Schedule CLXXIV - Republic of Liberia
This Schedule is authentic only in the English language
Page 3 WT/ACC/SPEC/LBR/5/Rev.1Schedule CLXXIV - Republic of Liberia
This Schedule is authentic only in the English language
PART I - MOST-FAVOURED-NATION TARIFF
SECTION I - Agricultural Products
SECTION I - A  Tariffs
Notes:
1: The "final bound rate" of duty, if differing from the "bound ra te at date of accession", will be implemented according to th e date specified in the "implementation" co lumn.  The implementation column indicates 
the date, referring to 1 January of the year indicated, when the final bound rate will be achiev ed.  Tariff reductions during the interim period, if applicable, will be im plemented according to the attached Staging 
Annex I. 
2.  The Republic of Liberia shall maintain:
        a)  Its bound rates, including other duties and charge s, for HS 1205 (rape or colza (canola) seeds, whether or not broken) at a level no higher than for HS 1201 (soya beans, whether or not broken);
        b)  Its bound rates, including other duties and charges for HS 1208.90 (flours and meals of rape or colza (canola) seeds ) at a level no higher than that for HS 1208.10 (flours and meals of soya beans);
        c)  Its bound rates, including other duties and charges, for HS 1514 (rape or colza (canola) oil and its fractions, whet her or not refined, but not chemically modified) at a level no higher than that for HS 
            1507 (soya-bean oil and its fractions, whether or not refined, but not chemical ly modified).  Specifically:
           -   For non-refined: HS 1514.11 at a level not higher than that for HS 1507.10.
           -   For refined: HS 1514.19 at a level not higher than that for HS 1507.90; 
          d)  Its bound rates, including other duties and charges, for HS 2306.41 (oil-cake and other  solid residues, whether or n ot ground or in the form of pellets, resulting from the extraction of rape and colza 
            (canola) oil) at a level no higher than that  for HS 2304 (oil-cake and other solid residues, whether or not ground;  or in the form of pellets, resulting from the extraction of soya bean oil); and 
       e) Its bound rates, including other duties and charges , for feed peas (HS 0713.10.90.00 for animal feed) at a level no h igher than that for HS 2304 (oil-cake and other solid residues, whether or not ground
           or in the form of pellets  resulting from the extraction of soya bean oil).
Bound rate at 
date of 
accessionFinal 
Bound 
rate ODCsEarlier INRsConcession first 
incorporated in a 
GATT Schedule INRPresent 
concession 
established
Implementation Description HS
01 LIVE ANIMALS
0101 Live horses, asses, mules and hinnies.
- Horses :
0101.21.00.00 - - Pure-bred breeding animals 0.5 10
0101.29.00.00 - - Other 0.5 20
0101.30 - Asses
0101.30.10.00 - - Pure-bred breeding animals 0.5 10
0101.30.90.00 - - Other 0.5 20
0101.90.00.00 - Other US 0.5 20
0102 Live bovine animals.
- Cattle :
0102.21.00.00 - - Pure-bred breeding animals 0.5 10
0102.29.00.00 - - Other 0.5 20
Page 4 WT/ACC/SPEC/LBR/5/Rev.1Bound rate at 
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rate ODCsEarlier INRsConcession first 
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concession 
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Implementation Description HS
- Buffalo :
0102.31.00.00 - - Pure-bred breeding animals 0.5 10
0102.39.00.00 - - Other 0.5 20
0102.90.00.00 - Other US 0.5 20
0103 Live swine.
0103.10.00.00 - Pure-bred breeding animals US 0.5 10
- Other :
0103.91.00.00 - - Weighing less than 50 kg US 0.5 20
0103.92.00.00 - - Weighing 50 kg or more US 0.5 10
0104 Live sheep and goats.
0104.10 - Sheep
0104.10.10.00 - - Pure-bred breeding animals 0.5 10
0104.10.90.00 - - Other 0.5 20
0104.20 - Goats0104.20.10.00 - - Pure-bred breeding animals 0.5 10
0104.20.90.00 - - Other 0.5 20
0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, 
geese, turkeys and guinea fowls.
- Weighing not more than 185 g :
0105.11 - - Fowls of the species Gallus domesticus
0105.11.10.00 - - - Pure-bred breeding animals 0.5 10
0105.11.90.00 - - - Other 0.5 20
0105.12.00.00 - - Turkeys US 0.5 10
0105.13.00.00 - - Ducks 0.5 10
0105.14.00.00 - - Geese 0.5 10
0105.15.00.00 - - Guinea fowls 0.5 10
- Other :
0105.94.00.00 - - Fowls of the species Gallus domesticus US 0.5 20
0105.99.00.00 - - Other US 0.5 20
0106 Other live animals.
- Mammals :
0106.11.00.00 - - Primates US 0.5 20
0106.12.00.00 - - Whales, dolphi ns 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)US 0.5 20
0106.13.00.00 - - Camels and other camelids (Camelidae) 0.5 20
0106.14.00.00 - - Rabbits and hares 0.5 20
0106.19.00.00 - - Other 0.5 20
0106.20.00.00 - Reptiles (inc luding snakes and turtles) US 0.5 20
- Birds :
Page 5
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Bound 
rate ODCsEarlier INRsConcession first 
incorporated in a 
GATT Schedule INRPresent 
concession 
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Implementation Description HS
0106.31.00.00 - - Birds of prey US 0.5 20
0106.32.00.00 - - Psittaciformes  (including parrots, parakeet s, macaws and cockatoos) US 0.5 20
0106.33.00.00 - - Ostriches; em us (Dromaius novaehollandiae) 0.5 20
0106.39.00.00 - - Other 0.5 20
- Insects :
0106.41.00.00 - - Bees 0.5 10
0106.49.00.00 - - Other 0.5 20
0106.90.00.00 - Other 0.5 20
02 MEAT AND EDIBLE MEAT OFFAL
0201 Meat of bovine animals, fresh or chilled.
0201.10.00.00 - Carcasses and half-carcasses US 0.5 45
0201.20.00.00 - Other cuts with bone in US 0.5 45
0201.30.00.00 - Boneless US 0.5 45
0202 Meat of bovine animals, frozen.
0202.10.00.00 - Carcasses and half-carcasses US 0.5 45
0202.20.00.00 - Other cuts with bone in US 0.5 45
0202.30.00.00 - Boneless US 0.5 45
0203 Meat of swine, fresh, chilled or frozen.
- Fresh or chilled :
0203.11.00.00 - - Carcasses and half-carcasses US 0.5 45
0203.12.00.00 - - Hams, shoulders and cuts thereof, with bone in US 0.5 45
0203.19.00.00 - - Other US 0.5 45
- Frozen :
0203.21.00.00 - - Carcasses and half-carcasses US 0.5 45
0203.22.00.00 - - Hams, shoulders and cuts thereof, with bone in US 0.5 45
0203.29.00.00 - - Other US 0.5 45
0204 Meat of sheep or goats, fresh, chilled or frozen.
0204.10.00.00 - Carcasses and half-carcasses of lamb, fresh or chilled US 0.5 45
- Other meat of sheep, fresh or chilled :
0204.21.00.00 - - Carcasses and half-carcasses US 0.5 45
0204.22.00.00 - - Other cuts with bone in US 0.5 45
0204.23.00.00 - - Boneless US 0.5 45
0204.30.00.00 - Carcasses and half-carcasses of lamb, frozen US 0.5 45
- Other meat of sheep, frozen :
0204.41.00.00 - - Carcasses and half-carcasses US 0.5 45
0204.42.00.00 - - Other cuts with bone in US 0.5 45
0204.43.00.00 - - Boneless US 0.5 45
0204.50.00.00 - Meat of goats US 0.5 45
0205.00.00.00 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen. US 0.5 25
Page 6 WT/ACC/SPEC/LBR/5/Rev.1Bound rate at 
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Bound 
rate ODCsEarlier INRsConcession first 
incorporated in a 
GATT Schedule INRPresent 
concession 
established
Implementation Description HS
0206 Edible offal of bovine animals, swine,  sheep, goats, horses, asses, mules or 
hinnies, fresh, chilled or frozen.
0206.10.00.00 - Of bovine animals, fresh or chilled US 0.5 45
- Of bovine animals, frozen :
0206.21.00.00 - - Tongues US 0.5 45
0206.22.00.00 - - Livers US 0.5 45
0206.29.00.00 - - Other US 0.5 45
0206.30.00.00 - Of swine, fresh or chilled US 0.5 45
- Of swine, frozen :
0206.41.00.00 - - Livers US 0.5 45
0206.49.00.00 - - Other US 0.5 45
0206.80.00.00 - Other, fresh or chilled US 0.5 45
0206.90.00.00 - Other, frozen US 0.5 45
0207 Meat and edible offal, of the poultry of  heading 01.05, fresh, chilled or frozen.
- Of fowls of the species Gallus domesticus :
0207.11.00.00 - - Not cut in pieces, fresh or chilled US 0.5 45
0207.12.00.00 - - Not cut in pieces, frozen US 0.5 45
0207.13.00.00 - - Cuts and offal, fresh or chilled US 0.5 45
0207.14.00.00 - - Cuts and offal, frozen CA, US 0.5 45
- Of turkeys :
0207.24.00.00 - - Not cut in pieces, fresh or chilled US 0.5 45
0207.25.00.00 - - Not cut in pieces, frozen US 0.5 45
0207.26.00.00 - - Cuts and offal, fresh or chilled US 0.5 45
0207.27.00.00 - - Cuts and offal, frozen US 0.5 45
- Of ducks :
0207.41.00.00 - - Not cut in pieces, fresh or chilled 0.5 45
0207.42.00.00 - - Not cut in pieces, frozen 0.5 45
0207.43.00.00 - - Fatty livers, fresh or chilled 0.5 45
0207.44.00.00 - - Other, fresh or chilled 0.5 45
0207.45.00.00 - - Other, frozen 0.5 45
- Of geese :
0207.51.00.00 - - Not cut in pieces, fresh or chilled 0.5 45
0207.52.00.00 - - Not cut in pieces, frozen 0.5 45
0207.53.00.00 - - Fatty livers, fresh or chilled 0.5 45
0207.54.00.00 - - Other, fresh or chilled 0.5 45
0207.55.00.00 - - Other, frozen 0.5 45
0207.60.00.00 - Of guinea fowls 0.5 45
0208 Other meat and edible meat offa l, fresh, chilled or frozen.
0208.10.00.00 - Of rabbits or hares US 0.5 25
0208.30.00.00 - Of primates US 0.5 25
Page 7 WT/ACC/SPEC/LBR/5/Rev.1Bound rate at 
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Bound 
rate ODCsEarlier INRsConcession first 
incorporated in a 
GATT Schedule INRPresent 
concession 
established
Implementation Description HS
0208.40.00.00 - Of whales, dolphi ns 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)US 0.5 25
0208.50.00.00 - Of reptiles (i ncluding snakes and turtles) US 0.5 25
0208.60.00.00 - Of camels and other camelids (Camelidae) 0.5 25
0208.90.00.00 - Other US 0.5 25
0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.
0209.10.00.00 - Of pigs 0.5 25
0209.90.00.00 - Other 0.5 25
0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours 
and meals of meat or meat offal.
- Meat of swine :
0210.11.00.00 - - Hams, shoulders and cuts thereof, with bone in US 0.5 25
0210.12.00.00 - - Bellies (streaky) and cuts thereof US 0.5 25
0210.19.00.00 - - Other US 0.5 25
0210.20.00.00 - Meat of bovine animals US 0.5 45
- Other, including edible flours and meals of meat or meat offal :
0210.91.00.00 - - Of primates US 0.5 25
0210.92.00.00 - - Of whales, dolphi ns 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)US 0.5 25
0210.93.00.00 - - Of reptiles (i ncluding snakes and turtles) US 0.5 25
0210.99.00.00 - - Other 0.5 25
04 DAIRY PRODUCE; BIRDS' EGGS ; NATURAL HONEY; EDIBLE 
PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR 
INCLUDED
0401 Milk and cream, not concentrated nor containing added sugar or other 
sweetening matter.
0401.10.00.00 - Of a fat content, by weight, not exceeding 1 % US 0.5 25
0401.20.00.00 - Of a fat content, by weight, exceeding 1 % but not exceeding 6 % US 0.5 25
0401.40.00.00 - Of a fat content, by weight, exceeding 6 % but not exceeding 10 % US 0.5 25
0401.50.00.00 - Of a fat content, by weight, exceeding 10 % US 0.5 25
0402 Milk and cream, concentrated or c ontaining added sugar or other sweetening 
matter.
0402.10 - In powder, granules or other solid forms, of a fat content, by weight, not 
exceeding 1.5 %
0402.10.10.00 - - In packings of 25 kg or more 0.5 10
0402.10.2 - - In packings of less than 25 kg :
0402.10.21.00 - - - Of a kind of which the sale is reserved solely for registered pharmacies 0.5 10
0402.10.29.00 - - - Other 0.5 20
- In powder, granules or other solid forms, of a fat content, by weight, 
exceeding 1.5 % :
0402.21 - - Not containing added sugar  or other sw 
eetening matter
Page 8 WT/ACC/SPEC/LBR/5/Rev.1Bound rate at 
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accessionFinal 
Bound 
rate ODCsEarlier INRsConcession first 
incorporated in a 
GATT Schedule INRPresent 
concession 
established
Implementation Description HS
0402.21.10.00 - - - In packings of 25 kg or more 0.5 10
0402.21.2 - - - In packings less than 25 kg:
0402.21.21.00 - - - - Of a kind of which the sale  is reserved solely for registered pharmacies 0.5 10
0402.21.29.00 - - - - Other 0.5 20
0402.29 - - Other0402.29.10.00 - - - In packings of 25 kg or more 0.5 10
0402.29.2 - - - In packings of less than 25 kg :
0402.29.21.00 - - - - Of a kind of which the sale is reserved solely         for registered 
pharmacies0.5 10
0402.29.29.00 - - - - Other 0.5 20
- Other :
0402.91 - - Not containing added sugar  or other sweetening matter
0402.91.10.00 - - - In packings of 25 kg or more 0.5 20
0402.91.20.00 - - - In packings of less than 25 kg 0.5 25
0402.99.00.00 - - Other US 0.5 25
0403 Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or 
acidified milk and cream, whether or  not concentrated or containing added 
sugar or other sweetening matter or flavoured or containing added fruit, nuts 
or cocoa.
0403.10 - Yogurt0403.10.10.00 - - Natural, not containing fruit or cocoa 0.5 45
0403.10.20.00 - - Containing frui t, but not containing cocoa 0.5 45
0403.10.30.00 - - Containing cocoa,  but not containing fruit 0.5 45
0403.10.90.00 - - Other 0.5 45
0403.90 - Other
0403.90.1 - - Buttermilk:
0403.90.11.00 - - - In powder form US 0.5 15
0403.90.19.00 - - - Other US 0.5 15
0403.90.9 - - Other:0403.90.91.00 - - - In powder form US 0.5 20
0403.90.99.00 - - - Other US 0.5 25
0404 Whey, whether or not concentrated or containing added sugar or other 
sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other  sweetening matter, not elsewhere 
specified or included.
0404.10.00.00 - Whey and modified whey, whether  or not concentrated or containing added 
sugar or other sweetening matterUS 0.5 15
0404.90.00.00 - Other US 0.5 25
0405 Butter and other fats and oils derived from milk; dairy spreads.
0405.10.00.00 - Butter US 0.5 25
0405.20.00.00 - Dairy spreads US 0.5 25
0405.90 - Other
Page 9
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rate ODCsEarlier INRsConcession first 
incorporated in a 
GATT Schedule INRPresent 
concession 
established
Implementation Description HS
0405.90.10.00 - - Butterfat and butteroil US 0.5 15
0405.90.90.00 - - Other US 0.5 25
0406 Cheese and curd.
0406.10.00.00 - Fresh (unripened or uncured) cheese, including whey cheese, and curd US 0.5 25
0406.20.00.00 - Grated or powdered cheese, of all kinds US 0.5 25
0406.30.00.00 - Processed cheese, not grated or powdered US 0.5 25
0406.40.00.00 - Blue-veined cheese and other cheese containing veins produced by 
Penicillium roquefortiUS 0.5 25
0406.90.00.00 - Other cheese US 0.5 25
0407 Birds' eggs, in shell, fr esh, preserved or cooked.
- Fertilised eggs for incubation :
0407.11.00.00 - - Of fowls of the species Gallus domesticus 0.5 15
0407.19.00.00 - - Other 0.5 15
- Other fresh eggs :
0407.21.00.00 - - Of fowls of the species Gallus domesticus 0.5 45
0407.29.00.00 - - Other 0.5 45
0407.90.00.00 - Others 0.5 45
0408 Birds' eggs, not in shell, and egg yolks,  fresh, dried, cooked by steaming or 
by boiling in water, moulded, frozen or otherwise preserved, whether or not 
containing added sugar or other sweetening matter.
- Egg yolks :
0408.11.00.00 - - Dried US 0.5 25
0408.19.00.00 - - Other US 0.5 25
- Other :
0408.91.00.00 - - Dried US 0.5 25
0408.99.00.00 - - Other US 0.5 25
0409.00.00.00 Natural honey. US 0.5 25
0410.00.00.00 Edible products of animal orig in, not elsewhere specified or included. US 0.5 25
05 PRODUCTS OF ANIMAL ORIGIN , NOT ELSEWHERE SPECIFIED OR 
INCLUDED
0501.00.00.00 Human hair, unworked, whether or not washed or scoured; waste of human 
hair.US 0.5 25 15 2019
0502 Pigs', hogs' or boars' bristles and hair; badger hair and other brush making 
hair; waste of such bristles or hair.
0502.10.00.00 - Pigs', hogs' or boars' bristles and hair and waste thereof US 0.5 25 15 2019
0502.90.00.00 - Other US 0.5 25 15 2019
0504.00.00.00 Guts, bladders and stomachs of anima ls (other than fish), whole and pieces 
thereof, fresh, chilled, frozen, sa lted, in brine, dried or smoked.US 0.5 20 15 2019
0505 Skins and other parts of birds, with their feathers or down, feathers and parts 
of feathers (whether or not with trimmed edges) and down, not further 
worked than cleaned, disinfected or treated for preservation; powder and 
waste of feathers or parts of feathers.
0505.10.00.00 - Feathers of a kind used for stuffing; down US 0.5 15
Page 10 WT/ACC/SPEC/LBR/5/Rev.1Bound rate at 
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Bound 
rate ODCsEarlier INRsConcession first 
incorporated in a 
GATT Schedule INRPresent 
concession 
established
Implementation Description HS
0505.90.00.00 - Other US 0.5 15
0506 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to 
shape), treated with acid or degelatinised; powder and waste of these 
products.
0506.10.00.00 - Ossein and bones treated with acid US 0.5 15
0506.90.00.00 - Other US 0.5 15
0507 Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, 
nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products.
0507.10 - Ivory; ivory powder and waste
0507.10.10.00 - - The tusks of the elephant 0.5 15
0507.10.90.00 - - Other ivory including powder and waste 0.5 15
0507.90.00.00 - Other US 0.5 15
0510.00.00.00 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not 
dried; glands and other animal produc ts used in the preparation of 
pharmaceutical products, fresh, chilled,  frozen or otherwise provisionally 
preserved.US 0.5 15
0511 Animal products not elsewhere s pecified or included; dead animals of 
Chapter 1 or 3, unfit for human consumption.
0511.10.00.00 - Bovine semen US 0.5 15
- Other :
0511.99.00.00 - - Other US 0.5 15
06 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT 
FLOWERS AND ORNAMENTAL FOLIAGE
0601 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in 
growth or in flower; chicory plants and roots other than roots of heading 12.12.
0601.10.00.00 - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant US 0.5 15
0601.20.00.00 - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in 
flower; chicory plants and roots0.5 15
0602 Other live plants (includi ng their roots), cuttings and slips; mushroom spawn.
0602.10.00.00 - Unrooted cuttings and slips US 0.5 15
0602.20.00.00 - Trees, shrubs and bushes, grafted or  not, of kinds which bear edible fruit or 
nutsUS 0.5 15
0602.30.00.00 - Rhododendrons and azaleas, grafted or not US 0.5 15
0602.40.00.00 - Roses, grafted or not US 0.5 15
0602.90.00.00 - Other US 0.5 15
0603 Cut flowers and flower buds of a ki nd suitable for bouquets or for ornamental 
purposes, fresh, dried, dyed, bleac hed, impregnated or otherwise prepared.
- Fresh :
0603.11.00.00 - - Roses 0.5 27.5
0603.12.00.00 - - Carnations 0.5 27.5
0603.13.00.00 - - Orchids 0.5 27.5
0603.14.00.00 - - Chrysanthemums 0.5 27.5
Page 11
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rate ODCsEarlier INRsConcession first 
incorporated in a 
GATT Schedule INRPresent 
concession 
established
Implementation Description HS
0603.15.00.00 - - Lilies (Lilium spp.) 0.5 27.5
0603.19.00.00 - - Other 0.5 27.5
0603.90.00.00 - Other US 0.5 27.5
0604 Foliage, branches and other parts of pl ants, 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.
0604.20.00.00 - Fresh 0.5 27.5
0604.90.00.00 - Other 0.5 27.5
07 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
0701 Potatoes, fresh or chilled.
0701.10.00.00 - Seed US 0.5 15
0701.90.00.00 - Other US 0.5 45
0702.00.00.00 Tomatoes, fresh or chilled. US 0.5 25
0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or 
chilled.
0703.10.00.00 - Onions and shallots US 0.5 45
0703.20.00.00 - Garlic US 0.5 25
0703.90.00.00 - Leeks and other alliaceous vegetables US 0.5 25
0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or 
chilled.
0704.10.00.00 - Cauliflowers and headed broccoli US 0.5 25
0704.20.00.00 - Brussels sprouts US 0.5 25
0704.90.00.00 - Other US 0.5 25
0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
- Lettuce :
0705.11.00.00 - - Cabbage lettuce (head lettuce) US 0.5 25
0705.19.00.00 - - Other US 0.5 25
- Chicory :
0705.21.00.00 - - Witloof chicory (Cichorium intybus var. foliosum) US 0.5 25
0705.29.00.00 - - Other US 0.5 25
0706 Carrots, turnips, salad beetroot, salsif y, celeriac, radis hes and similar edible 
roots, fresh or chilled.
0706.10.00.00 - Carrots and turnips US 0.5 25
0706.90.00.00 - Other US 0.5 25
0707.00.00.00 Cucumbers and gherkins, fresh or chilled. US 0.5 25
0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.
0708.10.00.00 - Peas (Pisum sativum) US 0.5 25
0708.20.00.00 - Beans (Vigna spp., Phaseolus spp.) US 0.5 25
0708.90.00.00 - Other l eguminous vegetables US 0.5 25
0709 Other vegetables, fresh or chilled.
Page 12 WT/ACC/SPEC/LBR/5/Rev.1Bound rate at 
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rate ODCsEarlier INRsConcession first 
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concession 
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Implementation Description HS
0709.20.00.00 - Asparagus US 0.5 25
0709.30.00.00 - Aubergines (egg-plants) US 0.5 25
0709.40.00.00 - Celery other than celeriac US 0.5 25
- Mushrooms and truffles :
0709.51.00.00 - - Mushrooms of the genus Agaricus US 0.5 25
0709.59.00.00 - - Other US 0.5 25
0709.60.00.00 - Fruits of the genus C apsicum or of the genus Pimenta 0.5 25
0709.70.00.00 - Spinach, New Zealand spi nach and orache spinach (garden spinach) US 0.5 25
- Other :
0709.91.00.00 - - Globe artichokes 0.5 25
0709.92.00.00 - - Olives 0.5 25
0709.93.00.00 - - Pumpkins, squash and gourds (Cucurbita spp.) 0.5 25
0709.99 - - Other
0709.99.10.00 - - - Sweet corn 0.5 25
0709.99.90.00 - - - Other 0.5 25
0710 Vegetables (uncooked or cooked by st eaming or boiling in water), frozen.
0710.10.00.00 - Potatoes US 0.5 45
- Leguminous vegetables, s helled or unshelled :
0710.21.00.00 - - Peas (Pisum sativum) US 0.5 25
0710.22.00.00 - - Beans (Vigna spp., Phaseolus spp.) US 0.5 25
0710.29.00.00 - - Other US 0.5 25
0710.30.00.00 - Spinach, New Zealand spi nach and orache spinach (garden spinach) US 0.5 25
0710.40.00.00 - Sweet corn US 0.5 25
0710.80.00.00 - Other vegetables US 0.5 25
0710.90.00.00 - Mixtures of vegetables US 0.5 25
0711 Vegetables provisionally pr eserved (for example, by  sulphur dioxide gas, in 
brine, in sulphur water or in other preservative solutions), but unsuitable in 
that state for immediate consumption.
0711.20.00.00 - Olives 0.5 25
0711.40.00.00 - Cucumbers and gherkins 0.5 25
- Mushrooms and truffles :
0711.51.00.00 - - Mushrooms of the genus Agaricus US 0.5 25
0711.59.00.00 - - Other US 0.5 25
0711.90.00.00 - Other vegetables ; mixtures of vegetables 0.5 25
0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further 
prepared.
0712.20.00.00 - Onions US 0.5 25
- Mushrooms, wood ears (Auricularia s pp.), jelly  fungi (Tremella spp.) and 
truffles :
0712.31.00.00
- - Mushrooms of the genus Agaricus US 0.5 25
0712.32.00.00 - - Wood ears (Auricularia spp.) US 0.5 25
Page 13 WT/ACC/SPEC/LBR/5/Rev.1Bound rate at 
date of 
accessionFinal 
Bound 
rate ODCsEarlier INRsConcession first 
incorporated in a 
GATT Schedule INRPresent 
concession 
established
Implementation Description HS
0712.33.00.00 - - Jelly fungi (Tremella spp.) US 0.5 25
0712.39.00.00 - - Other US 0.5 25
0712.90.00.00 - Other vegetables ; mixtures of vegetables 0.5 25
0713 Dried leguminous vegetabl es, shelled, whether or not skinned or split.
0713.10 - Peas (Pisum sativum)
0713.10.10.00 - - Seed CA, US 0.5 15
0713.10.90.00 - - Other CA, US 0.5 25
0713.20 - Chickpeas (garbanzos)0713.20.10.00 - - Seed 0.5 15
0713.20.90.00 - - Other 0.5 25
- Beans (Vigna spp., Phaseolus spp.) :
0713.31 - - Beans of the species Vigna m ungo (L.) Hepper or Vigna radiata (L.) 
Wilczek
0713.31.10.00 - - - Seed US 0.5 15
0713.31.90.00 - - - Other US 0.5 25
0713.32 - - Small red (Adzuki) beans  (Phaseolus or Vigna angularis)
0713.32.10.00 - - - Seed US 0.5 15
0713.32.90.00 - - - Other US 0.5 25
0713.33 - - Kidney beans, including whit e pea beans (Phaseolus vulgaris)
0713.33.10.00 - - - Seed US 0.5 15
0713.33.90.00 - - - Other US 0.5 25
0713.34 - - Bambara beans (Vigna subterranea or Voandzeia subterranea)
0713.34.10.00 - - - Seed 0.5 15
0713.34.90.00 - - - Other 0.5 25
0713.35 - - Cow peas (Vigna unguiculata)0713.35.10.00 - - - Seed 0.5 15
0713.35.90.00 - - - Other 0.5 25
0713.39.00.00 - - Other 0.5 25
0713.40 - Lentils
0713.40.10.00 - - Seed US 0.5 25
0713.40.90.00 - - Other US 0.5 25
0713.50 - Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. 
equina, Vicia faba var. minor)
0713.50.10.00 - - Seed US 0.5 15
0713.50.90.00 - - Other US 0.5 25
0713.60 - Pigeon peas (Cajanus cajan)0713.60.10.00 - - Seed 0.5 15
0713.60.90.00 - - Other 0.5 25
0713.90.00.00 - Other US 0.5 25
Page 14
WT/ACC/SPEC/LBR/5/Rev.1Bound rate at 
date of 
accessionFinal 
Bound 
rate ODCsEarlier INRsConcession first 
incorporated in a 
GATT Schedule INRPresent 
concession 
established
Implementation Description HS
0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar 
roots and tubers with high starch or inu lin content, fresh, chilled, frozen or 
dried, whether or not sliced or in the form of pellets; sago pith.
0714.10.00.00 - Manioc (cassava) US 0.5 25
0714.20.00.00 - Sweet potatoes US 0.5 25
0714.30.00.00 - Yams (Dioscorea spp.) 0.5 25
0714.40.00.00 - Taro (Colocasia spp.) 0.5 25
0714.50.00.00 - Yautia (Xanthosoma spp.) 0.5 25
0714.90.00.00 - Other US 0.5 25
08 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS
0801 Coconuts, Brazil nuts and cashew nuts,  fresh or dried, whether or not 
shelled or peeled.
- Coconuts :
0801.11.00.00 - - Desiccated US 0.5 25
0801.12.00.00 - - In the inner shell (endocarp) 0.5 25
0801.19.00.00 - - Other US 0.5 25
- Brazil nuts :
0801.21.00.00 - - In shell US 0.5 25
0801.22.00.00 - - Shelled US 0.5 25
- Cashew nuts :
0801.31.00.00 - - In shell US 0.5 25
0801.32.00.00 - - Shelled US 0.5 25
0802 Other nuts, fresh or dried, whether or not shelled or peeled.
- Almonds :
0802.11.00.00 - - In shell US 0.5 25
0802.12.00.00 - - Shelled US 0.5 25
- Hazelnuts or filberts (Corylus spp.) :
0802.21.00.00 - - In shell US 0.5 25
0802.22.00.00 - - Shelled US 0.5 25
- Walnuts :
0802.31.00.00 - - In shell US 0.5 25
0802.32.00.00 - - Shelled US 0.5 25
- Chestnuts (Castanea spp.) :
0802.41.00.00 - - In shell 0.5 25
0802.42.00.00 - - Shelled 0.5 25
- Pistachios :
0802.51.00.00 - - In shell 0.5 25
0802.52.00.00 - - Shelled 0.5 25
- Macadamia nuts :
0802.61.00.00 - - In shell 0.5 25
Page 15 WT/ACC/SPEC/LBR/5/Rev.1Bound rate at 
date of 
accessionFinal 
Bound 
rate ODCsEarlier INRsConcession first 
incorporated in a 
GATT Schedule INRPresent 
concession 
established
Implementation Description HS
0802.62.00.00 - - Shelled 0.5 25
0802.70.00.00 - Kola nuts (Cola spp.) 0.5 25
0802.80.00.00 - Areca nuts 0.5 25
0802.90.00.00 - Other US 0.5 25
0803 Bananas, including plantai ns, fresh or dried.
0803.10 - Plantains
0803.10.10.00 - - Fresh 0.5 25
0803.10.20.00 - - Dried 0.5 25
0803.90 - Other0803.90.10.00 - - Fresh 0.5 25
0803.90.20.00 - - Dried 0.5 25
0804 Dates, figs, pineapples, avoc ados, guavas, mangoes and mangosteens, 
fresh or dried.
0804.10.00.00 - Dates US 0.5 15
0804.20.00.00 - Figs US 0.5 25
0804.30.00.00 - Pineapples US 0.5 25
0804.40.00.00 - Avocados US 0.5 25
0804.50 - Guavas, mangoes and mangosteens0804.50.10.00 - - Mangoes 0.5 25
0804.50.90.00 - - Other 0.5 25
0805 Citrus fruit, fresh or dried.
0805.10.00.00 - Oranges US 0.5 25
0805.20.00.00 - Mandarins (includi ng tangerines and satsumas); clementines, wilkings and 
similar citrus hybridsUS 0.5 25
0805.40.00.00 - Grapefruit, including pomelos US 0.5 25
0805.50.00.00 - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus 
latifolia)US 0.5 25
0805.90.00.00 - Other US 0.5 25
0806 Grapes, fresh or dried.
0806.10.00.00 - Fresh US 0.5 25
0806.20.00.00 - Dried US 0.5 25
0807 Melons (including watermel ons) and papaws (papayas), fresh.
- Melons (includi ng watermelons) :
0807.11.00.00 - - Watermelons US 0.5 25
0807.19.00.00 - - Other US 0.5 25
0807.20.00.00 - Papaws (papayas) US 0.5 25
0808 Apples, pears and quinces, fresh.
0808.10.00.00 - Apples US 0.5 25
0808.30.00.00 - Pears 0.5 25
0808.40.00.00 - Quinces 0.5 25
Page 16
WT/ACC/SPEC/LBR/5/Rev.1Bound rate at 
date of 
accessionFinal 
Bound 
rate ODCsEarlier INRsConcession first 
incorporated in a 
GATT Schedule INRPresent 
concession 
established
Implementation Description HS
0809 Apricots, cherries, peac hes (including nectarines), plums and sloes, fresh.
0809.10.00.00 - Apricots US 0.5 25
- Cherries :
0809.21.00.00 - - Sour cherries (Prunus cerasus) 0.5 25
0809.29.00.00 - - Other 0.5 25
0809.30.00.00 - Peaches, including nectarines US 0.5 25
0809.40.00.00 - Plums and sloes US 0.5 25
0810 Other fruit, fresh.
0810.10.00.00 - Strawberries US 0.5 25
0810.20.00.00 - Raspberries, blackbe rries, mulberri es and loganberries US 0.5 25
0810.30.00.00 - Black, white or red currants and gooseberries 0.5 25
0810.40.00.00 - Cranberries, bil berries and other fruits  of the genus Vaccinium US 0.5 25
0810.50.00.00 - Kiwifruit US 0.5 25
0810.60.00.00 - Durians US 0.5 25
0810.70.00.00 - Persimmons 0.5 25
0810.90.00.00 - Other US 0.5 25
0811 Fruit and nuts, uncooked or cooked by st eaming or boiling in water, frozen, 
whether or not containing added sugar or other sweetening matter.
0811.10.00.00 - Strawberries US 0.5 25
0811.20.00.00 - Raspberries, blackberries, mulberries , loganberries, black, white or red 
currants and gooseberriesUS 0.5 25
0811.90.00.00 - Other 0.5 25
0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, 
in brine, in sulphur water or in other preservative solutions), but unsuitable in 
that state for immediate consumption.
0812.10.00.00 - Cherries US 0.5 25
0812.90.00.00 - Other 0.5 25
0813 Fruit, dried, other than that of headings  08.01 to 08.06; mixtures of nuts or 
dried fruits of this Chapter.
0813.10.00.00 - Apricots US 0.5 25
0813.20.00.00 - Prunes US 0.5 25
0813.30.00.00 - Apples US 0.5 25
0813.40 - Other fruit
0813.40.10.00 - - Tamarind 0.5 25
0813.40.90.00 - - Other 0.5 25
0813.50.00.00 - Mixtures of nuts or dried fruits of this Chapter 0.5 25
0814.00.00.00 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or 
provisionally preserved in brine, in su lphur w a ter or in other preservative 
solutions.US 0.5 15
09 COFFEE, TEA, MATÉ AND SPICES
0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; 
coffee substitutes containi ng coffee in any proportion.
Page 17 WT/ACC/SPEC/LBR/5/Rev.1Bound rate at 
date of 
accessionFinal 
Bound 
rate ODCsEarlier INRsConcession first 
incorporated in a 
GATT Schedule INRPresent 
concession 
established
Implementation Description HS
- Coffee, not roasted :
0901.11 - - Not decaffeinated
0901.11.1 - - - Arabica:0901.11.11.00 - - - - Cherry-red 0.5 20
0901.11.12.00 - - - - Extra-prima, prima, superior 0.5 20
0901.11.13.00 - - - - Normal, small, very small sized 0.5 20
0901.11.19.00 - - - - Other 0.5 20
0901.11.2 - - - Robusta :0901.11.21.00 - - - - Cherry-red 0.5 20
0901.11.22.00 - - - - Extra-prima, prima, superior excellent  grade zer 0.5 20
0901.11.23.00 - - - - Extra prima, normal exce llent, small, very small sized grade four 0.5 20
0901.11.24.00 - - - - Normal extra prima, small, very small sized grade two 0.5 20
0901.11.25 - - - - Extra prima, prima , superior:
0901.11.25.10 - - - - - Grade one 0.5 20
0901.11.25.20 - - - - - Grade two 0.5 20
0901.11.25.90 - - - - - Grade three 0.5 20
0901.11.26 - - - - Normal, Small, very small sized:
0901.11.26.10 - - - - - Grade one 0.5 20
0901.11.26.20 - - - - - Grade three 0.5 20
0901.11.26.30 - - - - - Grade four 0.5 20
0901.11.26.90 - - - - - Other 0.5 20
0901.11.27.00 - - - - Green coffee, broken 0.5 20
0901.11.28.00 - - - - Black coffee 0.5 20
0901.11.29.00 - - - - Other 0.5 20
0901.11.3 - - - Arabusta :
0901.11.31.00 - - - - Cherry-red 0.5 20
0901.11.32.00 - - - - Extra-prima, prima, superior 0.5 20
0901.11.33.00 - - - - Normal, small, very small sized 0.5 20
0901.11.34.00 - - - - Other 0.5 20
0901.11.4 - - - Liberica :
0901.11.41.00 - - - - Cherry-red 0.5 20
0901.11.42.00 - - - - Extra-prima, prima, superior 0.5 20
0901.11.43.00 - - - - Normal, small, very small sized 0.5 20
0901.11.44.00 - - - - Other 0.5 20
0901.11.5 - - - Other types :0901.11.51.00 - - - - Cherry-red 0.5 20
0901.11.52.00 - - - - Extra-prima, prima, superior 0.5 20
0901.11.53.00 - - - - Normal, small, very small sized 0.5 20
0901.11.54.00 - - - - Other 0.5 20
Page 18
WT/ACC/SPEC/LBR/5/Rev.1Bound rate at 
date of 
accessionFinal 
Bound 
rate ODCsEarlier INRsConcession first 
incorporated in a 
GATT Schedule INRPresent 
concession 
established
Implementation Description HS
0901.12 - - Decaffeinated
0901.12.10.00 - - - Robusta 0.5 20
0901.12.20.00 - - - Arabusta 0.5 20
0901.12.90.00 - - - Other 0.5 20
- Coffee roasted :
0901.21 - - Not decaffeinated
0901.21.10.00 - - - Uncrushed 0.5 25
0901.21.20.00 - - - Crushed 0.5 25
0901.22 - - Decaffeinated0901.22.10.00 - - - Uncrushed 0.5 25
0901.22.20.00 - - - Crushed 0.5 25
0901.90.00.00 - Other US 0.5 25
0902 Tea, whether or not flavoured.
0902.10.00.00 - Green tea (not fermented) in immediate packings of a content not 
exceeding 3 kgUS 0.5 20
0902.20.00.00 - Other green tea (not fermented) US 0.5 20
0902.30.00.00 - Black tea (fermented) and partly fe rmented tea, in immediate packings of a 
content not exceeding 3 kgUS 0.5 20
0902.40.00.00 - Other black tea (fermented) and other partly fermented tea US 0.5 20
0903.00.00.00 Maté. US 0.5 25
0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus 
Capsicum or of the genus Pimenta.
- Pepper :
0904.11.00.00 - - Neither crushed nor ground US 0.5 25
0904.12.00.00 - - Crushed or ground US 0.5 25
- Fruits of the genus Capsicum  or of the genus Pimenta :
0904.21.00.00 - - Dried, neither crushed nor ground 0.5 25
0904.22.00.00 - - Crushed or ground 0.5 25
0905 Vanilla.
0905.10.00.00 - Neither crushed nor ground 0.5 25
0905.20.00.00 - Crushed or ground 0.5 25
0906 Cinnamon and cinnamon-tree flowers.
- Neither crushed nor ground :
0906.11.00.00 - - Cinnamon (Cinnamomum zeylanicum Blume) 0.5 25
0906.19.00.00 - - Other 0.5 25
0906.20.00.00 - Crushed or ground US 0.5 25
0907 Cloves (whole frui t, cloves and stems).
0907.10.00.00 - Neither crushed nor ground 0.5 25
0907.20.00.00 - Crushed or ground 0.5 25
0908 Nutmeg, mace and cardamoms.
Page 19
WT/ACC/SPEC/LBR/5/Rev.1Bound rate at 
date of 
accessionFinal 
Bound 
rate ODCsEarlier INRsConcession first 
incorporated in a 
GATT Schedule INRPresent 
concession 
established
Implementation Description HS
- Nutmeg :
0908.11.00.00 - - Neither crushed nor ground 0.5 25
0908.12.00.00 - - Crushed or ground 0.5 25
- Mace :
0908.21.00.00 - - Neither crushed nor ground 0.5 25
0908.22.00.00 - - Crushed or ground 0.5 25
- Cardamoms :
0908.31.00.00 - - Neither crushed nor ground 0.5 25
0908.32.00.00 - - Crushed or ground 0.5 25
0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries.
- Seeds of coriander :
0909.21.00.00 - - Neither crushed nor ground 0.5 25
0909.22.00.00 - - Crushed or ground 0.5 25
- Seeds of cumin :
0909.31.00.00 - - Neither crushed nor ground 0.5 25
0909.32.00.00 - - Crushed or ground 0.5 25
- Seeds of anise, badian, carawa y or fennel; juniper berries :
0909.61.00.00 - - Neither crushed nor ground 0.5 25
0909.62.00.00 - - Crushed or ground 0.5 25
0910 Ginger, saffron, turmeric (curcuma),  thyme, bay leaves, curry and other 
spices.
- Ginger :
0910.11.00.00 - - Neither crushed nor ground 0.5 25
0910.12.00.00 - - Crushed or ground 0.5 25
0910.20.00.00 - Saffron US 0.5 25
0910.30.00.00 - Turmeric (curcuma) US 0.5 25
- Other spices :
0910.91.00.00 - - Mixtures referred to in Note 1 (b) to this Chapter US 0.5 25
0910.99.00.00 - - Other US 0.5 25
10 CEREALS
1001 Wheat and meslin.
- Durum wheat :
1001.11.00.00 - - Seed 0.5 10
1001.19.00.00 - - Other 0.5 10
- Other :
1001.91.00.00 - - Seed 0.5 10
1001.99.00.00 - - Other 0.5 10
1002 Rye.
1002.10.00.00 - Seed 0.5 10
1002.90.00.00 - Other 0.5 10
Page 20 WT/ACC/SPEC/LBR/5/Rev.1Bound rate at 
date of 
accessionFinal 
Bound 
rate ODCsEarlier INRsConcession first 
incorporated in a 
GATT Schedule INRPresent 
concession 
established
Implementation Description HS
1003 Barley.
1003.10.00.00 - Seed 0.5 10
1003.90.00.00 - Other 0.5 10
1004 Oats.
1004.10.00.00 - Seed 0.5 10
1004.90.00.00 - Other 0.5 10
1005 Maize (corn).
1005.10.00.00 - Seed US 0.5 10
1005.90.00.00 - Other US 0.5 10
1006 Rice.
1006.10 - Rice in the husk (paddy or rough)
1006.10.10.00 - - Seed 0.5 10
1006.10.90.00 - - Other 0.5 10
1006.20.00.00 - Husked (brown) rice US 0.5 20
1006.30 - Semi-milled or wholly milled ri ce, whether or not polished or glazed
1006.30.10 - - In packing of more than 5 kg or in bulk
1006.30.10.10 - - - In packing of not more than 10 kg 0.5 15
1006.30.10.20 - - - In packing of 25kg 0.5 15
1006.30.10.30 - - - In packing of 100 lbs 0.5 15
1006.30.10.40 - - - In packing of 50 kg 0.5 15
1006.30.10.90 - - - Other 0.5 15
1006.30.90.00 - - In packing of 5 kg or less 0.5 15
1006.40.00.00 - Broken rice US 0.5 20
1007 Grain sorghum.
1007.10.00.00 - Seed 0.5 10
1007.90.00.00 - Other 0.5 10
1008 Buckwheat, millet and canary seeds; other cereals.
1008.10.00.00 - Buckwheat US 0.5 10
- Millet :
1008.21.00.00 - - Seed 0.5 15
1008.29.00.00 - - Other 0.5 15
1008.30.00.00 - Canary seeds US 0.5 15
1008.40.00.00 - Fonio (Digitaria spp.) 0.5 15
1008.50.00.00 - Quinoa (Chenopodium quinoa) 0.5 15
1008.60.00.00 - Triticale 0.5 15
1008.90.00.00 - Other cereals US 0.5 25
11 PRODUCTS OF THE MILLING INDUS TRY; MALT; STARCHES; INULIN; 
WHEAT GLUTEN
1101.00.00.00 Wheat or meslin flour. US 0.5 25
1102 Cereal flours other than of wheat or meslin.
Page 21 WT/ACC/SPEC/LBR/5/Rev.1Bound rate at 
date of 
accessionFinal 
Bound 
rate ODCsEarlier INRsConcession first 
incorporated in a 
GATT Schedule INRPresent 
concession 
established
Implementation Description HS
1102.20.00.00 - Maize (corn) flour US 0.5 25
1102.90 - Other
1102.90.10.00 - - Of millet or sorghum 0.5 25
1102.90.90.00 - - Of other cereals 0.5 25
1103 Cereal groats, meal and pellets.
- Groats and meal :
1103.11.00.00 - - Of wheat US 0.5 15
1103.13.00.00 - - Of maize (corn) US 0.5 20
1103.19.00.00 - - Of other cereals US 0.5 20
1103.20.00.00 - Pellets US 0.5 20
1104 Cereal grains otherwise worked (for ex ample, hulled, roll ed, flaked, pearled, 
sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, 
rolled, flaked or ground.
- Rolled or flaked grains :
1104.12.00.00 - - Of oats US 0.5 20
1104.19.00.00 - - Of other cereals 0.5 20
- Other worked grains (for example, hulled, pearled, sliced or kibbled) :
1104.22.00.00 - - Of oats US 0.5 20
1104.23.00.00 - - Of maize (corn) US 0.5 20
1104.29.00.00 - - Of other cereals 0.5 20
1104.30.00.00 - Germ of cereals, whole, rolled, flaked or ground US 0.5 20
1105 Flour, meal, powder, flakes, gr anules and pellets of potatoes.
1105.10.00.00 - Flour, meal and powder US 0.5 20
1105.20.00.00 - Flakes, granules and pellets US 0.5 20
1106 Flour, meal and powder of the dr ied leguminous v egetables of heading 
07.13, of sago or of roots or tubers of heading 07.14 or of the products of 
Chapter 8.
1106.10.00.00 - Of the dried legum inous vegetables of heading 07.13 US 0.5 25
1106.20 - Of sago or of roots or tubers of heading 07.14
1106.20.1 - - Of cassava:
1106.20.11.00 - - - Flour and powder 0.5 25
1106.20.12.00 - - - Meal/dough 0.5 25
1106.20.20.00 - - Of yam 0.5 25
1106.20.9 - - Other :1106.20.91.00 - - - Cocoyam flour 0.5 25
1106.20.99.00 - - - Other 0.5 25
1106.30 - Of the products of Chapter 81106.30.10.00 - - Plantain flour 0.5 25
1106.30.90.00 - - Other 0.5 25
1107 Malt, whether or not roasted.
Page 22
WT/ACC/SPEC/LBR/5/Rev.1Bound rate at 
date of 
accessionFinal 
Bound 
rate ODCsEarlier INRsConcession first 
incorporated in a 
GATT Schedule INRPresent 
concession 
established
Implementation Description HS
1107.10.00.00 - Not roasted US 0.5 15
1107.20.00.00 - Roasted US 0.5 15
1108 Starches; inulin.
- Starches :
1108.11 - - Wheat starch
1108.11.10.00 - - - Pharmaceutical grade 0.5 20
1108.11.90.00 - - - Other 0.5 20
1108.12 - - Maize (corn) starch1108.12.10.00 - - - Pharmaceutical grade 0.5 20
1108.12.90.00 - - - Other 0.5 20
1108.13 - - Potato starch1108.13.10.00 - - - Pharmaceutical grade 0.5 20
1108.13.90.00 - - - Other 0.5 20
1108.14 - - Manioc (cassava) starch1108.14.10.00 - - - Pharmaceutical grade 0.5 20
1108.14.90.00 - - - Other 0.5 20
1108.19 - - Other starches1108.19.10.00 - - - Pharmaceutical grade US 0.5 20
1108.19.90.00 - - - Other US 0.5 20
1108.20.00.00 - Inulin US 0.5 20
1109.00.00.00 Wheat gluten, whether or not dried. US 0.5 20
12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, 
SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER
1201 Soya beans, whether or not broken.
1201.10.00.00 - Seed 0.5 15
1201.90.00.00 - Other 0.5 20
1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or 
broken.
1202.30.00.00 - Seed 0.5 15
- Other :
1202.41 - - In shell
1202.41.10.00 - - - Of a kind used for manufacturing oil 0.5 15
1202.41.90.00 - - - Other 0.5 20
1202.42 - - Shelled, whether or not broken1202.42.10.00 - - - Of a kind used for manufacturing oil 0.5 15
1202.42.90.00 - - - Other 0.5 20
1203.00.00.00 Copra. US 0.5 15
1204.00.00.00 Linseed, whether or not broken. US 0.5 15
1205 Rape or colza seeds, whether or not broken.
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established
Implementation Description HS
1205.10.00.00 - Low erucic acid rape or colza seeds US 0.5 15
1205.90.00.00 - Other US 0.5 15
1206.00.00.00 Sunflower seeds, whether or not broken. US 0.5 15
1207 Other oil seeds and oleaginous fr uits, whether or not broken.
1207.10.00.00 - Palm nuts and kernels US 0.5 15
- Cotton seeds :
1207.21.00.00 - - Seed 0.5 15
1207.29.00.00 - - Other 0.5 15
1207.30.00.00 - Castor oil seeds 0.5 15
1207.40.00.00 - Sesamum seeds US 0.5 15
1207.50.00.00 - Mustard seeds US 0.5 15
1207.60.00.00 - Safflower (Car thamus tinctorius) seeds US 0.5 15
1207.70.00.00 - Melon seeds 0.5 15
- Other :
1207.91.00.00 - - Poppy seeds US 0.5 15
1207.99 - - Other
1207.99.10.00 - - - Sheanuts (karite nuts) 0.5 15
1207.99.90.00 - - - Other 0.5 15
1208 Flours and meals of oil seeds or oleaginous fruits, other than those of 
mustard.
1208.10.00.00 - Of soya beans US 0.5 20
1208.90.00.00 - Other US 0.5 20
1209 Seeds, fruit and spores, of a kind used for sowing.
1209.10.00.00 - Sugar beet seeds US 0.5 15
- Seeds of forage plants :
1209.21.00.00 - - Lucerne (alfalfa) seeds US 0.5 15
1209.22.00.00 - - Clover (Trifolium spp.) seeds US 0.5 15
1209.23.00.00 - - Fescue seeds US 0.5 15
1209.24.00.00 - - Kentucky blue grass (Poa pratensis L.) seeds US 0.5 15
1209.25.00.00 - - Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds US 0.5 15
1209.29.00.00 - - Other US 0.5 15
1209.30.00.00 - Seeds of herbaceous plants cult ivated principally for their flowers US 0.5 15
- Other :
1209.91.00.00 - - Vegetable seeds US 0.5 15
1209.99.00.00 - - Other US 0.5 15
1210 Hop cones, fresh or dried, whether or not ground, powdered or in the form of 
pellets; lupulin.
1210.10.00.00 - Hop cones, neither ground nor powdered nor in the form of pellets US 0.5 15
1210.20.00.00 - Hop cones, ground, powdered or in the form of pellets; lupulin US 0.5 15
Page 24 WT/ACC/SPEC/LBR/5/Rev.1Bound rate at 
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incorporated in a 
GATT Schedule INRPresent 
concession 
established
Implementation Description HS
1211 Plants and parts of plants (includi ng seeds and fruits), of a kind used 
primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar 
purposes, fresh or dried, whether or not cut, crushed or powdered.
1211.20.00.00 - Ginseng roots US 0.5 15
1211.30.00.00 - Coca leaf US 0.5 15
1211.40.00.00 - Poppy straw US 0.5 15
1211.90 - Other
1211.90.10.00 - - Pyrethrum 0.5 15
1211.90.20.00 - - Bark and wood of a kind used in pharmacy and medicine 0.5 15
1211.90.90.00 - - Other 0.5 15
1212 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 (i ncluding unroasted chicory roots of the variety 
Cichorium intybus sativum) of a kind used primarily for human consumption, 
not elsewhere specified or included.
- Seaweeds and other algae :
1212.21.00.00 - - Fit for human consumption 0.5 15
1212.29.00.00 - - Other 0.5 15
- Other :
1212.91.00.00 - - Sugar beet US 0.5 15
1212.92.00.00 - - Locust beans (carob) 0.5 15
1212.93.00.00 - - Sugar cane 0.5 15
1212.94.00.00 - - Chicory roots 0.5 15
1212.99.00.00 - - Other 0.5 15
1213 Cereal straw and husks, unprepared, whether or not chopped, ground, 
pressed or in the form of pellets.
1213.00.10.00 - Corn husks US 0.5 15
1213.00.90.00 - Other US 0.5 15
1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, 
forage kale, lupines, vetches and simila r forage products, whether or not in 
the form of pellets.
1214.10.00.00 - Lucerne (alfalfa) meal and pellets US 0.5 15
1214.90.00.00 - Other US 0.5 15
13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
1301 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams).
1301.20.00.00 - Gum Arabic US 0.5 15
1301.90.00.00 - Other 0.5 15
1302 Vegetable saps and extrac ts; pectic substances, pectinates and pectates; 
agar-agar and other mucilages and thick eners, whether or not modified, 
derived from vegetable products.
- Vegetable saps and extracts :
1302.11.00.00 - - Opium US 0.5 15
1302.12.00.00 - - Of liquorice 0.5 15
Page 25 WT/ACC/SPEC/LBR/5/Rev.1Bound rate at 
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concession 
established
Implementation Description HS
1302.13.00.00 - - Of hops US 0.5 15
1302.19.00.00 - - Other 0.5 15
1302.20.00.00 - Pectic substanc es, pectinates and pectates 0.5 15
- Mucilages and thickeners, whether or not modified, derived from vegetable 
products :
1302.31.00.00 - - Agar-agar 0.5 15
1302.32.00.00 - - Mucilages and thickeners, whether  or not modified, derived from locust 
beans, locust bean seeds or guar seeds0.5 15
1302.39.00.00 - - Other 0.5 15
14 VEGETABLE PLAITING MATERI ALS; VEGETABLE PRODUCTS NOT 
ELSEWHERE SPECIFIED OR INCLUDED
1401 Vegetable materials of a kind used pr imarily for plaiting (for example, 
bamboos, rattans, reeds, rushes, osie r, raffia, cleaned, bleached or dyed 
cereal straw, and lime bark).
1401.10.00.00 - Bamboos US 0.5 15
1401.20.00.00 - Rattans US 0.5 15
1401.90.00.00 - Other US 0.5 15
1404 Vegetable products not elsewhere specified or included.
1404.20.00.00 - Cotton linters US 0.5 15
1404.90 - Other
1404.90.10.00 - - Hard seeds, pips, hulls and nut s of a      kind used for carving US 0.5 15
1404.90.90.00 - - Other US 0.5 15
15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE 
PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
1501 Pig fat (including lard ) and poultry fat, other than that of heading 02.09 or 
15.03.
1501.10.00.00 - Lard 0.5 20
1501.20.00.00 - Other pig fat 0.5 20
1501.90.00.00 - Other 0.5 20
1502 Fats of bovine animals, sheep or goats, other than those of heading 15.03.
1502.10 - Tallow
1502.10.10.00 - - Of a kind used in soap industry 0.5 20
1502.10.90.00 - - Other 0.5 20
1502.90 - Other1502.90.10.00 - - Of a kind used in soap industry 0.5 20
1502.90.90.00 - - Other 0.5 20
1503.00.00.00 Lard stearin, lard oil, oleostearin , oleo-oil and tallow oil, not emulsified or 
mixed or otherwise prepared.0.5 15
1504 Fats and oils and their fr actions, of fish or marine mammals, whether or not 
refined, but not chemically modified.
1504.30.00.00 - Fats and oils and thei r fractions, of marine mammals US 0.5 20
1505.00.00.00 Wool grease and fatty substances  derived therefrom (including lanolin). US 0.5 15
Pa
ge 26 WT/ACC/SPEC/LBR/5/Rev.1Bound rate at 
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accessionFinal 
Bound 
rate ODCsEarlier INRsConcession first 
incorporated in a 
GATT Schedule INRPresent 
concession 
established
Implementation Description HS
1506.00.00.00 Other animal fats and oils and their fractions, whether or not refined, but not 
chemically modified.US 0.5 20
1507 Soya-bean oil and its fractions, whether or not refined, but not chemically 
modified.
1507.10.00.00 - Crude oil, whether or not degummed US 0.5 20
1507.90.00.00 - Other 0.5 25
1508 Ground-nut oil and its fractions, whether or not refined, but not chemically 
modified.
1508.10.00.00 - Crude oil US 0.5 20
1508.90 - Other
1508.90.10.00 - - Put up for retail sale in packings of a  net content of 5 litres or less US 0.5 45
1508.90.90.00 - - Other US 0.5 45
1509 Olive oil and its fractions, whether or not refined, but not chemically modified.
1509.10 - Virgin
1509.10.10.00 - - Put up for retail sale in packings with a net content of 5 litres or less 0.5 20
1509.10.90.00 - - Other 0.5 20
1509.90 - Other1509.90.10.00 - - Put up for retail sale in packings with a net content of 5 litres or less US 0.5 25
1509.90.90.00 - - Other 0.5 25
1510 Other oils and their frac tions, obtained solely from olives, whether or not 
refined, but not chemically modified,  including blends of these oils or 
fractions with oils or fractions of heading 15.09.
1510.00.10.00 - Put up for retail sale in packings of a net content of 5 litres or less US 0.5 25
1510.00.90.00 - Other 0.5 25
1511 Palm oil and its fractions, whether or not refined, but not chemically modified.
1511.10 - Crude oil
1511.10.10.00 - - Of a kind used in soap industry 0.5 20
1511.10.90.00 - - Other 0.5 30
1511.90 - Other1511.90.10.00 - - Fractions of oil, not fit fo r human consumption, whether or not deodorised 
or bleachedUS 0.5 20
1511.90.9 - - Other :1511.90.91.00 - - - Put up for retail sale in packings of  a net       content of 5 litres or less US 0.5 45
1511.90.99.00 - - - Other : US 0.5 45
1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether 
or not refined, but not chemically modified.
- Sunflower-seed or safflower oil and fractions thereof :
1512.11.00.00 - - Crude oil US 0.5 15
1512.19.00.00 - - Other 0.5 25
- Cotton-seed oil and its fractions :
1512.21.00.00 - - Crude oil, whether or not gossypol has been removed US 0.5 15
1512.29.00.00 - - Other 0.5 45
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concession 
established
Implementation Description HS
1513 Coconut (copra), palm kernel or baba ssu oil and fractions thereof, whether 
or not refined, but not chemically modified.
- Coconut (copra) oil and its fractions :
1513.11.00.00 - - Crude oil US 0.5 20
1513.19.00.00 - - Other 0.5 45
- Palm kernel or babassu oil and fractions thereof :
1513.21 - - Crude oil
1513.21.10.00 - - - Of a kind used in soap manufacture 0.5 20
1513.21.90.00 - - - Other 0.5 20
1513.29.00.00 - - Other 0.5 25
1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but 
not chemically modified.
- Low erucic acid rape or colza oil and its fractions :
1514.11.00.00 - - Crude oil US 0.5 15
1514.19.00.00 - - Other 0.5 25
- Other :
1514.91.00.00 - - Crude oil US 0.5 15
1514.99.00.00 - - Other 0.5 25
1515 Other fixed vegetable fats and oils (i ncluding jojoba oil) and their fractions, 
whether or not refined, but not chemically modified.
- Linseed oil and its fractions :
1515.11.00.00 - - Crude oil US 0.5 20
1515.19.00.00 - - Other 0.5 25
- Maize (corn) oil and its fractions :
1515.21.00.00 - - Crude oil US 0.5 20
1515.29.00.00 - - Other 0.5 25
1515.30.00.00 - Castor oil and its fractions US 0.5 20
1515.50.00.00 - Sesame oil and its fractions 0.5 20
1515.90 - Other
1515.90.1 - - Shea (karite) oil and its fractions :1515.90.11.00 - - - Crude oil 0.5 20
1515.90.19.00 - - - Other 0.5 25
1515.90.90.00 - - Other 0.5 20
1516 Animal or vegetable fats and oils and their fractions, partly or wholly 
hydrogenated, inter-esterified, re-esterif ied or elaidinised,  whether or not 
refined, but not further prepared.
1516.10.00.00 - Animal fats and oils and their fractions 0.5 25
1516.20 - Vegetable fats and oils and their fractions
1516.20.10.00 - - Vegetable fats and oils, hydrogenated, but not further prepared US 0.5 20
1516.20.90.00 - - Other US 0.5 20
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concession 
established
Implementation Description HS
1517 Margarine; edible mixtures  or preparations of animal or vegetable fats or oils 
or of fractions of different fats or oils  of this Chapter, other than edible fats or 
oils or their fractions of heading 15.16.
1517.10.00.00 - Margarine, ex cluding liquid margarine 0.5 25
1517.90 - Other
1517.90.10.00 - - Other food preparations of vegetable fats US 0.5 25
1517.90.90.00 - - Other 0.5 25
1518.00.00.00 Animal or vegetable fats and oils  and their fractions, boiled, oxidised, 
dehydrated, sulphurised, blown, polymeris ed by heat in vacuum or in inert 
gas or otherwise chemically modi fied, excluding those of heading 15.16; 
inedible mixtures or preparat ions of animal or vegetabl e fats or oils or of 
fractions of different fats or oils of this Chapter, not elsewhere specified or 
included.0.5 25
1520.00.00.00 Glycerol, crude; glycerol waters and glycerol lyes. US 0.5 20
1521 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and 
spermaceti, whether or not refined or coloured.
1521.10.00.00 - Vegetable waxes US 0.5 20 15 2019
1521.90 - Other
1521.90.10.00 - - Beeswax and other insect waxes 0.5 20 15 2019
1521.90.90.00 - - Other 0.5 20 15 2019
1522.00.00.00 Degras; residues resulting from the treatment of fatty substances or animal 
or vegetable waxes.US 0.5 20
16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, 
MOLLUSCS OR OTHER AQUATIC INVERTEBRATES
1601 Sausages and similar products, of meat, meat offal or blood; food 
preparations based on these products.
1601.00.10.00 - Of liver US 0.5 45
1601.00.90.00 - Other US 0.5 45
1602 Other prepared or preserved meat, meat offal or blood.
1602.10.00.00 - Homogenised preparations US 0.5 25
1602.20.00.00 - Of liver of any animal 0.5 45
- Of poultry of heading 01.05 :
1602.31.00.00 - - Of turkeys US 0.5 45
1602.32.00.00 - - Of fowls of the species Gallus domesticus US 0.5 45
1602.39.00.00 - - Other US 0.5 45
- Of swine :
1602.41.00.00 - - Hams and cuts thereof US 0.5 45
1602.42.00.00 - - Shoulders and cuts thereof US 0.5 45
1602.49.00.00 - - Other, including mixtures US 0.5 45
1602.50 - Of bovine animals
1602.50.10.00 - - Canned beef (corned beef) US 0.5 45
1602.50.90.00 - - Other 0.5 45
1602.90.00.00 - Other, including preparat ions of blood of any animal 0.5 45
Pa
ge 29 WT/ACC/SPEC/LBR/5/Rev.1Bound rate at 
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Bound 
rate ODCsEarlier INRsConcession first 
incorporated in a 
GATT Schedule INRPresent 
concession 
established
Implementation Description HS
1603.00 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic 
invertebrates.
1603.00.00.10 - Extracts and juices of meat 0.5 25
17 SUGARS AND SUGAR CONFECTIONERY
1701 Cane or beet sugar and chemically pure sucrose, in solid form.
- Raw sugar not containing added flavouring or colouring matter :
1701.12 - - Beet sugar1701.12.10.00 - - - Of a kind used in sugar refinery 0.5 25
1701.12.90.00 - - - Other 0.5 25
1701.13.00.00 - - Cane sugar specified in Subheading Note 2 to this Chapter 0.5 20
1701.14 - - Other cane sugar
1701.14.10.00 - - - Of a kind used in sugar refinery 0.5 20
1701.14.90.00 - - - Other 0.5 25
- Other :
1701.91 - - Containing added flavour ing or colouring matter
1701.91.10.00 - - - In powder, crystal or granule form 0.5 25
1701.91.90.00 - - - Other 0.5 25
1701.99 - - Other1701.99.10.00 - - - In powder, crystal or granule form 0.5 25
1701.99.90.00 - - - Other 0.5 25
1702 Other sugars, including chemically pure lactose, maltose, glucose and 
fructose, in solid form; sugar syr ups not containing added flavouring or 
colouring matter; artificial honey, whet her or not mixed with natural honey; 
caramel.
