SCHEDULE CXX - SIERRA LEONE
Page 3 G/MA/TAR/RS/544 SCHEDULE CXX - SIERRA LEONE 
PART I - MOST-FAVOURED-NATION TARIFF 
SECTION I – AGRICULTURAL PRODUCTS 
SECTION I–A - TARIFFS This schedule is authentic only in the English lang uage 
HEADNOTES: 
OTHER DUTIES AND CHARGES: * sales tax .
Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
Live horses, asses, mules and hinnies.    0101 
- Horses :    0101.2 
- -  Pure-bred breeding animals 40 20 *   0101.21.00 UR/94, 
WT/Let/809 
- -  Other 40 20 *   0101.29.00 UR/94, 
WT/Let/809 
- Asses 40 20 *   0101.30.00 UR/94, 
WT/Let/809 
- Other 40 20 *   0101.90.00 UR/94, 
WT/Let/809 
Live bovine animals.    0102 
- Cattle :    0102.2 
- -  Pure-bred breeding animals 40 20 *   0102.21.00 UR/94 
- -  Other 40 20 *   0102.29.00 UR/94 
- Buffalo :    0102.3 
- -  Pure-bred breeding animals 40 20 *   0102.31.00 UR/94 
- -  Other 40 20 *   0102.39.00 UR/94 
- Other 40 20 *   0102.90.00 UR/94 
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.    0105 
- Weighing not more than 185 g :    0105.1 
Page 4 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION I-A G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- -  Fowls of the species Gallus domesticus 40 20 *   0105.11.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- -  Turkeys 40 20 *   0105.12.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- -  Ducks 40 20 *   0105.13.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- -  Geese 40 20 *   0105.14.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- -  Guinea fowls 40 20 *   0105.15.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- Other :    0105.9 
- -  Fowls of the species Gallus domesticus 40 20 *   0105.94.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- -  Other 40 20 *   0105.99.00 UR/94, 
WT/Let/733, 
WT/Let/995 
Other live animals.    0106 
- Mammals :    0106.1 
- -  Primates 40 20 *   0106.11.00 UR/94, 
WT/Let/809 
- -  Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia) 40 20 *   0106.12.00 UR/94, 
WT/Let/809 
- -  Camels and other camelids (Camelidae) 40 20 *   0106.13.00 UR/94, 
WT/Let/809 
- -  Rabbits and hares 40 20 *   0106.14.00 UR/94, 
WT/Let/809 
- -  Other 40 20 *   0106.19.00 UR/94, 
WT/Let/809 
Page 5 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION I-A G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- Reptiles (including snakes and turtles) 40 20 *   0106.20.00 UR/94, 
WT/Let/809 
- Birds :    0106.3 
- -  Birds of prey 40 20 *   0106.31.00 UR/94, 
WT/Let/809 
- -  Psittaciformes (including parrots, parakeets, macaws and cockatoos) 40 20 *   0106.32.00 UR/94, 
WT/Let/809 
- -  Ostriches; emus (Dromaius novaehollandiae) 40 20 *   0106.33.00 UR/94, 
WT/Let/809 
- -  Other 40 20 *   0106.39.00 UR/94, 
WT/Let/809 
- Insects :    0106.4 
- -  Bees 40 20 *   0106.41.00 UR/94, 
WT/Let/809 
- -  Other 40 20 *   0106.49.00 UR/94, 
WT/Let/809 
- Other 40 20 *   0106.90.00 UR/94, 
WT/Let/809 
Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.    0207 
- Of fowls of the species Gallus domesticus :    0207.1 
- -  Not cut in pieces, fresh or chilled 40 20 *   0207.11.00 UR/94, 
WT/Let/733 
- -  Not cut in pieces, frozen 40 20 *   0207.12.00 UR/94, 
WT/Let/733 
- -  Cuts and offal, fresh or chilled 40 20 *   0207.13.00 UR/94, 
WT/Let/733 
- -  Cuts and offal, frozen 40 20 *   0207.14.00 UR/94, 
WT/Let/733 
- Of turkeys :    0207.2 
- -  Not cut in pieces, fresh or chilled 40 20 *   0207.24.00 UR/94, 
WT/Let/733 
- -  Not cut in pieces, frozen 40 20 *   0207.25.00 UR/94, 
WT/Let/733 
- -  Cuts and offal, fresh or chilled 40 20 *   0207.26.00 UR/94, 
WT/Let/733 
Page 6 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION I-A G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- -  Cuts and offal, frozen 40 20 *   0207.27.00 UR/94, 
WT/Let/733 
- Of ducks :    0207.4 
- -  Not cut in pieces, fresh or chilled 40 20 *   0207.41.00 UR/94, 
WT/Let/733 
- -  Not cut in pieces, frozen 40 20 *   0207.42.00 UR/94, 
WT/Let/733 
- -  Fatty livers, fresh or chilled 40 20 *   0207.43.00 UR/94, 
WT/Let/733 
- -  Other, fresh or chilled 40 20 *   0207.44.00 UR/94, 
WT/Let/733 
- -  Other, frozen 40 20 *   0207.45.00 UR/94, 
WT/Let/733 
- Of geese :    0207.5 
- -  Not cut in pieces, fresh or chilled 40 20 *   0207.51.00 UR/94, 
WT/Let/733 
- -  Not cut in pieces, frozen 40 20 *   0207.52.00 UR/94, 
WT/Let/733 
- -  Fatty livers, fresh or chilled 40 20 *   0207.53.00 UR/94, 
WT/Let/733 
- -  Other, fresh or chilled 40 20 *   0207.54.00 UR/94, 
WT/Let/733 
- -  Other, frozen 40 20 *   0207.55.00 UR/94, 
WT/Let/733 
- Of guinea fowls 40 20 *   0207.60.00 UR/94, 
WT/Let/733 
Other meat and edible meat offal, fresh, chilled or  
frozen.    0208 
- Of rabbits or hares 40 20 *   0208.10.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Of primates 40 20 *   0208.30.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Page 7 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION I-A G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions  
and walruses (mammals of the suborder Pinnipedia) 40 20 *   0208.40.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Of reptiles (including snakes and turtles) 40 20 *   0208.50.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Of camels and other camelids (Camelidae) 40 20 *   0208.60.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Other 40 20 *   0208.90.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.    0209 
- Of pigs 40 20 *   0209.10.00 UR/94 
- Other 40 20 *   0209.90.00 UR/94 
Meat and edible meat offal, salted, in brine, dried  
or smoked; edible flours and meals of meat or meat offal.    0210 
- Meat of swine :    0210.1 
- -  Hams, shoulders and cuts thereof, with bone in 40 20 *   0210.11.00 UR/94, 
WT/Let/809 
- -  Bellies (streaky) and cuts thereof 40 20 *   0210.12.00 UR/94, 
WT/Let/809 
- -  Other 40 20 *   0210.19.00 UR/94, 
WT/Let/809 
- Meat of bovine animals 40 20 *   0210.20.00 UR/94, 
WT/Let/809 
- Other, including edible flours and meals of meat or meat offal :    0210.9 
- -  Of primates 40 20 *   0210.91.00 UR/94, 
WT/Let/809 
Page 8 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION I-A G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- -  Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions  
and walruses (mammals of the suborder Pinnipedia) 40 20 *   0210.92.00 UR/94, 
WT/Let/809 
- -  Of reptiles (including snakes and turtles) 40 20 *   0210.93.00 UR/94, 
WT/Let/809 
- -  Other 40 20 *   0210.99.00 UR/94, 
WT/Let/809 
Milk and cream, not concentrated nor containing added sugar or other sweetening matter.    0401 
- Of a fat content, by weight, not exceeding 1 % 40 20 *   0401.10.00 UR/94 
- Of a fat content, by weight, exceeding 1 % but not exceeding 6 % 40 20 *   0401.20.00 UR/94 
- Of a fat content, by weight, exceeding 6 % but not exceeding 10 % 40 20 *   0401.40.00 UR/94 
- Of a fat content, by weight, exceeding 10 % 40 20 *   0401.50.00 UR/94 
Birds' eggs, in shell, fresh, preserved or cooked.    0407 
- Fertilised eggs for incubation :    0407.1 
- -  Of fowls of the species Gallus domesticus 40 20 *   0407.11.00 UR/94 
- -  Other 40 20 *   0407.19.00 UR/94 
- Other fresh eggs :    0407.2 
- -  Of fowls of the species Gallus domesticus 40 20 *   0407.21.00 UR/94 
- -  Other 40 20 *   0407.29.00 UR/94 
- Others 40 20 *   0407.90.00 UR/94 
Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.    0603 
- Fresh :    0603.1 
- -  Roses 40 20 *   0603.11.00 UR/94, 
WT/Let/995 
- -  Carnations 40 20 *   0603.12.00 UR/94, 
WT/Let/995 
- -  Orchids 40 20 *   0603.13.00 UR/94, 
WT/Let/995 
Page 9 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION I-A G/MA/TAR/RS/544 Ex Description of products 
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(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- -  Chrysanthemums 40 20 *   0603.14.00 UR/94, 
WT/Let/995 
- -  Lilies (Lilium spp.) 40 20 *   0603.15.00 UR/94, 
WT/Let/995 
- -  Other 40 20 *   0603.19.00 UR/94, 
WT/Let/995 
- Other 40 20 *   0603.90.00 UR/94, 
WT/Let/995 
Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.    0604 
- Fresh 40 20 *   0604.20.00 UR/94 
- Other 40 20 *   0604.90.00 UR/94 
Other vegetables, fresh or chilled.    0709 
- Asparagus 40 20 *   0709.20.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Aubergines (egg-plants) 40 20 *   0709.30.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Celery other than celeriac 40 20 *   0709.40.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Mushrooms and truffles :    0709.5 
- -  Mushrooms of the genus Agaricus 40 20 *   0709.51.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 40 20 *   0709.59.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Fruits of the genus Capsicum or of the genus Pimenta 40 20 *   0709.60.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Page 10 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION I-A G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- Spinach, New Zealand spinach and orache spinach (garden spinach) 40 20 *   0709.70.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Other :    0709.9 
- -  Globe artichokes 40 20 *   0709.91.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Olives 40 20 *   0709.92.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Pumpkins, squash and gourds (Cucurbita spp.) 40 20 *   0709.93.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 40 20 *   0709.99.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Dried leguminous vegetables, shelled, whether or not skinned or split.    0713 
- Peas (Pisum sativum) 40 20 *   0713.10.00 UR/94 
- Chickpeas (garbanzos) 40 20 *   0713.20.00 UR/94 
- Beans (Vigna spp., Phaseolus spp.) :    0713.3 
- -  Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek 40 20 *   0713.31.00 UR/94 
- -  Small red (Adzuki) beans (Phaseolus or Vigna angularis) 40 20 *   0713.32.00 UR/94 
- -  Kidney beans, including white pea beans (Phaseolus vulgaris) 40 20 *   0713.33.00 UR/94 
- -  Bambara beans (Vigna subterranea or Voandzeia subterranea) 40 20 *   0713.34.00 UR/94 
- -  Cow peas (Vigna unguiculata) 40 20 *   0713.35.00 UR/94 
- -  Other 40 20 *   0713.39.00 UR/94 
- Lentils 40 20 *   0713.40.00 UR/94 
- Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor) 40 20 *   0713.50.00 UR/94 
- Pigeon peas (Cajanus cajan) 40 20 *   0713.60.00 UR/94 
Page 11 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION I-A G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- Other 40 20 *   0713.90.00 UR/94 
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, froz en 
or dried, whether or not sliced or in the form of pellets; sago pith.    0714 
- Manioc (cassava) 40 20 *   0714.10.00 UR/94, 
WT/Let/733 
- Sweet potatoes 40 20 *   0714.20.00 UR/94, 
WT/Let/733 
- Yams (Dioscorea spp.) 40 20 *   0714.30.00 UR/94, 
WT/Let/733 
- Taro (Colocasia spp.) 40 20 *   0714.40.00 UR/94, 
WT/Let/733 
- Yautia (Xanthosoma spp.) 40 20 *   0714.50.00 UR/94, 
WT/Let/733 
- Other 40 20 *   0714.90.00 UR/94, 
WT/Let/733 
Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.    0801 
- Coconuts :    0801.1 
- -  Desiccated 40 20 *   0801.11.00 UR/94, 
WT/Let/733 
- -  In the inner shell (endocarp) 40 20 *   0801.12.00 UR/94, 
WT/Let/733 
- -  Other 40 20 *   0801.19.00 UR/94, 
WT/Let/733 
- Brazil nuts :    0801.2 
- -  In shell 40 20 *   0801.21.00 UR/94, 
WT/Let/733 
- -  Shelled 40 20 *   0801.22.00 UR/94, 
WT/Let/733 
