SCHEDULE CXX - SIERRA LEONE
Page 3 G/MA/TAR/RS/606SCHEDULE CXX - SIERRA LEONE
PART I - MOST-FAVOURED-NATION TARIFF
SECTION I – AGRICULTURAL PRODUCTS
SECTION I–A - TARIFFSThis schedule is authentic only in the English language
HEADNOTES:
Other duties and charges: * sales tax 1.
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 40 20 *   0805.10.00 UR/94, 
WT/Let/809
- Mandarins (including tangerines and satsumas); 
clementines, wilkings and similar citrus hybrids :   0805.2
- - Mandarins (including tangerines and satsumas) 40 20 *   0805.21.00 UR/94, 
WT/Let/809
- - Clementines 40 20 *   0805.22.00 UR/94, 
WT/Let/809
- - Other 40 20 *   0805.29.00 UR/94, 
WT/Let/809
- Grapefruit, including pomelos 40 20 *   0805.40.00 UR/94, 
WT/Let/809
- Lemons (Citrus limon, Citrus limonum) and 
limes (Citrus aurantifolia, Citrus latifolia)40 20 *   0805.50.00 UR/94, 
WT/Let/809
- Other 40 20 *   0805.90.00 UR/94, 
WT/Let/809
Plants and parts of plants (including seeds and 
fruits), of a kind used primarily in perfumery, in 
pharmacy or for insecticidal, fungicidal or similar 
purposes, fresh, chilled, frozen or dried, whether 
or not cut, crushed or powdered.   1211
Page 4 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N I-A G/MA/TAR/RS/606Ex 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 40 20 *   1211.20.00 UR/94, 
WT/Let/733, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Coca leaf 40 20 *   1211.30.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Poppy straw 40 20 *   1211.40.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Ephedra 40 20 *   1211.50.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Other 40 20 *   1211.90.00 UR/94, 
WT/Let/733, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
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 40 20 *   1302.11.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Of liquorice 40 20 *   1302.12.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Of hops 40 20 *   1302.13.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Of ephedra 40 20 *   1302.14.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other 40 20 *   1302.19.00 UR/94, 
WT/Let/809, 
WT/Let/995
Page 5 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N I-A G/MA/TAR/RS/606Ex 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 40 20 *   1302.20.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Mucilages and thickeners, whether or not 
modified, derived from vegetable products :   1302.3
- - Agar-agar 40 20 *   1302.31.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Mucilages and thickeners, whether or not 
modified, derived from locust beans, locust bean 
seeds or guar seeds40 20 *   1302.32.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other 40 20 *   1302.39.00 UR/94, 
WT/Let/809, 
WT/Let/995
Vegetable products not elsewhere specified or 
included.   1404
- Cotton linters 30 20 *   1404.20.00 UR/94, 
WT/Let/995
- Other 40 20 *   1404.90.00 UR/94, 
WT/Let/995
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 40 20 *   2008.11.00 UR/94, 
WT/Let/733, 
WT/Let/1390
- - Other, including mixtures 40 20 *   2008.19.00 UR/94, 
WT/Let/733, 
WT/Let/1390
- Pineapples 40 20 *   2008.20.00 UR/94, 
WT/Let/733, 
WT/Let/1390
- Citrus fruit 40 20 *   2008.30.00 UR/94, 
WT/Let/733, 
WT/Let/1390
Page 6 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N I-A G/MA/TAR/RS/606Ex 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 40 20 *   2008.40.00 UR/94, 
WT/Let/733, 
WT/Let/1390
- Apricots 40 20 *   2008.50.00 UR/94, 
WT/Let/733, 
WT/Let/1390
- Cherries 40 20 *   2008.60.00 UR/94, 
WT/Let/733, 
WT/Let/1390
- Peaches, including nectarines 40 20 *   2008.70.00 UR/94, 
WT/Let/733, 
WT/Let/1390
- Strawberries 40 20 *   2008.80.00 UR/94, 
WT/Let/733, 
WT/Let/1390
- Other, including mixtures other than those of 
subheading 2008.19 :   2008.9
- - Palm hearts 40 20 *   2008.91.00 UR/94, 
WT/Let/733, 
WT/Let/1390
- - Cranberries (Vaccinium macrocarpon, 
Vaccinium oxycoccos, Vaccinium vitis-idaea)40 20 *   2008.93.00 UR/94, 
WT/Let/733, 
WT/Let/1390
- - Mixtures 40 20 *   2008.97.00 UR/94, 
WT/Let/733, 
WT/Let/1390
- - Other 40 20 *   2008.99.00 UR/94, 
WT/Let/733, 
WT/Let/1390
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 flavoured40 20 *   2202.10.00 UR/94
- Other :    2202.9
Page 7 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N I-A G/MA/TAR/RS/606Ex 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 40 20 *   2202.91.00 UR/94
- - Other 40 20 *   2202.99.00 UR/94
Wine of fresh grapes, including fortified wines; 
grape must other than that of heading 20.09.   2204
- Sparkling wine 40 20 *   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 40 20 *   2204.21.00 UR/94
- - In containers holding more than 2 l but not 
more than 10 l40 20 *   2204.22.00 UR/94
- - Other 40 20 *   2204.29.00 UR/94
- Other grape must 40 20 *   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 that of subheading 2905.44 40 20 *   3824.60.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
Page 8 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N I-A G/MA/TAR/RS/606SCHEDULE CXX - SIERRA LEONE
PART I - MOST-FAVOURED-NATION TARIFF
SECTION II – OTHER PRODUCTSThis schedule is authentic only in the English language
HEADNOTES:
Other duties and charges: * sales tax 1.
Other duties and charges: ** 20%  sales tax, 30% excise tax (Sel ective) 2.
Other duties and charges: *** 20% sales tax, 30% excise tax 3.
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 50 50 **   0301.11.00 UR/94, 
WT/Let/733, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   0301.19.00 UR/94, 
WT/Let/733, 
WT/Let/995, 
WT/Let/1390
- Other live fish :    0301.9
- - Trout (Salmo trutta, Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus aguabonita, 
Oncorhynchus gilae, Oncorhynchus apache and 
Oncorhynchus chrysogaster)50 50 **   0301.91.00 UR/94, 
WT/Let/733, 
WT/Let/995, 
WT/Let/1390
- - Eels (Anguilla spp.) 50 50 **   0301.92.00 UR/94, 
WT/Let/733, 
WT/Let/995, 
WT/Let/1390
Page 9 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
- - Carp (Cyprinus spp., Carassius spp., 
Ctenopharyngodon idellus, Hypophthalmichthys 
spp., Cirrhinus spp., Mylopharyngodon piceus, 
Catla catla, Labeo spp., Osteochilus hasselti, 
Leptobarbus hoeveni, Megalobrama spp.)50 50 **   0301.93.00 UR/94, 
WT/Let/733, 
WT/Let/995, 
WT/Let/1390
- - Atlantic and Pacific bluefin tunas (Thunnus 
thynnus, Thunnus orientalis)50 50 **   0301.94.00 UR/94, 
WT/Let/733, 
WT/Let/995, 
WT/Let/1390
- - Southern bluefin tunas (Thunnus maccoyii) 50 50 **   0301.95.00 UR/94, 
WT/Let/733, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   0301.99.00 UR/94, 
WT/Let/733, 
WT/Let/995, 
WT/Let/1390
Fish, fresh or chilled, excluding 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)50 50 **   0302.11.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Pacific salmon (Oncorhynchus nerka, 
Oncorhynchus gorbuscha, Oncorhynchus keta, 
Oncorhynchus tschawytscha, Oncorhynchus 
kisutch, Oncorhynchus masou and Oncorhynchus 
rhodurus)50 50 **   0302.13.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Atlantic salmon (Salmo salar) and Danube 
salmon (Hucho hucho)50 50 **   0302.14.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   0302.19.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
Page 10 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
- Flat fish (Pleuronectidae, Bothidae, 
Cynoglossidae, Soleidae, Scophthalmidae and 
Citharidae), excluding edible fish offal of 
subheadings 0302.91 to 0302.99 :   0302.2
- - Halibut (Reinhardtius hippoglossoides, 
Hippoglossus hippoglossus, Hippoglossus 
stenolepis)50 50 **   0302.21.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Plaice (Pleuronectes platessa) 50 50 **   0302.22.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Sole (Solea spp.) 50 50 **   0302.23.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Turbots (Psetta maxima) 50 50 **   0302.24.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   0302.29.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Tunas (of the genus Thunnus), skipjack or 
stripe-bellied bonito (Euthynnus (Katsuwonus) 
pelamis), excluding edible fish offal of 
subheadings 0302.91 to 0302.99 :   0302.3
- - Albacore or longfinned tunas (Thunnus 
alalunga)50 50 **   0302.31.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Yellowfin tunas (Thunnus albacares) 50 50 **   0302.32.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Skipjack or stripe-bellied bonito 50 50 **   0302.33.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
Page 11 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
- - Bigeye tunas (Thunnus obesus) 50 50 **   0302.34.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Atlantic and Pacific bluefin tunas (Thunnus 
thynnus, Thunnus orientalis)50 50 **   0302.35.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Southern bluefin tunas (Thunnus maccoyii) 50 50 **   0302.36.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   0302.39.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- 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 canadum), silver pomfrets 
(Pampus spp.), Pacific saury (Cololabis saira), 
scads (Decapterus spp.), capelin (Mallotus 
villosus), swordfish (Xiphias 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) 50 50 **   0302.41.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Anchovies (Engraulis spp.) 50 50 **   0302.42.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
Page 12 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
- - Sardines (Sardina pilchardus, Sardinops spp.), 
sardinella (Sardinella spp.), brisling or sprats 
(Sprattus sprattus)50 50 **   0302.43.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Mackerel (Scomber scombrus, Scomber 
australasicus, Scomber japonicus)50 50 **   0302.44.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Jack and horse mackerel (Trachurus spp.) 50 50 **   0302.45.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Cobia (Rachycentron canadum) 50 50 **   0302.46.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Swordfish (Xiphias gladius) 50 50 **   0302.47.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   0302.49.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- 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)50 50 **   0302.51.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Haddock (Melanogrammus aeglefinus) 50 50 **   0302.52.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Coalfish (Pollachius virens) 50 50 **   0302.53.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
Page 13 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
- - Hake (Merluccius spp., Urophycis spp.) 50 50 **   0302.54.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Alaska Pollack (Theragra chalcogramma) 50 50 **   0302.55.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Blue whitings (Micromesistius poutassou, 
Micromesistius australis)50 50 **   0302.56.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   0302.59.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- 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.) 50 50 **   0302.71.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Catfish (Pangasius spp., Silurus spp., Clarias 
spp., Ictalurus spp.)50 50 **   0302.72.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Carp (Cyprinus spp., Carassius spp., 
Ctenopharyngodon idellus, Hypophthalmichthys 
spp., Cirrhinus spp., Mylopharyngodon piceus, 
Catla catla, Labeo spp., Osteochilus hasselti, 
Leptobarbus hoeveni, Megalobrama spp.)50 50 **   0302.73.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
Page 14 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
- - Eels (Anguilla spp.) 50 50 **   0302.74.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   0302.79.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Other fish, excluding edible fish offal of 
subheadings 0302.91 to 0302.99 :   0302.8
- - Dogfish and other sharks 50 50 **   0302.81.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Rays and skates (Rajidae) 50 50 **   0302.82.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Toothfish (Dissostichus spp.) 50 50 **   0302.83.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Seabass (Dicentrarchus spp.) 50 50 **   0302.84.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Seabream (Sparidae) 50 50 **   0302.85.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   0302.89.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Livers, roes, milt, fish fins, heads, tails, maws 
and other edible fish offal :   0302.9
- - Livers, roes and milt 50 50 **   0302.91.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
Page 15 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
- - Shark fins 50 50 **   0302.92.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   0302.99.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
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)50 50 **   0303.11.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other Pacific salmon (Oncorhynchus 
gorbuscha, Oncorhynchus keta, Oncorhynchus 
tschawytscha, Oncorhynchus kisutch, 
Oncorhynchus masou and Oncorhynchus 
rhodurus)50 50 **   0303.12.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Atlantic salmon (Salmo salar) and Danube 
salmon (Hucho hucho)50 50 **   0303.13.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Trout (Salmo trutta, Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus aguabonita, 
Oncorhynchus gilae, Oncorhynchus apache and 
Oncorhynchus chrysogaster)50 50 **   0303.14.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   0303.19.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
Page 16 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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.), 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
- - Tilapias (Oreochromis spp.) 50 50 **   0303.23.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Catfish (Pangasius spp., Silurus spp., Clarias 
spp., Ictalurus spp.)50 50 **   0303.24.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Carp (Cyprinus spp., Carassius spp., 
Ctenopharyngodon idellus, Hypophthalmichthys 
spp., Cirrhinus spp., Mylopharyngodon piceus, 
Catla catla, Labeo spp., Osteochilus hasselti, 
Leptobarbus hoeveni, Megalobrama spp.)50 50 **   0303.25.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Eels (Anguilla spp.) 50 50 **   0303.26.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   0303.29.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Flat fish (Pleuronectidae, Bothidae, 
Cynoglossidae, Soleidae, Scophthalmidae and 
Citharidae), excluding edible fish offal of 
subheadings 0303.91 to 0303.99 :   0303.3
- - Halibut (Reinhardtius hippoglossoides, 
Hippoglossus hippoglossus, Hippoglossus 
stenolepis)50 50 **   0303.31.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
Page 17 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
- - Plaice (Pleuronectes platessa) 50 50 **   0303.32.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Sole (Solea spp.) 50 50 **   0303.33.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Turbots (Psetta maxima) 50 50 **   0303.34.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   0303.39.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Tunas (of the genus Thunnus), skipjack or 
