
- - Other 60 0   8460.29.00 UR/94
- Sharpening (tool or cutter grinding) machines :    8460.3
- - Numerically controlled 60 0   8460.31.00 UR/94
- - Other 60 0   8460.39.00 UR/94
- Honing or lapping machines 60 0   8460.40.00 UR/94
- Other 60 0   8460.90.00 UR/94
Machine-tools (including machines for nailing, 
stapling, glueing or otherwise assembling) for 
working wood, cork, bone, hard rubber, hard 
plastics or similar hard materials.   8465
- Machines which can carry  out different types of 
machining operations without tool change 
between such operations60 0   8465.10.00 UR/94, 
WT/Let/907
- Machining centres 60 0   8465.20.00 UR/94, 
WT/Let/907
- Other :    8465.9
- - Sawing machines 60 0   8465.91.00 UR/94, 
WT/Let/907
Page 84 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
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(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Planing, milling or moulding (by cutting) 
machines60 0   8465.92.00 UR/94, 
WT/Let/907
- - Grinding, sanding or polishing machines 60 0   8465.93.00 UR/94, 
WT/Let/907
- - Bending or assembling machines 60 0   8465.94.00 UR/94, 
WT/Let/907
- - Drilling or morticing machines 60 0   8465.95.00 UR/94, 
WT/Let/907
- - Splitting, slicing or paring machines 60 0   8465.96.00 UR/94, 
WT/Let/907
- - Other 60 0   8465.99.00 UR/94, 
WT/Let/907
Other office machines (for example, hectograph 
or stencil duplicating machines, addressing 
machines, automatic banknote dispensers, coin-
sorting machines, coin-counting or wrapping 
machines, pencil-sharpening machines, 
perforating or stapling machines).   8472
- Duplicating machines 60 0   8472.10.00 UR/94, 
WT/Let/715, 
WT/Let/907
- Machines for sorting or folding mail or for 
inserting mail in envelopes or bands, machines 
for opening, closing or sea ling mail and machines 
for affixing or cance lling postage stamps60 0   8472.30.00 UR/94, 
WT/Let/715, 
WT/Let/907
- Other 60 0   8472.90.00 UR/94, 
WT/Let/715, 
WT/Let/907
Parts and accessories (othe r than covers, carrying 
cases and the like) suita ble for use solely or 
principally with machines of headings 84.70 to 
84.72.   8473
- Parts and accessories of the machines of heading 
84.70 :   8473.2
- - Of the electronic calculating machines of 
subheading 8470.10 , 8470.21 or 8470.2960 0   8473.21.00 UR/94, 
WT/Let/715, 
WT/Let/907
- - Other 60 0   8473.29.00 UR/94, 
WT/Let/715, 
WT/Let/907
Page 85 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
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and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Parts and accessories of the machines of heading 
84.7160 0   8473.30.00 UR/94, 
WT/Let/715, 
WT/Let/907
- Parts and accessories of the machines of heading 
84.7260 0   8473.40.00 UR/94, 
WT/Let/715, 
WT/Let/907
- Parts and accessories equally suitable for use 
with the machines of two or more of the headings 
84.70 to 84.7260 0   8473.50.00 UR/94, 
WT/Let/715, 
WT/Let/907
Machinery parts, not containing electrical 
connectors, insulators, coils, contacts or other 
electrical features, not specified or included 
elsewhere in this Chapter.   8487
- Ships' or boats' propellers and blades therefor 60 0   8487.10.00 UR/94, 
WT/Let/715, 
WT/Let/907
- Other 60 0   8487.90.00 UR/94, 
WT/Let/715, 
WT/Let/907
Parts and accessories suitable for use solely or 
principally with the appara tus of heading 85.19 or 
85.21.   8522
- Pick-up cartridges 60 0   8522.10.00 UR/94
- Other 60 0   8522.90.00 UR/94
Monitors and projectors, not incorporating 
television reception apparatus; reception 
apparatus for television, whether or not 
incorporating radio-broa dcast receivers or sound 
or video recording or reproducing apparatus.   8528