- Cashew nuts :    0801.3 
- -  In shell 40 20 *   0801.31.00 UR/94, 
WT/Let/733 
Page 12 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION I-A G/MA/TAR/RS/544 Ex Description of products 
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(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- -  Shelled 40 20 *   0801.32.00 UR/94, 
WT/Let/733 
Other nuts, fresh or dried, whether or not shelled or peeled.    0802 
- Almonds :    0802.1 
- -  In shell 40 20 *   0802.11.00 UR/94, 
WT/Let/995 
- -  Shelled 40 20 *   0802.12.00 UR/94, 
WT/Let/995 
- Hazelnuts or filberts (Corylus spp.) :    0802.2 
- -  In shell 40 20 *   0802.21.00 UR/94, 
WT/Let/995 
- -  Shelled 40 20 *   0802.22.00 UR/94, 
WT/Let/995 
- Walnuts :    0802.3 
- -  In shell 40 20 *   0802.31.00 UR/94, 
WT/Let/995 
- -  Shelled 40 20 *   0802.32.00 UR/94, 
WT/Let/995 
- Chestnuts (Castanea spp.) :    0802.4 
- -  In shell 40 20 *   0802.41.00 UR/94, 
WT/Let/995 
- -  Shelled 40 20 *   0802.42.00 UR/94, 
WT/Let/995 
- Pistachios :    0802.5 
- -  In shell 40 20 *   0802.51.00 UR/94, 
WT/Let/995 
- -  Shelled 40 20 *   0802.52.00 UR/94, 
WT/Let/995 
- Macadamia nuts :    0802.6 
- -  In shell 40 20 *   0802.61.00 UR/94, 
WT/Let/995 
- -  Shelled 40 20 *   0802.62.00 UR/94, 
WT/Let/995 
- Kola nuts (Cola spp.) 40 20 *   0802.70.00 UR/94, 
WT/Let/995 
Page 13 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION I-A G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- Areca nuts 40 20 *   0802.80.00 UR/94, 
WT/Let/995 
- Other 40 20 *   0802.90.00 UR/94, 
WT/Let/995 
Bananas, including plantains, fresh or dried.    0803 
- Plantains 40 20 *   0803.10.00 UR/94 
- Other 40 20 *   0803.90.00 UR/94 
Apples, pears and quinces, fresh.    0808 
- Apples 40 20 *   0808.10.00 UR/94 
- Pears 40 20 *   0808.30.00 UR/94 
- Quinces 40 20 *   0808.40.00 UR/94 
Apricots, cherries, peaches (including nectarines),  
plums and sloes, fresh.    0809 
- Apricots 40 20 *   0809.10.00 UR/94 
- Cherries :    0809.2 
- -  Sour cherries (Prunus cerasus) 40 20 *   0809.21.00 UR/94 
- -  Other 40 20 *   0809.29.00 UR/94 
- Peaches, including nectarines 40 20 *   0809.30.00 UR/94 
- Plums and sloes 40 20 *   0809.40.00 UR/94 
Other fruit, fresh.    0810 
- Strawberries 40 20 *   0810.10.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Raspberries, blackberries, mulberries and loganberries 40 20 *   0810.20.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Black, white or red currants and gooseberries 40 20 *   0810.30.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Cranberries, bilberries and other fruits of the genus Vaccinium 40 20 *   0810.40.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Kiwifruit 40 20 *   0810.50.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Page 14 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION I-A G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- Durians 40 20 *   0810.60.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Persimmons 40 20 *   0810.70.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Other 40 20 *   0810.90.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.    0904 
- Pepper :    0904.1 
- -  Neither crushed nor ground 40 20 *   0904.11.00 UR/94 
- -  Crushed or ground 40 20 *   0904.12.00 UR/94 
- Fruits of the genus Capsicum or of the genus Pimenta :    0904.2 
- -  Dried, neither crushed nor ground 40 20 *   0904.21.00 UR/94 
- -  Crushed or ground 40 20 *   0904.22.00 UR/94 
Vanilla.    0905 
- Neither crushed nor ground 40 20 *   0905.10.00 UR/94 
- Crushed or ground 40 20 *   0905.20.00 UR/94 
Cloves (whole fruit, cloves and stems).    0907 
- Neither crushed nor ground 40 20 *   0907.10.00 UR/94 
- Crushed or ground 40 20 *   0907.20.00 UR/94 
Nutmeg, mace and cardamoms.    0908 
- Nutmeg :    0908.1 
- -  Neither crushed nor ground 40 20 *   0908.11.00 UR/94 
- -  Crushed or ground 40 20 *   0908.12.00 UR/94 
- Mace :    0908.2 
- -  Neither crushed nor ground 40 20 *   0908.21.00 UR/94 
- -  Crushed or ground 40 20 *   0908.22.00 UR/94 
- Cardamoms :    0908.3 
- -  Neither crushed nor ground 40 20 *   0908.31.00 UR/94 
Page 15 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION I-A G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- -  Crushed or ground 40 20 *   0908.32.00 UR/94 
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries.    0909 
- Seeds of coriander :    0909.2 
- -  Neither crushed nor ground 40 20 *   0909.21.00 UR/94 
- -  Crushed or ground 40 20 *   0909.22.00 UR/94 
- Seeds of cumin :    0909.3 
- -  Neither crushed nor ground 40 20 *   0909.31.00 UR/94 
- -  Crushed or ground 40 20 *   0909.32.00 UR/94 
- Seeds of anise, badian, caraway or fennel; juniper berries :    0909.6 
- -  Neither crushed nor ground 40 20 *   0909.61.00 UR/94 
- -  Crushed or ground 40 20 *   0909.62.00 UR/94 
Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices.    0910 
- Ginger :    0910.1 
- -  Neither crushed nor ground 40 20 *   0910.11.00 UR/94, 
WT/Let/995 
- -  Crushed or ground 40 20 *   0910.12.00 UR/94, 
WT/Let/995 
- Saffron 40 20 *   0910.20.00 UR/94, 
WT/Let/995 
- Turmeric (curcuma) 40 20 *   0910.30.00 UR/94, 
WT/Let/995 
- Other spices :    0910.9 
- -  Mixtures referred to in Note 1 (b) to this Chapter 40 20 *   0910.91.00 UR/94, 
WT/Let/995 
- -  Other 40 20 *   0910.99.00 UR/94, 
WT/Let/995 
Wheat and meslin.    1001 
- Durum wheat :    1001.1 
- -  Seed 40 20 *   1001.11.00 UR/94 
- -  Other 40 20 *   1001.19.00 UR/94 
- Other :    1001.9 
Page 16 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION I-A G/MA/TAR/RS/544 Ex Description of products 
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(%) Other Other 
duties and 
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safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- -  Seed 40 20 *   1001.91.00 UR/94 
- -  Other 40 20 *   1001.99.00 UR/94 
Rye.    1002 
- Seed 40 20 *   1002.10.00 UR/94 
- Other 40 20 *   1002.90.00 UR/94 
Barley.    1003 
- Seed 40 20 *   1003.10.00 UR/94 
- Other 40 20 *   1003.90.00 UR/94 
Oats.    1004 
- Seed 40 20 *   1004.10.00 UR/94 
- Other 40 20 *   1004.90.00 UR/94 
Grain sorghum.    1007 
- Seed 40 20 *   1007.10.00 UR/94 
- Other 40 20 *   1007.90.00 UR/94 
Buckwheat, millet and canary seeds; other cereals.    1008 
- Buckwheat 40 20 *   1008.10.00 UR/94 
- Millet :    1008.2 
- -  Seed 40 20 *   1008.21.00 UR/94 
- -  Other 40 20 *   1008.29.00 UR/94 
- Canary seeds 40 20 *   1008.30.00 UR/94 
- Fonio (Digitaria spp.) 40 20 *   1008.40.00 UR/94 
- Quinoa (Chenopodium quinoa) 40 20 *   1008.50.00 UR/94 
- Triticale 40 20 *   1008.60.00 UR/94 
- Other cereals 40 20 *   1008.90.00 UR/94 
Cereal flours other than of wheat or meslin.    1102 
- Maize (corn) flour 40 20 *   1102.20.00 UR/94, 
WT/Let/995 
- Other 40 20 *   1102.90.00 UR/94, 
WT/Let/995 
Soya beans, whether or not broken.    1201 
- Seed 40 20 *   1201.10.00 UR/94 
- Other 40 20 *   1201.90.00 UR/94 
Page 17 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION I-A G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken.    1202 
- Seed 40 20 *   1202.30.00 UR/94 
- Other :    1202.4 
- -  In shell 40 20 *   1202.41.00 UR/94 
- -  Shelled, whether or not broken 40 20 *   1202.42.00 UR/94 
Other oil seeds and oleaginous fruits, whether or not broken.    1207 
- Palm nuts and kernels 40 20 *   1207.10.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Cotton seeds :    1207.2 
- -  Seed 40 20 *   1207.21.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 40 20 *   1207.29.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Castor oil seeds 40 20 *   1207.30.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Sesamum seeds 40 20 *   1207.40.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Mustard seeds 40 20 *   1207.50.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Safflower (Carthamus tinctorius) seeds 40 20 *   1207.60.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Melon seeds 40 20 *   1207.70.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Other :    1207.9 
- -  Poppy seeds 40 20 *   1207.91.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Page 18 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION I-A G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- -  Other 40 20 *   1207.99.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included.    1212 
- Seaweeds and other algae :    1212.2 
- -  Fit for human consumption 40 20 *   1212.21.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 40 20 *   1212.29.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Other :    1212.9 
- -  Sugar beet 40 20 *   1212.91.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Locust beans (carob) 40 20 *   1212.92.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Sugar cane 40 20 *   1212.93.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Chicory roots 40 20 *   1212.94.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 40 20 *   1212.99.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Pig fat (including lard) and poultry fat, other tha n 
that of heading 02.09 or 15.03.    1501 
- Lard 40 20 *   1501.10.00 UR/94 
- Other pig fat 40 20 *   1501.20.00 UR/94 
Page 19 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION I-A G/MA/TAR/RS/544 Ex Description of products 
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(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- Other 40 20 *   1501.90.00 UR/94 
Fats of bovine animals, sheep or goats, other than those of heading 15.03.    1502 
- Tallow 40 20 *   1502.10.00 UR/94 
- Other 40 20 *   1502.90.00 UR/94 
Cane or beet sugar and chemically pure sucrose, in solid form.    1701 
- Raw sugar not containing added flavouring or colouring matter :    1701.1 
- -  Beet sugar 40 20 *   1701.12.00 UR/94 
- -  Cane sugar specified in Subheading Note 2 to this Chapter 40 20 *   1701.13.00 UR/94 
- -  Other cane sugar 40 20 *   1701.14.00 UR/94 
- Other :    1701.9 
- -  Containing added flavouring or colouring matter 40 20 *   1701.91.00 UR/94 
- -  Other 40 20 *   1701.99.00 UR/94 
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid.    2003 
- Mushrooms of the genus Agaricus 40 20 *   2003.10.00 UR/94, 
WT/Let/809 
- Other 40 20 *   2003.90.00 UR/94, 
WT/Let/809 
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    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 
- -  Other, including mixtures 40 20 *   2008.19.00 UR/94, 
WT/Let/733 
- Pineapples 40 20 *   2008.20.00 UR/94, 
WT/Let/733 
Page 20 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION I-A G/MA/TAR/RS/544 Ex Description of products 
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(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- Citrus fruit 40 20 *   2008.30.00 UR/94, 
WT/Let/733 
- Pears 40 20 *   2008.40.00 UR/94, 
WT/Let/733 
- Apricots 40 20 *   2008.50.00 UR/94, 
WT/Let/733 
- Cherries 40 20 *   2008.60.00 UR/94, 
WT/Let/733 
- Peaches, including nectarines 40 20 *   2008.70.00 UR/94, 
WT/Let/733 
- Strawberries 40 20 *   2008.80.00 UR/94, 
WT/Let/733 
- Other, including mixtures other than those of subheading 2008.19 :    2008.9 
- -  Palm hearts 40 20 *   2008.91.00 UR/94, 
WT/Let/733 
- -  Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) 40 20 *   2008.93.00 UR/94, 
WT/Let/733 
- -  Mixtures 40 20 *   2008.97.00 UR/94, 
WT/Let/733 
- -  Other 40 20 *   2008.99.00 UR/94, 
WT/Let/733 
Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.    2009 
- Orange juice :    2009.1 
- -  Frozen 40 20 *   2009.11.00 UR/94, 
WT/Let/809 
- -  Not frozen, of a Brix value not exceeding 20 40 20 *   2009.12.00 UR/94, 
WT/Let/809 
- -  Other 40 20 *   2009.19.00 UR/94, 
WT/Let/809 
- Grapefruit (including pomelo) juice :    2009.2 
- -  Of a Brix value not exceeding 20 40 20 *   2009.21.00 UR/94, 
WT/Let/809 
Page 21 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION I-A G/MA/TAR/RS/544 Ex Description of products 
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duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- -  Other 40 20 *   2009.29.00 UR/94, 
WT/Let/809 
- Juice of any other single citrus fruit :    2009.3 
- -  Of a Brix value not exceeding 20 40 20 *   2009.31.00 UR/94, 
WT/Let/809 
- -  Other 40 20 *   2009.39.00 UR/94, 
WT/Let/809 
- Pineapple juice :    2009.4 
- -  Of a Brix value not exceeding 20 40 20 *   2009.41.00 UR/94, 
WT/Let/809 
- -  Other 40 20 *   2009.49.00 UR/94, 
WT/Let/809 
- Tomato juice 40 20 *   2009.50.00 UR/94, 
WT/Let/809 
- Grape juice (including grape must) :    2009.6 
- -  Of a Brix value not exceeding 30 40 20 *   2009.61.00 UR/94, 
WT/Let/809 
- -  Other 40 20 *   2009.69.00 UR/94, 
WT/Let/809 
- Apple juice :    2009.7 
- -  Of a Brix value not exceeding 20 40 20 *   2009.71.00 UR/94, 
WT/Let/809 
- -  Other 40 20 *   2009.79.00 UR/94, 
WT/Let/809 
- Juice of any other single fruit or vegetable :    2009.8 
- -  Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) juice 40 20 *   2009.81.00 UR/94, 
WT/Let/809 
- -  Other 40 20 *   2009.89.00 UR/94, 
WT/Let/809 
- Mixtures of juices 40 20 *   2009.90.00 UR/94, 
WT/Let/809 
Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences.    2403 
Page 22 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION I-A G/MA/TAR/RS/544 Ex Description of products 
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duties and 
charges Special  
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From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
- Smoking tobacco, whether or not containing tobacco substitutes in any proportion :    2403.1 
- -  Water pipe tobacco specified in Subheading Note 1 to this Chapter 40 20 *   2403.11.00 UR/94 
- -  Other 40 20 *   2403.19.00 UR/94 
- Other :    2403.9 
- -  “Homogenised” or “reconstituted” tobacco 40 20 *   2403.91.00 UR/94 
- -  Other 40 20 *   2403.99.00 UR/94 
Casein, caseinates and other casein derivatives; casein glues.    3501 
- Casein 40 20 *   3501.10.00 UR/94 
- Other 40 20 *   3501.90.00 UR/94 
Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter), albuminates and other albumin derivatives.    3502 
- Egg albumin :    3502.1 
- -  Dried 40 20 *   3502.11.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- -  Other 40 20 *   3502.19.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- Milk albumin, including concentrates of two or more whey proteins 40 20 *   3502.20.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- Other 40 20 *   3502.90.00 UR/94, 
WT/Let/733, 
WT/Let/995 
Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed.    3504 
Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed. 40 20 *   3504.00.00 UR/94, 
WT/Let/995 
Page 23 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION I-A G/MA/TAR/RS/544 Ex Description of products 
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(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012) Other 
terms and 
conditions 
10 
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 
Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split.    4101 
-Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved    4101.20 
- - Not having undergone a tanning (including pre- tanning) process which is reversible 40 20 *   4101.20.10 UR/94, 
WT/Let/809 
- - Other 50 50 **   4101.20.90 UR/94, 
WT/Let/809 
-Whole hides and skins, of a weight exceeding 16 kg    4101.50 
- - Not having undergone a tanning (including pre- tanning) process which is reversible 40 20 *   4101.50.10 UR/94, 
WT/Let/809 
- - Other 50 50 **   4101.50.90 UR/94, 
WT/Let/809 
- Other, including butts, bends and bellies    4101.90 
- - Not having undergone a tanning (including pre- tanning) process which is reversible 40 20 *   4101.90.10 UR/94, 
WT/Let/809 
- - Other 50 50 **   4101.90.90 UR/94, 
WT/Let/809 
Page 24 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION I-A G/MA/TAR/RS/544 SCHEDULE CXX - SIERRA LEONE 
PART I - MOST-FAVOURED-NATION TARIFF 
SECTION II – OTHER PRODUCTS This schedule is authentic only in the English lang uage 
HEADNOTES: 
OTHER DUTIES AND CHARGES: ** 20% sales tax, 30% exc ise tax (Selective) .
Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) 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 
- -  Other 50 50 **   0301.19.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- 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 
- -  Eels (Anguilla spp.) 50 50 **   0301.92.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- -  Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) 50 50 **   0301.93.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- -  Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) 50 50 **   0301.94.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- -  Southern bluefin tunas (Thunnus maccoyii) 50 50 **   0301.95.00 UR/94, 
WT/Let/733, 
WT/Let/995 
Page 25 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
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(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Other 50 50 **   0301.99.00 UR/94, 
WT/Let/733, 
WT/Let/995 
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.    0302 
- Salmonidae, excluding livers and roes :    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 
- -  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 
- -  Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 50 50 **   0302.14.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 50 50 **   0302.19.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes :    0302.2 
- -  Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) 50 50 **   0302.21.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Plaice (Pleuronectes platessa) 50 50 **   0302.22.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Sole (Solea spp.) 50 50 **   0302.23.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Turbots (Psetta maxima) 50 50 **   0302.24.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 50 50 **   0302.29.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Page 26 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes :    0302.3 
- -  Albacore or longfinned tunas (Thunnus alalunga) 50 50 **   0302.31.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Yellowfin tunas (Thunnus albacares) 50 50 **   0302.32.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Skipjack or stripe-bellied bonito 50 50 **   0302.33.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Bigeye tunas (Thunnus obesus) 50 50 **   0302.34.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) 50 50 **   0302.35.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Southern bluefin tunas (Thunnus maccoyii) 50 50 **   0302.36.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 50 50 **   0302.39.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- 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), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes :    0302.4 
- -  Herrings (Clupea harengus, Clupea pallasii) 50 50 **   0302.41.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Anchovies (Engraulis spp.) 50 50 **   0302.42.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Page 27 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) 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 
- -  Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) 50 50 **   0302.44.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Jack and horse mackerel (Trachurus spp.) 50 50 **   0302.45.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Cobia (Rachycentron canadum) 50 50 **   0302.46.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Swordfish (Xiphias gladius) 50 50 **   0302.47.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes :    0302.5 
- -  Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 50 50 **   0302.51.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Haddock (Melanogrammus aeglefinus) 50 50 **   0302.52.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Coalfish (Pollachius virens) 50 50 **   0302.53.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Hake (Merluccius spp., Urophycis spp.) 50 50 **   0302.54.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Alaska Pollack (Theragra chalcogramma) 50 50 **   0302.55.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Blue whitings (Micromesistius poutassou, Micromesistius australis) 50 50 **   0302.56.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 50 50 **   0302.59.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Page 28 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes :    0302.7 
- -  Tilapias (Oreochromis spp.) 50 50 **   0302.71.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Catfish (Pangasius spp., Silurus spp., Clarias  
spp., Ictalurus spp.) 50 50 **   0302.72.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) 50 50 **   0302.73.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Eels (Anguilla spp.) 50 50 **   0302.74.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 50 50 **   0302.79.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Other fish, excluding livers and roes :    0302.8 
- -  Dogfish and other sharks 50 50 **   0302.81.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Rays and skates (Rajidae) 50 50 **   0302.82.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Toothfish (Dissostichus spp.) 50 50 **   0302.83.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Seabass (Dicentrarchus spp.) 50 50 **   0302.84.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Seabream (Sparidae) 50 50 **   0302.85.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Page 29 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Other 50 50 **   0302.89.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Livers and roes 50 50 **   0302.90.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Fish, frozen, excluding fish fillets and other fish  
meat of heading 03.04.    0303 
- Salmonidae, excluding livers and roes :    0303.1 
- -  Sockeye salmon (red salmon) (Oncorhynchus nerka) 50 50 **   0303.11.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  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 
- -  Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 50 50 **   0303.13.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  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 
- -  Other 50 50 **   0303.19.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes :    0303.2 
- -  Tilapias (Oreochromis spp.) 50 50 **   0303.23.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Page 30 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Catfish (Pangasius spp., Silurus spp., Clarias  
spp., Ictalurus spp.) 50 50 **   0303.24.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) 50 50 **   0303.25.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Eels (Anguilla spp.) 50 50 **   0303.26.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 50 50 **   0303.29.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes :    0303.3 
