SCHEDULE CXX - SIERRA LEONE
2 August 2018
Page 5 WT/Let/1390SCHEDULE CXX - SIERRA LEONE
PART I - MOST-FAVOURED-NATION TARIFF
SECTION I – AGRIC ULTURAL PRODUCTS
SECTION I–A - TARIFFSThis schedule is authentic only in the English language
HEADNOTES:
OTHER DUTIES AND CHARGES: * sales tax .
Ex Description of products
Ad val. 
(%)OtherOther duties 
and chargesSpecial  
safeguard
From ToBase rate of duty Implementation 
periodInitial 
negotiating
 rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 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 6 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N I-A WT/Let/1390Ex Description of products
Ad val. 
(%)OtherOther duties 
and chargesSpecial  
safeguard
From ToBase rate of duty Implementation 
periodInitial 
negotiating
 rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 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 7 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N I-A WT/Let/1390Ex Description of products
Ad val. 
(%)OtherOther duties 
and chargesSpecial  
safeguard
From ToBase rate of duty Implementation 
periodInitial 
negotiating
 rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 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 8 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N I-A WT/Let/1390Ex Description of products
Ad val. 
(%)OtherOther duties 
and chargesSpecial  
safeguard
From ToBase rate of duty Implementation 
periodInitial 
negotiating
 rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 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 9 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N I-A WT/Let/1390Ex Description of products
Ad val. 
(%)OtherOther duties 
and chargesSpecial  
safeguard
From ToBase rate of duty Implementation 
periodInitial 
negotiating
 rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 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 10 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N I-A WT/Let/1390Ex Description of products
Ad val. 
(%)OtherOther duties 
and chargesSpecial  
safeguard
From ToBase rate of duty Implementation 
periodInitial 
negotiating
 rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 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 11 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N I-A WT/Let/1390Ex Description of products
Ad val. 
(%)OtherOther duties 
and chargesSpecial  
safeguard
From ToBase rate of duty Implementation 
periodInitial 
negotiating
 rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 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 
Pimenta40 20 *   0709.60.00 UR/94, 
WT/Let/809, 
WT/Let/995
Page 12 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N I-A WT/Let/1390Ex Description of products
Ad val. 
(%)OtherOther duties 
and chargesSpecial  
safeguard
From ToBase rate of duty Implementation 
periodInitial 
negotiating
 rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 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.) Wilczek40 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 13 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N I-A WT/Let/1390Ex Description of products
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(%)OtherOther duties 
and chargesSpecial  
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From ToBase rate of duty Implementation 
periodInitial 
negotiating
 rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 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, frozen 
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 14 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N I-A WT/Let/1390Ex Description of products
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(%)OtherOther duties 
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periodInitial 
negotiating
 rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 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 15 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N I-A WT/Let/1390Ex Description of products
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(%)OtherOther duties 
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From ToBase rate of duty Implementation 
periodInitial 
negotiating
 rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 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 
loganberries40 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 Vaccinium40 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 16 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N I-A WT/Let/1390Ex Description of products
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(%)OtherOther duties 
and chargesSpecial  
safeguard
From ToBase rate of duty Implementation 
periodInitial 
negotiating
 rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 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 17 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N I-A WT/Let/1390Ex Description of products
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and chargesSpecial  
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 rightEarlier legal 
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Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 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 
Chapter40 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 18 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N I-A WT/Let/1390Ex Description of products
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(%)OtherOther duties 
and chargesSpecial  
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periodInitial 
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 rightEarlier legal 
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Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 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 19 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N I-A WT/Let/1390Ex Description of products
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periodInitial 
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 rightEarlier legal 
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Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 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 20 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N I-A WT/Let/1390Ex Description of products
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(%)OtherOther duties 
and chargesSpecial  
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periodInitial 
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 rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 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 than 
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
- Other 40 20 *   1501.90.00 UR/94
Page 21 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N I-A WT/Let/1390Ex Description of products
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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
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 Chapter40 20 *   1701.13.00 UR/94
- -  Other cane sugar 40 20 *   1701.14.00 UR/94
- Other :    1701.9
- -  Containing added flavouring or colouring 
matter40 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 included.   2008
- Nuts, ground-nuts and other seeds, whether or 
not mixed together :   2008.1
- -  Ground-nuts 40 20 *   2008.11.00 UR/94, 
WT/Let/733
- -  Other, including mixtures 40 20 *   2008.19.00 UR/94, 
WT/Let/733
- Pineapples 40 20 *   2008.20.00 UR/94, 
WT/Let/733
- Citrus fruit 40 20 *   2008.30.00 UR/94, 
WT/Let/733
Page 22 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N I-A WT/Let/1390Ex Description of products
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and chargesSpecial  
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periodInitial 