- Cathode-ray tube monitors :    8528.4
- - Capable of directly c onnecting to and designed 
for use with an automatic data processing 
machine of heading 84.7160 0   8528.42.00 UR/94, 
WT/Let/715, 
WT/Let/907
- - Other 60 0   8528.49.00 UR/94, 
WT/Let/715, 
WT/Let/907
- Other monitors :    8528.5
Page 86 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
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(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Capable of directly c onnecting to and designed 
for use with an automatic data processing 
machine of heading 84.7160 0   8528.52.00 UR/94, 
WT/Let/715, 
WT/Let/907
- - Other 60 0   8528.59.00 UR/94, 
WT/Let/715, 
WT/Let/907
- Projectors :    8528.6
- - Capable of directly c onnecting to and designed 
for use with an automatic data processing 
machine of heading 84.7160 0   8528.62.00 UR/94, 
WT/Let/715, 
WT/Let/907
- - Other 60 0   8528.69.00 UR/94, 
WT/Let/715, 
WT/Let/907
- Reception apparatus for television, whether or 
not incorporating radio- broadcast receivers or 
sound or video recording or reproducing 
apparatus :   8528.7
- - Not designed to incorpor ate a video display or 
screen60 0   8528.71.00 UR/94, 
WT/Let/715, 
WT/Let/907
- - Other, colour 60 0   8528.72.00 UR/94, 
WT/Let/715, 
WT/Let/907
- - Other, monochrome 60 0   8528.73.00 UR/94, 
WT/Let/715, 
WT/Let/907
Parts suitable for use sole ly or principally with the 
apparatus of headi ngs 85.25 to 85.28.   8529
- Aerials and aerial refl ectors of all kinds; parts 
suitable for use therewith60 0   8529.10.00 UR/94, 
WT/Let/907
- Other 60 0   8529.90.00 UR/94, 
WT/Let/715, 
WT/Let/907
Electric filament or discharge lamps, including 
sealed beam lamp units and ultra-violet or infra-
red lamps; arc-lamps; light-emitting diode (LED) 
lamps.   8539
- Sealed beam lamp units 60 0   8539.10.00 UR/94, 
WT/Let/715
Page 87 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
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(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Other filament lamps, excluding ultra-violet or 
infra-red lamps :   8539.2
- - Tungsten halogen 60 0   8539.21.00 UR/94, 
WT/Let/715
- - Other, of a power not  exceeding 200 W and for 
a voltage exceeding 100 V60 0   8539.22.00 UR/94, 
WT/Let/715
- - Other 60 0   8539.29.00 UR/94, 
WT/Let/715
- Discharge lamps, other than ultra-violet lamps :    8539.3
- - Fluorescent, hot cathode 60 0   8539.31.00 UR/94, 
WT/Let/715
- - Mercury or sodium vapour lamps; metal halide 
lamps60 0   8539.32.00 UR/94, 
WT/Let/715
- - Other 60 0   8539.39.00 UR/94, 
WT/Let/715
- Ultra-violet or infra-red lamps; arc-lamps :    8539.4
- - Arc-lamps 60 0   8539.41.00 UR/94, 
WT/Let/715
- - Other 60 0   8539.49.00 UR/94, 
WT/Let/715
- Light-emitting diode (LED) lamps 60 0   8539.50.00 UR/94, 
WT/Let/715, 
WT/Let/907
- Parts 60 0   8539.90.00 UR/94, 
WT/Let/715
Electronic integrated circuits.    8542
- Electronic integrated circuits :    8542.3
- - Processors and controllers, whether or not 
combined with memories, converters, logic 
circuits, amplifiers, clock  and timing circuits, or 
other circuits60 0   8542.31.00 UR/94, 
WT/Let/715, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- - Memories 60 0   8542.32.00 UR/94, 
WT/Let/715, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
Page 88 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
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(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Amplifiers 60 0   8542.33.00 UR/94, 
WT/Let/715, 
WT/Let/755, 
WT/Let/907
- - Other 60 0   8542.39.00 UR/94, 
WT/Let/715, 
WT/Let/755, 
WT/Let/907, 
WT/Let/1291
- Parts 60 0   8542.90.00 UR/94, 
WT/Let/755, 
WT/Let/907
Electrical machines and apparatus, having 