- Lactose and lactose syrup :
1702.11.00.00 - - Containing by weight 99 % or  more lactose, expressed as anhydrous 
lactose, calculated on the dry matterUS 0.5 15
1702.19.00.00 - - Other US 0.5 15
1702.20.00.00 - Maple sugar and maple syrup US 0.5 15
1702.30.00.00 - Glucose and glucose sy rup, not containing fructose or containing in the dry 
state less than 20 % by weight of fructoseUS 0.5 15
1702.40.00.00 - Glucose and gl ucose syrup, containing in t he dry state at least 20 % but 
less than 50 % by weight of fructose, excluding invert sugarUS 0.5 15
1702.50.00.00 - Chemically pure fructose US 0.5 15
1702.60.00.00 - Other fructose and fructose syrup, containing in the dry state more than 50 
% by weight of fructose, excluding invert sugarUS 0.5 15
1702.90.00.00 - Other, including invert sugar  and other sugar and sugar syrup blends 
containing in the dry state 50 % by weight of fructose0.5 15
1703 Molasses resulting from the extraction or refining of sugar.
1703.10.00.00 - Cane molasses US 0.5 20
1703.90.00.00 - Other US 0.5 20
1704 Sugar confectionery (inc luding white chocolate) , not containing cocoa.
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concession 
established
Implementation Description HS
1704.10.00.00 - Chewing gum, whether or not sugar-coated 0.5 45
1704.90.00.00 - Other 0.5 45
18 COCOA AND COCOA PREPARATIONS
1801 Cocoa beans, whole or broken, raw or roasted.
1801.00.1 - Whole cocoa beans :
1801.00.11.00 - - Raw, of superior quality 0.5 15
1801.00.12.00 - - Raw, of standard quality 0.5 15
1801.00.18.00 - - Raw, of quality other than superior or standard 0.5 15
1801.00.19.00 - - Roasted 0.5 15
1801.00.20.00 - Broken cocoa beans 0.5 50
1802.00.00.00 Cocoa shells, husks, skins and other cocoa waste. US 0.5 20
1803 Cocoa paste, whether or not defatted.
1803.10.00.00 - Not defatted US 0.5 20
1803.20.00.00 - Wholly or partly defatted US 0.5 20
1804 Cocoa butter, fat and oil.
1804.00.10.00 - Fat and oil 0.5 20
1804.00.20.00 - Natural cocoa butter 0.5 20
1804.00.90.00 - Other butter of cocoa 0.5 20
1805 Cocoa powder, not containing added sugar or other sweetening matter.
1805.00.10.00 - In packings with a content not exceeding 2 kg US 0.5 45
1805.00.90.00 - Other US 0.5 45
1806 Chocolate and other food pr eparations containing cocoa.
1806.10.00.00 - Cocoa powder, containing added sugar or other sweetening matter US 0.5 45
1806.20.00.00 - Other preparations in blocks, slabs  or bars weighing more than 2 kg or in 
liquid, paste, powder, granular or other bulk form in containers or immediate 
packings, of a content exceeding 2 kg0.5 45
- Other, in blocks, slabs or bars :
1806.31.00.00 - - Filled US 0.5 45
1806.32 - - Not filled
1806.32.10.00 - - - Chocolate US 0.5 45
1806.32.90.00 - - - Other US 0.5 45
1806.90 - Other1806.90.10.00 - - Confectionery c ontaining cocoa and chocolate US 0.5 45
1806.90.90.00 - - Other food preparations  containing cocoa and chocolate US 0.5 45
19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; 
PASTRYCOOKS' PRODUCTS
1901 Malt extract; food preparations of flour, groats, meal, starch or malt extract, 
not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; 
food preparations of goods of headings 04.01 to 04.04, not containing cocoa 
or containing less than 5 % by weight  of cocoa calculated on a totally 
defatted basis, not elsew here specified or included.
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incorporated in a 
GATT Schedule INRPresent 
concession 
established
Implementation Description HS
1901.10.00.00 - Preparations for infant use, put up for retail sale US 0.5 15
1901.20.00.00 - Mixes and doughs for the preparat ion of bakers' wares of heading 19.05 US 0.5 20
1901.90 - Other
1901.90.10.00 - - Preparations of milk cont aining vegetable fats and oils, powdered or 
granular, in packings of 25 kg or moreUS 0.5 15
1901.90.20.00 - - Preparations of milk containing vegetable fats  and   oils, powdered or  
granular, in packings of 12.5 kg or more but not more than 25 kg0.5 15
1901.90.30.00 - - Malt extract 0.5 15
1901.90.40.00 - - Malted beverage powder in bulk of not less than 25 kg 0.5 20
1901.90.9 - - Other:
1901.90.91.00 - - - Food preparation of cassava  product of heading 11.06 (including “Gari” 
but excluding Tapioca)0.5 25
1901.90.99.00 - - - Other 0.5 25
1902 Pasta, whether or not cooked or stuff ed (with meat or other substances) or 
otherwise prepared, such as spaghetti , macaroni, noodles, lasagne, gnocchi, 
ravioli, cannelloni; cousc ous, whether or not prepared.
- Uncooked pasta, not stuffed or otherwise prepared :
1902.11.00.00 - - Containing eggs US 0.5 25
1902.19.00.00 - - Other US 0.5 25
1902.20.00.00 - Stuffed pasta, whether or not cooked or otherwise prepared 0.5 25
1902.30.00.00 - Other pasta US 0.5 25
1902.40.00.00 - Couscous US 0.5 25
1903.00.00.00 Tapioca and substitutes therefor prepar ed from starch, in the form of flakes, 
grains, pearls, siftings or in similar forms.US 0.5 25
1904 Prepared foods obtained by the swelling or roasting of cereals or cereal 
products (for example, corn flakes); cereals (other than maize (corn)) in 
grain form or in the form of flakes  or other worked grains (except flour, 
groats and meal), pre-cooked, or otherwise prepared, not elsewhere 
specified or included.
1904.10.00.00 - Prepared foods obtained by the swe lling or roasting of cereals or cereal 
productsUS 0.5 25
1904.20 - Prepared foods obtained from unroasted cereal flakes or from mixtures of 
unroasted cereal flakes and roasted ce real flakes or swelled cereals
1904.20.10.00 - - Oat meal in bulk of not less than 25 kg 0.5 25
1904.20.90.00 - - Other 0.5 25
1904.30.00.00 - Bulgur wheat US 0.5 25
1904.90.00.00 - Other 0.5 25
1905 Bread, pastry, cakes, biscuits and ot her bakers' wares, whether or not 
containing cocoa; communion wafers, em pty cachets of a kind suitable for 
pharmaceutical use, sealing wafe rs, rice paper and similar products.
1905.10.00.00 - Crispbread US 0.5 25
1905.20.00.00 - Gingerbread and the like US 0.5 25
- Sweet biscuits; w
affles and wafers :
1905.31.00.00 - - Sweet biscuits US 0.5 45
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concession 
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Implementation Description HS
1905.32.00.00 - - Waffles and wafers US 0.5 45
1905.40.00.00 - Rusks, toasted bread and similar toasted products 0.5 45
1905.90.00.00 - Other 0.5 45
20 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS 
OF PLANTS
2001 Vegetables, fruit, nuts and other edi ble parts of plants, prepared or 
preserved by vinegar or acetic acid.
2001.10.00.00 - Cucumbers and gherkins US 0.5 25
2001.90.00.00 - Other 0.5 25
2002 Tomatoes prepared or preserved otherwi se than by vinegar or acetic acid.
2002.10.00.00 - Tomatoes, whole or in pieces US 0.5 45
2002.90 - Other
2002.90.1 - - Tomato paste or concentrates, not put up for retail sale:
2002.90.11.00 - - - Triple concentrate US 0.5 20
2002.90.19.00 - - - Other US 0.5 20
2002.90.90.00 - - Tomato paste or concentrates, put up for retail sale US 0.5 45
2003 Mushrooms and truffles, prepared or pr eserved otherwise than by vinegar or 
acetic acid.
2003.10.00.00 - Mushrooms of the genus Agaricus US 0.5 25
2003.90.00.00 - Other US 0.5 25
2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic 
acid, frozen, other than products of heading 20.06.
2004.10.00.00 - Potatoes US 0.5 45
2004.90.00.00 - Other vegetables and mixtures of vegetables US 0.5 25
2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic 
acid, not frozen, other than products of heading 20.06.
2005.10.00.00 - Homogenised vegetables US 0.5 25
2005.20.00.00 - Potatoes US 0.5 45
2005.40.00.00 - Peas (Pisum sativum) US 0.5 25
- Beans (Vigna spp., Phaseolus spp.) :
2005.51.00.00 - - Beans, shelled US 0.5 25
2005.59.00.00 - - Other US 0.5 25
2005.60.00.00 - Asparagus US 0.5 25
2005.70.00.00 - Olives US 0.5 25
2005.80.00.00 - Sweet corn (Zea mays var. saccharata) US 0.5 25
- Other vegetables and mixt ures of vegetables :
2005.91.00.00 - - Bamboo shoots 0.5 25
2005.99.00.00 - - Other 0.5 25
2006.00.00.00 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by 
sugar (drained, glacé or crystallised).US 0.5 25
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concession 
established
Implementation Description HS
2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, 
obtained by cooking, whether or not containing added sugar or other 
sweetening matter.
2007.10.00.00 - Homogenised preparations 0.5 27.5
- Other :
2007.91.00.00 - - Citrus fruit US 0.5 27.5
2007.99.00.00 - - Other US 0.5 27.5
2008 Fruit, nuts and other edible parts of pl ants, otherwise prepared or preserved, 
whether or not containing added sugar or  other sweetening matter or spirit, 
not elsewhere specified or included.
- Nuts, ground-nuts and other seeds, whether or not mixed together :
2008.11 - - Ground-nuts
2008.11.10.00 - - - Peanut butter US 0.5 27.5
2008.11.90.00 - - - Other US 0.5 27.5
2008.19.00.00 - - Other, including mixtures 0.5 27.5
2008.20.00.00 - Pineapples 0.5 27.5
2008.30.00.00 - Citrus fruit 0.5 27.5
2008.40.00.00 - Pears 0.5 27.5
2008.50.00.00 - Apricots 0.5 27.5
2008.60.00.00 - Cherries 0.5 27.5
2008.70.00.00 - Peaches, including nectarines 0.5 27.5
2008.80.00.00 - Strawberries 0.5 27.5
- Other, including mixtures other than those of subheading 2008.19 :
2008.91.00.00 - - Palm hearts 0.5 27.5
2008.93.00.00 - - Cranberries (Vaccinium macroc arpon, Vaccinium oxycoccos, Vaccinium 
vitis-idaea)0.5 27.5
2008.97.00.00 - - Mixtures 0.5 27.5
2008.99.00.00 - - Other 0.5 27.5
2009 Fruit juices (incl uding grape must) and vegetable juices, unfermented and 
not containing added spirit, whether or  not containing added sugar or other 
sweetening matter.
- Orange juice :
2009.11 - - Frozen
2009.11.10.00 - - - Concentrates in packings of not less than 25 kg, of a kind used in 
industryUS 0.5 20
2009.11.90.00 - - - Other US 0.5 25
2009.12 - - Not frozen, of a Brix value not exceeding 20
2009.12.10.00 - - - Concentrates in packings of not less than 25 kg, of a kind used in 
industryUS 0.5 20
2009.12.90.00 - - - Other US 0.5 25
2009.19 - - Other2009.19.10.00 - - - Concentrates in packings of not less than 25 kg, of a kind used in 
industryUS 0.5 20
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incorporated in a 
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concession 
established
Implementation Description HS
2009.19.90.00 - - - Other US 0.5 25
- Grapefruit (includi ng pomelo) juice :
2009.21 - - Of a Brix value not exceeding 20
2009.21.10.00 - - - Concentrates in packings of not less than 25 kg, of a kind used in 
industryUS 0.5 20
2009.21.90.00 - - - Other US 0.5 25
2009.29 - - Other
2009.29.10.00 - - - Concentrates in packings of not less than 25 kg, of a kind used in 
industryUS 0.5 20
2009.29.90.00 - - - Other US 0.5 25
- Juice of any other single citrus fruit :
2009.31 - - Of a Brix value not exceeding 20
2009.31.10.00 - - - Concentrates in packings of not less than 25 kg, of a kind used in 
industryUS 0.5 20
2009.31.90.00 - - - Other US 0.5 25
2009.39 - - Other
2009.39.10.00 - - - Concentrates in packings of not less than 25 kg, of a kind used in 
industryUS 0.5 20
2009.39.90.00 - - - Other US 0.5 25
- Pineapple juice :
2009.41 - - Of a Brix value not exceeding 20
2009.41.10.00 - - - Concentrates of in packings of not less than 25 kg, of a kind used in 
industryUS 0.5 20
2009.41.90.00 - - - Other US 0.5 25
2009.49 - - Other
2009.49.10.00 - - - Concentrates of in packings of not less than 25 kg, of a kind used in 
industryUS 0.5 20
2009.49.90.00 - - - Other US 0.5 25
2009.50 - Tomato juice
2009.50.10.00 - - Concentrates in packings of not  less than 25 kg, of a kind used in industry US 0.5 20
2009.50.90.00 - - Other US 0.5 25
- Grape juice (including grape must) :
2009.61 - - Of a Brix value not exceeding 302009.61.10.00 - - - Concentrates in packings of not less than 25 kg, of a kind used in 
industryUS 0.5 20
2009.61.90.00 - - - Other US 0.5 25
2009.69 - - Other
2009.69.10.00 - - - Concentrates in packings of not less than 25 kg, of a kind used in 
industryUS 0.5 20
2009.69.90.00 - - - Other US 0.5 25
- Apple juice :
2009.71 - - Of a Brix value not exceeding 20
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incorporated in a 
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concession 
established
Implementation Description HS
2009.71.10.00 - - - Concentrates in packings of not less than 25 kg, of a kind used in 
industryUS 0.5 20
2009.71.90.00 - - - Other US 0.5 25
2009.79 - - Other
2009.79.10.00 - - - Concentrates in packings of not less than 25 kg, of a kind used in 
industryUS 0.5 20
2009.79.90.00 - - - Other US 0.5 25
- Juice of any other single fruit or vegetable :
2009.81 - - Cranberry (Vaccinium macrocar pon, Vaccinium oxycoccos, Vaccinium 
vitis-idaea) juice
2009.81.10.00 - - - Concentrates in packings of not less than 25 kg, of a kind used in 
industry0.5 20
2009.81.90.00 - - - Other 0.5 25
2009.89 - - Other
2009.89.1 - - - Guava Juice :2009.89.11.00 - - - - Concentrates in packings of not less than 25 kg, of a kind used in 
industry0.5 20
2009.89.19.00 - - - - Other 0.5 25
2009.89.2 - - - Tamarind Juice :
2009.89.21.00 - - - - Concentrate in packings of not less than 25 kg, of a kind used in 
industry0.5 20
2009.89.29.00 - - - - Other 0.5 25
2009.89.3 - - - Mango Juice :
2009.89.31.00 - - - - Concentrates in packings of not less than 25 kg, of a kind used in 
industry0.5 20
2009.89.39.00 - - - - Other 0.5 25
2009.89.9 - - - Other :2009.89.91.00 - - - - Concentrates in packings of not less than 25 kg, of a kind used in 
industry0.5 20
2009.89.99.00 - - - - Other 0.5 25
2009.90 - Mixtures of juices
2009.90.10.00 - - Concentrates in packings of not  less than 25 kg, of a kind used in industry US 0.5 20
2009.90.90.00 - - Other US 0.5 25
21 MISCELLANEOUS EDIBLE PREPARATIONS
2101 Extracts, essences and concentrates, of coffee, tea or maté and 
preparations with a basis of these products  or with a basis of coffee, tea or 
maté; roasted chicory and other roasted coffee substitutes, and extracts, 
essences and concentrates thereof.
- Extracts, essences and concentrates,  of coffee, and preparations with a 
basis of these extracts, essences or c oncentrates or with a basis of coffee :
2101.11.00.00 - - Extracts, e ssences and concentrates US 0.5 25 20 2019
2101.12.00.00 - - Preparations with a basis of extr acts, essences or concentrates or with a 
basis of coffeeUS 0.5 27.5
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concession 
established
Implementation Description HS
2101.20.00.00 - Extracts, essences  and concentrates, of tea or maté, and preparations with 
a basis of these extracts, essences or concentrates or with a basis of tea or 
matéUS 0.5 25 20 2019
2101.30.00.00 - Roasted chicory and other roas ted coffee substitutes, and extracts, 
essences and concentrates thereofUS 0.5 27.5
2102 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not 
including vaccines of heading 30.02); prepared baking powders.
2102.10.00.00 - Active yeasts US 0.5 25 15 2019
2102.20.00.00 - Inactive yeasts; other  single-cell micro-organisms, dead US 0.5 25 15 2019
2102.30.00.00 - Prepared baking powders US 0.5 25 15 2019
2103 Sauces and preparations therefor; mixed condiments and mixed seasonings; 
mustard flour and meal and prepared mustard.
2103.10.00.00 - Soya sauce US 0.5 25
2103.20.00.00 - Tomato ketchup and other tomato sauces US 0.5 50
2103.30.00.00 - Mustard flour and meal and prepared mustard US 0.5 25
2103.90 - Other
2103.90.10.00 - - NUOC – MAM 0.5 27.5
2103.90.9 - - Other:2103.90.91.00 - - - Seasoning powder in packing of not less than 25 kg 0.5 27.5
2103.90.99.00 - - - Other 0.5 27.5
2104 Soups and broths and preparations therefor; homogenised composite food 
preparations.
2104.10 - Soups and broths and preparations therefor
2104.10.10.00 - - Preparations in blocks or loave form US 0.5 27.5
2104.10.90.00 - - Other US 0.5 27.5
2104.20.00.00 - Homogenised composite food preparations 0.5 25
2105.00.00.00 Ice cream and other edible ice,  whether or not containing cocoa. US 0.5 27.5
2106 Food preparations not else where specified or included.
2106.10 - Protein concentrates and textured protein substances
2106.10.10.00 - - Protein concentrates US 0.5 15
2106.10.20.00 - - Textured protein substances US 0.5 20
2106.90 - Other2106.90.10.00 - - Syrups containing added flavouring and or colouring matter US 0.5 25
2106.90.9 - - Other :
2106.90.91.00 - - - Stock powder 0.5 20
2106.90.92.00 - - - Extracts, ess ences and flavouring products of a kind used in the drink 
industries0.5 20
2106.90.93.00 - - - Bread improvers 0.5 15
2106.90.94.00 - - - Powders for the instant preparation of drinks 0.5 25
2106.90.95.00 - - - Preparations for "Herbal tea" 0.5 25
2106.90.96.00 - - - Food supplements 0.5 25
2106.90.99.00 - - - Other 0.
5 25
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concession 
established
Implementation Description HS
22 BEVERAGES, SPIRITS AND VINEGAR
2201 Waters, including natural or artificial mineral wa ters and aerated waters, not 
containing added sugar or other sweet ening matter nor flavoured; ice and 
snow.
2201.10 - Mineral waters and aerated waters
2201.10.10.00 - - Mineral waters 0.5 50
2201.10.20.00 - - Aerated waters 0.5 50
2201.90.00.00 - Other US 0.5 50
2202 Waters, including mineral waters  and aerated waters, containing added 
sugar or other sweetening matter or  flavoured, and other non-alcoholic 
beverages, not including fruit or vegetable juices of heading 20.09.
2202.10.00.00 - Waters, including mineral wa ters and aerated waters, containing added 
sugar or other sweetening matter or flavouredUS 0.5 30
2202.90 - Other2202.90.10.00 - - Energy drinks US 0.5 30
2202.90.90.00 - - Other US 0.5 30
2203 Beer made from malt.
2203.00.10.00 - In containers of 50 centilitres or less US 0.5 30
2203.00.90 - Other:
2203.00.90.10 - - Stout and porter 0.5 30
2203.00.90.90 - - Other 0.5 30
2204 Wine of fresh grapes, including fortifi ed wines; grape must other than that of 
heading 20.09.
2204.10.00.00 - Sparkling wine US 0.5 30
- Other wine; grape must with fermentation prevented or arrested by the 
addition of alcohol :
2204.21.00.00 - - In containers holding 2 l or less US 0.5 30
2204.29.00.00 - - Other US 0.5 30
2204.30.00.00 - Other grape must US 0.5 30
2205 Vermouth and other wine of fresh grapes  flavoured with plants or aromatic 
substances.
2205.10.00.00 - In containers holding 2 l or less US 0.5 30
2205.90.00.00 - Other US 0.5 30
2206 Other fermented beverages (for exampl e, cider, perry, mead); mixtures of 
fermented beverages and mixtures  of fermented beverages and non-
alcoholic beverages, not else where specified or included.
2206.00.10.00 - Beer not made from malt US 0.5 30
2206.00.9 - Other :
2206.00.91.00 - - Palm wine 0.5 30
2206.00.99.00 - - Other 0.5 30
2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or 
higher; ethyl alcohol and other spirits, denatured, of any strength.
2207.10 - Undenatured ethyl alcohol of an alcoho lic strength by volume of 80 % vol. 
or higher
Page 38
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incorporated in a 
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concession 
established
Implementation Description HS
2207.10.10.00 - - Of a kind used for medical,  pharmaceutical or scientific purposes US 0.5 20
2207.10.90.00 - - Other US 0.5 30
2207.20.00.00 - Ethyl alcohol and other spirits, denatured, of any strength US 0.5 20
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 
% vol.; spirits, liqueurs and other spirituous beverages.
2208.20 - Spirits obtained by distilling grape wine or grape marc
2208.20.10.00 - - Brandy 0.5 30
2208.20.90.00 - - Other 0.5 30
2208.30.00.00 - Whiskies US 0.5 30
2208.40.00.00 - Rum and other spirits obtained by distilling fermented sugar-cane products US 0.5 30
2208.50.00.00 - Gin and Geneva US 0.5 30
2208.60.00.00 - Vodka US 0.5 30
2208.70.00.00 - Liqueurs and cordials US 0.5 30
2208.90.00.00 - Other US 0.5 30
2209 Vinegar and substitutes for vinegar  obtained from acetic acid.
2209.00.10.00 - Vinegar containing alcohol 0.5 30
2209.00.90.00 - Other 0.5 30
23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED 
ANIMAL FODDER
2301 Flours, meals and pellets, of meat or m eat offal, of fish or of crustaceans, 
molluscs or other aquatic invertebrates, unfit for human consumption; greaves.
2301.10.00.00 - Flours, meals and pellets, of meat or meat offal; greaves US 0.5 20
2302 Bran, sharps and other residues, whether or not in the form of pellets, 
derived from the sifting, milling or other working of cereals or of leguminous 
plants.
2302.10.00.00 - Of maize (corn) US 0.5 20
2302.30.00.00 - Of wheat US 0.5 20
2302.40.00.00 - Of other cereals US 0.5 20
2302.50.00.00 - Of leguminous plants US 0.5 20
2303 Residues of starch manufacture and similar residues, beet-pulp, bagasse 
and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets.
2303.10.00.00 - Residues of starch manufacture and similar residues US 0.5 20
2303.20.00.00 - Beet-pulp, bagasse and other waste of sugar manufacture US 0.5 20
2303.30.00.00 - Brewing or distilling dregs and waste US 0.5 20
2304.00.00.00 Oil-cake and other solid residues, whether or not ground or in the form of 
pellets, resulting from the extraction of soyabean oil.US 0.5 20
2305.00.00.00 Oil-cake and other solid residues, whether or not ground or in the form of 
pellets, resulting from the extraction of ground-nut oil.US 0.5 20
2306 Oil-cake and other solid residues, whether or not ground or in the form of 
pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05.
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incorporated in a 
GATT Schedule INRPresent 
concession 
established
Implementation Description HS
2306.10.00.00 - Of cotton seeds 0.5 20
2306.20.00.00 - Of linseed 0.5 20
2306.30.00.00 - Of sunflower seeds 0.5 20
- Of rape or colza seeds :
2306.41.00.00 - - Of low erucic acid rape or colza seeds 0.5 20
2306.49.00.00 - - Other 0.5 20
2306.50.00.00 - Of coconut or copra 0.5 20
2306.60.00.00 - Of palm nuts or kernels 0.5 20
2306.90.00.00 - Other 0.5 20
2307.00.00.00 Wine lees; argol. 0.5 20
2308.00.00.00 Vegetable materials and vegetabl e waste, vegetable residues and by-
products, whether or not in the form of pellets, of a kind used in animal 
feeding, not elsewhere specified or included.US 0.5 20
2309 Preparations of a kind used in animal feeding.
2309.10.00.00 - Dog or cat food, put up for retail sale US 0.5 20
2309.90 - Other
2309.90.10.00 - - Preparations  containing added vitamins US 0.5 15
2309.90.90.00 - - Other US 0.5 20
24 TOBACCO AND MANUFACT URED TOBACCO SUBSTITUTES
2401 Unmanufactured tobacco; tobacco refuse.
2401.10.00.00 - Tobacco, not stemmed/stripped US 0.5 15
2401.20.00.00 - Tobacco, partly or wholly stemmed/stripped US 0.5 15
2401.30.00.00 - Tobacco refuse US 0.5 15
2402 Cigars, cheroots, cigarillos and cigare ttes, of tobacco or of tobacco 
substitutes.
2402.10.00.00 - Cigars, cheroots and cigarillos, containing tobacco US 0.5 30
2402.20.00.00 - Cigarettes containing tobacco US 0.5 30
2402.90.00.00 - Other US 0.5 30
2403 Other manufactured tobacco and manufactured tobacco substitutes; 
“homogenised” or “reconstituted” toba cco; tobacco extracts and essences.
- Smoking tobacco, whether or not c ontaining tobacco substitutes in any 
proportion :
2403.11.00.00 - - Water pipe tobacco specified in Subheading Note 1 to this Chapter 0.5 30
2403.19.00.00 - - Other 0.5 30
- Other :
2403.91.00.00 - - “Homogenised” or  “reconstituted” tobacco US 0.5 20
2403.99 - - Other2403.99.10.00 - - - Expanded tobacco US 0.5 20
2403.99.90.00 - - - Other US 0.5 30
29 ORGANIC CHEMICALS
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incorporated in a 
GATT Schedule INRPresent 
concession 
established
Implementation Description HS
2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated 
derivatives.
- Other polyhydric alcohols :
2905.43.00.00 - - Mannitol US 0.5 15
2905.44.00.00 - - D-glucitol (sorbitol) 0.5 15
2905.45.00.00 - - Glycerol US 0.5 15
33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR 
TOILET PREPARATIONS
3301 Essential oils (terpeneless or not ), including concretes and absolutes; 
resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by  enfleurage or maceration; terpenic by-
products of the deterpenation of e ssential oils; aqueous distillates and 
aqueous solutions of essential oils.
- Essential oils of citrus fruit :
3301.12.00.00 - - Of orange 0.5 20
3301.13.00.00 - - Of lemon 0.5 20
3301.19.00.00 - - Other 0.5 25 20 2019
- Essential oils other than those of citrus fruit :
3301.24.00.00 - - Of peppermint (Mentha piperita) 0.5 20
3301.25.00.00 - - Of other mints 0.5 20
3301.29 - - Other
3301.29.10.00 - - - Of citronella US 0.5 20
3301.29.90.00 - - - Other US 0.5 25 20 2019
3301.30.00.00 - Resinoids 0.5 20
3301.90.00.00 - Other 0.5 25 20 2019
3302 Mixtures of odoriferous substances  and mixtures (inc luding alcoholic 
solutions) with a basis of one or more of these substances, of a kind used as 
raw materials in industry; other  preparations based on odoriferous 
substances, of a kind used for the manufacture of beverages.
3302.10 - Of a kind used in the food or drink industries
3302.10.00.10 - - Preparations based on odoriferous  substances, of a kind used in the 
manufacture of beveragesUS 0.5 20
35 ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; 
ENZYMES
3501 Casein, caseinates and other casein derivatives; casein glues.
3501.10.00.00 - Casein US 0.5 15
3501.90.00.00 - Other US 0.5 20
3502 Albumins (including concentrates of tw o or more whey proteins, containing 
by weight more than 80 % whey prot eins, calculated on the dry matter), 
albuminates and other albumin derivatives.
- Egg albumin :
3502.11.00.00 - - Dried US 0.5 20
3502.19.00.00 - - Other US 0.5 20
3502.20.00.00 - Milk albumin, in cluding concentrates of two or more whey proteins US 0.5 20
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concession 
established
Implementation Description HS
3502.90.00.00 - Other US 0.5 20
3503.00.00.00 Gelatin (incl uding gelatin in rectangular (incl uding square) sheets, whether or 
not surface-worked or coloured) and gel atin derivatives; isinglass; other 
glues of animal origin, excludi ng casein glues of heading 35.01.US 0.5 20
3504.00.00.00 Peptones and their derivatives; other protein subs tances and their 
derivatives, not elsewhere specified or  included; hide powder, whether or not 
chromed.US 0.5 20
3505 Dextrins and other modified starches (for example, pregelatinised or 
esterified starches); gl ues based on starches, or on dextrins or other 
modified starches.
3505.10.00.00 - Dextrins and other modified starches US 0.5 15
3505.20.00.00 - Glues US 0.5 20
38 MISCELLANEOUS CHEMICAL PRODUCTS
3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs 
and other products and preparations (for example, dressings and mordants), 
of a kind used in the textile, paper, leat her or like industries, not elsewhere 
specified or included.
3809.10.00.00 - With a basis of amylaceous substances US 0.5 15
3823 Industrial monocarboxylic fatty acids; ac id oils from refining; industrial fatty 
alcohols.
- Industrial monocarboxylic fatty ac ids; acid oils from refining :
3823.11.00.00 - - Stearic acid US 0.5 15
3823.12.00.00 - - Oleic acid US 0.5 15
3823.13.00.00 - - Tall oil fatty acids US 0.5 15
3823.19.00.00 - - Other US 0.5 20
3823.70.00.00 - Industrial fatty alcohols US 0.5 15
3824 Prepared binders for foundry moulds or cores; chemical products and 
preparations of the chemical or alli ed industries (includi ng those consisting 
of mixtures of natural products), not elsewhere specified or included.
3824.60.00.00 - Sorbitol other than that of subheading 2905.44 US 0.5 20
41 RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
4101 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.
4101.20.00.00 - Whole hides and ski ns, 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 preservedUS 0.5 15
4101.50.00.00 - Whole hides and skins , of a weight exceeding 16 kg US 0.5 15
4101.90.00.00 - Other, including butts, bends and bellies US 0.5 15
4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or 
otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1 (c) to this Chapter.
4102.10.00.00 - With wool on US 0.5 15
- Without wool on :
Page 42
WT/ACC/SPEC/LBR/5/Rev.1Bound rate at 
date of 
accessionFinal 
Bound 
rate ODCsEarlier INRsConcession first 
incorporated in a 
GATT Schedule INRPresent 
concession 
established
Implementation Description HS
4102.21.00.00 - - Pickled US 0.5 15
4102.29.00.00 - - Other US 0.5 15
4103 Other raw hides and skins (fresh, or salt ed, dried, limed, pickled or otherwise 
preserved, but not tanned, parchment-dressed or further prepared), whether 
or not dehaired or split, other than thos e excluded by Note 1 (b) or 1 (c) to 
this Chapter.
4103.20.00.00 - Of reptiles US 0.5 15
4103.30.00.00 - Of swine US 0.5 15
4103.90.00.00 - Other US 0.5 15
43 FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF
4301 Raw furskins (including heads, tails , paws and other pieces or cuttings, 
suitable for furriers' use), other t han raw hides and skins of heading 41.01, 
41.02 or 41.03.
4301.10.00.00 - Of mink, whole, with or without head, tail or paws US 0.5 20 15 2019
4301.30.00.00 - Of lamb, the following : Astrak han, Broadtail, Caracul, Persian and similar 
lamb, Indian, Chinese, Mongolian or Ti betan lamb, whole, with or without 
head, tail or pawsUS 0.5 20 15 2019
4301.60.00.00 - Of fox, whole, with or without head, tail or paws US 0.5 20 15 2019
4301.80.00.00 - Other furskins, whole, with or without head, tail or paws US 0.5 20 15 2019
4301.90.00.00 - Heads, tails, paws and other pieces  or cuttings, suitable for furriers' use US 0.5 20 15 2019
50 SILK
5001.00.00.00 Silk-worm cocoons suitable for reeling. US 0.5 15
5002.00.00.00 Raw silk (not thrown). US 0.5 15
5003.00.00.00 Silk waste (incl uding cocoons unsuitable for reeling, yarn waste and 
garnetted stock).0.5 15
51 WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC
5101 Wool, not carded or combed.
- Greasy, including fl eece-washed wool :
5101.11.00.00 - - Shorn wool US 0.5 15
5101.19.00.00 - - Other US 0.5 15
- Degreased, not carbonised :
5101.21.00.00 - - Shorn wool US 0.5 15
5101.29.00.00 - - Other US 0.5 15
5101.30.00.00 - Carbonised US 0.5 15
5102 Fine or coarse animal hair, not carded or combed.
- Fine animal hair :
5102.11.00.00 - - Of Kashmir (cashmere) goats US 0.5 15
5102.19.00.00 - - Other US 0.5 15
5102.20.00.00 - Coarse animal hair US 0.5 15
5103 Waste of wool or of fine or coarse  animal hair, including yarn waste but 
excluding garnetted stock.
5103.10.00.00 - Noils of wool or of fine animal hair US 0.5 15
Page 43
WT/ACC/SPEC/LBR/5/Rev.1Bound rate at 
date of 
accessionFinal 
Bound 
rate ODCsEarlier INRsConcession first 
incorporated in a 
GATT Schedule INRPresent 
concession 
established
Implementation Description HS
5103.20.00.00 - Other waste of wool or of fine animal hair US 0.5 15
5103.30.00.00 - Waste of coarse animal hair US 0.5 15
52 COTTON
5201 Cotton, not carded or combed.
5201.00.10.00 - Not ginned US 0.5 15
5201.00.90.00 - Ginned US 0.5 15
5202 Cotton waste (including yarn waste and garnetted stock).
5202.10.00.00 - Yarn waste (including thread waste) US 0.5 15
- Other :
5202.91.00.00 - - Garnetted stock US 0.5 15
5202.99.00.00 - - Other US 0.5 15
5203 Cotton, carded or combed.
5203.00.10.00 - Carded 0.5 15
5203.00.20.00 - Combed 0.5 15
53 OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN 
FABRICS OF PAPER YARN
5301 Flax, raw or processed but not spun;  flax tow and waste (including yarn 
waste and garnetted stock).
5301.10.00.00 - Flax, raw or retted US 0.5 15
- Flax, broken, scutched, hackled or otherwise processed, but not spun :
5301.21.00.00 - - Broken or scutched US 0.5 15
5301.29.00.00 - - Other US 0.5 15
5301.30.00.00 - Flax tow and waste US 0.5 15
5302 True hemp (Cannabis sativa L.), raw or processed but not spun; tow and 
waste of true hemp (including yarn waste and garnetted stock).
5302.10.00.00 - True hemp, raw or retted US 0.5 15
5302.90.00.00 - Other US 0.5 15
Page 44 WT/ACC/SPEC/LBR/5/Rev.1Schedule CLXXIV - Re public of Liberia
PART I - MOST-FAVOURED-NATION TARIFF
SECTION I - B  Tariff Quotas
Description of 
products Tariff item 
number Initial quota 
quantity and in-
quota tariff rateFinal quota 
quantity and 
inquota tariff rate Initial 
negotiating right Implementation 
period from/toOther terms and 
conditions
Page 45 WT/ACC/SPEC/LBR/5/Rev.1Schedule CLXXIV - Republic of Liberia
This Schedule is authentic only in the English language
PART I - MOST-FAVOURED-NATION TARIFF
SECTION II - Other Products
Note:
The "final bound rate" of duty, if differing from the "bound rate at date of accession", will be implemented according to the d ate specified in the "implementation" column.  The implementation column indicates the 
date, referring to 1 January of the year indicated, when the fi nal bound rate will be achieved.  Tariff reductions during the i nterim period, if applicable, will be implem ented according to the attached Staging Annex II. 
ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
03 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC 
INVERTEBRATES
0301 Live fish.
- Ornamental fish :
0301.11.00.00 - - Freshwater 0.5 30
0301.19.00.00 - - Other 0.5 30
- Other live fish :
0301.91 - - Trout (Salmo trutta, Oncorh ynchus mykiss, Oncorhynchus clarki, 
Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and 
Oncorhynchus chrysogaster)
0301.91.10.00 - - - Young fish (Fish Fingerlings) 0.5 25
0301.91.90.00 - - - Other 0.5 30
0301.92 - - Eels (Anguilla spp.)
0301.92.10.00 - - - Young fish (Fish Fingerlings) 0.5 25
0301.92.90.00 - - - Other 0.5 30
0301.93 - - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, 
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)
0301.93.10.00 - - - Young fish (Fish Fingerlings) 0.5 25
0301.93.90.00 - - - Other 0.5 30
0301.94 - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)
0301.94.10.00 - - - Young fish (Fish Fingerlings) 0.5 25
0301.94.90.00 - - - Other 0.5 30
0301.95 - - Southern bluefin tunas (Thunnus maccoyii)0301.95.10.00 - - - Young fish (Fish Fingerlings) 0.5 25
0301.95.90.00 - - - Other 0.5 30
0301.99 - - Other
Page 46 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
0301.99.10.00 - - - Young fish (Fish Fingerlings) 0.5 25
0301.99.90.00 - - - Other 0.5 30
0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.
- Salmonidae, excluding livers and roes :
0302.11.00.00 - - Trout (Salmo trutta, Onco rhynchus mykiss, Oncorhynchus clarki, 
Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and 
Oncorhynchus chrysogaster)0.5 30
0302.13.00.00 - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, 
Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)0.5 30
0302.14.00.00 - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 0.5 30
0302.19.00.00 - - Other 0.5 30
- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae 
and Citharidae), excluding livers and roes :
0302.21.00.00 - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, 
Hippoglossus stenolepis)0.5 30
0302.22.00.00 - - Plaice (Pleuronectes platessa) 0.5 30
0302.23.00.00 - - Sole (Solea spp.) 0.5 30
0302.24.00.00 - - Turbots (Psetta maxima) 0.5 30
0302.29.00.00 - - Other 0.5 30
- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes :
0302.31.00.00 - - Albacore or longfinned tunas (Thunnus alalunga) 0.5 30
0302.32.00.00 - - Yellowfin tunas (Thunnus albacares) 0.5 30
0302.33.00.00 - - Skipjack or stripe-bellied bonito 0.5 30
0302.34.00.00 - - Bigeye tunas (Thunnus obesus) 0.5 30
0302.35.00.00 - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) 0.5 30
0302.36.00.00 - - Southern bluefin tunas (Thunnus maccoyii) 0.5 30
0302.39.00.00 - - Other 0.5 30
- 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 swordfis h (Xiphias gladius), excluding livers 
and roes :
0302.41.00.00 - - Herrings (Clupea harengus, Clupea pallasii) 0.5 30
0302.42.00.00 - - Anchovies (Engraulis spp.) 0.5 30
0302.43.00.00 - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), 
brisling or sprats (Sprattus sprattus)0.5 30
0302.44.00.00 - - Mackerel (Scomber scombrus , Scomber australasicus, Scomber japonicus) 0.5 30
0302.45.00.00 - - Jack and horse mackerel (Trachurus spp.) 0.5 30
0302.46.00.00 - - Cobia (Rachycentron canadum) 0.5 30
0302.47.00.00 - - Swordfish (Xiphias gladius) 0.5 30
Page 47 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and 
roes :
0302.51.00.00 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 0.5 30
0302.52.00.00 - - Haddock (Melanogrammus aeglefinus) 0.5 30
0302.53.00.00 - - Coalfish (Pollachius virens) 0.5 30
0302.54.00.00 - - Hake (Merluccius spp., Urophycis spp.) 0.5 30
0302.55.00.00 - - Alaska Pollack (Theragra chalcogramma) 0.5 30
0302.56.00.00 - - Blue whitings (Micromesist ius poutassou, Micromesistius australis) 0.5 30
0302.59.00.00 - - Other 0.5 30
- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon 
idellus, Hypophthalmichthys spp., Cirrhinu s spp., Mylopharyngodon piceus), eels 
(Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), 
excluding livers and roes :
0302.71.00.00 - - Tilapias (Oreochromis spp.) 0.5 30
0302.72.00.00 - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 0.5 30
0302.73.00.00 - - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, 
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)0.5 30
0302.74.00.00 - - Eels (Anguilla spp.) 0.5 30
0302.79.00.00 - - Other 0.5 30
- Other fish, excluding livers and roes :
0302.81.00.00 - - Dogfish and other sharks 0.5 30
0302.82.00.00 - - Rays and skates (Rajidae) 0.5 30
0302.83.00.00 - - Toothfish (Dissostichus spp.) 0.5 30
0302.84.00.00 - - Seabass (Dicentrarchus spp.) 0.5 30
0302.85.00.00 - - Seabream (Sparidae) 0.5 30
0302.89.00.00 - - Other 0.5 30
0302.90.00.00 - Livers and roes 0.5 30
0303 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04.
- Salmonidae, excluding livers and roes :
0303.11.00.00 - - Sockeye salmon (red salmon) (Oncorhynchus nerka) 0.5 30
0303.12.00.00 - - Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, 
Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and 
Oncorhynchus rhodurus)0.5 30
0303.13.00.00 - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 0.5 30
0303.14.00.00 - - Trout (Salmo trutta, Onco rhynchus mykiss, Oncorhynchus clarki, 
Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)0.5 30
0303.19.00.00 - - Other 0.5 30
Page 48 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., 
Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon 
idellus, Hypophthalmichthys spp., Cirrhinu s spp., Mylopharyngodon piceus), eels 
(Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), 
excluding livers and roes :
0303.23.00.00 - - Tilapias (Oreochromis spp.) 0.5 30
0303.24.00.00 - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 0.5 30
0303.25.00.00 - - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, 
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)0.5 30
0303.26.00.00 - - Eels (Anguilla spp.) 0.5 30
0303.29.00.00 - - Other 0.5 30
- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes :
0303.31.00.00 - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, 
Hippoglossus stenolepis)0.5 30
0303.32.00.00 - - Plaice (Pleuronectes platessa) 0.5 30
0303.33.00.00 - - Sole (Solea spp.) 0.5 30
0303.34.00.00 - - Turbots (Psetta maxima) 0.5 30
0303.39.00.00 - - Other US 0.5 30
- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes :
0303.41.00.00 - - Albacore or longfinned tunas (Thunnus alalunga) 0.5 30
0303.42.00.00 - - Yellowfin tunas (Thunnus albacares) 0.5 30
0303.43.00.00 - - Skipjack or strip-bellied bonito 0.5 30
0303.44.00.00 - - Bigeye tunas (Thunnus obesus) 0.5 30
0303.45.00.00 - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) 0.5 30
0303.46.00.00 - - Southern bluefin tunas (Thunnus maccoyii) 0.5 30
0303.49.00.00 - - Other 0.5 30
- 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 :
0303.51.00.00 - - Herrings (Clupea harengus, Clupea pallasii) 0.5 30
0303.53.00.00 - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), 
brisling or sprats (Sprattus sprattus)0.5 30
0303.54.00.00 - - Mackerel (Scomber scombrus , Scomber australasicus, Scomber japonicus) US 0.5 30
0303.55.00.00 - - Jack and horse mackerel (Trachurus spp.) 0.5 30
0303.56.00.00 - - Cobia (Rachycentron canadum) 0.5 30
0303.57.00.00 - - Swordfish (Xiphias gladius) 0.5 30
- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and 
roes :
0303.63.00.00 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 0.5 30
Page 49 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
0303.64.00.00 - - Haddock (Melanogrammus aeglefinus) 0.5 30
0303.65.00.00 - - Coalfish (Pollachius virens) 0.5 30
0303.66.00.00 - - Hake (Merluccius spp., Urophycis spp.) 0.5 30
0303.67.00.00 - - Alaska Pollack (Theragra chalcogramma) 0.5 30
0303.68.00.00 - - Blue whitings (Micromesist ius poutassou, Micromesistius australis) 0.5 30
0303.69.00.00 - - Other 0.5 30
- Other fish, excluding livers and roes :
0303.81.00.00 - - Dogfish and other sharks 0.5 30
0303.82.00.00 - - Rays and skates (Rajidae) 0.5 30
0303.83.00.00 - - Toothfish (Dissostichus spp.) 0.5 30
0303.84.00.00 - - Seabass (Dicentrarchus spp.) 0.5 30
0303.89.00.00 - - Other US 0.5 30
0303.90.00.00 - Livers and roes 0.5 40
0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.
- 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.) :
0304.31.00.00 - - Tilapias (Oreochromis spp.) 0.5 40
0304.32.00.00 - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 0.5 40
0304.33.00.00 - - Nile Perch (Lates niloticus) 0.5 40
0304.39.00.00 - - Other 0.5 40
- Fresh or chilled fillets of other fish :
0304.41.00.00 - - 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)0.5 40
0304.42.00.00 - - Trout (Salmo trutta, Onco rhynchus mykiss, Oncorhynchus clarki, 
Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and 
Oncorhynchus chrysogaster)0.5 40
0304.43.00.00 - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae 
and Citharidae)0.5 40
0304.44.00.00 - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and Muraenolepididae0.5 40
0304.45.00.00 - - Swordfish (Xiphias gladius) 0.5 40
0304.46.00.00 - - Toothfish (Dissostichus spp.) 0.5 40
0304.49.00.00 - - Other 0.5 40
- Other, fresh or chilled :
0304.51.00.00 - - 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.)0.5 40
Page 50 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
0304.52.00.00 - - Salmonidae 0.5 40
0304.53.00.00 - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and Muraenolepididae0.5 40
0304.54.00.00 - - Swordfish (Xiphias gladius) 0.5 40
0304.55.00.00 - - Toothfish (Dissostichus spp.) 0.5 40
0304.59.00.00 - - Other 0.5 40
- 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.) :
0304.61.00.00 - - Tilapias (Oreochromis spp.) 0.5 40
0304.62.00.00 - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 0.5 40
0304.63.00.00 - - Nile Perch (Lates niloticus) 0.5 40
0304.69.00.00 - - Other 0.5 40
- Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae :
0304.71.00.00 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 0.5 40
0304.72.00.00 - - Haddock (Melanogrammus aeglefinus) 0.5 40
0304.73.00.00 - - Coalfish (Pollachius virens) 0.5 40
0304.74.00.00 - - Hake (Merluccius spp., Urophycis spp.) 0.5 40
0304.75.00.00 - - Alaska Pollack (Theragra chalcogramma) 0.5 40
0304.79.00.00 - - Other 0.5 40
- Frozen fillets of other fish :
0304.81.00.00 - - 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)0.5 40
0304.82.00.00 - - Trout (Salmo trutta, Onco rhynchus mykiss, Oncorhynchus clarki, 
Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and 
Oncorhynchus chrysogaster)0.5 40
0304.83.00.00 - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae 
and Citharidae)0.5 40
0304.84.00.00 - - Swordfish (Xiphias gladius) 0.5 40
0304.85.00.00 - - Toothfish (Dissostichus spp.) 0.5 40
0304.86.00.00 - - Herrings (Clupea harengus, Clupea pallasii) 0.5 40
0304.87.00.00 - - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus 
(Katsuwonus) pelamis)0.5 40
0304.89.00.00 - - Other 0.5 40
- Other, frozen :
0304.91.00.00 - - Swordfish (Xiphias gladius) 0.5 40
0304.92.00.00 - - Toothfish (Dissostichus spp.) 0.5 40
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rateBound rate at 
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0304.93.00.00 - - 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.)0.5 40
0304.94.00.00 - - Alaska Pollack (Theragra chalcogramma) 0.5 40
0304.95.00.00 - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska 
Pollack (Theragra chalcogramma)0.5 40
0304.99.00.00 - - Other 0.5 40
0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or 
during the smoking process; flours, meals and pellets of fish, fit for human consumption.
0305.10.00.00 - Flours, meals and pellets of fish, fit for human consumption 0.5 30
0305.20.00.00 - Livers and roes of fish, dried, smoked, salted or in brine 0.5 40
- Fish fillets, dried, salted or in brine, but not smoked :
0305.31.00.00 - - 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.)0.5 40
0305.32.00.00 - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and Muraenolepididae0.5 40
0305.39.00.00 - - Other 0.5 40
- Smoked fish, including fillets, ot her than edible fish offal :
0305.41.00.00 - - 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)0.5 40
0305.42.00.00 - - Herrings (Clupea harengus, Clupea pallasii) 0.5 40
0305.43.00.00 - - Trout (Salmo trutta, Onco rhynchus mykiss, Oncorhynchus clarki, 
Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and 
Oncorhynchus chrysogaster)0.5 40
0305.44.00.00 - - 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.)0.5 40
0305.49.00.00 - - Other 0.5 40
- Dried fish, other than edible fish offal, whether or not salted but not smoked :
0305.51.00.00 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 0.5 40
0305.59.00.00 - - Other 0.5 40
- Fish, salted but not dried or smoked and fish in brine, other than edible fish offal :
0305.61.00.00 - - Herrings (Clupea harengus, Clupea pallasii) 0.5 40
0305.62.00.00 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 0.5 40
0305.63.00.00 - - Anchovies (Engraulis spp.) 0.5 40
Page 52 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
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GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
0305.64.00.00 - - 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.)0.5 40
0305.69.00.00 - - Other 0.5 40
- Fish fins, heads, tails, maws and other edible fish offal :
0305.71.00.00 - - Shark fins 0.5 40
0305.72 - - Fish heads, tails and maws
0305.72.10.00 - - - Cod head 0.5 40
0305.72.90.00 - - - Other 0.5 40
0305.79.00.00 - - Other 0.5 40
0306 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, fr ozen, dried, salted or in brine; flours, 
meals and pellets of crustaceans, fit for human consumption.
- Frozen :
0306.11.00.00 - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus 
spp.)0.5 40
0306.12.00.00 - - Lobsters (Homarus spp.) 0.5 40
0306.14.00.00 - - Crabs 0.5 40
0306.15.00.00 - - Norway lobsters (Nephrops norvegicus) 0.5 40
0306.16.00.00 - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) 0.5 40
0306.17.00.00 - - Other shrimps and prawns 0.5 40
0306.19 - - Other, including flours, meals and pellets of crustaceans, fit for human 
consumption
0306.19.10.00 - - - Flours, meals and pellets 0.5 30
0306.19.90.00 - - - Other 0.5 40
- Not frozen :
0306.21.00.00 - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus 
spp.)0.5 40
0306.22.00.00 - - Lobsters (Homarus spp.) 0.5 40
0306.24.00.00 - - Crabs 0.5 40
0306.25.00.00 - - Norway lobsters (Nephrops norvegicus) 0.5 40
0306.26.00.00 - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) 0.5 40
0306.27.00.00 - - Other shrimps and prawns 0.5 40
0306.29 - - Other, including flours, meals and pellets of crustaceans, fit for human 
consumption
0306.29.10.00 - - - Flours, meals and pellets 0.5 30
0306.29.90.00 - - - Other 0.5 30
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rateBound rate at 
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accession
0307 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.
- Oysters :
0307.11.00.00 - - Live, fresh or chilled 0.5 40
0307.19.00.00 - - Other 0.5 40
- Scallops, including queen scallops, of the genera Pecten, Chlamys or 
Placopecten :
0307.21.00.00 - - Live, fresh or chilled 0.5 40
0307.29.00.00 - - Other 0.5 40
- Mussels (Mytilus spp., Perna spp.) :
0307.31.00.00 - - Live, fresh or chilled 0.5 40
0307.39.00.00 - - Other 0.5 40
- Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Noto todarus spp., Sepioteuthis spp.) :
0307.41.00.00 - - Live, fresh or chilled 0.5 40
0307.49.00.00 - - Other 0.5 40
- Octopus (Octopus spp.) :
0307.51.00.00 - - Live, fresh or chilled 0.5 40
0307.59.00.00 - - Other 0.5 40
0307.60.00.00 - Snails, other than sea snails 0.5 40
- Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, 
Solecurtidae, Solenidae, Tridacnidae and Veneridae) :
0307.71.00.00 - - Live, fresh or chilled 0.5 40
0307.79.00.00 - - Other 0.5 40
- Abalone (Haliotis spp.) :
0307.81.00.00 - - Live, fresh or chilled 0.5 40
0307.89.00.00 - - Other 0.5 40
- Other, including flours, meals and pellets, fit for human consumption :
0307.91.00.00 - - Live, fresh or chilled 0.5 40
0307.99.00.00 - - Other 0.5 40
0308 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.
- Sea cucumbers (Stichopus japonicus, Holothurioidea) :
0308.11.00.00 - - Live, fresh or chilled 0.5 40
0308.19.00.00 - - Other 0.5 40
- Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, 
Echichinus esculentus) :
Page 54 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
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Bound 
rateBound rate at 
date of 
accession
0308.21.00.00 - - Live, fresh or chilled 0.5 40
0308.29.00.00 - - Other 0.5 40
0308.30.00.00 - Jellyfish (Rhopilema spp.) 0.5 40
0308.90.00.00 - Other 0.5 40
05 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR 
INCLUDED
0508.00.00.00 Coral and similar materials, unworked or simply prepared but not otherwise 
worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, 
unworked or simply prepared but not cut to shape, powder and waste thereof.0.5 25
0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 
or 3, unfit for human consumption.
- Other :
0511.91.00.00 - - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead 
animals of Chapter 30.5 25
15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE 
PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
1504 Fats and oils and their fractions, of fish or marine mammals, whether or not 
refined, but not chemically modified.
1504.10.00.00 - Fish-liver oils and their fractions 0.5 30
1504.20.00.00 - Fats and oils and their fractions, of fish, other than liver oils 0.5 30
16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS 
OR OTHER AQUATIC INVERTEBRATES
1603.00 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic 
invertebrates.
1603.00.00.90 - Of  fish or crustaceans or molluscs or Other aquatic invertebrates 0.5 40
1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.
- Fish, whole or in pieces, but not minced :
1604.11.00.00 - - Salmon 0.5 40
1604.12.00.00 - - Herrings 0.5 40
1604.13 - - Sardines, sardinella and brisling or sprats
1604.13.10.00 - - - Sardines, in 1/4 club cans of a height of 30 mm or less 0.5 40
1604.13.90.00 - - - Other 0.5 40
1604.14.00.00 - - Tunas, skipjack and bonito (Sarda spp.) 0.5 40
1604.15.00.00 - - Mackerel 0.5 40
1604.16.00.00 - - Anchovies 0.5 40
1604.17.00.00 - - Eels 0.5 40
1604.19.00.00 - - Other 0.5 40
1604.20.00.00 - Other prepared or preserved fish 0.5 40
- Caviar and caviar substitutes :
1604.31.00.00 - - Caviar 0.5 40
1604.32.00.00 - - Caviar substitutes 0.5 40
1605 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.
1605.10.00.00 - Crab 0.5 40
Page 55 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
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GATT ScheduleEarlier INRsPresent 
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Bound 
rateBound rate at 
date of 
accession
- Shrimps and prawns :
1605.21.00.00 - - Not in airtight container 0.5 40
1605.29.00.00 - - Other 0.5 40
1605.30.00.00 - Lobster 0.5 40
1605.40.00.00 - Other crustaceans 0.5 40
- Molluscs :
1605.51.00.00 - - Oysters 0.5 40
1605.52.00.00 - - Scallops, including queen scallops 0.5 40
1605.53.00.00 - - Mussels 0.5 40
1605.54.00.00 - - Cuttle fish and squid 0.5 40
1605.55.00.00 - - Octopus 0.5 40
1605.56.00.00 - - Clams, cockles and arkshells 0.5 40
1605.57.00.00 - - Abalone 0.5 40
1605.58.00.00 - - Snails, other than sea snails 0.5 40
1605.59.00.00 - - Other 0.5 40
- Other aquatic invertebrates :
1605.61.00.00 - - Sea cucumbers 0.5 40
1605.62.00.00 - - Sea urchins 0.5 40
1605.63.00.00 - - Jellyfish 0.5 40
1605.69.00.00 - - Other 0.5 40
23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED 
ANIMAL FODDER
2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves.
2301.20.00.00 - Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic 
invertebrates0.5 30
25 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
2501 Salt (including table salt and denature d salt) and pure sodium chloride, whether 
or not in aqueous solution or containing added anti-caking or free-flowing agents; 
sea water.
2501.00.10.00 - Denatured salt 0.5 25
2501.00.20.00 - Salt for human consumption, including  table salt 0.5 30
2501.00.30.00 - Compressed salt of a kind used in animal feeding 0.5 25
2501.00.90.00 - Other 0.5 30
2502.00.00.00 Unroasted iron pyrites. 0.5 25
2503.00.00.00 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and 
colloidal sulphur.0.5 25
2504 Natural graphite.
2504.10.00.00 - In powder or in flakes 0.5 25
2504.90.00.00 - Other 0.5 25
Page 56 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
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Bound 
rateBound rate at 
date of 
accession
2505 Natural sands of all kinds, whether or not coloured, other than metalbearing 
sands of Chapter 26.
2505.10.00.00 - Silica sands and quartz sands 0.5 25
2505.90.00.00 - Other 0.5 25
2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape.
2506.10.00.00 - Quartz 0.5 25
2506.20.00.00 - Quartzite 0.5 25
2507.00.00.00 Kaolin and other kaolinic clays, whether or not calcined. 0.5 25
2508 Other clays (not including expanded clays of heading 68.06), andalusite, kyanite 
and sillimanite, whether or not calcined ; mullite; chamotte or dinas earths.
2508.10.00.00 - Bentonite 0.5 25
2508.30.00.00 - Fire-clay 0.5 25
2508.40.00.00 - Other clays 0.5 25
2508.50.00.00 - Andalusite , kyanite and sillimanite 0.5 25
2508.60.00.00 - Mullite 0.5 25
2508.70.00.00 - Chamotte or dinas earths 0.5 25
2509.00.00.00 Chalk. 0.5 25
2510 Natural calcium phosphates, natural aluminium calcium phosphates and 
phosphatic chalk.
2510.10.00.00 - Unground 0.5 25
2510.20.00.00 - Ground 0.5 25
2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether 
or not calcined, other than barium oxide of heading 28.16.
2511.10.00.00 - Natural barium sulphate (barytes) US 0.5 25
2511.20.00.00 - Natural barium carbonate (witherite) 0.5 25
2512.00.00.00 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar 
siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or 
less.0.5 25
2513 Pumice stone; emery; natural corundum, natural garnet and other natural 
abrasives, whether or not heat-treated.
2513.10.00.00 - Pumice stone 0.5 25
2513.20.00.00 - Emery, natural corundum, natural garnet and other natural abrasives 0.5 25
2514.00.00.00 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into 
blocks or slabs of a rectangular (including square) shape.0.5 25
2515 Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not 
roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a 
rectangular (including square) shape.
- Marble and travertine :
2515.11.00.00 - - Crude or roughly trimmed 0.5 25
2515.12.00.00 - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape0.5 25
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rateBound rate at 
date of 
accession
2515.20.00.00 - Ecaussine and other calcareous monumental or building stone; alabaster 0.5 25
2516 Granite, porphyry, basalt, sandstone and other monumental or building stone, 
whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks 
or slabs of a rectangular (including square) shape.
- Granite :
2516.11.00.00 - - Crude or roughly trimmed 0.5 25
2516.12.00.00 - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape0.5 25
2516.20.00.00 - Sandstone 0.5 25
2516.90.00.00 - Other monumental or building stone 0.5 25
2517 Pebbles, gravel, broken or crushed stone , of a kind commonly used for concrete 
aggregates, for road metallin g or for railway or other ballast, shingle and flint, 
whether or not heat-treated; macadam of slag, dross or similar industrial waste, 
whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 
25.16, whether or not heat-treated.
2517.10.00.00 - Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete 
aggregates, for road metallin g or for railway or other ballast, shingle and flint, 
whether or not heat-treated0.5 25
2517.20.00.00 - Macadam of slag, dross or similar industrial waste, whether or not incorporating 
the materials cited in subheading 2517.100.5 25
2517.30.00.00 - Tarred macadam 0.5 25
- Granules, chippings and powder, of stones of heading 25.15 or 25.16, whether 
or not heat-treated :
2517.41.00.00 - - Of marble 0.5 25
2517.49.00.00 - - Other 0.5 25
2518 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed 
or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape; dolomite ramming mix.
2518.10.00.00 - Dolomite, not calcined or sintered 0.5 25
2518.20.00.00 - Calcined or sintered dolomite 0.5 25
2518.30.00.00 - Dolomite ramming mix 0.5 25
2519 Natural magnesium carbonate (magnesite); fused magnesia; dead-burned 
(sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.
2519.10.00.00 - Natural magnesium carbonate (magnesite) 0.5 25
2519.90.00.00 - Other 0.5 25
2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) 
whether or not coloured, with or without small quantities of accelerators or retarders.
2520.10.00.00 - Gypsum; anhydrite 0.5 25
2520.20.00.00 - Plasters 0.5 30
2521.00.00.00 Limestone flux; limestone and other calcareous stone, of a kind used for the 
manufacture of lime or cement.0.5 25
2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and 
hydroxide of heading 28.25.
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rateBound rate at 
date of 
accession
2522.10.00.00 - Quicklime 0.5 30
2522.20.00.00 - Slaked lime 0.5 40
2522.30.00.00 - Hydraulic lime 0.5 40
2523 Portland cement, aluminous cement, slag cement, supersulphate cement and 
similar hydraulic cements, whether or not coloured or in the form of clinkers.
2523.10.00.00 - Cement clinkers 0.5 30
- Portland cement :
2523.21.00.00 - - White cement, whether or not artificially coloured US 0.5 30
2523.29.00.00 - - Other 0.5 40
2523.30.00.00 - Aluminous cement 0.5 40
2523.90.00.00 - Other hydraulic cements US 0.5 40
2524 Asbestos.
2524.10.00.00 - Crocidolite 0.5 30
2524.90.00.00 - Other 0.5 25
2525 Mica, including spliiting; mica waste.
2525.10.00.00 - Crude mica and mica rifted into sheets or splitting 0.5 25
2525.20.00.00 - Mica powder 0.5 25
2525.30.00.00 - Mica waste 0.5 25
2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or 
otherwise, into blocks or slabs of a rectangular (including square) shape; talc.
2526.10.00.00 - Not crushed, not powdered 0.5 25
2526.20.00.00 - Crushed or powdered 0.5 25
2528.00.00.00 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.0.5 25
2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
2529.10.00.00 - Feldspar 0.5 25
- Fluorspar :
2529.21.00.00 - - Containing by weight 97 % or less of calcium fluoride 0.5 25
2529.22.00.00 - - Containing by weight more than 97 % of calcium fluoride 0.5 25
2529.30.00.00 - Leucite; nepheline and nepheline syenite 0.5 25
2530 Mineral substances not elsewhere specified or included.
2530.10.00.00 - Vermiculite, perlite and chlorites, unexpanded 0.5 25
2530.20.00.00 - Kieserite, epsomite (natural magnesium sulphates) 0.5 25
2530.90.00.00 - Other US 0.5 15
26 ORES, SLAG AND ASH
2601 Iron ores and concentrates, including roasted iron pyrites.
- Iron ores and concentrates, other than roasted iron pyrites :
2601.11 - - Non-agglomerated
2601.11.10.00 - - - Iron ores lumps 0.5 25
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rateBound rate at 
date of 
accession
2601.11.20.00 - - - Iron ores fines 0.5 25
2601.11.30.00 - - - Iron ores concentrates 0.5 25
2601.11.90.00 - - - Other 0.5 25
2601.12.00.00 - - Agglomerated 0.5 25
2601.20.00.00 - Roasted iron pyrites 0.5 25
2602.00.00.00 Manganese ores and concentrates, including ferruginous manganese ores and 
concentrates with a manganese content of 20 % or more, calculated on the dry 
weight.0.5 25
2603.00.00.00 Copper ores and concentrates. 0.5 25
2604.00.00.00 Nickel ores and concentrates. 0.5 25
2605.00.00.00 Cobalt ores and concentrates. 0.5 25
2606.00.00.00 Aluminium ores and concentrates. 0.5 25
2607.00.00.00 Lead ores and concentrates. 0.5 25
2608.00.00.00 Zinc ores and concentrates. 0.5 25
2609.00.00.00 Tin ores and concentrates. 0.5 25
2610.00.00.00 Chromium ores and concentrates. 0.5 25
2611.00.00.00 Tungsten ores and concentrates. 0.5 25
2612 Uranium or thorium ores and concentrates.
2612.10.00.00 - Uranium ores and concentrates 0.5 25
2612.20.00.00 - Thorium ores and concentrates 0.5 25
2613 Molybdenum ores and concentrates.
2613.10.00.00 - Roasted 0.5 25
2613.90.00.00 - Other 0.5 25
2614.00.00.00 Titanium ores and concentrates. 0.5 25
2615 Niobium, tantalum, vanadium or zirconium ores and concentrates.
2615.10.00.00 - Zirconium ores and concentrates 0.5 25
2615.90.00.00 - Other 0.5 25
2616 Precious metal ores and concentrates.
2616.10.00.00 - Silver ores and concentrates 0.5 25
2616.90 - Other
2616.90.10.00 - - Gold ores and concentrates 0.5 25
2616.90.90.00 - - Other 0.5 25
2617 Other ores and concentrates.
2617.10.00.00 - Antimony ores and concentrates 0.5 25
2617.90.00.00 - Other 0.5 25
2618.00.00.00 Granulated slag (slag sand) from the manufacture of iron or steel. 0.5 25
2619.00.00.00 Slag, dross (other than granulated slag), scalings and other waste from the 
manufacture of iron or steel.0.5 25
2620 Slag, ash and residues (other than from the manufacture of iron or steel) 
containing metals, arsenic or their compounds.