- -  Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) 50 50 **   0303.31.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Plaice (Pleuronectes platessa) 50 50 **   0303.32.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Sole (Solea spp.) 50 50 **   0303.33.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Turbots (Psetta maxima) 50 50 **   0303.34.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 50 50 **   0303.39.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes :    0303.4 
- -  Albacore or longfinned tunas (Thunnus alalunga) 50 50 **   0303.41.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Yellowfin tunas (Thunnus albacares) 50 50 **   0303.42.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Page 31 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Skipjack or strip-bellied bonito 50 50 **   0303.43.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Bigeye tunas (Thunnus obesus) 50 50 **   0303.44.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) 50 50 **   0303.45.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Southern bluefin tunas (Thunnus maccoyii) 50 50 **   0303.46.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 50 50 **   0303.49.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Herrings (Clupea harengus, Clupea pallasii), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes :    0303.5 
- -  Herrings (Clupea harengus, Clupea pallasii) 50 50 **   0303.51.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  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 
- -  Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) 50 50 **   0303.54.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Jack and horse mackerel (Trachurus spp.) 50 50 **   0303.55.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Cobia (Rachycentron canadum) 50 50 **   0303.56.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Page 32 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Swordfish (Xiphias gladius) 50 50 **   0303.57.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes :    0303.6 
- -  Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 50 50 **   0303.63.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Haddock (Melanogrammus aeglefinus) 50 50 **   0303.64.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Coalfish (Pollachius virens) 50 50 **   0303.65.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Hake (Merluccius spp., Urophycis spp.) 50 50 **   0303.66.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Alaska Pollack (Theragra chalcogramma) 50 50 **   0303.67.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Blue whitings (Micromesistius poutassou, Micromesistius australis) 50 50 **   0303.68.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 50 50 **   0303.69.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Other fish, excluding livers and roes :    0303.8 
- -  Dogfish and other sharks 50 50 **   0303.81.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Rays and skates (Rajidae) 50 50 **   0303.82.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Toothfish (Dissostichus spp.) 50 50 **   0303.83.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Page 33 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Seabass (Dicentrarchus spp.) 50 50 **   0303.84.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 50 50 **   0303.89.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Livers and roes 50 50 **   0303.90.00 UR/94, 
WT/Let/809, 
WT/Let/995 
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 carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), 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 
- -  Catfish (Pangasius spp., Silurus spp., Clarias  
spp., Ictalurus spp.) 50 50 **   0304.32.00 UR/94, 
WT/Let/995 
- -  Nile Perch (Lates niloticus) 50 50 **   0304.33.00 UR/94, 
WT/Let/995 
- -  Other 50 50 **   0304.39.00 UR/94, 
WT/Let/995 
- 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 
- -  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 
Page 34 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) 50 50 **   0304.43.00 UR/94, 
WT/Let/995 
- -  Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 50 50 **   0304.44.00 UR/94, 
WT/Let/995 
- -  Swordfish (Xiphias gladius) 50 50 **   0304.45.00 UR/94, 
WT/Let/995 
- -  Toothfish (Dissostichus spp.) 50 50 **   0304.46.00 UR/94, 
WT/Let/995 
- -  Other 50 50 **   0304.49.00 UR/94, 
WT/Let/995 
- Other, fresh or chilled :    0304.5 
- -  Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 50 50 **   0304.51.00 UR/94, 
WT/Let/995 
- -  Salmonidae 50 50 **   0304.52.00 UR/94, 
WT/Let/995 
- -  Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 50 50 **   0304.53.00 UR/94, 
WT/Let/995 
- -  Swordfish (Xiphias gladius) 50 50 **   0304.54.00 UR/94, 
WT/Let/995 
- -  Toothfish (Dissostichus spp.) 50 50 **   0304.55.00 UR/94, 
WT/Let/995 
- -  Other 50 50 **   0304.59.00 UR/94, 
WT/Let/995 
Page 35 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp. , 
Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), 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 
- -  Catfish (Pangasius spp., Silurus spp., Clarias  
spp., Ictalurus spp.) 50 50 **   0304.62.00 UR/94, 
WT/Let/995 
- -  Nile Perch (Lates niloticus) 50 50 **   0304.63.00 UR/94, 
WT/Let/995 
- -  Other 50 50 **   0304.69.00 UR/94, 
WT/Let/995 
- Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae :    0304.7 
- -  Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 50 50 **   0304.71.00 UR/94, 
WT/Let/995 
- -  Haddock (Melanogrammus aeglefinus) 50 50 **   0304.72.00 UR/94, 
WT/Let/995 
- -  Coalfish (Pollachius virens) 50 50 **   0304.73.00 UR/94, 
WT/Let/995 
- -  Hake (Merluccius spp., Urophycis spp.) 50 50 **   0304.74.00 UR/94, 
WT/Let/995 
- -  Alaska Pollack (Theragra chalcogramma) 50 50 **   0304.75.00 UR/94, 
WT/Let/995 
- -  Other 50 50 **   0304.79.00 UR/94, 
WT/Let/995 
- 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 
Page 36 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  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 
- -  Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) 50 50 **   0304.83.00 UR/94, 
WT/Let/995 
- -  Swordfish (Xiphias gladius) 50 50 **   0304.84.00 UR/94, 
WT/Let/995 
- -  Toothfish (Dissostichus spp.) 50 50 **   0304.85.00 UR/94, 
WT/Let/995 
- -  Herrings (Clupea harengus, Clupea pallasii) 50 50 **   0304.86.00 UR/94, 
WT/Let/995 
- -  Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis) 50 50 **   0304.87.00 UR/94, 
WT/Let/995 
- -  Other 50 50 **   0304.89.00 UR/94, 
WT/Let/995 
- Other, frozen :    0304.9 
- -  Swordfish (Xiphias gladius) 50 50 **   0304.91.00 UR/94, 
WT/Let/995 
- -  Toothfish (Dissostichus spp.) 50 50 **   0304.92.00 UR/94, 
WT/Let/995 
- -  Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 50 50 **   0304.93.00 UR/94, 
WT/Let/995 
- -  Alaska Pollack (Theragra chalcogramma) 50 50 **   0304.94.00 UR/94, 
WT/Let/995 
- -  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 
Page 37 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Other 50 50 **   0304.99.00 UR/94, 
WT/Let/995 
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 consumption 50 50 **   0305.10.00 UR/94 
- Livers and roes of fish, dried, smoked, salted or  
in brine 50 50 **   0305.20.00 UR/94 
- 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 carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 50 50 **   0305.31.00 UR/94 
- -  Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 50 50 **   0305.32.00 UR/94 
- -  Other 50 50 **   0305.39.00 UR/94 
- 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 
- -  Herrings (Clupea harengus, Clupea pallasii) 50 50 **   0305.42.00 UR/94 
- -  Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 50 50 **   0305.43.00 UR/94 
Page 38 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 50 50 **   0305.44.00 UR/94 
- -  Other 50 50 **   0305.49.00 UR/94 
- 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 
- -  Other 50 50 **   0305.59.00 UR/94 
- 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 
- -  Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 50 50 **   0305.62.00 UR/94 
- -  Anchovies (Engraulis spp.) 50 50 **   0305.63.00 UR/94 
- -  Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 50 50 **   0305.64.00 UR/94 
- -  Other 50 50 **   0305.69.00 UR/94 
- Fish fins, heads, tails, maws and other edible fish offal :    0305.7 
- -  Shark fins 50 50 **   0305.71.00 UR/94 
- -  Fish heads, tails and maws 50 50 **   0305.72.00 UR/94 
- -  Other 50 50 **   0305.79.00 UR/94 
Page 39 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
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 pellet s 
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 
- -  Lobsters (Homarus spp.) 50 50 **   0306.12.00 UR/94 
- -  Crabs 50 50 **   0306.14.00 UR/94 
- -  Norway lobsters (Nephrops norvegicus) 50 50 **   0306.15.00 UR/94 
- -  Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) 50 50 **   0306.16.00 UR/94 
- -  Other shrimps and prawns 50 50 **   0306.17.00 UR/94 
- -  Other, including flours, meals and pellets of crustaceans, fit for human consumption 50 50 **   0306.19.00 UR/94 
- Not frozen :    0306.2 
- -  Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) 50 50 **   0306.21.00 UR/94 
- -  Lobsters (Homarus spp.) 50 50 **   0306.22.00 UR/94 
- -  Crabs 50 50 **   0306.24.00 UR/94 
- -  Norway lobsters (Nephrops norvegicus) 50 50 **   0306.25.00 UR/94 
- -  Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) 50 50 **   0306.26.00 UR/94 
- -  Other shrimps and prawns 50 50 **   0306.27.00 UR/94 
- -  Other, including flours, meals and pellets of crustaceans, fit for human consumption 50 50 **   0306.29.00 UR/94 
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 
Page 40 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Other 50 50 **   0307.19.00 UR/94 
- Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten :    0307.2 
- -  Live, fresh or chilled 50 50 **   0307.21.00 UR/94 
- -  Other 50 50 **   0307.29.00 UR/94 
- Mussels (Mytilus spp., Perna spp.) :    0307.3 
- -  Live, fresh or chilled 50 50 **   0307.31.00 UR/94 
- -  Other 50 50 **   0307.39.00 UR/94 
- Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) :    0307.4 
- -  Live, fresh or chilled 50 50 **   0307.41.00 UR/94 
- -  Other 50 50 **   0307.49.00 UR/94 
- Octopus (Octopus spp.) :    0307.5 
- -  Live, fresh or chilled 50 50 **   0307.51.00 UR/94 
- -  Other 50 50 **   0307.59.00 UR/94 
- Snails, other than sea snails 50 50 **   0307.60.00 UR/94 
- 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 
- -  Other 50 50 **   0307.79.00 UR/94 
- Abalone (Haliotis spp.) :    0307.8 
- -  Live, fresh or chilled 50 50 **   0307.81.00 UR/94 
- -  Other 50 50 **   0307.89.00 UR/94 
- Other, including flours, meals and pellets, fit f or 
human consumption :    0307.9 
- -  Live, fresh or chilled 50 50 **   0307.91.00 UR/94 
- -  Other 50 50 **   0307.99.00 UR/94 
Page 41 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salt ed 
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, Holothurioidea) :    0308.1 
- -  Live, fresh or chilled 50 50 **   0308.11.00 UR/94 
- -  Other 50 50 **   0308.19.00 UR/94 
- Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus) :    0308.2 