individual functions, not  specified or included 
elsewhere in this Chapter.   8543
- Particle accelerators 60 0   8543.10.00 UR/94, 
WT/Let/715, 
WT/Let/907
- Signal generators 60 0   8543.20.00 UR/94, 
WT/Let/715, 
WT/Let/907
- Machines and apparatu s for electroplating, 
electrolysis or electrophoresis60 0   8543.30.00 UR/94, 
WT/Let/715, 
WT/Let/907
- Other machines and apparatus 60 0   8543.70.00 UR/94, 
WT/Let/715, 
WT/Let/907
- Parts 60 0   8543.90.00 UR/94, 
WT/Let/715, 
WT/Let/755, 
WT/Let/907
Tractors (other than tractors of heading 87.09).    8701
- Single axle tractors 60 0   8701.10.00 UR/94
- Road tractors for semi-trailers 60 0   8701.20.00 UR/94
- Track-laying tractors 60 0   8701.30.00 UR/94
- Other, of an engine power :    8701.9
- - Not exceeding 18 kW 60 0   8701.91.00 UR/94
- - Exceeding 18 kW but not exceeding 37 kW 60 0   8701.92.00 UR/94
- - Exceeding 37 kW but not exceeding 75 kW 60 0   8701.93.00 UR/94
Page 89 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
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(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Exceeding 75 kW but not exceeding 130 kW 60 0   8701.94.00 UR/94
- - Exceeding 130 kW 60 0   8701.95.00 UR/94
Motor vehicles for the transport of ten or more 
persons, including the driver.   8702
- With only compression-ignition internal 
combustion piston engine (diesel or semi-diesel)60 0   8702.10.00 UR/94
- With both compression-ignition internal 
combustion piston engine (diesel or semi-diesel) 
and electric motor as motors for propulsion60 0   8702.20.00 UR/94
- With both spark-ignition internal combustion 
reciprocating piston engine and electric motor as 
motors for propulsion60 0   8702.30.00 UR/94
- With only electric motor for propulsion 60 0   8702.40.00 UR/94
- Other 60 0   8702.90.00 UR/94
Motor cars and other motor vehicles principally 
designed for the transport of persons (other than 
those of heading 87.02), i ncluding station wagons 
and racing cars.   8703
- Vehicles specially designed for travelling on 
snow; golf cars and similar vehicles60 0   8703.10.00 UR/94
- Other vehicles, with only spark-ignition internal 
combustion reciprocating piston engine :   8703.2
- - Of a cylinder capacity not exceeding 1,000 cc 60 0   8703.21.00 UR/94
- - Of a cylinder capacity exceeding 1,000 cc but 
not exceeding 1,500 cc60 0   8703.22.00 UR/94
- - Of a cylinder capacity exceeding 1,500 cc but 
not exceeding 3,000 cc60 0   8703.23.00 UR/94
- - Of a cylinder capacity exceeding 3,000 cc 60 0   8703.24.00 UR/94
- Other vehicles, with only compression-ignition 
internal combustion piston engine (diesel or semi-
diesel) :   8703.3
- - Of a cylinder capacity not exceeding 1,500 cc 60 0   8703.31.00 UR/94
- - Of a cylinder capacity exceeding 1,500 cc but 
not exceeding 2,500 cc60 0   8703.32.00 UR/94
- - Of a cylinder capacity exceeding 2,500 cc 60 0   8703.33.00 UR/94
Page 90 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
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and charges (%)
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Other vehicles, with both spark-ignition internal 
combustion reciproca ting piston engine and 
electric motor as motors for propulsion, other 
than those capable of be ing charged by plugging 
to external source of electric power60 0   8703.40.00 UR/94
- Other vehicles, with both compression-ignition 
internal combustion piston engine (diesel or semi-
diesel) and electric motor as motors for 
propulsion, other than those capable of being 
charged by plugging to external source of electric 
power60 0   8703.50.00 UR/94
- Other vehicles, with both spark-ignition internal 
combustion reciproca ting piston engine and 