stripe-bellied bonito (Euthynnus (Katsuwonus) 
pelamis), excluding edible fish offal of 
subheadings 0303.91 to 0303.99 :   0303.4
- - Albacore or longfinned tunas (Thunnus 
alalunga)50 50 **   0303.41.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Yellowfin tunas (Thunnus albacares) 50 50 **   0303.42.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Skipjack or stripe-bellied bonito 50 50 **   0303.43.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Bigeye tunas (Thunnus obesus) 50 50 **   0303.44.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Atlantic and Pacific bluefin tunas (Thunnus 
thynnus, Thunnus orientalis)50 50 **   0303.45.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
Page 18 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
- - Southern bluefin tunas (Thunnus maccoyii) 50 50 **   0303.46.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   0303.49.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- 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 canadum), silver pomfrets 
(Pampus spp.), Pacific saury (Cololabis saira), 
scads (Decapterus spp.), capelin (Mallotus 
villosus), swordfish (Xiphias 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) 50 50 **   0303.51.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Sardines (Sardina pilchardus, Sardinops spp.), 
sardinella (Sardinella spp.), brisling or sprats 
(Sprattus sprattus)50 50 **   0303.53.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Mackerel (Scomber scombrus, Scomber 
australasicus, Scomber japonicus)50 50 **   0303.54.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Jack and horse mackerel (Trachurus spp.) 50 50 **   0303.55.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
Page 19 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
- - Cobia (Rachycentron canadum) 50 50 **   0303.56.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Swordfish (Xiphias gladius) 50 50 **   0303.57.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   0303.59.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- 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)50 50 **   0303.63.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Haddock (Melanogrammus aeglefinus) 50 50 **   0303.64.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Coalfish (Pollachius virens) 50 50 **   0303.65.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Hake (Merluccius spp., Urophycis spp.) 50 50 **   0303.66.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Alaska Pollack (Theragra chalcogramma) 50 50 **   0303.67.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Blue whitings (Micromesistius poutassou, 
Micromesistius australis)50 50 **   0303.68.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
Page 20 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 50 50 **   0303.69.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Other fish, excluding edible fish offal of 
subheadings 0303.91 to 0303.99 :   0303.8
- - Dogfish and other sharks 50 50 **   0303.81.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Rays and skates (Rajidae) 50 50 **   0303.82.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Toothfish (Dissostichus spp.) 50 50 **   0303.83.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Seabass (Dicentrarchus spp.) 50 50 **   0303.84.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   0303.89.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Livers, roes, milt, fish fins, heads, tails, maws 
and other edible fish offal :   0303.9
- - Livers, roes and milt 50 50 **   0303.91.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Shark fins 50 50 **   0303.92.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   0303.99.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
Page 21 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 fillets and other fish meat (whether or not 
minced), fresh, chilled or frozen.   0304
- 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.), eels (Anguilla spp.), Nile 
perch (Lates niloticus) and snakeheads (Channa 
spp.) :   0304.3
- - Tilapias (Oreochromis spp.) 50 50 **   0304.31.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Catfish (Pangasius spp., Silurus spp., Clarias 
spp., Ictalurus spp.)50 50 **   0304.32.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Nile Perch (Lates niloticus) 50 50 **   0304.33.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   0304.39.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- Fresh or chilled fillets 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)50 50 **   0304.41.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Trout (Salmo trutta, Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus aguabonita, 
Oncorhynchus gilae, Oncorhynchus apache and 
Oncorhynchus chrysogaster)50 50 **   0304.42.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Flat fish (Pleuronectidae, Bothidae, 
Cynoglossidae, Soleidae, Scophthalmidae and 
Citharidae)50 50 **   0304.43.00 UR/94, 
WT/Let/995, 
WT/Let/1390
Page 22 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae50 50 **   0304.44.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Swordfish (Xiphias gladius) 50 50 **   0304.45.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Toothfish (Dissostichus spp.) 50 50 **   0304.46.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Dogfish and other sharks 50 50 **   0304.47.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Rays and skates (Rajidae) 50 50 **   0304.48.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   0304.49.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- Other, fresh or chilled :    0304.5
- - 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.)50 50 **   0304.51.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Salmonidae 50 50 **   0304.52.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae50 50 **   0304.53.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Swordfish (Xiphias gladius) 50 50 **   0304.54.00 UR/94, 
WT/Let/995, 
WT/Let/1390
Page 23 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
- - Toothfish (Dissostichus spp.) 50 50 **   0304.55.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Dogfish and other sharks 50 50 **   0304.56.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Rays and skates (Rajidae) 50 50 **   0304.57.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   0304.59.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- Frozen 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.), eels (Anguilla spp.), Nile 
perch (Lates niloticus) and snakeheads (Channa 
spp.) :   0304.6
- - Tilapias (Oreochromis spp.) 50 50 **   0304.61.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Catfish (Pangasius spp., Silurus spp., Clarias 
spp., Ictalurus spp.)50 50 **   0304.62.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Nile Perch (Lates niloticus) 50 50 **   0304.63.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   0304.69.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- Frozen fillets of fish of the families 
Bregmacerotidae, Euclichthyidae, Gadidae, 
Macrouridae, Melanonidae, Merlucciidae, 
Moridae and Muraenolepididae :   0304.7
Page 24 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
- - Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus)50 50 **   0304.71.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Haddock (Melanogrammus aeglefinus) 50 50 **   0304.72.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Coalfish (Pollachius virens) 50 50 **   0304.73.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Hake (Merluccius spp., Urophycis spp.) 50 50 **   0304.74.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Alaska Pollack (Theragra chalcogramma) 50 50 **   0304.75.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   0304.79.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- 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)50 50 **   0304.81.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Trout (Salmo trutta, Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus aguabonita, 
Oncorhynchus gilae, Oncorhynchus apache and 
Oncorhynchus chrysogaster)50 50 **   0304.82.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Flat fish (Pleuronectidae, Bothidae, 
Cynoglossidae, Soleidae, Scophthalmidae and 
Citharidae)50 50 **   0304.83.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Swordfish (Xiphias gladius) 50 50 **   0304.84.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Toothfish (Dissostichus spp.) 50 50 **   0304.85.00 UR/94, 
WT/Let/995, 
WT/Let/1390
Page 25 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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) 50 50 **   0304.86.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Tunas (of the genus Thunnus), skipjack or 
stripe-bellied bonito (Euthynnus (Katsuwonus) 
pelamis)50 50 **   0304.87.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Dogfish, other sharks, rays and skates (Rajidae) 50 50 **   0304.88.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   0304.89.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- Other, frozen :    0304.9
- - Swordfish (Xiphias gladius) 50 50 **   0304.91.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Toothfish (Dissostichus spp.) 50 50 **   0304.92.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - 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.)50 50 **   0304.93.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Alaska Pollack (Theragra chalcogramma) 50 50 **   0304.94.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae, other than Alaska Pollack 
(Theragra chalcogramma)50 50 **   0304.95.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Dogfish and other sharks 50 50 **   0304.96.00 UR/94, 
WT/Let/995, 
WT/Let/1390
Page 26 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
- - Rays and skates (Rajidae) 50 50 **   0304.97.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   0304.99.00 UR/94, 
WT/Let/995, 
WT/Let/1390
Fish, dried, salted or in brine; smoked fish, 
whether or not cooked before or during the 
smoking process; flours, meals and pellets of fish, 
fit for human consumption.   0305
- Flours, meals and pellets of fish, fit for human 
consumption50 50 **   0305.10.00 UR/94, 
WT/Let/1390
- Livers, roes and milt of fish, dried, smoked, 
salted or in brine50 50 **   0305.20.00 UR/94, 
WT/Let/1390
- Fish fillets, dried, salted or in brine, but not 
smoked :   0305.3
- - 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.)50 50 **   0305.31.00 UR/94, 
WT/Let/1390
- - Fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae50 50 **   0305.32.00 UR/94, 
WT/Let/1390
- - Other 50 50 **   0305.39.00 UR/94, 
WT/Let/1390
- Smoked fish, including fillets, 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)50 50 **   0305.41.00 UR/94, 
WT/Let/1390
Page 27 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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) 50 50 **   0305.42.00 UR/94, 
WT/Let/1390
- - Trout (Salmo trutta, Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus aguabonita, 
Oncorhynchus gilae, Oncorhynchus apache and 
Oncorhynchus chrysogaster)50 50 **   0305.43.00 UR/94, 
WT/Let/1390
- - 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.)50 50 **   0305.44.00 UR/94, 
WT/Let/1390
- - Other 50 50 **   0305.49.00 UR/94, 
WT/Let/1390
- Dried fish, other than edible fish offal, whether 
or not salted but not smoked :   0305.5
- - Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus)50 50 **   0305.51.00 UR/94, 
WT/Let/1390
- - 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.)50 50 **   0305.52.00 UR/94, 
WT/Let/1390
- - Fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae, other than cod (Gadus 
morhua, Gadus ogac, Gadus macrocephalus)50 50 **   0305.53.00 UR/94, 
WT/Let/1390
Page 28 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 canadum), silver pomfrets 
(Pampus spp.), Pacific saury (Cololabis saira), 
scads (Decapterus spp.), capelin (Mallotus 
villosus), swordfish (Xiphias gladius), Kawakawa 
(Euthynnus affinis), bonitos (Sarda spp.), 
marlins, sailfishes, spearfish (Istiophoridae)50 50 **   0305.54.00 UR/94, 
WT/Let/1390
- - Other 50 50 **   0305.59.00 UR/94, 
WT/Let/1390
- Fish, salted but not dried or smoked and fish in 
brine, other than edible fish offal :   0305.6
- - Herrings (Clupea harengus, Clupea pallasii) 50 50 **   0305.61.00 UR/94, 
WT/Let/1390
- - Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus)50 50 **   0305.62.00 UR/94, 
WT/Let/1390
- - Anchovies (Engraulis spp.) 50 50 **   0305.63.00 UR/94, 
WT/Let/1390
- - 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.)50 50 **   0305.64.00 UR/94, 
WT/Let/1390
- - Other 50 50 **   0305.69.00 UR/94, 
WT/Let/1390
- Fish fins, heads, tails, maws and other edible 
fish offal :   0305.7
- - Shark fins 50 50 **   0305.71.00 UR/94, 
WT/Let/1390
Page 29 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 50 50 **   0305.72.00 UR/94, 
WT/Let/1390
- - Other 50 50 **   0305.79.00 UR/94, 
WT/Let/1390
Crustaceans, whether in shell or not, live, fresh, 
chilled, frozen, dried, salted or in brine; smoked 
crustaceans, whether in shell or not, whether or 
not cooked before or during 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.)50 50 **   0306.11.00 UR/94, 
WT/Let/1390
- - Lobsters (Homarus spp.) 50 50 **   0306.12.00 UR/94, 
WT/Let/1390
- - Crabs 50 50 **   0306.14.00 UR/94, 
WT/Let/1390
- - Norway lobsters (Nephrops norvegicus) 50 50 **   0306.15.00 UR/94, 
WT/Let/1390
- - Cold-water shrimps and prawns (Pandalus 
spp., Crangon crangon)50 50 **   0306.16.00 UR/94, 
WT/Let/1390
- - Other shrimps and prawns 50 50 **   0306.17.00 UR/94, 
WT/Let/1390
- - Other, including flours, meals and pellets of 
crustaceans, fit for human consumption50 50 **   0306.19.00 UR/94, 
WT/Let/1390
- Live, fresh or chilled :    0306.3
- - Rock lobster and other sea crawfish (Palinurus 
spp., Panulirus spp., Jasus spp.)50 50 **   0306.31.00 UR/94, 
WT/Let/1390
- - Lobsters (Homarus spp.) 50 50 **   0306.32.00 UR/94, 
WT/Let/1390
- - Crabs 50 50 **   0306.33.00 UR/94, 
WT/Let/1390
- - Norway lobsters (Nephrops norvegicus) 50 50 **   0306.34.00 UR/94, 
WT/Let/1390
- - Cold-water shrimps and prawns (Pandalus 
spp., Crangon crangon)50 50 **   0306.35.00 UR/94, 
WT/Let/1390
Page 30 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 50 50 **   0306.36.00 UR/94, 
WT/Let/1390
- - Other, including flours, meals and pellets of 
crustaceans, fit for human consumption50 50 **   0306.39.00 UR/94, 
WT/Let/1390
- Other :    0306.9
- - Rock lobster and other sea crawfish (Palinurus 
spp., Panulirus spp., Jasus spp.)50 50 **   0306.91.00 UR/94, 
WT/Let/1390
- - Lobsters (Homarus spp.) 50 50 **   0306.92.00 UR/94, 
WT/Let/1390
- - Crabs 50 50 **   0306.93.00 UR/94, 
WT/Let/1390
- - Norway lobsters (Nephrops norvegicus) 50 50 **   0306.94.00 UR/94, 
WT/Let/1390
- - Shrimps and prawns 50 50 **   0306.95.00 UR/94, 
WT/Let/1390
- - Other, including flours, meals and pellets of 
crustaceans, fit for human consumption50 50 **   0306.99.00 UR/94, 
WT/Let/1390
Molluscs, whether in shell or not, live, fresh, 
chilled, frozen, dried, 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 50 50 **   0307.11.00 UR/94, 
WT/Let/1390
- - Frozen 50 50 **   0307.12.00 UR/94, 
WT/Let/1390
- - Other 50 50 **   0307.19.00 UR/94, 
WT/Let/1390