- -  Live, fresh or chilled 50 50 **   0308.21.00 UR/94 
- -  Other 50 50 **   0308.29.00 UR/94 
- Jellyfish (Rhopilema spp.) 50 50 **   0308.30.00 UR/94 
- Other 50 50 **   0308.90.00 UR/94 
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 
- -  Herrings 50 50 **   1604.12.00 UR/94 
- -  Sardines, sardinella and brisling or sprats 50 50 **   1604.13.00 UR/94 
- -  Tunas, skipjack and bonito (Sarda spp.) 50 50 **   1604.14.00 UR/94 
- -  Mackerel 50 50 **   1604.15.00 UR/94 
- -  Anchovies 50 50 **   1604.16.00 UR/94 
- -  Eels 50 50 **   1604.17.00 UR/94 
- -  Other 50 50 **   1604.19.00 UR/94 
- Other prepared or preserved fish 50 50 **   1604.20.00 UR/94 
- Caviar and caviar substitutes :    1604.3 
- -  Caviar 50 50 **   1604.31.00 UR/94 
- -  Caviar substitutes 50 50 **   1604.32.00 UR/94 
Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.    1605 
Page 42 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- Crab 50 50 **   1605.10.00 UR/94 
- Shrimps and prawns :    1605.2 
- -  Not in airtight container 50 50 **   1605.21.00 UR/94 
- -  Other 50 50 **   1605.29.00 UR/94 
- Lobster 50 50 **   1605.30.00 UR/94 
- Other crustaceans 50 50 **   1605.40.00 UR/94 
- Molluscs :    1605.5 
- -  Oysters 50 50 **   1605.51.00 UR/94 
- -  Scallops, including queen scallops 50 50 **   1605.52.00 UR/94 
- -  Mussels 50 50 **   1605.53.00 UR/94 
- -  Cuttle fish and squid 50 50 **   1605.54.00 UR/94 
- -  Octopus 50 50 **   1605.55.00 UR/94 
- -  Clams, cockles and arkshells 50 50 **   1605.56.00 UR/94 
- -  Abalone 50 50 **   1605.57.00 UR/94 
- -  Snails, other than sea snails 50 50 **   1605.58.00 UR/94 
- -  Other 50 50 **   1605.59.00 UR/94 
- Other aquatic invertebrates :    1605.6 
- -  Sea cucumbers 50 50 **   1605.61.00 UR/94 
- -  Sea urchins 50 50 **   1605.62.00 UR/94 
- -  Jellyfish 50 50 **   1605.63.00 UR/94 
- -  Other 50 50 **   1605.69.00 UR/94 
Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight.    2528 
Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight. 50 50 **   2528.00.00 UR/94 
Page 43 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils.    2710 
- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils :    2710.1 
- -  Light oils and preparations 50 50 **   2710.12.00 UR/94, 
WT/Let/809 
- -  Other 50 50 **   2710.19.00 UR/94, 
WT/Let/809 
- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils 50 50 **   2710.20.00 UR/94, 
WT/Let/809 
- Waste oils :    2710.9 
- -  Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) 50 50 **   2710.91.00 UR/94, 
WT/Let/809 
- -  Other 50 50 **   2710.99.00 UR/94, 
WT/Let/809 
Sulphides; polysulphides, whether or not chemically defined.    2830 
- Sodium sulphides 50 50 **   2830.10.00 UR/94, 
WT/Let/995 
- Other 50 50 **   2830.90.00 UR/94, 
WT/Let/995 
Page 44 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined.    2835 
- Phosphinates (hypophosphites) and phosphonates (phosphites) 50 50 **   2835.10.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- Phosphates :    2835.2 
- -  Of mono- or disodium 50 50 **   2835.22.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- -  Of potassium 50 50 **   2835.24.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- -  Calcium hydrogenorthophosphate (“dicalcium phosphate”) 50 50 **   2835.25.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- -  Other phosphates of calcium 50 50 **   2835.26.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- -  Other 50 50 **   2835.29.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- Polyphosphates :    2835.3 
- -  Sodium triphosphate (sodium tripolyphosphate) 50 50 **   2835.31.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- -  Other 50 50 **   2835.39.00 UR/94, 
WT/Let/733, 
WT/Let/995 
Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides.    2842 
- Double or complex silicates, including aluminosilicates whether or not chemically defined 50 50 **   2842.10.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Other 50 50 **   2842.90.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Page 45 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
Phosphides, whether or not chemically defined, excluding ferrophosphorus.    2848 
Phosphides, whether or not chemically defined, excluding ferrophosphorus. 50 50 **   2848.00.00 UR/94, 
WT/Let/733, 
WT/Let/995 
Carbides, whether or not chemically defined.    2849 
- Of calcium 50 50 **   2849.10.00 UR/94, 
WT/Let/995 
- Of silicon 50 50 **   2849.20.00 UR/94, 
WT/Let/995 
- Other 50 50 **   2849.90.00 UR/94, 
WT/Let/995 
Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.49.    2850 
Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.49. 50 50 **   2850.00.00 UR/94, 
WT/Let/995 
Inorganic or organic compounds of mercury, whether or not chemically defined, excluding amalgams.    2852 
- Chemically defined 49.3 47.9   2852.10.00 UR/94, 
WT/Let/733, WT/Let/809, 
WT/Let/995 
- Other 50 50 **   2852.90.00 UR/94, 
WT/Let/733, WT/Let/809, 
WT/Let/995 
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 
Page 46 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Dichloromethane (methylene chloride) 50 50 **   2903.12.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Chloroform (trichloromethane) 50 50 **   2903.13.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Carbon tetrachloride 50 50 **   2903.14.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Ethylene dichloride (ISO) (1,2-dichloroethane) 50 50 **   2903.15.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 50 50 **   2903.19.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Unsaturated chlorinated derivatives of acyclic hydrocarbons :    2903.2 
- -  Vinyl chloride (chloroethylene) 50 50 **   2903.21.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Trichloroethylene 50 50 **   2903.22.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Tetrachloroethylene (perchloroethylene) 50 50 **   2903.23.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 50 50 **   2903.29.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- 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 
- -  Other 50 50 **   2903.39.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Page 47 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- 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 
- -  Dichlorotrifluoroethanes 50 50 **   2903.72.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Dichlorofluoroethanes 50 50 **   2903.73.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Chlorodifluoroethanes 50 50 **   2903.74.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Dichloropentafluoropropanes 50 50 **   2903.75.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes 50 50 **   2903.76.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other, perhalogenated only with fluorine and chlorine 50 50 **   2903.77.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other perhalogenated derivatives 50 50 **   2903.78.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 50 50 **   2903.79.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- 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 
- -  Aldrin (ISO), chlordane (ISO) and heptachlor (ISO) 50 50 **   2903.82.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Page 48 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Other 50 50 **   2903.89.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Halogenated derivatives of aromatic hydrocarbons :    2903.9 
- -  Chlorobenzene, o-dichlorobenzene and p- dichlorobenzene 50 50 **   2903.91.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  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 
- -  Other 50 50 **   2903.99.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols.    2908 
- Derivatives containing only halogen substituents and their salts :    2908.1 
- -  Pentachlorophenol (ISO) 50 50 **   2908.11.00 UR/94, 
WT/Let/995 
- -  Other 50 50 **   2908.19.00 UR/94, 
WT/Let/995 
- Other :    2908.9 
- -  Dinoseb (ISO) and its salts 50 50 **   2908.91.00 UR/94, 
WT/Let/995 
- -  4,6-Dinitro-o-cresol (DNOC (ISO)) and its salts 50 50 **   2908.92.00 UR/94, 
WT/Let/995 
- -  Other 50 50 **   2908.99.00 UR/94, 
WT/Let/995 
Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde.    2912 
- Acyclic aldehydes without other oxygen function :    2912.1 
- -  Methanal (formaldehyde) 50 50 **   2912.11.00 UR/94, 
WT/Let/995 
- -  Ethanal (acetaldehyde) 50 50 **   2912.12.00 UR/94, 
WT/Let/995 
Page 49 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Other 50 50 **   2912.19.00 UR/94, 
WT/Let/995 
- Cyclic aldehydes without other oxygen function :   2912.2 
- -  Benzaldehyde 50 50 **   2912.21.00 UR/94, 
WT/Let/995 
- -  Other 50 50 **   2912.29.00 UR/94, 
WT/Let/995 
- Aldehyde-alcohols, aldehyde-ethers, aldehyde- phenols and aldehydes with other oxygen function :    2912.4 
- -  Vanillin (4-hydroxy-3-methoxybenzaldehyde) 50 50 **   2912.41.00 UR/94, 
WT/Let/995 
- -  Ethylvanillin (3-ethoxy-4- hydroxybenzaldehyde) 50 50 **   2912.42.00 UR/94, 
WT/Let/995 
- -  Other 50 50 **   2912.49.00 UR/94, 
WT/Let/995 
- Cyclic polymers of aldehydes 50 50 **   2912.50.00 UR/94, 
WT/Let/995 
- Paraformaldehyde 50 50 **   2912.60.00 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 
- -  Butanone (methyl ethyl ketone) 50 50 **   2914.12.00 UR/94, 
WT/Let/809 
- -  4-Methylpentan-2-one (methyl isobutyl ketone) 50 50 **   2914.13.00 UR/94, 
WT/Let/809 
- -  Other 50 50 **   2914.19.00 UR/94, 
WT/Let/809 
- Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function :    2914.2 
- -  Cyclohexanone and methylcyclohexanones 50 50 **   2914.22.00 UR/94, 
WT/Let/809 
Page 50 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Ionones and methylionones 50 50 **   2914.23.00 UR/94, 
WT/Let/809 
- -  Other 50 50 **   2914.29.00 UR/94, 
WT/Let/809 
- Aromatic ketones without other oxygen function :    2914.3 
- -  Phenylacetone (phenylpropan-2-one) 50 50 **   2914.31.00 UR/94, 
WT/Let/809 
- -  Other 50 50 **   2914.39.00 UR/94, 
WT/Let/809 
- Ketone-alcohols and ketone-aldehydes 50 50 **   2914.40.00 UR/94, 
WT/Let/809 
- Ketone-phenols and ketones with other oxygen function 50 50 **   2914.50.00 UR/94, 
WT/Let/809 
- Quinones :    2914.6 
- -  Anthraquinone 50 50 **   2914.61.00 UR/94, 
WT/Let/809 
- -  Other 50 50 **   2914.69.00 UR/94, 
WT/Let/809 
- Halogenated, sulphonated, nitrated or nitrosated derivatives 50 50 **   2914.70.00 UR/94, 
WT/Let/809 
Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.    2916 
- Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives :    2916.1 
- -  Acrylic acid and its salts 50 50 **   2916.11.00 UR/94, 
WT/Let/733 
- -  Esters of acrylic acid 50 50 **   2916.12.00 UR/94, 
WT/Let/733 
- -  Methacrylic acid and its salts 50 50 **   2916.13.00 UR/94, 
WT/Let/733 
- -  Esters of methacrylic acid 50 50 **   2916.14.00 UR/94, 
WT/Let/733 
- -  Oleic, linoleic or linolenic acids, their salt s 
and esters 50 50 **   2916.15.00 UR/94, 
WT/Let/733 
Page 51 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Binapacryl (ISO) 50 50 **   2916.16.00 UR/94, 
WT/Let/733 
- -  Other 50 50 **   2916.19.00 UR/94, 
WT/Let/733 
- Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives 50 50 **   2916.20.00 UR/94, 
WT/Let/733 
- Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives :    2916.3 
- -  Benzoic acid, its salts and esters 50 50 **   2916.31.00 UR/94, 
WT/Let/733 
- -  Benzoyl peroxide and benzoyl chloride 50 50 **   2916.32.00 UR/94, 