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Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012)Other 
terms and 
conditions
10
- 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 v alue 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
- -  Other 40 20 *   2009.29.00 UR/94, 
WT/Let/809
Page 23 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N I-A WT/Let/1390Ex Description of products
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 rightEarlier legal 
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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
- 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) 
juice40 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
- Smoking tobacco, whether or not containing 
tobacco substitutes in any proportion :   2403.1
Page 24 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N I-A WT/Let/1390Ex Description of products
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(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012)Other 
terms and 
conditions
10
- -  Water pipe tobacco specified in Subheading 
Note 1 to this Chapter40 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 proteins40 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 25 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N I-A WT/Let/1390Ex Description of products
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(%)OtherOther duties 
and chargesSpecial  
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periodInitial 
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 rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 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 reversible40 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 reversible40 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 reversible40 20 *   4101.90.10 UR/94, 
WT/Let/809
- - Other 50 50 **   4101.90.90 UR/94, 
WT/Let/809
Page 26 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N I-A WT/Let/1390SCHEDULE CXX - SIERRA LEONE
PART I - MOST-FAVOURED-NATION TARIFF
SECTION II – OTHER PRODUCTSThis schedule is authentic only in the English language
HEADNOTES:
OTHER DUTIES AND CHARGES: ** 20% s ales tax, 30% excise tax (Sel ective) .
Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 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 27 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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(%)OtherOther duties 
and charges
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 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 28 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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(%)OtherOther duties 
and charges
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 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 29 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 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 30 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 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 31 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 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 32 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 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 33 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 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 34 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 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 35 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 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 36 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 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 
Muraenolepididae50 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 
Muraenolepididae50 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 37 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 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 38 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 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
- -  Other 50 50 **   0304.99.00 UR/94, 
WT/Let/995
Page 39 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
Fish, dried, salted or in brine; smoked fish, 
whether or not cooked before or during the 
smoking process; flours, meals and pellets of fish, 
fit for human consumption.   0305
- Flours, meals and pellets of fish, fit for human 
consumption50 50 **   0305.10.00 UR/94
- Livers and roes of fish, dried, smoked, salted or 
in brine50 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 
Muraenolepididae50 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 40 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 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 41 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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periodInitial 
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Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 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 pellets 
of crustaceans, fit for human consumption.   0306
- Frozen :    0306.1
- -  Rock lobster and other sea crawfish 
(Palinurus spp., Panulirus spp., Jasus spp.)50 50 **   0306.11.00 UR/94
- -  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 consumption50 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 consumption50 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 42 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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periodInitial 
negotiating 
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instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 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 for 
human consumption :   0307.9
- -  Live, fresh or chilled 50 50 **   0307.91.00 UR/94
- -  Other 50 50 **   0307.99.00 UR/94
Page 43 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
Aquatic invertebrates other than crustaceans and 
molluscs, live, fresh, chilled, frozen, dried, salted 
or in brine; smoked aquatic invertebrates other 
than crustaceans and molluscs, whether or not 
cooked before or during the smoking process; 
flours, meals and pellets of aquatic invertebrates 
other than crustaceans and molluscs, fit for 
human consumption.   0308
- Sea cucumbers (Stichopus japonicus, 
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
- Crab 50 50 **   1605.10.00 UR/94
Page 44 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- 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
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
Page 45 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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and charges
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- 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 oils50 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
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
Page 46 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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and charges
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- -  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 
defined50 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
Phosphides, whether or n ot chemically defined, 
excluding ferrophosphorus.   2848
Phosphides, whether or n ot chemically defined, 
excluding ferrophosphorus.50 50 **   2848.00.00 UR/94, 
WT/Let/733, 
WT/Let/995
Carbides, whether or n ot chemically defined.    2849
- Of calcium 50 50 **   2849.10.00 UR/94, 
WT/Let/995
Page 47 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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periodInitial 
negotiating 