- Scallops, including queen scallops, of the genera 
Pecten, Chlamys or Placopecten :   0307.2
- - Live, fresh or chilled 50 50 **   0307.21.00 UR/94, 
WT/Let/1390
- - Frozen 50 50 **   0307.22.00 UR/94, 
WT/Let/1390
- - Other 50 50 **   0307.29.00 UR/94, 
WT/Let/1390
Page 31 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 50 50 **   0307.31.00 UR/94, 
WT/Let/1390
- - Frozen 50 50 **   0307.32.00 UR/94, 
WT/Let/1390
- - Other 50 50 **   0307.39.00 UR/94, 
WT/Let/1390
- Cuttle fish and squid :    0307.4
- - Live, fresh or chilled 50 50 **   0307.42.00 UR/94, 
WT/Let/1390
- - Frozen 50 50 **   0307.43.00 UR/94, 
WT/Let/1390
- - Other 50 50 **   0307.49.00 UR/94, 
WT/Let/1390
- Octopus (Octopus spp.) :    0307.5
- - Live, fresh or chilled 50 50 **   0307.51.00 UR/94, 
WT/Let/1390
- - Frozen 50 50 **   0307.52.00 UR/94, 
WT/Let/1390
- - Other 50 50 **   0307.59.00 UR/94, 
WT/Let/1390
- Snails, other than sea snails 50 50 **   0307.60.00 UR/94, 
WT/Let/1390
- Clams, cockles and ark shells (families Arcidae, 
Arcticidae, Cardiidae, Donacidae, Hiatellidae, 
Mactridae, Mesodesmatidae, Myidae, Semelidae, 
Solecurtidae, Solenidae, Tridacnidae and 
Veneridae) :   0307.7
- - Live, fresh or chilled 50 50 **   0307.71.00 UR/94, 
WT/Let/1390
- - Frozen 50 50 **   0307.72.00 UR/94, 
WT/Let/1390
- - Other 50 50 **   0307.79.00 UR/94, 
WT/Let/1390
- Abalone (Haliotis spp.) and stromboid conchs 
(Strombus spp.) :   0307.8
- - Live, fresh or chilled abalone (Haliotis spp.) 50 50 **   0307.81.00 UR/94, 
WT/Let/1390
Page 32 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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.)50 50 **   0307.82.00 UR/94, 
WT/Let/1390
- - Frozen abalone (Haliotis spp.) 50 50 **   0307.83.00 UR/94, 
WT/Let/1390
- - Frozen stromboid conchs (Strombus spp.) 50 50 **   0307.84.00 UR/94, 
WT/Let/1390
- - Other abalone (Haliotis spp.) 50 50 **   0307.87.00 UR/94, 
WT/Let/1390
- - Other stromboid conchs (Strombus spp.) 50 50 **   0307.88.00 UR/94, 
WT/Let/1390
- Other, including flours, meals and pellets, fit for 
human consumption :   0307.9
- - Live, fresh or chilled 50 50 **   0307.91.00 UR/94, 
WT/Let/1390
- - Frozen 50 50 **   0307.92.00 UR/94, 
WT/Let/1390
- - Other 50 50 **   0307.99.00 UR/94, 
WT/Let/1390
Aquatic invertebrates other than crustaceans and 
molluscs, live, fresh, chilled, frozen, dried, salted 
or in brine; smoked aquatic invertebrates other 
than crustaceans and molluscs, whether or not 
cooked before or during the smoking process; 
flours, meals and pellets of aquatic invertebrates 
other than crustaceans and molluscs, fit for 
human consumption.   0308
- Sea cucumbers (Stichopus japonicus, 
Holothuroidea) :   0308.1
- - Live, fresh or chilled 50 50 **   0308.11.00 UR/94, 
WT/Let/1390
- - Frozen 50 50 **   0308.12.00 UR/94, 
WT/Let/1390
- - Other 50 50 **   0308.19.00 UR/94, 
WT/Let/1390
- Sea urchins (Strongylocentrotus spp., 
Paracentrotus lividus, Loxechinus albus, Echinus 
esculentus) :   0308.2
- - Live, fresh or chilled 50 50 **   0308.21.00 UR/94, 
WT/Let/1390
Page 33 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 50 50 **   0308.22.00 UR/94, 
WT/Let/1390
- - Other 50 50 **   0308.29.00 UR/94, 
WT/Let/1390
- Jellyfish (Rhopilema spp.) 50 50 **   0308.30.00 UR/94, 
WT/Let/1390
- Other 50 50 **   0308.90.00 UR/94, 
WT/Let/1390
Prepared or preserved fish; caviar and caviar 
substitutes prepared from fish eggs.   1604
- Fish, whole or in pieces, but not minced :    1604.1
- - Salmon 50 50 **   1604.11.00 UR/94, 
WT/Let/1390
- - Herrings 50 50 **   1604.12.00 UR/94, 
WT/Let/1390
- - Sardines, sardinella and brisling or sprats 50 50 **   1604.13.00 UR/94, 
WT/Let/1390
- - Tunas, skipjack and bonito (Sarda spp.) 50 50 **   1604.14.00 UR/94, 
WT/Let/1390
- - Mackerel 50 50 **   1604.15.00 UR/94, 
WT/Let/1390
- - Anchovies 50 50 **   1604.16.00 UR/94, 
WT/Let/1390
- - Eels 50 50 **   1604.17.00 UR/94, 
WT/Let/1390
- - Shark fins 50 50 **   1604.18.00 UR/94, 
WT/Let/1390
- - Other 50 50 **   1604.19.00 UR/94, 
WT/Let/1390
- Other prepared or preserved fish 50 50 **   1604.20.00 UR/94, 
WT/Let/1390
- Caviar and caviar substitutes :    1604.3
- - Caviar 50 50 **   1604.31.00 UR/94, 
WT/Let/1390
- - Caviar substitutes 50 50 **   1604.32.00 UR/94, 
WT/Let/1390
Crustaceans, molluscs and other aquatic 
invertebrates, prepared or preserved.   1605
Page 34 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 50 50 **   1605.10.00 UR/94, 
WT/Let/1390
- Shrimps and prawns :    1605.2
- - Not in airtight container 50 50 **   1605.21.00 UR/94, 
WT/Let/1390
- - Other 50 50 **   1605.29.00 UR/94, 
WT/Let/1390
- Lobster 50 50 **   1605.30.00 UR/94, 
WT/Let/1390
- Other crustaceans 50 50 **   1605.40.00 UR/94, 
WT/Let/1390
- Molluscs :    1605.5
- - Oysters 50 50 **   1605.51.00 UR/94, 
WT/Let/1390
- - Scallops, including queen scallops 50 50 **   1605.52.00 UR/94, 
WT/Let/1390
- - Mussels 50 50 **   1605.53.00 UR/94, 
WT/Let/1390
- - Cuttle fish and squid 50 50 **   1605.54.00 UR/94, 
WT/Let/1390
- - Octopus 50 50 **   1605.55.00 UR/94, 
WT/Let/1390
- - Clams, cockles and arkshells 50 50 **   1605.56.00 UR/94, 
WT/Let/1390
- - Abalone 50 50 **   1605.57.00 UR/94, 
WT/Let/1390
- - Snails, other than sea snails 50 50 **   1605.58.00 UR/94, 
WT/Let/1390
- - Other 50 50 **   1605.59.00 UR/94, 
WT/Let/1390
- Other aquatic invertebrates :    1605.6
- - Sea cucumbers 50 50 **   1605.61.00 UR/94, 
WT/Let/1390
- - Sea urchins 50 50 **   1605.62.00 UR/94, 
WT/Let/1390
- - Jellyfish 50 50 **   1605.63.00 UR/94, 
WT/Let/1390
Page 35 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 50 50 **   1605.69.00 UR/94, 
WT/Let/1390
Other inorganic acids and other inorganic oxygen 
compounds of non-metals.   2811
- Other inorganic acids :    2811.1
- - Hydrogen fluoride (hydrofluoric acid) 50 50 **   2811.11.00 UR/94, 
WT/Let/995
- - Hydrogen cyanide (hydrocyanic acid) 50 50 **   2811.12.00 UR/94, 
WT/Let/995
- - Other 50 50 **   2811.19.00 UR/94, 
WT/Let/995
- Other inorganic oxygen compounds of non-
metals :   2811.2
- - Carbon dioxide 50 50 **   2811.21.00 UR/94, 
WT/Let/995
- - Silicon dioxide 50 50 **   2811.22.00 UR/94, 
WT/Let/995
- - Other 50 50 **   2811.29.00 UR/94, 
WT/Let/995
Halides and halide oxides of non-metals.    2812
- Chlorides and chloride oxides :    2812.1
- - Carbonyl dichloride (phosgene) 50 50 **   2812.11.00 UR/94
- - Phosphorus oxychloride 50 50 **   2812.12.00 UR/94
- - Phosphorus trichloride 50 50 **   2812.13.00 UR/94
- - Phosphorus pentachloride 50 50 **   2812.14.00 UR/94
- - Sulphur monochloride 50 50 **   2812.15.00 UR/94
- - Sulphur dichloride 50 50 **   2812.16.00 UR/94
- - Thionyl chloride 50 50 **   2812.17.00 UR/94
- - Other 50 50 **   2812.19.00 UR/94
- Other 50 50 **   2812.90.00 UR/94
Phosphides, whether or n ot chemically defined, 
excluding ferrophosphorus; other inorganic 
compounds (including distilled or conductivity 
water and water of similar purity); liquid air 
(whether or not rare gases have been removed); 
compressed air; amalgams, other than amalgams 
of precious metals.   2853
Page 36 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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) 50 50 **   2853.10.00 UR/94, 
WT/Let/995
- Other 50 50 **   2853.90.00 UR/94, 
WT/Let/733, 
WT/Let/995, 
WT/Let/1390
Halogenated derivatives of hydrocarbons.    2903
- Saturated chlorinated derivatives of acyclic 
hydrocarbons :   2903.1
- - Chloromethane (methyl chloride) and 
chloroethane (ethyl chloride)50 50 **   2903.11.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Dichloromethane (methylene chloride) 50 50 **   2903.12.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Chloroform (trichloromethane) 50 50 **   2903.13.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Carbon tetrachloride 50 50 **   2903.14.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Ethylene dichloride (ISO) (1,2-dichloroethane) 50 50 **   2903.15.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   2903.19.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Unsaturated chlorinated derivatives of acyclic 
hydrocarbons :   2903.2
- - Vinyl chloride (chloroethylene) 50 50 **   2903.21.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
Page 37 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 50 50 **   2903.22.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Tetrachloroethylene (perchloroethylene) 50 50 **   2903.23.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   2903.29.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Fluorinated, brominated or iodinated derivatives 
of acyclic hydrocarbons :   2903.3
- - Ethylene dibromide (ISO) (1,2-dibromoethane) 50 50 **   2903.31.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   2903.39.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Halogenated derivatives of acyclic hydrocarbons 
containing two or more different halogens :   2903.7
- - Chlorodifluoromethane 50 50 **   2903.71.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Dichlorotrifluoroethanes 50 50 **   2903.72.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Dichlorofluoroethanes 50 50 **   2903.73.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Chlorodifluoroethanes 50 50 **   2903.74.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
Page 38 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
- - Dichloropentafluoropropanes 50 50 **   2903.75.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Bromochlorodifluoromethane, 
bromotrifluoromethane and 
dibromotetrafluoroethanes50 50 **   2903.76.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other, perhalogenated only with fluorine and 
chlorine50 50 **   2903.77.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other perhalogenated derivatives 50 50 **   2903.78.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   2903.79.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Halogenated derivatives of cyclanic, cyclenic or 
cycloterpenic hydrocarbons :   2903.8
- - 1,2,3,4,5,6-Hexachlorocyclohexane (HCH 
(ISO)), including lindane (ISO, INN)50 50 **   2903.81.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Aldrin (ISO), chlordane (ISO) and heptachlor 
(ISO)50 50 **   2903.82.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Mirex (ISO) 50 50 **   2903.83.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   2903.89.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Halogenated derivatives of aromatic 
hydrocarbons :   2903.9
Page 39 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
- - Chlorobenzene, o-dichlorobenzene and p-
dichlorobenzene50 50 **   2903.91.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Hexachlorobenzene (ISO) and DDT (ISO) 
(clofenotane (INN), 1,1, 1-trichloro-2,2-bis(p-
chlorophenyl)ethane)50 50 **   2903.92.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Pentachlorobenzene (ISO) 50 50 **   2903.93.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Hexabromobiphenyls 50 50 **   2903.94.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   2903.99.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
Sulphonated, nitrated or nitrosated derivatives of 
hydrocarbons, whether or not halogenated.   2904
- Derivatives containing only sulpho groups, their 
salts and ethyl esters50 50 **   2904.10.00 UR/94, 
WT/Let/733
- Derivatives containing only nitro or only nitroso 
groups50 50 **   2904.20.00 UR/94, 
WT/Let/733
- Perfluorooctane sulphonic acid, its salts and 
perfluorooctane sulphonyl fluoride :   2904.3
- - Perfluorooctane sulphonic acid 50 50 **   2904.31.00 UR/94, 
WT/Let/733
- - Ammonium perfluorooctane sulphonate 50 50 **   2904.32.00 UR/94, 
WT/Let/733
- - Lithium perfluorooctane sulphonate 50 50 **   2904.33.00 UR/94, 
WT/Let/733
- - Potassium perfluorooctane sulphonate 50 50 **   2904.34.00 UR/94, 
WT/Let/733
- - Other salts of perfluorooctane sulphonic acid 50 50 **   2904.35.00 UR/94, 
WT/Let/733
Page 40 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 50 50 **   2904.36.00 UR/94, 
WT/Let/733
- Other :    2904.9
- - Trichloronitromethane (chloropicrin) 50 50 **   2904.91.00 UR/94, 
WT/Let/733
- - Other 50 50 **   2904.99.00 UR/94, 
WT/Let/733
Epoxides, epoxyalcohols, epoxyphenols and 
epoxyethers, with a three-membered ring, and 
their halogenated, sulphonated, nitrated or 
nitrosated derivatives.   2910
- Oxirane (ethylene oxide) 50 50 **   2910.10.00 UR/94, 
WT/Let/995
- Methyloxirane (propylene oxide) 50 50 **   2910.20.00 UR/94, 
WT/Let/995
- 1-Chloro-2,3-epoxypropane (epichlorohydrin) 50 50 **   2910.30.00 UR/94, 
WT/Let/995
- Dieldrin (ISO, INN) 50 50 **   2910.40.00 UR/94, 
WT/Let/995
- Endrin (ISO) 50 50 **   2910.50.00 UR/94, 
WT/Let/995
- Other 50 50 **   2910.90.00 UR/94, 
WT/Let/995
Ketones and quinones, whether or not with other 
oxygen function, and their halogenated, 
sulphonated, nitrated or nitrosated derivatives.   2914
- Acyclic ketones without other oxygen function :    2914.1
- - Acetone 50 50 **   2914.11.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Butanone (methyl ethyl ketone) 50 50 **   2914.12.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - 4-Methylpentan-2-one (methyl isobutyl ketone) 50 50 **   2914.13.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Other 50 50 **   2914.19.00 UR/94, 
WT/Let/809, 
WT/Let/1390
Page 41 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 50 50 **   2914.22.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Ionones and methylionones 50 50 **   2914.23.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Other 50 50 **   2914.29.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- Aromatic ketones without other oxygen function 
:   2914.3
- - Phenylacetone (phenylpropan-2-one) 50 50 **   2914.31.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Other 50 50 **   2914.39.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- Ketone-alcohols and ketone-aldehydes 50 50 **   2914.40.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- Ketone-phenols and ketones with other oxygen 
function50 50 **   2914.50.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- Quinones :    2914.6
- - Anthraquinone 50 50 **   2914.61.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Coenzyme Q10 (ubidecarenone (INN)) 50 50 **   2914.62.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Other 50 50 **   2914.69.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- Halogenated, sulphonated, nitrated or nitrosated 
derivatives :   2914.7
Page 42 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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) 50 50 **   2914.71.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Other 50 50 **   2914.79.00 UR/94, 
WT/Let/809, 
WT/Let/1390
Carboxylic acids with additional oxygen function 
and their anhydrides, halides, peroxides and 
peroxyacids; their halogenated, sulphonated, 
nitrated or nitrosated 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 50 50 **   2918.11.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Tartaric acid 50 50 **   2918.12.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Salts and esters of tartaric acid 50 50 **   2918.13.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Citric acid 50 50 **   2918.14.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Salts and esters of citric acid 50 50 **   2918.15.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Gluconic acid, its salts and esters 50 50 **   2918.16.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - 2,2-Diphenyl-2-hydroxyacetic acid (benzilic 