electric motor as motors for propulsion, capable 
of being charged by plugging to external source 
of electric power60 0   8703.60.00 UR/94
- Other vehicles, with both compression-ignition 
internal combustion piston engine (diesel or semi-
diesel) and electric motor as motors for 
propulsion, capable of be ing charged by plugging 
to external source of electric power60 0   8703.70.00 UR/94
- Other vehicles, with only electric motor for 
propulsion60 0   8703.80.00 UR/94
- Other 60 0   8703.90.00 UR/94
Motorcycles (including m opeds) and cycles fitted 
with an auxiliary motor, with or without side-
cars; side-cars.   8711
- With reciprocating internal combustion piston 
engine of a cylinder cap acity not exceeding 50 cc60 0   8711.10.00 UR/94
- With reciprocating internal combustion piston 
engine of a cylinder cap acity exceeding 50 cc but 
not exceeding 250 cc60 0   8711.20.00 UR/94
- With reciprocating internal combustion piston 
engine of a cylinder capacity exceeding 250 cc 
but not exceeding 500 cc60 0   8711.30.00 UR/94
- With reciprocating internal combustion piston 
engine of a cylinder capacity exceeding 500 cc 
but not exceeding 800 cc60 0   8711.40.00 UR/94
- With reciprocating internal combustion piston 
engine of a cylinder capacity exceeding 800 cc60 0   8711.50.00 UR/94
Page 91 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- With electric motor for propulsion 60 0   8711.60.00 UR/94
- Other 60 0   8711.90.00 UR/94
Binoculars, monoculars, other optical telescopes, 
and mountings therefor; other astronomical 
instruments and mounti ngs therefor, but not 
including instruments for radio-astronomy.   9005
- Binoculars 60 0   9005.10.00 UR/94
- Other instruments 60 0   9005.80.00 UR/94
- Parts and accessories (including mountings) 60 0   9005.90.00 UR/94
Photographic (other than cinematographic) 
cameras; photographic flashlight apparatus and 
flashbulbs other than discharge lamps of heading 
85.39.   9006
- Cameras specially designed for underwater use, 
for aerial survey or for medical or surgical 
examination of internal organs; comparison 
cameras for forensic or criminological purposes60 0   9006.30.00 UR/94, 
WT/Let/715, 
WT/Let/907
- Instant print cameras 60 0   9006.40.00 UR/94, 
WT/Let/715, 
WT/Let/907
- Other cameras :    9006.5
- - With a through-the-lens viewfinder (single lens 
reflex (SLR)), for roll film of a width not 
exceeding 35 mm60 0   9006.51.00 UR/94, 
WT/Let/715, 
WT/Let/907
- - Other, for roll film of a width less than 35 mm 60 0   9006.52.00 UR/94, 
WT/Let/715, 
WT/Let/907
- - Other, for roll film of a width of 35 mm 60 0   9006.53.00 UR/94, 
WT/Let/715, 
WT/Let/907
- - Other 60 0   9006.59.00 UR/94, 
WT/Let/715, 
WT/Let/907
- Photographic flash light apparatus and 
flashbulbs :   9006.6
- - Discharge lamp (“electronic”) flashlight 
apparatus60 0   9006.61.00 UR/94, 
WT/Let/715, 
WT/Let/907
Page 92 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Other 60 0   9006.69.00 UR/94, 
WT/Let/715, 
WT/Let/907
- Parts and accessories :    9006.9
- - For cameras 60 0   9006.91.00 UR/94, 
WT/Let/715, 
WT/Let/907
- - Other 60 0   9006.99.00 UR/94, 
WT/Let/715, 
WT/Let/907
Cinematographic cameras and projectors, whether 
or not incorporating sound recording or 
reproducing apparatus.   9007
- Cameras 60 0   9007.10.00 UR/94, 
WT/Let/715, 
WT/Let/1291
- Projectors 60 0   9007.20.00 UR/94, 
WT/Let/715, 
WT/Let/1291
- Parts and accessories :    9007.9
- - For cameras 60 0   9007.91.00 UR/94, 
WT/Let/715, 
WT/Let/1291
- - For projectors 60 0   9007.92.00 UR/94, 
WT/Let/715, 
WT/Let/1291
Surveying (including photogrammetrical 
surveying), hydrographic, oceanographic, 
hydrological, meteorological or geophysical 
instruments and appliances, excluding 