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instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- 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 chemicall y defined, other than 
compounds which are also carbides of heading 
28.49.   2850
Hydrides, nitrides, azides, silicides and borides, 
whether or not chemicall y 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 chemicall y 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
- -  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
Page 48 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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and charges
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- -  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
- 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
Page 49 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- -  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 
dibromotetrafluoroethanes50 50 **   2903.76.00 UR/94, 
WT/Let/809, 
WT/Let/995
- -  Other, perhalogenated only with fluorine and 
chlorine50 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
- -  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-
dichlorobenzene50 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
Page 50 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
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 
salts50 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
- -  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
Page 51 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- -  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
- -  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 
function50 50 **   2914.50.00 UR/94, 
WT/Let/809
- Quinones :    2914.6
Page 52 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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periodInitial 
negotiating 
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instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- -  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 
derivatives50 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 salts 
and esters50 50 **   2916.15.00 UR/94, 
WT/Let/733
- -  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 derivatives50 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
Page 53 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- -  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
-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
Page 54 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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(%)OtherOther duties 
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- -  Furfuryl alcohol and tetrahydrofurfuryl alcohol 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
- -  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
Page 55 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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(%)OtherOther duties 
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- 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 
thereof50 50 **   2933.33.00 UR/94, 
WT/Let/809
- -  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
Page 56 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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periodInitial 
negotiating 
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instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- -  Allobarbital (INN), amobarbital (INN), 
barbital (INN), butalbital (INN), butobarbital, 
cyclobarbital (INN), methylphenobarbital (INN), 
pentobarbital (INN), phenobarbital (INN), 
secbutabarbital (INN), secobarbital (INN) and 
vinylbital (INN); salts thereof50 50 **   2933.53.00 UR/94, 
WT/Let/809
- -  Other derivatives of malonylurea (barbituric 
acid); salts thereof50 50 **   2933.54.00 UR/94, 
WT/Let/809
- -  Loprazolam (INN), mecloqualone (INN), 
methaqualone (INN) and zipeprol (INN); salts 
thereof50 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
- -  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 thereof50 50 **   2933.91.00 UR/94, 
WT/Let/809
Page 57 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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(%)OtherOther duties 
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- -  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 structure50 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 fused50 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 fused50 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 
thereof50 50 **   2934.91.00 UR/94, 
WT/Let/809, 
WT/Let/995
- -  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 structur al 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 
analogues50 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
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- 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 
hormones50 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 analogues50 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 other 
derivatives.   2939
- Alkaloids of opium and their derivatives; salts 
thereof :   2939.1
- -  Concentrates of poppy straw; buprenorphine 
(INN), codeine, dihydrocodeine (INN), 
ethylmorphine, etorphine (INN), heroin, 
hydrocodone (INN), hydromorphone (INN), 
morphine, nicomorphine (INN), oxycodone 
(INN), oxymorphone (INN), pholcodine (INN), 
thebacon (INN) and thebaine; salts thereof   2939.11
- - - Concentrates of poppy straw containing not 
less than 50% by weight of alkaloids40 20 *   2939.11.10 UR/94, 
WT/Let/809, 
WT/Let/995
- - - 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 thereof50 50 **   2939.20.00 UR/94, 
WT/Let/809, 
WT/Let/995
Page 59 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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(%)OtherOther duties 
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- 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
- 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
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- -  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 thereof50 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 processes30 20 *   3002.10.00 UR/94, 
WT/Let/809
- 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
Page 61 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- 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
- -  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 pe rforations, 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 
photography50 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 m50 50 **   3702.43.00 UR/94, 
WT/Let/809, 
WT/Let/995
- -  Of a width exceeding 105 mm but not 
exceeding 610 mm50 50 **   3702.44.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Other film, for colour photography 
(polychrome) :   3702.5
Page 62 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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periodInitial 
negotiating 
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instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- -  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 slides50 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 slides50 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 m50 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
- -  Of a width not exceeding 35 mm and of a 
length not exceeding 30 m50 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 m50 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 
Chapter30 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
Page 63 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- -  Herbicides, anti-sprouting products and plant-
growth regulators30 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 binders50 50 **   3824.30.00 UR/94, 