acid)50 50 **   2918.17.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Chlorobenzilate (ISO) 50 50 **   2918.18.00 UR/94, 
WT/Let/809, 
WT/Let/995
Page 43 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 50 50 **   2918.19.00 UR/94, 
WT/Let/809, 
WT/Let/995
- 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 50 50 **   2918.21.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - O-Acetylsalicylic acid, its salts and esters 50 50 **   2918.22.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other esters of salicylic acid and their salts 50 50 **   2918.23.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other 50 50 **   2918.29.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Carboxylic acids with aldehyde or ketone 
function but without other oxygen function, their 
anhydrides, halides, peroxides, peroxyacids and 
their derivatives50 50 **   2918.30.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Other :    2918.9
- - 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic 
acid), its salts and esters50 50 **   2918.91.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other 50 50 **   2918.99.00 UR/94, 
WT/Let/809, 
WT/Let/995
Esters of other inorganic acids of non-metals 
(excluding esters of hydrogen halides) and their 
salts; their halogenated, sulphonated, nitrated or 
nitrosated derivatives.   2920
- Thiophosphoric esters (phosphorothioates) and 
their salts; their halogenated, sulphonated, 
nitrated or nitrosated derivatives :   2920.1
- - Parathion (ISO) and parathion-methyl (ISO) 
(methyl-parathion)50 50 **   2920.11.00 UR/94, 
WT/Let/995
Page 44 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 50 50 **   2920.19.00 UR/94, 
WT/Let/995
- Phosphite esters and their salts; their 
halogenated, sulphonated, nitrated or nitrosated 
derivatives :   2920.2
- - Dimethyl phosphite 50 50 **   2920.21.00 UR/94, 
WT/Let/995
- - Diethyl phosphite 50 50 **   2920.22.00 UR/94, 
WT/Let/995
- - Trimethyl phosphite 50 50 **   2920.23.00 UR/94, 
WT/Let/995
- - Triethyl phosphite 50 50 **   2920.24.00 UR/94, 
WT/Let/995
- - Other 50 50 **   2920.29.00 UR/94, 
WT/Let/995
- Endosulfan (ISO) 50 50 **   2920.30.00 UR/94, 
WT/Let/995
- Other 50 50 **   2920.90.00 UR/94, 
WT/Let/995
Amine-function compounds.    2921
- Acyclic monoamines and their derivatives; salts 
thereof :   2921.1
- - Methylamine, di- or trimethylamine and their 
salts50 50 **   2921.11.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - 2-(N,N-Dimethylamino)ethylchloride 
hydrochloride50 50 **   2921.12.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - 2-(N,N-Diethylamino)ethylchloride 
hydrochloride50 50 **   2921.13.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - 2-(N,N-Diisopropylamino)ethylchloride 
hydrochloride50 50 **   2921.14.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other 50 50 **   2921.19.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Acyclic polyamines and their derivatives; salts 
thereof :   2921.2
Page 45 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 50 50 **   2921.21.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Hexamethylenediamine and its salts 50 50 **   2921.22.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other 50 50 **   2921.29.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Cyclanic, cyclenic or cycloterpenic mono- or 
polyamines, and their derivatives; salts thereof50 50 **   2921.30.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Aromatic monoamines and their derivatives; 
salts thereof :   2921.4
- - Aniline and its salts 50 50 **   2921.41.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Aniline derivatives and their salts 50 50 **   2921.42.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Toluidines and their derivatives; salts thereof 50 50 **   2921.43.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Diphenylamine and its derivatives; salts thereof 50 50 **   2921.44.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - 1-Naphthylamine (alpha-naphthylamine), 2-
naphthylamine (beta-naphthylamine) and their 
derivatives; salts thereof50 50 **   2921.45.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Amfetamine (INN), benzfetamine (INN), 
dexamfetamine (INN), etilamfetamine (INN), 
fencamfamin (INN), lefetamine (INN), 
levamfetamine (INN), mefenorex (INN) and 
phentermine (INN); salts thereof50 50 **   2921.46.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other 50 50 **   2921.49.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Aromatic polyamines and their derivatives; salts 
thereof :   2921.5
Page 46 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 thereof50 50 **   2921.51.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other 50 50 **   2921.59.00 UR/94, 
WT/Let/809, 
WT/Let/995
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 50 50 **   2922.11.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Diethanolamine and its salts 50 50 **   2922.12.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Dextropropoxyphene (INN) and its salts 50 50 **   2922.14.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Triethanolamine 50 50 **   2922.15.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Diethanolammonium perfluorooctane 
sulphonate50 50 **   2922.16.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Methyldiethanolamine and 
ethyldiethanolamine50 50 **   2922.17.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - 2-(N,N-Diisopropylamino)ethanol 50 50 **   2922.18.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other 50 50 **   2922.19.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Amino-naphthols and other amino-phenols, 
other than those containing more than one kind of 
oxygen function, their ethers and esters; salts 
thereof :   2922.2
Page 47 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 salts50 50 **   2922.21.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other 50 50 **   2922.29.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Amino-aldehydes, amino-ketones and amino-
quinones, other than those containing more than 
one kind of oxygen function; salts thereof :   2922.3
- - Amfepramone (INN), methadone (INN) and 
normethadone (INN); salts thereof50 50 **   2922.31.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other 50 50 **   2922.39.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Amino-acids, other than those containing more 
than one kind of oxygen function, and their 
esters; salts thereof :   2922.4
- - Lysine and its esters; salts thereof 50 50 **   2922.41.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Glutamic acid and its salts 50 50 **   2922.42.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Anthranilic acid and its salts 50 50 **   2922.43.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Tilidine (INN) and its salts 50 50 **   2922.44.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other 50 50 **   2922.49.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Amino-alcohol-phenols, amino-acid-phenols 
and other amino-compounds with oxygen function50 50 **   2922.50.00 UR/94, 
WT/Let/809, 
WT/Let/995
Quaternary ammonium salts and hydroxides; 
lecithins and other phosphoaminolipids, whether 
or not chemically defined.   2923
- Choline and its salts 50 50 **   2923.10.00 UR/94
Page 48 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
- Lecithins and other phosphoaminolipids 50 50 **   2923.20.00 UR/94
- Tetraethylammonium perfluorooctane 
sulphonate50 50 **   2923.30.00 UR/94
- Didecyldimethylammonium perfluorooctane 
sulphonate50 50 **   2923.40.00 UR/94
- Other 50 50 **   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) 50 50 **   2924.11.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Fluoroacetamide (ISO), monocrotophos (ISO) 
and phosphamidon (ISO)50 50 **   2924.12.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other 50 50 **   2924.19.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Cyclic amides (including cyclic carbamates) 
and their derivatives; salts thereof :   2924.2
- - Ureines and their derivatives; salts thereof 50 50 **   2924.21.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - 2-Acetamidobenzoic acid (N-acetylanthranilic 
acid) and its salts50 50 **   2924.23.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Ethinamate (INN) 50 50 **   2924.24.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Alachlor (ISO) 50 50 **   2924.25.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other 50 50 **   2924.29.00 UR/94, 
WT/Let/809, 
WT/Let/995
Nitrile-function compounds.    2926
- Acrylonitrile 50 50 **   2926.10.00 UR/94, 
WT/Let/809
Page 49 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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) 50 50 **   2926.20.00 UR/94, 
WT/Let/809
- Fenproporex (INN) and its salts; methadone 
(INN) intermediate (4-cyano-2-dimethylamino-
4,4-diphenylbutane)50 50 **   2926.30.00 UR/94, 
WT/Let/809
- alpha-Phenylacetoacetonitrile 50 50 **   2926.40.00 UR/94, 
WT/Let/809
- Other 50 50 **   2926.90.00 UR/94, 
WT/Let/809
Organo-sulphur compounds.    2930
- Thiocarbamates and dithiocarbamates 50 50 **   2930.20.00 UR/94, 
WT/Let/995
- Thiuram mono-, di- or tetrasulphides 50 50 **   2930.30.00 UR/94, 
WT/Let/995
- Methionine 50 50 **   2930.40.00 UR/94, 
WT/Let/995
- 2-(N,N-Diethylamino)ethanethiol 50 50 **   2930.60.00 UR/94, 
WT/Let/995
- Bis(2-hydroxyethyl)sulfide (thiodiglycol (INN)) 50 50 **   2930.70.00 UR/94, 
WT/Let/995
- Aldicarb (ISO), captafol (ISO) and 
methamidophos (ISO)50 50 **   2930.80.00 UR/94, 
WT/Let/995
- Other 50 50 **   2930.90.00 UR/94, 
WT/Let/995
Other organo-inorganic compounds.    2931
- Tetramethyl lead and tetraethyl lead 50 50 **   2931.10.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- Tributyltin compounds 50 50 **   2931.20.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- Other organo-phosphorous derivatives :    2931.3
- - Dimethyl methylphosphonate 50 50 **   2931.31.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Dimethyl propylphosphonate 50 50 **   2931.32.00 UR/94, 
WT/Let/995, 
WT/Let/1390
Page 50 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
- - Diethyl ethylphosphonate 50 50 **   2931.33.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Sodium 3-(trihydroxysilyl)propyl 
methylphosphonate50 50 **   2931.34.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - 2,4,6-Tripropyl-1,3,5,2,4,6-
trioxatriphosphinane 2,4,6-trioxide50 50 **   2931.35.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - (5-Ethyl-2-methyl-2-oxido-1,3,2-
dioxaphosphinan-5-yl)methyl methyl 
methylphosphonate50 50 **   2931.36.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Bis[(5-ethyl-2-methyl-2-oxido-1,3,2-
dioxaphosphinan-5-yl)methyl] methylphosphonate50 50 **   2931.37.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Salt of methylphosphonic acid and 
(aminoiminomethyl)urea (1 : 1)50 50 **   2931.38.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   2931.39.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- Other 50 50 **   2931.90.00 UR/94, 
WT/Let/995, 
WT/Let/1390
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 50 50 **   2932.11.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - 2-Furaldehyde (furfuraldehyde) 50 50 **   2932.12.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Furfuryl alcohol and tetrahydrofurfuryl alcohol 50 50 **   2932.13.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
Page 51 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
- - Sucralose 50 50 **   2932.14.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   2932.19.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Lactones 50 50 **   2932.20.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Other :    2932.9
- - Isosafrole 50 50 **   2932.91.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - 1-(1,3-Benzodioxol-5-yl)propan-2-one 50 50 **   2932.92.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Piperonal 50 50 **   2932.93.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Safrole 50 50 **   2932.94.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Tetrahydrocannabinols (all isomers) 50 50 **   2932.95.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   2932.99.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
Heterocyclic compounds with nitrogen hetero-
atom(s) only.   2933
Page 52 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
- Compounds containing an unfused pyrazole 
ring (whether or not hydrogenated) in the 
structure :   2933.1
- - Phenazone (antipyrin) and its derivatives 50 50 **   2933.11.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Other 50 50 **   2933.19.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- Compounds containing an unfused imidazole 
ring (whether or not hydrogenated) in the 
structure :   2933.2
- - Hydantoin and its derivatives 50 50 **   2933.21.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Other 50 50 **   2933.29.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- Compounds containing an unfused pyridine ring 
(whether or not hydrogenated) in the structure :   2933.3
- - Pyridine and its salts 50 50 **   2933.31.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Piperidine and its salts 50 50 **   2933.32.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Alfentanil (INN), anileridine (INN), 
bezitramide (INN), bromazepam (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 
thereof50 50 **   2933.33.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Other 50 50 **   2933.39.00 UR/94, 
WT/Let/809, 
WT/Let/1390
Page 53 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 in the structure a 
quinoline or isoquinoline ring-system (whether or 
not hydrogenated), not further fused :   2933.4
- - Levorphanol (INN) and its salts 50 50 **   2933.41.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Other 50 50 **   2933.49.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- Compounds containing a pyrimidine ring 
(whether or not hydrogenated) or piperazine ring 
in the structure :   2933.5
- - Malonylurea (barbituric acid) and its salts 50 50 **   2933.52.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - 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 thereof50 50 **   2933.53.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Other derivatives of malonylurea (barbituric 
acid); salts thereof50 50 **   2933.54.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Loprazolam (INN), mecloqualone (INN), 
methaqualone (INN) and zipeprol (INN); salts 
thereof50 50 **   2933.55.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Other 50 50 **   2933.59.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- Compounds containing an unfused triazine ring 
(whether or not hydrogenated) in the structure :   2933.6
- - Melamine 50 50 **   2933.61.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Other 50 50 **   2933.69.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- Lactams :    2933.7
Page 54 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