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- Containing mainly zinc :
2620.11.00.00 - - Hard zinc spelter 0.5 25
2620.19.00.00 - - Other 0.5 25
- Containing mainly lead :
2620.21.00.00 - - Leaded gasoline sludges and leaded anti-knock compound sludges 0.5 25
2620.29.00.00 - - Other 0.5 25
2620.30.00.00 - Containing mainly copper 0.5 25
2620.40.00.00 - Containing mainly aluminium 0.5 25
2620.60.00.00 - Containing arsenic, mercury, thallium or their mixtures, of a kind used for the 
extraction of arsenic or those metals or for the manufacture of their chemical 
compounds0.5 25
- Other :
2620.91.00.00 - - Containing an timony, beryllium, cadmium, chromium or their mixtures 0.5 25
2620.99.00.00 - - Other 0.5 25
2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the 
incineration of municipal waste.
2621.10.00.00 - Ash and residues from the incineration of municipal waste 0.5 25
2621.90.00.00 - Other 0.5 25
27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; 
BITUMINOUS SUBSTANCES; MINERAL WAXES
2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal.
- Coal, whether or not pulverised, but not agglomerated :
2701.11.00.00 - - Anthracite 0.5 25
2701.12.00.00 - - Bituminous coal 0.5 25
2701.19.00.00 - - Other coal 0.5 25
2701.20.00.00 - Briquettes, ovoids and similar solid fuels manufactured from coal 0.5 25
2702 Lignite, whether or not agglomerated, excluding jet.
2702.10.00.00 - Lignite, whether or not pulverised, but not agglomerated 0.5 25
2702.20.00.00 - Agglomerated lignite 0.5 25
2703.00.00.00 Peat (including peat litter), whether or not agglomerated. 0.5 25
2704.00.00.00 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; 
retort carbon.0.5 25
2705.00.00.00 Coal gas, water gas, producer gas and similar gases, other than petroleum gases 
and other gaseous hydrocarbons.0.5 25
2706.00.00.00 Tar distilled from coal, from lignite or from peat, and other mineral tars, whether 
or not dehydrated or partially distilled, including reconstituted tars.0.5 25
2707 Oils and other products of the distillation of high temperature coal tar; similar 
products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents.
2707.10.00.00 - Benzol (benzene) 0.5 25
2707.20.00.00 - Toluol (toluene) 0.5 25
2707.30.00.00 - Xylol (xylenes) 0.5 25
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2707.40.00.00 - Naphthalene 0.5 25
2707.50.00.00 - Other aromatic hydrocarbon mixtures of which 65 % or more by volume 
(including losses) distils at 250 °C by the ASTM D 86 method0.5 25
- Other :
2707.91.00.00 - - Creosote oils 0.5 25
2707.99.00.00 - - Other 0.5 25
2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars.
2708.10.00.00 - Pitch 0.5 25
2708.20.00.00 - Pitch coke 0.5 25
2709.00.00.00 Petroleum oils and oils obtained from bituminous minerals, crude. 0.5 20
2710 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.
- 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 :
2710.12 - - Light oils and preparations
2710.12.10.00 - - - Partially refined oil including crude oil having undergone primary refinement CT 0.5 10
2710.12.2 - - - Special spirits :
2710.12.21.00 - - - - White spirit 0.5 25
2710.12.22.00 - - - - Aviation spirit 0.5 30
2710.12.23.00 - - - - Motor spirit, super 0.5 30
2710.12.24.00 - - - - Motor spirit, ordinary 0.5 30
2710.12.29.00 - - - - Other 0.5 30
2710.19 - - Other2710.19.1 - - - Medium oils :
2710.19.11.00 - - - - Kerosine type jet fuel CT, US 0.5 20
2710.19.12.00 - - - - Kerosine CT, US 0.5 15
2710.19.19.00 - - - - Other CT, US 0.5 20
2710.19.2 - - - Heavy oils :2710.19.21.00 - - - - Gas oil CT, US 0.5 20
2710.19.22.00 - - - - Domestic fuel oil CT, US 0.5 15
2710.19.23.00 - - - - Light fuel oil CT, US 0.5 15
2710.19.24.00 - - - - Heavy fuel oil I CT, US 0.5 15
2710.19.25.00 - - - - Heavy fuel oil II CT, US 0.5 15
2710.19.3 - - - Lubricating oils :2710.19.31.00 - - - - Of a kind used to be mixed further CT, US 0.5 20
2710.19.32.00 - - - - Brake fluid CT, US 0.5 20
2710.19.33.00 - - - - Grease CT, US 0.5 20
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date of 
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2710.19.39 - - - - Other:
2710.19.39.10 - - - - - Two-cycle motor oil CT, US 0.5 20
2710.19.39.90 - - - - - Other CT, US 0.5 20
2710.20.00.00 - 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 oils0.5 30
- Waste oils :
2710.91.00.00 - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls 
(PCTs) or polybrominated biphenyls (PBBs)0.5 30
2710.99.00.00 - - Other US 0.5 20
2711 Petroleum gases and other gaseous hydrocarbons.
- Liquefied :
2711.11.00.00 - - Natural gas 0.5 25
2711.12.00.00 - - Propane 0.5 25
2711.13.00.00 - - Butanes 0.5 20
2711.14.00.00 - - Ethylene, propylene, butylene and butadiene 0.5 25
2711.19.00.00 - - Other 0.5 25
- In gaseous state :
2711.21.00.00 - - Natural gas 0.5 25
2711.29.00.00 - - Other 0.5 25
2712 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, 
ozokerite, lignite wax, peat wax, other mineral waxes, and similar products 
obtained by synthesis or by other processes, whether or not coloured.
2712.10.00.00 - Petroleum jelly 0.5 25
2712.20.00.00 - Paraffin wax containing by weight less than 0.75 % of oil 0.5 25
2712.90.00.00 - Other 0.5 25
2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils 
obtained from bituminous minerals.
- Petroleum coke :
2713.11.00.00 - - Not calcined 0.5 25
2713.12.00.00 - - Calcined 0.5 25
2713.20.00.00 - Petroleum bitumen 0.5 25
2713.90.00.00 - Other residues of petroleum oils or of oils obtained from bituminous minerals 0.5 25
2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites 
and asphaltic rocks.
2714.10.00.00 - Bituminous or oil shale and tar sands 0.5 25
2714.90.00.00 - Other 0.5 25
2715.00.00.00 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum 
bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, 
cut-backs).0.5 25
2716.00.00.00 Electrical energy 0.5 25
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28 INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF 
PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE 
ELEMENTS OR OF ISOTOPES
2801 Fluorine, chlorine, bromine and iodine.
2801.10.00.00 - Chlorine 0.5 25
2801.20.00.00 - Iodine 0.5 25
2801.30.00.00 - Fluorine; bromine 0.5 25
2802.00.00.00 Sulphur, sublimed or precipitated; colloidal sulphur. 0.5 25
2803.00.00.00 Carbon (carbon blacks and other forms of carbon not elsewhere specified or 
included).0.5 25
2804 Hydrogen, rare gases and other non-metals.
2804.10.00.00 - Hydrogen 0.5 25
- Rare gases :
2804.21.00.00 - - Argon 0.5 25
2804.29.00.00 - - Other 0.5 25
2804.30.00.00 - Nitrogen 0.5 25
2804.40.00.00 - Oxygen 0.5 25
2804.50.00.00 - Boron; tellurium 0.5 25
- Silicon :
2804.61.00.00 - - Containing by weight not less than 99.99 % of silicon 0.5 25
2804.69.00.00 - - Other 0.5 25
2804.70.00.00 - Phosphorus 0.5 25
2804.80.00.00 - Arsenic 0.5 25
2804.90.00.00 - Selenium 0.5 25
2805 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether 
or not intermixed or interalloyed; mercury.
- Alkali or alkaline-earth metals :
2805.11.00.00 - - Sodium 0.5 25
2805.12.00.00 - - Calcium 0.5 25
2805.19.00.00 - - Other 0.5 25
2805.30.00.00 - Rare-earth metals, scandium and yttrium, whether or not intermixed or 
interalloyed0.5 25
2805.40.00.00 - Mercury 0.5 25
2806 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid.
2806.10.00.00 - Hydrogen chloride (hydrochloric acid) 0.5 25
2806.20.00.00 - Chlorosulphuric acid 0.5 25
2807.00.00.00 Sulphuric acid; oleum. 0.5 25
2808.00.00.00 Nitric acid; sulphonitric acids. 0.5 25
2809 Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not 
chemically defined.
2809.10.00.00 - Diphosphorus pentaoxide 0.5 25
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2809.20.00.00 - Phosphoric acid and polyphosphoric acids 0.5 25
2810.00.00.00 Oxides of boron; boric acids. 0.5 25
2811 Other inorganic acids and other inorganic oxygen compounds of non-metals.
- Other inorganic acids :
2811.11.00.00 - - Hydrogen fluoride (hydrofluoric acid) 0.5 25
2811.19.00.00 - - Other 0.5 25
- Other inorganic oxygen compounds of non-metals :
2811.21.00.00 - - Carbon dioxide 0.5 25
2811.22.00.00 - - Silicon dioxide 0.5 25
2811.29.00.00 - - Other 0.5 25
2812 Halides and halide oxides of non-metals.
2812.10.00.00 - Chlorides and chloride oxides 0.5 25
2812.90.00.00 - Other 0.5 25
2813 Sulphides of non-metals; commercial phosphorus trisulphide.
2813.10.00.00 - Carbon disulphide 0.5 25
2813.90.00.00 - Other 0.5 25
2814 Ammonia, anhydrous or in aqueous solution.
2814.10.00.00 - Anhydrous ammonia US 0.5 15
2814.20.00.00 - Ammonia in aqueous solution 0.5 25
2815 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); 
peroxides of sodium or potassium.
- Sodium hydroxide (caustic soda) :
2815.11.00.00 - - Solid 0.5 25
2815.12.00.00 - - In aqueous solution (soda lye or liquid soda) 0.5 25
2815.20.00.00 - Potassium hydroxide (caustic potash) 0.5 25
2815.30.00.00 - Peroxides of sodium or potassium 0.5 25
2816 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of 
strontium or barium.
2816.10.00.00 - Hydroxide and peroxide of magnesium 0.5 25
2816.40.00.00 - Oxides, hydroxides and peroxides, of strontium or barium 0.5 25
2817.00.00.00 Zinc oxide; zinc peroxide. 0.5 25
2818 Artificial corundum, whether or not chemically defined; aluminium oxide; 
aluminium hydroxide.
2818.10.00.00 - Artificial corundum, whether or not chemically defined 0.5 25
2818.20.00.00 - Aluminium oxide, other than artificial corundum 0.5 25
2818.30.00.00 - Aluminium hydroxide 0.5 25
2819 Chromium oxides and hydroxides.
2819.10.00.00 - Chromium trioxide 0.5 25
2819.90.00.00 - Other 0.5 25
2820 Manganese oxides.
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2820.10.00.00 - Manganese dioxide 0.5 25
2820.90.00.00 - Other 0.5 25
2821 Iron oxides and hydroxides; earth colours containing 70 % or more by weight of 
combined iron evaluated as Fe2O3.
2821.10.00.00 - Iron oxides and hydroxides 0.5 25
2821.20.00.00 - Earth colours 0.5 25
2822.00.00.00 Cobalt oxides and hydroxides; commercial cobalt oxides. 0.5 25
2823.00.00.00 Titanium oxides. 0.5 25
2824 Lead oxides; red lead and orange lead.
2824.10.00.00 - Lead monoxide (litharge, massicot) 0.5 25
2824.90.00.00 - Other 0.5 25
2825 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; 
other metal oxides, hydroxides and peroxides.
2825.10.00.00 - Hydrazine and hydroxylamine and their inorganic salts 0.5 25
2825.20.00.00 - Lithium oxide and hydroxide 0.5 25
2825.30.00.00 - Vanadium oxides and hydroxides 0.5 25
2825.40.00.00 - Nickel oxides and hydroxides 0.5 25
2825.50.00.00 - Copper oxides and hydroxides 0.5 25
2825.60.00.00 - Germanium oxides and zirconium dioxide 0.5 25
2825.70.00.00 - Molybdenum oxides and hydroxides 0.5 25
2825.80.00.00 - Antimony oxides 0.5 25
2825.90.00.00 - Other 0.5 25
2826 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts.
- Fluorides :
2826.12.00.00 - - Of aluminium 0.5 25
2826.19.00.00 - - Other 0.5 25
2826.30.00.00 - Sodium hexafluoroaluminate (synthetic cryolite) 0.5 25
2826.90.00.00 - Other 0.5 25
2827 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide 
oxides; iodides and iodide oxides.
2827.10.00.00 - Ammonium chloride 0.5 25
2827.20.00.00 - Calcium chloride 0.5 25
- Other chlorides :
2827.31.00.00 - - Of magnesium 0.5 25
2827.32.00.00 - - Of aluminium 0.5 25
2827.35.00.00 - - Of nickel 0.5 25
2827.39.00.00 - - Other 0.5 25
- Chloride oxides and chloride hydroxides :
2827.41.00.00 - - Of copper 0.5 25
2827.49.00.00 - - Other 0.5 25
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- Bromides and bromide oxides :
2827.51.00.00 - - Bromides of sodium or of potassium 0.5 25
2827.59.00.00 - - Other 0.5 25
2827.60.00.00 - Iodides and iodide oxides 0.5 25
2828 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites.
2828.10.00.00 - Commercial calcium hypochlorite and other calcium hypochlorites 0.5 25
2828.90 - Other
2828.90.10.00 - - Sodium hypochlorite (bleach) whether or not concentrated 0.5 40
2828.90.90.00 - - Other 0.5 30
2829 Chlorates and perchlorates; bromates and perbromates; iodates and periodates.
- Chlorates :
2829.11.00.00 - - Of sodium 0.5 25
2829.19.00.00 - - Other 0.5 25
2829.90.00.00 - Other 0.5 25
2830 Sulphides; polysulphides, whether or not chemically defined.
2830.10.00.00 - Sodium sulphides 0.5 25
2830.90.00.00 - Other 0.5 25
2831 Dithionites and sulphoxylates.
2831.10.00.00 - Of sodium 0.5 25
2831.90.00.00 - Other 0.5 25
2832 Sulphites; thiosulphates.
2832.10.00.00 - Sodium sulphites 0.5 25
2832.20.00.00 - Other sulphites 0.5 25
2832.30.00.00 - Thiosulphates 0.5 25
2833 Sulphates; alums; peroxosulphates (persulphates).- Sodium sulphates :
2833.11.00.00 - - Disodium sulphate 0.5 25
2833.19.00.00 - - Other 0.5 25
- Other sulphates :
2833.21.00.00 - - Of magnesium 0.5 25
2833.22.00.00 - - Of aluminium 0.5 25
2833.24.00.00 - - Of nickel 0.5 25
2833.25.00.00 - - Of copper 0.5 25
2833.27.00.00 - - Of barium 0.5 25
2833.29.00.00 - - Other 0.5 25
2833.30.00.00 - Alums 0.5 25
2833.40.00.00 - Peroxosulphates (persulphates) 0.5 25
2834 Nitrites; nitrates.
2834.10.00.00 - Nitrites 0.5 25
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- Nitrates :
2834.21.00.00 - - Of potassium 0.5 25
2834.29.00.00 - - Other 0.5 25
2835 Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; 
polyphosphates, whether or not chemically defined.
2835.10.00.00 - Phosphinates (hypophosphites) and phosphonates (phosphites) 0.5 25
- Phosphates :
2835.22.00.00 - - Of mono- or disodium 0.5 25
2835.24.00.00 - - Of potassium 0.5 25
2835.25.00.00 - - Calcium hydrogenorthophosphate (“dicalcium phosphate”) 0.5 25
2835.26.00.00 - - Other phosphates of calcium 0.5 25
2835.29.00.00 - - Other 0.5 25
- Polyphosphates :
2835.31.00.00 - - Sodium triphosphate (sodium tripolyphosphate) 0.5 25
2835.39.00.00 - - Other 0.5 25
2836 Carbonates; peroxocarbonates (percarbonates); commercial ammonium 
carbonate containing ammonium carbamate.
2836.20.00.00 - Disodium carbonate 0.5 25
2836.30.00.00 - Sodium hydrogencarbonate (sodium bicarbonate) 0.5 25
2836.40.00.00 - Potassium carbonates 0.5 25
2836.50.00.00 - Calcium carbonate 0.5 25
2836.60.00.00 - Barium carbonate 0.5 25
- Other :
2836.91.00.00 - - Lithium carbonates 0.5 25
2836.92.00.00 - - Strontium carbonate 0.5 25
2836.99.00.00 - - Other 0.5 25
2837 Cyanides, cyanide oxides and complex cyanides.
- Cyanides and cyanide oxides :
2837.11.00.00 - - Of sodium 0.5 25
2837.19.00.00 - - Other 0.5 25
2837.20.00.00 - Complex cyanides 0.5 25
2839 Silicates; commercial alkali metal silicates.
- Of sodium :
2839.11.00.00 - - Sodium metasilicates 0.5 25
2839.19.00.00 - - Other 0.5 25
2839.90.00.00 - Other 0.5 25
2840 Borates; peroxoborates (perborates).
- Disodium tetraborate (refined borax) :
2840.11.00.00 - - Anhydrous 0.5 25
2840.19.00.00 - - Other 0.5 25
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2840.20.00.00 - Other borates 0.5 25
2840.30.00.00 - Peroxoborates (perborates) 0.5 25
2841 Salts of oxometallic or peroxometallic acids.
2841.30.00.00 - Sodium dichromate 0.5 25
2841.50.00.00 - Other chromates and dichromates; peroxochromates 0.5 25
- Manganites, manganates and permanganates :
2841.61.00.00 - - Potassium permanganate 0.5 25
2841.69.00.00 - - Other 0.5 25
2841.70.00.00 - Molybdates 0.5 25
2841.80.00.00 - Tungstates (wolframates) 0.5 25
2841.90.00.00 - Other 0.5 25
2842 Other salts of inorganic acids or peroxoacids (including aluminosilicates whether 
or not chemically defined), other than azides.
2842.10.00.00 - Double or complex silicates, including aluminosilicates whether or not 
chemically defined0.5 25
2842.90.00.00 - Other 0.5 25
2843 Colloidal precious metals; inorganic or organic compounds of precious metals, 
whether or not chemically defined; amalgams of precious metals.
2843.10.00.00 - Colloidal precious metals 0.5 25
- Silver compounds :
2843.21.00.00 - - Silver nitrate 0.5 25
2843.29.00.00 - - Other 0.5 25
2843.30.00.00 - Gold compounds 0.5 25
2843.90.00.00 - Other compounds; amalgams 0.5 25
2844 Radioactive chemical elements and radioactive isotopes (including the fissile or 
fertile chemical elements and isotopes)  and their compounds; mixtures and 
residues containing these products.
2844.10.00.00 - Natural uranium and its compounds; alloys, dispersions (including cermets), 
ceramic products and mixtures containing natural uranium or natural uranium 
compounds0.5 25
2844.20.00.00 - Uranium enriched in U 235 and its compounds; plutonium and its compounds; 
alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235, plutonium or compounds of these products0.5 25
2844.30.00.00 - Uranium depleted in U 235 and its compounds; thorium and its compounds; 
alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235, thorium or compounds of these products0.5 25
2844.40.00.00 - Radioactive elements and isotopes and compounds other than those of 
subheading 2844.10, 2844.20 or 2844.30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or 
compounds; radioactive residues0.5 25
2844.50.00.00 - Spent (irradiated) fuel elements (cartridges) of nuclear reactors 0.5 25
2845 Isotopes other than those of heading 28.44; compounds, inorganic or organic, of 
such isotopes, whether or not chemically defined.
2845.10.00.00 - Heavy water (deuterium oxide) 0.5 25
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2845.90.00.00 - Other 0.5 25
2846 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium 
or of mixtures of these metals.
2846.10.00.00 - Cerium compounds 0.5 25
2846.90.00.00 - Other 0.5 25
2847.00.00.00 Hydrogen peroxide, whether or not solidified with urea. 0.5 25
2848.00.00.00 Phosphides, whether or not chemically defined, excluding ferrophosphorus. 0.5 25
2849 Carbides, whether or not chemically defined.
2849.10.00.00 - Of calcium 0.5 25
2849.20.00.00 - Of silicon 0.5 25
2849.90.00.00 - Other 0.5 25
2850.00.00.00 Hydrides, nitrides, azides, silicides and borides, whether or not chemically 
defined, other than compounds which are also carbides of heading 28.49.0.5 25
2852 Inorganic or organic compounds of mercury, whether or not chemically defined, 
excluding amalgams.
2852.10.00.00 - Chemically defined 0.5 25
2852.90.00.00 - Other 0.5 25
2853.00.00.00 Other inorganic compounds (including distilled or conductivity water and water of 
similar purity); liquid air (whether or not rare gases have been removed); 
compressed air; amalgams, other than amalgams of precious metals.0.5 25
29 ORGANIC CHEMICALS
2901 Acyclic hydrocarbons.
2901.10.00.00 - Saturated 0.5 25
- Unsaturated :
2901.21.00.00 - - Ethylene 0.5 25
2901.22.00.00 - - Propene (propylene) 0.5 25
2901.23.00.00 - - Butene (butylene) and isomers thereof 0.5 25
2901.24.00.00 - - Buta-1,3-diene and isoprene 0.5 25
2901.29.00.00 - - Other 0.5 25
2902 Cyclic hydrocarbons.
- Cyclanes, cyclenes and cycloterpenes :
2902.11.00.00 - - Cyclohexane 0.5 25
2902.19.00.00 - - Other 0.5 25
2902.20.00.00 - Benzene 0.5 25
2902.30.00.00 - Toluene 0.5 25
- Xylenes :
2902.41.00.00 - - o-Xylene 0.5 25
2902.42.00.00 - - m-Xylene 0.5 25
2902.43.00.00 - - p-Xylene CT 0.5 15
2902.44.00.00 - - Mixed xylene isomers 0.5 25
2902.50.00.00 - Styrene 0.5 25
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Bound 
rateBound rate at 
date of 
accession
2902.60.00.00 - Ethylbenzene 0.5 25
2902.70.00.00 - Cumene 0.5 25
2902.90.00.00 - Other 0.5 25
2903 Halogenated derivatives of hydrocarbons.
- Saturated chlorinated derivatives of acyclic hydrocarbons :
2903.11.00.00 - - Chloromethane (methyl chloride) and chloroethane (ethyl chloride) 0.5 25
2903.12.00.00 - - Dichloromethane (methylene chloride) 0.5 25
2903.13.00.00 - - Chloroform (trichloromethane) 0.5 25
2903.14.00.00 - - Carbon tetrachloride 0.5 25
2903.15.00.00 - - Ethylene dichloride (ISO) (1,2-dichloroethane) 0.5 25
2903.19 - - Other
2903.19.10.00 - - - 1,1,1-Trichloroethane (methyl chloroform) 0.5 25
2903.19.90.00 - - - Other 0.5 25
- Unsaturated chlorinated derivatives of acyclic hydrocarbons :
2903.21.00.00 - - Vinyl chloride (chloroethylene) 0.5 25
2903.22.00.00 - - Trichloroethylene 0.5 25
2903.23.00.00 - - Tetrachloroethylene (perchloroethylene) 0.5 25
2903.29.00.00 - - Other 0.5 25
- Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons :
2903.31.00.00 - - Ethylene dibromide (ISO) (1,2-dibromoethane) 0.5 25
2903.39 - - Other2903.39.10.00 - - - Bromomethane (methyl bromide) 0.5 25
2903.39.90.00 - - - Other 0.5 25
- Halogenated derivatives of acyclic hydrocarbons containing two or more 
different halogens :
2903.71.00.00 - - Chlorodifluoromethane 0.5 25
2903.72.00.00 - - Dichlorotrifluoroethanes 0.5 25
2903.73.00.00 - - Dichlorofluoroethanes 0.5 25
2903.74.00.00 - - Chlorodifluoroethanes 0.5 25
2903.75.00.00 - - Dichloropentafluoropropanes 0.5 25
2903.76.00.00 - - Bromochlorodifluoromethane, bromotrifluoromethane and 
dibromotetrafluoroethanes0.5 25
2903.77.00.00 - - Other, perhalogenated only with fluorine and chlorine 0.5 25
2903.78.00.00 - - Other perhalogenated derivatives 0.5 25
2903.79 - - Other
2903.79.10.00 - - - Chlorotetrafluoroethanes 0.5 25
2903.79.20.00 - - - Other derivatives of methane, ethane or propane halogenated only with 
fluorine and chlorine0.5 25
2903.79.30.00 - - - Derivatives of methane, ethane or propane halogenated only with fluorine 
and bromine0.5 25
2903.79.90.00 - - - Other 0.5 25
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GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
- Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons :
2903.81.00.00 - - 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN) 0.5 25
2903.82.00.00 - - Aldrin (ISO), chlordane (ISO) and heptachlor (ISO) 0.5 25
2903.89.00.00 - - Other 0.5 25
- Halogenated derivatives of aromatic hydrocarbons :
2903.91.00.00 - - Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene 0.5 25
2903.92.00.00 - - Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-
2,2-bis(p-chlorophenyl)ethane)0.5 25
2903.99.00.00 - - Other 0.5 25
2904 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not 
halogenated.
2904.10.00.00 - Derivatives containing only sulpho groups, their salts and ethyl esters 0.5 25
2904.20.00.00 - Derivatives containing only nitro or only nitroso groups 0.5 25
2904.90.00.00 - Other 0.5 25
2905 Acyclic alcohols and their halogenated,  sulphonated, nitrated or nitrosated 
derivatives.
- Saturated monohydric alcohols :
2905.11.00.00 - - Methanol (methyl alcohol) 0.5 25
2905.12.00.00 - - Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol) 0.5 25
2905.13.00.00 - - Butan-1-ol (n-butyl alcohol) 0.5 25
2905.14.00.00 - - Other butanols 0.5 25
2905.16.00.00 - - Octanol (octyl alcohol) and isomers thereof 0.5 25
2905.17.00.00 - - Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-
ol (stearyl alcohol)0.5 25
2905.19.00.00 - - Other 0.5 25
- Unsaturated monohydric alcohols :
2905.22.00.00 - - Acyclic terpene alcohols 0.5 25
2905.29.00.00 - - Other 0.5 25
- Diols :
2905.31.00.00 - - Ethylene glycol (ethanediol) CT 0.5 20
2905.32.00.00 - - Propylene glycol (propane-1,2-diol) 0.5 25
2905.39.00.00 - - Other 0.5 25
- Other polyhydric alcohols :
2905.41.00.00 - - 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane) 0.5 25
2905.42.00.00 - - Pentaerythritol 0.5 25
2905.49.00.00 - - Other 0.5 25
- Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols :
2905.51.00.00 - - Ethchlorvynol (INN) 0.5 25
2905.59.00.00 - - Other 0.5 25
2906 Cyclic alcohols and their halogenated,  sulphonated, nitrated or nitrosated 
derivatives.
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rateBound rate at 
date of 
accession
- Cyclanic, cyclenic or cycloterpenic :
2906.11.00.00 - - Menthol 0.5 25
2906.12.00.00 - - Cyclohexanol, methylcyclohexanols and dimethylcyclo-hexanols 0.5 25
2906.13.00.00 - - Sterols and inositols 0.5 25
2906.19.00.00 - - Other 0.5 25
- Aromatic :
2906.21.00.00 - - Benzyl alcohol 0.5 25
2906.29.00.00 - - Other 0.5 25
2907 Phenols; phenol-alcohols.
- Monophenols :
2907.11.00.00 - - Phenol (hydroxybenzene) and its salts 0.5 25
2907.12.00.00 - - Cresols and their salts 0.5 25
2907.13.00.00 - - Octylphenol, nonylphenol and their isomers; salts thereof 0.5 25
2907.15.00.00 - - Naphthols and their salts 0.5 25
2907.19.00.00 - - Other 0.5 25
- Polyphenols; phenol-alcohols :
2907.21.00.00 - - Resorcinol and its salts 0.5 25
2907.22.00.00 - - Hydroquinone (quinol) and its salts 0.5 25
2907.23.00.00 - - 4,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts 0.5 25
2907.29.00.00 - - Other 0.5 25
2908 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-
alcohols.
- Derivatives containing only halogen substituents and their salts :
2908.11.00.00 - - Pentachlorophenol (ISO) 0.5 25
2908.19.00.00 - - Other 0.5 25
- Other :
2908.91.00.00 - - Dinoseb (ISO) and its salts 0.5 25
2908.92.00.00 - - 4,6-Dinitro-o-cresol (DNOC (ISO)) and its salts 0.5 25
2908.99.00.00 - - Other 0.5 25
2909 Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, 
ether peroxides, ketone peroxides (whether or not chemically defined), and their 
halogenated, sulphonated, nitrated or nitrosated derivatives.
- Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated 
derivatives :
2909.11.00.00 - - Diethyl ether 0.5 25
2909.19.00.00 - - Other 0.5 25
2909.20.00.00 - Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, 
nitrated or nitrosated derivatives0.5 25
2909.30.00.00 - Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated 
derivatives0.5 25
- Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives :
Page 73 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
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GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
2909.41.00.00 - - 2,2'-Oxydiethanol (diethylene glycol, digol) 0.5 25
2909.43.00.00 - - Monobutyl ethers of ethylene glycol or of diethylene glycol 0.5 25
2909.44.00.00 - - Other monoalkylethers of ethylene glycol or of diethylene glycol 0.5 25
2909.49.00.00 - - Other 0.5 25
2909.50.00.00 - Ether-phenols, ether-alcohol- phenols and their halogenated, sulphonated, 
nitrated or nitrosated derivatives0.5 25
2909.60.00.00 - Alcohol peroxides, ether peroxid es, ketone peroxides and their halogenated, 
sulphonated, nitrated or nitrosated derivatives0.5 25
2910 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-
membered ring, and their halogenated, sulphonated, nitrated or nitrosated 
derivatives.
2910.10.00.00 - Oxirane (ethylene oxide) 0.5 25
2910.20.00.00 - Methyloxirane (propylene oxide) 0.5 25
2910.30.00.00 - 1-Chloro-2,3-epoxypropane (epichlorohydrin) 0.5 25
2910.40.00.00 - Dieldrin (ISO, INN) 0.5 25
2910.90.00.00 - Other 0.5 25
2911.00.00.00 Acetals and hemiacetals, whether or not with other oxygen function, and their 
halogenated, sulphonated, nitrated or nitrosated derivatives.0.5 25
2912 Aldehydes, whether or not with other oxygen function; cyclic polymers of 
aldehydes; paraformaldehyde.
- Acyclic aldehydes without other oxygen function :
2912.11.00.00 - - Methanal (formaldehyde) 0.5 25
2912.12.00.00 - - Ethanal (acetaldehyde) 0.5 25
2912.19.00.00 - - Other 0.5 25
- Cyclic aldehydes without other oxygen function :
2912.21.00.00 - - Benzaldehyde 0.5 25
2912.29.00.00 - - Other 0.5 25
- Aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and aldehydes with 
other oxygen function :
2912.41.00.00 - - Vanillin (4-hydroxy-3-methoxybenzaldehyde) 0.5 25
2912.42.00.00 - - Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde) 0.5 25
2912.49.00.00 - - Other 0.5 25
2912.50.00.00 - Cyclic polymers of aldehydes 0.5 25
2912.60.00.00 - Paraformaldehyde 0.5 25
2913.00.00.00 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of 
heading 29.12.0.5 25
2914 Ketones and quinones, whether or not with other oxygen function, and their 
halogenated, sulphonated, nitrated or nitrosated derivatives.- Acyclic ketones without other oxygen function :
2914.11.00.00 - - Acetone 0.5 25
2914.12.00.00 - - Butanone (methyl ethyl ketone) 0.5 25
2914.13.00.00 - - 4-Methylpentan-2-one (methyl isobutyl ketone) 0.5 25
2914.19.00.00 - - Other 0.5 25
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GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
- Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function :
2914.22.00.00 - - Cyclohexanone and methylcyclohexanones 0.5 25
2914.23.00.00 - - Ionones and methylionones 0.5 25
2914.29 - - Other
2914.29.10.00 - - - Camphor 0.5 25
2914.29.90.00 - - - Other 0.5 25
- Aromatic ketones without other oxygen function :
2914.31.00.00 - - Phenylacetone (phenylpropan-2-one) 0.5 25
2914.39.00.00 - - Other 0.5 25
2914.40.00.00 - Ketone-alcohols and ketone-aldehydes 0.5 25
2914.50.00.00 - Ketone-phenols and ketones with other oxygen function 0.5 25
- Quinones :
2914.61.00.00 - - Anthraquinone 0.5 25
2914.69.00.00 - - Other 0.5 25
2914.70.00.00 - Halogenated, sulphonated, nitrated or nitrosated derivatives 0.5 25
2915 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides 
and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated 
derivatives.
- Formic acid, its salts and esters :
2915.11.00.00 - - Formic acid 0.5 25
2915.12.00.00 - - Salts of formic acid 0.5 25
2915.13.00.00 - - Esters of formic acid 0.5 25
- Acetic acid and its salts; acetic anhydride :
2915.21.00.00 - - Acetic acid 0.5 25
2915.24.00.00 - - Acetic anhydride 0.5 25
2915.29.00.00 - - Other 0.5 25
- Esters of acetic acid :
2915.31.00.00 - - Ethyl acetate 0.5 25
2915.32.00.00 - - Vinyl acetate 0.5 25
2915.33.00.00 - - n-butyl acetate 0.5 25
2915.36.00.00 - - Dinoseb (ISO) acetate 0.5 25
2915.39.00.00 - - Other 0.5 25
2915.40.00.00 - Mono-, di- or trichloroacetic acids, their salts and esters 0.5 25
2915.50.00.00 - Propionic acid, its salts and esters 0.5 25
2915.60.00.00 - Butanoic acids, pentanoic acids, their salts and esters 0.5 25
2915.70.00.00 - Palmitic acid, stearic acid, their salts and esters 0.5 25
2915.90.00.00 - Other 0.5 25
2916 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their 
anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, 
nitrated or nitrosated derivatives.
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concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
- Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives :
2916.11.00.00 - - Acrylic acid and its salts 0.5 25
2916.12.00.00 - - Esters of acrylic acid 0.5 25
2916.13.00.00 - - Methacrylic acid and its salts 0.5 25
2916.14.00.00 - - Esters of methacrylic acid 0.5 25
2916.15.00.00 - - Oleic, linoleic or linolenic acids, their salts and esters 0.5 25
2916.16.00.00 - - Binapacryl (ISO) 0.5 25
2916.19.00.00 - - Other 0.5 25
2916.20.00.00 - Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, 
halides, peroxides, peroxyacids and their derivatives0.5 25
- Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives :
2916.31.00.00 - - Benzoic acid, its salts and esters 0.5 25
2916.32.00.00 - - Benzoyl peroxide and benzoyl chloride 0.5 25
2916.34.00.00 - - Phenylacetic acid and its salts 0.5 25
2916.39.00.00 - - Other 0.5 25
2917 Polycarboxylic acids, their anhydrides , halides, peroxides and peroxyacids; their 
halogenated, sulphonated, nitrated or nitrosated derivatives.
- Acyclic polycarboxylic acids, their an hydrides, halides, peroxides, peroxyacids 
and their derivatives :
2917.11.00.00 - - Oxalic acid, its salts and esters 0.5 25
2917.12.00.00 - - Adipic acid, its salts and esters 0.5 25
2917.13.00.00 - - Azelaic acid, sebacic acid, their salts and esters 0.5 25
2917.14.00.00 - - Maleic anhydride 0.5 25
2917.19.00.00 - - Other 0.5 25
2917.20.00.00 - Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, 
halides, peroxides, peroxyacids and their derivatives0.5 25
- Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids 
and their derivatives :
2917.32.00.00 - - Dioctyl orthophthalates 0.5 25
2917.33.00.00 - - Dinonyl or didecyl orthophthalates 0.5 25
2917.34.00.00 - - Other esters of orthophthalic acid 0.5 25
2917.35.00.00 - - Phthalic anhydride 0.5 25
2917.36.00.00 - - Terephthalic acid and its salts 0.5 25
2917.37.00.00 - - Dimethyl terephthalate 0.5 25
2917.39.00.00 - - Other 0.5 25
2918 Carboxylic acids with additional oxygen function and their anhydrides, halides, 
peroxides and peroxyacids; th eir halogenated, sulphonated, nitrated or nitrosated 
derivatives.
- Carboxylic acids with alcohol function but without other oxygen function, their 
anhydrides, halides, peroxides, peroxyacids and their derivatives :
2918.11.00.00 - - Lactic acid, its salts and esters 0.5 25
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concession 
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rateBound rate at 
date of 
accession
2918.12.00.00 - - Tartaric acid 0.5 25
2918.13.00.00 - - Salts and esters of tartaric acid 0.5 25
2918.14.00.00 - - Citric acid 0.5 25
2918.15.00.00 - - Salts and esters of citric acid 0.5 25
2918.16.00.00 - - Gluconic acid, its salts and esters 0.5 25
2918.18.00.00 - - Chlorobenzilate (ISO) 0.5 25
2918.19.00.00 - - Other 0.5 25
- Carboxylic acids with phenol function but without other oxygen function, their 
anhydrides, halides, peroxides, peroxyacids and their derivatives :
2918.21.00.00 - - Salicylic acid and its salts 0.5 25
2918.22.00.00 - - O-Acetylsalicylic acid, its salts and esters 0.5 25
2918.23.00.00 - - Other esters of salicylic acid and their salts 0.5 25
2918.29.00.00 - - Other 0.5 25
2918.30.00.00 - Carboxylic acids with aldehyde or ketone function but without other oxygen 
function, their anhydrides, halides, peroxides, peroxyacids and their derivatives0.5 25
- Other :
2918.91.00.00 - - 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts and esters 0.5 25
2918.99.00.00 - - Other 0.5 25
2919 Phosphoric esters and their salts, including lactophosphates; their halogenated, 
sulphonated, nitrated or nitrosated derivatives.
2919.10.00.00 - Tris(2,3-dibromopropyl) phosphate 0.5 25
2919.90.00.00 - Other 0.5 25
2920 Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenate d, sulphonated, nitrated or nitrosated 
derivatives.
- Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, 
sulphonated, nitrated or nitrosated derivatives :
2920.11.00.00 - - Parathion (ISO) and parathion-methyl (ISO) (methyl-parathion) 0.5 25
2920.19.00.00 - - Other 0.5 25
2920.90.00.00 - Other 0.5 25
2921 Amine-function compounds.
- Acyclic monoamines and their derivatives; salts thereof :
2921.11.00.00 - - Methylamine, di- or trimethylamine and their salts 0.5 25
2921.19.00.00 - - Other 0.5 25
- Acyclic polyamines and their derivatives; salts thereof :
2921.21.00.00 - - Ethylenediamine and its salts 0.5 25
2921.22.00.00 - - Hexamethylenediamine and its salts 0.5 25
2921.29.00.00 - - Other 0.5 25
2921.30.00.00 - Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; 
salts thereof0.5 25
- Aromatic monoamines and their derivatives; salts thereof :
2921.41.00.00 - - Aniline and its salts 0.5 25
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rateBound rate at 
date of 
accession
2921.42.00.00 - - Aniline derivatives and their salts 0.5 25
2921.43.00.00 - - Toluidines and their derivatives; salts thereof 0.5 25
2921.44.00.00 - - Diphenylamine and its derivatives; salts thereof 0.5 25
2921.45.00.00 - - 1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine (beta- 
naphthylamine) and their derivatives; salts thereof0.5 25
2921.46.00.00 - - Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine 
(INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex 
(INN) and phentermine (INN); salts thereof0.5 25
2921.49.00.00 - - Other 0.5 25
- Aromatic polyamines and their derivatives; salts thereof :
2921.51.00.00 - - o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts 
thereof0.5 25
2921.59.00.00 - - Other 0.5 25
2922 Oxygen-function amino-compounds.
- Amino-alcohols, other than those containing more than one kind of oxygen 
function, their ethers and esters; salts thereof :
2922.11.00.00 - - Monoethanolamine and its salts 0.5 25
2922.12.00.00 - - Diethanolamine and its salts 0.5 25
2922.13.00.00 - - Triethanolamine and its salts 0.5 25
2922.14.00.00 - - Dextropropoxyphene (INN) and its salts 0.5 25
2922.19.00.00 - - Other 0.5 25
- Amino-naphthols and other amino-phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof :
2922.21.00.00 - - Aminohydroxynaphthalenesulphonic acids and their salts 0.5 25
2922.29.00.00 - - Other 0.5 25
- Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof :
2922.31.00.00 - - Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof 0.5 25
2922.39.00.00 - - Other 0.5 25
- Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof :
2922.41.00.00 - - Lysine and its esters; salts thereof 0.5 25
2922.42 - - Glutamic acid and its salts
2922.42.10.00 - - - Chemically refined monosodium glutamate powder or granules put up in 
packing for retail sale (for example A-One)0.5 30
2922.42.90.00 - - - Other 0.5 25
2922.43.00.00 - - Anthranilic acid and its salts 0.5 25
2922.44.00.00 - - Tilidine (INN) and its salts 0.5 25
2922.49.00.00 - - Other 0.5 25
2922.50.00.00 - Amino-alcohol-phenols, amino-acid-phenols and other amino- compounds with 
oxygen function0.5 25
2923 Quaternary ammonium salts and hydroxides; lecithins and other 
phosphoaminolipids, whether or not chemically defined.
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rateBound rate at 
date of 
accession
2923.10.00.00 - Choline and its salts 0.5 25
2923.20.00.00 - Lecithins and other phosphoaminolipids 0.5 25
2923.90.00.00 - Other 0.5 25
2924 Carboxyamide-function compounds; amide-function compounds of carbonic acid.
- Acyclic amides (including acyclic carbamates) and their derivatives; salts 
thereof :
2924.11.00.00 - - Meprobamate (INN) 0.5 25
2924.12.00.00 - - Fluoroacetamide (ISO), monocrotophos (ISO) and phosphamidon (ISO) 0.5 25
2924.19.00.00 - - Other 0.5 25
- Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof :
2924.21.00.00 - - Ureines and their derivatives; salts thereof 0.5 25
2924.23.00.00 - - 2-acetamidobenzoic acid (N-acetylanthranilic acid) and its salts 0.5 25
2924.24.00.00 - - Ethinamate (INN) 0.5 25
2924.29.00.00 - - Other 0.5 25
2925 Carboxyimide-function compounds (including saccharin and its salts) and imine-
function compounds.
- Imides and their derivatives; salts thereof :
2925.11.00.00 - - Saccharin and its salts 0.5 25
2925.12.00.00 - - Glutethimide (INN) 0.5 25
2925.19.00.00 - - Other 0.5 25
- Imines and their derivatives; salts thereof :
2925.21.00.00 - - Chlordimeform (ISO) 0.5 25
2925.29.00.00 - - Other 0.5 25
2926 Nitrile-function compounds.
2926.10.00.00 - Acrylonitrile 0.5 25
2926.20.00.00 - 1-Cyanoguanidine (dicyandiamide) 0.5 25
2926.30.00.00 - Fenproporex (INN) and its salts; methadone (INN) intermediate (4-cyano-2-
dimethylamino-4,4-diphenylbutane)0.5 25
2926.90.00.00 - Other 0.5 25
2927.00.00.00 Diazo-, azo- or azoxy-compounds. 0.5 25
2928.00.00.00 Organic derivatives of hydrazine or of hydroxylamine. 0.5 25
2929 Compounds with other nitrogen function.
2929.10.00.00 - Isocyanates 0.5 25
2929.90.00.00 - Other 0.5 25
2930 Organo-sulphur compounds.
2930.20.00.00 - Thiocarbamates and dithiocarbamates 0.5 25
2930.30.00.00 - Thiuram mono-, di- or tetrasulphides 0.5 25
2930.40.00.00 - Methionine 0.5 25
2930.50.00.00 - Captafol (ISO) and methamidophos (ISO) 0.5 25
2930.90.00.00 - Other 0.5 25
Page 79 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
2931 Other organo-inorganic compounds.
2931.10.00.00 - Tetramethyl lead and tetraethyl lead 0.5 25
2931.20.00.00 - Tributyltin compounds 0.5 25
2931.90.00.00 - Other 0.5 25
2932 Heterocyclic compounds with oxygen hetero-atom(s) only.
- Compounds containing an unfused furan ring (whether or not hydrogenated) in 
the structure :
2932.11.00.00 - - Tetrahydrofuran 0.5 25
2932.12.00.00 - - 2-Furaldehyde (furfuraldehyde) 0.5 25
2932.13.00.00 - - Furfuryl alcohol and tetrahydrofurfuryl alcohol 0.5 25
2932.19.00.00 - - Other 0.5 25
2932.20.00.00 - Lactones 0.5 25
- Other :
2932.91.00.00 - - Isosafrole 0.5 25
2932.92.00.00 - - 1-(1,3-Benzodioxol-5-yl)propan-2-one 0.5 25
2932.93.00.00 - - Piperonal 0.5 25
2932.94.00.00 - - Safrole 0.5 25
2932.95.00.00 - - Tetrahydrocannabinols (all isomers) 0.5 25
2932.99.00.00 - - Other 0.5 25
2933 Heterocyclic compounds with nitrogen hetero-atom(s) only.
- Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure :
2933.11.00.00 - - Phenazone (antipyrin) and its derivatives 0.5 25
2933.19.00.00 - - Other 0.5 25
- Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure :
2933.21.00.00 - - Hydantoin and its derivatives 0.5 25
2933.29.00.00 - - Other 0.5 25
- Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure :
2933.31.00.00 - - Pyridine and its salts 0.5 25
2933.32.00.00 - - Piperidine and its salts 0.5 25
2933.33.00.00 - - 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 
thereof0.5 25
2933.39.00.00 - - Other 0.5 25
- Compounds containing in the structure a quinoline or isoquinoline ring-system 
(whether or not hydrogenated), not further fused :
2933.41.00.00 - - Levorphanol (INN) and its salts 0.5 25
2933.49.00.00 - - Other 0.5 25
Page 80 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
- Compounds containing a pyrimidine ring (whether or not hydrogenated) or 
piperazine ring in the structure :
2933.52.00.00 - - Malonylurea (barbituric acid) and its salts 0.5 25
2933.53.00.00 - - 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 thereof0.5 25
2933.54.00.00 - - Other derivatives of malonylurea (barbituric acid); salts thereof 0.5 25
2933.55.00.00 - - Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol 
(INN); salts thereof0.5 25
2933.59.00.00 - - Other 0.5 25
- Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure :
2933.61.00.00 - - Melamine 0.5 25
2933.69.00.00 - - Other 0.5 25
- Lactams :
2933.71.00.00 - - 6-Hexanelactam (epsilon-caprolactam) 0.5 25
2933.72.00.00 - - Clobazam (INN) and methyprylon (INN) 0.5 25
2933.79.00.00 - - Other lactams 0.5 25
- Other :
2933.91.00.00 - - 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), ni metazepam (INN), nitrazepam (INN), 
nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof0.5 25
2933.99.00.00 - - Other 0.5 25
2934 Nucleic acids and their salts, whether or not chemically defined; other 
heterocyclic compounds.
2934.10.00.00 - Compounds containing an unfused thiazole ring (whether or not hydrogenated) 
in the structure0.5 25
2934.20.00.00 - Compounds containing in the structure a benzothiazole ring- system (whether or 
not hydrogenated), not further fused0.5 25
2934.30.00.00 - Compounds containing in the structure a phenothiazine ring- system (whether 
or not hydrogenated), not further fused0.5 25
- Other :
2934.91.00.00 - - 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 thereof0.5 25
2934.99.00.00 - - Other 0.5 25
2935.00.00.00 Sulphonamides. 0.5 25
2936 Provitamins and vitamins, natural or reproduced by synthesis (including natural 
concentrates), derivatives thereof used primarily as vitamins, and intermixtures of 
the foregoing, whether or not in any solvent.
Page 81 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
- Vitamins and their derivatives, unmixed :
2936.21.00.00 - - Vitamins A and their derivatives 0.5 25
2936.22.00.00 - - Vitamin B1 and its derivatives 0.5 25
2936.23.00.00 - - Vitamin B2 and its derivatives 0.5 25
2936.24.00.00 - - D- or DL-Pantothenic acid (Vitamin B3 or Vitamin B5) and its derivatives 0.5 25
2936.25.00.00 - - Vitamin B6 and its derivatives 0.5 25
2936.26.00.00 - - Vitamin B12 and its derivatives 0.5 25
2936.27.00.00 - - Vitamin C and its derivatives 0.5 25
2936.28.00.00 - - Vitamin E and its derivatives 0.5 25
2936.29.00.00 - - Other vitamins and their derivatives 0.5 25
2936.90.00.00 - Other, including natural concentrates 0.5 25
2937 Hormones, prostaglandins, thromboxanes and leukotrienes, natural or 
reproduced by synthesis; derivatives and structural analogues thereof, including 
chain modified polypeptides, used primarily as hormones.
- Polypeptide hormones, protein hormones and glycoprotein hormones, their 
derivatives and structural analogues :
2937.11.00.00 - - Somatotropin, its derivatives and structural analogues 0.5 25
2937.12.00.00 - - Insulin and its salts 0.5 25
2937.19.00.00 - - Other 0.5 25
- Steroidal hormones, their derivatives and structural analogues :
2937.21.00.00 - - Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone 
(dehydrohydrocortisone)0.5 25
2937.22.00.00 - - Halogenated derivatives of corticosteroidal hormones 0.5 25
2937.23.00.00 - - Oestrogens and progestogens 0.5 25
2937.29.00.00 - - Other 0.5 25
2937.50.00.00 - Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural 
analogues0.5 25
2937.90.00.00 - Other 0.5 25
2938 Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and 
other derivatives.
2938.10.00.00 - Rutoside (rutin) and its derivatives 0.5 25
2938.90.00.00 - Other 0.5 25
2939 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, 
esters and other derivatives.
- Alkaloids of opium and their derivatives; salts thereof :
2939.11.00.00 - - 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 thereof0.5 25
2939.19.00.00 - - Other 0.5 25
2939.20.00.00 - Alkaloids of cinchona and their derivatives; salts thereof 0.5 25
2939.30.00.00 - Caffeine and its salts 0.5 25
- Ephedrines and their salts :
Page 82 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
2939.41.00.00 - - Ephedrine and its salts 0.5 25
2939.42.00.00 - - Pseudoephedrine (INN) and its salts 0.5 25
2939.43.00.00 - - Cathine (INN) and its salts 0.5 25
2939.44.00.00 - - Norephedrine and its salts 0.5 25
2939.49.00.00 - - Other 0.5 25
- Theophylline and aminophylline (theop hylline-ethylenediamine) and their 
derivatives; salts thereof :
2939.51.00.00 - - Fenetylline (INN) and its salts 0.5 25
2939.59.00.00 - - Other 0.5 25
- Alkaloids of rye ergot and their derivatives; salts thereof :
2939.61.00.00 - - Ergometrine (INN) and its salts 0.5 25
2939.62.00.00 - - Ergotamine (INN) and its salts 0.5 25
2939.63.00.00 - - Lysergic acid and its salts 0.5 25
2939.69.00.00 - - Other 0.5 25
- Other :
2939.91.00.00 - - Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), 
metamfetamine racemate; salts, esters and other derivatives thereof0.5 25
2939.99.00.00 - - Other 0.5 25
2940.00.00.00 Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and 
fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than 
products of heading 29.37, 29.38 or 29.39.0.5 25
2941 Antibiotics.
2941.10.00.00 - Penicillins and their derivatives wi th a penicillanic acid structure; salts thereof 0.5 25
2941.20.00.00 - Streptomycins and their derivatives; salts thereof 0.5 25
2941.30.00.00 - Tetracyclines and their derivatives; salts thereof 0.5 25
2941.40.00.00 - Chloramphenicol and its derivatives; salts thereof 0.5 25
2941.50.00.00 - Erythromycin and its derivatives; salts thereof 0.5 25
2941.90.00.00 - Other 0.5 25
2942.00.00.00 Other organic compounds. 0.5 25
30 PHARMACEUTICAL PRODUCTS
3001 Glands and other organs for organo-therapeutic uses, dried, whether or not 
powdered; extracts of glands or other organs or of their secretions for organo-
therapeutic uses; heparin and its salts; other human or animal substances 
prepared for therapeutic or prophylactic uses, not elsewhere specified or included.
3001.20.00.00 - Extracts of glands or other organs or of their secretions 0.5 20
3001.90.00.00 - Other 0.5 20
3002 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.
3002.10.00.00 - Antisera, other blood fractions and immunological products, whether or not 
modified or obtained by means of biotechnological processes0.5 20
3002.20.00.00 - Vaccines for human medicine US 0.5 2.5 0 2019
Page 83 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
3002.30.00.00 - Vaccines for veterinary medicine 0.5 20
3002.90.00.00 - Other 0.5 20
3003 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of 
two or more constituents which have been mixed together for therapeutic or 
prophylactic uses, not put up in measured doses or in forms or packings for retail 
sale.
3003.10.00.00 - Containing penicillins or derivatives thereof, with a penicillanic acid structure, or 
streptomycins or their derivatives0.5 20
3003.20.00.00 - Containing other antibiotics 0.5 20
- Containing hormones or other product s of heading 29.37 but not containing 
antibiotics :
3003.31.00.00 - - Containing insulin 0.5 20
3003.39.00.00 - - Other 0.5 20
3003.40.00.00 - Containing alkaloids or derivatives thereof but not containing hormones or other 
products of heading 29.37 or antibiotics0.5 20
3003.90.00.00 - Other 0.5 20
3004 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in 
measured doses (including those in the form of transdermal administration 
systems) or in forms or packings for retail sale.
3004.10.00.00 - Containing penicillins or derivatives thereof, with a penicillanic acid structure, or 
streptomycins or their derivatives0.5 20
3004.20.00.00 - Containing other antibiotics 0.5 20
- Containing hormones or other product s of heading 29.37 but not containing 
antibiotics :
3004.31.00.00 - - Containing insulin 0.5 20
3004.32.00.00 - - Containing corticosteroid hormones, their derivatives or structural analogues 0.5 20
3004.39.00.00 - - Other 0.5 20
3004.40.00.00 - Containing alkaloids or derivatives thereof but not containing hormones, other 
products of heading 29.37 or antibiotics0.5 20
3004.50.00.00 - Other medicaments containing vitamins or other products of heading 29.36 0.5 20
3004.90 - Other
3004.90.10.00 - - Anti-malaria 0.5 20
3004.90.90.00 - - Other 0.5 20
3005 Wadding, gauze, bandages and similar arti cles (for example, dressings, adhesive 
plasters, poultices), impregnated or coated with pharmaceutical substances or 
put up in forms or packings for retail sale for medical, surgical, dental or 
veterinary purposes.
3005.10.00.00 - Adhesive dressings and other articles having an adhesive layer 0.5 20
3005.90.00.00 - Other 0.5 20
3006 Pharmaceutical goods specified in Note 4 to this Chapter.
3006.10.00.00 - Sterile surgical catgut, similar sterile suture materials (including sterile 
absorbable surgical or dental yarns) a nd sterile tissue adhesives for surgical 
wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile  surgical or dental adhesion barriers, 
whether or not absorbable0.5 20
Page 84 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
3006.20.00.00 - Blood-grouping reagents 0.5 20
3006.30.00.00 - Opacifying preparations for X-ray examinations; diagnostic reagents designed 
to be administered to the patient0.5 20
3006.40.00.00 - Dental cements and other dental fillings; bone reconstruction cements 0.5 20
3006.50.00.00 - First-aid boxes and kits 0.5 20
3006.60.00.00 - Chemical contraceptive preparations based on hormones, on other products of 
heading 29.37 or on spermicides0.5 20
3006.70.00.00 - Gel preparations designed to be used in human or veterinary medicine as a 
lubricant for parts of the body for surgical operations or physical examinations or 
as a coupling agent between the body and medical instruments0.5 20
- Other :
3006.91.00.00 - - Appliances identifiable for ostomy use 0.5 20
3006.92.00.00 - - Waste pharmaceuticals 0.5 20
31 FERTILISERS
3101.00.00.00 Animal or vegetable fertilisers, whether or not mixed together or chemically 
treated; fertilisers produced by the mixing or chemical treatment of animal or 
vegetable products.US 0.5 5
3102 Mineral or chemical fertilisers, nitrogenous.
3102.10.00.00 - Urea, whether or not in aqueous solution 0.5 20
- Ammonium sulphate; double salts and mixtures of ammonium sulphate and 
ammonium nitrate :
3102.21.00.00 - - Ammonium sulphate 0.5 20
3102.29.00.00 - - Other 0.5 20
3102.30.00.00 - Ammonium nitrate, whether or not in aqueous solution 0.5 20
3102.40.00.00 - Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-
fertilising substances0.5 25
3102.50.00.00 - Sodium nitrate 0.5 20
3102.60.00.00 - Double salts and mixtures of calcium nitrate and ammonium nitrate 0.5 20
3102.80.00.00 - Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution 0.5 25
3102.90.00.00 - Other, including mixtures not specified in the foregoing subheadings 0.5 20
3103 Mineral or chemical fertilisers, phosphatic.
3103.10.00.00 - Superphosphates 0.5 20
3103.90.00.00 - Other 0.5 20
3104 Mineral or chemical fertilisers, potassic.
3104.20.00.00 - Potassium chloride 0.5 20
3104.30.00.00 - Potassium sulphate 0.5 20
3104.90.00.00 - Other 0.5 20
3105 Mineral or chemical fertilisers containing two or three of the fertilising elements 
nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in 
tablets or similar forms or in packages of a gross weight not exceeding 10 kg.
3105.10.00.00 - Goods of this Chapter in tablets or similar forms or in packages of a gross 
weight not exceeding 10 kg0.5 20
Page 85 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
3105.20.00.00 - Mineral or chemical fertilisers cont aining the three fertilising elements nitrogen, 
phosphorus and potassiumUS 0.5 5
3105.30.00.00 - Diammonium hydrogenorthophosphate (diammonium phosphate) 0.5 20
3105.40.00.00 - Ammonium dihydrogenorthophosphate (monoammonium phosphate) and 
mixtures thereof with diammonium hydrogenorthophosphate (diammonium 
phosphate)0.5 20
- Other mineral or chemical fertilisers containing the two fertilising elements 
nitrogen and phosphorus :
3105.51.00.00 - - Containing nitrates and phosphates 0.5 25
3105.59.00.00 - - Other 0.5 25
3105.60.00.00 - Mineral or chemical fertilisers c ontaining the two fertilising elements phosphorus 
and potassium0.5 25
3105.90.00.00 - Other 0.5 25
32 TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; 
DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND 
VARNISHES; PUTTY AND OTHER MASTICS; INKS
3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and 
other derivatives.
3201.10.00.00 - Quebracho extract 0.5 25
3201.20.00.00 - Wattle extract 0.5 25
3201.90.00.00 - Other 0.5 25
3202 Synthetic organic tanning substances; inorganic tanning substances; tanning 
preparations, whether or not containing natural tanning substances; enzymatic preparations for pre- tanning.
3202.10.00.00 - Synthetic organic tanning substances 0.5 30
3202.90.00.00 - Other 0.5 25
3203 Colouring matter of vegetable or animal  origin (including dyeing extracts but 
excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or 
animal origin.
3203.00.10.00 - Natural indigo 0.5 25
3203.00.90.00 - Other 0.5 25
3204 Synthetic organic colouring matter, whether or not chemically defined; 
preparations as specified in Note 3 to this Chapter based on synthetic organic 
colouring matter; synthetic organic products of a kind used as fluorescent 
brightening agents or as luminophores, whether or not chemically defined.
- Synthetic organic colouring matter and preparations based thereon as specified 
in Note 3 to this Chapter :
3204.11.00.00 - - Disperse dyes and preparations based thereon 0.5 25
3204.12.00.00 - - Acid dyes, whether or not pr emetallised, and prepar ations based thereon; 
mordant dyes and preparations based thereon0.5 25
3204.13.00.00 - - Basic dyes and preparations based thereon 0.5 25
3204.14.00.00 - - Direct dyes and preparations based thereon 0.5 25
3204.15.00.00 - - Vat dyes (including those usable in that state as pigments) and preparations 
based thereon0.5 25
3204.16.00.00 - - Reactive dyes and preparations based thereon 0.5 30
Page 86 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
3204.17.00.00 - - Pigments and preparations based thereon 0.5 30
3204.19.00.00 - - Other, including mixtures of colouring matter of two or more of the 
subheadings 3204.11 to 3204.190.5 25
3204.20.00.00 - Synthetic organic products of a kind used as fluorescent brightening agents 0.5 25
3204.90.00.00 - Other 0.5 25
3205.00.00.00 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour 
lakes.0.5 30
3206 Other colouring matter; preparations as specified in Note 3 to this Chapter, other 
than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as 
luminophores, whether or not chemically defined.
- Pigments and preparations based on titanium dioxide :
3206.11.00.00 - - Containing 80 % or more by weight of titanium dioxide calculated on the dry 
matter0.5 25
3206.19.00.00 - - Other 0.5 25
3206.20.00.00 - Pigments and preparations based on chromium compounds 0.5 25
- Other colouring matter and other preparations :
3206.41 - - Ultramarine and preparations based thereon
3206.41.00.10 - - - Washing blue 0.5 25
3206.41.00.90 - - - Other 0.5 25
3206.42.00.00 - - Lithopone and other pigments and preparations based on zinc sulphide 0.5 25
3206.49 - - Other
3206.49.10.00 - - - Pigments and preparations based on cadminum compounds 0.5 25
3206.49.20.00 - - - Pigments and preparations based hexacynoferrates (ferrocynides and 
ferricynides)0.5 25
3206.49.90.00 - - - Other 0.5 30
3206.50.00.00 - Inorganic products of a kind used as luminophores 0.5 25
3207 Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels 
and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used 
in the ceramic, enamelling or glass industry; glass frit and other glass, in the form 
of powder, granules or flakes.
3207.10.00.00 - Prepared pigments, prepared opacifiers, prepared colours and similar 
preparations0.5 25
3207.20.00.00 - Vitrifiable enamels and glazes, engobes (slips) and similar preparations 0.5 25
3207.30.00.00 - Liquid lustres and similar preparations 0.5 25
3207.40.00.00 - Glass frit and other glass, in the form of powder, granules or flakes 0.5 25
3208 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a 
non-aqueous medium; solutions as defined in Note 4 to this Chapter.
3208.10.00.00 - Based on polyesters 0.5 50
3208.20 - Based on acrylic or vinyl polymers
3208.20.10.00 - - Varnishes (including lacquers) 0.5 50
3208.20.20.00 - - Paints (including enamels) 0.5 50
3208.20.90.00 - - Solutions as defined in Note 4 to this Chapter 0.5 50
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date of 
accession
3208.90 - Other
3208.90.10.00 - - Varnishes 0.5 50
3208.90.2 - - Paints:
3208.90.21.00 - - - Dry powder paint 0.5 50
3208.90.29.00 - - - Other 0.5 40
3208.90.90.00 - - Solutions as defined in Note 4 to this Chapter 0.5 50
3209 Paints and varnishes (including enamels and lacquers) based on synthetic 
polymers or chemically modified natural polymers, dispersed or dissolved in an 
aqueous medium.
3209.10 - Based on acrylic or vinyl polymers
3209.10.10.00 - - Varnishes 0.5 50
3209.10.20.00 - - Paints 0.5 50
3209.90 - Other3209.90.10.00 - - Varnishes 0.5 50
3209.90.20.00 - - Paints 0.5 50
3210 Other paints and varnishes (including enamels, lacquers and distempers); 
prepared water pigments of a kind used for finishing leather.