WT/Let/733 
- -  Phenylacetic acid and its salts 50 50 **   2916.34.00 UR/94, 
WT/Let/733 
- -  Other 50 50 **   2916.39.00 UR/94, 
WT/Let/733 
Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds.    2925 
- Imides and their derivatives; salts thereof :    2925.1 
- -  Saccharin and its salts 50 50 **   2925.11.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Glutethimide (INN) 50 50 **   2925.12.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 50 50 **   2925.19.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Imines and their derivatives; salts thereof :    2925.2 
- -  Chlordimeform (ISO) 50 50 **   2925.21.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 50 50 **   2925.29.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Other organo-inorganic compounds.    2931 
Page 52 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
-Tetramethyl lead and tetraethyl lead 50 50 **   2931.10.00 UR/94, 
WT/Let/995 
-Tributyltin compounds 50 50 **   2931.20.00 UR/94, 
WT/Let/995 
- Other 50 50 **   2931.90.00 UR/94, 
WT/Let/995 
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 
- -  2-Furaldehyde (furfuraldehyde) 50 50 **   2932.12.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Furfuryl alcohol and tetrahydrofurfuryl alcoho l 50 50 **   2932.13.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 50 50 **   2932.19.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Lactones 50 50 **   2932.20.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Other :    2932.9 
- -  Isosafrole 50 50 **   2932.91.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  1-(1,3-Benzodioxol-5-yl)propan-2-one 50 50 **   2932.92.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Piperonal 50 50 **   2932.93.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Safrole 50 50 **   2932.94.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Page 53 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Tetrahydrocannabinols (all isomers) 50 50 **   2932.95.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 50 50 **   2932.99.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Heterocyclic compounds with nitrogen hetero- atom(s) only.    2933 
- 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 
- -  Other 50 50 **   2933.19.00 UR/94, 
WT/Let/809 
- 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 
- -  Other 50 50 **   2933.29.00 UR/94, 
WT/Let/809 
- 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 
- -  Piperidine and its salts 50 50 **   2933.32.00 UR/94, 
WT/Let/809 
- -  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 thereof 50 50 **   2933.33.00 UR/94, 
WT/Let/809 
Page 54 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Other 50 50 **   2933.39.00 UR/94, 
WT/Let/809 
- 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 
- -  Other 50 50 **   2933.49.00 UR/94, 
WT/Let/809 
- 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 
- -  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 thereof 50 50 **   2933.53.00 UR/94, 
WT/Let/809 
- -  Other derivatives of malonylurea (barbituric acid); salts thereof 50 50 **   2933.54.00 UR/94, 
WT/Let/809 
- -  Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof 50 50 **   2933.55.00 UR/94, 
WT/Let/809 
- -  Other 50 50 **   2933.59.00 UR/94, 
WT/Let/809 
- 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 
- -  Other 50 50 **   2933.69.00 UR/94, 
WT/Let/809 
- Lactams :    2933.7 
- -  6-Hexanelactam (epsilon-caprolactam) 50 50 **   2933.71.00 UR/94, 
WT/Let/809 
- -  Clobazam (INN) and methyprylon (INN) 50 50 **   2933.72.00 UR/94, 
WT/Let/809 
Page 55 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Other lactams 50 50 **   2933.79.00 UR/94, 
WT/Let/809 
- 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 thereof 50 50 **   2933.91.00 UR/94, 
WT/Let/809 
- -  Other 50 50 **   2933.99.00 UR/94, 
WT/Let/809 
Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds.    2934 
- Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure 50 50 **   2934.10.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Compounds containing in the structure a benzothiazole ring- system (whether or not hydrogenated), not further fused 50 50 **   2934.20.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Compounds containing in the structure a phenothiazine ring- system (whether or not hydrogenated), not further fused 50 50 **   2934.30.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Other :    2934.9 
- -  Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereof 50 50 **   2934.91.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Page 56 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Other 50 50 **   2934.99.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones.    2937 
- Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues :    2937.1 
- -  Somatotropin, its derivatives and structural analogues 50 50 **   2937.11.00 UR/94, 
WT/Let/809 
- -  Insulin and its salts 50 50 **   2937.12.00 UR/94, 
WT/Let/809 
- -  Other 50 50 **   2937.19.00 UR/94, 
WT/Let/809 
- Steroidal hormones, their derivatives and structural analogues :    2937.2 
- -  Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone) 50 50 **   2937.21.00 UR/94, 
WT/Let/809 
- -  Halogenated derivatives of corticosteroidal hormones 50 50 **   2937.22.00 UR/94, 
WT/Let/809 
- -  Oestrogens and progestogens 50 50 **   2937.23.00 UR/94, 
WT/Let/809 
- -  Other 50 50 **   2937.29.00 UR/94, 
WT/Let/809 
- Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues 50 50 **   2937.50.00 UR/94, 
WT/Let/809 
- Other 50 50 **   2937.90.00 UR/94, 
WT/Let/809 
Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and othe r 
derivatives.    2939 
- Alkaloids of opium and their derivatives; salts thereof :    2939.1 
Page 57 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  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 alkaloids 40 20 *   2939.11.10 UR/94, 
WT/Let/809, 
WT/Let/995 
- - - Other 50 50 **   2939.11.90 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 50 50 **   2939.19.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Alkaloids of cinchona and their derivatives; salts thereof 50 50 **   2939.20.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Caffeine and its salts 50 50 **   2939.30.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Ephedrines and their salts :    2939.4 
- -  Ephedrine and its salts 50 50 **   2939.41.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Pseudoephedrine (INN) and its salts 50 50 **   2939.42.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Cathine (INN) and its salts 50 50 **   2939.43.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Norephedrine and its salts 50 50 **   2939.44.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 50 50 **   2939.49.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Page 58 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- 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 
- -  Other 50 50 **   2939.59.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- 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 
- -  Ergotamine (INN) and its salts 50 50 **   2939.62.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Lysergic acid and its salts 50 50 **   2939.63.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 50 50 **   2939.69.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Other :    2939.9 
- -  Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof 50 50 **   2939.91.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 50 50 **   2939.99.00 UR/94, 
WT/Let/809, 
WT/Let/995 
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 and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes 30 20 *   3002.10.00 UR/94, 
WT/Let/809 
Page 59 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- Vaccines for human medicine 30 20 *   3002.20.00 UR/94, 
WT/Let/809 
- Vaccines for veterinary medicine 30 20 *   3002.30.00 UR/94, 
WT/Let/809 
- 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 
- - - Other 30 20 *   3002.90.19 UR/94, 
WT/Let/809 
- - Other 30 20 *   3002.90.90 UR/94, 
WT/Let/809 
Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives.    3201 
- Quebracho extract 50 50 **   3201.10.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- Wattle extract 50 50 **   3201.20.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- Other 50 50 **   3201.90.00 UR/94, 
WT/Let/733, 
WT/Let/995 
Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed.    3702 
- For X-ray 50 50 **   3702.10.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Other film, without perforations, of a width not exceeding 105 mm :    3702.3 
- -  For colour photography (polychrome) 50 50 **   3702.31.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Page 60 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Other, with silver halide emulsion 50 50 **   3702.32.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Other 50 50 **   3702.39.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Other film, without perforations, of a width exceeding 105 mm :    3702.4 
- -  Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome) 50 50 **   3702.41.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography 50 50 **   3702.42.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Of a width exceeding 610 mm and of a length not exceeding 200 m 50 50 **   3702.43.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Of a width exceeding 105 mm but not exceeding 610 mm 50 50 **   3702.44.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Other film, for colour photography (polychrome) :    3702.5 
- -  Of a width not exceeding 16 mm 50 50 **   3702.52.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides 50 50 **   3702.53.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides 50 50 **   3702.54.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m 50 50 **   3702.55.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Of a width exceeding 35 mm 50 50 **   3702.56.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Other :    3702.9 
Page 61 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Of a width not exceeding 35 mm and of a length not exceeding 30 m 50 50 **   3702.96.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Of a width not exceeding 35 mm and of a length exceeding 30 m 50 50 **   3702.97.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Of a width exceeding 35 mm 50 50 **   3702.98.00 UR/94, 
WT/Let/809, 
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 30 20 *   3808.50.00 UR/94, 
WT/Let/995 
- Other :    3808.9 
- -  Insecticides 30 20 *   3808.91.00 UR/94, 
WT/Let/995 
- -  Fungicides 30 20 *   3808.92.00 UR/94, 
WT/Let/995 
- -  Herbicides, anti-sprouting products and plant-growth regulators 30 20 *   3808.93.00 UR/94, 
WT/Let/995 
- -  Disinfectants 30 20 *   3808.94.00 UR/94, 
WT/Let/995 
- -  Other 30 20 *   3808.99.00 UR/94, 
WT/Let/995 
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 
- Non-agglomerated metal carbides mixed together or with metallic binders 50 50 **   3824.30.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Page 62 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- Prepared additives for cements, mortars or concretes 50 50 **   3824.40.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Non-refractory mortars and concretes 50 50 **   3824.50.00 UR/94, 
WT/Let/809, 
WT/Let/995 