- - 6-Hexanelactam (epsilon-caprolactam) 50 50 **   2933.71.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Clobazam (INN) and methyprylon (INN) 50 50 **   2933.72.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Other lactams 50 50 **   2933.79.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- 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), oxazepam (INN), pinazepam 
(INN), prazepam (INN), pyrovalerone (INN), 
temazepam (INN), tetrazepam (INN) and 
triazolam (INN); salts thereof50 50 **   2933.91.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Azinphos-methyl (ISO) 50 50 **   2933.92.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Other 50 50 **   2933.99.00 UR/94, 
WT/Let/809, 
WT/Let/1390
Sulphonamides.    2935
- N-Methylperfluorooctane sulphonamide 50 50 **   2935.10.00 UR/94
- N-Ethylperfluorooctane sulphonamide 50 50 **   2935.20.00 UR/94
- N-Ethyl-N-(2-hydroxyethyl) perfluorooctane 
sulphonamide50 50 **   2935.30.00 UR/94
- N-(2-Hydroxyethyl)-N-methylperfluorooctane 
sulphonamide50 50 **   2935.40.00 UR/94
- Other perfluorooctane sulphonamides 50 50 **   2935.50.00 UR/94
- Other 50 50 **   2935.90.00 UR/94
Page 55 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex Description of products
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(%)OtherOther duties 
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
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
- - Concentrates of poppy straw; buprenorphine 
(INN), codeine, dihydrocodeine (INN), 
ethylmorphine, etorphine (INN), heroin, 
hydrocodone (INN), hydromorphone (INN), 
morphine, nicomorphine (INN), oxycodone 
(INN), oxymorphone (INN), pholcodine (INN), 
thebacon (INN) and thebaine; salts thereof   2939.11
- - - Concentrates of poppy straw containing not 
less than 50% by weight of alkaloids40 20 *   2939.11.10 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - - Other 50 50 **   2939.11.90 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   2939.19.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Alkaloids of cinchona and their derivatives; 
salts thereof50 50 **   2939.20.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Caffeine and its salts 50 50 **   2939.30.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Ephedrines and their salts :    2939.4
- - Ephedrine and its salts 50 50 **   2939.41.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Pseudoephedrine (INN) and its salts 50 50 **   2939.42.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
Page 56 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
- - Cathine (INN) and its salts 50 50 **   2939.43.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Norephedrine and its salts 50 50 **   2939.44.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   2939.49.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Theophylline and aminophylline (theophylline-
ethylenediamine) and their derivatives; salts 
thereof :   2939.5
- - Fenetylline (INN) and its salts 50 50 **   2939.51.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   2939.59.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Alkaloids of rye ergot and their derivatives; salts 
thereof :   2939.6
- - Ergometrine (INN) and its salts 50 50 **   2939.61.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Ergotamine (INN) and its salts 50 50 **   2939.62.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Lysergic acid and its salts 50 50 **   2939.63.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
Page 57 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 50 50 **   2939.69.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Other, of vegetal origin :    2939.7
- - Cocaine, ecgonine, levometamfetamine, 
metamfetamine (INN), metamfetamine racemate; 
salts, esters and other derivatives thereof50 50 **   2939.71.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   2939.79.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Other 50 50 **   2939.80.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
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 30 20 *   3002.11.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Antisera and other blood fractions 30 20 *   3002.12.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Immunological products, unmixed, not put up 
in measured doses or in forms or packings for 
retail sale30 20 *   3002.13.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Immunological products, mixed, not put up in 
measured doses or in forms or packings for retail 
sale30 20 *   3002.14.00 UR/94, 
WT/Let/809, 
WT/Let/1390
Page 58 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex Description of products
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(%)OtherOther duties 
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
- - Immunological products, put up in measured 
doses or in forms or packings for retail sale30 20 *   3002.15.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Other 30 20 *   3002.19.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- Vaccines for human medicine 30 20 *   3002.20.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- Vaccines for veterinary medicine 30 20 *   3002.30.00 UR/94, 
WT/Let/809, 
WT/Let/1390
- Other    3002.90
- - Immunological products that are directly 
involved in the regulation of immunological 
processes   3002.90.1
- - - Organic chemicals 50 50 **   3002.90.11 UR/94, 
WT/Let/809, 
WT/Let/1390
- - - Other 30 20 *   3002.90.19 UR/94, 
WT/Let/809, 
WT/Let/1390
- - Other 30 20 *   3002.90.90 UR/94, 
WT/Let/809, 
WT/Let/1390
Medicaments (excluding goods of heading 30.02, 
30.05 or 30.06) consisting of two or more 
constituents which have been mixed together for 
therapeutic or prophylactic uses, not put up in 
measured doses or in forms or packings for retail 
sale.   3003
- Containing penicillins or derivatives thereof, 
with a penicillanic acid structure, or 
streptomycins or their derivatives30 20 *   3003.10.00 UR/94, 
WT/Let/809
- Other, containing antibiotics 30 20 *   3003.20.00 UR/94, 
WT/Let/809
- Other, containing hormones or other products of 
heading 29.37 :   3003.3
- - Containing insulin 30 20 *   3003.31.00 UR/94, 
WT/Let/809
Page 59 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex Description of products
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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 30 20 *   3003.39.00 UR/94, 
WT/Let/809
- Other, containing alkaloids or derivatives 
thereof :   3003.4
- - Containing ephedrine or its salts 30 20 *   3003.41.00 UR/94, 
WT/Let/809
- - Containing pseudoephedri ne (INN) or its salts 30 20 *   3003.42.00 UR/94, 
WT/Let/809
- - Containing norephedrine or its salts 30 20 *   3003.43.00 UR/94, 
WT/Let/809
- - Other 30 20 *   3003.49.00 UR/94, 
WT/Let/809
- Other, containing antimalarial active principles 
described in Subheading Note 2 to this Chapter30 20 *   3003.60.00 UR/94, 
WT/Let/809
- Other 30 20 *   3003.90.00 UR/94, 
WT/Let/809
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 derivatives30 20 *   3004.10.00 UR/94, 
WT/Let/809
- Other, containing antibiotics 30 20 *   3004.20.00 UR/94, 
WT/Let/809
- Other, containing hormones or other products of 
heading 29.37 :   3004.3
- - Containing insulin 30 20 *   3004.31.00 UR/94, 
WT/Let/809
- - Containing corticosteroid hormones, their 
derivatives or structural analogues30 20 *   3004.32.00 UR/94, 
WT/Let/809
- - Other 30 20 *   3004.39.00 UR/94, 
WT/Let/809
- Other, containing alkaloids or derivatives 
thereof :   3004.4
- - Containing ephedrine or its salts 30 20 *   3004.41.00 UR/94, 
WT/Let/809
Page 60 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
- - Containing pseudoephedri ne (INN) or its salts 30 20 *   3004.42.00 UR/94, 
WT/Let/809
- - Containing norephedrine or its salts 30 20 *   3004.43.00 UR/94, 
WT/Let/809
- - Other 30 20 *   3004.49.00 UR/94, 
WT/Let/809
- Other, containing vitamins or other products of 
heading 29.3630 20 *   3004.50.00 UR/94, 
WT/Let/809
- Other, containing antimalarial active principles 
described in Subheading Note 2 to this Chapter30 20 *   3004.60.00 UR/94, 
WT/Let/809
- Other 30 20 *   3004.90.00 UR/94, 
WT/Let/809
Mineral or chemical fertilisers, phosphatic.    3103
- Superphosphates :    3103.1
- -  Containing by weight 35 % or more of 
diphosphorus pentaoxide (P2O5)30 20 *   3103.11.00 UR/94, 
WT/Let/995
- - Other 30 20 *   3103.19.00 UR/94, 
WT/Let/995
- Other 30 20 *   3103.90.00 UR/94, 
WT/Let/995
Photographic plates and film, exposed and 
developed, other than cinematographic film.50 50 **   3705.00.00 UR/94, 
WT/Let/995
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 g30 20 *   3808.52.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Other 30 20 *   3808.59.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- Goods specified in Subheading Note 2 to this 
Chapter :   3808.6
Page 61 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex Description of products
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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
- - In packings of a net weight content not 
exceeding 300 g30 20 *   3808.61.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - In packings of a net weight content exceeding 
300 g but not exceeding 7.5 kg30 20 *   3808.62.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Other 30 20 *   3808.69.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- Other :    3808.9
- - Insecticides 30 20 *   3808.91.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Fungicides 30 20 *   3808.92.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Herbicides, anti-sprouting products and plant-
growth regulators30 20 *   3808.93.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Disinfectants 30 20 *   3808.94.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Other 30 20 *   3808.99.00 UR/94, 
WT/Let/995, 
WT/Let/1390
Prepared rubber accelerators; compound 
plasticisers for rubber or plastics, not elsewhere 
specified or included; anti-oxidising preparations 
and other compound stabilisers for rubber or 
plastics.   3812
- Prepared rubber accelerators 50 50 **   3812.10.00 UR/94
- Compound plasticisers for rubber or plastics 50 50 **   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)50 50 **   3812.31.00 UR/94
- - Other 50 50 **   3812.39.00 UR/94
Page 62 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex Description of products
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and charges 
(%)
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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
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 50 50 **   3824.10.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Non-agglomerated metal carbides mixed 
together or with metallic binders50 50 **   3824.30.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Prepared additives for cements, mortars or 
concretes50 50 **   3824.40.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Non-refractory mortars and concretes 50 50 **   3824.50.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Mixtures containing halogenated derivatives of 
methane, ethane or propane :   3824.7
- - Containing chlorofluorocarbons (CFCs), 
whether or not containing 
hydrochlorofluorocarbons (HCFCs), 
perfluorocarbons (PFCs) or hydrofluorocarbons 
(HFCs)50 50 **   3824.71.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Containing bromochlorodifluoromethane, 
bromotrifluoromethane or 
dibromotetrafluoroethanes50 50 **   3824.72.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Containing hydrobromofluorocarbons (HBFCs) 50 50 **   3824.73.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Containing hydrochlorofluorocarbons 
(HCFCs), whether or not containing 
perfluorocarbons (PFCs) or hydrofluorocarbons 
(HFCs), but not containing chlorofluorocarbons 
(CFCs)50 50 **   3824.74.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
Page 63 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
- - Containing carbon tetrachloride 50 50 **   3824.75.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Containing 1,1,1-trichloroethane (methyl 
chloroform)50 50 **   3824.76.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Containing bromomethane (methyl bromide) 
or bromochloromethane50 50 **   3824.77.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Containing perfluorocarbons (PFCs) or 
hydrofluorocarbons (HFCs), but not containing 
chlorofluorocarbons (CFCs) or 
hydrochlorofluorocarbons (HCFCs)50 50 **   3824.78.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   3824.79.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Goods specified in Subheading Note 3 to this 
Chapter :   3824.8
- - Containing oxirane (ethylene oxide) 50 50 **   3824.81.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Containing polychlorinated biphenyls (PCBs), 
polychlorinated terphenyls (PCTs) or 
polybrominated biphenyls (PBBs)50 50 **   3824.82.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Containing tris(2,3-dibromopropyl) phosphate 50 50 **   3824.83.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - 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)50 50 **   3824.84.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
Page 64 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
- - Containing 1,2,3,4,5,6-hexachlorocyclohexane 
(HCH (ISO)), including lindane (ISO, INN)50 50 **   3824.85.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Containing pentachlorobenzene (ISO) or 
hexachlorobenzene (ISO)50 50 **   3824.86.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Containing perfluorooctane sulphonic acid, its 
salts, perfluorooctane sulphonamides, or 
perfluorooctane sulphonyl fluoride50 50 **   3824.87.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Containing tetra-, penta-, hexa-, hepta- or 
octabromodiphenyl ethers50 50 **   3824.88.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- 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] 
methylphosphonate50 50 **   3824.91.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   3824.99.00 UR/94, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
Polymers of ethylene, in primary forms.    3901
- Polyethylene having a specific gravity of less 
than 0.9450 50 **   3901.10.00 UR/94
- Polyethylene having a specific gravity of 0.94 or 
more50 50 **   3901.20.00 UR/94
- Ethylene-vinyl acetate copolymers 50 50 **   3901.30.00 UR/94
- Ethylene-alpha-olefin copolymers, having a 
specific gravity of less than 0.9450 50 **   3901.40.00 UR/94
- Other 50 50 **   3901.90.00 UR/94
Polyacetals, other polyethers and epoxide resins, 
in primary forms; polycarbonates, alkyd resins, 
polyallyl esters and other polyesters, in primary 
forms.   3907
Page 65 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex Description of products
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and charges 
(%)
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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
- Polyacetals 50 50 **   3907.10.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- Other polyethers 50 50 **   3907.20.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- Epoxide resins 50 50 **   3907.30.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- Polycarbonates 50 50 **   3907.40.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- Alkyd resins 50 50 **   3907.50.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- Poly(ethylene terephthalate) :    3907.6