3210.00.10.00 - Varnishes 0.5 40
3210.00.20.00 - Paints 0.5 40
3210.00.90.00 - Other 0.5 40
3211.00.00.00 Prepared driers. 0.5 30
3212 Pigments (including metallic powders and flakes) dispersed in non-aqueous 
media, in liquid or paste form, of a kind used in the manufacture of paints 
(including enamels); stamping foils; dyes and other colouring matter put up in 
forms or packings for retail sale.
3212.10.00.00 - Stamping foils 0.5 30
3212.90.00.00 - Other 0.5 30
3213 Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or 
packings.
3213.10.00.00 - Colours in sets 0.5 30
3213.90.00.00 - Other 0.5 30
3214 Glaziers' putty, grafting putty, resin cements, caulking compounds and other 
mastics; painters' fillings; non-refracto ry surfacing preparations for façades, 
indoor walls, floors, ceilings or the like.
3214.10 - Glaziers' putty, grafting putty, resin cements, caulking compounds and other 
mastics; painters' fillings
3214.10.10.00 - - Glaziers' putty, grafting putt y, resin cements, caulking compounds and other 
masticsUS 0.5 30
3214.10.20.00 - - Painters' fillings US 0.5 30
3214.90.00.00 - Other 0.5 30
3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or 
solid.
- Printing ink :
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Bound 
rateBound rate at 
date of 
accession
3215.11.00.00 - - Black 0.5 30
3215.19.00.00 - - Other 0.5 30
3215.90 - Other
3215.90.10.00 - - Writing ink 0.5 30
3215.90.90.00 - - Other 0.5 40
33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET 
PREPARATIONS
3302 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) 
with a basis of one or more of these substances, of a kind used as raw materials 
in industry; other preparations based on odoriferous substances, of a kind used 
for the manufacture of beverages.
3302.10 - Of a kind used in the food or drink industries
3302.10.00.90 - - Other US 0.5 20
3302.90 - Other
3302.90.10.00 - - Of a kind used in perfumery 0.5 30
3302.90.90.00 - - Of a kind used in other industries 0.5 30
3303 Perfumes and toilet waters.
3303.00.10.00 - Liquid perfumes, containing alcohol 0.5 40
3303.00.20.00 - Liquid perfumes, not containing alcohol 0.5 40
3303.00.90.00 - Other 0.5 40
3304 Beauty or make-up preparations and preparations for the care of the skin (other 
than medicaments), including sunscreen or sun tan preparations; manicure or 
pedicure preparations.
3304.10.00.00 - Lip make-up preparations 0.5 40
3304.20.00.00 - Eye make-up preparations 0.5 40
3304.30.00.00 - Manicure or pedicure preparations 0.5 40
- Other :
3304.91.00.00 - - Powders, whether or not compressed 0.5 40
3304.99.00.00 - - Other US 0.5 40
3305 Preparations for use on the hair.
3305.10.00.00 - Shampoos 0.5 40
3305.20.00.00 - Preparations for permanent waving or straightening 0.5 40
3305.30.00.00 - Hair lacquers 0.5 40
3305.90.00.00 - Other 0.5 40
3306 Preparations for oral or dental hygiene, including denture fixative pastes and 
powders; yarn used to clean between the teeth (dental floss), in individual retail packages.
3306.10.00.00 - Dentifrices 0.5 40
3306.20.00.00 - Yarn used to clean between the teeth (dental floss) 0.5 40
3306.90.00.00 - Other 0.5 40
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accession
3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath 
preparations, depilatories and other perfumery, cosmetic or toilet preparations, 
not elsewhere specified or included; prepared room deodorisers, whether or not 
perfumed or having disinfectant properties.
3307.10.00.00 - Pre-shave, shaving or after-shave preparations 0.5 40
3307.20.00.00 - Personal deodorants and antiperspirants 0.5 40
3307.30.00.00 - Perfumed bath salts and other bath preparations US 0.5 40
- Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites :
3307.41.00.00 - - “Agarbatti” and other odoriferous preparations which operate by burning 0.5 40
3307.49.00.00 - - Other 0.5 40
3307.90.00.00 - Other 0.5 40
34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, 
POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR 
ARTICLES, MODELLING PASTES, ‘DENTAL WAXES’ AND DENTAL PREPARATION
3401 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; 
organic surface-active products and preparations for washing the skin, in the form 
of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap 
or detergent.
- Soap and organic surface-active products and preparations, in the form of bars, 
cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, 
impregnated, coated or covered with soap or detergent :
3401.11 - - For toilet use (including medicated products)
3401.11.10.00 - - - Medicated soaps 0.5 30
3401.11.90.00 - - - Other 0.5 50
3401.19 - - Other3401.19.10.00 - - - Household soaps 0.5 50
3401.19.20.00 - - - Surface-active products and preparations 0.5 50
3401.19.90.00 - - - Other 0.5 50
3401.20.00.00 - Soap in other forms 0.5 50
3401.30.00.00 - Organic surface-active products and preparations for washing the skin, in the 
form of liquid or cream and put up for retail sale, whether or not containing soap0.5 50
3402 Organic surface-active agents (other than soap); surface-active preparations, 
washing preparations (including auxilia ry washing preparations) and cleaning 
preparations, whether or not containing soap, other than those of heading 34.01.
- Organic surface-active agents, whether or not put up for retail sale :
3402.11 - - Anionic
3402.11.10.00 - - - Put up for retail sale 0.5 50
3402.11.90.00 - - - Other 0.5 40
3402.12 - - Cationic3402.12.10.00 - - - Put up for retail sale 0.5 50
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rateBound rate at 
date of 
accession
3402.12.90.00 - - - Other 0.5 40
3402.13 - - Non-ionic
3402.13.10.00 - - - Put up for retail sale 0.5 50
3402.13.90.00 - - - Other 0.5 40
3402.19 - - Other3402.19.10.00 - - - Put up for retail sale 0.5 50
3402.19.90.00 - - - Other 0.5 40
3402.20.00.00 - Preparations put up for retail sale 0.5 50
3402.90.00.00 - Other 0.5 40
3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release 
preparations, anti-rust or anti-corrosion preparations and mould release 
preparations, based on lubricants) and preparations of a kind used for the oil or 
grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight 
of petroleum oils or of oils obtained from bituminous minerals.
- Containing petroleum oils or oils obtained from bituminous minerals :
3403.11.00.00 - - Preparations for the treatment of textile materials, leather, furskins or other 
materialsUS 0.5 30
3403.19.00.00 - - Other 0.5 30
- Other :
3403.91.00.00 - - Preparations for the treatment of textile materials, leather, furskins or other 
materials0.5 30
3403.99.00.00 - - Other 0.5 30
3404 Artificial waxes and prepared waxes.
3404.20.00.00 - Of poly(oxyethylene) (polyethylene glycol) 0.5 30
3404.90.00.00 - Other 0.5 30
3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, 
scouring pastes and powders and similar preparations (whether or not in the form 
of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, 
impregnated, coated or covered with such preparations), excluding waxes of heading 34.04.
3405.10.00.00 - Polishes, creams and similar preparations for footwear or leather 0.5 40
3405.20.00.00 - Polishes, creams and similar preparations for the maintenance of wooden 
furniture, floors or other woodwork0.5 40
3405.30.00.00 - Polishes and similar preparations for coachwork, other than metal polishes 0.5 40
3405.40.00.00 - Scouring pastes and powders and other scouring preparations 0.5 40
3405.90.00.00 - Other 0.5 40
3406.00.00.00 Candles, tapers and the like. 0.5 50
3407.00.00.00 Modelling pastes, including those put up for children's amusement; preparations 
known as “dental wax” or as “dental impression compounds”, put up in sets, in 
packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; 
other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate).0.5 40
35 ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
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rateBound rate at 
date of 
accession
3506 Prepared glues and other prepared adhesives, not elsewhere specified or 
included; products suitable for use as glues or adhesives, put up for retail sale as 
glues or adhesives, not exceeding a net weight of 1 kg.
3506.10.00.00 - Products suitable for use as glues or adhesives, put up for retail sale as glues or 
adhesives, not exceeding a net weight of 1 kg0.5 40
- Other :
3506.91.00.00 - - Adhesives based on polymers of headings 39.01 to 39.13 or on rubber 0.5 30
3506.99.00.00 - - Other 0.5 30
3507 Enzymes; prepared enzymes not elsewhere specified or included.
3507.10.00.00 - Rennet and concentrates thereof 0.5 30
3507.90.00.00 - Other 0.5 30
36 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC 
ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS
3601.00.00.00 Propellent powders. 0.5 25
3602 Prepared explosives, other than propellent powders.
3602.00.10.00 - Dynamite 0.5 25
3602.00.90.00 - Other 0.5 25
3603.00.00.00 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric 
detonators.0.5 25
3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic 
articles.
3604.10.00.00 - Fireworks 0.5 40
3604.90.00.00 - Other 0.5 40
3605.00.00.00 Matches, other than pyrotechnic articles of heading 36.04. 0.5 40
3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter.
3606.10.00.00 - Liquid or liquefied-gas fuels in cont ainers of a kind used for filling or refilling 
cigarette or similar lighters and of a capacity not exceeding 300 cm30.5 40
3606.90.00.00 - Other 0.5 40
37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS
3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, 
unexposed, whether or not in packs.
3701.10.00.00 - For X-ray 0.5 25
3701.20.00.00 - Instant print film 0.5 25
3701.30.00.00 - Other plates and film, with any side exceeding 255 mm 0.5 40
- Other :
3701.91.00.00 - - For colour photography (polychrome) 0.5 40
3701.99.00.00 - - Other 0.5 40
3702 Photographic film in rolls, sensitised, unexposed, of any material other than 
paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed.
3702.10.00.00 - For X-ray 0.5 25
- Other film, without perforations, of a width not exceeding 105 mm :
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rateBound rate at 
date of 
accession
3702.31.00.00 - - For colour photography (polychrome) 0.5 40
3702.32.00.00 - - Other, with silver halide emulsion 0.5 40
3702.39 - - Other
3702.39.10.00 - - - Instant print films 0.5 25
3702.39.90.00 - - - Other 0.5 40
- Other film, without perforations, of a width exceeding 105 mm :
3702.41.00.00 - - Of a width exceeding 610 mm and of a length exceeding 200 m, for colour 
photography (polychrome)0.5 40
3702.42.00.00 - - Of a width exceeding 610 mm and of a length exceeding 200 m, other than for 
colour photography0.5 40
3702.43.00.00 - - Of a width exceeding 610 mm and of a length not exceeding 200 m 0.5 30
3702.44.00.00 - - Of a width exceeding 105 mm but not exceeding 610 mm 0.5 40
- Other film, for colour photography (polychrome) :
3702.52.00.00 - - Of a width not exceeding 16 mm 0.5 40
3702.53.00.00 - - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not 
exceeding 30 m, for slides0.5 40
3702.54.00.00 - - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not 
exceeding 30 m, other than for slides0.5 40
3702.55.00.00 - - Of a width exceeding 16 mm but not exceeding 35 mm and of a length 
exceeding 30 m0.5 40
3702.56.00.00 - - Of a width exceeding 35 mm 0.5 40
- Other :
3702.96.00.00 - - Of a width not exceeding 35 mm and of a length not exceeding 30 m 0.5 40
3702.97.00.00 - - Of a width not exceeding 35 mm and of a length exceeding 30 m 0.5 40
3702.98.00.00 - - Of a width exceeding 35 mm 0.5 40
3703 Photographic paper, paperboard and textiles, sensitised, unexposed.
3703.10.00.00 - In rolls of a width exceeding 610 mm 0.5 40
3703.20.00.00 - Other, for colour photography (polychrome) 0.5 40
3703.90.00.00 - Other 0.5 40
3704.00.00.00 Photographic plates, film, paper, paperboard and textiles, exposed but not 
developed.0.5 40
3705 Photographic plates and film, exposed and developed, other than 
cinematographic film.
3705.10.00.00 - For offset reproduction 0.5 40
3705.90.00.00 - Other 0.5 40
3706 Cinematographic film, exposed and developed, whether or not incorporating 
sound track or consisting only of sound track.
3706.10 - Of a width of 35 mm or more
3706.10.10.00 - - Of a kind used for demonstration in cinema halls 0.5 40
3706.10.90.00 - - Other 0.5 40
3706.90 - Other3706.90.10.00 - - Of a kind used for demonstration in cinema halls 0.5 40
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Bound 
rateBound rate at 
date of 
accession
3706.90.90.00 - - Other 0.5 40
3707 Chemical preparations for photographic uses (other than varnishes, glues, 
adhesives and similar preparations); unmixed products for photographic uses, put 
up in measured portions or put up for retail sale in a form ready for use.
3707.10.00.00 - Sensitising emulsions 0.5 40
3707.90.00.00 - Other 0.5 40
38 MISCELLANEOUS CHEMICAL PRODUCTS
3801 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on 
graphite or other carbon in the form of  pastes, blocks, plates or other semi-
manufactures.
3801.10.00.00 - Artificial graphite 0.5 30
3801.20.00.00 - Colloidal or semi-colloidal graphite 0.5 30
3801.30.00.00 - Carbonaceous pastes for electrodes and similar pastes for furnace linings 0.5 30
3801.90.00.00 - Other 0.5 30
3802 Activated carbon; activated natural mineral products; animal black, including 
spent animal black.
3802.10.00.00 - Activated carbon 0.5 30
3802.90.00.00 - Other 0.5 30
3803.00.00.00 Tall oil, whether or not refined. 0.5 30
3804.00.00.00 Residual lyes from the manufacture of wood pulp, whether or not concentrated, 
desugared or chemically treated, including lignin sulphonates, but excluding tall 
oil of heading 38.03.0.5 20
3805 Gum, wood or sulphate turpentine and other terpenic oils produced by the 
distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as 
the main constituent.
3805.10.00.00 - Gum, wood or sulphate turpentine oils 0.5 40
3805.90.00.00 - Other 0.5 40
3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run 
gums.
3806.10.00.00 - Rosin and resin acids 0.5 30
3806.20.00.00 - Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than 
salts of rosin adducts0.5 30
3806.30.00.00 - Ester gums 0.5 30
3806.90.00.00 - Other 0.5 30
3807.00.00.00 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' 
pitch and similar preparations based on rosin, resin acids or on vegetable pitch.0.5 30
3808 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).
3808.50 - Goods specified in Subheading Note 1 to this Chapter
3808.50.1 - - Put up for retail sale :
3808.50.11.00 - - - Of a kind used for agricultural purposes 0.5 25
3808.50.19.00 - - - Other 0.5 40
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date of 
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3808.50.90.00 - - Other 0.5 25
- Other :
3808.91 - - Insecticides
3808.91.1 - - - Put up for retail sale :
3808.91.11 - - - - Of a kind used for agricultural purposes :
3808.91.11.10 - - - - - Containing bromomethane (methyl bromide) or bromochloromethane 0.5 25
3808.91.11.90 - - - - - Other 0.5 25
3808.91.19 - - - - Other :3808.91.19.10 - - - - - Mosquito coils containing bromomethane (methyl bromide) or 
bromochloromethane0.5 40
3808.91.19.20 - - - - - Mosquito coils not c ontaining bromomethane (methyl bromide) or 
bromochloromethane0.5 40
3808.91.19.90 - - - - - Other 0.5 40
3808.91.90.00 - - - Other 0.5 25
3808.92 - - Fungicides3808.92.10.00 - - - Containing bromomethane (methyl bromide) or bromochloromethane 0.5 25
3808.92.90.00 - - - Other 0.5 25
3808.93 - - Herbicides, anti-sprouting products and plant-growth regulators3808.93.10.00 - - - Containing bromomethane (methyl bromide) or bromochloromethane 0.5 25
3808.93.90.00 - - - Other 0.5 25
3808.94 - - Disinfectants3808.94.10.00 - - - Containing bromomethane (methyl bromide) or bromochloromethane 0.5 40
3808.94.90.00 - - - Other 0.5 40
3808.99 - - Other3808.99.10.00 - - - Containing bromomethane (methyl bromide) or bromochloromethane 0.5 40
3808.99.90.00 - - - Other 0.5 40
3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and 
other products and preparations (for example, dressings and mordants), of a kind 
used in the textile, paper, leather or like industries, not elsewhere specified or 
included.
- Other :
3809.91.00.00 - - Of a kind used in the textile or like industries 0.5 25
3809.92.00.00 - - Of a kind used in the paper or like industries 0.5 25
3809.93.00.00 - - Of a kind used in the leather or like industries 0.5 25
3810 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations 
for soldering, brazing or welding; soldering, brazing or welding powders and 
pastes consisting of metal and other materials; preparations of a kind used as 
cores or coatings for welding electrodes or rods.
3810.10.00.00 - Pickling preparations for metal surfaces; soldering, brazing or welding powders 
and pastes consisting of metal and other materials0.5 30
3810.90.00.00 - Other 0.5 30
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3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, 
anti-corrosive preparations and other prepared additives, for mineral oils 
(including gasoline) or for other liquids used for the same purposes as mineral 
oils.
- Anti-knock preparations :
3811.11.00.00 - - Based on lead compounds 0.5 30
3811.19.00.00 - - Other 0.5 30
- Additives for lubricating oils :
3811.21.00.00 - - Containing petroleum oils or oils obtained from bituminous minerals US 0.5 20
3811.29.00.00 - - Other 0.5 30
3811.90.00.00 - Other 0.5 30
3812 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not 
elsewhere specified or included; anti-oxidising preparations and other compound 
stabilisers for rubber or plastics.
3812.10.00.00 - Prepared rubber accelerators 0.5 25
3812.20.00.00 - Compound plasticisers for rubber or plastics 0.5 25
3812.30.00.00 - Anti-oxidising preparations and other compound stabilisers for rubber or plastics 0.5 25
3813 Preparations and charges for fire-extinguishers; charged fire- extinguishing 
grenades.
3813.00.10.00 - Containing bromochlorodifluoromethane,  bromotrifluoromethane  or 
dibromotetrafluoroethanes0.5 30
3813.00.20.00 - Containing methane, ethane or propane hydrobromofluorocarbons (HBFCs) 0.5 30
3813.00.30.00 - Containing methane, ethane or  propane hydrochlorofluorocarbons (HCFCs) 0.5 30
3813.00.40.00 - Containing bromochloromethane 0.5 30
3813.00.90.00 - Other 0.5 30
3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers.
3814.00.10.00 - Containing methane, ethane or propane chlorofluorocarbons (CFCs), whether 
or not containing hydrochlorofluorocarbons (HCFCs)0.5 30
3814.00.20.00 - Containing methane, ethane or propane hydrochlorofluorocarbons (HCFCs), but 
not containing chlorofluorocarbons (CFCs)0.5 30
3814.00.30.00 - Containing carbon tetrachloride, bromochloromethane, methyl bromide or 1,1,1-
trichloroethane (methyl chlorophine)0.5 30
3814.00.90.00 - Other 0.5 30
3815 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included.
- Supported catalysts :
3815.11.00.00 - - With nickel or nickel compounds as the active substance 0.5 30
3815.12.00.00 - - With precious metal or precious metal compounds as the active substance 0.5 30
3815.19.00.00 - - Other 0.5 30
3815.90.00.00 - Other 0.5 30
3816.00.00.00 Refractory cements, mortars, concretes and similar compositions, other than 
products of heading 38.01.0.5 30
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3817.00.00.00 Mixed alkylbenzenes and mixed alkyln aphthalenes, other than those of heading 
27.07 or 29.02.0.5 30
3818.00.00.00 Chemical elements doped for use in electronics, in the form of discs, wafers or 
similar forms; chemical compounds doped for use in electronics.US 0.5 15 10 2019
3819.00.00.00 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not 
containing or containing less than 70 % by weight of petroleum oils or oils 
obtained from bituminous minerals.0.5 30
3820.00.00.00 Anti-freezing preparations and prepared de-icing fluids. 0.5 30
3821.00.00.00 Prepared culture media for the development or maintenance of micro-organisms 
(including viruses and the like) or of plant, human or animal cells.0.5 20
3822.00.00.00 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory 
reagents whether or not on a backing, other than those of heading 30.02 or 30.06; certified reference materials.0.5 20
3824 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.
3824.10.00.00 - Prepared binders for foundry moulds or cores 0.5 30
3824.30.00.00 - Non-agglomerated metal carbides  mixed together or with metallic binders 0.5 30
3824.40.00.00 - Prepared additives for cements, mortars or concretes 0.5 30
3824.50.00.00 - Non-refractory mortars and concretes 0.5 30
- Mixtures containing halogenated derivatives of methane, ethane or propane :
3824.71.00.00 - - Containing chlorofluorocarbons (CFCs), whether or not containing 
hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs)0.5 30
3824.72.00.00 - - Containing bromochlorodifluoromethane, bromotrifluoromethane or 
dibromotetrafluoroethanes0.5 30
3824.73.00.00 - - Containing hydrobromofluorocarbons (HBFCs) 0.5 30
3824.74.00.00 - - Containing hydrochlorofluoroc arbons (HCFCs), whether or not containing 
perfluorocarbons (PFCs) or hydrofluor ocarbons (HFCs), but not containing 
chlorofluorocarbons (CFCs)0.5 30
3824.75.00.00 - - Containing carbon tetrachloride 0.5 30
3824.76.00.00 - - Containing 1,1,1-trichloroethane (methyl chloroform) 0.5 30
3824.77.00.00 - - Containing bromomethane (methyl bromide) or bromochloromethane 0.5 30
3824.78.00.00 - - Containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not 
containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs)0.5 30
3824.79.00.00 - - Other 0.5 30
- Mixtures and preparations containing oxirane (ethylene oxide), polybrominated 
biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls 
(PCTs) or tris(2,3- dibromopropyl) phosphate :
3824.81.00.00 - - Containing oxirane (ethylene oxide) 0.5 30
3824.82.00.00 - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls 
(PCTs) or polybrominated biphenyls (PBBs)0.5 30
3824.83.00.00 - - Containing tris(2,3-dibromopropyl) phosphate 0.5 30
3824.90 - Other
3824.90.10.00 - - Ion exchangers 0.5 30
3824.90.20.00 - - Ink removers and stencil correctors 0.5 30
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3824.90.9 - - Other :
3824.90.91.00 - - - Containing carbon tetrachloride, bromochloromethane or 1,1,1-
trichloroethane (methyl chloroform)0.5 30
3824.90.92.00 - - - Containing bromomethane (methyl bromide) 0.5 30
3824.90.93.00 - - - Containing methane, ethane or propanehydrobromofluorocarbons (HBFCs) 0.5 30
3824.90.94.00 - - - Containing methane, ethane or propane hydrochlorofluorocarbons (HCFCs) 0.5 30
3824.90.95.00 - - - Fluid and non-fluid correctors 0.5 30
3824.90.99.00 - - - Other 0.5 30
3825 Residual products of the chemical or a llied industries, not elsewhere specified or 
included; municipal waste; sewage sludge; other wastes specified in Note 6 to 
this Chapter.
3825.10.00.00 - Municipal waste 0.5 30
3825.20.00.00 - Sewage sludge 0.5 30
3825.30.00.00 - Clinical waste 0.5 30
- Waste organic solvents :
3825.41.00.00 - - Halogenated 0.5 30
3825.49.00.00 - - Other 0.5 30
3825.50.00.00 - Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze 
fluids0.5 30
- Other wastes from chemical or allied industries :
3825.61.00.00 - - Mainly containing organic constituents 0.5 30
3825.69.00.00 - - Other 0.5 30
3825.90.00.00 - Other 0.5 30
3826.00.00.00 Biodiesel and mixtures thereof, not containing or containing less than 70 % by 
weight of petroleum oils or oils obtained from bituminous minerals.0.5 30
39 PLASTICS AND ARTICLES THEREOF
3901 Polymers of ethylene, in primary forms.
3901.10.00.00 - Polyethylene having a specific gravity of less than 0.94 0.5 15
3901.20.00.00 - Polyethylene having a specific gravity of 0.94 or more US 0.5 15
3901.30.00.00 - Ethylene-vinyl acetate copolymers 0.5 25
3901.90.00.00 - Other 0.5 25
3902 Polymers of propylene or of other olefins, in primary forms.
3902.10.00.00 - Polypropylene 0.5 15
3902.20.00.00 - Polyisobutylene 0.5 25
3902.30.00.00 - Propylene copolymers 0.5 15
3902.90.00.00 - Other 0.5 15
3903 Polymers of styrene, in primary forms.
- Polystyrene :
3903.11.00.00 - - Expansible 0.5 25
3903.19.00.00 - - Other 0.5 25
3903.20.00.00 - Styrene-acrylonitrile (SAN) copolymers 0.5 25
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3903.30.00.00 - Acrylonitrile-butadiene-styrene (ABS) copolymers CT 0.5 15
3903.90.00.00 - Other 0.5 25
3904 Polymers of vinyl chloride or of other halogenated olefins, in primary forms.
3904.10.00.00 - Poly(vinyl chloride), not mixed with any other substances US 0.5 5
- Other poly(vinyl chloride) :
3904.21.00.00 - - Non-plasticised 0.5 30
3904.22.00.00 - - Plasticised 0.5 30
3904.30.00.00 - Vinyl chloride-vinyl acetate copolymers 0.5 25
3904.40.00.00 - Other vinyl chloride copolymers 0.5 25
3904.50.00.00 - Vinylidene chloride polymers 0.5 25
- Fluoro-polymers :
3904.61.00.00 - - Polytetrafluoroethylene 0.5 25
3904.69.00.00 - - Other 0.5 25
3904.90.00.00 - Other 0.5 25
3905 Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl 
polymers in primary forms.
- Poly(vinyl acetate) :
3905.12.00.00 - - In aqueous dispersion 0.5 25
3905.19.00.00 - - Other 0.5 25
- Vinyl acetate copolymers :
3905.21.00.00 - - In aqueous dispersion 0.5 25
3905.29.00.00 - - Other 0.5 25
3905.30.00.00 - Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups US 0.5 25
- Other :
3905.91.00.00 - - Copolymers 0.5 25
3905.99.00.00 - - Other 0.5 25
3906 Acrylic polymers in primary forms.
3906.10.00.00 - Poly(methyl methacrylate) 0.5 25
3906.90.00.00 - Other US 0.5 5
3907 Polyacetals, other polyethers and epoxide resins, in primary forms; 
polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary 
forms.
3907.10.00.00 - Polyacetals 0.5 25
3907.20.00.00 - Other polyethers 0.5 25
3907.30.00.00 - Epoxide resins 0.5 25
3907.40.00.00 - Polycarbonates 0.5 25
3907.50.00.00 - Alkyd resins 0.5 25
3907.60.00.00 - Poly(ethylene terephthalate) 0.5 25
3907.70.00.00 - Poly(lactic acid) 0.5 25
- Other polyesters :
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3907.91.00.00 - - Unsaturated 0.5 25
3907.99.00.00 - - Other 0.5 25
3908 Polyamides in primary forms.
3908.10.00.00 - Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12 0.5 25
3908.90.00.00 - Other 0.5 25
3909 Amino-resins, phenolic resins and polyurethanes, in primary forms.
3909.10.00.00 - Urea resins; thiourea resins 0.5 25
3909.20.00.00 - Melamine resins 0.5 25
3909.30.00.00 - Other amino-resins 0.5 25
3909.40.00.00 - Phenolic resins 0.5 25
3909.50.00.00 - Polyurethanes 0.5 25
3910.00.00.00 Silicones in primary forms. 0.5 25
3911 Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, 
polysulphones and other products specified in Note 3 to this Chapter, not 
elsewhere specified or included, in primary forms.
3911.10.00.00 - Petroleum resins, coumarone, indene or coumarone-indene resins and 
polyterpenes0.5 25
3911.90.00.00 - Other 0.5 25
3912 Cellulose and its chemical derivatives, not elsewhere specified or included, in 
primary forms.
- Cellulose acetates :
3912.11.00.00 - - Non-plasticised 0.5 25
3912.12.00.00 - - Plasticised 0.5 25
3912.20.00.00 - Cellulose nitrates (including collodions) 0.5 25
- Cellulose ethers :
3912.31.00.00 - - Carboxymethylcellulose and its salts 0.5 25
3912.39.00.00 - - Other 0.5 25
3912.90.00.00 - Other 0.5 25
3913 Natural polymers (for example, alginic acid) and modified natural polymers (for 
example, hardened proteins, chemical derivatives of natural rubber), not 
elsewhere specified or included, in primary forms.
3913.10.00.00 - Alginic acid, its salts and esters 0.5 25
3913.90.00.00 - Other 0.5 25
3914.00.00.00 Ion-exchangers based on polymers of headings 39.01 to 39.13, in primary forms. 0.5 25
3915 Waste, parings and scrap, of plastics.
3915.10.00.00 - Of polymers of ethylene 0.5 25
3915.20.00.00 - Of polymers of styrene 0.5 25
3915.30.00.00 - Of polymers of vinyl chloride 0.5 25
3915.90.00.00 - Of other plastics 0.5 25
3916 Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks 
and profile shapes, whether or not surface- worked but not otherwise worked, of 
plastics.
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3916.10.00.00 - Of polymers of ethylene 0.5 25
3916.20.00.00 - Of polymers of vinyl chloride 0.5 25
3916.90.00.00 - Of other plastics 0.5 25
3917 Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, 
flanges), of plastics.
3917.10.00.00 - Artificial guts (sausage casings) of hardened protein or of cellulosic materials 0.5 50
- Tubes, pipes and hoses, rigid :
3917.21 - - Of polymers of ethylene
3917.21.10.00 - - - Of a kind used for water supply US 0.5 20
3917.21.90.00 - - - Other US 0.5 20
3917.22 - - Of polymers of propylene3917.22.10.00 - - - Of a kind used for water supply US 0.5 20
3917.22.90.00 - - - Other US 0.5 20
3917.23 - - Of polymers of vinyl chloride3917.23.10.00 - - - Of a kind used for water supply US 0.5 20
3917.23.90.00 - - - Other US 0.5 20
3917.29 - - Of other plastics3917.29.10.00 - - - Of a kind used for water supply US 0.5 20
3917.29.90.00 - - - Other US 0.5 20
- Other tubes, pipes and hoses :
3917.31.00.00 - - Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa US 0.5 20
3917.32.00.00 - - Other, not reinforced or otherwise combined with other materials, without 
fittings0.5 50
3917.33.00.00 - - Other, not reinforced or otherwise combined with other materials, with fittings US 0.5 20
3917.39 - - Other3917.39.10.00 - - - Guts of other plastic material US 0.5 10
3917.39.90.00 - - - Other US 0.5 20
3917.40 - Fittings3917.40.10.00 - - Of a kind used for water supply US 0.5 20
3917.40.90.00 - - Other US 0.5 20
3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of 
tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter.
3918.10.00.00 - Of polymers of vinyl chloride 0.5 30
3918.90.00.00 - Of other plastics 0.5 40
3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of 
plastics, whether or not in rolls.
3919.10.00.00 - In rolls of a width not exceeding 20 cm 0.5 30
3919.90.00.00 - Other 0.5 30
3920 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not 
reinforced, laminated, supported or similarly combined with other materials.
3920.10 - Of polymers of ethylene
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3920.10.10.00 - - Not printed 0.5 30
3920.10.20.00 - - Printed 0.5 40
3920.20 - Of polymers of propylene
3920.20.10.00 - - Not printed 0.5 30
3920.20.20.00 - - Printed 0.5 40
3920.30 - Of polymers of styrene3920.30.10.00 - - Not printed 0.5 30
3920.30.20.00 - - Printed 0.5 40
- Of polymers of vinyl chloride :
3920.43.00.00 - - Containing by weight not less than 6 % of plasticisers 0.5 30
3920.49.00.00 - - Other 0.5 30
- Of acrylic polymers :
3920.51.00.00 - - Of poly(methyl methacrylate) 0.5 30
3920.59.00.00 - - Other 0.5 30
- Of polycarbonates, alkyd resins, polyallyl esters or other polyester :
3920.61.00.00 - - Of polycarbonates 0.5 30
3920.62.00.00 - - Of poly(ethylene terephthalate) 0.5 30
3920.63.00.00 - - Of unsaturated polyesters 0.5 30
3920.69.00.00 - - Of other polyesters 0.5 30
- Of cellulose or its chemical derivatives :
3920.71.00.00 - - Of regenerated cellulose 0.5 30
3920.73.00.00 - - Of cellulose acetate 0.5 30
3920.79.00.00 - - Of other cellulose derivatives 0.5 30
- Of other plastics :
3920.91.00.00 - - Of poly(vinyl butyral) 0.5 30
3920.92.00.00 - - Of polyamides 0.5 30
3920.93.00.00 - - Of amino-resins 0.5 30
3920.94.00.00 - - Of phenolic resins 0.5 30
3920.99.00.00 - - Of other plastics 0.5 30
3921 Other plates, sheets, film, foil and strip, of plastics.
- Cellular :
3921.11.00.00 - - Of polymers of styrene 0.5 30
3921.12.00.00 - - Of polymers of vinyl chloride 0.5 30
3921.13.00.00 - - Of polyurethanes 0.5 30
3921.14.00.00 - - Of regenerated cellulose 0.5 30
3921.19.00.00 - - Of other plastics 0.5 30
3921.90 - Other
3921.90.10.00 - - Not printed 0.5 30
3921.90.20.00 - - Printed 0.5 40
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3922 Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and 
covers, flushing cisterns and similar sanitary ware, of plastics.
3922.10.00.00 - Baths, shower-baths, sinks and wash-basins 0.5 40
3922.20.00.00 - Lavatory seats and covers 0.5 50
3922.90.00.00 - Other 0.5 40
3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps 
and other closures, of plastics.
3923.10 - Boxes, cases, crates and similar articles
3923.10.00.10 - - Boxes, cases, crates 0.5 50
3923.10.00.90 - - Other 0.5 50
- Sacks and bags (including cones) :
3923.21.00.00 - - Of polymers of ethylene 0.5 30
3923.29.00.00 - - Of other plastics 0.5 50
3923.30 - Carboys, bottles, flasks and similar articles3923.30.10.00 - - Preforms 0.5 50
3923.30.90.00 - - Other 0.5 50
3923.40 - Spools, cops, bobbins and similar supports3923.40.10.00 - - Cassettes without magnetic tape 0.5 50
3923.40.90.00 - - Other 0.5 50
3923.50.00.00 - Stoppers, lids, caps and other closures 0.5 50
3923.90.00.00 - Other 0.5 50
3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of 
plastics.
3924.10.00.00 - Tableware and kitchenware 0.5 50
3924.90 - Other3924.90.10.00 - - Wash basins and buckets US 0.5 20
3924.90.20.00 - - Feeding bottles US 0.5 20
3924.90.90.00 - - Other US 0.5 20
3925 Builders' ware of plastics, not elsewhere specified or included.
3925.10.00.00 - Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l 0.5 50
3925.20.00.00 - Doors, windows and their frames and thresholds for doors 0.5 40
3925.30.00.00 - Shutters, blinds (including Venetian  blinds) and similar articles and parts thereof 0.5 40
3925.90.00.00 - Other 0.5 40
3926 Other articles of plastics and articles  of other materials of headings 39.01 to 
39.14.
3926.10.00.00 - Office or school supplies US 0.5 40
3926.20.00.00 - Articles of apparel and clothing accessories (including gloves, mittens and mitts) 0.5 30
3926.30.00.00 - Fittings for furniture, coachwork or the like 0.5 40
3926.40.00.00 - Statuettes and other ornamental articles 0.5 40
3926.90 - Other
3926.90.10.00 - - Articles for fishing CT, US 0.5 15 5 2019
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3926.90.9 - - Other:
3926.90.91.00 - - - Toothpick US 0.5 20
3926.90.99.00 - - - Other US 0.5 20
40 RUBBER AND ARTICLES THEREOF
4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in 
primary forms or in plates, sheets or strip.
4001.10.00.00 - Natural rubber latex, whether or not pre-vulcanised 0.5 25
- Natural rubber in other forms :
4001.21.00.00 - - Smoked sheets 0.5 25
4001.22.00.00 - - Technically specified natural rubber (TSNR) 0.5 25
4001.29.00.00 - - Other 0.5 25
4001.30.00.00 - Balata, gutta-percha, guayule, chicle and similar natural gums 0.5 25
4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, 
sheets or strip; mixtures of any product of heading 40.01 with any product of this 
heading, in primary forms or in plates, sheets or strip.
- Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber 
(XSBR) :
4002.11.00.00 - - Latex 0.5 25
4002.19.00.00 - - Other 0.5 25
4002.20.00.00 - Butadiene rubber (BR) 0.5 25
- Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR) :
4002.31.00.00 - - Isobutene-isoprene (butyl) rubber (IIR) 0.5 25
4002.39.00.00 - - Other 0.5 25
- Chloroprene (chlorobutadiene) rubber (CR) :
4002.41.00.00 - - Latex 0.5 25
4002.49.00.00 - - Other 0.5 25
- Acrylonitrile-butadiene rubber (NBR) :
4002.51.00.00 - - Latex 0.5 25
4002.59.00.00 - - Other 0.5 25
4002.60.00.00 - Isoprene rubber (IR) 0.5 25
4002.70.00.00 - Ethylene-propylene-non-conjugated diene rubber (EPDM) 0.5 25
4002.80.00.00 - Mixtures of any product of heading 40.01 with any product of this heading 0.5 25
- Other :
4002.91.00.00 - - Latex 0.5 25
4002.99.00.00 - - Other 0.5 25
4003.00.00.00 Reclaimed rubber in primary forms or in plates, sheets or strip. 0.5 25
4004.00.00.00 Waste, parings and scrap of rubber (other than hard rubber) and powders and 
granules obtained therefrom.0.5 25
4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip.
4005.10.00.00 - Compounded with carbon black or silica 0.5 25
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4005.20.00.00 - Solutions; dispersions other than those of subheading 4005.10 0.5 25
- Other :
4005.91.00.00 - - Plates, sheets and strip 0.5 25
4005.99.00.00 - - Other 0.5 25
4006 Other forms (for example, rods, tubes and profile shapes) and articles (for 
example, discs and rings), of unvulcanised rubber.
4006.10.00.00 - “Camel-back” strips for retreading rubber tyres 0.5 25
4006.90.00.00 - Other US 0.5 25
4007.00.00.00 Vulcanised rubber thread and cord. 0.5 25
4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than 
hard rubber.
- Of cellular rubber :
4008.11 - - Plates, sheets and strip
4008.11.10.00 - - - Of a kind used for making soles 0.5 30
4008.11.90.00 - - - Other 0.5 30
4008.19.00.00 - - Other 0.5 30
- Of non-cellular rubber :
4008.21 - - Plates, sheets and strip4008.21.10.00 - - - Of a kind used for making soles 0.5 30
4008.21.90.00 - - - Other 0.5 30
4008.29.00.00 - - Other US 0.5 10
4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or 
without their fittings (for example, joints, elbows, flanges).
- Not reinforced or otherwise combined with other materials :
4009.11.00.00 - - Without fittings 0.5 40
4009.12.00.00 - - With fittings US 0.5 20
- Reinforced or otherwise combined only with metal :
4009.21.00.00 - - Without fittings 0.5 40
4009.22.00.00 - - With fittings US 0.5 20
- Reinforced or otherwise combined only with textile materials :
4009.31.00.00 - - Without fittings 0.5 40
4009.32.00.00 - - With fittings US 0.5 20
- Reinforced or otherwise combined with other materials :
4009.41.00.00 - - Without fittings 0.5 40
4009.42.00.00 - - With fittings US 0.5 20
4010 Conveyor or transmission belts or belting, of vulcanised rubber.
- Conveyor belts or belting :
4010.11.00.00 - - Reinforced only with metal 0.5 30
4010.12.00.00 - - Reinforced only with textile materials 0.5 30
4010.19.00.00 - - Other 0.5 30
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- Transmission belts or belting :
4010.31.00.00 - - Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of 
an outside circumference exceeding 60 cm but not exceeding 180 cm0.5 30
4010.32.00.00 - - Endless transmission belts of trapezoidal cross-section (V-belts), other than V-
ribbed, of an outside circumference ex ceeding 60 cm but not exceeding 180 cm0.5 30
4010.33.00.00 - - Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of 
an outside circumference exceeding 180 cm but not exceeding 240 cm0.5 30
4010.34.00.00 - - Endless transmission belts of trapezoidal cross-section (V-belts), other than V-
ribbed, of an outside circumference exce eding 180 cm but not exceeding 240 cm0.5 30
4010.35.00.00 - - Endless synchronous belts, of an outside circumference exceeding 60 cm but 
not exceeding 150 cm0.5 30
4010.36.00.00 - - Endless synchronous belts, of an outside circumference exceeding 150 cm but 
not exceeding 198 cm0.5 30
4010.39.00.00 - - Other 0.5 30
4011 New pneumatic tyres, of rubber.
4011.10.00.00 - Of a kind used on motor cars (including station wagons and racing cars) CT, US 0.5 20
4011.20.00.00 - Of a kind used on buses or lorries US 0.5 20
4011.30.00.00 - Of a kind used on aircraft US 0.5 10
4011.40.00.00 - Of a kind used on motorcycles 0.5 40
4011.50.00.00 - Of a kind used on bicycles 0.5 40
- Other, having a “herring-bone” or similar tread :
4011.61.00.00 - - Of a kind used on agricultural or forestry vehicles and machines 0.5 30
4011.62.00.00 - - Of a kind used on construction or industrial handling vehicles and machines 
and having a rim size not exceeding 61 cm0.5 30
4011.63.00.00 - - Of a kind used on construction or industrial handling vehicles and machines 
and having a rim size exceeding 61 cm0.5 30
4011.69.00.00 - - Other 0.5 30
- Other :
4011.92.00.00 - - Of a kind used on agricultural or forestry vehicles and machines 0.5 30
4011.93.00.00 - - Of a kind used on construction or industrial handling vehicles and machines 
and having a rim size not exceeding 61 cm0.5 30
4011.94.00.00 - - Of a kind used on construction or industrial handling vehicles and machines 
and having a rim size exceeding 61 cm0.5 30
4011.99.00.00 - - Other 0.5 30
4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads 
and tyre flaps, of rubber.
- Retreaded tyres :
4012.11.00.00 - - Of a kind used on motor cars  (including station wagons and racing cars) US 0.5 20
4012.12.00.00 - - Of a kind used on buses or lorries US 0.5 20
4012.13.00.00 - - Of a kind used on aircraft US 0.5 20
4012.19.00.00 - - Other US 0.5 20
4012.20 - Used pneumatic tyres
4012.20.10.00 - - Of a kind used for retreading manufacture US 0.5 20
Page 106 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
4012.20.90.00 - - Other US 0.5 20
4012.90.00.00 - Other 0.5 40
4013 Inner tubes, of rubber.
4013.10.00.00 - Of a kind used on motor cars (including station wagons and racing cars), buses 
or lorries0.5 30
4013.20.00.00 - Of a kind used on bicycles 0.5 40
4013.90 - Other
4013.90.10.00 - - Of the type used by motorcycles (with engine displacement not exceeding 
50cm3)0.5 40
4013.90.90.00 - - Other 0.5 40
4014 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other 
than hard rubber, with or without fittings of hard rubber.
4014.10.00.00 - Sheath contraceptives 0.5 20
4014.90 - Other
4014.90.10.00 - - Teats and similar articles 0.5 25
4014.90.20.00 - - Bulbs for syringes and medicine droppers 0.5 25
4014.90.90.00 - - Other 0.5 25
4015 Articles of apparel and clothing accessor ies (including gloves , mittens and mitts), 
for all purposes, of vulcanised rubber other than hard rubber.
- Gloves, mittens and mitts :
4015.11.00.00 - - Surgical 0.5 20
4015.19.00.00 - - Other 0.5 40
4015.90.00.00 - Other 0.5 40
4016 Other articles of vulcanised rubber other than hard rubber.
4016.10.00.00 - Of cellular rubber US 0.5 20
- Other :
4016.91.00.00 - - Floor coverings and mats 0.5 40
4016.92.00.00 - - Erasers 0.5 30
4016.93.00.00 - - Gaskets, washers and other seals US 0.5 10
4016.94.00.00 - - Boat or dock fenders, whether or not inflatable 0.5 40
4016.95 - - Other inflatable articles
4016.95.10.00 - - - Of a kind used for tyre manufacture 0.5 40
4016.95.90.00 - - - Other 0.5 40
4016.99.00.00 - - Other US 0.5 10
4017 Hard rubber (for example, ebonite) in all forms, including waste and scrap; 
articles of hard rubber.
4017.00.00.10 - Hard rubber in bulk, plates, sheets,strips, rods profile shapes or tubes US 0.5 20
4017.00.00.90 - Other (including scraps, waste , etc) US 0.5 20
41 RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.
Page 107 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
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Bound 
rateBound rate at 
date of 
accession
- In the wet state (including wet-blue) :
4104.11.00.00 - - Full grains, unsplit; grain splits 0.5 30
4104.19.00.00 - - Other 0.5 30
- In the dry state (crust) :
4104.41.00.00 - - Full grains, unsplit; grain splits 0.5 30
4104.49.00.00 - - Other 0.5 30
4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, 
but not further prepared.
4105.10.00.00 - In the wet state (including wet-blue) 0.5 30
4105.30.00.00 - In the dry state (crust) 0.5 30
4106 Tanned or crust hides and skins of other animals, without wool or hair on, 
whether or not split, but not further prepared.
- Of goats or kids :
4106.21.00.00 - - In the wet state (including wet-blue) 0.5 30
4106.22.00.00 - - In the dry state (crust) 0.5 30
- Of swine :
4106.31.00.00 - - In the wet state (including wet-blue) 0.5 30
4106.32.00.00 - - In the dry state (crust) 0.5 30
4106.40.00.00 - Of reptiles 0.5 30
- Other :
4106.91.00.00 - - In the wet state (including wet-blue) 0.5 30
4106.92.00.00 - - In the dry state (crust) 0.5 30
4107 Leather further prepared after tanning or crusting, including parchment-dressed 
leather, of bovine (including buffalo) or equine animals, without hair on, whether 
or not split, other than leather of heading 41.14.
- Whole hides and skins :
4107.11.00.00 - - Full grains, unsplit 0.5 30
4107.12.00.00 - - Grain splits 0.5 30
4107.19.00.00 - - Other 0.5 30
- Other, including sides :
4107.91.00.00 - - Full grains, unsplit 0.5 30
4107.92.00.00 - - Grain splits 0.5 30
4107.99.00.00 - - Other 0.5 30
4112.00.00.00 Leather further prepared after tanning or crusting, including parchment-dressed 
leather, of sheep or lamb, without wool on, whether or not split, other than leather 
of heading 41.14.0.5 30
4113 Leather further prepared after tanning or crusting, including parchment-dressed 
leather, of other animals, without wool or hair on, whether or not split, other than 
leather of heading 41.14.
4113.10.00.00 - Of goats or kids 0.5 30
4113.20.00.00 - Of swine 0.5 30
4113.30.00.00 - Of reptiles 0.5 30
Page 108 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
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concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
4113.90.00.00 - Other 0.5 30
4114 Chamois (including combination chamois) leather; patent leather and patent 
laminated leather; metallised leather.
4114.10.00.00 - Chamois (including combination chamois) leather 0.5 30
4114.20.00.00 - Patent leather and patent laminated leather; metallised leather 0.5 30
4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or 
strip, whether or not in rolls; parings and other waste of leather or of composition 
leather, not suitable for the manufacture of leather articles; leather dust, powder 
and flour.
4115.10.00.00 - Composition leather with a basis of leather or leather fibre, in slabs, sheets or 
strip, whether or not in rolls0.5 30
4115.20.00.00 - Parings and other waste of leather or of composition leather, not suitable for the 
manufacture of leather articles; leather dust, powder and flour0.5 30
42 ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, 
HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT 
(OTHER THAN SILKWORM GUT)
4201.00.00.00 Saddlery and harness for any animal (including traces, leads, knee pads, 
muzzles, saddle cloths, saddle bags, dog coats and the like), of any material.0.5 40
4202 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, 
spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or 
beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, 
bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar 
containers, of leather or of composition leat her, of sheeting of plastics, of textile 
materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with 
such materials or with paper.
- Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels 
and similar containers :
4202.11 - - With outer surface of leather or of composition leather
4202.11.10.00 - - - Presented CKD  of a kind used in the assembly industry 0.5 30
4202.11.90.00 - - - Other 0.5 40
4202.12 - - With outer surface of plastics or of textile materials4202.12.10.00 - - - Presented CKD  of a kind used in the assembly industry 0.5 30
4202.12.90.00 - - - Other 0.5 30
4202.19 - - Other4202.19.1 - - - Of paperboard:4202.19.11.00 - - - - Presented CKD  of a kind used in the assembly industry 0.5 30
4202.19.19.00 - - - - Other 0.5 40
4202.19.2 - - - Of base metal:4202.19.21.00 - - - - Presented CKD of a kind used in the assembly industry 0.5 30
4202.19.29.00 - - - - Other 0.5 40
4202.19.9 - - - Other:4202.19.91.00 - - - - Presented CKD  of a kind used in the assembly industry 0.5 30
4202.19.99.00 - - - - Other 0.5 40
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incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
- Handbags, whether or not with shoulder strap, including those without handle :
4202.21 - - With outer surface of leather or of composition leather
4202.21.10.00 - - - Presented CKD of a kind used in the assembly industry 0.5 30
4202.21.90.00 - - - Other 0.5 40
4202.22 - - With outer surface of plastic sheeting or of textile materials4202.22.10.00 - - - Presented CKD  of a kind used in the assembly industry 0.5 30
4202.22.90.00 - - - Other 0.5 30
4202.29 - - Other4202.29.10.00 - - - Presented CKD  of a kind used in the assembly industry 0.5 30
4202.29.90.00 - - - Other 0.5 40
- Articles of a kind normally carried in the pocket or in the handbag :
4202.31 - - With outer surface of leather or of composition leather4202.31.00.10 - - - Presented CKD  of a kind used in the assembly industry 0.5 40
4202.31.00.90 - - - Other 0.5 40
4202.32 - - With outer surface of plastic sheeting or of textile materials4202.32.00.10 - - - Presented CKD of a kind used in the assembly industry 0.5 30
4202.32.00.90 - - - Other 0.5 30
4202.39 - - Other4202.39.00.10 - - - Presented CKD  of a kind used in the assembly industry 0.5 40
4202.39.00.90 - - - Other 0.5 40
- Other :
4202.91 - - With outer surface of leather or of composition leather
4202.91.10.00 - - - Presented CKD of a kind used in the assembly industry 0.5 40
4202.91.90.00 - - - Other 0.5 40
4202.92 - - With outer surface of plastic sheeting or of textile materials4202.92.10.00 - - - Presented CKD of a kind used in the assembly industry 0.5 30
4202.92.90.00 - - - Other 0.5 30
4202.99 - - Other4202.99.10.00 - - - Presented CKD  of a kind used in the assembly industry 0.5 40
4202.99.90.00 - - - Other 0.5 40
4203 Articles of apparel and clothing accessories, of leather or of composition leather.
4203.10.00.00 - Articles of apparel 0.5 40
- Gloves, mittens and mitts :
4203.21.00.00 - - Specially designed for use in sports 0.5 40
4203.29.00.00 - - Other 0.5 40
4203.30.00.00 - Belts and bandoliers 0.5 40
4203.40.00.00 - Other clothing accessories 0.5 40
4205.00.00.00 Other articles of leather or of composition leather. 0.5 40
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rateBound rate at 
date of 
accession
4206.00.00.00 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of 
tendons.0.5 30
43 FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF
4302 Tanned or dressed furskins (including heads, tails, paws and other pieces or 
cuttings), unassembled, or assembled (without the addition of other materials) 
other than those of heading 43.03.
- Whole skins, with or without head, tail or paws, not assemble :
4302.11.00.00 - - Of mink 0.5 30
4302.19.00.00 - - Other 0.5 30
4302.20.00.00 - Heads, tails, paws and other pieces or cuttings, not assembled 0.5 30
4302.30.00.00 - Whole skins and pieces or cuttings thereof, assembled 0.5 30
4303 Articles of apparel, clothing accessories and other articles of furskin.
4303.10.00.00 - Articles of apparel and clothing accessories 0.5 40
4303.90.00.00 - Other 0.5 30
4304.00.00.00 Artificial fur and articles thereof. 0.5 40
44 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL4401 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.
4401.10.00.00 - Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms 0.5 25
- Wood in chips or particles :
4401.21.00.00 - - Coniferous 0.5 25
4401.22.00.00 - - Non-coniferous 0.5 25
- Sawdust and wood waste and scrap, whether or not agglomerated in logs, 
briquettes, pellets or similar forms :
4401.31.00.00 - - Wood pellets 0.5 25
4401.39.00.00 - - Other 0.5 25
4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated.
4402.10.00.00 - Of bamboo 0.5 25
4402.90.00.00 - Other 0.5 25
4403 Wood in the rough, whether or not stripped of bark or sapwood, or roughly 
squared.
4403.10.00.00 - Treated with paint, stains, creosote or other preservatives US 0.5 15
4403.20.00.00 - Other, coniferous 0.5 25
- Other, of tropical wood specified in Subheading Note 2 to this Chapter :
4403.41.00.00 - - Dark Red Meranti, Light Red Meranti and Meranti Bakau 0.5 25
4403.49.00.00 - - Other 0.5 25
- Other :
4403.91.00.00 - - Of oak (Quercus spp.) 0.5 25
4403.92.00.00 - - Of beech (Fagus spp.) 0.5 25
4403.99.00.00 - - Other 0.5 25
Page 111 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
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Bound 
rateBound rate at 
date of 
accession
4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn 
lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise 
worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or 
the like; chipwood and the like.
4404.10.00.00 - Coniferous 0.5 25
4404.20.00.00 - Non-coniferous 0.5 25
4405.00.00.00 Wood wool; wood flour. 0.5 25
4406 Railway or tramway sleepers (cross-ties) of wood.
4406.10.00.00 - Not impregnated US 0.5 30
4406.90.00.00 - Other US 0.5 20 10 2019
4407 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm.
4407.10.00.00 - Coniferous 0.5 30
- Of tropical wood specified in Subheading Note 2 to this Chapter :
4407.21.00.00 - - Mahogany (Swietenia spp.) 0.5 30
4407.22.00.00 - - Virola, Imbuia and Balsa 0.5 30
4407.25.00.00 - - Dark Red Meranti, Light Red Meranti and Meranti Bakau 0.5 30
4407.26.00.00 - - White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan 0.5 30
4407.27.00.00 - - Sapelli 0.5 30
4407.28.00.00 - - Iroko 0.5 30
4407.29.00.00 - - Other 0.5 30
- Other :
4407.91.00.00 - - Of oak (Quercus spp.) 0.5 30
4407.92.00.00 - - Of beech (Fagus spp.) 0.5 30
4407.93.00.00 - - Of maple (Acer spp.) 0.5 30
4407.94.00.00 - - Of cherry (Prunus spp.) 0.5 30
4407.95.00.00 - - Of ash (Fraxinus spp.) 0.5 30
4407.99.00.00 - - Other 0.5 30
4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or 
peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not 
exceeding 6 mm.
4408.10.00.00 - Coniferous 0.5 30
- Of tropical wood specified in Subheading Note 2 to this Chapter :
4408.31.00.00 - - Dark Red Meranti, Light Red Meranti and Meranti Bakau 0.5 30
4408.39.00.00 - - Other 0.5 30
4408.90.00.00 - Other 0.5 30
4409 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, 
moulded, rounded or the like) along any of its edges, ends or faces, whether or 
not planed, sanded or end-jointed.
4409.10.00.00 - Coniferous 0.5 30
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rateBound rate at 
date of 
accession
- Non-coniferous :
4409.21.00.00 - - Of bamboo 0.5 30
4409.29.00.00 - - Other 0.5 30
4410 Particle board, oriented strand board (OSB) and similar board (for example, 
waferboard) of wood or other ligneous materials, whether or not agglomerated 
with resins or other organic binding substances.
- Of wood :
4410.11.00.00 - - Particle board 0.5 30
4410.12.00.00 - - Oriented strand board (OSB) 0.5 30
4410.19.00.00 - - Other 0.5 30
4410.90.00.00 - Other 0.5 30
4411 Fibreboard of wood or other ligneous materials, whether or not bonded with 
resins or other organic substances.
- Medium density fibreboard (MDF) :
4411.12.00.00 - - Of a thickness not exceeding 5 mm 0.5 30
4411.13.00.00 - - Of a thickness exceeding 5 mm but not exceeding 9 mm 0.5 30
4411.14.00.00 - - Of a thickness exceeding 9 mm 0.5 30
- Other :
4411.92.00.00 - - Of a density exceeding 0.8 g/cm³ 0.5 20
4411.93.00.00 - - Of a density exceeding 0.5 g/cm³ but not exceeding 0.8 g/cm³ 0.5 30
4411.94.00.00 - - Of a density not exceeding 0.5 g/cm³ 0.5 30
4412 Plywood, veneered panels and similar laminated wood.
4412.10.00.00 - Of bamboo 0.5 40
- Other plywood, consisting solely of sheets of wood (other than bamboo), each 
ply not exceeding 6 mm thickness :
4412.31.00.00 - - With at least one outer ply of tropical wood specified in Subheading Note 2 to 
this Chapter0.5 40
4412.32.00.00 - - Other, with at least one outer ply of non-coniferous wood 0.5 40
4412.39.00.00 - - Other 0.5 40
- Other :
4412.94.00.00 - - Blockboard, laminboard and battenboard 0.5 40
4412.99.00.00 - - Other 0.5 40
4413.00.00.00 Densified wood, in blocks, plates, strips or profile shapes. 0.5 30
4414.00.00.00 Wooden frames for paintings, photographs, mirrors or similar objects. 0.5 30
4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums 
of wood; pallets, box pallets and other load boards, of wood; pallet collars of 
wood.
4415.10.00.00 - Cases, boxes, crates, drums and similar packings; cable-drums 0.5 30
4415.20.00.00 - Pallets, box pallets and other load boards; pallet collars 0.5 30
4416.00.00.00 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, 
including staves.0.5 30
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rateBound rate at 
date of 
accession
4417.00.00.00 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; 
boot or shoe lasts and trees, of wood.0.5 40
4418 Builders' joinery and carpentry of wood, including cellular wood panels, 
assembled flooring panels, shingles and shakes.
4418.10.00.00 - Windows, French-windows and their frames 0.5 40
4418.20.00.00 - Doors and their frames and thresholds 0.5 40
4418.40.00.00 - Shuttering for concrete constructional work 0.5 40
4418.50.00.00 - Shingles and shakes 0.5 40
4418.60.00.00 - Posts and beams 0.5 40
- Assembled flooring panels :
4418.71.00.00 - - For mosaic floors 0.5 40
4418.72.00.00 - - Other, multilayer 0.5 40
4418.79.00.00 - - Other 0.5 40
4418.90.00.00 - Other 0.5 40
4419.00.00.00 Tableware and kitchenware, of wood. 0.5 40
4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and 
similar articles, of wood; statuettes and other ornaments, of wood; wooden 
articles of furniture not falling in Chapter 94.
4420.10.00.00 - Statuettes and other ornaments, of wood 0.5 40
4420.90.00.00 - Other 0.5 40
4421 Other articles of wood.
4421.10.00.00 - Clothes hangers 0.5 40
4421.90 - Other4421.90.10.00 - - Match splints 0.5 30
4421.90.90 - - Other:
4421.90.90.10 - - - Tooth pick 0.5 40
4421.90.90.90 - - - Other 0.5 40
45 CORK AND ARTICLES OF CORK
4501 Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground 
cork.
4501.10.00.00 - Natural cork, raw or simply prepared 0.5 25
4501.90.00.00 - Other 0.5 25
4502.00.00.00 Natural cork, debacked or roughly squared, or in rectangular (including square) 
blocks, plates, sheets or strip (incl uding sharp-edged blanks for corks or 
stoppers).0.5 25
4503 Articles of natural cork.
4503.10.00.00 - Corks and stoppers 0.5 30
4503.90 - Other4503.90.10.00 - - Floats for fishing nets of natural cork 0.5 25
4503.90.90.00 - - Other 0.5 25
4504 Agglomerated cork (with or without a binding substance) and articles of 
agglomerated cork.
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rateBound rate at 
date of 
accession
4504.10.00.00 - Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including 
discs0.5 30
4504.90.00.00 - Other US 0.5 20
46 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING 
MATERIALS; BASKETWARE AND WICKERWORK
4601 Plaits and similar products of plaiting materials, whether or not assembled into 
strips; plaiting materials, plaits and sim ilar products of plaiting materials, bound 
together in parallel strands or woven, in sheet form, whether or not being finished 
articles (for example, mats, matting, screens).
- Mats, matting and screens of vegetable materials :
4601.21.00.00 - - Of bamboo 0.5 40
4601.22.00.00 - - Of rattan 0.5 40
4601.29.00.00 - - Other 0.5 40
- Other :
4601.92.00.00 - - Of bamboo 0.5 40
4601.93.00.00 - - Of rattan 0.5 40
4601.94.00.00 - - Of other vegetable materials 0.5 40
4601.99 - - Other
4601.99.10.00 - - - Mats, matting and screens 0.5 40
4601.99.90.00 - - - Other 0.5 40
4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting 
materials or made up from goods of heading 46.01; articles of loofah.
- Of vegetable materials :
4602.11.00.00 - - Of bamboo 0.5 40
4602.12.00.00 - - Of rattan 0.5 40
4602.19.00.00 - - Other 0.5 40
4602.90.00.00 - Other 0.5 40
47 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; 
RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD
4701.00.00.00 Mechanical wood pulp. 0.5 25
4702.00.00.00 Chemical wood pulp, dissolving grades. 0.5 25
4703 Chemical wood pulp, soda or sulphate, other than dissolving grades.
- Unbleached :
4703.11.00.00 - - Coniferous 0.5 25
4703.19.00.00 - - Non-coniferous 0.5 25
- Semi-bleached or bleached :
4703.21.00.00 - - Coniferous 0.5 25
4703.29.00.00 - - Non-coniferous 0.5 25
4704 Chemical wood pulp, sulphite, other than dissolving grades.
- Unbleached :
4704.11.00.00 - - Coniferous 0.5 25
4704.19.00.00 - - Non-coniferous 0.5 25
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- Semi-bleached or bleached :
4704.21.00.00 - - Coniferous 0.5 25
4704.29.00.00 - - Non-coniferous 0.5 25
4705.00.00.00 Wood pulp obtained by a combination of mechanical and chemical pulping 
processes.0.5 25
4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or 
of other fibrous cellulosic material.
4706.10.00.00 - Cotton linters pulp 0.5 25
4706.20.00.00 - Pulps of fibres derived from recovered (waste and scrap) paper or paperboard 0.5 25
4706.30.00.00 - Other, of bamboo 0.5 25
- Other :
4706.91.00.00 - - Mechanical 0.5 25
4706.92.00.00 - - Chemical 0.5 25
4706.93.00.00 - - Obtained by a combination of mechanical and chemical processes 0.5 25
4707 Recovered (waste and scrap) paper or paperboard.
4707.10.00.00 - Unbleached kraft paper or paperboard or corrugated paper or paperboard 0.5 25
4707.20.00.00 - Other paper or paperboard made mainly of bleached chemical pulp, not 
coloured in the mass0.5 25
4707.30.00.00 - Paper or paperboard made mainly of mechanical pulp (for example, 
newspapers, journals and similar printed matter)0.5 25
4707.90.00.00 - Other, including unsorted waste and scrap 0.5 25
48 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF 
PAPERBOARD
4801.00.00.00 Newsprint, in rolls or sheets. 0.5 20
4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch- cards and punch tape paper, in 
rolls or rectangular (including square) sheets, of any size, other than paper of 
heading 48.01 or 48.03; hand-made paper and paperboard.
4802.10.00.00 - Hand-made paper and paperboard 0.5 25
4802.20.00.00 - Paper and paperboard of a kind used as a base for photo-sensitive, heat-
sensitive or electro-sensitive paper or paperboard0.5 25
4802.40.00.00 - Wallpaper base 0.5 25
- Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total 
fibre content consists of such fibres :
4802.54.00.00 - - Weighing less than 40 g/m² 0.5 25
4802.55 - - Weighing 40 g/m² or more but not more than 150 g/m², in rolls
4802.55.10.00 - - - Of a width not exceeding 150 mm 0.5 25
4802.55.90.00 - - - Other 0.5 25
4802.56 - - Weighing 40 g/m² or more but not more than 150 g/m², in sheets with one side 
not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded 
state
4802.56.10.00 - - - Carbonising base paper 0.5 25
4802.56.90.00 - - - Other 0.5 25
Page 116 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
4802.57.00.00 - - Other, weighing 40 g/m² or more but not more than 150 g/m² 0.5 25
4802.58.00.00 - - Weighing more than 150 g/m² 0.5 25
- Other paper and paperboard, of which more than 10 % by weight of the total 
fibre content consists of fibres obtained by a mechanical or chemi-mechanical 
process :
4802.61 - - In rolls
4802.61.10.00 - - - Of a width not exceeding 150mm 0.5 25
4802.61.90.00 - - - Other 0.5 25
4802.62 - - In sheets with one side not exceeding 435 mm and the other side not 
exceeding 297 mm in the unfolded state
4802.62.10.00 - - - Carbonising base paper 0.5 25
4802.62.90.00 - - - Other 0.5 40
4802.69 - - Other
4802.69.10.00 - - - Carbonising base paper 0.5 25
4802.69.90.00 - - - Other 0.5 40
4803 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used 
for household or sanitary purposes, cellulose wadding and webs of cellulose 
fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, 
surface- decorated or printed, in rolls or sheets.