-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 
- -  Containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes 50 50 **   3824.72.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Containing hydrobromofluorocarbons (HBFCs) 50 50 **   3824.73.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  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 
- -  Containing carbon tetrachloride 50 50 **   3824.75.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Containing 1,1,1-trichloroethane (methyl chloroform) 50 50 **   3824.76.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Containing bromomethane (methyl bromide) or bromochloromethane 50 50 **   3824.77.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  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 
- -  Other 50 50 **   3824.79.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Page 63 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
-Mixtures and preparations containing oxirane (ethylene oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or tris(2,3- dibromopropyl) phosphate :    3824.8 
- -  Containing oxirane (ethylene oxide) 50 50 **   3824.81.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) 50 50 **   3824.82.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- -  Containing tris(2,3-dibromopropyl) phosphate 50 50 **   3824.83.00 UR/94, 
WT/Let/809, 
WT/Let/995 
- Other 50 50 **   3824.90.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals.    3826 
Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals. 50 50 **   3826.00.00 UR/94, 
WT/Let/809, 
WT/Let/995 
Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.    3907 
- Polyacetals 50 50 **   3907.10.00 UR/94, 
WT/Let/995 
- Other polyethers 50 50 **   3907.20.00 UR/94, 
WT/Let/995 
- Epoxide resins 50 50 **   3907.30.00 UR/94, 
WT/Let/995 
- Polycarbonates 50 50 **   3907.40.00 UR/94, 
WT/Let/995 
- Alkyd resins 50 50 **   3907.50.00 UR/94, 
WT/Let/995 
- Poly(ethylene terephthalate) 50 50 **   3907.60.00 UR/94, 
WT/Let/995 
Page 64 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- Poly(lactic acid) 50 50 **   3907.70.00 UR/94, 
WT/Let/995 
- Other polyesters :    3907.9 
- -  Unsaturated 50 50 **   3907.91.00 UR/94, 
WT/Let/995 
- -  Other 50 50 **   3907.99.00 UR/94, 
WT/Let/995 
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 
- Articles of apparel and clothing accessories (including gloves, mittens and mitts) 50 50 **   3926.20.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- Fittings for furniture, coachwork or the like 50 50 **   3926.30.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- Statuettes and other ornamental articles 50 50 **   3926.40.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- Other 50 50 **   3926.90.00 UR/94, 
WT/Let/733, 
WT/Let/995 
Fuel wood, in logs, in billets, in twigs, in faggot s 
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 50 50 **   4401.10.00 UR/94 
- Wood in chips or particles :    4401.2 
- -  Coniferous 50 50 **   4401.21.00 UR/94 
- -  Non-coniferous 50 50 **   4401.22.00 UR/94 
- Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms :    4401.3 
- -  Wood pellets 50 50 **   4401.31.00 UR/94 
Page 65 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Other 50 50 **   4401.39.00 UR/94 
Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48.03.    4808 
- Corrugated paper and paperboard, whether or not perforated 50 50 **   4808.10.00 UR/94, 
WT/Let/809 
- Kraft paper, creped or crinkled, whether or not embossed or perforated 50 50 **   4808.40.00 UR/94, 
WT/Let/809 
- Other 50 50 **   4808.90.00 UR/94, 
WT/Let/809 
Wallpaper and similar wall coverings; window transparencies of paper.    4814 
-Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics 50 50 **   4814.20.00 UR/94, 
WT/Let/995 
- Other 50 50 **   4814.90.00 UR/94, 
WT/Let/995 
Woven pile fabrics and chenille fabrics, other than fabrics of heading 58.02 or 58.06.    5801 
- Of wool or fine animal hair 50 50 **   5801.10.00 UR/94 
- Of cotton :    5801.2 
- -  Uncut weft pile fabrics 50 50 **   5801.21.00 UR/94 
- -  Cut corduroy 50 50 **   5801.22.00 UR/94 
- -  Other weft pile fabrics 50 50 **   5801.23.00 UR/94 
- -  Chenille fabrics 50 50 **   5801.26.00 UR/94 
- -  Warp pile fabrics 50 50 **   5801.27.00 UR/94 
- Of man-made fibres :    5801.3 
- -  Uncut weft pile fabrics 50 50 **   5801.31.00 UR/94 
- -  Cut corduroy 50 50 **   5801.32.00 UR/94 
- -  Other weft pile fabrics 50 50 **   5801.33.00 UR/94 
- -  Chenille fabrics 50 50 **   5801.36.00 UR/94 
- -  Warp pile fabrics 50 50 **   5801.37.00 UR/94 
- Of other textile materials 50 50 **   5801.90.00 UR/94 
Page 66 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
Women's or girls' slips, petticoats, briefs, pantie s, 
nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted.    6108 
- Slips and petticoats :    6108.1 
- -  Of man-made fibres 50 50 **   6108.11.00 UR/94 
- -  Of other textile materials 50 50 **   6108.19.00 UR/94 
- Briefs and panties :    6108.2 
- -  Of cotton 50 50 **   6108.21.00 UR/94 
- -  Of man-made fibres 50 50 **   6108.22.00 UR/94 
- -  Of other textile materials 50 50 **   6108.29.00 UR/94 
- Nightdresses and pyjamas :    6108.3 
- -  Of cotton 50 50 **   6108.31.00 UR/94 
- -  Of man-made fibres 50 50 **   6108.32.00 UR/94 
- -  Of other textile materials 50 50 **   6108.39.00 UR/94 
- Other :    6108.9 
- -  Of cotton 50 50 **   6108.91.00 UR/94 
- -  Of man-made fibres 50 50 **   6108.92.00 UR/94 
- -  Of other textile materials 50 50 **   6108.99.00 UR/94 
Babies' garments and clothing accessories, knitted or crocheted.    6111 
- Of cotton 50 50 **   6111.20.00 UR/94, 
WT/Let/995 
- Of synthetic fibres 50 50 **   6111.30.00 UR/94, 
WT/Let/995 
- Of other textile materials 50 50 **   6111.90.00 UR/94, 
WT/Let/995 
Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07.    6113 
Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07. 50 50 **   6113.00.00 UR/94 
Women's or girls' singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas,  
negligees, bathrobes, dressing gowns and similar articles.    6208 
- Slips and petticoats :    6208.1 
Page 67 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Of man-made fibres 50 50 **   6208.11.00 UR/94 
- -  Of other textile materials 50 50 **   6208.19.00 UR/94 
- Nightdresses and pyjamas :    6208.2 
- -  Of cotton 50 50 **   6208.21.00 UR/94 
- -  Of man-made fibres 50 50 **   6208.22.00 UR/94 
- -  Of other textile materials 50 50 **   6208.29.00 UR/94 
- Other :    6208.9 
- -  Of cotton 50 50 **   6208.91.00 UR/94 
- -  Of man-made fibres 50 50 **   6208.92.00 UR/94 
- -  Of other textile materials 50 50 **   6208.99.00 UR/94 
Babies' garments and clothing accessories.    6209 
- Of cotton 50 50 **   6209.20.00 UR/94, 
WT/Let/995 
- Of synthetic fibres 50 50 **   6209.30.00 UR/94, 
WT/Let/995 
- Of other textile materials 50 50 **   6209.90.00 UR/94, 
WT/Let/995 
Garments, made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07.    6210 
- Of fabrics of heading 56.02 or 56.03 50 50 **   6210.10.00 UR/94 
- Other garments, of the type described in subheadings 6201.11 to 6201.19 50 50 **   6210.20.00 UR/94 
- Other garments, of the type described in subheadings 6202.11 to 6202.19 50 50 **   6210.30.00 UR/94 
- Other men's or boys' garments 50 50 **   6210.40.00 UR/94 
- Other women's or girls' garments 50 50 **   6210.50.00 UR/94 
Track suits, ski suits and swimwear; other garments.    6211 
- Swimwear :    6211.1 
- -  Men's or boys' 50 50 **   6211.11.00 UR/94, 
WT/Let/995 
- -  Women's or girls' 50 50 **   6211.12.00 UR/94, 
WT/Let/995 
- Ski suits 50 50 **   6211.20.00 UR/94, 
WT/Let/995 
- Other garments, men's or boys' :    6211.3 
Page 68 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Of cotton 50 50 **   6211.32.00 UR/94, 
WT/Let/995 
- -  Of man-made fibres 50 50 **   6211.33.00 UR/94, 
WT/Let/995 
- -  Of other textile materials 50 50 **   6211.39.00 UR/94, 
WT/Let/995 
- Other garments, women's or girls' :    6211.4 
- -  Of cotton 50 50 **   6211.42.00 UR/94, 
WT/Let/995 
- -  Of man-made fibres 50 50 **   6211.43.00 UR/94, 
WT/Let/995 
- -  Of other textile materials 50 50 **   6211.49.00 UR/94, 
WT/Let/995 
Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods.    6306 
- Tarpaulins, awnings and sunblinds :    6306.1 
- -  Of synthetic fibres 50 50 **   6306.12.00 UR/94, 
WT/Let/995 
- -  Of other textile materials 50 50 **   6306.19.00 UR/94, 
WT/Let/995 
- Tents :    6306.2 
- -  Of synthetic fibres 50 50 **   6306.22.00 UR/94, 
WT/Let/995 
- -  Of other textile materials 50 50 **   6306.29.00 UR/94, 
WT/Let/995 
- Sails 50 50 **   6306.30.00 UR/94, 
WT/Let/995 
- Pneumatic mattresses 50 50 **   6306.40.00 UR/94, 
WT/Let/995 
- Other 50 50 **   6306.90.00 UR/94, 
WT/Let/995 
Other made up articles, including dress patterns.    6307 
- Floor-cloths, dish-cloths, dusters and similar cleaning cloths 50 50 **   6307.10.00 UR/94 
- Life-jackets and life-belts 50 50 **   6307.20.00 UR/94 
- Other 50 50 **   6307.90.00 UR/94 
Page 69 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, a nd 
parts thereof.    6406 
- Uppers and parts thereof, other than stiffeners 50 50 **   6406.10.00 UR/94 
- Outer soles and heels, of rubber or plastics 50 50 **   6406.20.00 UR/94 
- Other 50 50 **   6406.90.00 UR/94 
Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in  
the piece (but not in strips), whether or not lined  
or trimmed; hair-nets of any material, whether or not lined or trimmed.    6505 
Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in  
the piece (but not in strips), whether or not lined  
or trimmed; hair-nets of any material, whether or not lined or trimmed. 50 50 **   6505.00.00 UR/94, 
WT/Let/995 
Articles of asbestos-cement, of cellulose fibre- cement or the like.    6811 
- Containing asbestos 50 50 **   6811.40.00 UR/94, 
WT/Let/995 
- Not containing asbestos :    6811.8 
- -  Corrugated sheets 50 50 **   6811.81.00 UR/94, 
WT/Let/995 
- -  Other sheets, panels, tiles and similar articl es 50 50 **   6811.82.00 UR/94, 
WT/Let/995 
- -  Other articles 50 50 **   6811.89.00 UR/94, 
WT/Let/995 
Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included.    7319 
- Safety pins and other pins 50 50 **   7319.40.00 UR/94, 
WT/Let/995 
- Other 50 50 **   7319.90.00 UR/94, 
WT/Let/995 
Page 70 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of  
copper; sanitary ware and parts thereof, of copper.   7418 
- Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like 50 50 **   7418.10.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- Sanitary ware and parts thereof 50 50 **   7418.20.00 UR/94, 
WT/Let/733, 
WT/Let/995 
Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of  
aluminium; sanitary ware and parts thereof, of aluminium.    7615 
- Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like 50 50 **   7615.10.00 UR/94, 
WT/Let/733 
- Sanitary ware and parts thereof 50 50 **   7615.20.00 UR/94, 
WT/Let/733 
Hand tools, the following : spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.   8201 
- Spades and shovels 35 20 *   8201.10.00 UR/94 
- Mattocks, picks, hoes and rakes 35 20 *   8201.30.00 UR/94 
- Axes, bill hooks and similar hewing tools 35 20 *   8201.40.00 UR/94 
- Secateurs and similar one-handed pruners and shears (including poultry shears) 35 20 *   8201.50.00 UR/94 
- Hedge shears, two-handed pruning shears and similar two-handed shears 35 20 *   8201.60.00 UR/94 