compasses; rangefinders.   9015
- Rangefinders 60 0   9015.10.00 UR/94
- Theodolites and tachymeters (tacheometers) 60 0   9015.20.00 UR/94
- Levels 60 0   9015.30.00 UR/94
- Photogrammetrical surveying instruments and 
appliances60 0   9015.40.00 UR/94
- Other instruments and appliances 60 0   9015.80.00 UR/94
- Parts and accessories 60 0   9015.90.00 UR/94
Page 93 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
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(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
Parts and accessories (not specified or included 
elsewhere in this Ch apter) for machines, 
appliances, instruments or apparatus of Chapter 
90.60 0   9033.00.00 UR/94
Parts (for example, mechanisms for musical 
boxes) and accessories (for example, cards, discs 
and rolls for mechanical instruments) of musical 
instruments; metronomes, tuning forks and pitch 
pipes of all kinds.   9209
- Musical instrument strings 60 0   9209.30.00 UR/94, 
WT/Let/907
- Other :    9209.9
- - Parts and accessories for pianos 60 0   9209.91.00 UR/94, 
WT/Let/907
- - Parts and accessories for the musical 
instruments of heading 92.0260 0   9209.92.00 UR/94, 
WT/Let/907
- - Parts and accessories for the musical 
instruments of heading 92.0760 0   9209.94.00 UR/94, 
WT/Let/907
- - Other 60 0   9209.99.00 UR/94, 
WT/Let/907
Seats (other than those of heading 94.02), 
whether or not convertib le into beds, and parts 
thereof.   9401
- Seats of a kind used for aircraft 60 0   9401.10.00 UR/94, 
WT/Let/907
- Seats of a kind used for motor vehicles 60 0   9401.20.00 UR/94, 
WT/Let/907
- Swivel seats with variable height adjustment 60 0   9401.30.00 UR/94, 
WT/Let/907
- Seats other than garden seats or camping 
equipment, convertible into beds60 0   9401.40.00 UR/94, 
WT/Let/907
- Seats of cane, osier, bamboo or similar materials 
:   9401.5
- - Of bamboo 60 0   9401.52.00 UR/94, 
WT/Let/907
- - Of rattan 60 0   9401.53.00 UR/94, 
WT/Let/907
- - Other 60 0   9401.59.00 UR/94, 
WT/Let/907
Page 94 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Other seats, with wooden frames :    9401.6
- - Upholstered 60 0   9401.61.00 UR/94, 
WT/Let/907
- - Other 60 0   9401.69.00 UR/94, 
WT/Let/907
- Other seats, with metal frames :    9401.7
- - Upholstered 60 0   9401.71.00 UR/94, 
WT/Let/907
- - Other 60 0   9401.79.00 UR/94, 
WT/Let/907
- Other seats 60 0   9401.80.00 UR/94, 
WT/Let/907
- Parts 60 0   9401.90.00 UR/94, 
WT/Let/907
Other furniture and parts thereof.    9403
- Metal furniture of a kind used in offices 60 0   9403.10.00 UR/94, 
WT/Let/907
- Other metal furniture 60 0   9403.20.00 UR/94, 
WT/Let/907
- Wooden furniture of a kind used in offices 60 0   9403.30.00 UR/94, 
WT/Let/907
- Wooden furniture of a kind used in the kitchen 60 0   9403.40.00 UR/94, 
WT/Let/907
- Wooden furniture of a ki nd used in the bedroom 60 0   9403.50.00 UR/94, 
WT/Let/907
- Other wooden furniture 60 0   9403.60.00 UR/94, 
WT/Let/907
- Furniture of plastics 60 0   9403.70.00 UR/94, 
WT/Let/907
- Furniture of other materials, including cane, 
osier, bamboo or similar materials :   9403.8
- - Of bamboo 60 0   9403.82.00 UR/94, 
WT/Let/907
- - Of rattan 60 0   9403.83.00 UR/94, 
WT/Let/907
- - Other 60 0   9403.89.00 UR/94, 
WT/Let/907
Page 95 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges (%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Parts 60 0   9403.90.00 UR/94, 
WT/Let/907
Prefabricated buildings.    9406
- Of wood 60 0   9406.10.00 UR/94
- Other 60 0   9406.90.00 UR/94
Monopods, bipods, tripods and similar articles. 60 0   9620.00.00 UR/94, 
WT/Let/715, 
WT/Let/907, 
WT/Let/1291
Page 96 HS 2017 CHANGES - SCHEDULE CXV - LESOTHO - PART I - SECTION II WT/Let/1482