4803.00.00.10 - Tissue paper in jumbo rolls 0.5 30
4803.00.00.90 - Other 0.5 30
4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of 
heading 48.02 or 48.03.
- Kraftliner :
4804.11.00.00 - - Unbleached 0.5 25
4804.19.00.00 - - Other 0.5 25
- Sack kraft paper :
4804.21.00.00 - - Unbleached 0.5 25
4804.29.00.00 - - Other 0.5 25
- Other kraft paper and paperboard weighing 150 g/m² or less :
4804.31.00.00 - - Unbleached 0.5 25
4804.39.00.00 - - Other 0.5 25
- Other kraft paper and paperboard weighing more than 150 g/m² but less than 
225 g/m² :
4804.41.00.00 - - Unbleached 0.5 25
4804.42.00.00 - - Bleached uniformly throughout the mass and of which more than 95 % by 
weight of the total fibre content consists of wood fibres obtained by a chemical 
process0.5 25
4804.49.00.00 - - Other 0.5 25
- Other kraft paper and paperboard weighing 225 g/m² or more :
4804.51.00.00 - - Unbleached 0.5 25
4804.52.00.00 - - Bleached uniformly throughout the mass and of which more than 95 % by 
weight of the total fibre content consists of wood obtained by a chemical process0.5 25
Page 117 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
4804.59.00.00 - - Other 0.5 25
4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or 
processed than as specified in Note 3 to this Chapter.
- Fluting paper :
4805.11.00.00 - - Semi-chemical fluting paper 0.5 25
4805.12.00.00 - - Straw fluting paper 0.5 25
4805.19.00.00 - - Other 0.5 25
- Testliner (recycled liner board) :
4805.24.00.00 - - Weighing 150 g/m² or less 0.5 25
4805.25.00.00 - - Weighing more than 150 g/m² 0.5 25
4805.30.00.00 - Sulphite wrapping paper 0.5 25
4805.40.00.00 - Filter paper and paperboard 0.5 25
4805.50.00.00 - Felt paper and paperboard 0.5 25
- Other :
4805.91.00.00 - - Weighing 150 g/m² or less 0.5 25
4805.92.00.00 - - Weighing more than 150 g/m² but less than 225 g/m² 0.5 25
4805.93.00.00 - - Weighing 225 g/m² or more 0.5 25
4806 Vegetable parchment, greaseproof papers, tracing papers and glassine and other 
glazed transparent or translucent papers, in rolls or sheets.
4806.10.00.00 - Vegetable parchment 0.5 30
4806.20.00.00 - Greaseproof papers 0.5 30
4806.30.00.00 - Tracing papers 0.5 30
4806.40.00.00 - Glassine and other glazed transparent or translucent papers 0.5 30
4807.00.00.00 Composite paper and paperboard (made by sticking flat layers of paper or 
paperboard together with an adhesive), not surface- coated or impregnated, 
whether or not internally reinforced, in rolls or sheets.0.5 30
4808 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.
4808.10.00.00 - Corrugated paper and paperboard, whether or not perforated 0.5 50
4808.40.00.00 - Kraft paper, creped or crinkled, whether or not embossed or perforated 0.5 50
4808.90.00.00 - Other 0.5 50
4809 Carbon paper, self-copy paper and other copying or transfer papers (including 
coated or impregnated paper for duplicator stencils or offset plates), whether or 
not printed, in rolls or sheets.
4809.20.00.00 - Self-copy paper 0.5 30
4809.90 - Other
4809.90.10.00 - - Carbon paper 0.5 30
4809.90.90.00 - - Other 0.5 30
4810 Paper and paperboard, coated on one or both sides with kaolin (China clay) or 
other inorganic substances, with or without a binder, and with no other coating, 
whether or not surface- coloured, surface-decorated or printed, in rolls or 
rectangular (including square) sheets, of any size.
Page 118 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
- Paper and paperboard of a kind used for writing, printing or other graphic 
purposes, not containing fibres obtained by a mechanical or chemi-mechanical 
process or of which not more than 10 % by weight of the total fibre content 
consists of such fibres :
4810.13 - - In rolls
4810.13.10.00 - - - Printed 0.5 50
4810.13.90.00 - - - Other 0.5 50
4810.14.00.00 - - In sheets with one side not exceeding 435 mm and the other side not 
exceeding 297 mm in the unfolded state0.5 50
4810.19.00.00 - - Other 0.5 50
- Paper and paperboard of a kind used for writing, printing or other graphic 
purposes, of which more than 10 % by weight of the total fibre content consists of 
fibres obtained by a mechanical or chemi- mechanical process :
4810.22 - - Light-weight coated paper
4810.22.10.00 - - - In rolls of a width not exceeding  150 mm or in rectangular (including square) 
sheets, with one side not exceeding 435 mm and the other side side not 
exceeding 297 mm in the unfolded state0.5 50
4810.22.90.00 - - - Other 0.5 50
4810.29 - - Other
4810.29.10.00 - - - In rolls of a width not exceeding 150mm or in rectangular (including square) 
sheets, with one side not exceeding 435 mm and the other side not exceeding 
297mm in the unfolded state0.5 50
4810.29.90.00 - - - Other 0.5 50
- Kraft paper and paperboard, other than that of a kind used for writing, printing or 
other graphic purposes :
4810.31 - - Bleached uniformly throughout the mass and of which more than 95 % by 
weight of the total fibre content consists of wood fibres obtained by a chemical 
process, and weighing 150 g/m² or less
4810.31.10.00 - - - In rolls of a width not exceeding 150mm or in rectangular (including square) 
sheets, with one side not exceeding 435 mm and the other side not exceeding 
297mm in the unfolded stateUS 0.5 15 10 2019
4810.31.90.00 - - - Other US 0.5 15 10 2019
4810.32 - - Bleached uniformly throughout the mass and of which more than 95 % by 
weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m²
4810.32.10.00 - - - In rolls of a width not exceeding 150mm or in rectangular (including square) 
sheets, with one side not exceeding 435 mm and the other side not exceeding 
297mm in the unfolded stateUS 0.5 15 10 2019
4810.32.90.00 - - - Other US 0.5 15 10 2019
4810.39 - - Other
4810.39.10.00 - - - In rolls of a width not exceeding 150mm or in rectangular (including square) 
sheets, with one side not exceeding 435 mm and the other side not exceeding 
297mm in the unfolded stateUS 0.5 15 10 2019
4810.39.90.00 - - - Other US 0.5 15 10 2019
- Other paper and paperboard :
4810.92 - - Multi-ply
Page 119 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
4810.92.10.00 - - - In rolls of a width not exceeding 150mm or in rectangular (including square) 
sheets, with one side not exceeding 435 mm and the other side not exceeding 
297mm in the unfolded stateUS 0.5 15 10 2019
4810.92.90.00 - - - Other US 0.5 15 10 2019
4810.99 - - Other
4810.99.10.00 - - - In rolls of a width not exceeding 150mm or in rectangular (including square) 
sheets, with one side not exceeding 435 mm and the other side not exceeding 
297mm in the unfolded stateUS 0.5 15 10 2019
4810.99.90.00 - - - Other US 0.5 15 10 2019
4811 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, 
impregnated, covered, surface-coloured, surface- decorated or printed, in rolls or 
rectangular (including square) sheets, of any size, other than goods of the kind 
described in heading 48.03, 48.09 or 48.10.
4811.10 - Tarred, bituminised or asphalted paper and paperboard
4811.10.10.00 - - Floor coverings on a base of paper or of paperboard, whether or not cut to size US 0.5 15 10 2019
4811.10.90.00 - - Other US 0.5 15 10 2019
- Gummed or adhesive paper and paperboard :
4811.41 - - Self-adhesive4811.41.10.00 - - - In rolls of a width not exceeding 150mm or in rectangular (including square) 
sheets, with one side not exceeding 435 mm and the other side not exceeding 
297mm in the unfolded stateUS 0.5 15 10 2019
4811.41.90.00 - - - Other US 0.5 15 10 2019
4811.49 - - Other4811.49.10.00 - - - In rolls of a width not exceeding 150mm or in rectangular (including square) 
sheets, with one side not exceeding 435 mm and the other side not exceeding 
297mm in the unfolded stateUS 0.5 15 10 2019
4811.49.90.00 - - - Other US 0.5 15 10 2019
- Paper and paperboard coated, impregnated or covered with plastics (excluding 
adhesives) :
4811.51 - - Bleached, weighing more than 150 g/m²
4811.51.10.00 - - - In rolls of a width not exceeding 150mm or in rectangular (including square) 
sheets, with one side not exceeding 435 mm and the other side not exceeding 
297mm in the unfolded stateUS 0.5 15 10 2019
4811.51.20.00 - - - Floor coverings on a base of paper or of paperboard, whether or not cut to 
sizeUS 0.5 20
4811.51.90.00 - - - Other US 0.5 15 10 2019
4811.59 - - Other4811.59.10.00 - - - In rolls of a width not exceeding 150mm or in rectangular (including square) 
sheets, with one side not exceeding 435 mm and the other side not exceeding 
297mm in the unfolded stateUS 0.5 15 10 2019
4811.59.20.00 - - - Floor coverings on a base of paper or of paperboard, whether or not cut to 
sizeUS 0.5 20
4811.59.90.00 - - - Other US 0.5 15 10 2019
4811.60 - Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, 
stearin, oil or glycerol
Page 120 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
4811.60.10.00 - - In rolls of a width not exceeding 150mm or in rectangular (including square) 
sheets, with one side not exceeding 435 mm and the other side not exceeding 
297mm in the unfolded stateUS 0.5 15 10 2019
4811.60.20.00 - - Floor coverings on a base of paper or of paperboard, whether or not cut to size US 0.5 20
4811.60.90.00 - - Other US 0.5 15 10 2019
4811.90 - Other paper, paperboard, cellulose wadding and webs of cellulose fibres
4811.90.10.00 - - In rolls of a width not exceeding 150mm or in rectangular (including square) 
sheets, with one side not exceeding 435 mm and the other side not exceeding 
297mm in the unfolded stateUS 0.5 15 10 2019
4811.90.20.00 - - Floor coverings on a base of paper or of paperboard, whether or not cut to size US 0.5 20
4811.90.90.00 - - Other US 0.5 15 10 2019
4812.00.00.00 Filter blocks, slabs and plates, of paper pulp. 0.5 30
4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes.
4813.10.00.00 - In the form of booklets or tubes 0.5 30
4813.20.00.00 - In rolls of a width not exceeding 5 cm 0.5 25
4813.90.00.00 - Other 0.5 50
4814 Wallpaper and similar wall coverings; window transparencies of paper.
4814.20.00.00 - 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 plastics0.5 40
4814.90.00.00 - Other 0.5 40
4816 Carbon paper, self-copy paper and other copying or transfer papers (other than 
those of heading 48.09), duplicator stencils and offset plates, of paper, whether 
or not put up in boxes.
4816.20.00.00 - Self-copy paper 0.5 30
4816.90.00.00 - Other 0.5 30
4817 Envelopes, letter cards, plain postcards and correspondence cards, of paper or 
paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery.
4817.10.00.00 - Envelopes 0.5 50
4817.20.00.00 - Letter cards, plain postcards and correspondence cards 0.5 50
4817.30.00.00 - Boxes, pouches, wallets and writing compendiums, of paper or paperboard, 
containing an assortment of paper stationery0.5 50
4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a 
kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, 
serviettes, bed sheets and similar household,  sanitary or hospital articles, articles 
of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or 
webs of cellulose fibres.
4818.10.00.00 - Toilet paper 0.5 50
4818.20.00.00 - Handkerchiefs, cleansing or facial tissues and towels 0.5 50
4818.30.00.00 - Tablecloths and serviettes 0.5 50
4818.50.00.00 - Articles of apparel and clothing accessories 0.5 50
4818.90.00.00 - Other 0.5 50
Page 121 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
4819 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, 
cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar 
articles, of paper or paperboard of a kind used in offices, shops or the like.
4819.10.00.00 - Cartons, boxes and cases, of corrugated paper or paperboard 0.5 50
4819.20 - Folding cartons, boxes and cases, of non-corrugated paper or paperboard
4819.20.10.00 - - Cartons and boxes lined with polypropylene film 0.5 50
4819.20.90.00 - - Other 0.5 50
4819.30.00.00 - Sacks and bags, having a base of a width of 40 cm or more 0.5 50
4819.40.00.00 - Other sacks and bags, including cones 0.5 50
4819.50.00.00 - Other packing contai ners, including record sleeves 0.5 50
4819.60.00.00 - Box files, letter trays, storage boxes and similar articles, of a kind used in 
offices, shops or the like0.5 50
4820 Registers, account books, note books, order books, receipt books, letter pads, 
memorandum pads, diaries and similar articles, exercise books, blotting-pads, 
binders (loose-leaf or other), folders, file covers, manifold business forms, 
interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard.
4820.10.00.00 - Registers, account books, note books, order books, receipt books, letter pads, 
memorandum pads, diaries and similar articles0.5 50
4820.20.00.00 - Exercise books 0.5 50
4820.30.00.00 - Binders (other than book covers), folders and file covers 0.5 50
4820.40.00.00 - Manifold business forms and interleaved carbon sets 0.5 50
4820.50.00.00 - Albums for samples or for collections 0.5 50
4820.90 - Other
4820.90.10.00 - - Other articles of stationery 0.5 50
4820.90.90.00 - - Other 0.5 50
4821 Paper or paperboard labels of all kinds, whether or not printed.
4821.10.00.00 - Printed 0.5 30
4821.90.00.00 - Other 0.5 30
4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard 
(whether or not perforated or hardened).
4822.10.00.00 - Of a kind used for winding textile yarn 0.5 30
4822.90.00.00 - Other 0.5 30
4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding 
or webs of cellulose fibres.
4823.20.00.00 - Filter paper and paperboard 0.5 50
4823.40.00.00 - Rolls, sheets and dials, printed for self-recording apparatus 0.5 50
- Trays, dishes, plates, cups and the like, of paper or paperboard :
4823.61.00.00 - - Of bamboo 0.5 50
4823.69.00.00 - - Other 0.5 50
4823.70.00.00 - Moulded or pressed articles of paper pulp 0.5 50
4823.90 - Other
Page 122 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
4823.90.00.10 - - Floor coverings on a base of paper or of paperboard, whether or not cut to size US 0.5 20
4823.90.00.90 - - Other US 0.5 20
49 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF 
THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS
4901 Printed books, brochures, leaflets and similar printed matter, whether or not in 
single sheets.
4901.10.00.00 - In single sheets, whether or not folded 0.5 20
- Other :
4901.91.00.00 - - Dictionaries and encyclopaedias, and serial instalments thereof 0.5 20
4901.99 - - Other
4901.99.10.00 - - - Scientific or school printed books, brochures, leaflets and similar printed 
matterUS 0.5 0
4901.99.90.00 - - - Other US 0.5 2.5 0 2019
4902 Newspapers, journals and periodicals, whether or not illustrated or containing 
advertising material.
4902.10.00.00 - Appearing at least four times a week 0.5 20
4902.90.00.00 - Other 0.5 20
4903.00.00.00 Children's picture, drawing or colouring books. 0.5 20
4904.00.00.00 Music, printed or in manuscript, whether or not bound or illustrated. 0.5 20
4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, 
topographical plans and globes, printed.
4905.10.00.00 - Globes 0.5 20
- Other :
4905.91.00.00 - - In book form 0.5 20
4905.99.00.00 - - Other 0.5 20
4906.00.00.00 Plans and drawings for architectu ral, engineering, industrial, commercial, 
topographical or similar purposes, being originals drawn by hand; hand-written 
texts; photographic reproductions on sensitised paper and carbon copies of the 
foregoing.0.5 20
4907.00.00.00 Unused postage, revenue or similar stamps of current or new issue in the country 
in which they have, or will have, a recognised face value; stamp-impressed 
paper; banknotes; cheque forms; stock, share or bond certificates and similar 
documents of title.0.5 20
4908 Transfers (decalcomanias).
4908.10.00.00 - Transfers (decalcomanias), vitrifiable 0.5 30
4908.90.00.00 - Other 0.5 30
4909.00.00.00 Printed or illustrated postcards; printed cards bearing personal greetings, 
messages or announcements, whether or not illustrated, with or without 
envelopes or trimmings.0.5 40
4910.00.00.00 Calendars of any kind, printed, including calendar blocks. 0.5 40
4911 Other printed matter, including printed pictures and photographs.
4911.10.00.00 - Trade advertising material, commercial catalogues and the like 0.5 40
- Other :
4911.91.00.00 - - Pictures, designs and photographs 0.5 40
Page 123 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
4911.99 - - Other
4911.99.10.00 - - - Printed matter of a kind for administrative use 0.5 40
4911.99.9 - - - Other :
4911.99.91.00 - - - - Telephone recharge cards 0.5 40
4911.99.99.00 - - - - Other 0.5 40
50 SILK
5004.00.00.00 Silk yarn (other than yarn spun from silk waste) not put up for retail sale. 0.5 20
5005.00.00.00 Yarn spun from silk waste, not put up for retail sale. 0.5 20
5006.00.00.00 Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut. 0.5 30
5007 Woven fabrics of silk or of silk waste.
5007.10.00.00 - Fabrics of noil silk 0.5 30
5007.20.00.00 - Other fabrics, containing 85 % or more by weight of silk or of silk waste other 
than noil silk0.5 30
5007.90.00.00 - Other fabrics 0.5 30
51 WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN 
FABRIC
5104.00.00.00 Garnetted stock of wool or of fine or coarse animal hair. 0.5 15
5105 Wool and fine or coarse animal hair, carded or combed (including combed wool 
in fragments).
5105.10.00.00 - Carded wool 0.5 15
- Wool tops and other combed wool :
5105.21.00.00 - - Combed wool in fragments 0.5 15
5105.29.00.00 - - Other 0.5 15
- Fine animal hair, carded or combed :
5105.31.00.00 - - Of Kashmir (cashmere) goats 0.5 15
5105.39.00.00 - - Other 0.5 15
5105.40.00.00 - Coarse animal hair, carded or combed 0.5 15
5106 Yarn of carded wool, not put up for retail sale.
5106.10.00.00 - Containing 85 % or more by weight of wool 0.5 20
5106.20.00.00 - Containing less than 85 % by weight of wool 0.5 20
5107 Yarn of combed wool, not put up for retail sale.
5107.10.00.00 - Containing 85 % or more by weight of wool 0.5 20
5107.20.00.00 - Containing less than 85 % by weight of wool 0.5 20
5108 Yarn of fine animal hair (carded or combed), not put up for retail sale.
5108.10.00.00 - Carded 0.5 20
5108.20.00.00 - Combed 0.5 20
5109 Yarn of wool or of fine animal hair, put up for retail sale.
5109.10.00.00 - Containing 85 % or more by weight of wool or of fine animal hair 0.5 30
5109.90.00.00 - Other 0.5 30
5110.00.00.00 Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), 
whether or not put up for retail sale.0.5 20
Page 124 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
5111 Woven fabrics of carded wool or of carded fine animal hair.
- Containing 85 % or more by weight of wool or of fine animal hair :
5111.11.00.00 - - Of a weight not exceeding 300 g/m² 0.5 30
5111.19.00.00 - - Other 0.5 30
5111.20.00.00 - Other, mixed mainly or solely with man-made filaments 0.5 30
5111.30.00.00 - Other, mixed mainly or solely with man-made staple fibres 0.5 30
5111.90.00.00 - Other 0.5 30
5112 Woven fabrics of combed wool or of combed fine animal hair.
- Containing 85 % or more by weight of wool or of fine animal hair :
5112.11.00.00 - - Of a weight not exceeding 200 g/m² 0.5 30
5112.19.00.00 - - Other 0.5 30
5112.20.00.00 - Other, mixed mainly or solely with man-made filaments 0.5 30
5112.30.00.00 - Other, mixed mainly or solely with man-made staple fibres 0.5 30
5112.90.00.00 - Other 0.5 30
5113.00.00.00 Woven fabrics of coarse animal hair or of horsehair. 0.5 30
52 COTTON
5204 Cotton sewing thread, whether or not put up for retail sale.
- Not put up for retail sale :
5204.11.00.00 - - Containing 85 % or more by weight of cotton 0.5 20
5204.19.00.00 - - Other 0.5 20
5204.20.00.00 - Put up for retail sale 0.5 20
5205 Cotton yarn (other than sewing thread), containing 85 % or more by weight of 
cotton, not put up for retail sale.
- Single yarn, of uncombed fibres :
5205.11.00.00 - - Measuring 714.29 decitex or more (not exceeding 14 metric number) 0.5 20
5205.12.00.00 - - Measuring less than 714.29 decitex but not less than 232.56 decitex 
(exceeding 14 metric number but not exceeding 43 metric number)0.5 20
5205.13.00.00 - - Measuring less than 232.56 decitex but not less than 192.31 decitex 
(exceeding 43 metric number but not exceeding 52 metric number)0.5 20
5205.14.00.00 - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 
52 metric number but not exceeding 80 metric number)0.5 20
5205.15.00.00 - - Measuring less than 125 decitex (exceeding 80 metric number) 0.5 20
- Single yarn, of combed fibres :
5205.21.00.00 - - Measuring 714.29 decitex or more (not exceeding 14 metric number) 0.5 20
5205.22.00.00 - - Measuring less than 714.29 decitex but not less than 232.56 decitex 
(exceeding 14 metric number but not exceeding 43 metric number)0.5 20
5205.23.00.00 - - Measuring less than 232.56 decitex but not less than 192.31 decitex 
(exceeding 43 metric number but not exceeding 52 metric number)0.5 20
5205.24.00.00 - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 
52 metric number but not exceeding 80 metric number)0.5 20
5205.26.00.00 - - Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 
80 metric number but not exceeding 94 metric number)0.5 20
Page 125 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
5205.27.00.00 - - Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 
94 metric number but not exceeding 120 metric number)0.5 20
5205.28.00.00 - - Measuring less than 83.33 decitex (exceeding 120 metric number) 0.5 20
- Multiple (folded) or cabled yarn, of uncombed fibres :
5205.31.00.00 - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric 
number per single yarn)0.5 20
5205.32.00.00 - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 
decitex (exceeding 14 metric number but not exceeding 43 metric number per 
single yarn)0.5 20
5205.33.00.00 - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 
decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)0.5 20
5205.34.00.00 - - Measuring per single yarn less than 192.31 decitex but not less than 125 
decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)0.5 20
5205.35.00.00 - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number 
per single yarn)0.5 20
- Multiple (folded) or cabled yarn, of combed fibres :
5205.41.00.00 - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric 
number per single yarn)0.5 20
5205.42.00.00 - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 
decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)0.5 20
5205.43.00.00 - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 
decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)0.5 20
5205.44.00.00 - - Measuring per single yarn less than 192.31 decitex but not less than 125 
decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)0.5 20
5205.46.00.00 - - Measuring per single yarn less than 125 decitex but not less than 106.38 
decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn)0.5 20
5205.47.00.00 - - Measuring per single yarn less than 106.38 decitex but not less than 83.33 
decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn)0.5 20
5205.48.00.00 - - Measuring per single yarn less than 83.33 decitex (exceeding 120 metric 
number per single yarn)0.5 20
5206 Cotton yarn (other than sewing thread), containing less than 85 % by weight of 
cotton, not put up for retail sale.
- Single yarn, of uncombed fibres :
5206.11.00.00 - - Measuring 714.29 decitex or more (not exceeding 14 metric number) 0.5 20
5206.12.00.00 - - Measuring less than 714.29 decitex but not less than 232.56 decitex 
(exceeding 14 metric number but not exceeding 43 metric number)0.5 20
5206.13.00.00 - - Measuring less than 232.56 decitex but not less than 192.31 decitex 
(exceeding 43 metric number but not exceeding 52 metric number)0.5 20
5206.14.00.00 - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 
52 metric number but not exceeding 80 metric number)0.5 20
5206.15.00.00 - - Measuring less than 125 decitex (exceeding 80 metric number) 0.5 20
Page 126 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
- Single yarn, of combed fibres :
5206.21.00.00 - - Measuring 714.29 decitex or more (not exceeding 14 metric number) 0.5 20
5206.22.00.00 - - Measuring less than 714.29 decitex but not less than 232.56 decitex 
(exceeding 14 metric number but not exceeding 43 metric number)0.5 20
5206.23.00.00 - - Measuring less than 232.56 decitex but not less than 192.31 decitex 
(exceeding 43 metric number but not exceeding 52 metric number)0.5 20
5206.24.00.00 - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 
52 metric number but not exceeding 80 metric number)0.5 20
5206.25.00.00 - - Measuring less than 125 decitex (exceeding 80 metric number) 0.5 20
- Multiple (folded) or cabled yarn, of uncombed fibres :
5206.31.00.00 - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric 
number per single yarn)0.5 20
5206.32.00.00 - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 
decitex (exceeding 14 metric number but not exceeding 43 metric number per 
single yarn)0.5 20
5206.33.00.00 - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 
decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)0.5 20
5206.34.00.00 - - Measuring per single yarn less than 192.31 decitex but not less than 125 
decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)0.5 20
5206.35.00.00 - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number 
per single yarn)0.5 20
- Multiple (folded) or cabled yarn, of combed fibres :
5206.41.00.00 - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric 
number per single yarn)0.5 20
5206.42.00.00 - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 
decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)0.5 20
5206.43.00.00 - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 
decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)0.5 20
5206.44.00.00 - - Measuring per single yarn less than 192.31 decitex but not less than 125 
decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)0.5 20
5206.45.00.00 - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number 
per single yarn)0.5 20
5207 Cotton yarn (other than sewing thread) put up for retail sale.
5207.10.00.00 - Containing 85 % or more by weight of cotton 0.5 20
5207.90 - Other5207.90.10.00 - - Fishing yarn 0.5 15
5207.90.90.00 - - Other 0.5 20
5208 Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing 
not more than 200 g/m2.
- Unbleached :
5208.11.00.00 - - Plain weave, weighing not more than 100 g/m2 0.5 20
Page 127 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
5208.12.00.00 - - Plain weave, weighing more than 100 g/m2 0.5 20
5208.13.00.00 - - 3-thread or 4-thread twill, including cross twill 0.5 20
5208.19.00.00 - - Other fabrics 0.5 20
- Bleached :
5208.21.00.00 - - Plain weave, weighing not more than 100 g/m2 0.5 50
5208.22.00.00 - - Plain weave, weighing more than 100 g/m2 0.5 50
5208.23.00.00 - - 3-thread or 4-thread twill, including cross twill 0.5 50
5208.29 - - Other fabrics
5208.29.10.00 - - - Dimity, damasks and the like 0.5 50
5208.29.90.00 - - - Other 0.5 50
- Dyed :
5208.31.00.00 - - Plain weave, weighing not more than 100 g/m2 0.5 50
5208.32.00.00 - - Plain weave, weighing more than 100 g/m2 0.5 50
5208.33.00.00 - - 3-thread or 4-thread twill, including cross twill 0.5 50
5208.39 - - Other fabrics5208.39.10.00 - - - Dimity, damasks and the like 0.5 50
5208.39.90.00 - - - Other 0.5 50
- Of yarns of different colours :
5208.41.00.00 - - Plain weave, weighing not more than 100 g/m2 0.5 50
5208.42.00.00 - - Plain weave, weighing more than 100 g/m2 0.5 50
5208.43.00.00 - - 3-thread or 4-thread twill, including cross twill 0.5 50
5208.49.00.00 - - Other fabrics 0.5 50
- Printed :
5208.51 - - Plain weave, weighing not more than 100 g/m25208.51.10.00 - - - Obtained by wax-based printing processes 0.5 50
5208.51.90.00 - - - Obtained by other printing processes 0.5 50
5208.52 - - Plain weave, weighing more than 100 g/m25208.52.10.00 - - - Obtained by wax -based printing processes 0.5 50
5208.52.90.00 - - - Obtained by other printing processes 0.5 50
5208.59.00.00 - - Other fabrics 0.5 50
5209 Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing 
more than 200 g/m2.
- Unbleached :
5209.11.00.00 - - Plain weave 0.5 20
5209.12.00.00 - - 3-thread or 4-thread twill, including cross twill 0.5 20
5209.19.00.00 - - Other fabrics 0.5 20
- Bleached :
5209.21.00.00 - - Plain weave 0.5 50
5209.22.00.00 - - 3-thread or 4-thread twill, including cross twill 0.5 50
Page 128 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
5209.29 - - Other fabrics
5209.29.10.00 - - - Dimity, damasks and the like 0.5 50
5209.29.90.00 - - - Other 0.5 50
- Dyed :
5209.31.00.00 - - Plain weave 0.5 50
5209.32.00.00 - - 3-thread or 4-thread twill, including cross twill 0.5 50
5209.39 - - Other fabrics5209.39.10.00 - - - Dimity, damasks and the like 0.5 50
5209.39.90.00 - - - Other 0.5 50
- Of yarns of different colours :
5209.41.00.00 - - Plain weave 0.5 50
5209.42.00.00 - - Denim 0.5 50
5209.43.00.00 - - Other fabrics of 3-thread  or 4-thread twill, including cross twill 0.5 50
5209.49.00.00 - - Other fabrics 0.5 50
- Printed :
5209.51 - - Plain weave5209.51.10.00 - - - Obtained by wax -based printing processes 0.5 50
5209.51.90.00 - - - Obtained by other printing processes 0.5 50
5209.52.00.00 - - 3-thread or 4-thread twill, including cross twill 0.5 50
5209.59.00.00 - - Other fabrics 0.5 50
5210 Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed 
mainly or solely with man-made fibres, weighing not more than 200 g/m2.
- Unbleached :
5210.11.00.00 - - Plain weave 0.5 20
5210.19.00.00 - - Other fabrics 0.5 20
- Bleached :
5210.21.00.00 - - Plain weave 0.5 50
5210.29.00.00 - - Other fabrics 0.5 50
- Dyed :
5210.31.00.00 - - Plain weave 0.5 50
5210.32.00.00 - - 3-thread or 4-thread twill, including cross twill 0.5 50
5210.39.00.00 - - Other fabrics 0.5 50
- Of yarns of different colours :
5210.41.00.00 - - Plain weave 0.5 50
5210.49.00.00 - - Other fabrics 0.5 50
- Printed :
5210.51 - - Plain weave
5210.51.10.00 - - - Obtained by wax-based printing processes 0.5 50
5210.51.90.00 - - - Obtained by other printing processes 0.5 50
Page 129 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
5210.59.00.00 - - Other fabrics 0.5 50
5211 Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed 
mainly or solely with man-made fibres, weighing more than 200 g/m2.
- Unbleached :
5211.11.00.00 - - Plain weave 0.5 20
5211.12.00.00 - - 3-thread or 4-thread twill, including cross twill 0.5 20
5211.19.00.00 - - Other fabrics 0.5 20
5211.20.00.00 - Bleached 0.5 50
- Dyed :
5211.31.00.00 - - Plain weave 0.5 50
5211.32.00.00 - - 3-thread or 4-thread twill, including cross twill 0.5 50
5211.39.00.00 - - Other fabrics 0.5 50
- Of yarns of different colours :
5211.41.00.00 - - Plain weave 0.5 50
5211.42.00.00 - - Denim 0.5 50
5211.43.00.00 - - Other fabrics of 3-thread  or 4-thread twill, including cross twill 0.5 50
5211.49.00.00 - - Other fabrics 0.5 50
- Printed :
5211.51 - - Plain weave
5211.51.10.00 - - - Obtained by wax -based printing processes 0.5 50
5211.51.90.00 - - - Obtained by other printing processes 0.5 50
5211.52.00.00 - - 3-thread or 4-thread twill, including cross twill 0.5 50
5211.59.00.00 - - Other fabrics 0.5 50
5212 Other woven fabrics of cotton.
- Weighing not more than 200 g/m2 :
5212.11.00.00 - - Unbleached 0.5 20
5212.12.00.00 - - Bleached 0.5 50
5212.13.00.00 - - Dyed 0.5 50
5212.14.00.00 - - Of yarns of different colours 0.5 50
5212.15.00.00 - - Printed 0.5 50
- Weighing more than 200 g/m2 :
5212.21.00.00 - - Unbleached 0.5 20
5212.22.00.00 - - Bleached 0.5 50
5212.23.00.00 - - Dyed 0.5 50
5212.24.00.00 - - Of yarns of different colours 0.5 50
5212.25.00.00 - - Printed 0.5 50
53 OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS 
OF PAPER YARN
Page 130 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
5303 Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or 
processed but not spun; tow and waste of these fibres (including yarn waste and 
garnetted stock).
5303.10.00.00 - Jute and other textile bast fibres, raw or retted 0.5 15
5303.90.00.00 - Other 0.5 15
5305.00.00.00 Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable 
textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock).0.5 15
5306 Flax yarn.
5306.10.00.00 - Single 0.5 20
5306.20.00.00 - Multiple (folded) or cabled 0.5 20
5307 Yarn of jute or of other textile bast fibres of heading 53.03.
5307.10.00.00 - Single 0.5 20
5307.20.00.00 - Multiple (folded) or cabled 0.5 20
5308 Yarn of other vegetable textile fibres; paper yarn.
5308.10.00.00 - Coir yarn 0.5 20
5308.20.00.00 - True hemp yarn 0.5 20
5308.90 - Other
5308.90.10.00 - - Sisal yarn or of other vegetable textile fibres of the genus Agave 0.5 20
5308.90.90.00 - - Other 0.5 20
5309 Woven fabrics of flax.- Containing 85 % or more by weight of flax :
5309.11.00.00 - - Unbleached or bleached 0.5 20
5309.19.00.00 - - Other 0.5 30
- Containing less than 85 % by weight of flax :
5309.21.00.00 - - Unbleached or bleached 0.5 20
5309.29.00.00 - - Other 0.5 30
5310 Woven fabrics of jute or of other textile bast fibres of heading 53.03.
5310.10.00.00 - Unbleached 0.5 20
5310.90.00.00 - Other 0.5 30
5311.00.00.00 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn. 0.5 30
54 MAN-MADE FILAMENTS; STRIP AND THE LIKE OF MAN-MADE TEXTILE 
MATERIALS
5401 Sewing thread of man-made filaments, whether or not put up for retail sale.
5401.10.00.00 - Of synthetic filaments 0.5 20
5401.20 - Of artificial filaments5401.20.10.00 - - Put up for retail sale 0.5 20
5401.20.90.00 - - Other 0.5 20
5402 Synthetic filament yarn (other than sewing thread), not put up for retail sale, 
including synthetic monofilament of less than 67 decitex.
- High tenacity yarn of nylon or other polyamides :
Page 131 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
5402.11.00.00 - - Of aramids 0.5 20
5402.19 - - Other
5402.19.10.00 - - - Of nylon 0.5 20
5402.19.90.00 - - - Other 0.5 20
5402.20.00.00 - High tenacity yarn of polyesters 0.5 20
- Textured yarn :
5402.31.00.00 - - Of nylon or other polyamides, measuring per single yarn not more than 50 tex 0.5 20
5402.32.00.00 - - Of nylon or other polyamides, measuring per single yarn more than 50 tex 0.5 20
5402.33.00.00 - - Of polyesters 0.5 20
5402.34.00.00 - - Of polypropylene 0.5 20
5402.39.00.00 - - Other 0.5 20
- Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre :
5402.44.00.00 - - Elastomeric 0.5 20
5402.45.00.00 - - Other, of nylon or other polyamides 0.5 20
5402.46.00.00 - - Other, of polyesters, partially oriented 0.5 20
5402.47.00.00 - - Other, of polyesters 0.5 20
5402.48.00.00 - - Other, of polypropylene 0.5 20
5402.49.00.00 - - Other 0.5 20
- Other yarn, single, with a twist exceeding 50 turns per metre :
5402.51.00.00 - - Of nylon or other polyamides 0.5 20
5402.52.00.00 - - Of polyesters 0.5 20
5402.59.00.00 - - Other 0.5 20
- Other yarn, multiple (folded) or cabled :
5402.61.00.00 - - Of nylon or other polyamides 0.5 20
5402.62.00.00 - - Of polyesters 0.5 20
5402.69.00.00 - - Other 0.5 20
5403 Artificial filament yarn (other than sewing thread), not put up for retail sale, 
including artificial monofilament of less than 67 decitex.
5403.10.00.00 - High tenacity yarn of viscose rayon 0.5 20
- Other yarn, single :
5403.31.00.00 - - Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre 0.5 20
5403.32.00.00 - - Of viscose rayon, with a twist exceeding 120 turns per metre 0.5 20
5403.33.00.00 - - Of cellulose acetate 0.5 20
5403.39.00.00 - - Other 0.5 20
- Other yarn, multiple (folded) or cabled :
5403.41.00.00 - - Of viscose rayon 0.5 20
5403.42.00.00 - - Of cellulose acetate 0.5 15
5403.49.00.00 - - Other 0.5 20
Page 132 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
5404 Synthetic monofilament of 67 decitex or more and of which no cross-sectional 
dimension exceeds 1 mm; strip and the like (for example, artificial straw) of 
synthetic textile materials of an apparent width not exceeding 5 mm.
- Monofilament :
5404.11.00.00 - - Elastomeric 0.5 20
5404.12.00.00 - - Other, of polypropylene 0.5 20
5404.19.00.00 - - Other 0.5 20
5404.90.00.00 - Other 0.5 20
5405.00.00.00 Artificial monofilament of 67 decitex or more and of which no cross-sectional 
dimension exceeds 1 mm; strip and the like (for example, artificial straw) of 
artificial textile materials of an apparent width not exceeding 5 mm.0.5 20
5406.00.00.00 Man-made filament yarn (other than sewing thread), put up for retail sale. 0.5 20
5407 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from 
materials of heading 54.04.
5407.10.00.00 - Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or 
of polyesters0.5 30
5407.20 - Woven fabrics obtained from strip or the like
5407.20.10.00 - - Polypropylene primary carpet backing  fabrics 0.5 30
5407.20.90.00 - - Other 0.5 30
5407.30.00.00 - Fabrics specified in Note 9 to Section XI 0.5 30
- Other woven fabrics, containing 85 % or more by weight of filaments of nylon or 
other polyamides :
5407.41.00.00 - - Unbleached or bleached 0.5 20
5407.42.00.00 - - Dyed 0.5 30
5407.43.00.00 - - Of yarns of different colours 0.5 30
5407.44.00.00 - - Printed 0.5 30
- Other woven fabrics, containing 85 % or more by weight of textured polyester filaments :
5407.51.00.00 - - Unbleached or bleached 0.5 20
5407.52.00.00 - - Dyed 0.5 30
5407.53.00.00 - - Of yarns of different colours 0.5 30
5407.54.00.00 - - Printed 0.5 30
- Other woven fabrics, containing 85 % or more by weight of polyester filaments :
5407.61.00.00 - - Containing 85 % or more by weight of non-textured polyester filaments 0.5 30
5407.69.00.00 - - Other 0.5 30
- Other woven fabrics, containing 85 % or more by weight of synthetic filaments :
5407.71.00.00 - - Unbleached or bleached 0.5 20
5407.72.00.00 - - Dyed 0.5 30
5407.73.00.00 - - Of yarns of different colours 0.5 30
5407.74.00.00 - - Printed 0.5 30
- Other woven fabrics, containing less than 85 % by weight of synthetic filaments, mixed mainly or solely with cotton :
Page 133 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
5407.81.00.00 - - Unbleached or bleached 0.5 20
5407.82.00.00 - - Dyed 0.5 30
5407.83.00.00 - - Of yarns of different colours 0.5 30
5407.84.00.00 - - Printed 0.5 30
- Other woven fabrics :
5407.91.00.00 - - Unbleached or bleached 0.5 20
5407.92.00.00 - - Dyed 0.5 30
5407.93.00.00 - - Of yarns of different colours 0.5 30
5407.94.00.00 - - Printed 0.5 30
5408 Woven fabrics of artificial filament yarn, including woven fabrics obtained from 
materials of heading 54.05.
5408.10.00.00 - Woven fabrics obtained from high tenacity yarn of viscose rayon 0.5 30
- Other woven fabrics, containing 85 % or more by weight of artificial filament or 
strip or the like :
5408.21.00.00 - - Unbleached or bleached 0.5 20
5408.22.00.00 - - Dyed 0.5 30
5408.23.00.00 - - Of yarns of different colours 0.5 30
5408.24.00.00 - - Printed 0.5 30
- Other woven fabrics :
5408.31.00.00 - - Unbleached or bleached 0.5 20
5408.32.00.00 - - Dyed 0.5 30
5408.33.00.00 - - Of yarns of different colours 0.5 30
5408.34.00.00 - - Printed 0.5 30
55 MAN-MADE STAPLE FIBRES
5501 Synthetic filament tow.
5501.10.00.00 - Of nylon or other polyamides 0.5 20
5501.20.00.00 - Of polyesters 0.5 20
5501.30.00.00 - Acrylic or modacrylic 0.5 20
5501.40.00.00 - Of polypropylene 0.5 20
5501.90.00.00 - Other 0.5 20
5502.00.00.00 Artificial filament tow. 0.5 15
5503 Synthetic staple fibres, not carded, combed or otherwise processed for spinning.
- Of nylon or other polyamides :
5503.11.00.00 - - Of aramids 0.5 20
5503.19.00.00 - - Other 0.5 20
5503.20.00.00 - Of polyesters 0.5 20
5503.30.00.00 - Acrylic or modacrylic 0.5 20
5503.40.00.00 - Of polypropylene 0.5 20
5503.90.00.00 - Other 0.5 20
5504 Artificial staple fibres, not carded, combed or otherwise processed for spinning.
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incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
5504.10.00.00 - Of viscose rayon 0.5 20
5504.90.00.00 - Other 0.5 20
5505 Waste (including noils, yarn waste and garnetted stock) of man- made fibres.
5505.10.00.00 - Of synthetic fibres 0.5 20
5505.20.00.00 - Of artificial fibres 0.5 20
5506 Synthetic staple fibres, carded, combed or otherwise processed for spinning.
5506.10.00.00 - Of nylon or other polyamides 0.5 20
5506.20.00.00 - Of polyesters 0.5 20
5506.30.00.00 - Acrylic or modacrylic 0.5 20
5506.90.00.00 - Other 0.5 20
5507.00.00.00 Artificial staple fibres, carded, combed or otherwise processed for spinning. 0.5 20
5508 Sewing thread of man-made staple fibres, whether or not put up for retail sale.
5508.10.00.00 - Of synthetic staple fibres 0.5 20
5508.20.00.00 - Of artificial staple fibres 0.5 20
5509 Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale.
- Containing 85 % or more by weight of staple fibres of nylon or other polyamides :
5509.11.00.00 - - Single yarn 0.5 20
5509.12.00.00 - - Multiple (folded) or cabled yarn 0.5 20
- Containing 85 % or more by weight of polyester staple fibre :
5509.21.00.00 - - Single yarn 0.5 20
5509.22.00.00 - - Multiple (folded) or cabled yarn 0.5 20
- Containing 85 % or more by weight of acrylic or modacrylic staple fibres :
5509.31.00.00 - - Single yarn 0.5 20
5509.32.00.00 - - Multiple (folded) or cabled yarn 0.5 20
- Other yarn, containing 85 % or more by weight of synthetic staple fibres :
5509.41.00.00 - - Single yarn 0.5 20
5509.42.00.00 - - Multiple (folded) or cabled yarn 0.5 20
- Other yarn, of polyester staple fibres :
5509.51.00.00 - - Mixed mainly or solely with artificial staple fibres 0.5 20
5509.52.00.00 - - Mixed mainly or solely with wool or fine animal hair 0.5 20
5509.53.00.00 - - Mixed mainly or solely with cotton 0.5 20
5509.59.00.00 - - Other 0.5 20
- Other yarn, of acrylic or modacrylic staple fibres :
5509.61.00.00 - - Mixed mainly or solely with wool or fine animal hair 0.5 20
5509.62.00.00 - - Mixed mainly or solely with cotton 0.5 20
5509.69.00.00 - - Other 0.5 20
- Other yarn :
5509.91.00.00 - - Mixed mainly or solely with wool or fine animal hair 0.5 20
5509.92.00.00 - - Mixed mainly or solely with cotton 0.5 20
Page 135 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
5509.99.00.00 - - Other 0.5 20
5510 Yarn (other than sewing thread) of artifici al staple fibres, not put up for retail sale.
- Containing 85 % or more by weight of artificial staple fibres :
5510.11.00.00 - - Single yarn 0.5 20
5510.12.00.00 - - Multiple (folded) or cabled yarn 0.5 20
5510.20.00.00 - Other yarn, mixed mainly or solely with wool or fine animal hair 0.5 20
5510.30.00.00 - Other yarn, mixed mainly or solely with cotton 0.5 20
5510.90.00.00 - Other yarn 0.5 20
5511 Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale.
5511.10.00.00 - Of synthetic staple fibres, containing 85 % or more by weight of such fibres 0.5 20
5511.20.00.00 - Of synthetic staple fibres, containing less than 85 % by weight of such fibres 0.5 20
5511.30.00.00 - Of artificial staple fibres 0.5 20
5512 Woven fabrics of synthetic staple fibres, containing 85 % or more by weight of 
synthetic staple fibres.
- Containing 85 % or more by weight of polyester staple fibres :
5512.11.00.00 - - Unbleached or bleached 0.5 20
5512.19 - - Other
5512.19.10.00 - - - Printed 0.5 30
5512.19.90.00 - - - Other 0.5 30
- Containing 85 % or more by weight of acrylic or modacrylic staple fibres :
5512.21.00.00 - - Unbleached or bleached 0.5 20
5512.29 - - Other5512.29.10.00 - - - Printed 0.5 30
5512.29.90.00 - - - Other 0.5 30
- Other :
5512.91.00.00 - - Unbleached or bleached 0.5 20
5512.99 - - Other
5512.99.10.00 - - - Printed 0.5 30
5512.99.90.00 - - - Other 0.5 30
5513 Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of 
such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 
g/m².
- Unbleached or bleached :
5513.11.00.00 - - Of polyester staple fibres, plain weave 0.5 20
5513.12.00.00 - - 3-thread or 4-thread twill, in cluding cross twill, of polyester staple fibres 0.5 20
5513.13.00.00 - - Other woven fabrics of polyester staple fibres 0.5 20
5513.19.00.00 - - Other woven fabrics 0.5 20
- Dyed :
5513.21.00.00 - - Of polyester staple fibres, plain weave 0.5 30
5513.23.00.00 - - Other woven fabrics of polyester staple fibres 0.5 30
Page 136 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
5513.29.00.00 - - Other woven fabrics 0.5 30
- Of yarns of different colours :
5513.31.00.00 - - Of polyester staple fibres, plain weave 0.5 30
5513.39.00.00 - - Other woven fabrics 0.5 30
- Printed :
5513.41.00.00 - - Of polyester staple fibres, plain weave 0.5 30
5513.49.00.00 - - Other woven fabrics 0.5 30
5514 Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of 
such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m².
- Unbleached or bleached :
5514.11.00.00 - - Of polyester staple fibres, plain weave 0.5 20
5514.12.00.00 - - 3-thread or 4-thread twill, in cluding cross twill, of polyester staple fibres 0.5 20
5514.19.00.00 - - Other woven fabrics 0.5 20
- Dyed :
5514.21.00.00 - - Of polyester staple fibres, plain weave 0.5 30
5514.22.00.00 - - 3-thread or 4-thread twill, in cluding cross twill, of polyester staple fibres 0.5 30
5514.23.00.00 - - Other woven fabrics of polyester staple fibres 0.5 30
5514.29.00.00 - - Other woven fabrics 0.5 30
5514.30.00.00 - Of yarns of different colours 0.5 30
- Printed :
5514.41.00.00 - - Of polyester staple fibres, plain weave 0.5 30
5514.42.00.00 - - 3-thread or 4-thread twill, in cluding cross twill, of polyester staple fibres 0.5 30
5514.43.00.00 - - Other woven fabrics of polyester staple fibres 0.5 30
5514.49.00.00 - - Other woven fabrics 0.5 30
5515 Other woven fabrics of synthetic staple fibres.
- Of polyester staple fibres :
5515.11.00.00 - - Mixed mainly or solely with viscose rayon staple fibres 0.5 30
5515.12.00.00 - - Mixed mainly or solely with man-made filaments 0.5 30
5515.13.00.00 - - Mixed mainly or solely with wool or fine animal hair 0.5 30
5515.19.00.00 - - Other 0.5 30
- Of acrylic or modacrylic staple fibres :
5515.21.00.00 - - Mixed mainly or solely with man-made filaments 0.5 30
5515.22.00.00 - - Mixed mainly or solely with wool or fine animal hair 0.5 30
5515.29.00.00 - - Other 0.5 30
- Other woven fabrics :
5515.91.00.00 - - Mixed mainly or solely with man-made filaments 0.5 30
5515.99.00.00 - - Other 0.5 30
5516 Woven fabrics of artificial staple fibres.
- Containing 85 % or more by weight of artificial staple fibres :
Page 137 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
5516.11.00.00 - - Unbleached or bleached 0.5 20
5516.12.00.00 - - Dyed 0.5 30
5516.13.00.00 - - Of yarns of different colours 0.5 30
5516.14.00.00 - - Printed 0.5 30
- Containing less than 85 % by weight of artificial staple fibres, mixed mainly or 
solely with man-made filaments :
5516.21.00.00 - - Unbleached or bleached 0.5 20
5516.22.00.00 - - Dyed 0.5 30
5516.23.00.00 - - Of yarns of different colours 0.5 30
5516.24.00.00 - - Printed 0.5 30
- Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair :
5516.31.00.00 - - Unbleached or bleached 0.5 20
5516.32.00.00 - - Dyed 0.5 30
5516.33.00.00 - - Of yarns of different colours 0.5 30
5516.34.00.00 - - Printed 0.5 30
- Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with cotton :
5516.41.00.00 - - Unbleached or bleached 0.5 20
5516.42.00.00 - - Dyed 0.5 30
5516.43.00.00 - - Of yarns of different colours 0.5 30
5516.44.00.00 - - Printed 0.5 30
- Other :
5516.91.00.00 - - Unbleached or bleached 0.5 30
5516.92.00.00 - - Dyed 0.5 30
5516.93.00.00 - - Of yarns of different colours 0.5 30
5516.94.00.00 - - Printed 0.5 30
56 WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, 
ROPES AND CABLES AND ARTICLES THEREOF
5601 Wadding of textile materials and articl es thereof; textile fibres, not exceeding 5 
mm in length (flock), textile dust and mill neps.
- Wadding; other articles of wadding :
5601.21.00.00 - - Of cotton 0.5 30
5601.22.00.00 - - Of man-made fibres 0.5 30
5601.29.00.00 - - Other 0.5 30
5601.30.00.00 - Textile flock and dust and mill neps 0.5 30
5602 Felt, whether or not impregnated, coated, covered or laminated.
5602.10.00.00 - Needleloom felt and stitch-bonded fibre fabrics 0.5 30
- Other felt, not impregnated, coated, covered or laminated :
5602.21.00.00 - - Of wool or fine animal hair 0.5 30
5602.29.00.00 - - Of other textile materials 0.5 30
Page 138 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
5602.90.00.00 - Other 0.5 30
5603 Nonwovens, whether or not impregnated, coated, covered or laminated.
- Of man-made filaments :
5603.11.00.00 - - Weighing not more than 25 g/m² 0.5 30
5603.12.00.00 - - Weighing more than 25 g/m² but not more than 70 g/m² 0.5 30
5603.13.00.00 - - Weighing more than 70 g/m² but not more than 150 g/m² 0.5 30
5603.14.00.00 - - Weighing more than 150 g/m² 0.5 30
- Other :
5603.91.00.00 - - Weighing not more than 25 g/m² 0.5 30
5603.92.00.00 - - Weighing more than 25 g/m² but not more than 70 g/m² 0.5 30
5603.93.00.00 - - Weighing more than 70 g/m² but not more than 150 g/m² 0.5 30
5603.94.00.00 - - Weighing more than 150 g/m² 0.5 30
5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of 
heading 54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or 
plastics.
5604.10.00.00 - Rubber thread and cord, textile covered 0.5 20
5604.90.00.00 - Other 0.5 20
5605.00.00.00 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of 
heading 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal.0.5 20
5606.00.00.00 Gimped yarn, and strip and the like  of heading 54.04 or 54.05, gimped (other 
than those of heading 56.05 and gimped ho rsehair yarn); chenille yarn (including 
flock chenille yarn); loop wale- yarn.0.5 20
5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether 
or not impregnated, coated, covered or sheathed with rubber or plastics.
- Of sisal or other textile fibres of the genus Agave :
5607.21.00.00 - - Binder or baler twine 0.5 20
5607.29.00.00 - - Other 0.5 20
- Of polyethylene or polypropylene :
5607.41.00.00 - - Binder or baler twine 0.5 20
5607.49.00.00 - - Other 0.5 20
5607.50.00.00 - Of other synthetic fibres 0.5 20
5607.90.00.00 - Other 0.5 20
5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made 
up nets, of textile materials.
- Of man-made textile materials :
5608.11.00.00 - - Made up fishing nets 0.5 25
5608.19.00.00 - - Other 0.5 30
5608.90 - Other
5608.90.10.00 - - Made up fishing nets 0.5 25
5608.90.90.00 - - Other 0.5 30
Page 139 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
5609 Articles of yarn, strip or the like of heading 54.04 or 54.05, twine, cordage, rope or 
cables, not elsewhere specified or included.
5609.00.10.00 - Textile slings 0.5 30
5609.00.90.00 - Other 0.5 30
57 CARPETS AND OTHER TEXTILE FLOOR COVERINGS
5701 Carpets and other textile floor coverings, knotted, whether or not made up.
5701.10.00.00 - Of wool or fine animal hair 0.5 30
5701.90.00.00 - Of other textile materials 0.5 30
5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or 
not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-
woven rugs.
5702.10.00.00 - “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs 0.5 30
5702.20.00.00 - Floor coverings of coconut fibres (coir) 0.5 30
- Other, of pile construction, not made up :
5702.31.00.00 - - Of wool or fine animal hair 0.5 30
5702.32.00.00 - - Of man-made textile materials 0.5 30
5702.39.00.00 - - Of other textile materials 0.5 30
- Other, of pile construction, made up :
5702.41.00.00 - - Of wool or fine animal hair 0.5 30
5702.42.00.00 - - Of man-made textile materials 0.5 30
5702.49.00.00 - - Of other textile materials 0.5 30
5702.50.00.00 - Other, not of pile construction, not made up 0.5 30
- Other, not of pile construction, made up :
5702.91.00.00 - - Of wool or fine animal hair 0.5 30
5702.92.00.00 - - Of man-made textile materials 0.5 30
5702.99.00.00 - - Of other textile materials 0.5 30
5703 Carpets and other textile floor coverings, tufted, whether or not made up.
5703.10.00.00 - Of wool or fine animal hair 0.5 30
5703.20.00.00 - Of nylon or other polyamides 0.5 30
5703.30.00.00 - Of other man-made textile materials 0.5 30
5703.90.00.00 - Of other textile materials 0.5 30
5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or 
not made up.
5704.10.00.00 - Tiles, having a maximum surface area of 0.3 m² 0.5 30
5704.90.00.00 - Other 0.5 30
5705.00.00.00 Other carpets and other textile floor coverings, whether or not made up. 0.5 30
58 SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; 
TAPESTRIES; TRIMMINGS; EMBROIDERY
5801 Woven pile fabrics and chenille fabrics, other than fabrics of heading 58.02 or 
58.06.
5801.10.00.00 - Of wool or fine animal hair 0.5 30
Page 140 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
- Of cotton :
5801.21.00.00 - - Uncut weft pile fabrics 0.5 30
5801.22.00.00 - - Cut corduroy 0.5 30
5801.23.00.00 - - Other weft pile fabrics 0.5 30
5801.26.00.00 - - Chenille fabrics 0.5 30
5801.27.00.00 - - Warp pile fabrics 0.5 30
- Of man-made fibres :
5801.31.00.00 - - Uncut weft pile fabrics 0.5 30
5801.32.00.00 - - Cut corduroy 0.5 30
5801.33.00.00 - - Other weft pile fabrics 0.5 30
5801.36.00.00 - - Chenille fabrics 0.5 30
5801.37.00.00 - - Warp pile fabrics 0.5 30
5801.90.00.00 - Of other textile materials 0.5 30
5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of 
heading 58.06; tufted textile fabrics, other than products of heading 57.03.
- Terry towelling and similar woven terry fabrics, of cotton :
5802.11.00.00 - - Unbleached 0.5 30
5802.19.00.00 - - Other 0.5 30
5802.20.00.00 - Terry towelling and similar woven terry fabrics, of other textile materials 0.5 30
5802.30.00.00 - Tufted textile fabrics 0.5 30
5803 Gauze, other than narrow fabrics of heading 58.06.
5803.00.10.00 - Polypropylene secondary carpet backing fabrics 0.5 30
5803.00.90.00 - Other 0.5 30
5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; 
lace in the piece, in strips or in motifs, other than fabrics of headings 60.02 to 
60.06.
5804.10.00.00 - Tulles and other net fabrics 0.5 30
- Mechanically made lace :
5804.21.00.00 - - Of man-made fibres 0.5 30
5804.29.00.00 - - Of other textile materials 0.5 30
5804.30.00.00 - Hand-made lace 0.5 30
5805.00.00.00 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and 
the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up.0.5 30
5806 Narrow woven fabrics, other than goods of heading 58.07; narrow fabrics 
consisting of warp without weft assembled by means of an adhesive (bolducs).
5806.10.00.00 - Woven pile fabrics (including terry towelling and similar terry fabrics) and 
chenille fabrics0.5 30
5806.20.00.00 - Other woven fabrics, containing by weight 5 % or more of lastomeric yarn or 
rubber thread0.5 30
- Other woven fabrics :
5806.31.00.00 - - Of cotton 0.5 30
Page 141 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
5806.32.00.00 - - Of man-made fibres 0.5 30
5806.39.00.00 - - Of other textile materials 0.5 30
5806.40.00.00 - Fabrics consisting of warp without weft assembled by means of an adhesive 
(bolducs)0.5 30
5807 Labels, badges and similar articles of text ile materials, in the piece, in strips or 
cut to shape or size, not embroidered.
5807.10.00.00 - Woven 0.5 30
5807.90.00.00 - Other 0.5 30
5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other 
than knitted or crocheted; tassels, pompons and similar articles.
5808.10.00.00 - Braids in the piece 0.5 30
5808.90.00.00 - Other 0.5 30
5809.00.00.00 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 
56.05, of a kind used in apparel, as furnishing fabrics or for similar purposes, not 
elsewhere specified or included.0.5 30
5810 Embroidery in the piece, in strips or in motifs.
5810.10.00.00 - Embroidery without visible ground 0.5 30
- Other embroidery :
5810.91.00.00 - - Of cotton 0.5 30
5810.92.00.00 - - Of man-made fibres 0.5 30
5810.99.00.00 - - Of other textile materials 0.5 30
5811.00.00.00 Quilted textile products in the piece, composed of one or more layers of textile 
materials assembled with padding by stitching or otherwise, other than 
embroidery of heading 58.10.0.5 30
59 IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; 
TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE
5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the 
outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations.
5901.10.00.00 - Textile fabrics coated with gum or amylaceous substances, of a kind used for 
the outer covers of books or the like0.5 30
5901.90.00.00 - Other 0.5 30
5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or 
viscose rayon.
5902.10.00.00 - Of nylon or other polyamides 0.5 20
5902.20.00.00 - Of polyesters 0.5 20
5902.90.00.00 - Other 0.5 20
5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other 
than those of heading 59.02.
5903.10.00.00 - With poly(vinyl chloride) 0.5 30
5903.20.00.00 - With polyurethane 0.5 30
5903.90.00.00 - Other 0.5 30
5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape.
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concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
5904.10.00.00 - Linoleum 0.5 30
5904.90.00.00 - Other 0.5 30
5905.00.00.00 Textile wall coverings. 0.5 30
5906 Rubberised textile fabrics, other than those of heading 59.02.
5906.10.00.00 - Adhesive tape of a width not exceeding 20 cm 0.5 30
- Other :
5906.91.00.00 - - Knitted or crocheted 0.5 30
5906.99.00.00 - - Other 0.5 30
5907.00.00.00 Textile fabrics otherwise impregnated, coated or covered; painted canvas being 
theatrical scenery, studio back-cloths or the like.0.5 30
5908.00.00.00 Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the 
like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, 
whether or not impregnated.0.5 30
5909.00.00.00 Textile hosepiping and similar textile tubing, with or without lining, armour or 
accessories of other materials.0.5 30
5910.00.00.00 Transmission or conveyor belts or belting, of textile material, whether or not 
impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material.0.5 30
5911 Textile products and articles, for technical uses, specified in Note 7 to this 
Chapter.
5911.10.00.00 - Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated 
with rubber, leather or other material, of a kind used for card clothing, and similar 
fabrics of a kind used for other technica l purposes, including narrow fabrics made 
of velvet impregnated with rubber, for covering weaving spindles (weaving beams)0.5 20
5911.20.00.00 - Bolting cloth, whether or not made up 0.5 20
- Textile fabrics and felts, endless or fitted with linking devices, of a kind used in 
paper-making or similar machines (for example, for pulp or asbestos-cement) :
5911.31.00.00 - - Weighing less than 650 g/m2 0.5 20
5911.32.00.00 - - Weighing 650 g/m2 or more 0.5 20
5911.40.00.00 - Straining cloth of a kind used in oil presses or the like, including that of human 
hair0.5 20
5911.90.00.00 - Other 0.5 20
60 KNITTED OR CROCHETED FABRICS
6001 Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted.
6001.10.00.00 - “Long pile” fabrics 0.5 30
- Looped pile fabrics :
6001.21.00.00 - - Of cotton 0.5 30
6001.22.00.00 - - Of man-made fibres 0.5 30
6001.29.00.00 - - Of other textile materials 0.5 30
- Other :
6001.91.00.00 - - Of cotton 0.5 30
6001.92.00.00 - - Of man-made fibres 0.5 30
6001.99.00.00 - - Of other textile materials 0.5 30
Page 143 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
6002 Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 
5 % or more of elastomeric yarn or rubber thread, other than those of heading 
60.01.
6002.40.00.00 - Containing by weight 5 % or more of elastomeric yarn but not containing rubber 
thread0.5 30
6002.90.00.00 - Other 0.5 30
6003 Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of 
heading 60.01 or 60.02.
6003.10.00.00 - Of wool or fine animal hair 0.5 30
6003.20.00.00 - Of cotton 0.5 30
6003.30.00.00 - Of synthetic fibres 0.5 30
6003.40.00.00 - Of artificial fibres 0.5 30
6003.90.00.00 - Other 0.5 30
6004 Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread, other than those of heading 
60.01.
6004.10.00.00 - Containing by weight 5 % or more of elastomeric yarn but not containing rubber 
thread0.5 30
6004.90.00.00 - Other 0.5 30
6005 Warp knit fabrics (including those made on galloon knitting machines), other than 
those of headings 60.01 to 60.04.
- Of cotton :
6005.21.00.00 - - Unbleached or bleached 0.5 30
6005.22.00.00 - - Dyed 0.5 30
6005.23.00.00 - - Of yarns of different colours 0.5 30
6005.24.00.00 - - Printed 0.5 30
- Of synthetic fibres :
6005.31.00.00 - - Unbleached or bleached 0.5 30
6005.32.00.00 - - Dyed 0.5 30
6005.33.00.00 - - Of yarns of different colours 0.5 30
6005.34.00.00 - - Printed 0.5 30
- Of artificial fibres :
6005.41.00.00 - - Unbleached or bleached 0.5 30
6005.42.00.00 - - Dyed 0.5 30
6005.43.00.00 - - Of yarns of different colours 0.5 30
6005.44.00.00 - - Printed 0.5 30
6005.90.00.00 - Other 0.5 30
6006 Other knitted or crocheted fabrics.
6006.10.00.00 - Of wool or fine animal hair 0.5 30
- Of cotton :
6006.21.00.00 - - Unbleached or bleached 0.5 30
6006.22.00.00 - - Dyed 0.5 30
Page 144 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
6006.23.00.00 - - Of yarns of different colours 0.5 30
6006.24.00.00 - - Printed 0.5 30
- Of synthetic fibres :
6006.31.00.00 - - Unbleached or bleached 0.5 30
6006.32.00.00 - - Dyed 0.5 30
6006.33.00.00 - - Of yarns of different colours 0.5 30
6006.34.00.00 - - Printed 0.5 30
- Of artificial fibres :
6006.41.00.00 - - Unbleached or bleached 0.5 30
6006.42.00.00 - - Dyed 0.5 30
6006.43.00.00 - - Of yarns of different colours 0.5 30
6006.44.00.00 - - Printed 0.5 30
6006.90.00.00 - Other 0.5 30
61 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR 
CROCHETED
6101 Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-
jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, 
other than those of heading 61.03.