- - Having a viscosity number of 78 ml/g or higher 50 50 **   3907.61.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   3907.69.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- Poly(lactic acid) 50 50 **   3907.70.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- Other polyesters :    3907.9
- - Unsaturated 50 50 **   3907.91.00 UR/94, 
WT/Let/995, 
WT/Let/1390
- - Other 50 50 **   3907.99.00 UR/94, 
WT/Let/995, 
WT/Let/1390
Amino-resins, phenolic resins and polyurethanes, 
in primary forms.   3909
- Urea resins; thiourea resins 50 50 **   3909.10.00 UR/94
- Melamine resins 50 50 **   3909.20.00 UR/94
- Other amino-resins :    3909.3
- - Poly(methylene phenyl isocyanate) (crude 
MDI, polymeric MDI)50 50 **   3909.31.00 UR/94
Page 66 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex Description of products
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(%)OtherOther duties 
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 50 50 **   3909.39.00 UR/94
- Phenolic resins 50 50 **   3909.40.00 UR/94
- Polyurethanes 50 50 **   3909.50.00 UR/94
Other articles of plastics and articles of other 
materials of headings 39.01 to 39.14.   3926
- Office or school supplies 50 50 **   3926.10.00 UR/94, 
WT/Let/733, 
WT/Let/995, 
WT/Let/1390
- Articles of apparel and clothing accessories 
(including gloves, mittens and mitts)50 50 **   3926.20.00 UR/94, 
WT/Let/733, 
WT/Let/995, 
WT/Let/1390
- Fittings for furniture, coachwork or the like 50 50 **   3926.30.00 UR/94, 
WT/Let/733, 
WT/Let/995, 
WT/Let/1390
- Statuettes and other ornamental articles 50 50 **   3926.40.00 UR/94, 
WT/Let/733, 
WT/Let/995, 
WT/Let/1390
- Other 50 50 **   3926.90.00 UR/94, 
WT/Let/733, 
WT/Let/995, 
WT/Let/1390
New pneumatic tyres, of rubber.    4011
- Of a kind used on motor cars (including station 
wagons and racing cars)50 50 **   4011.10.00 UR/94, 
WT/Let/809
- Of a kind used on buses or lorries 50 50 **   4011.20.00 UR/94, 
WT/Let/809
- Of a kind used on aircraft 50 50 **   4011.30.00 UR/94, 
WT/Let/809
- Of a kind used on motorcycles 50 50 **   4011.40.00 UR/94, 
WT/Let/809
- Of a kind used on bicycles 50 50 **   4011.50.00 UR/94, 
WT/Let/809
- Of a kind used on agricultural or forestry 
vehicles and machines50 50 **   4011.70.00 UR/94, 
WT/Let/809
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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
- Of a kind used on construction, mining or 
industrial handling vehicles and machines50 50 **   4011.80.00 UR/94, 
WT/Let/809
- Other 50 50 **   4011.90.00 UR/94, 
WT/Let/809
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 billets, in twigs, in 
faggots or in similar forms :   4401.1
- - Coniferous 50 50 **   4401.11.00 UR/94, 
WT/Let/1390
- - Non-coniferous 50 50 **   4401.12.00 UR/94, 
WT/Let/1390
- Wood in chips or particles :    4401.2
- - Coniferous 50 50 **   4401.21.00 UR/94, 
WT/Let/1390
- - Non-coniferous 50 50 **   4401.22.00 UR/94, 
WT/Let/1390
- Sawdust and wood waste and scrap, 
agglomerated in logs, briquettes, pellets or similar 
forms :   4401.3
- - Wood pellets 50 50 **   4401.31.00 UR/94, 
WT/Let/1390
- - Other 50 50 **   4401.39.00 UR/94, 
WT/Let/1390
- Sawdust and wood waste and scrap, not 
agglomerated50 50 **   4401.40.00 UR/94, 
WT/Let/1390
Wood in the rough, whether or not stripped of 
bark or sapwood, or roughly squared.   4403
- Treated with paint, stains, creosote or other 
preservatives :   4403.1
- - Coniferous 50 50 **   4403.11.00 UR/94, 
WT/Let/809
- - Non-coniferous 50 50 **   4403.12.00 UR/94, 
WT/Let/809
- Other, coniferous :    4403.2
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(%)
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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
- - Of pine (Pinus spp.), of which any cross-
sectional dimension is 15 cm or more50 50 **   4403.21.00 UR/94, 
WT/Let/809
- - Of pine (Pinus spp.), other 50 50 **   4403.22.00 UR/94, 
WT/Let/809
- - Of fir (Abies spp.) and spruce (Picea spp.), of 
which any cross-sectional dimension is 15 cm or 
more50 50 **   4403.23.00 UR/94, 
WT/Let/809
- - Of fir (Abies spp.) and spruce (Picea spp.), 
other50 50 **   4403.24.00 UR/94, 
WT/Let/809
- - Other, of which any cross-sectional dimension 
is 15 cm or more50 50 **   4403.25.00 UR/94, 
WT/Let/809
- - Other 50 50 **   4403.26.00 UR/94, 
WT/Let/809
- Other, of tropical wood :    4403.4
- - Dark Red Meranti, Light Red Meranti and 
Meranti Bakau50 50 **   4403.41.00 UR/94, 
WT/Let/809
- - Other 50 50 **   4403.49.00 UR/94, 
WT/Let/809
- Other :    4403.9
- - Of oak (Quercus spp.) 50 50 **   4403.91.00 UR/94, 
WT/Let/809
- - Of beech (Fagus spp.), of which any cross-
sectional dimension is 15 cm or more50 50 **   4403.93.00 UR/94, 
WT/Let/809
- - Of beech (Fagus spp.), other 50 50 **   4403.94.00 UR/94, 
WT/Let/809
- - Of birch (Betula spp.), of which any cross-
sectional dimension is 15 cm or more50 50 **   4403.95.00 UR/94, 
WT/Let/809
- - Of birch (Betula spp.), other 50 50 **   4403.96.00 UR/94, 
WT/Let/809
- - Of poplar and aspen (Populus spp.) 50 50 **   4403.97.00 UR/94, 
WT/Let/809
- - Of eucalyptus (Eucalyptus spp.) 50 50 **   4403.98.00 UR/94, 
WT/Let/809
- - Other 50 50 **   4403.99.00 UR/94, 
WT/Let/809
Railway or tramway sleepers (cross-ties) of wood.    4406
- Not impregnated :    4406.1
- - Coniferous 50 50 **   4406.11.00 UR/94
Page 69 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex Description of products
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(%)OtherOther duties 
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
- - Non-coniferous 50 50 **   4406.12.00 UR/94
- Other :    4406.9
- - Coniferous 50 50 **   4406.91.00 UR/94
- - Non-coniferous 50 50 **   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.) 50 50 **   4407.11.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Of fir (Abies spp.) and spruce Picea spp.) 50 50 **   4407.12.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other 50 50 **   4407.19.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Of tropical wood :    4407.2
- - Mahogany (Swietenia spp.) 50 50 **   4407.21.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Virola, Imbuia and Balsa 50 50 **   4407.22.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Dark Red Meranti, Light Red Meranti and 
Meranti Bakau50 50 **   4407.25.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - White Lauan, White Meranti, White Seraya, 
Yellow Meranti and Alan50 50 **   4407.26.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Sapelli 50 50 **   4407.27.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Iroko 50 50 **   4407.28.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other 50 50 **   4407.29.00 UR/94, 
WT/Let/809, 
WT/Let/995
Page 70 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 :    4407.9
- - Of oak (Quercus spp.) 50 50 **   4407.91.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Of beech (Fagus spp.) 50 50 **   4407.92.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Of maple (Acer spp.) 50 50 **   4407.93.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Of cherry (Prunus spp.) 50 50 **   4407.94.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Of ash (Fraxinus spp.) 50 50 **   4407.95.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Of birch (Betula spp.) 50 50 **   4407.96.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Of poplar and aspen (Populus spp.) 50 50 **   4407.97.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other 50 50 **   4407.99.00 UR/94, 
WT/Let/809, 
WT/Let/995
Sheets for veneering (including 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 50 50 **   4408.10.00 UR/94, 
WT/Let/809
- Of tropical wood :    4408.3
- - Dark Red Meranti, Light Red Meranti and 
Meranti Bakau50 50 **   4408.31.00 UR/94, 
WT/Let/809
- - Other 50 50 **   4408.39.00 UR/94, 
WT/Let/809
Page 71 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 50 50 **   4408.90.00 UR/94, 
WT/Let/809
Wood (including strips and 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 50 50 **   4409.10.00 UR/94, 
WT/Let/995
- Non-coniferous :    4409.2
- - Of bamboo 50 50 **   4409.21.00 UR/94, 
WT/Let/995
- - Of tropical wood 50 50 **   4409.22.00 UR/94, 
WT/Let/995
- - Other 50 50 **   4409.29.00 UR/94, 
WT/Let/995
Plywood, veneered panels and similar laminated 
wood.   4412
- Of bamboo 50 50 **   4412.10.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Other plywood, consisting solely of sheets of 
wood (other than bamboo), each ply not 
exceeding 6 mm thickness :   4412.3
- - With at least one outer ply of tropical wood 50 50 **   4412.31.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - 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 (Quercus spp.), plane tree 
(Platanus spp.), poplar and aspen (Populus spp.), 
robinia (Robinia spp.), tulipwood (Liriodendron 
spp.) or walnut (Juglans spp.)50 50 **   4412.33.00 UR/94, 
WT/Let/809, 
WT/Let/995
Page 72 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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, with at least one outer ply of non-
coniferous wood not specified under subheading 
4412.3350 50 **   4412.34.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other, with both outer plies of coniferous wood 50 50 **   4412.39.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Other :    4412.9
- - Blockboard, laminboard and battenboard 50 50 **   4412.94.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other 50 50 **   4412.99.00 UR/94, 
WT/Let/809, 
WT/Let/995
Builders' joinery and carpentry of wood, 
including cellular wood panels, assembled 
flooring panels, shingles and shakes.   4418
- Windows, French-windows and their frames 50 50 **   4418.10.00 UR/94, 
WT/Let/995
- Doors and their frames and thresholds 50 50 **   4418.20.00 UR/94, 
WT/Let/995
- Shuttering for concrete constructional work 50 50 **   4418.40.00 UR/94, 
WT/Let/995
- Shingles and shakes 50 50 **   4418.50.00 UR/94, 
WT/Let/995
- Posts and beams 50 50 **   4418.60.00 UR/94, 
WT/Let/995
- Assembled flooring panels :    4418.7
- - Of bamboo or with at least the top layer (wear 
layer) of bamboo50 50 **   4418.73.00 UR/94, 
WT/Let/995
- - Other, for mosaic floors 50 50 **   4418.74.00 UR/94, 
WT/Let/995
- - Other, multilayer 50 50 **   4418.75.00 UR/94, 
WT/Let/995
- - Other 50 50 **   4418.79.00 UR/94, 
WT/Let/995
- Other :    4418.9
- - Of bamboo 50 50 **   4418.91.00 UR/94, 
WT/Let/995
Page 73 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 50 50 **   4418.99.00 UR/94, 
WT/Let/995
Tableware and kitchenware, of wood.    4419
- Of bamboo :    4419.1
- - Bread boards, chopping boards and similar 
boards50 50 **   4419.11.00 UR/94
- - Chopsticks 50 50 **   4419.12.00 UR/94
- - Other 50 50 **   4419.19.00 UR/94
- Other 50 50 **   4419.90.00 UR/94
Other articles of wood.    4421
- Clothes hangers 50 50 **   4421.10.00 UR/94, 
WT/Let/733
- Other :    4421.9
- - Of bamboo 50 50 **   4421.91.00 UR/94, 
WT/Let/733
- - Other 50 50 **   4421.99.00 UR/94, 
WT/Let/733
Newsprint, in rolls or sheets. 50 50 **   4801.00.00 UR/94, 
WT/Let/809, 
WT/Let/995
Uncoated paper and paperboard, of a kind used 
for writing, printing or other graphic purposes, 
and non perforated punch-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 50 50 **   4802.10.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Paper and paperboard of a kind used as a base 
for photo-sensitive, hea t-sensitive or electro-
sensitive paper or paperboard50 50 **   4802.20.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Wallpaper base 50 50 **   4802.40.00 UR/94, 
WT/Let/809, 
WT/Let/995
Page 74 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 paper and paperboard, not containing 
fibres obtained by a mechanical or chemi-
mechanical process or of which not more than 10 
% by weight of the total fibre content consists of 
such fibres :   4802.5
- - Weighing less than 40 g/m² 50 50 **   4802.54.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Weighing 40 g/m² or more but not more than 
150 g/m², in rolls50 50 **   4802.55.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - 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 side not exceeding 297 
mm in the unfolded state50 50 **   4802.56.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other, weighing 40 g/m² or more but not more 
than 150 g/m²50 50 **   4802.57.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Weighing more than 150 g/m² 50 50 **   4802.58.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Other paper and paperboard, 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 50 50 **   4802.61.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - In sheets with one side not exceeding 435 mm 
and the other side not exceeding 297 mm in the 
unfolded state50 50 **   4802.62.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other 50 50 **   4802.69.00 UR/94, 
WT/Let/809, 
WT/Let/995
Synthetic filament yarn (other than sewing 
thread), not put up for 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
Page 75 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 aramids 50 50 **   5402.11.00 UR/94, 
WT/Let/733, 
WT/Let/995
- - Other 50 50 **   5402.19.00 UR/94, 
WT/Let/733, 
WT/Let/995
- High tenacity yarn of polyesters, whether or not 
textured50 50 **   5402.20.00 UR/94, 
WT/Let/733, 
WT/Let/995
- Textured yarn :    5402.3
- - Of nylon or other polyamides, measuring per 
single yarn not more than 50 tex50 50 **   5402.31.00 UR/94, 
WT/Let/733, 
WT/Let/995
- - Of nylon or other polyamides, measuring per 
single yarn more than 50 tex50 50 **   5402.32.00 UR/94, 
WT/Let/733, 
WT/Let/995
- - Of polyesters 50 50 **   5402.33.00 UR/94, 
WT/Let/733, 
WT/Let/995
- - Of polypropylene 50 50 **   5402.34.00 UR/94, 
WT/Let/733, 
WT/Let/995
- - Other 50 50 **   5402.39.00 UR/94, 
WT/Let/733, 
WT/Let/995
- Other yarn, single, untwisted or with a twist not 
exceeding 50 turns per metre :   5402.4
- - Elastomeric 50 50 **   5402.44.00 UR/94, 
WT/Let/733, 
WT/Let/995
- - Other, of nylon or other polyamides 50 50 **   5402.45.00 UR/94, 
WT/Let/733, 
WT/Let/995
- - Other, of polyesters, partially oriented 50 50 **   5402.46.00 UR/94, 
WT/Let/733, 
WT/Let/995
- - Other, of polyesters 50 50 **   5402.47.00 UR/94, 
WT/Let/733, 
WT/Let/995
Page 76 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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, of polypropylene 50 50 **   5402.48.00 UR/94, 
WT/Let/733, 
WT/Let/995
- - Other 50 50 **   5402.49.00 UR/94, 
WT/Let/733, 
WT/Let/995
- Other yarn, single, with a twist exceeding 50 
turns per metre :   5402.5
- - Of nylon or other polyamides 50 50 **   5402.51.00 UR/94, 
WT/Let/733, 
WT/Let/995
- - Of polyesters 50 50 **   5402.52.00 UR/94, 
WT/Let/733, 
WT/Let/995
- - Of polypropylene 50 50 **   5402.53.00 UR/94, 
WT/Let/733, 
WT/Let/995
- - Other 50 50 **   5402.59.00 UR/94, 
WT/Let/733, 
WT/Let/995
- Other yarn, multiple (folded) or cabled :    5402.6
- - Of nylon or other polyamides 50 50 **   5402.61.00 UR/94, 
WT/Let/733, 
WT/Let/995
- - Of polyesters 50 50 **   5402.62.00 UR/94, 
WT/Let/733, 
WT/Let/995
- - Of polypropylene 50 50 **   5402.63.00 UR/94, 
WT/Let/733, 
WT/Let/995
- - Other 50 50 **   5402.69.00 UR/94, 
WT/Let/733, 
WT/Let/995
Artificial filament tow.    5502
- Of cellulose acetate 50 50 **   5502.10.00 UR/94