- Other hand tools of a kind used in agriculture, horticulture or forestry 35 20 *   8201.90.00 UR/94 
Page 71 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks.    8205 
- Drilling, threading or tapping tools 35 20 *   8205.10.00 UR/94 
- Hammers and sledge hammers 35 20 *   8205.20.00 UR/94 
- Planes, chisels, gouges and similar cutting tools  
for working wood 35 20 *   8205.30.00 UR/94 
- Screwdrivers 35 20 *   8205.40.00 UR/94 
- Other hand tools (including glaziers' diamonds) :    8205.5 
- -  Household tools 35 20 *   8205.51.00 UR/94 
- -  Other 35 20 *   8205.59.00 UR/94 
- Blow lamps 35 20 *   8205.60.00 UR/94 
- Vices, clamps and the like 35 20 *   8205.70.00 UR/94 
- Other, including sets of articles of two or more of subheadings of this heading 35 20 *   8205.90.00 UR/94 
Sewing machines, other than book-sewing machines of heading 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine needles.    8452 
- Sewing machines of the household type 50 50 **   8452.10.00 UR/94 
- Other sewing machines :    8452.2 
- -  Automatic units 50 50 **   8452.21.00 UR/94 
- -  Other 50 50 **   8452.29.00 UR/94 
- Sewing machine needles 50 50 **   8452.30.00 UR/94 
- Furniture, bases and covers for sewing machines and parts thereof; other parts of sewing machines 50 50 **   8452.90.00 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 
- Operated by laser or other light or photon beam processes 50 50 **   8456.10.00 UR/94, 
WT/Let/733, 
WT/Let/995 
Page 72 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- Operated by ultrasonic processes 50 50 **   8456.20.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- Operated by electro-discharge processes 50 50 **   8456.30.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- Other    8456.90 
- - Water-jet cutting machines 30 0   8456.90.10 UR/94, 
WT/Let/733, 
WT/Let/995 
- - Other 50 50 **   8456.90.90 UR/94, 
WT/Let/733, 
WT/Let/995 
Parts and accessories suitable for use solely or principally with the machines of headings 84.56 to 84.65, including work or tool holders, self- opening dieheads, dividing heads and other special attachments for machine-tools; tool holders for any type of tool for working in the hand.    8466 
-Tool holders and self-opening dieheads 50 50 **   8466.10.00 UR/94, 
WT/Let/995 
-Work holders 50 50 **   8466.20.00 UR/94, 
WT/Let/995 
- Dividing heads and other special attachments for machine-tools 50 50 **   8466.30.00 UR/94, 
WT/Let/995 
- Other :    8466.9 
- -  For machines of heading 84.64 50 50 **   8466.91.00 UR/94, 
WT/Let/995 
- -  For machines of heading 84.65 50 50 **   8466.92.00 UR/94, 
WT/Let/995 
- -  For machines of headings 84.56 to 84.61    8466.93 
- - - Water-jet cutting machines 30 0   8466.93.10 UR/94, 
WT/Let/733, 
WT/Let/995 
- - - Other 50 50 **   8466.93.90 UR/94, 
WT/Let/995 
- -  For machines of heading 84.62 or 84.63 50 50 **   8466.94.00 UR/94, 
WT/Let/995 
Page 73 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter.    8479 
-Machinery for public works, building or the like 30 0   8479.10.00 UR/94, 
WT/Let/733, 
WT/Let/995 
-Machinery for the extraction or preparation of animal or fixed vegetable fats or oils 30 0   8479.20.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork 30 0   8479.30.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- Rope or cable-making machines 30 0   8479.40.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- Industrial robots, not elsewhere specified or included 30 0   8479.50.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- Evaporative air coolers 30 0   8479.60.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- Passenger boarding bridges :    8479.7 
- -  Of a kind used in airports 30 0   8479.71.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- -  Other 30 0   8479.79.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- Other machines and mechanical appliances :    8479.8 
- -  For treating metal, including electric wire co il- 
winders 30 0   8479.81.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- -  Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines 30 0   8479.82.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- -  Other 30 0   8479.89.00 UR/94, 
WT/Let/733, 
WT/Let/995 
Page 74 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- Parts 30 0   8479.90.00 UR/94, 
WT/Let/733, 
WT/Let/995 
Electric accumulators, including separators therefor, whether or not rectangular (including square).    8507 
- Lead-acid, of a kind used for starting piston engines 50 50 **   8507.10.00 UR/94, 
WT/Let/733 
- Other lead-acid accumulators 50 50 **   8507.20.00 UR/94, 
WT/Let/733 
- Nickel-cadmium 50 50 **   8507.30.00 UR/94, 
WT/Let/733 
- Nickel-iron 50 50 **   8507.40.00 UR/94, 
WT/Let/733 
- Nickel-metal hydride 50 50 **   8507.50.00 UR/94, 
WT/Let/733 
- Lithium-ion 50 50 **   8507.60.00 UR/94, 
WT/Let/733 
- Other accumulators 50 50 **   8507.80.00 UR/94, 
WT/Let/733 
- Parts 50 50 **   8507.90.00 UR/94, 
WT/Let/733 
Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37.    8523 
-Magnetic media :    8523.2 
- -  Cards incorporating a magnetic stripe 50 50 **   8523.21.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- -  Other 50 50 **   8523.29.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- Optical media :    8523.4 
- -  Unrecorded 50 50 **   8523.41.00 UR/94, 
WT/Let/733, 
WT/Let/995 
Page 75 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Other 50 50 **   8523.49.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- Semiconductor media :    8523.5 
- -  Solid-state non-volatile storage devices 50 50 **   8523.51.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- -  «Smart cards» 50 50 **   8523.52.00 UR/94, 
WT/Let/733, WT/Let/809, 
WT/Let/995 
- -  Other 50 50 **   8523.59.00 UR/94, 
WT/Let/733, 
WT/Let/995 
- Other 50 50 **   8523.80.00 UR/94, 
WT/Let/733, 
WT/Let/995 
Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes).    8540 
- Cathode-ray television picture tubes, including video monitor cathode-ray tubes :    8540.1 
- -  Colour 50 50 **   8540.11.00 UR/94, 
WT/Let/733 
- -  Monochrome 50 50 **   8540.12.00 UR/94, 
WT/Let/733 
-Television camera tubes; image converters and intensifiers; other photo-cathode tubes 50 50 **   8540.20.00 UR/94, 
WT/Let/733 
- Data/graphic display tubes, monochrome; data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm 50 50 **   8540.40.00 UR/94, 
WT/Let/733 
- Other cathode-ray tubes 50 50 **   8540.60.00 UR/94, 
WT/Let/733 
-Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes :    8540.7 
Page 76 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Magnetrons 50 50 **   8540.71.00 UR/94, 
WT/Let/733 
- -  Other 50 50 **   8540.79.00 UR/94, 
WT/Let/733 
- Other valves and tubes :    8540.8 
- -  Receiver or amplifier valves and tubes 50 50 **   8540.81.00 UR/94, 
WT/Let/733 
- -  Other 50 50 **   8540.89.00 UR/94, 
WT/Let/733 
- Parts :    8540.9 
- -  Of cathode-ray tubes 50 50 **   8540.91.00 UR/94, 
WT/Let/733 
- -  Other 50 50 **   8540.99.00 UR/94, 
WT/Let/733 
Parts and accessories of vehicles of headings 87.11 to 87.13.    8714 
- Of motorcycles (including mopeds) 50 50 **   8714.10.00 UR/94 
- Of carriages for disabled persons 50 50 **   8714.20.00 UR/94 
- Other :    8714.9 
- -  Frames and forks, and parts thereof 50 50 **   8714.91.00 UR/94 
- -  Wheel rims and spokes 50 50 **   8714.92.00 UR/94 
- -  Hubs, other than coaster braking hubs and hub brakes, and free- wheel sprocket-wheels 50 50 **   8714.93.00 UR/94 
- -  Brakes, including coaster braking hubs and hub brakes, and parts thereof 50 50 **   8714.94.00 UR/94 
- -  Saddles 50 50 **   8714.95.00 UR/94 
- -  Pedals and crank-gear, and parts thereof 50 50 **   8714.96.00 UR/94 
- -  Other 50 50 **   8714.99.00 UR/94 
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 
- Projectors 50 50 **   9007.20.00 UR/94, 
WT/Let/733 
- Parts and accessories :    9007.9 
Page 77 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  For cameras 50 50 **   9007.91.00 UR/94, 
WT/Let/733 
- -  For projectors 50 50 **   9007.92.00 UR/94, 
WT/Let/733 
Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers.    9008 
- Projectors, enlargers and reducers 50 50 **   9008.50.00 UR/94 
- Parts and accessories 50 50 **   9008.90.00 UR/94 
Clock movements, complete and assembled.    9109 
- Electrically operated 50 50 **   9109.10.00 UR/94, 
WT/Let/733 
- Other 50 50 **   9109.90.00 UR/94, 
WT/Let/733 
Other clock or watch parts.    9114 
- Springs, including hair-springs 50 50 **   9114.10.00 UR/94 
- Dials 50 50 **   9114.30.00 UR/94 
- Plates and bridges 50 50 **   9114.40.00 UR/94 
- Other 50 50 **   9114.90.00 UR/94 
Military weapons, other than revolvers, pistols and the arms of heading 93.07.    9301 
- Artillery weapons (for example, guns, howitzers and mortars) 50 50 **   9301.10.00 UR/94, 
WT/Let/809 
- Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors 50 50 **   9301.20.00 UR/94, 
WT/Let/809 
- Other 50 50 **   9301.90.00 UR/94, 
WT/Let/809 
Parts and accessories of articles of headings 93.01 to 93.04.    9305 
- Of revolvers or pistols 50 50 **   9305.10.00 UR/94, 
WT/Let/809 
- Of shotguns or rifles of heading 93.03 50 50 **   9305.20.00 UR/94, 
WT/Let/809 
- Other :    9305.9 
- -  Of military weapons of heading 93.01 50 50 **   9305.91.00 UR/94, 
WT/Let/809 
Page 78 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
- -  Other 50 50 **   9305.99.00 UR/94, 
WT/Let/809 
Video game consoles and machines, articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment.    9504 
- Articles and accessories for billiards of all kin ds 50 50 **   9504.20.00 UR/94, 
WT/Let/809 
- Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment 50 50 **   9504.30.00 UR/94, 
WT/Let/809 
- Playing cards 50 50 **   9504.40.00 UR/94, 
WT/Let/809 
-Video game consoles and machines, other than those of subheading 9504.30 50 50 **   9504.50.00 UR/94, 
WT/Let/809 
- Other 50 50 **   9504.90.00 UR/94, 
WT/Let/809 
Ball point pens; felt tipped and other porous- tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders,  
pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 96.09.    9608 
- Ball point pens 50 50 **   9608.10.00 UR/94 
- Felt tipped and other porous-tipped pens and markers 50 50 **   9608.20.00 UR/94 
- Fountain pens, stylograph pens and other pens 50 50 **   9608.30.00 UR/94 
- Propelling or sliding pencils 50 50 **   9608.40.00 UR/94 
- Sets of articles from two or more of the foregoing subheadings 50 50 **   9608.50.00 UR/94 
- Refills for ball point pens, comprising the ball point and ink- reservoir 50 50 **   9608.60.00 UR/94 
- Other :    9608.9 
- -  Pen nibs and nib points 50 50 **   9608.91.00 UR/94 
- -  Other 50 50 **   9608.99.00 UR/94 
Page 79 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound rate of duty 
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012) Other terms 
and 
conditions 
9
Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material.    9619 
Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material.    9619.00 
Of paper pulp, paper, cellulose wadding or webs of cellulose fibres 50 50 **   9619.00.10 UR/94 
Of wadding of textile material 50 50 **   9619.00.20 UR/94 
Other 50 50 **   9619.00.90 UR/94, 
WT/Let/733, 
WT/Let/995 
Page 80 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PAR T I - SECTION II G/MA/TAR/RS/544