6101.20.00.00 - Of cotton 0.5 30
6101.30.00.00 - Of man-made fibres 0.5 30
6101.90.00.00 - Of other textile materials 0.5 30
6102 Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-
jackets), wind-cheaters, wind- jackets and similar articles, knitted or crocheted, other than those of heading 61.04.
6102.10.00.00 - Of wool or fine animal hair 0.5 30
6102.20.00.00 - Of cotton 0.5 30
6102.30.00.00 - Of man-made fibres 0.5 30
6102.90.00.00 - Of other textile materials 0.5 30
6103 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace 
overalls, breeches and shorts (other than swimwear), knitted or crocheted.
6103.10.00.00 - Suits 0.5 30
- Ensembles :
6103.22.00.00 - - Of cotton 0.5 30
6103.23.00.00 - - Of synthetic fibres 0.5 30
6103.29.00.00 - - Of other textile materials 0.5 30
- Jackets and blazers :
6103.31.00.00 - - Of wool or fine animal hair 0.5 30
6103.32.00.00 - - Of cotton 0.5 30
6103.33.00.00 - - Of synthetic fibres 0.5 30
6103.39.00.00 - - Of other textile materials 0.5 30
- Trousers, bib and brace overalls, breeches and shorts :
Page 145 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
6103.41.00.00 - - Of wool or fine animal hair 0.5 30
6103.42.00.00 - - Of cotton 0.5 30
6103.43.00.00 - - Of synthetic fibres 0.5 30
6103.49.00.00 - - Of other textile materials 0.5 30
6104 Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided 
skirts, trousers, bib and brace overalls, breeches and shorts (other than 
swimwear), knitted or crocheted.
- Suits :
6104.13.00.00 - - Of synthetic fibres 0.5 30
6104.19.00.00 - - Of other textile materials 0.5 30
- Ensembles :
6104.22.00.00 - - Of cotton 0.5 30
6104.23.00.00 - - Of synthetic fibres 0.5 30
6104.29.00.00 - - Of other textile materials 0.5 30
- Jackets and blazers :
6104.31.00.00 - - Of wool or fine animal hair 0.5 30
6104.32.00.00 - - Of cotton 0.5 30
6104.33.00.00 - - Of synthetic fibres 0.5 30
6104.39.00.00 - - Of other textile materials 0.5 30
- Dresses :
6104.41.00.00 - - Of wool or fine animal hair 0.5 30
6104.42.00.00 - - Of cotton 0.5 30
6104.43.00.00 - - Of synthetic fibres 0.5 30
6104.44.00.00 - - Of artificial fibres 0.5 30
6104.49.00.00 - - Of other textile materials 0.5 30
- Skirts and divided skirts :
6104.51.00.00 - - Of wool or fine animal hair 0.5 30
6104.52.00.00 - - Of cotton 0.5 30
6104.53.00.00 - - Of synthetic fibres 0.5 30
6104.59.00.00 - - Of other textile materials 0.5 30
- Trousers, bib and brace overalls, breeches and shorts :
6104.61.00.00 - - Of wool or fine animal hair 0.5 30
6104.62.00.00 - - Of cotton 0.5 30
6104.63.00.00 - - Of synthetic fibres 0.5 30
6104.69.00.00 - - Of other textile materials 0.5 30
6105 Men's or boys' shirts, knitted or crocheted.
6105.10.00.00 - Of cotton 0.5 30
6105.20.00.00 - Of man-made fibres 0.5 30
6105.90.00.00 - Of other textile materials 0.5 30
6106 Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted.
Page 146 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
6106.10.00.00 - Of cotton 0.5 30
6106.20.00.00 - Of man-made fibres 0.5 30
6106.90.00.00 - Of other textile materials 0.5 30
6107 Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing 
gowns and similar articles, knitted or crocheted.
- Underpants and briefs :
6107.11.00.00 - - Of cotton 0.5 30
6107.12.00.00 - - Of man-made fibres 0.5 30
6107.19.00.00 - - Of other textile materials 0.5 30
- Nightshirts and pyjamas :
6107.21.00.00 - - Of cotton 0.5 30
6107.22.00.00 - - Of man-made fibres 0.5 30
6107.29.00.00 - - Of other textile materials 0.5 30
- Other :
6107.91.00.00 - - Of cotton 0.5 30
6107.99.00.00 - - Of other textile materials 0.5 30
6108 Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, 
negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted.
- Slips and petticoats :
6108.11.00.00 - - Of man-made fibres 0.5 30
6108.19.00.00 - - Of other textile materials 0.5 30
- Briefs and panties :
6108.21.00.00 - - Of cotton 0.5 30
6108.22.00.00 - - Of man-made fibres 0.5 30
6108.29.00.00 - - Of other textile materials 0.5 30
- Nightdresses and pyjamas :
6108.31.00.00 - - Of cotton 0.5 30
6108.32.00.00 - - Of man-made fibres 0.5 30
6108.39.00.00 - - Of other textile materials 0.5 30
- Other :
6108.91.00.00 - - Of cotton 0.5 30
6108.92.00.00 - - Of man-made fibres 0.5 30
6108.99.00.00 - - Of other textile materials 0.5 30
6109 T-shirts, singlets and other vests, knitted or crocheted.
6109.10.00.00 - Of cotton 0.5 30
6109.90.00.00 - Of other textile materials 0.5 30
6110 Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted.
- Of wool or fine animal hair :
6110.11.00.00 - - Of wool 0.5 30
6110.12.00.00 - - Of Kashmir (cashmere) goats 0.5 30
Page 147 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
6110.19.00.00 - - Other 0.5 30
6110.20.00.00 - Of cotton 0.5 30
6110.30.00.00 - Of man-made fibres 0.5 30
6110.90.00.00 - Of other textile materials 0.5 30
6111 Babies' garments and clothing accessories, knitted or crocheted.
6111.20.00.00 - Of cotton 0.5 30
6111.30.00.00 - Of synthetic fibres 0.5 30
6111.90.00.00 - Of other textile materials 0.5 30
6112 Track suits, ski suits and swimwear, knitted or crocheted.
- Track suits :
6112.11.00.00 - - Of cotton 0.5 30
6112.12.00.00 - - Of synthetic fibres 0.5 30
6112.19.00.00 - - Of other textile materials 0.5 30
6112.20.00.00 - Ski suits 0.5 30
- Men's or boys' swimwear :
6112.31.00.00 - - Of synthetic fibres 0.5 30
6112.39.00.00 - - Of other textile materials 0.5 30
- Women's or girls' swimwear :
6112.41.00.00 - - Of synthetic fibres 0.5 30
6112.49.00.00 - - Of other textile materials 0.5 30
6113.00.00.00 Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 
59.07.0.5 30
6114 Other garments, knitted or crocheted.
6114.20.00.00 - Of cotton 0.5 30
6114.30.00.00 - Of man-made fibres 0.5 30
6114.90.00.00 - Of other textile materials 0.5 30
6115 Panty hose, tights, stockings, socks and other hosiery, including graduated 
compression hosiery (for example, stockings for varicose veins) and footwear 
without applied soles, knitted or crocheted.
6115.10.00.00 - Graduated compression hosiery (for example, stockings for varicose veins) 0.5 30
- Other panty hose and tights :
6115.21.00.00 - - Of synthetic fibres, measuring per single yarn less than 67 decitex 0.5 30
6115.22.00.00 - - Of synthetic fibres, measuring per single yarn 67 decitex or more 0.5 30
6115.29.00.00 - - Of other textile materials 0.5 30
6115.30.00.00 - Other women's full-length or knee-length hosiery, measuring per single yarn 
less than 67 decitex0.5 30
- Other :
6115.94.00.00 - - Of wool or fine animal hair 0.5 30
6115.95.00.00 - - Of cotton 0.5 30
6115.96.00.00 - - Of synthetic fibres 0.5 30
Page 148 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
6115.99.00.00 - - Of other textile materials 0.5 30
6116 Gloves, mittens and mitts, knitted or crocheted.
6116.10.00.00 - Impregnated, coated or covered with plastics or rubber 0.5 30
- Other :
6116.91.00.00 - - Of wool or fine animal hair 0.5 30
6116.92.00.00 - - Of cotton 0.5 30
6116.93.00.00 - - Of synthetic fibres 0.5 30
6116.99.00.00 - - Of other textile materials 0.5 30
6117 Other made up clothing accessories, knitted or crocheted; knitted or crocheted 
parts of garments or of clothing accessories.
6117.10.00.00 - Shawls, scarves, mufflers, mantillas, veils and the like 0.5 30
6117.80.00.00 - Other accessories 0.5 30
6117.90.00.00 - Parts 0.5 30
62 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED
6201 Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-
jackets), wind-cheaters, wind-jackets and similar articles, other than those of 
heading 62.03.
- Overcoats, raincoats, car-coats, capes, cloaks and similar articles :
6201.11.00.00 - - Of wool or fine animal hair 0.5 30
6201.12.00.00 - - Of cotton 0.5 30
6201.13.00.00 - - Of man-made fibres 0.5 30
6201.19.00.00 - - Of other textile materials 0.5 30
- Other :
6201.91.00.00 - - Of wool or fine animal hair 0.5 30
6201.92.00.00 - - Of cotton 0.5 30
6201.93.00.00 - - Of man-made fibres 0.5 30
6201.99.00.00 - - Of other textile materials 0.5 30
6202 Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-
jackets), wind-cheaters, wind-jackets and similar articles, other than those of 
heading 62.04.
- Overcoats, raincoats, car-coats, capes, cloaks and similar articles :
6202.11.00.00 - - Of wool or fine animal hair 0.5 30
6202.12.00.00 - - Of cotton 0.5 30
6202.13.00.00 - - Of man-made fibres 0.5 30
6202.19.00.00 - - Of other textile materials 0.5 30
- Other :
6202.91.00.00 - - Of wool or fine animal hair 0.5 30
6202.92.00.00 - - Of cotton 0.5 30
6202.93.00.00 - - Of man-made fibres 0.5 30
6202.99.00.00 - - Of other textile materials 0.5 30
Page 149 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
6203 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace 
overalls, breeches and shorts (other than swimwear).
- Suits :
6203.11.00.00 - - Of wool or fine animal hair 0.5 30
6203.12.00.00 - - Of synthetic fibres 0.5 30
6203.19.00.00 - - Of other textile materials 0.5 30
- Ensembles :
6203.22.00.00 - - Of cotton 0.5 30
6203.23.00.00 - - Of synthetic fibres 0.5 30
6203.29.00.00 - - Of other textile materials 0.5 30
- Jackets and blazers :
6203.31.00.00 - - Of wool or fine animal hair 0.5 30
6203.32.00.00 - - Of cotton 0.5 30
6203.33.00.00 - - Of synthetic fibres 0.5 30
6203.39.00.00 - - Of other textile materials 0.5 30
- Trousers, bib and brace overalls, breeches and shorts :
6203.41.00.00 - - Of wool or fine animal hair 0.5 30
6203.42.00.00 - - Of cotton 0.5 30
6203.43.00.00 - - Of synthetic fibres 0.5 30
6203.49.00.00 - - Of other textile materials 0.5 30
6204 Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided 
skirts, trousers, bib and brace overalls, breeches and shorts (other than 
swimwear).
- Suits :
6204.11.00.00 - - Of wool or fine animal hair 0.5 30
6204.12.00.00 - - Of cotton 0.5 30
6204.13.00.00 - - Of synthetic fibres 0.5 30
6204.19.00.00 - - Of other textile materials 0.5 30
- Ensembles :
6204.21.00.00 - - Of wool or fine animal hair 0.5 30
6204.22.00.00 - - Of cotton 0.5 30
6204.23.00.00 - - Of synthetic fibres 0.5 30
6204.29.00.00 - - Of other textile materials 0.5 30
- Jackets and blazers :
6204.31.00.00 - - Of wool or fine animal hair 0.5 30
6204.32.00.00 - - Of cotton 0.5 30
6204.33.00.00 - - Of synthetic fibres 0.5 30
6204.39.00.00 - - Of other textile materials 0.5 30
- Dresses :
6204.41.00.00 - - Of wool or fine animal hair 0.5 30
Page 150 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
6204.42.00.00 - - Of cotton 0.5 30
6204.43.00.00 - - Of synthetic fibres 0.5 30
6204.44.00.00 - - Of artificial fibres 0.5 30
6204.49.00.00 - - Of other textile materials 0.5 30
- Skirts and divided skirts :
6204.51.00.00 - - Of wool or fine animal hair 0.5 30
6204.52.00.00 - - Of cotton 0.5 30
6204.53.00.00 - - Of synthetic fibres 0.5 30
6204.59.00.00 - - Of other textile materials 0.5 30
- Trousers, bib and brace overalls, breeches and shorts :
6204.61.00.00 - - Of wool or fine animal hair 0.5 30
6204.62.00.00 - - Of cotton 0.5 30
6204.63.00.00 - - Of synthetic fibres 0.5 30
6204.69.00.00 - - Of other textile materials 0.5 30
6205 Men's or boys' shirts.
6205.20.00.00 - Of cotton 0.5 30
6205.30.00.00 - Of man-made fibres 0.5 30
6205.90.00.00 - Of other textile materials 0.5 30
6206 Women's or girls' blouses, shirts and shirt-blouses.
6206.10.00.00 - Of silk or silk waste 0.5 30
6206.20.00.00 - Of wool or fine animal hair 0.5 30
6206.30.00.00 - Of cotton 0.5 30
6206.40.00.00 - Of man-made fibres 0.5 30
6206.90.00.00 - Of other textile materials 0.5 30
6207 Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, 
bathrobes, dressing gowns and similar articles.
- Underpants and briefs :
6207.11.00.00 - - Of cotton 0.5 30
6207.19.00.00 - - Of other textile materials 0.5 30
- Nightshirts and pyjamas :
6207.21.00.00 - - Of cotton 0.5 30
6207.22.00.00 - - Of man-made fibres 0.5 30
6207.29.00.00 - - Of other textile materials 0.5 30
- Other :
6207.91.00.00 - - Of cotton 0.5 30
6207.99.00.00 - - Of other textile materials 0.5 30
6208 Women's or girls' singlets and other vests, slips, petticoats, briefs, panties, 
nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles.
- Slips and petticoats :
6208.11.00.00 - - Of man-made fibres 0.5 30
Page 151 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
6208.19.00.00 - - Of other textile materials 0.5 30
- Nightdresses and pyjamas :
6208.21.00.00 - - Of cotton 0.5 30
6208.22.00.00 - - Of man-made fibres 0.5 30
6208.29.00.00 - - Of other textile materials 0.5 30
- Other :
6208.91.00.00 - - Of cotton 0.5 30
6208.92.00.00 - - Of man-made fibres 0.5 30
6208.99.00.00 - - Of other textile materials 0.5 30
6209 Babies' garments and clothing accessories.
6209.20.00.00 - Of cotton 0.5 30
6209.30.00.00 - Of synthetic fibres 0.5 30
6209.90.00.00 - Of other textile materials 0.5 30
6210 Garments, made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07.
6210.10.00.00 - Of fabrics of heading 56.02 or 56.03 0.5 30
6210.20.00.00 - Other garments, of the type described in subheadings 6201.11 to 6201.19 0.5 30
6210.30.00.00 - Other garments, of the type described in subheadings 6202.11 to 6202.19 0.5 30
6210.40.00.00 - Other men's or boys' garments 0.5 30
6210.50.00.00 - Other women's or girls' garments 0.5 30
6211 Track suits, ski suits and swimwear; other garments.
- Swimwear :
6211.11.00.00 - - Men's or boys' 0.5 30
6211.12.00.00 - - Women's or girls' 0.5 30
6211.20.00.00 - Ski suits 0.5 30
- Other garments, men's or boys' :
6211.32.00.00 - - Of cotton 0.5 30
6211.33.00.00 - - Of man-made fibres 0.5 30
6211.39.00.00 - - Of other textile materials 0.5 30
- Other garments, women's or girls' :
6211.42.00.00 - - Of cotton 0.5 30
6211.43.00.00 - - Of man-made fibres 0.5 30
6211.49.00.00 - - Of other textile materials 0.5 30
6212 Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and 
parts thereof, whether or not knitted or crocheted.
6212.10.00.00 - Brassieres 0.5 30
6212.20.00.00 - Girdles and panty-girdles 0.5 30
6212.30.00.00 - Corselettes 0.5 30
6212.90.00.00 - Other 0.5 30
6213 Handkerchiefs.
Page 152 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
6213.20.00.00 - Of cotton 0.5 30
6213.90.00.00 - Of other textile materials 0.5 30
6214 Shawls, scarves, mufflers, mantillas, veils and the like.
6214.10.00.00 - Of silk or silk waste 0.5 30
6214.20.00.00 - Of wool or fine animal hair 0.5 30
6214.30.00.00 - Of synthetic fibres 0.5 30
6214.40.00.00 - Of artificial fibres 0.5 30
6214.90.00.00 - Of other textile materials 0.5 30
6215 Ties, bow ties and cravats.
6215.10.00.00 - Of silk or silk waste 0.5 30
6215.20.00.00 - Of man-made fibres 0.5 30
6215.90.00.00 - Of other textile materials 0.5 30
6216.00.00.00 Gloves, mittens and mitts. 0.5 30
6217 Other made up clothing accessories;  parts of garments or of clothing 
accessories, other than those of heading 62.12.
6217.10.00.00 - Accessories 0.5 30
6217.90.00.00 - Parts 0.5 30
63 OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN 
TEXTILE ARTICLES; RAGS
6301 Blankets and travelling rugs.
6301.10.00.00 - Electric blankets 0.5 30
6301.20.00.00 - Blankets (other than electric blankets) and travelling rugs, of wool or of fine 
animal hair0.5 30
6301.30.00.00 - Blankets (other than electric blankets) and travelling rugs, of cotton 0.5 30
6301.40.00.00 - Blankets (other than electric blankets) and travelling rugs, of synthetic fibres 0.5 30
6301.90.00.00 - Other blan kets and travelling rugs 0.5 30
6302 Bed linen, table linen, toilet linen and kitchen linen.
6302.10.00.00 - Bed linen, knitted or crocheted 0.5 30
- Other bed linen, printed :
6302.21.00.00 - - Of cotton 0.5 30
6302.22.00.00 - - Of man-made fibres 0.5 30
6302.29.00.00 - - Of other textile materials 0.5 30
- Other bed linen :
6302.31.00.00 - - Of cotton 0.5 30
6302.32.00.00 - - Of man-made fibres 0.5 30
6302.39.00.00 - - Of other textile materials 0.5 30
6302.40.00.00 - Table linen, knitted or crocheted 0.5 30
- Other table linen :
6302.51.00.00 - - Of cotton 0.5 30
6302.53.00.00 - - Of man-made fibres 0.5 30
Page 153 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
6302.59.00.00 - - Of other textile materials 0.5 30
6302.60.00.00 - Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton 0.5 30
- Other :
6302.91.00.00 - - Of cotton 0.5 30
6302.93.00.00 - - Of man-made fibres 0.5 30
6302.99.00.00 - - Of other textile materials 0.5 30
6303 Curtains (including drapes) and interior blinds; curtain or bed valances.
- Knitted or crocheted :
6303.12.00.00 - - Of synthetic fibres 0.5 30
6303.19.00.00 - - Of other textile materials 0.5 30
- Other :
6303.91.00.00 - - Of cotton 0.5 30
6303.92.00.00 - - Of synthetic fibres 0.5 30
6303.99.00.00 - - Of other textile materials 0.5 30
6304 Other furnishing articles, excluding those of heading 94.04.
- Bedspreads :
6304.11.00.00 - - Knitted or crocheted 0.5 30
6304.19.00.00 - - Other 0.5 30
- Other :
6304.91 - - Knitted or crocheted6304.91.10.00 - - - Treated mosquito  nets 0.5 20
6304.91.90.00 - - - Other 0.5 30
6304.92.00.00 - - Not knitted or crocheted, of cotton 0.5 30
6304.93.00.00 - - Not knitted or crocheted, of synthetic fibres 0.5 30
6304.99.00.00 - - Not knitted or crocheted, of other textile materials 0.5 30
6305 Sacks and bags, of a kind used for the packing of goods.
6305.10.00.00 - Of jute or of other textile bast fibres of heading 53.03 0.5 30
6305.20.00.00 - Of cotton 0.5 30
- Of man-made textile materials :
6305.32.00.00 - - Flexible intermediate bulk containers 0.5 30
6305.33.00.00 - - Other, of polyethylene or polypropylene strip or the like 0.5 30
6305.39.00.00 - - Other 0.5 30
6305.90.00.00 - Of other textile materials 0.5 30
6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; 
camping goods.
- Tarpaulins, awnings and sunblinds :
6306.12.00.00 - - Of synthetic fibres 0.5 30
6306.19.00.00 - - Of other textile materials 0.5 30
- Tents :
Page 154 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
6306.22.00.00 - - Of synthetic fibres 0.5 30
6306.29.00.00 - - Of other textile materials 0.5 30
6306.30.00.00 - Sails 0.5 30
6306.40.00.00 - Pneumatic mattresses 0.5 30
6306.90.00.00 - Other 0.5 30
6307 Other made up articles, including dress patterns.
6307.10.00.00 - Floor-cloths, dish-cloths,  dusters and similar cleaning cloths 0.5 30
6307.20.00.00 - Life-jackets and life-belts 0.5 25
6307.90.00.00 - Other 0.5 30
6308.00.00.00 Sets consisting of woven fabric and yarn, whether or not with accessories, for 
making up into rugs, tapestries, embroidered table cloths or serviettes, or similar 
textile articles, put up in packings for retail sale.0.5 30
6309.00.00.00 Worn clothing and other worn articles. 0.5 30
6310 Used or new rags, scrap twine, cordage, rope and cables and worn out articles of 
twine, cordage, rope or cables, of textile materials.
6310.10 - Sorted
6310.10.10.00 - - Mutilated rags 0.5 30
6310.10.90.00 - - Other 0.5 30
6310.90 - Other6310.90.10.00 - - Mutilated rags 0.5 30
6310.90.90.00 - - Other 0.5 30
64 FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES
6401 Waterproof footwear with outer soles and uppers of rubber or of plastics, the 
uppers of which are neither fixed to the sole nor assembled by stitching, riveting, 
nailing, screwing, plugging or similar processes.
6401.10 - Footwear incorporating a protective metal toe-cap
6401.10.10.00 - - Presented CKD  of a kind used in the assembly industry 0.5 30
6401.10.90.00 - - Other 0.5 40
- Other footwear :
6401.92 - - Covering the ankle but not covering the knee6401.92.10.00 - - - Presented CKD  of a kind used in the assembly industry 0.5 30
6401.92.90.00 - - - Other 0.5 40
6401.99 - - Other6401.99.10.00 - - - Presented CKD of a kind used in the assembly industry 0.5 30
6401.99.90.00 - - - Other 0.5 40
6402 Other footwear with outer soles and uppers of rubber or plastics.
- Sports footwear :
6402.12 - - Ski-boots, cross-country ski footwear and snowboard boots6402.12.10.00 - - - Presented CKD of a kind used in the assembly industry 0.5 40
6402.12.90.00 - - - Other 0.5 40
6402.19 - - Other
Page 155 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
6402.19.10.00 - - - Presented CKD  of a kind used in the   assembly industry 0.5 30
6402.19.90.00 - - - Other 0.5 40
6402.20 - Footwear with upper straps or thongs assembled to the sole by means of plugs
6402.20.10.00 - - Presented CKD  of a kind used in the assembly industry 0.5 30
6402.20.90.00 - - Other 0.5 40
- Other footwear :
6402.91 - - Covering the ankle
6402.91.10.00 - - - Presented CKD  of a kind used in the assembly industry 0.5 30
6402.91.90.00 - - - Other 0.5 40
6402.99 - - Other6402.99.10.00 - - - Presented CKD  of a kind used in the assembly industry 0.5 30
6402.99.20.00 - - - Beach sandals 0.5 40
6402.99.90.00 - - - Other 0.5 40
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and 
uppers of leather.
- Sports footwear :
6403.12 - - Ski-boots, cross-country ski footwear and snowboard boots
6403.12.10.00 - - - Presented CKD of a kind used in the assembly industry 0.5 40
6403.12.90.00 - - - Other 0.5 40
6403.19 - - Other6403.19.10.00 - - - Presented CKD of a kind used in the assembly industry 0.5 30
6403.19.90.00 - - - Other 0.5 40
6403.20 - Footwear with outer soles of leather, and uppers which consist of leather straps 
across the instep and around the big toe
6403.20.10.00 - - Presented CKD of a kind used in the assembly industry 0.5 30
6403.20.90.00 - - Other 0.5 40
6403.40 - Other footwear, incorporating a protective metal toe-cap6403.40.10.00 - - Presented CKD of a kind used in the assembly industry 0.5 30
6403.40.90.00 - - Other 0.5 40
- Other footwear with outer soles of leather :
6403.51 - - Covering the ankle6403.51.10.00 - - - Presented CKD  of a kind used in the assembly industry 0.5 30
6403.51.90.00 - - - Other 0.5 40
6403.59 - - Other6403.59.10.00 - - - Presented CKD of a kind used in the assembly industry 0.5 30
6403.59.90.00 - - - Other 0.5 40
- Other footwear :
6403.91 - - Covering the ankle
6403.91.10.00 - - - Presented CKD of a kind used in the assembly industry 0.5 30
6403.91.90.00 - - - Other 0.5 40
Page 156 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
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GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
6403.99 - - Other
6403.99.10.00 - - - Presented CKD of a kind used in the assembly industry 0.5 30
6403.99.90.00 - - - Other 0.5 40
6404 Footwear with outer soles of rubber, plastics, leather or composition leather and 
uppers of textile materials.
- Footwear with outer soles of rubber or plastics :
6404.11 - - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes 
and the like
6404.11.10.00 - - - Presented CKD of a kind used in the assembly industry 0.5 30
6404.11.90.00 - - - Other 0.5 40
6404.19 - - Other
6404.19.10.00 - - - Presented CKD of a kind used in the assembly industry 0.5 30
6404.19.90.00 - - - Other 0.5 40
6404.20 - Footwear with outer soles of leather or composition leather6404.20.10.00 - - Presented CKD of a kind used in the assembly industry 0.5 30
6404.20.90.00 - - Other 0.5 40
6405 Other footwear.
6405.10 - With uppers of leather or composition leather
6405.10.10.00 - - Presented CKD of a kind used in the assembly industry 0.5 30
6405.10.90.00 - - Other 0.5 40
6405.20 - With uppers of textile materials6405.20.10.00 - - Presented CKD of a kind used in the assembly industry 0.5 30
6405.20.90.00 - - Other 0.5 40
6405.90 - Other6405.90.10.00 - - Presented CKD of a kind used in the assembly industry 0.5 30
6405.90.90.00 - - Other 0.5 40
6406 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.
6406.10.00.00 - Uppers and parts thereof, other than stiffeners 0.5 30
6406.20.00.00 - Outer soles and heels, of rubber or plastics 0.5 30
6406.90 - Other
6406.90.10.00 - - Gaiters, spats and similar articles, and parts thereof 0.5 30
6406.90.20.00 - - Assemblings composed of uppers attached  to outer soles made of materials 
other  than metals0.5 30
6406.90.90.00 - - Other 0.5 30
65 HEADGEAR AND PARTS THEREOF
6501.00.00.00 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made 
brims; plateaux and manchons (including slit manchons), of felt.0.5 30
6502.00.00.00 Hat-shapes, plaited or made by asse mbling strips of any material, neither blocked 
to shape, nor with made brims, nor lined, nor trimmed.0.5 30
Page 157 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
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established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
6504.00.00.00 Hats and other headgear, plaited or made by assembling strips of any material, 
whether or not lined or trimmed.0.5 40
6505 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other 
textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-
nets of any material, whether or not lined or trimmed.
6505.00.10.00 - Hair-nets 0.5 40
6505.00.90.00 - Other 0.5 40
6506 Other headgear, whether or not lined or trimmed.
6506.10.00.00 - Safety headgear 0.5 30
- Other :
6506.91.00.00 - - Of rubber or of plastics 0.5 40
6506.99.00.00 - - Of other materials 0.5 40
6507.00.00.00 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, 
for headgear.0.5 30
66 UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, 
RIDING-CROPS AND PARTS THEREOF
6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden 
umbrellas and similar umbrellas).
6601.10.00.00 - Garden or similar umbrellas 0.5 40
- Other :
6601.91.00.00 - - Having a telescopic shaft 0.5 40
6601.99.00.00 - - Other 0.5 40
6602.00.00.00 Walking-sticks, seat-sticks, whips, riding-crops and the like. 0.5 40
6603 Parts, trimmings and accessories of articles of heading 66.01 or 66.02.
6603.20.00.00 - Umbrella frames, including frames mounted on shafts (sticks) 0.5 30
6603.90.00.00 - Other 0.5 30
67 PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS 
OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
6701.00.00.00 Skins and other parts of birds with their feathers or down, feathers, parts of 
feathers, down and articles thereof (other than goods of heading 05.05 and 
worked quills and scapes).0.5 40
6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial 
flowers, foliage or fruit.
6702.10.00.00 - Of plastics 0.5 40
6702.90.00.00 - Of other materials 0.5 40
6703.00.00.00 Human hair, dressed, thinned, bleached or otherwise worked; wool or other 
animal hair or other textile materials, prepared for use in making wigs or the like.0.5 40
6704 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or 
animal hair or of textile materials; articles of human hair not elsewhere specified or included.
- Of synthetic textile materials :
6704.11.00.00 - - Complete wigs 0.5 40
6704.19.00.00 - - Other 0.5 40
6704.20.00.00 - Of human hair 0.5 40
Page 158 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
6704.90.00.00 - Of other materials 0.5 40
68 ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR 
MATERIALS
6801.00.00.00 Setts, curbstones and flagstones, of natural stone (except slate). 0.5 30
6802 Worked monumental or building stone (except slate) and articles thereof, other 
than goods of heading 68.01; mosaic cubes and the like, of natural stone 
(including slate), whether or not on a backing; artificially coloured granules, 
chippings and powder, of natural stone (including slate).
6802.10.00.00 - Tiles, cubes and similar articles, whether or not rectangular (including square), 
the largest surface area of which is capable of being enclosed in a square the 
side of which is less than 7 cm; artificially coloured granules, chippings and 
powder0.5 40
- Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface :
6802.21.00.00 - - Marble, travertine and alabaster 0.5 40
6802.23.00.00 - - Granite 0.5 40
6802.29.00.00 - - Other stone 0.5 40
- Other :
6802.91.00.00 - - Marble, travertine and alabaster 0.5 40
6802.92.00.00 - - Other calcareous stone 0.5 40
6802.93.00.00 - - Granite 0.5 40
6802.99 - - Other stone
6802.99.10.00 - - - Steatite 0.5 40
6802.99.90.00 - - - Other 0.5 40
6803.00.00.00 Worked slate and articles of slate or of agglomerated slate. 0.5 40
6804 Millstones, grindstones, grinding wheels and the like, without frameworks, for 
grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing 
stones, and parts thereof, of natural stone, of agglomerated natural or artificial 
abrasives, or of ceramics, with or without parts of other materials.
6804.10.00.00 - Millstones and grindstones for milling, grinding or pulping 0.5 30
- Other millstones, grindstones, grinding wheels and the like :
6804.21.00.00 - - Of agglomerated synthetic or natural diamond 0.5 30
6804.22.00.00 - - Of other agglomerated abrasives or of ceramics 0.5 30
6804.23.00.00 - - Of natural stone 0.5 30
6804.30.00.00 - Hand sharpening or polishing stones 0.5 30
6805 Natural or artificial abrasive powder or grain, on a base of textile material, of 
paper, of paperboard or of other materials, whether or not cut to shape or sewn or 
otherwise made up.
6805.10.00.00 - On a base of woven textile fabric only 0.5 30
6805.20.00.00 - On a base of paper or paperboard only 0.5 30
6805.30.00.00 - On a base of other materials 0.5 30
Page 159 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
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Bound 
rateBound rate at 
date of 
accession
6806 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded 
clays, foamed slag and similar expanded mineral materials; mixtures and articles 
of heat-insulating, sound-insulating or sound-absorbing mineral materials, other 
than those of heading 68.11 or 68.12 or of Chapter 69.
6806.10.00.00 - Slag wool, rock wool and similar mineral wools (including intermixtures thereof), 
in bulk, sheets or rolls0.5 30
6806.20.00.00 - Exfoliated vermiculite, expanded clays, foamed slag and similar expanded 
mineral materials (including intermixtures thereof)0.5 30
6806.90.00.00 - Other 0.5 40
6807 Articles of asphalt or of similar material  (for example, petroleum bitumen or coal 
tar pitch).
6807.10.00.00 - In rolls 0.5 40
6807.90.00.00 - Other 0.5 40
6808.00.00.00 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of 
shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders.0.5 40
6809 Articles of plaster or of compositions based on plaster.
- Boards, sheets, panels, tiles and similar articles, not ornamented :
6809.11.00.00 - - Faced or reinforced with paper or paperboard only 0.5 40
6809.19.00.00 - - Other 0.5 40
6809.90.00.00 - Other articles 0.5 40
6810 Articles of cement, of concrete or of artificial stone, whether or not reinforced.
- Tiles, flagstones, bricks and similar articles :
6810.11.00.00 - - Building blocks and bricks 0.5 40
6810.19.00.00 - - Other 0.5 40
- Other articles :
6810.91.00.00 - - Prefabricated structural components for building or civil engineering 0.5 40
6810.99.00.00 - - Other 0.5 40
6811 Articles of asbestos-cement, of cellulose fibre-cement or the like.
6811.40 - Containing asbestos
6811.40.10.00 - - Tubes, pipes and tube or pipe fittingsfor water supply 0.5 25
6811.40.90.00 - - Other 0.5 40
- Not containing asbestos :
6811.81.00.00 - - Corrugated sheets 0.5 40
6811.82.00.00 - - Other sheets, panels, tiles and similar articles 0.5 40
6811.89 - - Other articles6811.89.10.00 - - - Tubes, pipes and tube or pipe fittings for water supply 0.5 25
6811.89.90.00 - - - Other 0.5 40
6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of 
asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for 
example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or 
not reinforced, other than goods of heading 68.11 or 68.13.
6812.80.00.00 - Of crocidolite US 0.5 20
Page 160 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
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Bound 
rateBound rate at 
date of 
accession
- Other :
6812.91.00.00 - - Clothing, clothing accessories, footwear and headgear US 0.5 20
6812.92.00.00 - - Paper, millboard and felt 0.5 40
6812.93.00.00 - - Compressed asbestos fibre jointing, in sheets or rolls 0.5 40
6812.99.00.00 - - Other US 0.5 20
6813 Friction material and articles thereof (for  example, sheets, rolls, strips, segments, 
discs, washers, pads), not mounted, for brakes, for clutches or the like, with a 
basis of asbestos, of other mineral substances or of cellulose, whether or not 
combined with textile or other materials.
6813.20.00.00 - Containing asbestos US 0.5 10
- Not containing asbestos :
6813.81.00.00 - - Brake linings and pads US 0.5 10
6813.89.00.00 - - Other US 0.5 10
6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials.
6814.10.00.00 - Plates, sheets and strips of agglom erated or reconstituted mica, whether or not 
on a support0.5 40
6814.90.00.00 - Other 0.5 40
6815 Articles of stone or of other mineral substances (including carbon fibres, articles 
of carbon fibres and articles of peat), not elsewhere specified or included.
6815.10.00.00 - Non-electrical articles of graphite or other carbon 0.5 40
6815.20.00.00 - Articles of peat 0.5 40
- Other articles :
6815.91.00.00 - - Containing magnesite, dolomite or chromite 0.5 40
6815.99.00.00 - - Other 0.5 40
69 CERAMIC PRODUCTS
6901.00.00.00 Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for 
example, kieselguhr, tripolite or diatomite) or of similar siliceous earths.0.5 40
6902 Refractory bricks, blocks, tiles and si milar refractory ceramic constructional 
goods, other than those of siliceous fossil meals or similar siliceous earths.
6902.10.00.00 - Containing by weight, singly or together, more than 50 % of the elements Mg, 
Ca or Cr, expressed as MgO, CaO or Cr2O30.5 40
6902.20.00.00 - Containing by weight more than 50 % of alumina (Al2O3), of silica (SiO2) or of a 
mixture or compound of these products0.5 40
6902.90.00.00 - Other 0.5 40
6903 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of 
siliceous fossil meals or of similar siliceous earths.
6903.10.00.00 - Containing by weight more than 50 % of graphite or other carbon or of a mixture 
of these products0.5 40
6903.20.00.00 - Containing by weight more than 50 % of alumina (Al2O3) or of a mixture or 
compound of alumina and of silica (SiO2)0.5 40
6903.90.00.00 - Other 0.5 40
6904 Ceramic building bricks, flooring blocks, support or filler tiles and the like.
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rateBound rate at 
date of 
accession
6904.10.00.00 - Building bricks 0.5 40
6904.90.00.00 - Other 0.5 40
6905 Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and 
other ceramic constructional goods.
6905.10.00.00 - Roofing tiles 0.5 40
6905.90.00.00 - Other 0.5 40
6906.00.00.00 Ceramic pipes, conduits, guttering and pipe fittings. 0.5 40
6907 Unglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing.
6907.10.00.00 - Tiles, cubes and similar articles, whether or not rectangular, the largest surface 
area of which is capable of being enclosed in a square the side of which is less 
than 7 cm0.5 40
6907.90.00.00 - Other 0.5 40
6908 Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic 
cubes and the like, whether or not on a backing.
6908.10.00.00 - Tiles, cubes and similar articles, whether or not rectangular, the largest surface 
area of which is capable of being enclosed in a square the side of which is less 
than 7 cm0.5 40
6908.90.00.00 - Other 0.5 40
6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, 
tubs and similar receptacles of a kind us ed in agriculture; ceramic pots, jars and 
similar articles of a kind used for the conveyance or packing of goods.
- Ceramic wares for laboratory, chemical or other technical uses :
6909.11.00.00 - - Of porcelain or china 0.5 25
6909.12.00.00 - - Articles having a hardness equivalent to 9 or more on the Mohs scale 0.5 25
6909.19.00.00 - - Other 0.5 25
6909.90.00.00 - Other 0.5 25
6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet 
pans, flushing cisterns, urinals and similar sanitary fixtures.
6910.10.00.00 - Of porcelain or china 0.5 40
6910.90.00.00 - Other 0.5 40
6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain 
or china.
6911.10.00.00 - Tableware and kitchenware 0.5 40
6911.90.00.00 - Other 0.5 40
6912 Ceramic tableware, kitchenware, other hou sehold articles and toilet articles, other 
than of porcelain or china.
6912.00.10.00 - Tableware and kitchenware 0.5 40
6912.00.90.00 - Other 0.5 40
6913 Statuettes and other ornamental ceramic articles.
6913.10.00.00 - Of porcelain or china 0.5 40
6913.90.00.00 - Other 0.5 40
6914 Other ceramic articles.
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6914.10.00.00 - Of porcelain or china 0.5 40
6914.90.00.00 - Other 0.5 40
70 GLASS AND GLASSWARE
7001.00.00.00 Cullet and other waste and scrap of glass; glass in the mass. 0.5 30
7002 Glass in balls (other than microspheres of heading 70.18), rods or tubes, 
unworked.
7002.10.00.00 - Balls 0.5 30
7002.20.00.00 - Rods 0.5 30
- Tubes :
7002.31.00.00 - - Of fused quartz or other fused silica 0.5 40
7002.32.00.00 - - Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 
per Kelvin within a temperature range of 0 °C to 300 °C0.5 40
7002.39.00.00 - - Other 0.5 40
7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an 
absorbent, reflecting or non-reflecting layer, but not otherwise worked.
- Non-wired sheets :
7003.12.00.00 - - Coloured throughout the mass (body tinted), opacified, flashed or having an 
absorbent, reflecting or non-reflecting layer0.5 40
7003.19.00.00 - - Other 0.5 40
7003.20.00.00 - Wired sheets 0.5 40
7003.30.00.00 - Profiles 0.5 40
7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, 
reflecting or non-reflecting layer, but not otherwise worked.
7004.20.00.00 - Glass, coloured throughout the ma ss (body tinted), opacified, flashed or having 
an absorbent, reflecting or non-reflecting layer0.5 40
7004.90.00.00 - Other glass 0.5 40
7005 Float glass and surface ground or polished glass, in sheets, whether or not 
having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.
7005.10.00.00 - Non-wired glass, having an absorbent, reflecting or non-reflecting layer 0.5 40
- Other non-wired glass :
7005.21.00.00 - - Coloured throughout the mass (body tinted), opacified, flashed or merely 
surface ground0.5 40
7005.29.00.00 - - Other 0.5 40
7005.30.00.00 - Wired glass 0.5 40
7006.00.00.00 Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, 
enamelled or otherwise worked, but not framed or fitted with other materials.0.5 40
7007 Safety glass, consisting of toughened (tempered) or laminated glass.
- Toughened (tempered) safety glass :
7007.11.00.00 - - Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or 
vessels0.5 40
7007.19.00.00 - - Other 0.5 40
- Laminated safety glass :
Page 163 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
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7007.21.00.00 - - Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or 
vesselsUS 0.5 20
7007.29.00.00 - - Other 0.5 40
7008.00.00.00 Multiple-walled insulating units of glass. 0.5 40
7009 Glass mirrors, whether or not framed, including rear-view mirrors.
7009.10 - Rear-view mirrors for vehicles
7009.10.10.00 - - Rear-view mirrors for motorcycles and bicycles 0.5 30
7009.10.20.00 - - Rear-view mirrors for motor vehicles 0.5 30
7009.10.90.00 - - Other 0.5 30
- Other :
7009.91.00.00 - - Unframed 0.5 40
7009.92.00.00 - - Framed 0.5 40
7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of 
glass, of a kind used for the conveyance or packing of goods; preserving jars of 
glass; stoppers, lids and other closures, of glass.
7010.10.00.00 - Ampoules 0.5 30
7010.20.00.00 - Stoppers, lids and other closures 0.5 30
7010.90 - Other
7010.90.1 - - Exceeding 1 l :7010.90.11.00 - - - Carboys, bottles and flasks 0.5 30
7010.90.12.00 - - - Jars, pots and similar containers, including preserving jars 0.5 30
7010.90.19.00 - - - Other 0.5 30
7010.90.2 - - Exceeding 0.33 l  but not exceeding 1 l :
7010.90.21.00 - - - Carboys, bottles and flasks: 0.5 30
7010.90.22.00 - - - Jars, pots and similar containers, including preserving jars 0.5 30
7010.90.29.00 - - - Other 0.5 30
7010.90.3 - - Exceeding 0.15 l  but not exceeding 0.33 l:
7010.90.31.00 - - - Carboys, bottles and flasks 0.5 30
7010.90.32.00 - - - Jars, pots and similar containers, including preserving jars 0.5 30
7010.90.39.00 - - - Other 0.5 30
7010.90.4 - - Not exceeding 0.15 l:7010.90.41.00 - - - Carboys, bottles and flasks 0.5 30
7010.90.42.00 - - - Jars, pots and similar containers, including preserving jars 0.5 30
7010.90.49.00 - - - Other 0.5 30
7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, 
without fittings, for electric lamps, cathode-ray tubes or the like.
7011.10.00.00 - For electric lighting 0.5 40
7011.20.00.00 - For cathode-ray tubes 0.5 40
7011.90.00.00 - Other 0.5 20
7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 70.10 or 70.18).
Page 164 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
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7013.10.00.00 - Of glass-ceramics 0.5 40
- Stemware drinking glasses, other than of glass-ceramics :
7013.22.00.00 - - Of lead crystal 0.5 40
7013.28.00.00 - - Other 0.5 40
- Other drinking glasses, other than of glass ceramics :
7013.33.00.00 - - Of lead crystal 0.5 40
7013.37.00.00 - - Other 0.5 40
- Glassware of a kind used for table (other than drinking glasses) or kitchen 
purposes, other than of glass-ceramics :
7013.41.00.00 - - Of lead crystal 0.5 40
7013.42.00.00 - - Of glass having a linear coefficient of expansion not exceeding 5 x 10-6 per 
Kelvin within a temperature range of 0 °C to 300 °C0.5 40
7013.49.00.00 - - Other 0.5 40
- Other glassware :
7013.91.00.00 - - Of lead crystal 0.5 40
7013.99.00.00 - - Other 0.5 40
7014.00.00.00 Signalling glassware and optical elements of glass (other than those of heading 
70.15), not optically worked.0.5 40
7015 Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollo wed or the like, not optically worked; 
hollow glass spheres and their segments, for the manufacture of such glasses.
7015.10.00.00 - Glasses for corrective spectacles 0.5 25
7015.90.00.00 - Other 0.5 40
7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction 
purposes; glass cubes and other glass smallwares, whether or not on a backing, 
for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms.
7016.10.00.00 - Glass cubes and other glass smallwares, whether or not on a backing, for 
mosaics or similar decorative purposes0.5 40
7016.90.00.00 - Other 0.5 40
7017 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or 
calibrated.
7017.10.00.00 - Of fused quartz or other fused silica US 0.5 7.5 5 2019
7017.20.00.00 - Of other glass having a linear coef ficient of expansion not exceeding 5 x 10-6 
per Kelvin within a temperature range of 0 °C to 300 °C0.5 25
7017.90.00.00 - Other 0.5 30
7018 Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass 
eyes other than prosthetic articles; statuettes and other ornaments of lamp-
worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter.
7018.10.00.00 - Glass beads, imitation pearls, imit ation precious or semi-precious stones and 
similar glass smallwares0.5 40
7018.20.00.00 - Glass microspheres not exceeding 1 mm in diameter 0.5 40
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accession
7018.90.00.00 - Other 0.5 40
7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven 
fabrics).
- Slivers, rovings, yarn and chopped strands :
7019.11.00.00 - - Chopped strands, of a length of not more than 50 mm 0.5 20
7019.12.00.00 - - Rovings 0.5 20
7019.19.00.00 - - Other 0.5 20
- Thin sheets (voiles), webs, mats, mattresses, boards and similar nonwoven 
products :
7019.31.00.00 - - Mats 0.5 40
7019.32.00.00 - - Thin sheets (voiles) 0.5 40
7019.39.00.00 - - Other 0.5 40
7019.40.00.00 - Woven fabrics of rovings 0.5 30
- Other woven fabrics :
7019.51.00.00 - - Of a width not exceeding 30 cm 0.5 30
7019.52.00.00 - - Of a width exceeding 30 cm, plain weave, weighing less than 250 g/m², of 
filaments measuring per single yarn not more than 136 tex0.5 30
7019.59.00.00 - - Other 0.5 30
7019.90.00.00 - Other 0.5 40
7020 Other articles of glass.
7020.00.10.00 - Fishing floats for fishing nets of glass US 0.5 7.5 5 2019
7020.00.90.00 - Other US 0.5 20
71 NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS 
STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, 
AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
7101 Pearls, natural or cultured, whether or not worked or graded but not strung, 
mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport.
7101.10.00.00 - Natural pearls 0.5 25
- Cultured pearls :
7101.21.00.00 - - Unworked 0.5 25
7101.22.00.00 - - Worked 0.5 30
7102 Diamonds, whether or not worked, but not mounted or set.
7102.10.00.00 - Unsorted 0.5 25
- Industrial :
7102.21.00.00 - - Unworked or simply sawn, cleaved or bruted 0.5 25
7102.29.00.00 - - Other 0.5 30
- Non-industrial :
7102.31.00.00 - - Unworked or simply sawn, cleaved or bruted 0.5 25
7102.39.00.00 - - Other 0.5 30
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7103 Precious stones (other than diamonds) and semi-precious stones, whether or not 
worked or graded but not strung, mounted or set; ungraded precious stones 
(other than diamonds) and semi- precious stones, temporarily strung for 
convenience of transport.
7103.10.00.00 - Unworked or simply sawn or roughly shaped 0.5 25
- Otherwise worked :
7103.91.00.00 - - Rubies, sapphires and emeralds 0.5 30
7103.99.00.00 - - Other 0.5 30
7104 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or 
reconstructed precious or semi-precious stones, temporarily strung for 
convenience of transport.
7104.10.00.00 - Piezo-electric quartz 0.5 25
7104.20.00.00 - Other, unworked or simply sawn or roughly shaped 0.5 25
7104.90.00.00 - Other 0.5 25
7105 Dust and powder of natural or synthetic precious or semi- precious stones.
7105.10.00.00 - Of diamonds 0.5 25
7105.90.00.00 - Other 0.5 25
7106 Silver (including silver plated with gold or platinum), unwrought or in semi-
manufactured forms, or in powder form.
7106.10.00.00 - Powder 0.5 25
- Other :
7106.91.00.00 - - Unwrought 0.5 25
7106.92.00.00 - - Semi-manufactured 0.5 30
7107.00.00.00 Base metals clad with silver, not further worked than semi- manufactured. 0.5 30
7108 Gold (including gold plated with platinum) unwrought or in semi-manufactured 
forms, or in powder form.
- Non-monetary :
7108.11.00.00 - - Powder 0.5 25
7108.12.00.00 - - Other unwrought forms 0.5 25
7108.13 - - Other semi-manufactured forms
7108.13.10.00 - - - Gold bullion 0.5 30
7108.13.90.00 - - - Other 0.5 30
7108.20.00.00 - Monetary 0.5 30
7109.00.00.00 Base metals or silver, clad with gold, not further worked than semi-manufactured. 0.5 30
7110 Platinum, unwrought or in semi-manufactured forms, or in powder form.
- Platinum :
7110.11.00.00 - - Unwrought or in powder form 0.5 25
7110.19.00.00 - - Other 0.5 30
- Palladium :
7110.21.00.00 - - Unwrought or in powder form 0.5 25
7110.29.00.00 - - Other 0.5 30
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- Rhodium :
7110.31.00.00 - - Unwrought or in powder form 0.5 25
7110.39.00.00 - - Other 0.5 30
- Iridium, osmium and ruthenium :
7110.41.00.00 - - Unwrought or in powder form 0.5 25
7110.49.00.00 - - Other 0.5 30
7111.00.00.00 Base metals, silver or gold, clad with platinum, not further worked than semi-
manufactured.0.5 30
7112 Waste and scrap of precious metal or of metal clad with precious metal; other 
waste and scrap containing precious metal or precious metal compounds, of a 
kind used principally for the recovery of precious metal.
7112.30.00.00 - Ash containing precious metal or precious metal compounds 0.5 30
- Other :
7112.91.00.00 - - Of gold, including metal clad with gold but excluding sweepings containing 
other precious metals0.5 30
7112.92.00.00 - - Of platinum, including metal clad with platinum but excluding sweepings 
containing other precious metals0.5 30
7112.99.00.00 - - Other 0.5 30
7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with 
precious metal.
- Of precious metal whether or not plated or clad with precious metal :
7113.11.00.00 - - Of silver, whether or not plated or clad with other precious metal 0.5 40
7113.19.00.00 - - Of other precious metal, whether or not plated or clad with precious metal 0.5 40
7113.20.00.00 - Of base metal clad with precious metal 0.5 40
7114 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal 
or of metal clad with precious metal.- Of precious metal whether or not plated or clad with precious metal :
7114.11.00.00 - - Of silver, whether or not plated or clad with other precious metal 0.5 40
7114.19.00.00 - - Of other precious metal, whether or not plated or clad with precious metal 0.5 40
7114.20.00.00 - Of base metal clad with precious metal 0.5 40
7115 Other articles of precious metal or of metal clad with precious metal.
7115.10.00.00 - Catalysts in the form of wire cloth or grill, of platinum 0.5 40
7115.90.00.00 - Other US 0.5 40
7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, 
synthetic or reconstructed).
7116.10.00.00 - Of natural or cultured pearls 0.5 40
7116.20.00.00 - Of precious or semi-precious stones (natural, synthetic or reconstructed) 0.5 40
7117 Imitation jewellery.
- Of base metal, whether or not plated with precious metal :
7117.11.00.00 - - Cuff-links and studs 0.5 40
7117.19.00.00 - - Other 0.5 40
7117.90.00.00 - Other 0.5 40
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7118 Coin.
7118.10.00.00 - Coin (other than gold coin), not being legal tender 0.5 40
7118.90.00.00 - Other 0.5 20
72 IRON AND STEEL
7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms.
7201.10.00.00 - Non-alloy pig iron containing by weight 0.5 % or less of phosphorus 0.5 25
7201.20.00.00 - Non-alloy pig iron containing by weight more than 0.5 % of phosphorus 0.5 25
7201.50.00.00 - Alloy pig iron; spiegeleisen 0.5 25
7202 Ferro-alloys.
- Ferro-manganese :
7202.11.00.00 - - Containing by weight more than 2 % of carbon 0.5 25
7202.19.00.00 - - Other 0.5 25
- Ferro-silicon :
7202.21.00.00 - - Containing by we ight more than 55 % of silicon 0.5 25
7202.29.00.00 - - Other 0.5 25
7202.30.00.00 - Ferro-silico-manganese 0.5 25
- Ferro-chromium :
7202.41.00.00 - - Containing by weight more than 4 % of carbon 0.5 25
7202.49.00.00 - - Other 0.5 25
7202.50.00.00 - Ferro-silico-chromium 0.5 25
7202.60.00.00 - Ferro-nickel 0.5 25
7202.70.00.00 - Ferro-molybdenum 0.5 25
7202.80.00.00 - Ferro-tungsten and ferro-silico-tungsten 0.5 25
- Other :
7202.91.00.00 - - Ferro-titanium and ferro-silico-titanium 0.5 25
7202.92.00.00 - - Ferro-vanadium 0.5 25
7202.93.00.00 - - Ferro-niobium 0.5 25
7202.99.00.00 - - Other 0.5 25
7203 Ferrous products obtained by direct reduction of iron ore and other spongy 
ferrous products, in lumps, pellets or similar forms; iron having a minimum purity 
by weight of 99.94 %, in lumps, pellets or similar forms.
7203.10.00.00 - Ferrous products obtained by direct reduction of iron ore 0.5 25
7203.90.00.00 - Other 0.5 25
7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel.
7204.10.00.00 - Waste and scrap of cast iron 0.5 25
- Waste and scrap of alloy steel :
7204.21.00.00 - - Of stainless steel 0.5 25
7204.29.00.00 - - Other 0.5 25
7204.30.00.00 - Waste and scrap of tinned iron or steel 0.5 25
- Other waste and scrap :
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7204.41.00.00 - - Turnings, shavings, chips, m illing waste, sawdust, filings, trimmings and 
stampings, whether or not in bundles0.5 25
7204.49.00.00 - - Other 0.5 25
7204.50.00.00 - Remelting scrap ingots 0.5 25
7205 Granules and powders, of pig iron, spiegeleisen, iron or steel.
7205.10.00.00 - Granules 0.5 25
- Powders :
7205.21.00.00 - - Of alloy steel 0.5 25
7205.29.00.00 - - Other 0.5 25
7206 Iron and non-alloy steel in ingots or other primary forms (excluding iron of 
heading 72.03).
7206.10.00.00 - Ingots US 0.5 5
7206.90.00.00 - Other 0.5 25
7207 Semi-finished products of iron or non-alloy steel.
- Containing by weight less than 0.25 % of carbon :
7207.11.00.00 - - Of rectangular (including square) cross-section, the width measuring less than 
twice the thicknessUS 0.5 5
7207.12.00.00 - - Other, of rectangular (other than square) cross-section US 0.5 5
7207.19.00.00 - - Other US 0.5 5
7207.20.00.00 - Containing by weight 0.25 % or more of carbon US 0.5 5
7208 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-
rolled, not clad, plated or coated.
7208.10.00.00 - In coils, not further worked than hot-rolled, with patterns in relief US 0.5 5
- Other, in coils, not further worked than hot-rolled, pickled :
7208.25.00.00 - - Of a thickness of 4.75 mm or more US 0.5 5
7208.26.00.00 - - Of a thickness of 3 mm or more but less than 4.75 mm US 0.5 5
7208.27.00.00 - - Of a thickness of less than 3 mm US 0.5 5
- Other, in coils, not further worked than hot-rolled :
7208.36.00.00 - - Of a thickness exceeding 10 mm US 0.5 5
7208.37.00.00 - - Of a thickness of 4.75 mm or more but not exceeding 10 mm US 0.5 5
7208.38.00.00 - - Of a thickness of 3 mm or more but less than 4.75 mm US 0.5 5
7208.39.00.00 - - Of a thickness of less than 3 mm CT, US 0.5 5
7208.40.00.00 - Not in coils, not further worked than hot-rolled, with patterns in relief US 0.5 5
- Other, not in coils, not further worked than hot-rolled :
7208.51.00.00 - - Of a thickness exceeding 10 mm US 0.5 5
7208.52.00.00 - - Of a thickness of 4.75 mm or more but not exceeding 10 mm US 0.5 5
7208.53.00.00 - - Of a thickness of 3 mm or more but less than 4.75 mm US 0.5 10
7208.54.00.00 - - Of a thickness of less than 3 mm US 0.5 10
7208.90.00.00 - Other US 0.5 10
7209 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-
rolled (cold-reduced), not clad, plated or coated.
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- In coils, not further worked than cold-rolled (cold-reduced) :
7209.15.00.00 - - Of a thickness of 3 mm or more US 0.5 5
7209.16.00.00 - - Of a thickness exceeding 1 mm but less than 3 mm US 0.5 5
7209.17.00.00 - - Of a thickness of 0.5 mm or more but not exceeding 1 mm US 0.5 5
7209.18.00.00 - - Of a thickness of less than 0.5 mm US 0.5 5
- Not in coils, not further worked than cold-rolled (cold-reduced) :
7209.25.00.00 - - Of a thickness of 3 mm or more US 0.5 10
7209.26.00.00 - - Of a thickness exceeding 1 mm but less than 3 mm US 0.5 10
7209.27.00.00 - - Of a thickness of 0.5 mm or more but not exceeding 1 mm US 0.5 10
7209.28.00.00 - - Of a thickness of less than 0.5 mm US 0.5 10
7209.90.00.00 - Other US 0.5 10
7210 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, 
plated or coated.
- Plated or coated with tin :
7210.11.00.00 - - Of a thickness of 0.5 mm or more US 0.5 5
7210.12.00.00 - - Of a thickness of less than 0.5 mm US 0.5 5
7210.20.00.00 - Plated or coated with lead, including terne-plate US 0.5 5
7210.30.00.00 - Electrolytically plated or coated with zinc US 0.5 5
- Otherwise plated or coated with zinc :
7210.41.00.00 - - Corrugated US 0.5 20
7210.49.00.00 - - Other US 0.5 20
7210.50.00.00 - Plated or coated with chromium oxides or with chromium and chromium oxides US 0.5 5
- Plated or coated with aluminium :
7210.61 - - Plated or coated with aluminium-zinc alloys
7210.61.10.00 - - - In coils US 0.5 5
7210.61.90.00 - - - Other US 0.5 20
7210.69 - - Other7210.69.10.00 - - - In coils US 0.5 5
7210.69.90.00 - - - Other US 0.5 20
7210.70 - Painted, varnished or coated with plastics7210.70.10.00 - - In coils US 0.5 5
7210.70.90.00 - - Other US 0.5 20
7210.90 - Other7210.90.10.00 - - Corrugated sheets, painted or coated with other materials US 0.5 20
7210.90.90.00 - - Other US 0.5 20
7211 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not 
clad, plated or coated.
- Not further worked than hot-rolled :
7211.13.00.00 - - Rolled on four faces or in a closed box pass, of a width exceeding 150 mm and 
a thickness of not less than 4 mm, not in coils and without patterns in reliefUS 0.5 5
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7211.14.00.00 - - Other, of a thickness of 4.75 mm or more US 0.5 5
7211.19.00.00 - - Other US 0.5 5
- Not further worked than cold-rolled (cold-reduced) :
7211.23.00.00 - - Containing by weight less than 0.25 % of carbon US 0.5 5
7211.29.00.00 - - Other US 0.5 5
7211.90.00.00 - Other US 0.5 5
7212 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, 
clad, plated or coated.
7212.10.00.00 - Plated or coated with tin US 0.5 5
7212.20.00.00 - Electrolytically plated or coated with zinc US 0.5 5
7212.30.00.00 - Otherwise plated or coated with zinc US 0.5 5
7212.40.00.00 - Painted, varnished or coated with plastics US 0.5 5
7212.50.00.00 - Otherwise plated or coated US 0.5 5
7212.60.00.00 - Clad US 0.5 5
7213 Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel.
7213.10.00.00 - Containing indentations, ribs, grooves or other deformations produced during 
the rolling processUS 0.5 5
7213.20 - Other, of free-cutting steel
7213.20.10.00 - - Of circular cross-section measuring not more than   5.5 mm in diameter US 0.5 5
7213.20.90.00 - - Other US 0.5 5
- Other :
7213.91 - - Of circular cross-section measuring less than 14 mm in diameter7213.91.10.00 - - - Of circular cross-section measuring not more than 5.5 mm in diameter US 0.5 5
7213.91.90.00 - - - Other US 0.5 5
7213.99.00.00 - - Other US 0.5 5
7214 Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-
rolled, hot-drawn or hot-extruded, but including those twisted after rolling.
7214.10.00.00 - Forged US 0.5 20
7214.20.00.00 - Containing indentations, ribs, grooves or other deformations produced during 
the rolling process or twisted after rollingUS 0.5 20
7214.30.00.00 - Other, of free-cutting steel US 0.5 20
- Other :
7214.91.00.00 - - Of rectangular (other than square) cross-section US 0.5 20
7214.99.00.00 - - Other US 0.5 20
7215 Other bars and rods of iron or non-alloy steel.
7215.10.00.00 - Of free-cutting steel, not further worked than cold-formed or cold- finished US 0.5 20
7215.50.00.00 - Other, not further worked than cold-formed or cold-finished US 0.5 20
7215.90.00.00 - Other US 0.5 20
7216 Angles, shapes and sections of iron or non-alloy steel.
7216.10.00.00 - U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded, of a 
height of less than 80 mmUS 0.5 20
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- L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a 
height of less than 80 mm :
7216.21.00.00 - - L sections US 0.5 20
7216.22.00.00 - - T sections US 0.5 20
- U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded of a height of 80 mm or more :
7216.31.00.00 - - U sections US 0.5 20
7216.32.00.00 - - I sections US 0.5 20
7216.33.00.00 - - H sections US 0.5 20
7216.40.00.00 - L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a 
height of 80 mm or moreUS 0.5 20
7216.50.00.00 - Other angles, shapes and sections, not further worked than hot- rolled, hot-
drawn or extrudedUS 0.5 20
- Angles, shapes and sections, not further worked than cold-formed or cold-finished :
7216.61.00.00 - - Obtained from flat-rolled products US 0.5 20
7216.69.00.00 - - Other US 0.5 20
- Other :
7216.91.00.00 - - Cold-formed or cold-finished from flat-rolled products US 0.5 20
7216.99.00.00 - - Other US 0.5 20
7217 Wire of iron or non-alloy steel.
7217.10 - Not plated or coated, whether or not polished7217.10.10.00 - - Of circular cross-section measuring not more than  5.5 mm in diameter US 0.5 10
7217.10.90.00 - - Other US 0.5 10
7217.20 - Plated or coated with zinc7217.20.10.00 - - Of circular cross-section measuring not more than  5.5 mm in diameter US 0.5 10
7217.20.90.00 - - Other US 0.5 10
7217.30 - Plated or coated with other base metals7217.30.10.00 - - Of circular cross-section measuring not more than  5.5 mm in diamete US 0.5 10
7217.30.90.00 - - Other US 0.5 10
7217.90 - Other7217.90.10.00 - - Of circular cross-section measuring not more than  5.5 mm in diameter US 0.5 10
7217.90.90.00 - - Other US 0.5 10
7218 Stainless steel in ingots or other primary forms; semi-finished products of 
stainless steel.