- Other 50 50 **   5502.90.00 UR/94
Synthetic staple fibres, carded, combed or 
otherwise processed for spinning.   5506
- Of nylon or other polyamides 50 50 **   5506.10.00 UR/94
Page 77 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 polyesters 50 50 **   5506.20.00 UR/94
- Acrylic or modacrylic 50 50 **   5506.30.00 UR/94
- Of polypropylene 50 50 **   5506.40.00 UR/94
- Other 50 50 **   5506.90.00 UR/94
Carpets and other textile floor coverings, of felt, 
not tufted or flocked, whether or not made up.   5704
- Tiles, having a maximum surface area of 0.3 m² 50 50 **   5704.10.00 UR/94
- Tiles, having a maximum surface area 
exceeding 0.3 m² but not exceeding 1 m²50 50 **   5704.20.00 UR/94
- Other 50 50 **   5704.90.00 UR/94
Warp knit fabrics (including those made on 
galloon knitting machines), other than those of 
headings 60.01 to 60.04.   6005
- Of cotton :    6005.2
- - Unbleached or bleached 50 50 **   6005.21.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Dyed 50 50 **   6005.22.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Of yarns of different colours 50 50 **   6005.23.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Printed 50 50 **   6005.24.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Of synthetic fibres :    6005.3
- - Fabrics specified in Subheading Note 1 to this 
Chapter50 50 **   6005.35.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other, unbleached or bleached 50 50 **   6005.36.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other, dyed 50 50 **   6005.37.00 UR/94, 
WT/Let/809, 
WT/Let/995
Page 78 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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, of yarns of different colours 50 50 **   6005.38.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other, printed 50 50 **   6005.39.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Of artificial fibres :    6005.4
- - Unbleached or bleached 50 50 **   6005.41.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Dyed 50 50 **   6005.42.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Of yarns of different colours 50 50 **   6005.43.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Printed 50 50 **   6005.44.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Other 50 50 **   6005.90.00 UR/94, 
WT/Let/809, 
WT/Let/995
Other furnishing articles, excluding those of 
heading 94.04.   6304
- Bedspreads :    6304.1
- - Knitted or crocheted 50 50 **   6304.11.00 UR/94
- - Other 50 50 **   6304.19.00 UR/94
- Bed nets specifi ed in Subheading Note 1 to this 
Chapter50 50 **   6304.20.00 UR/94
- Other :    6304.9
- - Knitted or crocheted 50 50 **   6304.91.00 UR/94
- - Not knitted or crocheted, of cotton 50 50 **   6304.92.00 UR/94
- - Not knitted or crocheted, of synthetic fibres 50 50 **   6304.93.00 UR/94
- - Not knitted or crocheted, of other textile 
materials50 50 **   6304.99.00 UR/94
Page 79 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
Articles of stone or of other mineral substances 
(including carbon fibres, articles of carbon fibres 
and articles of peat), not elsewhere specified or 
included.   6815
- Non-electrical articles of graphite or other 
carbon50 50 **   6815.10.00 UR/94
- Articles of peat 50 50 **   6815.20.00 UR/94
- Other articles :    6815.9
- - Containing magnesite, dolomite or chromite 50 50 **   6815.91.00 UR/94
- - Other 50 50 **   6815.99.00 UR/94
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 and 6907.40 :   6907.2
- - Of a water absorption coefficient by weight 
not exceeding 0.5 %50 50 **   6907.21.00 UR/94
- - Of a water absorption coefficient by weight 
exceeding 0.5 % but not exceeding 10 %50 50 **   6907.22.00 UR/94
- - Of a water absorption coefficient by weight 
exceeding 10 %50 50 **   6907.23.00 UR/94
- Mosaic cubes and the like, other than those of 
subheading 6907.4050 50 **   6907.30.00 UR/94
- Finishing ceramics 50 50 **   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 50 50 **   7326.11.00 UR/94
- - Other 50 50 **   7326.19.00 UR/94
- Articles of iron or steel wire 50 50 **   7326.20.00 UR/94
- Other 50 50 **   7326.90.00 UR/94
Other articles of aluminium.    7616
- Nails, tacks, staples (other than those of heading 
83.05), screws, bolts, nuts, screw hooks, rivets, 
cotters, cotter-pins, washers and similar articles50 50 **   7616.10.00 UR/94, 
WT/Let/733
- Other :    7616.9
- - Cloth, grill, netting and fencing, of aluminium 
wire50 50 **   7616.91.00 UR/94, 
WT/Let/733
Page 80 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex Description of products
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(%)OtherOther duties 
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 50 50 **   7616.99.00 UR/94, 
WT/Let/733
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 50 50 **   8424.10.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Spray guns and similar appliances 50 50 **   8424.20.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Steam or sand blasting machines and similar jet 
projecting machines50 50 **   8424.30.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Agricultural or horticultural sprayers :    8424.4
- - Portable sprayers 50 50 **   8424.41.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other 50 50 **   8424.49.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Other appliances :    8424.8
- - Agricultural or horticultural 50 50 **   8424.82.00 UR/94, 
WT/Let/809, 
WT/Let/995
- - Other 50 50 **   8424.89.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Parts 50 50 **   8424.90.00 UR/94, 
WT/Let/809, 
WT/Let/995
Parts suitable for use solely or principally with 
the machinery of headings 84.25 to 84.30.   8431
- Of machinery of heading 84.25 30 0   8431.10.00 UR/94, 
WT/Let/995
Page 81 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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 machinery of heading 84.27 30 0   8431.20.00 UR/94, 
WT/Let/995
- Of machinery of heading 84.28 :    8431.3
- - Of lifts, skip hoists or escalators 30 0   8431.31.00 UR/94, 
WT/Let/995
- - Other 30 0   8431.39.00 UR/94, 
WT/Let/995
- Of machinery of heading 84.26, 84.29 or 84.30 :    8431.4
- - Buckets, shovels, grabs and grips 30 0   8431.41.00 UR/94, 
WT/Let/995
- - Bulldozer or angledozer blades 30 0   8431.42.00 UR/94, 
WT/Let/995
- - Parts for boring or sinking machinery of 
subheading 8430.41 or 8430.4930 0   8431.43.00 UR/94, 
WT/Let/995
- - Other 30 0   8431.49.00 UR/94, 
WT/Let/995
Agricultural, horticultural or forestry machinery 
for soil preparation or cultivation; lawn or sports-
ground rollers.   8432
- Ploughs 30 0   8432.10.00 UR/94
- Harrows, scarifiers, cultivators, weeders and 
hoes :   8432.2
- - Disc harrows 30 0   8432.21.00 UR/94
- - Other 30 0   8432.29.00 UR/94
- Seeders, planters and transplanters :    8432.3
- - No-till direct seeders, planters and transplanters 30 0   8432.31.00 UR/94
- - Other 30 0   8432.39.00 UR/94
- Manure spreaders and fertiliser distributors :    8432.4
- - Manure spreaders 30 0   8432.41.00 UR/94
- - Fertiliser distributors 30 0   8432.42.00 UR/94
- Other machinery 30 0   8432.80.00 UR/94
- Parts 30 0   8432.90.00 UR/94
Machine-tools for working 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
Page 82 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
- Operated by laser or other light or photon beam 
processes :   8456.1
- - Operated by laser 50 50 **   8456.11.00 UR/94, 
WT/Let/733, 
WT/Let/995, 
WT/Let/1390
- - Operated by other light or photon beam 
processes50 50 **   8456.12.00 UR/94, 
WT/Let/733, 
WT/Let/995, 
WT/Let/1390
- Operated by ultrasonic processes 50 50 **   8456.20.00 UR/94, 
WT/Let/733, 
WT/Let/995, 
WT/Let/1390
- Operated by electro-discharge processes 50 50 **   8456.30.00 UR/94, 
WT/Let/733, 
WT/Let/995, 
WT/Let/1390
- Operated by plasma arc processes 50 50 **   8456.40.00 UR/94, 
WT/Let/733, 
WT/Let/995, 
WT/Let/1390
- Water-jet cutting machines 30 0   8456.50.00 UR/94, 
WT/Let/733, 
WT/Let/995, 
WT/Let/1390
- Other 50 50 **   8456.90.00 UR/94, 
WT/Let/733, 
WT/Let/995, 
WT/Let/1390
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 50 50 **   8459.10.00 UR/94
- Other drilling machines :    8459.2
- - Numerically controlled 50 50 **   8459.21.00 UR/94
- - Other 50 50 **   8459.29.00 UR/94
- Other boring-milling machines :    8459.3
Page 83 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex 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
- - Numerically controlled 50 50 **   8459.31.00 UR/94
- - Other 50 50 **   8459.39.00 UR/94
- Other boring machines :    8459.4
- - Numerically controlled 50 50 **   8459.41.00 UR/94
- - Other 50 50 **   8459.49.00 UR/94
- Milling machines, knee-type :    8459.5
- - Numerically controlled 50 50 **   8459.51.00 UR/94
- - Other 50 50 **   8459.59.00 UR/94
- Other milling machines :    8459.6
- - Numerically controlled 50 50 **   8459.61.00 UR/94
- - Other 50 50 **   8459.69.00 UR/94
- Other threading or tapping machines 50 50 **   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 50 50 **   8460.12.00 UR/94
- - Other 50 50 **   8460.19.00 UR/94
- Other grinding machines :    8460.2
- - Centreless grinding machines, numerically 
controlled50 50 **   8460.22.00 UR/94
- - Other cylindrical grinding machines, 
numerically controlled50 50 **   8460.23.00 UR/94
- - Other, numerically controlled 50 50 **   8460.24.00 UR/94
- - Other 50 50 **   8460.29.00 UR/94
- Sharpening (tool or cutter grinding) machines :    8460.3
- - Numerically controlled 50 50 **   8460.31.00 UR/94
- - Other 50 50 **   8460.39.00 UR/94
- Honing or lapping machines 50 50 **   8460.40.00 UR/94
- Other 50 50 **   8460.90.00 UR/94
Page 84 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex Description of products
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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
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 operations50 50 **   8465.10.00 UR/94, 
WT/Let/995
- Machining centres 50 50 **   8465.20.00 UR/94, 
WT/Let/995
- Other :    8465.9
- - Sawing machines 50 50 **   8465.91.00 UR/94, 
WT/Let/995
- - Planing, milling or moulding (by cutting) 
machines50 50 **   8465.92.00 UR/94, 
WT/Let/995
- - Grinding, sanding or polishing machines 50 50 **   8465.93.00 UR/94, 
WT/Let/995
- - Bending or assembling machines 50 50 **   8465.94.00 UR/94, 
WT/Let/995
- - Drilling or morticing machines 50 50 **   8465.95.00 UR/94, 
WT/Let/995
- - Splitting, slicing or paring machines 50 50 **   8465.96.00 UR/94, 
WT/Let/995
- - Other 50 50 **   8465.99.00 UR/94, 
WT/Let/995
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 50 50 **   8472.10.00 UR/94, 
WT/Let/733, 
WT/Let/995
- Machines for sorting or folding mail or for 
inserting mail in envelopes or bands, machines 
for opening, closing or sealing mail and machines 
for affixing or cancelling postage stamps50 50 **   8472.30.00 UR/94, 
WT/Let/733, 
WT/Let/995
Page 85 HS 2017 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II G/MA/TAR/RS/606Ex Description of products
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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 50 50 **   8472.90.00 UR/94, 
WT/Let/733, 
WT/Let/995
Parts and accessories (other than covers, carrying 
cases and the like) suitable 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 8470.2950 50 **   8473.21.00 UR/94, 
WT/Let/733, 
WT/Let/995
- - Other 50 50 **   8473.29.00 UR/94, 
WT/Let/733, 
WT/Let/995
- Parts and accessories of the machines of 
heading 84.7150 50 **   8473.30.00 UR/94, 
WT/Let/733, 
WT/Let/995
- Parts and accessories of the machines of 
heading 84.7250 50 **   8473.40.00 UR/94, 
WT/Let/733, 
WT/Let/995
- Parts and accessories equally suitable for use 
with the machines of two or more of the headings 
84.70 to 84.7250 50 **   8473.50.00 UR/94, 
WT/Let/733, 
WT/Let/995
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 50 50 **   8487.10.00 UR/94, 
WT/Let/733, 
WT/Let/995
- Other 50 50 **   8487.90.00 UR/94, 
WT/Let/733, 
WT/Let/995
Parts and accessories suitable for use solely or 
principally with the apparatus of heading 85.19 
or 85.21.   8522
- Pick-up cartridges 50 50 **   8522.10.00 UR/94
- Other 50 50 **   8522.90.00 UR/94
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periodInitial 
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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
Monitors and projectors, not incorporating 
television reception apparatus; reception 
apparatus for television, whether or not 
incorporating radio-broadcast receivers or sound 
or video recording or reproducing apparatus.   8528
- Cathode-ray tube monitors :    8528.4
- - Capable of directly connecting to and designed 
for use with an automatic data processing 
machine of heading 84.71   8528.42
- - - Of a kind solely or principally used in an 
automatic data processing system of heading 
84.7150 50 **   8528.42.10 UR/94, 
WT/Let/733, 
WT/Let/995
- - - Other 30 50 ***   8528.42.90 UR/94, 
WT/Let/733, 
WT/Let/995
- - Other 30 50 ***   8528.49.00 UR/94, 
WT/Let/733, 
WT/Let/995
- Other monitors :    8528.5
- - Capable of directly connecting to and designed 
for use with an automatic data processing 
machine of heading 84.71   8528.52
- - - Of a kind solely or principally used in an 
automatic data processing system of heading 
84.7150 50 **   8528.52.10 UR/94, 
WT/Let/733, 
WT/Let/995
- - - Other 30 50 ***   8528.52.90 UR/94, 
WT/Let/733, 
WT/Let/995
- - Other 30 50 ***   8528.59.00 UR/94, 
WT/Let/733, 
WT/Let/995
- Projectors :    8528.6
- - Capable of directly connecting to and designed 
for use with an automatic data processing 
machine of heading 84.71   8528.62
- - - Of a kind solely or principally used in an 
automatic data processing system of heading 
84.7150 50 **   8528.62.10 UR/94, 
WT/Let/733, 
WT/Let/995
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instruments
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(%)OtherBound rate of duty
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(HS 2017)Other terms 
and 
conditions
9
- - - Other 30 50 ***   8528.62.90 UR/94, 
WT/Let/733, 
WT/Let/995
- - Other 30 50 ***   8528.69.00 UR/94, 
WT/Let/733, 
WT/Let/995
- Reception apparatus for television, whether or 
not incorporating radio-broadcast receivers or 
sound or video recording or reproducing 
apparatus :   8528.7
- - Not designed to incorporate a video display or 
screen30 50 ***   8528.71.00 UR/94, 
WT/Let/733, 
WT/Let/995
- - Other, colour 30 50 ***   8528.72.00 UR/94, 
WT/Let/733, 
WT/Let/995
- - Other, monochrome 30 50 ***   8528.73.00 UR/94, 
WT/Let/733, 
WT/Let/995
Parts suitable for use solely or principally with 
the apparatus of headings 85.25 to 85.28.   8529
- Aerials and aerial reflectors of all kinds; parts 
suitable for use therewith30 50 ***   8529.10.00 UR/94, 
WT/Let/995
- Other    8529.90
- - Parts suitable for use solely or principally with 
the apparatus of subheadings 8528.41, 
8528.51and 8528.6150 50 **   8529.90.10 UR/94, 
WT/Let/733, 
WT/Let/995
- - Other 30 50 ***   8529.90.90 UR/94, 
WT/Let/995
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 50 50 **   8539.10.00 UR/94, 
WT/Let/733
- Other filament lamps, ex cluding ultra-violet or 
infra-red lamps :   8539.2
- - Tungsten halogen 50 50 **   8539.21.00 UR/94, 
WT/Let/733
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instruments
Ad val. 