WT/Let/809, 
WT/Let/995
- Prepared additives for cements, mortars or 
concretes50 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 
dibromotetrafluoroethanes50 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
Page 64 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- -  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 bromochloromethane50 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
-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
Page 65 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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periodInitial 
negotiating 
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Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
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
- 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
Page 66 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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negotiating 
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instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- 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 faggots 
or in similar forms; wood in chips or particles; 
sawdust and wood waste and scrap, whether or 
not agglomerated in logs, briquettes, pellets or 
similar forms.   4401
- Fuel wood, in logs, in billets, in twigs, in 
faggots or in similar forms50 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
- -  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 perforated50 50 **   4808.10.00 UR/94, 
WT/Let/809
- Kraft paper, creped or crinkled, whether or not 
embossed or perforated50 50 **   4808.40.00 UR/94, 
WT/Let/809
- Other 50 50 **   4808.90.00 UR/94, 
WT/Let/809
Wallpaper and similar wa ll coverings; window 
transparencies of paper.   4814
Page 67 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
-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 plastics50 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
Women's or girls' slips, petticoats, briefs, panties, 
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
Page 68 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- -  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
- -  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
Page 69 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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(%)OtherOther duties 
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- 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 6201.1950 50 **   6210.20.00 UR/94
- Other garments, of the type described in 
subheadings 6202.11 to 6202.1950 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
- -  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
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
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 cloths50 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
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, and 
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
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negotiating 
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Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
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 articles 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
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 sco urers and scouring or 
polishing pads, gloves and the like50 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
Page 72 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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and charges
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- Table, kitchen or other household articles and 
parts thereof; pot sco urers and scouring or 
polishing pads, gloves and the like50 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 shears35 20 *   8201.60.00 UR/94
- Other hand tools of a kind used in agriculture, 
horticulture or forestry35 20 *   8201.90.00 UR/94
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 wood35 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 heading35 20 *   8205.90.00 UR/94
Page 73 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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periodInitial 
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rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
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 machines50 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 
processes50 50 **   8456.10.00 UR/94, 
WT/Let/733, 
WT/Let/995
- 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
Page 74 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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periodInitial 
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rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
-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-tools50 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
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 oils30 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 cork30 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 
included30 0   8479.50.00 UR/94, 
WT/Let/733, 
WT/Let/995
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- 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 coil-
winders30 0   8479.81.00 UR/94, 
WT/Let/733, 
WT/Let/995
- -  Mixing, kneading, crushing, grinding, 
screening, sifting, homogenising, emulsifying or 
stirring machines30 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
- 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 
engines50 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
Page 76 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- 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
- -  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
Page 77 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
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 tubes50 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 mm50 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
- -  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
Page 78 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390Ex Description of products
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- 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-wheels50 50 **   8714.93.00 UR/94
- -  Brakes, including coaster braking hubs and 
hub brakes, and parts thereof50 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
- -  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
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periodInitial 
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rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- 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 projectors50 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
- -  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 kinds 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 
equipment50 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 9504.3050 50 **   9504.50.00 UR/94, 
WT/Let/809
- Other 50 50 **   9504.90.00 UR/94, 
WT/Let/809
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rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
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 
markers50 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 subheadings50 50 **   9608.50.00 UR/94
- Refills for ball point pens, comprising the ball 
point and ink- reservoir50 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
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 fibres50 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 81 HS 2012 CHANGES - SCHEDULE CXX - SIERRA LEONE - PART I - SECTIO N II WT/Let/1390