7218.10.00.00 - Ingots and other primary forms US 0.5 5
- Other :
7218.91.00.00 - - Of rectangular (other than square) cross-section US 0.5 5
7218.99.00.00 - - Other US 0.5 5
7219 Flat-rolled products of stainless steel, of a width of 600 mm or more.
- Not further worked than hot-rolled, in coils :
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7219.11.00.00 - - Of a thickness exceeding 10 mm US 0.5 5
7219.12.00.00 - - Of a thickness of 4.75 mm or more but not exceeding 10 mm US 0.5 5
7219.13.00.00 - - Of a thickness of 3 mm or more but less than 4.75 mm US 0.5 5
7219.14.00.00 - - Of a thickness of less than 3 mm US 0.5 5
- Not further worked than hot-rolled, not in coils :
7219.21.00.00 - - Of a thickness exceeding 10 mm US 0.5 5
7219.22.00.00 - - Of a thickness of 4.75 mm or more but not exceeding 10 mm US 0.5 5
7219.23.00.00 - - Of a thickness of 3 mm or more but less than 4.75 mm US 0.5 5
7219.24.00.00 - - Of a thickness of less than 3 mm US 0.5 5
- Not further worked than cold-rolled (cold-reduced) :
7219.31.00.00 - - Of a thickness of 4.75 mm or more US 0.5 5
7219.32.00.00 - - Of a thickness of 3 mm or more but less than 4.75 mm US 0.5 5
7219.33.00.00 - - Of a thickness exceeding 1 mm but less than 3 mm US 0.5 5
7219.34.00.00 - - Of a thickness of 0.5 mm or more but not exceeding 1 mm US 0.5 5
7219.35.00.00 - - Of a thickness of less than 0.5 mm US 0.5 5
7219.90.00.00 - Other US 0.5 5
7220 Flat-rolled products of stainless steel, of a width of less than 600 mm.
- Not further worked than hot-rolled :
7220.11.00.00 - - Of a thickness of 4.75 mm or more US 0.5 5
7220.12.00.00 - - Of a thickness of less than 4.75 mm US 0.5 5
7220.20.00.00 - Not further worked than cold-rolled (cold-reduced) US 0.5 5
7220.90.00.00 - Other US 0.5 5
7221.00.00.00 Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel. US 0.5 5
7222 Other bars and rods of stainless steel; angles, shapes and sections of stainless 
steel.
- Bars and rods, not further worked than hot-rolled, hot-drawn or extruded :
7222.11.00.00 - - Of circular cross-section US 0.5 10
7222.19.00.00 - - Other US 0.5 10
7222.20.00.00 - Bars and rods, not further worked than cold-formed or cold-finished US 0.5 10
7222.30.00.00 - Other bars and rods US 0.5 10
7222.40.00.00 - Angles, shapes and sections US 0.5 10
7223.00.00.00 Wire of stainless steel. US 0.5 10
7224 Other alloy steel in ingots or other primary forms; semi-finished products of other 
alloy steel.
7224.10.00.00 - Ingots and other primary forms US 0.5 5
7224.90.00.00 - Other US 0.5 5
7225 Flat-rolled products of other alloy steel, of a width of 600 mm or more.
- Of silicon-electrical steel :
7225.11.00.00 - - Grain-oriented US 0.5 5
7225.19.00.00 - - Other US 0.5 5
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7225.30.00.00 - Other, not further worked than hot-rolled, in coils US 0.5 5
7225.40.00.00 - Other, not further worked than hot-rolled, not in coils US 0.5 5
7225.50.00.00 - Other, not further worked than cold-rolled (cold-reduced) US 0.5 5
- Other :
7225.91.00.00 - - Electrolytically plated or coated with zinc US 0.5 5
7225.92.00.00 - - Otherwise plated or coated with zinc US 0.5 5
7225.99.00.00 - - Other US 0.5 5
7226 Flat-rolled products of other alloy steel, of a width of less than 600 mm.
- Of silicon-electrical steel :
7226.11.00.00 - - Grain-oriented US 0.5 5
7226.19.00.00 - - Other US 0.5 5
7226.20.00.00 - Of high speed steel US 0.5 5
- Other :
7226.91.00.00 - - Not further worked than hot-rolled US 0.5 5
7226.92.00.00 - - Not further worked than cold-rolled (cold-reduced) US 0.5 5
7226.99.00.00 - - Other US 0.5 5
7227 Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel.
7227.10.00.00 - Of high speed steel US 0.5 5
7227.20.00.00 - Of silico-manganese steel US 0.5 5
7227.90.00.00 - Other US 0.5 5
7228 Other bars and rods of other alloy st eel; angles, shapes and sections, of other 
alloy steel; hollow drill bars and rods, of alloy or non-alloy steel.
7228.10.00.00 - Bars and rods, of high speed steel US 0.5 20
7228.20.00.00 - Bars and rods, of silico-manganese steel US 0.5 20
7228.30.00.00 - Other bars and rods, not further worked than hot-rolled, hot-drawn or extruded US 0.5 20
7228.40.00.00 - Other bars and rods, not further worked than forged US 0.5 20
7228.50.00.00 - Other bars and rods, not further worked than cold-formed or cold- finished US 0.5 20
7228.60.00.00 - Other bars and rods US 0.5 20
7228.70.00.00 - Angles, shapes and sections US 0.5 20
7228.80.00.00 - Hollow drill bars and rods US 0.5 20
7229 Wire of other alloy steel.
7229.20.00.00 - Of silico-manganese steel US 0.5 10
7229.90.00.00 - Other US 0.5 10
73 ARTICLES OF IRON OR STEEL
7301 Sheet piling of iron or steel, whether  or not drilled, punched or made from 
assembled elements; welded angles, shapes and sections, of iron or steel.
7301.10.00.00 - Sheet piling US 0.5 10
7301.20.00.00 - Angles, shapes and sections US 0.5 20
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7302 Railway or tramway track construction material of iron or steel, the following : 
rails, check-rails and rack rails, switch blades, crossing frogs, point rods and 
other crossing pieces, sleepers (cross-t ies), fish-plates, chairs, chair wedges, 
sole plates (base plates), rail clips, bedplates, ties and other material specialized 
for jointing or fixing rails.
7302.10.00.00 - Rails US 0.5 5
7302.30.00.00 - Switch blades, crossing frogs, point rods and other crossing pieces US 0.5 15
7302.40.00.00 - Fish-plates and sole plates US 0.5 5
7302.90.00.00 - Other US 0.5 5
7303 Tubes, pipes and hollow profiles, of cast iron.
7303.00.10.00 - Of a kind used for supplies under pressure US 0.5 10
7303.00.90.00 - Other US 0.5 20
7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel.
- Line pipe of a kind used for oil or gas pipelines :
7304.11.00.00 - - Of stainless steel US 0.5 5
7304.19.00.00 - - Other US 0.5 5
- Casing, tubing and drill pipe, of a kind used in drilling for oil or gas :
7304.22.00.00 - - Drill pipe of stainless steel US 0.5 5
7304.23.00.00 - - Other drill pipe US 0.5 5
7304.24.00.00 - - Other, of stainless steel US 0.5 5
7304.29.00.00 - - Other US 0.5 5
- Other, of circular cross-section, of iron or non-alloy steel :
7304.31 - - Cold-drawn or cold-rolled (cold-reduced)
7304.31.10.00 - - - Of a kind used for supplies under pressure US 0.5 10
7304.31.20.00 - - - Of a kind used for the manufacture of bicycles and  motorcycle frames US 0.5 5
7304.31.90.00 - - - Other US 0.5 20
7304.39 - - Other
7304.39.10.00 - - - Of a kind used for supplies under pressure US 0.5 10
7304.39.20.00 - - - Of a kind used for the manufacture of bicycles and  motorcycle frames US 0.5 5
7304.39.90.00 - - - Other US 0.5 20
- Other, of circular cross-section, of stainless steel :
7304.41 - - Cold-drawn or cold-rolled (cold-reduced)
7304.41.10.00 - - - Of a kind used for supplies under pressure US 0.5 10
7304.41.90.00 - - - Other US 0.5 20
7304.49 - - Other7304.49.10.00 - - - Of a kind used for supplies under pressure US 0.5 10
7304.49.90.00 - - - Other US 0.5 20
- Other, of circular cross-section, of other alloy steel :
7304.51 - - Cold-drawn or cold-rolled (cold-reduced)
7304.51.10.00 - - - Of  a kind used for supplies under pressure US 0.5 10
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7304.51.90.00 - - - Other US 0.5 20
7304.59 - - Other
7304.59.10.00 - - - Of  a kind used for supplies under                      pressure US 0.5 10
7304.59.90.00 - - - Other US 0.5 20
7304.90.00.00 - Other US 0.5 20
7305 Other tubes and pipes (for example, welded, riveted or similarly closed), having 
circular cross-sections, the external diam eter of which exceeds 406.4 mm, of iron 
or steel.
- Line pipe of a kind used for oil or gas pipelines :
7305.11.00.00 - - Longitudinally submerged arc welded US 0.5 10
7305.12.00.00 - - Other, longitudinally welded US 0.5 5
7305.19.00.00 - - Other US 0.5 5
7305.20.00.00 - Casing of a kind used in drilling for oil or gas US 0.5 5
- Other, welded :
7305.31 - - Longitudinally welded
7305.31.10.00 - - - Of  a kind used for supplies under pressure US 0.5 10
7305.31.90.00 - - - Other US 0.5 20
7305.39 - - Other7305.39.10.00 - - - Of a kind used for supplies under pressure US 0.5 10
7305.39.90.00 - - - Other US 0.5 20
7305.90 - Other7305.90.10.00 - - Of  a kind used for supplies under pressure US 0.5 10
7305.90.90.00 - - Other US 0.5 20
7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, 
riveted or similarly closed), of iron or steel.
- Line pipe of a kind used for oil or gas pipelines :
7306.11.00.00 - - Welded, of stainless steel US 0.5 5
7306.19.00.00 - - Other US 0.5 5
- Casing and tubing of a kind used in drilling for oil or gas :
7306.21.00.00 - - Welded, of stainless steel US 0.5 5
7306.29.00.00 - - Other US 0.5 5
7306.30 - Other, welded, of circular cross-section, of iron or non-alloy steel
7306.30.10.00 - - Of a kind used for supplies under pressure US 0.5 10
7306.30.90.00 - - Other US 0.5 20
7306.40 - Other, welded, of circular cross-section, of stainless steel7306.40.10.00 - - Of a kind used for supplies under pressure US 0.5 10
7306.40.90.00 - - Other US 0.5 20
7306.50 - Other, welded, of circular cross-section, of other alloy steel7306.50.10.00 - - Of a kind used for supplies under pressure US 0.5 10
7306.50.90.00 - - Other US 0.5 20
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- Other, welded, of non-circular cross-section :
7306.61.00.00 - - Of square or rectangular cross-section US 0.5 20
7306.69.00.00 - - Of other non-circular cross-section US 0.5 20
7306.90.00.00 - Other US 0.5 20
7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel.
- Cast fittings :
7307.11 - - Of non-malleable cast iron
7307.11.10.00 - - - Of a kind used for supplies under pressure 0.5 30
7307.11.90.00 - - - Other 0.5 40
7307.19.00.00 - - Other 0.5 40
- Other, of stainless steel :
7307.21.00.00 - - Flanges 0.5 40
7307.22.00.00 - - Threaded elbows, bends and sleeves US 0.5 20
7307.23.00.00 - - Butt welding fittings 0.5 40
7307.29.00.00 - - Other 0.5 40
- Other :
7307.91.00.00 - - Flanges 0.5 40
7307.92.00.00 - - Threaded elbows, bends and sleeves US 0.5 20
7307.93.00.00 - - Butt welding fittings 0.5 40
7307.99.00.00 - - Other 0.5 40
7308 Structures (excluding prefabricated buildings of heading 94.06) and parts of 
structures (for example, bridges and bridge-sections, lock-gates, towers, lattice 
masts, roofs, roofing frame-works, doors and windows and their frames and 
thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in 
structures, of iron or steel.
7308.10.00.00 - Bridges and bridge-sections US 0.5 5
7308.20 - Towers and lattice masts
7308.20.10.00 - - Of a kind used for the transportation of electricity US 0.5 5
7308.20.90.00 - - Other US 0.5 5
7308.30.00.00 - Doors, windows and their frames and thresholds for doors US 0.5 20
7308.40.00.00 - Equipment for scaffolding, shuttering, propping or pitpropping US 0.5 5
7308.90 - Other
7308.90.10.00 - - Poles with or without lighting fittings of a height of 8 m or more US 0.5 5
7308.90.9 - - Other:
7308.90.91.00 - - - Metallic pipes US 0.5 20
7308.90.99.00 - - - Other US 0.5 5
7309 Reservoirs, tanks, vats and similar containers for any material (other than 
compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, 
whether or not lined or heat-insulated, but not fitted with mechanical or thermal 
equipment.
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7309.00.10.00 - Reservoirs, tanks, tubs of a minimum capacity of 50,000 l US 0.5 20
7309.00.90.00 - Other US 0.5 20
7310 Tanks, casks, drums, cans, boxes and similar containers, for any material (other 
than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 
300 l, whether or not lined or heat- insulated, but not fitted with mechanical or 
thermal equipment.
7310.10.00.00 - Of a capacity of 50 l or more US 0.5 25
- Of a capacity of less than 50 l :
7310.21.00.00 - - Cans which are to be closed by soldering or crimping 0.5 40
7310.29.00.00 - - Other 0.5 40
7311.00.00.00 Containers for compressed or liquefied gas, of iron or steel. 0.5 40
7312 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, 
not electrically insulated.
7312.10 - Stranded wire, ropes and cables
7312.10.10.00 - - Stranded wire and cables for bicycles and  motorcycles US 0.5 10
7312.10.9 - - Other:
7312.10.91.00 - - - Other galvanised steel electric cables US 0.5 10
7312.10.99.00 - - - Other US 0.5 20
7312.90.00.00 - Other US 0.5 20
7313.00.00.00 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and 
loosely twisted double wire, of a kind used for fencing, of iron or steel.US 0.5 20
7314 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; 
expanded metal of iron or steel.
- Woven cloth :
7314.12.00.00 - - Endless bands for machinery, of stainless steel US 0.5 20
7314.14.00.00 - - Other woven cloth, of stainless steel US 0.5 20
7314.19.00.00 - - Other US 0.5 20
7314.20.00.00 - Grill, netting and fencing, welded at the intersection, of wire with a maximum 
cross-sectional dimension of 3 mm or more and having a mesh size of 100 cm² or 
moreUS 0.5 20
- Other grill, netting and fencing, welded at the intersection :
7314.31.00.00 - - Plated or coated with zinc US 0.5 20
7314.39.00.00 - - Other US 0.5 20
- Other cloth, grill, netting and fencing :
7314.41.00.00 - - Plated or coated with zinc US 0.5 20
7314.42.00.00 - - Coated with plastics US 0.5 20
7314.49.00.00 - - Other US 0.5 20
7314.50.00.00 - Expanded metal US 0.5 20
7315 Chain and parts thereof, of iron or steel.
- Articulated link chain and parts thereof :
7315.11 - - Roller chain
7315.11.10.00 - - - For bicycles and motorcycles 0.5 30
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7315.11.90.00 - - - Other 0.5 40
7315.12.00.00 - - Other chain 0.5 40
7315.19 - - Parts
7315.19.10.00 - - - Shackles 0.5 30
7315.19.90.00 - - - Other 0.5 30
7315.20.00.00 - Skid chain 0.5 40
- Other chain :
7315.81.00.00 - - Stud-link 0.5 40
7315.82.00.00 - - Other, welded link US 0.5 40
7315.89.00.00 - - Other 0.5 40
7315.90.00.00 - Other parts 0.5 40
7316.00.00.00 Anchors, grapnels and parts thereof, of iron or steel. 0.5 40
7317 Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 
83.05) and similar articles, of iron or steel, whether or not with heads of other 
material, but excluding such articles with heads of copper.
7317.00.10.00 - Nails and corrugated nails US 0.5 20
7317.00.90.00 - Other US 0.5 20
7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, 
washers (including spring washers) an d similar articles, of iron or steel.
- Threaded articles :
7318.11.00.00 - - Coach screws US 0.5 40
7318.12.00.00 - - Other wood screws 0.5 40
7318.13.00.00 - - Screw hooks and screw rings 0.5 40
7318.14.00.00 - - Self-tapping screws 0.5 40
7318.15.00.00 - - Other screws and bolts, whether or not with their nuts or washers CT 0.5 30
7318.16.00.00 - - Nuts 0.5 40
7318.19.00.00 - - Other 0.5 40
- Non-threaded articles :
7318.21.00.00 - - Spring washers and other lock washers 0.5 40
7318.22.00.00 - - Other washers 0.5 40
7318.23.00.00 - - Rivets 0.5 40
7318.24.00.00 - - Cotters and cotter-pins 0.5 40
7318.29.00.00 - - Other 0.5 40
7319 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.
7319.40.00.00 - Safety pins and other pins 0.5 40
7319.90.00.00 - Other 0.5 40
7320 Springs and leaves for springs, of iron or steel.
7320.10.00.00 - Leaf-springs and leaves therefor 0.5 40
7320.20.00.00 - Helical springs 0.5 40
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7320.90.00.00 - Other 0.5 40
7321 Stoves, ranges, grates, cookers (including those with subsidiary boilers for 
central heating), barbecues, braziers, gas-rings, plate warmers and similar non-
electric domestic appliances, and parts thereof, of iron or steel.
- Cooking appliances and plate warmers :
7321.11 - - For gas fuel or for both gas and other fuels
7321.11.1 - - - With a maximum of two burners:
7321.11.11.00 - - - - Presented CKD  of  a kind used in the assembly industry 0.5 40
7321.11.19.00 - - - - Other 0.5 40
7321.11.9 - - - Other:7321.11.91.00 - - - - Presented CKD of a kind used in the assembly industry 0.5 40
7321.11.99.00 - - - - Other 0.5 40
7321.12 - - For liquid fuel7321.12.10.00 - - - With a maximum of two burners 0.5 40
7321.12.90.00 - - - Other 0.5 40
7321.19.00.00 - - Other, including appliances for solid fuel 0.5 40
- Other appliances :
7321.81.00.00 - - For gas fuel or for both gas and other fuels 0.5 40
7321.82.00.00 - - For liquid fuel 0.5 40
7321.89.00.00 - - Other, including appliances for solid fuel 0.5 40
7321.90.00.00 - Parts 0.5 30
7322 Radiators for central heating, not electrically heated, and parts thereof, of iron or 
steel; air heaters and hot air distributors (including distributors which can also 
distribute fresh or conditioned air), not electrically heated, incorporating a motor- 
driven fan or blower, and parts thereof, of iron or steel.
- Radiators and parts thereof :
7322.11.00.00 - - Of cast iron 0.5 40
7322.19.00.00 - - Other 0.5 40
7322.90.00.00 - Other US 0.5 20
7323 Table, kitchen or other household articles and parts thereof, of iron or steel; iron 
or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of 
iron or steel.
7323.10.00.00 - Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the 
like0.5 40
- Other :
7323.91.00.00 - - Of cast iron, not enamelled 0.5 40
7323.92.00.00 - - Of cast iron, enamelled US 0.5 40
7323.93.00.00 - - Of stainless steel 0.5 40
7323.94.00.00 - - Of iron (other than cast iron) or steel, enamelled 0.5 40
7323.99 - - Other
7323.99.10.00 - - - Galvanised articles 0.5 40
7323.99.90.00 - - - Other 0.5 40
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7324 Sanitary ware and parts thereof, of iron or steel.
7324.10.00.00 - Sinks and wash basins, of stainless steel US 0.5 20
- Baths :
7324.21.00.00 - - Of cast iron, whether or not enamelled 0.5 40
7324.29.00.00 - - Other 0.5 40
7324.90 - Other, including parts
7324.90.10.00 - - Enamelled US 0.5 20
7324.90.20.00 - - Galvanised US 0.5 20
7324.90.90.00 - - Other US 0.5 20
7325 Other cast articles of iron or steel.
7325.10.00.00 - Of non-malleable cast iron 0.5 40
- Other :
7325.91.00.00 - - Grinding balls and similar articles for mills 0.5 25
7325.99 - - Other7325.99.10.00 - - - Accessories for electrical installations 0.5 40
7325.99.90.00 - - - Other 0.5 40
7326 Other articles of iron or steel.
- Forged or stamped, but not further worked :
7326.11.00.00 - - Grinding balls and similar articles for mills 0.5 25
7326.19.00.00 - - Other 0.5 40
7326.20 - Articles of iron or steel wire7326.20.10.00 - - Monofilament rods for tyres US 0.5 10
7326.20.90.00 - - Other US 0.5 20
7326.90 - Other7326.90.10.00 - - Accessories for the transmission of electrical energy 0.5 40
7326.90.90.00 - - Other 0.5 40
74 COPPER AND ARTICLES THEREOF
7401.00.00.00 Copper mattes; cement copper (precipitated copper). 0.5 25
7402.00.00.00 Unrefined copper; copper anodes for electrolytic refining. 0.5 25
7403 Refined copper and copper alloys, unwrought.- Refined copper :
7403.11.00.00 - - Cathodes and sections of cathodes 0.5 25
7403.12.00.00 - - Wire-bars 0.5 25
7403.13.00.00 - - Billets 0.5 25
7403.19.00.00 - - Other 0.5 25
- Copper alloys :
7403.21.00.00 - - Copper-zinc base alloys (brass) 0.5 25
7403.22.00.00 - - Copper-tin base alloys (bronze) 0.5 25
7403.29.00.00 - - Other copper alloys (other than master alloys of heading 74.05) 0.5 25
Page 182 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
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GATT ScheduleEarlier INRsPresent 
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Bound 
rateBound rate at 
date of 
accession
7404.00.00.00 Copper waste and scrap. 0.5 25
7405.00.00.00 Master alloys of copper. 0.5 25
7406 Copper powders and flakes.
7406.10.00.00 - Powders of non-lamellar structure 0.5 25
7406.20.00.00 - Powders of lamellar structure; flakes 0.5 25
7407 Copper bars, rods and profiles.
7407.10.00.00 - Of refined copper 0.5 25
- Of copper alloys :
7407.21.00.00 - - Of copper-zinc base alloys (brass) 0.5 25
7407.29.00.00 - - Other 0.5 25
7408 Copper wire.
- Of refined copper :
7408.11.00.00 - - Of which the maximum cross-sectional dimension exceeds 6 mm 0.5 25
7408.19.00.00 - - Other 0.5 40
- Of copper alloys :
7408.21.00.00 - - Of copper-zinc base alloys (brass) 0.5 25
7408.22.00.00 - - Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys 
(nickel silver)0.5 25
7408.29.00.00 - - Other 0.5 25
7409 Copper plates, sheets and strip, of a thickness exceeding 0.15 mm.
- Of refined copper :
7409.11.00.00 - - In coils 0.5 30
7409.19.00.00 - - Other 0.5 30
- Of copper-zinc base alloys (brass) :
7409.21.00.00 - - In coils 0.5 30
7409.29.00.00 - - Other 0.5 30
- Of copper-tin base alloys (bronze) :
7409.31.00.00 - - In coils 0.5 30
7409.39.00.00 - - Other 0.5 30
7409.40.00.00 - Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys 
(nickel silver)0.5 30
7409.90.00.00 - Of other copper alloys 0.5 30
7410 Copper foil (whether or not printed or backed with paper, paperboard, plastics or 
similar backing materials) of a thickness (excluding any backing) not exceeding 
0.15 mm.
- Not backed :
7410.11.00.00 - - Of refined copper 0.5 30
7410.12.00.00 - - Of copper alloys 0.5 30
- Backed :
7410.21.00.00 - - Of refined copper 0.5 30
Page 183 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
7410.22.00.00 - - Of copper alloys 0.5 30
7411 Copper tubes and pipes.
7411.10.00.00 - Of refined copper 0.5 40
- Of copper alloys :
7411.21.00.00 - - Of copper-zinc base alloys (brass) 0.5 40
7411.22.00.00 - - Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys 
(nickel silver)0.5 40
7411.29.00.00 - - Other 0.5 40
7412 Copper tube or pipe fittings (for example, couplings, elbows, sleeves).
7412.10.00.00 - Of refined copper 0.5 40
7412.20.00.00 - Of copper alloys 0.5 40
7413.00.00.00 Stranded wire, cables, plaited bands and the like, of copper, not electrically 
insulated.US 0.5 20
7415 Nails, tacks, drawing pins, staples (other  than those of heading 83.05) and similar 
articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, 
screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and 
similar articles, of copper.
7415.10.00.00 - Nails and tacks, drawing pins, staples and similar articles 0.5 40
- Other articles, not threaded :
7415.21.00.00 - - Washers (including spring washers) 0.5 40
7415.29.00.00 - - Other 0.5 40
- Other threaded articles :
7415.33.00.00 - - Screws; bolts and nuts 0.5 40
7415.39.00.00 - - Other 0.5 40
7418 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.
7418.10.00.00 - Table, kitchen or other household articles and parts thereof; pot scourers and 
scouring or polishing pads, gloves and the like0.5 40
7418.20.00.00 - Sanitary ware and parts thereof 0.5 40
7419 Other articles of copper.
7419.10.00.00 - Chain and parts thereof 0.5 40
- Other :
7419.91.00.00 - - Cast, moulded, stamped or forged, but not further worked 0.5 40
7419.99 - - Other
7419.99.10.00 - - - Reservoirs, tanks and other containers 0.5 40
7419.99.20.00 - - - Accessories for the   transmission of       electrical energy 0.5 40
7419.99.90.00 - - - Other 0.5 40
75 NICKEL AND ARTICLES THEREOF
7501 Nickel mattes, nickel oxide sinters and other intermediate products of nickel 
metallurgy.
7501.10.00.00 - Nickel mattes 0.5 25
Page 184 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
7501.20.00.00 - Nickel oxide sinters and other intermediate products of nickel metallurgy 0.5 25
7502 Unwrought nickel.
7502.10.00.00 - Nickel, not alloyed 0.5 25
7502.20.00.00 - Nickel alloys 0.5 25
7503.00.00.00 Nickel waste and scrap. 0.5 25
7504.00.00.00 Nickel powders and flakes. 0.5 25
7505 Nickel bars, rods, profiles and wire.
- Bars, rods and profiles :
7505.11.00.00 - - Of nickel, not alloyed 0.5 30
7505.12.00.00 - - Of nickel alloys 0.5 30
- Wire :
7505.21.00.00 - - Of nickel, not alloyed 0.5 30
7505.22.00.00 - - Of nickel alloys 0.5 30
7506 Nickel plates, sheets, strip and foil.
7506.10.00.00 - Of nickel, not alloyed 0.5 40
7506.20.00.00 - Of nickel alloys 0.5 40
7507 Nickel tubes, pipes and tube or pipe fitt ings (for example, couplings, elbows, 
sleeves).
- Tubes and pipes :
7507.11.00.00 - - Of nickel, not alloyed 0.5 40
7507.12.00.00 - - Of nickel alloys 0.5 40
7507.20.00.00 - Tube or pipe fittings 0.5 40
7508 Other articles of nickel.
7508.10.00.00 - Cloth, grill and netting, of nickel wire 0.5 40
7508.90 - Other
7508.90.10.00 - - Frames for textile designs 0.5 30
7508.90.90.00 - - Other 0.5 40
76 ALUMINIUM AND ARTICLES THEREOF
7601 Unwrought aluminium.
7601.10.00.00 - Aluminium, not alloyed 0.5 25
7601.20.00.00 - Aluminium alloys 0.5 25
7602.00.00.00 Aluminium waste and scrap. 0.5 25
7603 Aluminium powders and flakes.
7603.10.00.00 - Powders of non-lamellar structure 0.5 25
7603.20.00.00 - Powders of lamellar structure; flakes 0.5 25
7604 Aluminium bars, rods and profiles.
7604.10.00.00 - Of aluminium, not alloyed 0.5 30
- Of aluminium alloys :
7604.21.00.00 - - Hollow profiles 0.5 30
Page 185 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
7604.29.00.00 - - Other 0.5 30
7605 Aluminium wire.
- Of aluminium, not alloyed :
7605.11.00.00 - - Of which the maximum cross-sectional dimension exceeds 7 mm 0.5 25
7605.19.00.00 - - Other 0.5 30
- Of aluminium alloys :
7605.21.00.00 - - Of which the maximum cross-sectional dimension exceeds 7 mm 0.5 30
7605.29.00.00 - - Other 0.5 30
7606 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm.
- Rectangular (including square) :
7606.11 - - Of aluminium, not alloyed7606.11.10.00 - - - Corrugated 0.5 40
7606.11.90.00 - - - Other 0.5 25
7606.12 - - Of aluminium alloys7606.12.10.00 - - - Corrugated 0.5 40
7606.12.90.00 - - - Other 0.5 25
- Other :
7606.91 - - Of aluminium, not alloyed7606.91.10.00 - - - Corrugated 0.5 40
7606.91.9 - - - Other :7606.91.91.00 - - - - Painted, coated or varnished 0.5 25
7606.91.99.00 - - - - Other 0.5 25
7606.92 - - Of aluminium alloys7606.92.10.00 - - - Corrugated 0.5 40
7606.92.9 - - - Other:
7606.92.91.00 - - - - Painted, coated or varnished 0.5 25
7606.92.99.00 - - - - Other 0.5 25
7607 Aluminium foil (whether or not printed or backed with paper, paperboard, plastics 
or similar backing materials) of a thickness (excluding any backing) not 
exceeding 0.2 mm.
- Not backed :
7607.11.00.00 - - Rolled but not further worked US 0.5 20
7607.19 - - Other
7607.19.10.00 - - - Printed 0.5 30
7607.19.90.00 - - - Other 0.5 30
7607.20 - Backed7607.20.10.00 - - Printed 0.5 30
7607.20.90.00 - - Other 0.5 30
7608 Aluminium tubes and pipes.
7608.10.00.00 - Of aluminium, not alloyed US 0.5 20
Page 186 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
7608.20.00.00 - Of aluminium alloys US 0.5 29 20 2019
7609.00.00.00 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves). 0.5 40
7610 Aluminium structures (excluding prefabricated buildings of heading 94.06) and 
parts of structures (for example, bridges and bridge-sections, towers, lattice 
masts, roofs, roofing frameworks, doors and windows and their frames and 
thresholds for doors, balustrades, pilla rs and columns); aluminium plates, rods, 
profiles, tubes and the like, prepared for use in structures.
7610.10.00.00 - Doors, windows and their frames and thresholds for doors 0.5 40
7610.90.00.00 - Other 0.5 40
7611.00.00.00 Aluminium reservoirs, tanks, vats and similar containers, for any material (other 
than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not 
lined or heat-insulated, but not fitted with mechanical or thermal equipment.0.5 40
7612 Aluminium casks, drums, cans, boxes a nd similar containers (including rigid or 
collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 l, whether or not lined or heat-
insulated, but not fitted with mechanical or thermal equipment.
7612.10.00.00 - Collapsi ble tubular containers 0.5 40
7612.90 - Other
7612.90.10.00 - - Cans 0.5 30
7612.90.90.00 - - Other 0.5 40
7613.00.00.00 Aluminium containers for compressed or liquefied gas. 0.5 40
7614 Stranded wire, cables, plaited bands and the like, of aluminium, not electrically 
insulated.
7614.10.00.00 - With steel core 0.5 40
7614.90 - Other7614.90.10.00 - - Aluminium neutral conductors with lead waterproof sheath 0.5 30
7614.90.90.00 - - Other 0.5 40
7615 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.
7615.10 - Table, kitchen or other household articles and parts thereof; pot scourers and 
scouring or polishing pads, gloves and the like
7615.10.10.00 - - Pot scourers and scouring or polishing pads, gloves and the like 0.5 40
7615.10.90.00 - - Other 0.5 40
7615.20.00.00 - Sanitary ware and parts thereof 0.5 40
7616 Other articles of aluminium.
7616.10.00.00 - Nails, tacks, staples (other than those of heading 83.05), screws, bolts, nuts, 
screw hooks, rivets, cotters, cotter-pins, washers and similar articles0.5 40
- Other :
7616.91.00.00 - - Cloth, grill, netting and fencing, of aluminium wire 0.5 40
7616.99 - - Other
7616.99.10.00 - - - Accessories for the transmission of electrical energy 0.5 40
7616.99.90.00 - - - Other 0.5 40
78 LEAD AND ARTICLES THEREOF
Page 187 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
7801 Unwrought lead.
7801.10.00.00 - Refined lead 0.5 25
- Other :
7801.91.00.00 - - Containing by weight antimony as the principal other element 0.5 25
7801.99.00.00 - - Other 0.5 25
7802.00.00.00 Lead waste and scrap. 0.5 25
7804 Lead plates, sheets, strip and foil; lead powders and flakes.
- Plates, sheets, strip and foil :
7804.11.00.00 - - Sheets, strip and foil of a thickness (excluding any backing) not exceeding 0.2 
mm0.5 30
7804.19.00.00 - - Other 0.5 30
7804.20.00.00 - Powders and flakes 0.5 25
7806 Other articles of lead.
7806.00.10.00 - Bars, rods, profiles, and wire 0.5 40
7806.00.20.00 - Lead Weights for fishing nets 0.5 25
7806.00.90.00 - Other 0.5 40
79 ZINC AND ARTICLES THEREOF
7901 Unwrought zinc.- Zinc, not alloyed :
7901.11.00.00 - - Containing by weight 99.99 % or more of zinc 0.5 25
7901.12.00.00 - - Containing by weight less than 99.99 % of zinc 0.5 25
7901.20.00.00 - Zinc alloys 0.5 25
7902.00.00.00 Zinc waste and scrap. 0.5 25
7903 Zinc dust, powders and flakes.
7903.10.00.00 - Zinc dust 0.5 25
7903.90.00.00 - Other 0.5 25
7904.00.00.00 Zinc bars, rods, profiles and wire. 0.5 40
7905.00.00.00 Zinc plates, sheets, strip and foil. 0.5 30
7907 Other articles of zinc.
7907.00.10.00 - Zinc pastilles, other than squares or rectangles 0.5 40
7907.00.90.00 - Other 0.5 40
80 TIN AND ARTICLES THEREOF
8001 Unwrought tin.
8001.10.00.00 - Tin, not alloyed 0.5 25
8001.20.00.00 - Tin alloys 0.5 25
8002.00.00.00 Tin waste and scrap. 0.5 25
8003.00.00.00 Tin bars, rods, profiles and wire. 0.5 40
8007.00.00.00 Other articles of tin. 0.5 40
81 OTHER BASE METALS; CERMETS; ARTICLES THEREOF
Page 188 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
8101 Tungsten (wolfram) and articles thereof, including waste and scrap.
8101.10.00.00 - Powders 0.5 25
- Other :
8101.94.00.00 - - Unwrought tungsten, including bars and rods obtained simply by sintering 0.5 25
8101.96.00.00 - - Wire 0.5 30
8101.97.00.00 - - Waste and scrap 0.5 25
8101.99 - - Other
8101.99.10.00 - - - Bars and rods, other than those obtained simply by sintering, profiles, plates, 
sheets, strip and foil0.5 30
8101.99.90.00 - - - Other 0.5 25
8102 Molybdenum and articles thereof, including waste and scrap.
8102.10.00.00 - Powders 0.5 25
- Other :
8102.94.00.00 - - Unwrought molybdenum, including bars and rods obtained simply by sintering 0.5 25
8102.95.00.00 - - Bars and rods, other than those obtained simply by sintering, profiles, plates, 
sheets, strip and foil0.5 30
8102.96.00.00 - - Wire 0.5 30
8102.97.00.00 - - Waste and scrap 0.5 25
8102.99.00.00 - - Other 0.5 40
8103 Tantalum and articles thereof, including waste and scrap.
8103.20.00.00 - Unwrought tantalum, including bars and rods obtained simply by sintering; 
powders0.5 25
8103.30.00.00 - Waste and scrap 0.5 25
8103.90.00.00 - Other 0.5 40
8104 Magnesium and articles thereof, including waste and scrap.- Unwrought magnesium :
8104.11.00.00 - - Containing at least 99.8 % by weight of magnesium 0.5 25
8104.19.00.00 - - Other 0.5 25
8104.20.00.00 - Waste and scrap 0.5 25
8104.30.00.00 - Raspings, turnings and gr anules, graded according to size; powders 0.5 25
8104.90.00.00 - Other 0.5 40
8105 Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and 
articles thereof, including waste and scrap.
8105.20.00.00 - Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought 
cobalt; powders0.5 25
8105.30.00.00 - Waste and scrap 0.5 25
8105.90.00.00 - Other 0.5 25
8106.00.00.00 Bismuth and articles thereof, including waste and scrap. 0.5 40
8107 Cadmium and articles thereof, including waste and scrap.
8107.20.00.00 - Unwrought cadmium; powders 0.5 25
8107.30.00.00 - Waste and scrap 0.5 25
Page 189 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
8107.90.00.00 - Other 0.5 40
8108 Titanium and articles thereof, including waste and scrap.
8108.20.00.00 - Unwrought titanium; powders 0.5 25
8108.30.00.00 - Waste and scrap 0.5 25
8108.90.00.00 - Other US 0.5 20
8109 Zirconium and articles thereof, including waste and scrap.
8109.20.00.00 - Unwrought zirconium; powders 0.5 25
8109.30.00.00 - Waste and scrap 0.5 25
8109.90.00.00 - Other 0.5 40
8110 Antimony and articles thereof, including waste and scrap.
8110.10.00.00 - Unwrought antimony; powders 0.5 25
8110.20.00.00 - Waste and scrap 0.5 25
8110.90.00.00 - Other 0.5 40
8111.00.00.00 Manganese and articles thereof, including waste and scrap. 0.5 40
8112 Beryllium, chromium, germanium, vana dium, gallium, hafnium, indium, niobium 
(columbium), rhenium and thallium, and ar ticles of these metals, including waste 
and scrap.
- Beryllium :
8112.12.00.00 - - Unwrought; powders 0.5 25
8112.13.00.00 - - Waste and scrap 0.5 25
8112.19.00.00 - - Other 0.5 40
- Chromium :
8112.21.00.00 - - Unwrought; powders 0.5 25
8112.22.00.00 - - Waste and scrap 0.5 25
8112.29.00.00 - - Other 0.5 40
- Thallium :
8112.51.00.00 - - Unwrought; powders 0.5 25
8112.52.00.00 - - Waste and scrap 0.5 25
8112.59.00.00 - - Other 0.5 40
- Other :
8112.92.00.00 - - Unwrought; waste and scrap; powders 0.5 25
8112.99.00.00 - - Other 0.5 40
8113.00.00.00 Cermets and articles thereof, including waste and scrap. 0.5 40
82 TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; 
PARTS THEREOF OF BASE METAL
8201 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.
8201.10 - Spades and shovels
8201.10.10.00 - - Blank spades and shovels 0.5 30
Page 190 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
8201.10.90.00 - - Other 0.5 40
8201.30 - Mattocks, picks, hoes and rakes
8201.30.10.00 - - Blank mattocks, picks, hoes and rakes 0.5 30
8201.30.90.00 - - Other 0.5 40
8201.40 - Axes, bill hooks and similar hewing tools8201.40.10.00 - - Blank axes, bill hooks and similar hewing tools 0.5 30
8201.40.20.00 - - Matchets 0.5 30
8201.40.90.00 - - Other 0.5 40
8201.50 - Secateurs and similar one-handed pruners and shears (including poultry shears)8201.50.10.00 - - Blank secateurs and similar one-sided pruners and shears (including poultry 
shears)0.5 30
8201.50.90.00 - - Other 0.5 40
8201.60 - Hedge shears, two-handed pruning shears and similar two-handed shears8201.60.10.00 - - Blank hedge shears, two-handed pruning  shears and similar two-handed 
shears0.5 30
8201.60.90.00 - - Other 0.5 40
8201.90 - Other hand tools of a kind used in agriculture, horticulture or forestry
8201.90.10.00 - - Blank hand tools of a kind us ed in agriculture, horticulture or forestry 0.5 30
8201.90.90.00 - - Other 0.5 40
8202 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless 
saw blades).
8202.10.00.00 - Hand saws 0.5 40
8202.20.00.00 - Band saw blades 0.5 30
- Circular saw blades (including slitting or slotting saw blades) :
8202.31.00.00 - - With working part of steel 0.5 30
8202.39.00.00 - - Other, including parts 0.5 30
8202.40.00.00 - Chain saw blades 0.5 30
- Other saw blades :
8202.91.00.00 - - Straight saw blades, for working metal 0.5 30
8202.99.00.00 - - Other 0.5 30
8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting 
shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools.
8203.10.00.00 - Files, rasps and similar tools 0.5 40
8203.20.00.00 - Pliers (including cutting pliers), pincers, tweezers and similar tools 0.5 30
8203.30.00.00 - Metal cutting shears and similar tools 0.5 30
8203.40.00.00 - Pipe-cutters, bolt croppers,  perforating punches and similar tools 0.5 30
8204 Hand-operated spanners and wrenches (i ncluding torque meter wrenches but not 
including tap wrenches); interchangeable spanner sockets, with or without 
handles.
- Hand-operated spanners and wrenches :
8204.11.00.00 - - Non-adjustable 0.5 40
Page 191 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
8204.12.00.00 - - Adjustable 0.5 40
8204.20.00.00 - Interchangeable spanner sockets, with or without handles 0.5 40
8205 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.
8205.10.00.00 - Drilling, threading or tapping tools 0.5 30
8205.20.00.00 - Hammers and sledge hammers 0.5 30
8205.30.00.00 - Planes, chisels, gouges and similar cutting tools for working wood 0.5 30
8205.40.00.00 - Screwdrivers 0.5 40
- Other hand tools (includi ng glaziers' diamonds) :
8205.51 - - Household tools
8205.51.10.00 - - - Flat irons, non-electric 0.5 40
8205.51.90.00 - - - Other 0.5 40
8205.59.00.00 - - Other 0.5 40
8205.60.00.00 - Blow lamps 0.5 30
8205.70.00.00 - Vices, clamps and the like US 0.5 40
8205.90.00.00 - Other, including sets of articles of two or more of subheadings of this heading 0.5 40
8206.00.00.00 Tools of two or more of the headings 82.02 to 82.05, put up in sets for retail sale. 0.5 30
8207 Interchangeable tools for hand tools, whether or not power- operated, or for 
machine-tools (for example, for pressing, stamping, punching, tapping, threading, 
drilling, boring, broaching, milling, turnin g or screw driving), including dies for 
drawing or extruding metal, and rock drilling or earth boring tools.
- Rock drilling or earth boring tools :
8207.13.00.00 - - With working part of cermets CA, US 0.5 20
8207.19.00.00 - - Other, including parts CA 0.5 25
8207.20.00.00 - Dies for drawing or extruding metal 0.5 30
8207.30.00.00 - Tools for pressing, stamping or punching 0.5 30
8207.40.00.00 - Tools for tapping or threading 0.5 30
8207.50.00.00 - Tools for drilling, other than for rock drilling US 0.5 10
8207.60.00.00 - Tools for boring or broaching 0.5 30
8207.70.00.00 - Tools for milling 0.5 30
8207.80.00.00 - Tools for turning 0.5 30
8207.90.00.00 - Other interchangeable tools 0.5 40
8208 Knives and cutting blades, for machines or for mechanical appliances.
8208.10.00.00 - For metal working 0.5 30
8208.20.00.00 - For wood working 0.5 30
8208.30.00.00 - For kitchen appliances or for machines used by the food industry 0.5 30
8208.40.00.00 - For agricultural, horticultural or forestry machines 0.5 30
8208.90.00.00 - Other 0.5 30
8209.00.00.00 Plates, sticks, tips and the like for tools, unmounted, of cermets. 0.5 40
Page 192 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
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8210.00.00.00 Hand-operated mechanical appliances, weighing 10 kg or less, used in the 
preparation, conditioning or serving of food or drink.0.5 30
8211 Knives with cutting blades, serrated or not (including pruning knives), other than 
knives of heading 82.08, and blades therefor.
8211.10.00.00 - Sets of assorted articles 0.5 40
- Other :
8211.91.00.00 - - Table knives having fixed blades 0.5 40
8211.92.00.00 - - Other knives having fixed blades 0.5 40
8211.93.00.00 - - Knives having other than fixed blades 0.5 40
8211.94.00.00 - - Blades 0.5 40
8211.95.00.00 - - Handles of base metal 0.5 40
8212 Razors and razor blades (including  razor blade blanks in strips).
8212.10.00.00 - Razors 0.5 40
8212.20.00.00 - Safety razor blades, in cluding razor blade blanks in strips 0.5 40
8212.90 - Other parts
8212.90.10.00 - - Razor heads of a kind used by industry 0.5 30
8212.90.90.00 - - Other 0.5 40
8213.00.00.00 Scissors, tailors' shears and similar shears, and blades therefor. US 0.5 30
8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, 
choppers and mincing knives, paper knives); manicure or pedicure sets and 
instruments (including nail files).
8214.10.00.00 - Paper knives, letter openers, erasing knives, pencil sharpeners and blades 
therefor0.5 40
8214.20.00.00 - Manicure or pedicure sets and instruments (including nail files) 0.5 30
8214.90.00.00 - Other 0.5 40
8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter- knives, sugar 
tongs and similar kitchen or tableware.
8215.10.00.00 - Sets of assorted articles containing at least one article plated with precious metal 0.5 40
8215.20.00.00 - Other sets of assorted articles 0.5 40
- Other :
8215.91.00.00 - - Plated with precious metal 0.5 40
8215.99.00.00 - - Other 0.5 40
83 MISCELLANEOUS ARTICLES OF BASE METAL
8301 Padlocks and locks (key, combination or electrically operated), of base metal; 
clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal.
8301.10.00.00 - Padlocks 0.5 40
8301.20.00.00 - Locks of a kind used for motor vehicles 0.5 40
8301.30.00.00 - Locks of a kind used for furniture 0.5 40
8301.40.00.00 - Other locks 0.5 40
8301.50.00.00 - Clasps and frames with clasps, incorporating locks 0.5 40
8301.60.00.00 - Parts 0.5 30
Page 193 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
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Bound 
rateBound rate at 
date of 
accession
8301.70.00.00 - Keys presented separately 0.5 40
8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, 
staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the 
like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with 
mountings of base metal; automatic door closers of base metal.
8302.10.00.00 - Hinges US 0.5 20
8302.20.00.00 - Castors US 0.5 20
8302.30.00.00 - Other mountings, fittings and similar articles suitable for motor vehicles 0.5 40
- Other mountings, fittings and similar articles :
8302.41.00.00 - - Suitable for buildings 0.5 40
8302.42.00.00 - - Other, suitable for furniture US 0.5 20
8302.49.00.00 - - Other US 0.5 20
8302.50.00.00 - Hat-racks, hat-pegs, brackets and similar fixtures 0.5 40
8302.60.00.00 - Automatic door closers US 0.5 20
8303.00.00.00 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers 
for strong-rooms, cash or deed boxes and the like, of base metal.0.5 40
8304.00.00.00 Filing cabinets, card-index cabinets , paper trays, paper rests, pen trays, office-
stamp stands and similar office or desk equipment, of base metal, other than 
office furniture of heading 94.03.0.5 40
8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, 
indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal.
8305.10.00.00 - Fittings for loose-leaf binders or files 0.5 40
8305.20.00.00 - Staples in strips 0.5 40
8305.90.00.00 - Other, including parts 0.5 40
8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other 
ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal.
8306.10.00.00 - Bells, gongs and the like 0.5 40
- Statuettes and other ornaments :
8306.21.00.00 - - Plated with precious metal 0.5 40
8306.29.00.00 - - Other 0.5 40
8306.30.00.00 - Photograph, picture or similar frames; mirrors 0.5 40
8307 Flexible tubing of base metal, with or without fittings.
8307.10 - Of iron or steel
8307.10.10.00 - - Cable sheaths US 0.5 20
8307.10.90.00 - - Other US 0.5 20
8307.90.00.00 - Of other base metal US 0.5 20
8308 Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the 
like, of base metal, of a kind used for clothing, footwear, awnings, handbags, 
travel goods or other made up articles; t ubular or bifurcated rivets, of base metal; 
beads and spangles, of base metal.
8308.10.00.00 - Hooks, eyes and eyelets 0.5 30
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Bound 
rateBound rate at 
date of 
accession
8308.20.00.00 - Tubular or bifurcated rivets 0.5 30
8308.90.00.00 - Other, including parts 0.5 30
8309 Stoppers, caps and lids (including crown corks, screw caps and pouring 
stoppers), capsules for bottles, threaded bungs, bung covers, seals and other 
packing accessories, of base metal.
8309.10 - Crown corks
8309.10.10.00 - - Of a kind used in pharmaceutical industry 0.5 30
8309.10.90.00 - - Other 0.5 30
8309.90 - Other8309.90.10.00 - - Of a kind used in pharmaceutical industry 0.5 30
8309.90.90.00 - - Other 0.5 30
8310.00.00.00 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and 
other symbols, of base metal, excluding those of heading 94.05.0.5 40
8311 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of 
metal carbides, coated or cored with flux material, of a kind used for soldering, 
brazing, welding or deposition of metal or of metal carbides; wire and rods, of 
agglomerated base metal powder, used for metal spraying.
8311.10.00.00 - Coated electrodes of base metal, for electric arc-welding 0.5 40
8311.20.00.00 - Cored wire of base metal, for electric arc-welding 0.5 40
8311.30.00.00 - Coated rods and cored wire, of base metal, for soldering, brazing or welding by 
flame0.5 40
8311.90.00.00 - Other 0.5 40
84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL 
APPLIANCES; PARTS THEREOF
8401 Nuclear reactors; fuel elements (cartrid ges), non-irradiated, for nuclear reactors; 
machinery and apparatus for isotopic separation.
8401.10.00.00 - Nuclear reactors 0.5 25
8401.20.00.00 - Machinery and apparatus for isotopic separation, and parts thereof 0.5 25
8401.30.00.00 - Fuel elements (cartridges), non-irradiated 0.5 25
8401.40.00.00 - Parts of nuclear reactors 0.5 25
8402 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing lo w pressure steam); super-heated water 
boilers.
- Steam or other vapour generating boilers :
8402.11.00.00 - - Watertube boilers with a steam production exceeding 45 t per hour 0.5 25
8402.12.00.00 - - Watertube boilers with a steam production not exceeding 45 t per hour 0.5 25
8402.19.00.00 - - Other vapour generating boilers, including hybrid boilers 0.5 25
8402.20.00.00 - Super-heated water boilers 0.5 25
8402.90.00.00 - Parts 0.5 25
8403 Central heating boilers other than those of heading 84.02.
8403.10.00.00 - Boilers 0.5 25
8403.90.00.00 - Parts 0.5 25
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rateBound rate at 
date of 
accession
8404 Auxiliary plant for use with boilers of heading 84.02 or 84.03 (for example, 
economisers, super-heaters, soot removers, gas recoverers); condensers for 
steam or other vapour power units.
8404.10.00.00 - Auxiliary plant for use with boilers of heading 84.02 or 84.03 0.5 25
8404.20.00.00 - Condensers for steam or other vapour power units 0.5 25
8404.90.00.00 - Parts 0.5 25
8405 Producer gas or water gas generators, with or without their purifiers; acetylene 
gas generators and similar water process gas generators, with or without their purifiers.
8405.10.00.00 - Producer gas or water gas generators, with or without their purifiers; acetylene 
gas generators and similar water process gas generators, with or without their purifiers0.5 25
8405.90.00.00 - Parts 0.5 25
8406 Steam turbines and other vapour turbines.
8406.10.00.00 - Turbines for marine propulsion 0.5 25
- Other turbines :
8406.81.00.00 - - Of an output exceeding 40 MW 0.5 25
8406.82.00.00 - - Of an output not exceeding 40 MW 0.5 25
8406.90.00.00 - Parts 0.5 25
8407 Spark-ignition reciprocating or rotary  internal combustion piston engines.
8407.10.00.00 - Aircraft engines US 0.5 10
- Marine propulsion engines :
8407.21.00.00 - - Outboard motors 0.5 25
8407.29.00.00 - - Other 0.5 30
- Reciprocating piston engines of a kind used for the propulsion of vehicles of 
Chapter 87 :
8407.31 - - Of a cylinder capacity not exceeding 50 cc
8407.31.10.00 - - - For the assembly industry 0.5 25
8407.31.90.00 - - - Other 0.5 30
8407.32 - - Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc8407.32.10.00 - - - For the assembly industry 0.5 25
8407.32.90.00 - - - Other 0.5 30
8407.33.00.00 - - Of a cylinder capacity ex ceeding 250 cc but not exceeding 1,000 cc 0.5 30
8407.34.00.00 - - Of a cylinder capacity exceeding 1,000 cc 0.5 30
8407.90.00.00 - Other engines 0.5 30
8408 Compression-ignition internal combusti on piston engines (diesel or semi-diesel 
engines).
8408.10.00.00 - Marine propulsion engines 0.5 30
8408.20.00.00 - Engines of a kind used for the propulsion of vehicles of Chapter 87 0.5 30
8408.90.00.00 - Other engines US 0.5 10
8409 Parts suitable for use solely or principally with the engines of heading 84.07 or 
84.08.
Page 196 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
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rateBound rate at 
date of 
accession
8409.10.00.00 - For aircraft engines US 0.5 10
- Other :
8409.91.00.00 - - Suitable for use solely or principally with spark-ignition internal combustion 
piston engines0.5 30
8409.99.00.00 - - Other US 0.5 15
8410 Hydraulic turbines, water wheels, and regulators therefor.
- Hydraulic turbines and water wheels :
8410.11.00.00 - - Of a power not exceeding 1,000 kW 0.5 25
8410.12.00.00 - - Of a power exceeding 1,000 kW but not exceeding 10,000 kW 0.5 25
8410.13.00.00 - - Of a power exceeding 10,000 kW 0.5 25
8410.90.00.00 - Parts, including regulators 0.5 25
8411 Turbo-jets, turbo-propellers and other gas turbines.
- Turbo-jets :
8411.11.00.00 - - Of a thrust not exceeding 25 kN US 0.5 7.5 5 2019
8411.12.00.00 - - Of a thrust exceeding 25 kN US 0.5 7.5 5 2019
- Turbo-propellers :
8411.21.00.00 - - Of a power not exceeding 1,100 kW US 0.5 7.5 5 2019
8411.22.00.00 - - Of a power exceeding 1,100 kW US 0.5 7.5 5 2019
- Other gas turbines :
8411.81.00.00 - - Of a power not exceeding 5,000 kW US 0.5 7.5 5 2019
8411.82.00.00 - - Of a power exceeding 5,000 kW US 0.5 7.5 5 2019
- Parts :
8411.91.00.00 - - Of turbo-jets or turbo-propellers US 0.5 7.5 5 2019
8411.99.00.00 - - Other US 0.5 7.5 5 2019
8412 Other engines and motors.
8412.10.00.00 - Reaction engines other than turbo-jets US 0.5 7.5 5 2019
- Hydraulic power engines and motors :
8412.21.00.00 - - Linear acting (cylinders) US 0.5 7.5 5 2019
8412.29.00.00 - - Other US 0.5 7.5 5 2019
- Pneumatic power engines and motors :
8412.31.00.00 - - Linear acting (cylinders) US 0.5 7.5 5 2019
8412.39.00.00 - - Other US 0.5 7.5 5 2019
8412.80.00.00 - Other US 0.5 7.5 5 2019
8412.90.00.00 - Parts US 0.5 7.5 5 2019
8413 Pumps for liquids, whether or not fitted with a measuring device; liquid elevators.
- Pumps fitted or designed to be fitted with a measuring device :
8413.11.00.00 - - Pumps for dispensing fuel or lubricants, of the type used in filling-stations or in 
garages0.5 30
8413.19.00.00 - - Other US 0.5 10
8413.20.00.00 - Hand pumps, other than those of subheading 8413.11 or 8413.19 US 0.5 7.5 5 2019
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date of 
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8413.30.00.00 - Fuel, lubricating or cooling medium pumps for internal combustion piston 
enginesUS 0.5 10
8413.40.00.00 - Concrete pumps 0.5 25
8413.50.00.00 - Other reciprocating positive displacement pumps US 0.5 7.5 5 2019
8413.60.00.00 - Other rotary positive displacement pumps US 0.5 7.5 5 2019
8413.70.00.00 - Other centrifugal pumps US 0.5 7.5 5 2019
- Other pumps; liquid elevators :
8413.81.00.00 - - Pumps US 0.5 7.5 5 2019
8413.82.00.00 - - Liquid elevators 0.5 25
- Parts :
8413.91 - - Of pumps
8413.91.10.00 - - - For motor vehicles US 0.5 7.5 5 2019
8413.91.20.00 - - - For hand pumps US 0.5 7.5 5 2019
8413.91.90.00 - - - Other US 0.5 7.5 5 2019
8413.92.00.00 - - Of liquid elevators 0.5 25
8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or 
recycling hoods incorporating a fan, whether or not fitted with filters.
8414.10.00.00 - Vacuum pumps US 0.5 5
8414.20 - Hand- or foot-operated air pumps8414.20.10.00 - - For the inflation of tyres US 0.5 20
8414.20.90.00 - - Other US 0.5 20
8414.30 - Compressors of a kind used in refrigerating equipment8414.30.10.00 - - For the assembly industry US 0.5 5
8414.30.90.00 - - Other US 0.5 10
8414.40.00.00 - Air compressors mounted on a wheeled chassis for towing 0.5 30
- Fans :
8414.51.00.00 - - Table, floor, wall, window, ceiling or roof fans, with a self- contained electric 
motor of an output not exceeding 125 WUS 0.5 20
8414.59.00.00 - - Other US 0.5 20
8414.60.00.00 - Hoods having a maximum horizontal side not exceeding 120 cm 0.5 40
8414.80 - Other
8414.80.10.00 - - Industrial air compressors US 0.5 5
8414.80.90.00 - - Other US 0.5 20
8414.90 - Parts8414.90.10.00 - - Of goods of sub-headings 8414.20 to 8414.51 US 0.5 10
8414.90.90.00 - - Other US 0.5 10
8415 Air conditioning machines, comprising a motor-driven fan and elements for 
changing the temperature and humidity, including those machines in which the 
humidity cannot be separately regulated.
8415.10 - Window or wall types, self-contained or «split-system»
8415.10.10.00 - - Presented CKD of a kind used in the assembly industry US 0.5 15 5 2019
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date of 
accession
8415.10.90.00 - - Other US 0.5 20
8415.20 - Of a kind used for persons, in motor vehicles
8415.20.00.10 - - Presented CKD of a kind used in the assembly industry 0.5 40
8415.20.00.90 - - Other 0.5 40
- Other :
8415.81.00.00 - - Incorporating a refrigerating unit and a valve for reversal of the cooling/heat 
cycle (reversible heat pumps)US 0.5 20
8415.82.00.00 - - Other, incorporating a refrigerating unit US 0.5 20
8415.83.00.00 - - Not incorporating a refrigerating unit US 0.5 20
8415.90 - Parts8415.90.10.00 - - For the assembly industry US 0.5 20 5 2019
8415.90.90.00 - - Other US 0.5 20 10 2019
8416 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical 
stokers, including their mechanical gr ates, mechanical ash dischargers and 
similar appliances.
8416.10.00.00 - Furnace burners for liquid fuel 0.5 25
8416.20.00.00 - Other furnace burners, including combination burners 0.5 25
8416.30.00.00 - Mechanical stokers, including their mechanical grates, mechanical ash 
dischargers and similar appliances0.5 25
8416.90.00.00 - Parts 0.5 25
8417 Industrial or laboratory furnaces and ovens, including incinerators, non-electric.
8417.10.00.00 - Furnaces and ovens for the roasting, melting or other heat-treatment of ores, 
pyrites or of metals0.5 25
8417.20.00.00 - Bakery ovens, including biscuit ovens 0.5 25
8417.80.00.00 - Other 0.5 25
8417.90.00.00 - Parts 0.5 25
8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15.
8418.10 - Combined refrigerator-freezers, fitted with separate external doors
8418.10.10.00 - - Presented CKD of a kind used in the assembly industry US 0.5 20 5 2019
8418.10.90.00 - - Other US 0.5 20
- Refrigerators, household type :
8418.21 - - Compression-type
8418.21.10.00 - - - Presented CKD  of a kind used in the       assembly industry 0.5 25
8418.21.90.00 - - - Other 0.5 40
8418.29 - - Other8418.29.10.00 - - - Presented CKD of a kind used in the assembly industry 0.5 25
8418.29.90.00 - - - Other 0.5 40
8418.30 - Freezers of the chest type, not exceeding 800 l capacity8418.30.10.00 - - Presented CKD of a kind used in the assembly industry US 0.5 20 5 2019
8418.30.90.00 - - Other US 0.5 20
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8418.40 - Freezers of the upright type, not exceeding 900 l capacity
8418.40.10.00 - - Presented CKD  of a kind used in the assembly industry US 0.5 20 5 2019
8418.40.90.00 - - Other US 0.5 20
8418.50 - Other furniture (chests, cabinets, display counters, show-cases and the like) for 
storage and display, incorporating refrigerating or freezing equipment
8418.50.10.00 - - Presented CKD of a kind used in the assembly industry 0.5 25
8418.50.90.00 - - Other 0.5 40
- Other refrigerating or freezing equipment; heat pumps :
8418.61.00.00 - - Heat pumps other than air conditioning machines of heading 84.15 US 0.5 15 5 2019
8418.69.00.00 - - Other US 0.5 15 5 2019
- Parts :
8418.91.00.00 - - Furniture designed to receive refrigerating or freezing equipment 0.5 25
8418.99.00.00 - - Other 0.5 25
8419 Machinery, plant or laboratory equipment, whether or not electrically heated 
(excluding furnaces, ovens and other equipment of heading 85.14), for the 
treatment of materials by a process involving a change of temperature such as 
heating, cooking, roasting, distilling, rectif ying, sterilising, pasteurising, steaming, 
drying, evaporating, vaporising, condensing or cooling, other than machinery or 
plant of a kind used for domestic purposes; instantaneous or storage water 
heaters, non-electric.
- Instantaneous or storage water heaters, non-electric :
8419.11.00.00 - - Instantaneous gas water heaters 0.5 40
8419.19 - - Other
8419.19.10.00 - - - Solar water-heaters 0.5 25
8419.19.90.00 - - - Other 0.5 40
8419.20.00.00 - Medical, surgic al or laboratory sterilisers 0.5 25
- Dryers :
8419.31.00.00 - - For agricultural products 0.5 25
8419.32.00.00 - - For wood, paper pulp, paper or paperboard 0.5 25
8419.39.00.00 - - Other 0.5 25
8419.40.00.00 - Distilling or rectifying plant 0.5 25
8419.50.00.00 - Heat exchange units US 0.5 11 5 2019
8419.60.00.00 - Machinery for liquefying air or other gases 0.5 25
- Other machinery, plant and equipment :
8419.81.00.00 - - For making hot drinks or for cooking or heating food 0.5 30
8419.89.00.00 - - Other 0.5 30
8419.90.00.00 - Parts US 0.5 11 5 2019
8420 Calendering or other rolling machines, other than for metals or glass, and 
cylinders therefor.
8420.10.00.00 - Calendering or other rolling machines 0.5 30
- Parts :
8420.91.00.00 - - Cylinders 0.5 25
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8420.99.00.00 - - Other 0.5 25
8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and 
apparatus, for liquids or gases.
- Centrifuges, including centrifugal dryers :
8421.11.00.00 - - Cream separators 0.5 30
8421.12.00.00 - - Clothes-dryers 0.5 30
8421.19.00.00 - - Other US 0.5 11 10 2019
- Filtering or purifying machinery and apparatus for liquids :
8421.21 - - For filtering or purifying water
8421.21.10.00 - - - Domestic appliances US 0.5 11 5 2019
8421.21.90.00 - - - Other US 0.5 11 5 2019
8421.22 - - For filtering or purifying beverages other than water8421.22.10.00 - - - Domestic appliances 0.5 25
8421.22.90.00 - - - Other 0.5 25
8421.23.00.00 - - Oil or petrol-filters for internal combustion engines US 0.5 11 5 2019
8421.29.00.00 - - Other US 0.5 11 5 2019
- Filtering or purifying machinery and apparatus for gases :
8421.31.00.00 - - Intake air filters for internal combustion engines US 0.5 11 5 2019
8421.39 - - Other
8421.39.10.00 - - - “Filter dryers” for refrigerators US 0.5 11 5 2019
8421.39.90.00 - - - Other US 0.5 11 5 2019
- Parts :
8421.91.00.00 - - Of centrifuges, including centrifugal dryers 0.5 25
8421.99.00.00 - - Other 0.5 25
8422 Dish washing machines; machinery for cleaning or drying bottles or other 
containers; machinery for filli ng, closing, sealing or labelling bottles, cans, boxes, 
bags or other containers; machinery for capsuling bottles, jars, tubes and similar 
containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages.