(%)OtherBound rate of duty
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(HS 2017)Other terms 
and 
conditions
9
- - Other, of a power not exceeding 200 W and 
for a voltage exceeding 100 V50 50 **   8539.22.00 UR/94, 
WT/Let/733
- - Other 50 50 **   8539.29.00 UR/94, 
WT/Let/733
- Discharge lamps, other than ultra-violet lamps :    8539.3
- - Fluorescent, hot cathode 50 50 **   8539.31.00 UR/94, 
WT/Let/733
- - Mercury or sodium vapour lamps; metal halide 
lamps50 50 **   8539.32.00 UR/94, 
WT/Let/733
- - Other 50 50 **   8539.39.00 UR/94, 
WT/Let/733
- Ultra-violet or infra-red lamps; arc-lamps :    8539.4
- - Arc-lamps 50 50 **   8539.41.00 UR/94, 
WT/Let/733
- - Other 50 50 **   8539.49.00 UR/94, 
WT/Let/733
- Light-emitting diode (LED) lamps 50 50 **   8539.50.00 UR/94, 
WT/Let/733, 
WT/Let/995
- Parts 50 50 **   8539.90.00 UR/94, 
WT/Let/733
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 circuits50 50 **   8542.31.00 UR/94, 
WT/Let/733, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Memories 50 50 **   8542.32.00 UR/94, 
WT/Let/733, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- - Amplifiers 50 50 **   8542.33.00 UR/94, 
WT/Let/733, 
WT/Let/809, 
WT/Let/995
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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 50 50 **   8542.39.00 UR/94, 
WT/Let/733, 
WT/Let/809, 
WT/Let/995, 
WT/Let/1390
- Parts 50 50 **   8542.90.00 UR/94, 
WT/Let/809, 
WT/Let/995
Electrical machines and apparatus, having 
individual functions, not specified or included 
elsewhere in this Chapter.   8543
- Particle accelerators 50 50 **   8543.10.00 UR/94, 
WT/Let/733, 
WT/Let/995
- Signal generators 50 50 **   8543.20.00 UR/94, 
WT/Let/733, 
WT/Let/995
- Machines and apparatus for electroplating, 
electrolysis or electrophoresis50 50 **   8543.30.00 UR/94, 
WT/Let/733, 
WT/Let/995
- Other machines and apparatus 50 50 **   8543.70.00 UR/94, 
WT/Let/733, 
WT/Let/995
- Parts 50 50 **   8543.90.00 UR/94, 
WT/Let/733, 
WT/Let/809, 
WT/Let/995
Tractors (other than tractors of heading 87.09).    8701
- Single axle tractors 30 20 *   8701.10.00 UR/94
- Road tractors for semi-trailers 30 20 *   8701.20.00 UR/94
- Track-laying tractors 30 20 *   8701.30.00 UR/94
- Other, of an engine power :    8701.9
- - Not exceeding 18 kW 30 20 *   8701.91.00 UR/94
- - Exceeding 18 kW but not exceeding 37 kW 30 20 *   8701.92.00 UR/94
- - Exceeding 37 kW but not exceeding 75 kW 30 20 *   8701.93.00 UR/94
- - Exceeding 75 kW but not exceeding 130 kW 30 20 *   8701.94.00 UR/94
- - Exceeding 130 kW 30 20 *   8701.95.00 UR/94
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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
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)30 20 *   8702.10.00 UR/94
- With both compression-ignition internal 
combustion piston engine (diesel or semi-diesel) 
and electric motor as motors for propulsion30 20 *   8702.20.00 UR/94
- With both spark-ignition internal combustion 
reciprocating piston engine and electric motor as 
motors for propulsion30 20 *   8702.30.00 UR/94
- With only electric motor for propulsion 30 20 *   8702.40.00 UR/94
- Other 30 20 *   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), including station wagons 
and racing cars.   8703
- Vehicles specially designed for travelling on 
snow; golf cars and similar vehicles30 20 *   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 70 20 *   8703.21.00 UR/94
- - Of a cylinder capacity exceeding 1,000 cc but 
not exceeding 1,500 cc70 20 *   8703.22.00 UR/94
- - Of a cylinder capacity exceeding 1,500 cc but 
not exceeding 3,000 cc   8703.23
- - - Of a cylinder capacity up to 2000 cc 70 20 *   8703.23.10 UR/94
- - - Of a cylinder capacity exceeding 2000 cc 80 50 ***   8703.23.20 UR/94
- - Of a cylinder capacity exceeding 3,000 cc 80 50 ***   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 70 20 *   8703.31.00 UR/94
- - Of a cylinder capacity exceeding 1,500 cc but 
not exceeding 2,500 cc   8703.32
- - - Of a cylinder capacity up to 2000 cc 70 20 *   8703.32.10 UR/94
- - - Of a cylinder capacity exceeding 2000 cc 80 50 ***   8703.32.20 UR/94
- - Of a cylinder capacity exceeding 2,500 cc 80 50 ***   8703.33.00 UR/94
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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 reciprocating piston engine and 
electric motor as motors for propulsion, other 
than those capable of being charged by plugging 
to external source of electric power   8703.40
- - Of a cylinder capacity up to 2000 cc 70 20 *   8703.40.10 UR/94
- - Of a cylinder capacity exceeding 2000 cc 80 50 ***   8703.40.20 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 
power   8703.50
- - Of a cylinder capacity up to 2000 cc 70 20 *   8703.50.10 UR/94
- - Of a cylinder capacity exceeding 2000 cc 80 50 ***   8703.50.20 UR/94
- Other vehicles, with both spark-ignition internal 
combustion reciprocating piston engine and 
electric motor as motors for propulsion, capable 
of being charged by plugging to external source 
of electric power   8703.60
- - Of a cylinder capacity up to 2000 cc 70 20 *   8703.60.10 UR/94
- - Of a cylinder capacity exceeding 2000 cc 80 50 ***   8703.60.20 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 being charged by plugging 
to external source of electric power   8703.70
- - Of a cylinder capacity up to 2000 cc 70 20 *   8703.70.10 UR/94
- - Of a cylinder capacity exceeding 2000 cc 80 50 ***   8703.70.20 UR/94
- Other vehicles, with only electric motor for 
propulsion   8703.80
- - With a capacity up to 2000 cc 70 20 *   8703.80.10 UR/94
- - With a capacity exceeding 2000 cc 80 50 ***   8703.80.20 UR/94
- Other    8703.90
- - With a capacity up to 2000 cc 70 20 *   8703.90.10 UR/94
- - With a capacity exceeding 2000 cc 80 50 ***   8703.90.20 UR/94
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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
Motorcycles (including mopeds) and cycles fitted 
with an auxiliary motor, with or without side-
cars; side-cars.   8711
- With reciprocating internal combustion piston 
engine of a cylinder capacity not exceeding 50 cc50 50 **   8711.10.00 UR/94
- With reciprocating internal combustion piston 
engine of a cylinder capacity exceeding 50 cc but 
not exceeding 250 cc50 50 **   8711.20.00 UR/94
- With reciprocating internal combustion piston 
engine of a cylinder capacity exceeding 250 cc 
but not exceeding 500 cc50 50 **   8711.30.00 UR/94
- With reciprocating internal combustion piston 
engine of a cylinder capacity exceeding 500 cc 
but not exceeding 800 cc50 50 **   8711.40.00 UR/94
- With reciprocating internal combustion piston 
engine of a cylinder capacity exceeding 800 cc50 50 **   8711.50.00 UR/94
- With electric motor for propulsion 50 50 **   8711.60.00 UR/94
- Other 50 50 **   8711.90.00 UR/94
Binoculars, monoculars, other optical telescopes, 
and mountings therefor; other astronomical 
instruments and mountings therefor, but not 
including instruments for radio-astronomy.   9005
- Binoculars 50 50 **   9005.10.00 UR/94
- Other instruments 50 50 **   9005.80.00 UR/94
- Parts and accessories (including mountings) 50 50 **   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 purposes50 50 **   9006.30.00 UR/94, 
WT/Let/733, 
WT/Let/995
- Instant print cameras 50 50 **   9006.40.00 UR/94, 
WT/Let/733, 
WT/Let/995
- Other cameras :    9006.5
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periodInitial 
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rightEarlier legal 
instruments
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(%)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 a through-the-lens viewfinder (single 
lens reflex (SLR)), for roll film of a width not 
exceeding 35 mm50 50 **   9006.51.00 UR/94, 
WT/Let/733, 
WT/Let/995
- - Other, for roll film of a width less than 35 mm 50 50 **   9006.52.00 UR/94, 
WT/Let/733, 
WT/Let/995
- - Other, for roll film of a width of 35 mm 50 50 **   9006.53.00 UR/94, 
WT/Let/733, 
WT/Let/995
- - Other 50 50 **   9006.59.00 UR/94, 
WT/Let/733, 
WT/Let/995
- Photographic flashlight apparatus and 
flashbulbs :   9006.6
- - Discharge lamp (“electronic”) flashlight 
apparatus50 50 **   9006.61.00 UR/94, 
WT/Let/733, 
WT/Let/995
- - Other 50 50 **   9006.69.00 UR/94, 
WT/Let/733, 
WT/Let/995
- Parts and accessories :    9006.9
- - For cameras 50 50 **   9006.91.00 UR/94, 
WT/Let/733, 
WT/Let/995
- - Other 50 50 **   9006.99.00 UR/94, 
WT/Let/733, 
WT/Let/995
Cinematographic cameras and projectors, 
whether or not incorporating sound recording or 
reproducing apparatus.   9007
- Cameras 50 50 **   9007.10.00 UR/94, 
WT/Let/733, 
WT/Let/1390
- Projectors 50 50 **   9007.20.00 UR/94, 
WT/Let/733, 
WT/Let/1390
- Parts and accessories :    9007.9
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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
- - For cameras 50 50 **   9007.91.00 UR/94, 
WT/Let/733, 
WT/Let/1390
- - For projectors 50 50 **   9007.92.00 UR/94, 
WT/Let/733, 
WT/Let/1390
Surveying (including photogrammetrical 
surveying), hydrographic, oceanographic, 
hydrological, meteorological or geophysical 
instruments and appliances, excluding 
compasses; rangefinders.   9015
- Rangefinders 50 50 **   9015.10.00 UR/94
- Theodolites and tachymeters (tacheometers) 50 50 **   9015.20.00 UR/94
- Levels 50 50 **   9015.30.00 UR/94
- Photogrammetrical surveying instruments and 
appliances50 50 **   9015.40.00 UR/94
- Other instruments and appliances 50 50 **   9015.80.00 UR/94
- Parts and accessories 50 50 **   9015.90.00 UR/94
Parts and accessories (not specified or included 
elsewhere in this Chapter) for machines, 
appliances, instruments or apparatus of Chapter 
90.50 50 **   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 50 50 **   9209.30.00 UR/94, 
WT/Let/995
- Other :    9209.9
- - Parts and accessories for pianos 50 50 **   9209.91.00 UR/94, 
WT/Let/995
- - Parts and accessories for the musical 
instruments of heading 92.0250 50 **   9209.92.00 UR/94, 
WT/Let/995
- - Parts and accessories for the musical 
instruments of heading 92.0750 50 **   9209.94.00 UR/94, 
WT/Let/995
- - Other 50 50 **   9209.99.00 UR/94, 
WT/Let/995
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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
Seats (other than those of heading 94.02), 
whether or not convertible into beds, and parts 
thereof.   9401
- Seats of a kind used for aircraft 50 50 **   9401.10.00 UR/94, 
WT/Let/995
- Seats of a kind used for motor vehicles 50 50 **   9401.20.00 UR/94, 
WT/Let/995
- Swivel seats with variable height adjustment 50 50 **   9401.30.00 UR/94, 
WT/Let/995
- Seats other than garden seats or camping 
equipment, convertible into beds50 50 **   9401.40.00 UR/94, 
WT/Let/995
- Seats of cane, osier, bamboo or similar materials 
:   9401.5
- - Of bamboo 50 50 **   9401.52.00 UR/94, 
WT/Let/995
- - Of rattan 50 50 **   9401.53.00 UR/94, 
WT/Let/995
- - Other 50 50 **   9401.59.00 UR/94, 
WT/Let/995
- Other seats, with wooden frames :    9401.6
- - Upholstered 50 50 **   9401.61.00 UR/94, 
WT/Let/995
- - Other 50 50 **   9401.69.00 UR/94, 
WT/Let/995
- Other seats, with metal frames :    9401.7
- - Upholstered 50 50 **   9401.71.00 UR/94, 
WT/Let/995
- - Other 50 50 **   9401.79.00 UR/94, 
WT/Let/995
- Other seats 50 50 **   9401.80.00 UR/94, 
WT/Let/995
- Parts 50 50 **   9401.90.00 UR/94, 
WT/Let/995
Other furniture and parts thereof.    9403
- Metal furniture of a kind used in offices 50 50 **   9403.10.00 UR/94, 
WT/Let/995
- Other metal furniture 50 50 **   9403.20.00 UR/94, 
WT/Let/995
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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
- Wooden furniture of a kind used in offices 50 50 **   9403.30.00 UR/94, 
WT/Let/995
- Wooden furniture of a kind used in the kitchen 50 50 **   9403.40.00 UR/94, 
WT/Let/995
- Wooden furniture of a kind used in the bedroom 50 50 **   9403.50.00 UR/94, 
WT/Let/995
- Other wooden furniture 50 50 **   9403.60.00 UR/94, 
WT/Let/995
- Furniture of plastics 50 50 **   9403.70.00 UR/94, 
WT/Let/995
- Furniture of other materials, including cane, 
osier, bamboo or similar materials :   9403.8
- - Of bamboo 50 50 **   9403.82.00 UR/94, 
WT/Let/995
- - Of rattan 50 50 **   9403.83.00 UR/94, 
WT/Let/995
- - Other 50 50 **   9403.89.00 UR/94, 
WT/Let/995
- Parts 50 50 **   9403.90.00 UR/94, 
WT/Let/995
Prefabricated buildings.    9406
- Of wood 50 50 **   9406.10.00 UR/94
- Other 50 50 **   9406.90.00 UR/94
Monopods, bipods, tripods and similar articles. 50 50 **   9620.00.00 UR/94, 
WT/Let/733, 
WT/Let/995, 
WT/Let/1390
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