- Dish washing machines :
8422.11.00.00 - - Of the household type 0.5 40
8422.19.00.00 - - Other 0.5 25
8422.20.00.00 - Machinery for cleaning or drying bottles or other containers 0.5 25
8422.30.00.00 - Machinery for filling, closing, seali ng, or labelling bottles, cans, boxes, bags or 
other containers; machinery for capsuling bottles, jars, tubes and similar 
containers; machinery for aerating beverages0.5 25
8422.40.00.00 - Other packing or wrapping machinery (including heat-shrink wrapping 
machinery)0.5 25
8422.90.00.00 - Parts 0.5 25
8423 Weighing machinery (excluding balances of a sensitivity of 5 cg or better), 
including weight operated counting or checking machines; weighing machine 
weights of all kinds.
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date of 
accession
8423.10.00.00 - Personal weighing machines, including baby scales; household scales 0.5 25
8423.20.00.00 - Scales for continuous weighing of goods on conveyors 0.5 25
8423.30.00.00 - Constant weight scales and scales for discharging a predetermined weight of 
material into a bag or container, including hopper scales0.5 25
- Other weighing machinery :
8423.81.00.00 - - Having a maximum weighing capacity not exceeding 30 kg 0.5 25
8423.82.00.00 - - Having a maximum weighing capacity exceeding 30 kg but not exceeding 
5,000 kg0.5 25
8423.89.00.00 - - Other 0.5 25
8423.90.00.00 - Weighing machine weights of all kinds; parts of weighing machinery 0.5 25
8424 Mechanical appliances (whether or not hand-operated) for projecting, dispersing 
or spraying liquids or powders; fire extinguishers, whether or not charged; spray 
guns and similar appliances; steam or sand blasting machines and similar jet 
projecting machines.
8424.10.00.00 - Fire extinguishers, whether or not charged US 0.5 7.5 5 2019
8424.20.00.00 - Spray guns and similar appliances 0.5 30
8424.30.00.00 - Steam or sand blasting machines and similar jet projecting machines 0.5 30
- Other appliances :
8424.81 - - Agricultural or horticultural
8424.81.10.00 - - - Appliances for spraying inse cticides, fungicides, herbicides and the like. 0.5 25
8424.81.20.00 - - - Water sprinkling appliances 0.5 25
8424.81.90.00 - - - Other 0.5 25
8424.89.00.00 - - Other 0.5 25
8424.90.00.00 - Parts 0.5 25
8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks.
- Pulley tackle and hoists other than skip hoists or hoists of a kind used for raising 
vehicles :
8425.11.00.00 - - Powered by electric motor US 0.5 5
8425.19.00.00 - - Other US 0.5 7.5 5 2019
- Winches; capstans :
8425.31.00.00 - - Powered by electric motor US 0.5 7.5 5 2019
8425.39.00.00 - - Other US 0.5 7.5 5 2019
- Jacks; hoists of a kind used for raising vehicles :
8425.41.00.00 - - Built-in jacking systems of a type used in garages US 0.5 7.5 5 2019
8425.42.00.00 - - Other jacks and hoists, hydraulic US 0.5 7.5 5 2019
8425.49.00.00 - - Other US 0.5 7.5 5 2019
8426 Ships' derricks; cranes, including cabl e cranes; mobile lifting frames, straddle 
carriers and works trucks fitted with a crane.
- Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, 
mobile lifting frames and straddle carriers :
8426.11.00.00 - - Overhead travelling cranes on fixed support US 0.5 7.5 5 2019
8426.12.00.00 - - Mobile lifting frames on tyres and straddle carriers US 0.5 7.5 5 2019
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Bound 
rateBound rate at 
date of 
accession
8426.19.00.00 - - Other US 0.5 7.5 5 2019
8426.20.00.00 - Tower cranes US 0.5 7.5 5 2019
8426.30.00.00 - Portal or pedestal jib cranes US 0.5 7.5 5 2019
- Other machinery, self-propelled :
8426.41.00.00 - - On tyres US 0.5 7.5 5 2019
8426.49.00.00 - - Other US 0.5 7.5 5 2019
- Other machinery :
8426.91.00.00 - - Designed for mounting on road vehicles US 0.5 7.5 5 2019
8426.99.00.00 - - Other US 0.5 7.5 5 2019
8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment.
8427.10.00.00 - Self-propelled trucks powered by an electric motor US 0.5 25
8427.20.00.00 - Other self-propelled trucks 0.5 25
8427.90.00.00 - Other trucks 0.5 25
8428 Other lifting, handling, loading or unloading machinery (for example, lifts, 
escalators, conveyors, teleferics).
8428.10.00.00 - Lifts and skip hoists US 0.5 7.5 5 2019
8428.20.00.00 - Pneumatic elevators and conveyors US 0.5 7.5 5 2019
- Other continuous-action elevators and conveyors, for goods or materials :
8428.31.00.00 - - Specially designed for underground use US 0.5 7.5 5 2019
8428.32.00.00 - - Other, bucket type US 0.5 7.5 5 2019
8428.33.00.00 - - Other, belt type US 0.5 7.5 5 2019
8428.39.00.00 - - Other US 0.5 7.5 5 2019
8428.40.00.00 - Escalators and moving walkways US 0.5 7.5 5 2019
8428.60.00.00 - Teleferics, chair-lifts, ski-draglines; traction mechanisms for funiculars US 0.5 7.5 5 2019
8428.90.00.00 - Other machinery US 0.5 7.5 5 2019
8429 Self-propelled bulldozers, angledozers, gr aders, levellers, scrapers, mechanical 
shovels, excavators, shovel loaders, tamping machines and road rollers.
- Bulldozers and angledozers :
8429.11.00.00 - - Track laying US 0.5 5
8429.19.00.00 - - Other US 0.5 5
8429.20.00.00 - Graders and levellers US 0.5 5
8429.30.00.00 - Scrapers US 0.5 5
8429.40.00.00 - Tamping machines and road rollers US 0.5 5
- Mechanical shovels, excavators and shovel loaders :
8429.51.00.00 - - Front-end shovel loaders US 0.5 5
8429.52.00.00 - - Machinery with a 360° revolving superstructure US 0.5 5
8429.59.00.00 - - Other US 0.5 5
8430 Other moving, grading, levelling, scra ping, excavating, tamping, compacting, 
extracting or boring machinery, for earth,  minerals or ores; pile-drivers and pile-
extractors; snow-ploughs and snow-blowers.
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date of 
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8430.10.00.00 - Pile-drivers and pile-extractors US 0.5 5
8430.20.00.00 - Snow-ploughs and snow-blowers US 0.5 5
- Coal or rock cutters and tunnelling machinery :
8430.31.00.00 - - Self-propelled US 0.5 5
8430.39.00.00 - - Other US 0.5 5
- Other boring or sinking machinery :
8430.41.00.00 - - Self-propelled US 0.5 5
8430.49.00.00 - - Other US 0.5 5
8430.50.00.00 - Other machinery, self-propelled US 0.5 5
- Other machinery, not self-propelled :
8430.61.00.00 - - Tamping or compacting machinery US 0.5 5
8430.69.00.00 - - Other US 0.5 5
8431 Parts suitable for use solely or principally with the machinery of headings 84.25 to 
84.30.
8431.10.00.00 - Of machinery of heading 84.25 US 0.5 5
8431.20.00.00 - Of machinery of heading 84.27 0.5 25
- Of machinery of heading 84.28 :
8431.31.00.00 - - Of lifts, skip hoists or escalators US 0.5 5
8431.39.00.00 - - Other US 0.5 5
- Of machinery of heading 84.26, 84.29 or 84.30 :
8431.41.00.00 - - Buckets, shovels, grabs and grips US 0.5 5
8431.42.00.00 - - Bulldozer or angledozer blades US 0.5 5
8431.43.00.00 - - Parts for boring or sinking machinery of subheading 8430.41 or 8430.49 US 0.5 5
8431.49.00.00 - - Other US 0.5 5
8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; 
lawn or sports-ground rollers.
8432.10.00.00 - Ploughs 0.5 30
- Harrows, scarifiers, cultivators, weeders and hoes :
8432.21.00.00 - - Disc harrows 0.5 25
8432.29.00.00 - - Other 0.5 30
8432.30.00.00 - Seeders, planters and transplanters 0.5 30
8432.40.00.00 - Manure spreaders and fertiliser distributors 0.5 25
8432.80.00.00 - Other machinery 0.5 25
8432.90.00.00 - Parts 0.5 25
8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay 
mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural 
produce, other than machinery of heading 84.37.
- Mowers for lawns, parks or sports-grounds :
8433.11.00.00 - - Powered, with the cutting device rotating in a horizontal plane 0.5 25
8433.19.00.00 - - Other 0.5 25
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Bound 
rateBound rate at 
date of 
accession
8433.20.00.00 - Other mowers, including cutter bars for tractor mounting 0.5 25
8433.30.00.00 - Other haymaking machinery 0.5 25
8433.40.00.00 - Straw or fodder balers, including pick-up balers 0.5 25
- Other harvesting machinery; threshing machinery :
8433.51.00.00 - - Combine harvester-threshers 0.5 25
8433.52.00.00 - - Other threshing machinery 0.5 25
8433.53.00.00 - - Root or tuber harvesting machines 0.5 25
8433.59.00.00 - - Other 0.5 25
8433.60.00.00 - Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce 0.5 25
8433.90.00.00 - Parts 0.5 25
8434 Milking machines and dairy machinery.
8434.10.00.00 - Milking machines 0.5 25
8434.20.00.00 - Dairy machinery 0.5 25
8434.90.00.00 - Parts 0.5 25
8435 Presses, crushers and similar machinery used in the manufacture of wine, cider, 
fruit juices or similar beverages.
8435.10.00.00 - Machinery US 0.5 15
8435.90.00.00 - Parts 0.5 25
8436 Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping 
machinery, including germination plant fitted with mechanical or thermal 
equipment; poultry incubators and brooders.
8436.10.00.00 - Machinery for preparing animal feeding stuffs 0.5 25
- Poultry-keeping machinery; poultry incubators and brooders :
8436.21.00.00 - - Poultry incubators and brooders 0.5 25
8436.29.00.00 - - Other 0.5 25
8436.80.00.00 - Other machinery US 0.5 7.5 5 2019
- Parts :
8436.91.00.00 - - Of poultry-keeping machinery or poultry incubators and brooders 0.5 25
8436.99.00.00 - - Other US 0.5 15
8437 Machines for cleaning, sorting or grading seed, grain or dried leguminous 
vegetables; machinery used in the milling industry or for the working of cereals or 
dried leguminous vegetables, other than farm-type machinery.
8437.10.00.00 - Machines for cleaning, sorting or grading seed, grain or dried leguminous 
vegetables0.5 25
8437.80.00.00 - Other machinery 0.5 25
8437.90.00.00 - Parts 0.5 25
8438 Machinery, not specified or included elsewhere in this Chapter, for the industrial 
preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils.
8438.10.00.00 - Bakery machinery and machinery for the manufacture of macaroni, spaghetti or 
similar products0.5 25
8438.20.00.00 - Machinery for the manufacture of confectionery, cocoa or chocolate 0.5 25
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date of 
accession
8438.30.00.00 - Machinery for sugar manufacture 0.5 25
8438.40.00.00 - Brewery machinery 0.5 25
8438.50.00.00 - Machinery for the preparation of meat or poultry 0.5 25
8438.60.00.00 - Machinery for the preparation of fruits, nuts or vegetables 0.5 25
8438.80.00.00 - Other machinery 0.5 25
8438.90.00.00 - Parts 0.5 25
8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing 
paper or paperboard.
8439.10.00.00 - Machinery for making pulp of fibrous cellulosic material US 0.5 15
8439.20.00.00 - Machinery for making paper or paperboard 0.5 25
8439.30.00.00 - Machinery for finishing paper or paperboard 0.5 25
- Parts :
8439.91.00.00 - - Of machinery for making pulp of fibrous cellulosic material 0.5 25
8439.99.00.00 - - Other 0.5 25
8440 Book-binding machinery, including book-sewing machines.
8440.10.00.00 - Machinery 0.5 25
8440.90.00.00 - Parts 0.5 25
8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds.
8441.10.00.00 - Cutting machines 0.5 25
8441.20.00.00 - Machines for making bags, sacks or envelopes 0.5 25
8441.30.00.00 - Machines for making cartons, boxe s, cases, tubes, drums or similar containers, 
other than by moulding0.5 25
8441.40.00.00 - Machines for moulding arti cles in paper pulp, paper or paperboard 0.5 25
8441.80.00.00 - Other machinery 0.5 25
8441.90.00.00 - Parts 0.5 25
8442 Machinery, apparatus and equipment (other than the machine- tools of headings 84.56 to 84.65) for preparing or making plates, cylinders or other printing 
components; plates, cylinders and other printing components; plates, cylinders 
and lithographic stones, prepared for printing purposes (for example, planed, grained or polished).
8442.30.00.00 - Machinery, apparatus and equipment 0.5 25
8442.40.00.00 - Parts of the foregoing machinery, apparatus or equipment 0.5 25
8442.50.00.00 - Plates, cylinders and other printing components; plates, cylinders and 
lithographic stones, prepared for printing purposes (for example, planed, grained 
or polished)0.5 25
8443 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and 
facsimile machines, whether or not combined; parts and accessories thereof.
- Printing machinery used for printing by means of plates, cylinders and other 
printing components of heading 84.42 :
8443.11.00.00 - - Offset printing machinery, reel-fed US 0.5 15
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Bound 
rateBound rate at 
date of 
accession
8443.12.00.00 - - Offset printing machinery, sheet-fed, office type (using sheets with one side 
not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded 
state)0.5 25
8443.13.00.00 - - Other offset printing machinery 0.5 25
8443.14.00.00 - - Letterpress printing machinery, reel fed, excluding flexographic printing 0.5 25
8443.15.00.00 - - Letterpress printing machinery, other than reel fed, excluding flexographic 
printing0.5 25
8443.16.00.00 - - Flexographic printing machinery 0.5 25
8443.17.00.00 - - Gravure printing machinery 0.5 25
8443.19.00.00 - - Other 0.5 25
- Other printers, copying machines and facsimile machines, whether or not 
combined :
8443.31 - - Machines which perform two or more of the functions of printing, copying or 
facsimile transmission, capable of connecting to an automatic data processing 
machine or to a network
8443.31.00.10 - - - Incorporating copying function US 0.5 20
8443.31.00.90 - - - Other US 0.5 7.5 5 2019
8443.32 - - Other, capable of connecting to an automatic data processing machine or to a 
network
8443.32.10.00 - - - Copying machines US 0.5 20
8443.32.90.00 - - - Other US 0.5 7.5 5 2019
8443.39 - - Other
8443.39.10.00 - - - Copying machines US 0.5 25 20 2019
8443.39.90 - - - Other8443.39.90.10 - - - - Facsimile machines US 0.5 20
8443.39.90.90 - - - - Other US 0.5 10 5 2019
- Parts and accessories :
8443.91.00.00 - - Parts and accessories of printing machinery used for printing by means of 
plates, cylinders and other printing components of heading 84.420.5 25
8443.99.00.00 - - Other US 0.5 7.5 5 2019
8444.00.00.00 Machines for extruding, drawing, texturing or cutting man- made textile materials. 0.5 25
8445 Machines for preparing textile fibres; spinning, doubling or twisting machines and 
other machinery for producing textile yarns; textile reeling or winding (including 
weft-winding) machines and machines for preparing textile yarns for use on the 
machines of heading 84.46 or 84.47.
- Machines for preparing textile fibres :
8445.11.00.00 - - Carding machines 0.5 25
8445.12.00.00 - - Combing machines 0.5 25
8445.13.00.00 - - Drawing or roving machines 0.5 25
8445.19.00.00 - - Other 0.5 25
8445.20.00.00 - Textile spinning machines 0.5 25
8445.30.00.00 - Textile doubling or twisting machines 0.5 25
8445.40.00.00 - Textile winding (including weft-winding) or reeling machines 0.5 25
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Bound 
rateBound rate at 
date of 
accession
8445.90.00.00 - Other 0.5 25
8446 Weaving machines (looms).
8446.10.00.00 - For weaving fabrics of a width not exceeding 30 cm 0.5 25
- For weaving fabrics of a width exceeding 30 cm, shuttle type :
8446.21.00.00 - - Power looms 0.5 25
8446.29.00.00 - - Other 0.5 25
8446.30.00.00 - For weaving fabrics of a width exceeding 30 cm, shuttleless type 0.5 25
8447 Knitting machines, stitch-bonding machines and machines for making gimped 
yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting.
- Circular knitting machines :
8447.11.00.00 - - With cylinder diameter not exceeding 165 mm 0.5 25
8447.12.00.00 - - With cylinder diameter exceeding 165 mm 0.5 25
8447.20.00.00 - Flat knitting machines; stitch-bonding machines 0.5 25
8447.90.00.00 - Other 0.5 25
8448 Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 
84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle 
changing mechanisms); parts and accessories suitable for use solely or 
principally with the machines of this heading or of heading 84.44, 84.45, 84.46 or 84.47 (for example, spindles and spindle flyers, card clothing, combs, extruding 
nipples, shuttles, healds and heald-frames, hosiery needles).
- Auxiliary machinery for machines of heading 84.44, 84.45, 84.46 or 84.47 :
8448.11.00.00 - - Dobbies and Jacquards; card reducing, copying, punching or assembling 
machines for use therewith0.5 25
8448.19.00.00 - - Other 0.5 25
8448.20.00.00 - Parts and accessories of machines of heading 84.44 or of their auxiliary 
machinery0.5 25
- Parts and accessories of machines of heading 84.45 or of their auxiliary 
machinery :
8448.31.00.00 - - Card clothing 0.5 25
8448.32.00.00 - - Of machines for preparing textile fibres, other than card clothing 0.5 25
8448.33.00.00 - - Spindles, spindle flyers, spinning rings and ring travellers 0.5 25
8448.39.00.00 - - Other 0.5 25
- Parts and accessories of weaving machines (looms) or of their auxiliary machinery :
8448.42.00.00 - - Reeds for looms, healds and heald-frames 0.5 25
8448.49.00.00 - - Other 0.5 25
- Parts and accessories of machines of heading 84.47 or of their auxiliary machinery :
8448.51.00.00 - - Sinkers, needles and other articles used in forming stitches 0.5 25
8448.59.00.00 - - Other 0.5 25
8449.00.00.00 Machinery for the manufacture or finishing of felt or nonwovens in the piece or in 
shapes, including machinery for making felt hats; blocks for making hats.0.5 25
8450 Household or laundry-type washing machines, including machines which both 
wash and dry.
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date of 
accession
- Machines, each of a dry linen capacity not exceeding 10 kg :
8450.11.00.00 - - Fully-automatic machines 0.5 40
8450.12.00.00 - - Other machines, with built-in centrifugal drier 0.5 40
8450.19.00.00 - - Other 0.5 40
8450.20.00.00 - Machines, each of a dry linen capacity exceeding 10 kg 0.5 25
8450.90.00.00 - Parts 0.5 25
8451 Machinery (other than machines of heading 84.50) for washing, cleaning, 
wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, 
dressing, finishing, coating or impregnating textile yarns, fabrics or made up 
textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines 
for reeling, unreeling, folding, cutting or pinking textile fabrics.
8451.10.00.00 - Dry-cleaning machines 0.5 25
- Drying machines :
8451.21.00.00 - - Each of a dry linen capacity not exceeding 10 kg 0.5 40
8451.29.00.00 - - Other 0.5 25
8451.30.00.00 - Ironing machines and presses (including fusing presses) 0.5 25
8451.40.00.00 - Washing, bleaching or dyeing machines 0.5 25
8451.50.00.00 - Machines for reeling, unreeling, folding, cutting or pinking textile fabrics 0.5 25
8451.80.00.00 - Other machinery 0.5 25
8451.90.00.00 - Parts 0.5 25
8452 Sewing machines, other than book-sewing machines of heading 84.40; furniture, 
bases and covers specially designed for sewing machines; sewing machine 
needles.
8452.10.00.00 - Sewing machines of the household type 0.5 25
- Other sewing machines :
8452.21.00.00 - - Automatic units 0.5 25
8452.29.00.00 - - Other 0.5 25
8452.30.00.00 - Sewing machine needles 0.5 25
8452.90.00.00 - Furniture, bases and covers for sewing machines and parts thereof; other parts 
of sewing machines0.5 25
8453 Machinery for preparing, tanning or working hides, skins or leather or for making 
or repairing footwear or other articles of hides, skins or leather, other than sewing 
machines.
8453.10.00.00 - Machinery for preparing, tanning or working hides, skins or leather 0.5 25
8453.20.00.00 - Machinery for making or repairing footwear 0.5 25
8453.80.00.00 - Other machinery 0.5 25
8453.90.00.00 - Parts 0.5 25
8454 Converters, ladles, ingot moulds and casting machines, of a kind used in 
metallurgy or in metal foundries.
8454.10.00.00 - Converters 0.5 25
8454.20.00.00 - Ingot moulds and ladles 0.5 25
8454.30.00.00 - Casting machines 0.5 25
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date of 
accession
8454.90.00.00 - Parts 0.5 25
8455 Metal-rolling mills and rolls therefor.
8455.10.00.00 - Tube mills 0.5 25
- Other rolling mills :
8455.21.00.00 - - Hot or combination hot and cold 0.5 25
8455.22.00.00 - - Cold 0.5 25
8455.30.00.00 - Rolls for rolling mills 0.5 25
8455.90.00.00 - Other parts 0.5 25
8456 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.
8456.10.00.00 - Operated by laser or other light or photon beam processes 0.5 25
8456.20.00.00 - Operated by ultrasonic processes 0.5 25
8456.30.00.00 - Operated by electro-discharge processes 0.5 25
8456.90.00.00 - Other US 0.5 5
8457 Machining centres, unit construction ma chines (single station) and multi-station 
transfer machines, for working metal.
8457.10.00.00 - Machining centres 0.5 25
8457.20.00.00 - Unit construction machines (single station) 0.5 25
8457.30.00.00 - Multi-station transfer machines 0.5 25
8458 Lathes (including turning centres) for removing metal.
- Horizontal lathes :
8458.11.00.00 - - Numerically controlled 0.5 25
8458.19.00.00 - - Other 0.5 25
- Other lathes :
8458.91.00.00 - - Numerically controlled 0.5 25
8458.99.00.00 - - Other 0.5 25
8459 Machine-tools (including way-type unit head machines) for drilling, boring, milling, 
threading or tapping by removing metal, other than lathes (including turning centres) of heading 84.58.
8459.10.00.00 - Way-type unit head machines 0.5 25
- Other drilling machines :
8459.21.00.00 - - Numerically controlled 0.5 25
8459.29.00.00 - - Other 0.5 25
- Other boring-milling machines :
8459.31.00.00 - - Numerically controlled 0.5 25
8459.39.00.00 - - Other 0.5 25
8459.40.00.00 - Other boring machines 0.5 25
- Milling machines, knee-type :
8459.51.00.00 - - Numerically controlled 0.5 25
8459.59.00.00 - - Other 0.5 25
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- Other milling machines :
8459.61.00.00 - - Numerically controlled 0.5 25
8459.69.00.00 - - Other 0.5 25
8459.70.00.00 - Other threading or tapping machines 0.5 25
8460 Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or 
otherwise finishing metal or cermets by means of grinding stones, abrasives or 
polishing products, other than gear cutting, gear grinding or gear finishing 
machines of heading 84.61.
- Flat-surface grinding machines, in which the positioning in any one axis can be 
set up to an accuracy of at least 0.01 mm :
8460.11.00.00 - - Numerically controlled 0.5 25
8460.19.00.00 - - Other 0.5 25
- Other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm :
8460.21.00.00 - - Numerically controlled 0.5 25
8460.29.00.00 - - Other 0.5 25
- Sharpening (tool or cutter grinding) machines :
8460.31.00.00 - - Numerically controlled 0.5 25
8460.39.00.00 - - Other 0.5 25
8460.40.00.00 - Honing or lapping machines 0.5 25
8460.90.00.00 - Other 0.5 25
8461 Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by 
removing metal or cermets, not elsewhere specified or included.
8461.20.00.00 - Shaping or slotting machines 0.5 25
8461.30.00.00 - Broaching machines 0.5 25
8461.40.00.00 - Gear cutting, gear grinding or gear finishing machines 0.5 25
8461.50.00.00 - Sawing or cutting-off machines 0.5 25
8461.90.00.00 - Other 0.5 25
8462 Machine-tools (including presses) for working metal by forging, hammering or die-
stamping; machine-tools (including pr esses) for working metal by bending, 
folding, straightening, flattening, shearing, punching or notching; presses for 
working metal or metal carbides, not specified above.
8462.10.00.00 - Forging or die-stamping machines (including presses) and hammers 0.5 25
- Bending, folding, straightening or flattening machines (including presses) :
8462.21.00.00 - - Numerically controlled 0.5 25
8462.29.00.00 - - Other 0.5 25
- Shearing machines (including presses) , other than combined punching and 
shearing machines :
8462.31.00.00 - - Numerically controlled 0.5 25
8462.39.00.00 - - Other 0.5 25
- Punching or notching machines (including presses), including combined punching and shearing machines :
Page 211 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
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8462.41.00.00 - - Numerically controlled 0.5 25
8462.49.00.00 - - Other 0.5 25
- Other :
8462.91.00.00 - - Hydraulic presses 0.5 25
8462.99.00.00 - - Other 0.5 25
8463 Other machine-tools for working metal or cermets, without removing material.
8463.10.00.00 - Draw-benches for bars, tubes, profiles, wire or the like 0.5 25
8463.20.00.00 - Thread rolling machines 0.5 25
8463.30.00.00 - Machines for working wire 0.5 25
8463.90.00.00 - Other 0.5 25
8464 Machine-tools for working stone, ceramics, concrete, asbestos- cement or like 
mineral materials or for cold working glass.
8464.10.00.00 - Sawing machines 0.5 25
8464.20.00.00 - Grinding or polishing machines 0.5 25
8464.90.00.00 - Other 0.5 25
8465 Machine-tools (including machines fo r nailing, stapling, glueing or otherwise 
assembling) for working wood, cork, bone, hard rubber, hard plastics or similar 
hard materials.
8465.10.00.00 - Machines which can carry out different types of machining operations without 
tool change between such operations0.5 25
- Other :
8465.91.00.00 - - Sawing machines US 0.5 25
8465.92.00.00 - - Planing, milling or moulding (by cutting) machines 0.5 25
8465.93.00.00 - - Grinding, sanding or polishing machines 0.5 25
8465.94.00.00 - - Bending or assembling machines 0.5 25
8465.95.00.00 - - Drilling or morticing machines 0.5 25
8465.96.00.00 - - Splitting, slicing or paring machines 0.5 25
8465.99.00.00 - - Other 0.5 25
8466 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.
8466.10.00.00 - Tool holders and self-opening dieheads 0.5 25
8466.20.00.00 - Work holders 0.5 25
8466.30.00.00 - Dividing heads and other special attachments for machine-tools 0.5 25
- Other :
8466.91.00.00 - - For machines of heading 84.64 0.5 25
8466.92.00.00 - - For machines of heading 84.65 US 0.5 15
8466.93.00.00 - - For machines of headings 84.56 to 84.61 US 0.5 5
8466.94.00.00 - - For machines of heading 84.62 or 84.63 0.5 25
8467 Tools for working in the hand, pneumatic, hydraulic or with self-contained electric 
or non-electric motor.
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- Pneumatic :
8467.11.00.00 - - Rotary type (including combined rotary-percussion) 0.5 25
8467.19.00.00 - - Other US 0.5 25
- With self-contained electric motor :
8467.21.00.00 - - Drills of all kinds 0.5 25
8467.22.00.00 - - Saws 0.5 25
8467.29.00.00 - - Other 0.5 25
- Other tools :
8467.81.00.00 - - Chain saws 0.5 25
8467.89.00.00 - - Other US 0.5 15
- Parts :
8467.91.00.00 - - Of chain saws 0.5 25
8467.92.00.00 - - Of pneumatic tools 0.5 25
8467.99.00.00 - - Other 0.5 25
8468 Machinery and apparatus for soldering, brazing or welding, whether or not 
capable of cutting, other than those of heading 85.15; gas-operated surface 
tempering machines and appliances.
8468.10.00.00 - Hand-held blow pipes 0.5 25
8468.20.00.00 - Other gas-operated machinery and apparatus 0.5 25
8468.80.00.00 - Other machinery and apparatus 0.5 25
8468.90.00.00 - Parts 0.5 25
8469.00.00.00 Typewriters other than printers of heading 84.43; word- processing machines. US 0.5 20
8470 Calculating machines and pocket-size data recording, reproducing and displaying 
machines with calculating functions; accounting machines, postage-franking 
machines, ticket-issuing machines and similar machines, incorporating a 
calculating device; cash registers.
8470.10.00.00 - Electronic calculators capable of operation without an external source of electric 
power and pocket-size data recording, reproducing and displaying machines with 
calculating functionsUS 0.5 20
- Other electronic calculating machines :
8470.21.00.00 - - Incorporating a printing device US 0.5 20
8470.29.00.00 - - Other US 0.5 20
8470.30.00.00 - Other calculating machines US 0.5 20
8470.50.00.00 - Cash registers US 0.5 20
8470.90.00.00 - Other US 0.5 20
8471 Automatic data processing machines and units thereof; magnetic or optical 
readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included.
8471.30 - Portable automatic data processing machines, weighing not more than 10 kg, 
consisting of at least a central processing unit, a keyboard and a display
8471.30.10.00 - - Presented CKD of a kind used in the assembly industry US 0.5 10 5 2019
8471.30.90.00 - - Other US 0.5 10 5 2019
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- Other automatic data processing machines :
8471.41 - - Comprising in the same housing at least a central processing unit and an input 
and output unit, whether or not combined
8471.41.10.00 - - - Presented CKD  of a kind used in the assembly industry US 0.5 10 5 2019
8471.41.90.00 - - - Other US 0.5 10 5 2019
8471.49 - - Other, presented in the form of systems
8471.49.10.00 - - - Presented CKD of a kind used in the assembly industry US 0.5 10 5 2019
8471.49.90.00 - - - Other US 0.5 10 5 2019
8471.50 - Processing units other than those of subheading 8471.41 or 8471.49, whether 
or not containing in the same housing one or two of the following types of unit : 
storage units, input units, output units
8471.50.10.00 - - Presented CKD  of a kind used in the assembly industry US 0.5 10 5 2019
8471.50.90.00 - - Other US 0.5 10 5 2019
8471.60 - Input or output units, whether or not containing storage units in the same 
housing
8471.60.10.00 - - Presented CKD of a kind used in the assembly industry US 0.5 10 5 2019
8471.60.90.00 - - Other US 0.5 10 5 2019
8471.70 - Storage units
8471.70.10.00 - - Presented CKD of a kind used in the assembly industry CT, US 0.5 10 5 2019
8471.70.90.00 - - Other CT, US 0.5 10 5 2019
8471.80 - Other units of automatic data processing machines8471.80.10.00 - - Presented CKD of a kind used in the assembly industry US 0.5 10 5 2019
8471.80.90.00 - - Other US 0.5 10 5 2019
8471.90.00.00 - Other US 0.5 10 5 2019
8472 Other office machines (for example, hectograph or stencil duplicating machines, 
addressing machines, automatic banknote dispensers, coin-sorting machines, 
coin-counting or wrapping machines, pencil-sharpening machines, perforating or 
stapling machines).
8472.10.00.00 - Duplicating machines 0.5 40
8472.30.00.00 - Machines for sorting or folding mail or for inserting mail in envelopes or bands, 
machines for opening, closing or sealing mail and machines for affixing or 
cancelling postage stamps0.5 40
8472.90.00.00 - Other US 0.5 20
8473 Parts and accessories (other than covers, carrying cases and the like) suitable for 
use solely or principally with machines of headings 84.69 to 84.72.
8473.10.00.00 - Parts and accessories of the machines of heading 84.69 US 0.5 10
- Parts and accessories of the machines of heading 84.70 :
8473.21.00.00 - - Of the electronic calculati ng machines of subheading 8470.10, 8470.21 or 
8470.29US 0.5 10
8473.29.00.00 - - Other US 0.5 10
8473.30.00.00 - Parts and accessories of the machines of heading 84.71 CT, US 0.5 5
8473.40.00.00 - Parts and accessories of the machines of heading 84.72 US 0.5 10
Page 214 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
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8473.50.00.00 - Parts and accessories equally suitable for use with machines of two or more of 
the headings 84.69 to 84.72US 0.5 10
8474 Machinery for sorting, screening, separa ting, washing, crushing, grinding, mixing 
or kneading earth, stone, ores or other  mineral substances, in solid (including 
powder or paste) form; machinery for agglomerating, shaping or moulding solid 
mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds 
of sand.
8474.10.00.00 - Sorting, screening, separating or washing machines US 0.5 5
8474.20.00.00 - Crushing or grinding machines US 0.5 5
- Mixing or kneading machines :
8474.31.00.00 - - Concrete or mortar mixers 0.5 25
8474.32.00.00 - - Machines for mixing mineral substances with bitumen 0.5 25
8474.39.00.00 - - Other 0.5 25
8474.80.00.00 - Other machinery 0.5 25
8474.90.00.00 - Parts US 0.5 15
8475 Machines for assembling electric or el ectronic lamps, tubes or valves or 
flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware.
8475.10.00.00 - Machines for assembling electric or electronic lamps, tubes or valves or 
flashbulbs, in glass envelopes0.5 25
- Machines for manufacturing or hot working glass or glassware :
8475.21.00.00 - - Machines for making optical fibres and preforms thereof 0.5 25
8475.29.00.00 - - Other 0.5 25
8475.90.00.00 - Parts 0.5 25
8476 Automatic goods-vending machines (for example, postage stamp, cigarette, food 
or beverage machines), including money- changing machines.
- Automatic beverage-vending machines :
8476.21.00.00 - - Incorporating heating or refrigerating devices 0.5 25
8476.29.00.00 - - Other 0.5 25
- Other machines :
8476.81.00.00 - - Incorporating heating or refrigerating devices 0.5 25
8476.89.00.00 - - Other 0.5 25
8476.90.00.00 - Parts 0.5 25
8477 Machinery for working rubber or plastics or for the manufacture of products from 
these materials, not specified or included elsewhere in this Chapter.
8477.10.00.00 - Injection-moulding machines CT 0.5 10
8477.20.00.00 - Extruders 0.5 25
8477.30.00.00 - Blow moulding machines 0.5 25
8477.40.00.00 - Vacuum moulding machines and other thermoforming machines 0.5 25
- Other machinery for moulding or otherwise forming :
8477.51.00.00 - - For moulding or retreading pneumatic tyres or for moulding or otherwise 
forming inner tubes0.5 25
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date of 
accession
8477.59.00.00 - - Other 0.5 25
8477.80.00.00 - Other machinery 0.5 25
8477.90.00.00 - Parts 0.5 25
8478 Machinery for preparing or making up tobacco, not specified or included 
elsewhere in this Chapter.
8478.10.00.00 - Machinery 0.5 25
8478.90.00.00 - Parts 0.5 25
8479 Machines and mechanical appliances havi ng individual functions, not specified or 
included elsewhere in this Chapter.
8479.10.00.00 - Machinery for public works, building or the like US 0.5 5
8479.20.00.00 - Machinery for the extraction or preparation of animal or fixed vegetable fats or 
oils0.5 25
8479.30.00.00 - Presses for the manufacture of particle board or fibre building board of wood or 
other ligneous materials and other machinery for treating wood or cork0.5 25
8479.40.00.00 - Rope or cable-making machines 0.5 25
8479.50.00.00 - Industrial robots, not elsewhere specified or included 0.5 25
8479.60.00.00 - Evaporative air coolers 0.5 25
- Passenger boarding bridges :
8479.71.00.00 - - Of a kind used in airports US 0.5 5
8479.79.00.00 - - Other US 0.5 5
- Other machines and mechanical appliances :
8479.81.00.00 - - For treating metal, including electric wire coil-winders 0.5 25
8479.82.00.00 - - Mixing, kneading, crushing, grinding, screening, sifting, homogenising, 
emulsifying or stirring machinesUS 0.5 25
8479.89.00.00 - - Other US 0.5 5
8479.90.00.00 - Parts US 0.5 5
8480 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for 
metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber 
or plastics.
8480.10.00.00 - Moulding boxes for metal foundry 0.5 25
8480.20.00.00 - Mould bases 0.5 25
8480.30.00.00 - Moulding patterns 0.5 25
- Moulds for metal or metal carbides :
8480.41.00.00 - - Injection or compression types 0.5 25
8480.49.00.00 - - Other 0.5 25
8480.50.00.00 - Moulds for glass 0.5 25
8480.60.00.00 - Moulds for mineral materials 0.5 25
- Moulds for rubber or plastics :
8480.71.00.00 - - Injection or compression types US 0.5 5
8480.79.00.00 - - Other 0.5 25
8481 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or 
the like, including pressure-reducing valves  and thermostatically controlled valves.
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date of 
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8481.10.00.00 - Pressure-reducing valves 0.5 30
8481.20.00.00 - Valves for oleohydraulic or pneumatic transmissions US 0.5 15
8481.30.00.00 - Check (nonreturn) valves US 0.5 30
8481.40.00.00 - Safety or relief valves 0.5 30
8481.80.00.00 - Other appliances US 0.5 15
8481.90.00.00 - Parts US 0.5 15
8482 Ball or roller bearings.
8482.10.00.00 - Ball bearings 0.5 30
8482.20.00.00 - Tapered roller bearings, in cluding cone and tapered roller assemblies 0.5 30
8482.30.00.00 - Spherical roller bearings 0.5 30
8482.40.00.00 - Needle roller bearings 0.5 30
8482.50.00.00 - Other cylindrical roller bearings 0.5 30
8482.80.00.00 - Other, including combined ball/roller bearings 0.5 30
- Parts :
8482.91.00.00 - - Balls, needles and rollers 0.5 30
8482.99.00.00 - - Other 0.5 30
8483 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing 
housings and plain shaft bearings; gears and gearing; ball or roller screws; gear 
boxes and other speed changers, including torque converters; flywheels and 
pulleys, including pulley blocks; clutches and shaft couplings (including universal 
joints).
8483.10.00.00 - Transmission shafts (including cam shafts and crank shafts) and cranks US 0.5 10
8483.20.00.00 - Bearing housings, incorporating ball or roller bearings 0.5 30
8483.30.00.00 - Bearing housings, not incorporatin g ball or roller bearings; plain shaft bearings US 0.5 10
8483.40.00.00 - Gears and gearing, other than toothed wheels, chain sprockets and other 
transmission elements presented separately; ball or roller screws; gear boxes 
and other speed changers, including torque convertersUS 0.5 10
8483.50.00.00 - Flywheels and pulleys, including pulley blocks US 0.5 10
8483.60.00.00 - Clutches and shaft couplings (including universal joints) US 0.5 10
8483.90.00.00 - Toothed wheels, chain sprockets and other transmission elements presented 
separately; partsUS 0.5 10
8484 Gaskets and similar joints of metal sheeting combined with other material or of 
two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; 
mechanical seals.
8484.10.00.00 - Gaskets and similar joints of metal sheeting combined with other material or of 
two or more layers of metalUS 0.5 10
8484.20.00.00 - Mechanical seals US 0.5 30
8484.90.00.00 - Other US 0.5 10
8486 Machines and apparatus of a kind used solely or principally for the manufacture 
of semiconductor boules or wafers, semiconductor devices, electronic integrated 
circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to 
this Chapter; parts and accessories.
8486.10.00.00 - Machines and apparatus for the manufacture of boules or wafers US 0.5 10
Page 217 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
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8486.20 - Machines and apparatus for the manufacture of semiconductor devices or of 
electronic integrated circuits
8486.20.1 - - Apparatus for the projection or drawing of circuit patterns on sensitised 
semiconductor materials :
8486.20.11.00 - - - Direct write-on-water apparatus US 0.5 20
8486.20.12.00 - - - Step and repeat aligners US 0.5 20
8486.20.19.00 - - - Other US 0.5 20
8486.20.90.00 - - Other US 0.5 10
8486.30 - Machines and apparatus for the manufacture of flat panel displays
8486.30.10.00 - - For photographic or cinematographic laboratories; negatoscopes US 0.5 20
8486.30.90.00 - - Other US 0.5 10
8486.40.00.00 - Machines and apparatus specified in Note 9 (C) to this Chapter US 0.5 10
8486.90 - Parts and accessories8486.90.10.00 - - Of machines and apparatus of Subheading 8486.20 and 8486.30 US 0.5 10
8486.90.90.00 - - Other US 0.5 5
8487 Machinery parts, not containing electrical  connectors, insulators, coils, contacts 
or other electrical features, not specified or included elsewhere in this Chapter.
8487.10.00.00 - Ships' or boats' propellers and blades therefor 0.5 30
8487.90.00.00 - Other US 0.5 10
85 ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; 
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND 
SOUND RECORDERS AND REPRODUCERS, AND PARTS AND 
ACCESSORIES OF SUCH ARTICLES
8501 Electric motors and generators (excluding generating sets).
8501.10.00.00 - Motors of an output not exceeding 37.5 W 0.5 25
8501.20.00.00 - Universal AC/DC motors of an output exceeding 37.5 W US 0.5 7.5 5 2019
- Other DC motors; DC generators :
8501.31.00.00 - - Of an output not exceeding 750 W US 0.5 7.5 5 2019
8501.32.00.00 - - Of an output exceeding 750 W but not exceeding 75 kW US 0.5 7.5 5 2019
8501.33.00.00 - - Of an output exceeding 75 kW but not exceeding 375 kW US 0.5 7.5 5 2019
8501.34.00.00 - - Of an output exceeding 375 kW US 0.5 7.5 5 2019
8501.40.00.00 - Other AC motors, single-phase US 0.5 7.5 5 2019
- Other AC motors, multi-phase :
8501.51.00.00 - - Of an output not exceeding 750 W US 0.5 7.5 5 2019
8501.52.00.00 - - Of an output exceeding 750 W but not exceeding 75 kW US 0.5 7.5 5 2019
8501.53.00.00 - - Of an output exceeding 75 kW US 0.5 7.5 5 2019
- AC generators (alternators) :
8501.61.00.00 - - Of an output not exceeding 75 kVA US 0.5 7.5 5 2019
8501.62.00.00 - - Of an output exceeding 75 kVA but not exceeding 375 kVA US 0.5 7.5 5 2019
8501.63.00.00 - - Of an output exceeding 375 kVA but not exceeding 750 kVA US 0.5 7.5 5 2019
8501.64.00.00 - - Of an output exceeding 750 kVA 0.5 25
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8502 Electric generating sets and rotary converters.
- Generating sets with compression-ignition internal combustion piston engines 
(diesel or semi-diesel engines) :
8502.11 - - Of an output not exceeding 75 kVA
8502.11.10.00 - - - Presented CKD  of a kind used in the assembly industry US 0.5 7.5 5 2019
8502.11.90.00 - - - Other US 0.5 7.5 5 2019
8502.12 - - Of an output exceeding 75 kVA but not exceeding 375 kVA8502.12.10.00 - - - Presented CKD of a kind used in the assembly industry US 0.5 7.5 5 2019
8502.12.90.00 - - - Other US 0.5 7.5 5 2019
8502.13 - - Of an output exceeding 375 kVA8502.13.10.00 - - - Presented CKD (completely knocked down) for the assembly industry US 0.5 7.5 5 2019
8502.13.90.00 - - - Other US 0.5 7.5 5 2019
8502.20 - Generating sets with spark-ignition internal combustion piston engines8502.20.10.00 - - Presented CKD of a kind used in the assembly industry US 0.5 7.5 5 2019
8502.20.90.00 - - Other US 0.5 7.5 5 2019
- Other generating sets :
8502.31.00.00 - - Wind-powered US 0.5 7.5 5 2019
8502.39 - - Other
8502.39.10.00 - - - Solar-powered US 0.5 7.5 5 2019
8502.39.20.00 - - - Water (hydro) powered US 0.5 7.5 5 2019
8502.39.30.00 - - - Gas-powered US 0.5 7.5 5 2019
8502.39.90.00 - - - Other US 0.5 7.5 5 2019
8502.40.00.00 - Electric rotary converters US 0.5 7.5 5 2019
8503.00.00.00 Parts suitable for use solely or principally with the machines of heading 85.01 or 
85.02.CA, US 0.5 15
8504 Electrical transformers, static converters (for example, rectifiers) and inductors.
8504.10.00.00 - Ballasts for discharge lamps or tubes US 0.5 7.5 5 2019
- Liquid dielectric transformers :
8504.21.00.00 - - Having a power handling capacity not exceeding 650 kVA 0.5 25
8504.22.00.00 - - Having a power handling capacity exceeding 650 kVA but not exceeding 
10,000 kVA0.5 25
8504.23.00.00 - - Having a power handling capacity exceeding 10,000 kVA 0.5 25
- Other transformers :
8504.31.00.00 - - Having a power handling capacity not exceeding 1 kVA US 0.5 7.5 5 2019
8504.32.00.00 - - Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA US 0.5 7.5 5 2019
8504.33.00.00 - - Having a power handling capacity exceeding 16 kVA but not exceeding 500 
kVAUS 0.5 7.5 5 2019
8504.34.00.00 - - Having a power handling capacity exceeding 500 kVA 0.5 25
8504.40 - Static converters8504.40.10.00 - - Uninterruptible power supply (UPS) US 0.5 7.5 5 2019
8504.40.20.00 - - Battery chargers US 0.5 7.5 5 2019
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8504.40.90.00 - - Other US 0.5 7.5 5 2019
8504.50 - Other inductors
8504.50.10.00 - - Choke coil (chokes) US 0.5 7.5 5 2019
8504.50.90.00 - - Other US 0.5 7.5 5 2019
8504.90.00.00 - Parts US 0.5 7.5 5 2019
8505 Electro-magnets; permanent magnets and articles intended to become 
permanent magnets after magnetisation; electro- magnetic or permanent magnet 
chucks, clamps and similar holding device s; electro-magnetic couplings, clutches 
and brakes; electro-magnetic lifting heads.
- Permanent magnets and articles intended to become permanent magnets after 
magnetisation :
8505.11.00.00 - - Of metal 0.5 25
8505.19.00.00 - - Other 0.5 25
8505.20 - Electro-magnetic couplings, clutches and brakes
8505.20.10.00 - - For motor vehicles 0.5 30
8505.20.90.00 - - Other 0.5 30
8505.90.00.00 - Other, including parts 0.5 30
8506 Primary cells and primary batteries.
8506.10 - Manganese dioxide
8506.10.11.00 - - - Flashlight and radio batteries 0.5 40
8506.10.19.00 - - - Other: 0.5 40
8506.30.00.00 - Mercuric oxide 0.5 40
8506.40.00.00 - Silver oxide 0.5 40
8506.50.00.00 - Lithium 0.5 40
8506.60.00.00 - Air-zinc 0.5 40
8506.80.00.00 - Other primary cells and primary batteries 0.5 40
8506.90.00.00 - Parts 0.5 25
8507 Electric accumulators, including separators therefor, whether or not rectangular 
(including square).
8507.10.00.00 - Lead-acid, of a kind used for starting piston engines US 0.5 20
8507.20.00.00 - Other lead-acid accumulators US 0.5 20
8507.30.00.00 - Nickel-cadmium US 0.5 20
8507.40.00.00 - Nickel-iron US 0.5 20
8507.50.00.00 - Nickel-metal hydride US 0.5 20
8507.60.00.00 - Lithium-ion US 0.5 20
8507.80.00.00 - Other accumulators US 0.5 20
8507.90.00.00 - Parts US 0.5 10
8508 Vacuum cleaners.
- With self-contained electric motor :
8508.11.00.00 - - Of a power not exceeding 1,500 W and having a dust bag or other receptacle 
capacity not exceeding 20 l0.5 40
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8508.19.00.00 - - Other US 0.5 25 20 2019
8508.60.00.00 - Other vacuum cleaners US 0.5 25 20 2019
8508.70.00.00 - Parts US 0.5 25 10 2019
8509 Electro-mechanical domestic appliances, with self-contained electric motor, other 
than vacuum cleaners of heading 85.08.
8509.40.00.00 - Food grinders and mixers; fruit or vegetable juice extractors 0.5 40
8509.80.00.00 - Other appliances 0.5 40
8509.90.00.00 - Parts 0.5 30
8510 Shavers, hair clippers and hair-removing appliances, with self- contained electric motor.
8510.10.00.00 - Shavers 0.5 40
8510.20.00.00 - Hair clippers 0.5 40
8510.30.00.00 - Hair-removing appliances 0.5 40
8510.90.00.00 - Parts 0.5 30
8511 Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition 
magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, 
starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines.
8511.10.00.00 - Sparking plugs US 0.5 10
8511.20.00.00 - Ignition magnetos; magneto-dynamos; magnetic flywheels US 0.5 10
8511.30.00.00 - Distributors; ignition coils US 0.5 10
8511.40.00.00 - Starter motors and dual purpose starter-generators US 0.5 10
8511.50.00.00 - Other generators US 0.5 10
8511.80.00.00 - Other equipment US 0.5 10
8511.90.00.00 - Parts 0.5 25
8512 Electrical lighting or signalling equipment (excluding articles of heading 85.39), 
windscreen wipers, defrosters and demisters, of a kind used for cycles or motor 
vehicles.
8512.10.00.00 - Lighting or visual signalling equipment of a kind used on bicycles 0.5 30
8512.20.00.00 - Other lighting or visual signalling equipment 0.5 30
8512.30.00.00 - Sound signalling equipment 0.5 30
8512.40.00.00 - Windscreen wipers, defrosters and demisters 0.5 30
8512.90.00.00 - Parts 0.5 25
8513 Portable electric lamps designed to function by their own source of energy (for 
example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 85.12.
8513.10.00.00 - Lamps 0.5 40
8513.90.00.00 - Parts 0.5 30
8514 Industrial or laboratory electric furnaces and ovens (including those functioning 
by induction or dielectric loss); other industrial or laboratory equipment for the 
heat treatment of materials by induction or dielectric loss.
8514.10.00.00 - Resistance heated furnaces and ovens 0.5 25
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8514.20.00.00 - Furnaces and ovens functioning by induction or dielectric loss US 0.5 5
8514.30.00.00 - Other furnaces and ovens 0.5 25
8514.40.00.00 - Other equipment for the heat treatment of materials by induction or dielectric 0.5 25
8514.90.00.00 - Parts US 0.5 5
8515 Electric (including electrically heated gas), laser or other light or photon beam, 
ultrasonic, electron beam, magnetic puls e or plasma arc soldering, brazing or 
welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets.
- Brazing or soldering machines and apparatus :
8515.11.00.00 - - Soldering irons and guns 0.5 25
8515.19.00.00 - - Other 0.5 25
- Machines and apparatus for resistance welding of metal :
8515.21.00.00 - - Fully or partly automatic 0.5 25
8515.29.00.00 - - Other 0.5 25
- Machines and apparatus for arc (including plasma arc) welding of metals :
8515.31.00.00 - - Fully or partly automatic 0.5 25
8515.39.00.00 - - Other 0.5 25
8515.80.00.00 - Other machines and apparatus 0.5 25
8515.90.00.00 - Parts 0.5 25
8516 Electric instantaneous or storage water heaters and immersion heaters; electric 
space heating apparatus and soil heating apparatus; electro-thermic hair-
dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) 
and hand dryers; electric smoothing irons;  other electro-thermic appliances of a 
kind used for domestic purposes; electric heating resistors, other than those of 
heading 85.45.
8516.10.00.00 - Electric instantaneous or storage water heaters and immersion heaters 0.5 40
- Electric space heating apparatus and electric soil heating apparatus :
8516.21.00.00 - - Storage heating radiators 0.5 40
8516.29.00.00 - - Other 0.5 40
- Electro-thermic hair-dressing or hand-drying apparatus :
8516.31.00.00 - - Hair dryers 0.5 40
8516.32.00.00 - - Other hair-dressing apparatus 0.5 40
8516.33.00.00 - - Hand-drying apparatus 0.5 40
8516.40.00.00 - Electric smoothing irons 0.5 40
8516.50.00.00 - Microwave ovens 0.5 40
8516.60 - Other ovens; cookers, cooking plates, boiling rings, grillers and roasters
8516.60.10.00 - - Presented CKD of a kind used in the assembly industry 0.5 40
8516.60.90.00 - - Other 0.5 40
- Other electro-thermic appliances :
8516.71.00.00 - - Coffee or tea makers 0.5 40
8516.72.00.00 - - Toasters 0.5 40
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8516.79 - - Other
8516.79.10.00 - - - Kettle 0.5 40
8516.79.20.00 - - - Perfume or incense heaters and heaters for diffusing insecticides 0.5 40
8516.79.90.00 - - - Other 0.5 40
8516.80.00.00 - Electric heating resistors US 0.5 20
8516.90.00.00 - Parts 0.5 30
8517 Telephone sets, including telephones for cellular networks or for other wireless 
networks; other apparatus for the transmission or reception of voice, images or 
other data, including apparatus for communication in a wired or wireless network 
(such as a local or wide area network),  other than transmission or reception 
apparatus of heading 84.43, 85.25, 85.27 or 85.28.
- Telephone sets, including telephones for cellular networks or for other wireless 
networks :
8517.11.00.00 - - Line telephone sets with cordless handsets US 0.5 10
8517.12.00.00 - - Telephones for cellular networks or for other wireless networks CT, US 0.5 10
8517.18.00.00 - - Other US 0.5 10
- Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a 
local or wide area network) :
8517.61.00.00 - - Base stations US 0.5 10
8517.62.00.00 - - Machines for the reception, conversion and transmission or regeneration of 
voice, images or other data, including switching and routing apparatusUS 0.5 10
8517.69.00.00 - - Other US 0.5 10
8517.70.00.00 - Parts CT, US 0.5 5
8518 Microphones and stands therefor; loudspeakers, whether or not mounted in their 
enclosures; headphones and earphones, whether or not combined with a 
microphone, and sets consisting of a microphone and one or more loudspeakers; 
audio- frequency electric amplifiers; electric sound amplifier sets.
8518.10.00.00 - Microphones and stands therefor US 0.5 25 20 2019
- Loudspeakers, whether or not mounted in their enclosures :
8518.21.00.00 - - Single loudspeakers, mounted in their enclosures US 0.5 25 20 2019
8518.22.00.00 - - Multiple loudspeakers, mounted in the same enclosure US 0.5 25 20 2019
8518.29.00.00 - - Other US 0.5 25 20 2019
8518.30.00.00 - Headphones and earphones, whether or not combined with a microphone, and 
sets consisting of a microphone and one or more loudspeakersUS 0.5 25 20 2019
8518.40.00.00 - Audio-frequency electric amplifiers US 0.5 25 20 2019
8518.50.00.00 - Electric sound amplifier sets US 0.5 25 20 2019
8518.90.00.00 - Parts US 0.5 25 20 2019
8519 Sound recording or reproducing apparatus.
8519.20.00.00 - Apparatus operated by coins, banknotes, bank cards, tokens or by other means 
of payment0.5 40
8519.30.00.00 - Turntables (record-decks) 0.5 40
8519.50.00.00 - Telephone answering machines US 0.5 25 20 2019
- Other apparatus :
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8519.81 - - Using magnetic, optical or semiconductor media
8519.81.10.00 - - - Portable players US 0.5 25 20 2019
8519.81.90.00 - - - Other US 0.5 25 20 2019
8519.89.00.00 - - Other US 0.5 25 20 2019
8521 Video recording or reproducing apparatus, whether or not incorporating a video 
tuner.
8521.10.00.00 - Magnetic tape-type US 0.5 25 20 2019
8521.90 - Other
8521.90.10.00 - - DVD player/recorder 0.5 40
8521.90.90.00 - - Other 0.5 40
8522 Parts and accessories suitable for use solely or principally with the apparatus of 
headings 85.19 or 85.21.
8522.10.00.00 - Pick-up cartridges 0.5 40
8522.90.00.00 - Other US 0.5 25 10 2019
8523 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.
- Magnetic media :
8523.21 - - Cards incorporating a magnetic stripe
8523.21.10.00 - - - Recorded 0.5 40
8523.21.90.00 - - - Unrecorded 0.5 40
8523.29 - - Other8523.29.10.00 - - - Of width not exceeding 4 mm US 0.5 20
8523.29.90.00 - - - Other US 0.5 15 10 2019
- Optical media :
8523.41.00.00 - - Unrecorded US 0.5 20
8523.49.00.00 - - Other US 0.5 20
- Semiconductor media :
8523.51.00.00 - - Solid-state non-volatile storage devices CT, US 0.5 20
8523.52.00.00 - - «Smart cards» US 0.5 20
8523.59.00.00 - - Other US 0.5 20
8523.80.00.00 - Other US 0.5 20
8525 Transmission apparatus for radio-broadcasting or television, whether or not 
incorporating reception apparatus or sound recording or reproducing apparatus; 
television cameras, digital cameras and video camera recorders.
8525.50.00.00 - Transmission apparatus US 0.5 15 5 2019
8525.60.00.00 - Transmission apparatus incorporating reception apparatus US 0.5 15 5 2019
8525.80.00.00 - Television cameras, digital cameras and video camera recorders CT, US 0.5 5
8526 Radar apparatus, radio navigational aid apparatus and radio remote control 
apparatus.
8526.10.00.00 - Radar apparatus US 0.5 15 5 2019
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- Other :
8526.91.00.00 - - Radio navigational aid apparatus CA, US 0.5 15 5 2019
8526.92.00.00 - - Radio remote control apparatus US 0.5 15 5 2019
8527 Reception apparatus for radio-broadcasting, whether or not combined, in the 
same housing, with sound recording or reproducing apparatus or a clock.
- Radio-broadcast receivers capable of op erating without an external source of 
power :
8527.12.00.00 - - Pocket-size radio cassette-players 0.5 40
8527.13.00.00 - - Other apparatus combined with sound recording or reproducing apparatus 0.5 40
8527.19 - - Other
8527.19.10.00 - - - Presented CKD  of a kind used in the assembly industry 0.5 25
8527.19.20.00 - - - Radio receiving sets 0.5 40
8527.19.90.00 - - - Other 0.5 40
- Radio-broadcast receivers not capable of operating without an external source 
of power, of a kind used in motor vehicles :
8527.21.00.00 - - Combined with sound recording or reproducing apparatus 0.5 40
8527.29.00.00 - - Other 0.5 40
- Other :
8527.91.00.00 - - Combined with sound recording or reproducing apparatus 0.5 40
8527.92.00.00 - - Not combined with sound recording or reproducing apparatus but combined 
with a clock0.5 40
8527.99 - - Other
8527.99.10.00 - - - Presented CKD of a kind used in the assembly industry 0.5 40
8527.99.90.00 - - - Other 0.5 40
8528 Monitors and projectors, not incorporating television reception apparatus; 
reception apparatus for television, whether or not incorporating radio-broadcast 
receivers or sound or video recording or reproducing apparatus.
- Cathode-ray tube monitors :
8528.41.00.00 - - Of a kind solely or principally used in an automatic data processing system of 
heading 84.71US 0.5 10 5 2019
8528.49.00.00 - - Other 0.5 40
- Other monitors :
8528.51.00.00 - - Of a kind solely or principally used in an automatic data processing system of 
heading 84.71US 0.5 10 5 2019
8528.59.00.00 - - Other 0.5 40
- Projectors :
8528.61.00.00 - - Of a kind solely or principally used in an automatic data processing system of 
heading 84.71US 0.5 10 5 2019
8528.69.00.00 - - Other US 0.5 20
- Reception apparatus for television, whether or not incorporating radio-broadcast 
receivers or sound or video recording or reproducing apparatus :
8528.71 - - Not designed to incorporate a video display or screen
8528.71.10.00 - - - Presented CKD  of a kind used in the assembly industry US 0.5 15 5 2019
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8528.71.90.00 - - - Other US 0.5 20
8528.72 - - Other, colour
8528.72.10.00 - - - Presented CKD of a kind used in the assembly industry 0.5 25
8528.72.90.00 - - - Other 0.5 40
8528.73 - - Other, monochrome8528.73.10.00 - - - Presented CKD of a kind used in the assembly industry 0.5 25
8528.73.90.00 - - - Other 0.5 40
8529 Parts suitable for use solely or principally with the apparatus of headings 85.25 to 
85.28.
8529.10.00.00 - Aerials and aerial reflectors of all kinds; parts suitable for use therewith US 0.5 20
8529.90.00.00 - Other US 0.5 15 10 2019
8530 Electrical signalling, safety or traffic control equipment for railways, tramways, 
roads, inland waterways, parking facilities, port installations or airfields (other 
than those of heading 86.08).
8530.10.00.00 - Equipment for railways or tramways 0.5 25
8530.80.00.00 - Other equipment 0.5 25
8530.90.00.00 - Parts 0.5 25
8531 Electric sound or visual signalling appara tus (for example, bells, sirens, indicator 
panels, burglar or fire alarms), other than those of heading 85.12 or 85.30.
8531.10.00.00 - Burglar or fire alarms and similar apparatus US 0.5 15 5 2019
8531.20.00.00 - Indicator panels incorporating liquid crystal devices (LCD) or light emitting 
diodes (LED)CT, US 0.5 10
8531.80.00.00 - Other apparatus US 0.5 15 10 2019
8531.90.00.00 - Parts US 0.5 15 5 2019
8532 Electrical capacitors, fixed, variable or adjustable (pre-set).
8532.10.00.00 - Fixed capacitors designed for use in 50/60 Hz circuits and having a reactive 
power handling capacity of not less than 0.5 kvar (power capacitors)US 0.5 7.5 5 2019
- Other fixed capacitors :
8532.21.00.00 - - Tantalum US 0.5 7.5 5 2019
8532.22.00.00 - - Aluminium electrolytic US 0.5 7.5 5 2019
8532.23.00.00 - - Ceramic dielectric, single layer US 0.5 7.5 5 2019
8532.24.00.00 - - Ceramic dielectric, multilayer US 0.5 7.5 5 2019
8532.25.00.00 - - Dielectric of paper or plastics US 0.5 7.5 5 2019
8532.29.00.00 - - Other US 0.5 7.5 5 2019
8532.30.00.00 - Variable or adjustable (pre-set) capacitors US 0.5 7.5 5 2019
8532.90.00.00 - Parts US 0.5 7.5 5 2019
8533 Electrical resistors (including rheostats and potentiometers), other than heating 
resistors.
8533.10.00.00 - Fixed carbon resistors, composition or film types US 0.5 5
- Other fixed resistors :
8533.21.00.00 - - For a power handling capacity not exceeding 20 W US 0.5 5
8533.29.00.00 - - Other US 0.5 5
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- Wirewound variable resistors, including rheostats and potentiometers :
8533.31.00.00 - - For a power handling capacity not exceeding 20 W US 0.5 5
8533.39.00.00 - - Other US 0.5 5
8533.40.00.00 - Other variable resistors, including rheostats and potentiometers US 0.5 5
8533.90.00.00 - Parts US 0.5 5
8534.00.00.00 Printed circuits. CT, US 0.5 5
8535 Electrical apparatus for switching or protecting electrical circuits, or for making 
connections to or in electrical circuits (for example, switches, fuses, lightning 
arresters, voltage limiters, surge suppressors, plugs and other connectors, 
junction boxes), for a voltage exceeding 1,000 volts.
8535.10.00.00 - Fuses 0.5 30
- Automatic circuit breakers :
8535.21.00.00 - - For a voltage of less than 72.5 kV 0.5 30
8535.29.00.00 - - Other US 0.5 15
8535.30.00.00 - Isolating switches and make-and-break switches 0.5 30
8535.40.00.00 - Lightning arresters, voltage limiters and surge suppressors 0.5 30
8535.90.00.00 - Other 0.5 30
8536 Electrical apparatus for switching or protecting electrical circuits, or for making 
connections to or in electrical circuits (f or example, switches, relays, fuses, surge 
suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts; connectors for optical fibres, optical fibre bundles or cables.
8536.10.00.00 - Fuses 0.5 40
8536.20.00.00 - Automatic circuit breakers 0.5 40
8536.30.00.00 - Other apparatus for protecting electrical circuits 0.5 40
- Relays :
8536.41.00.00 - - For a voltage not exceeding 60 V 0.5 40
8536.49.00.00 - - Other 0.5 40
8536.50.00.00 - Other switches US 0.5 20
- Lamp-holders, plugs and sockets :
8536.61.00.00 - - Lamp-holders 0.5 40
8536.69.00.00 - - Other US 0.5 20
8536.70.00.00 - Connectors for optical fibres, optical fibre bundles or cables US 0.5 20
8536.90.00.00 - Other apparatus US 0.5 20
8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or 
more apparatus of heading 85.35 or 85.36, for electric control or the distribution 
of electricity, including those incorporating instruments or apparatus of Chapter 
90, and numerical control apparatus, other than switching apparatus of heading 85.17.
8537.10.00.00 - For a voltage not exceeding 1,000 V US 0.5 15
8537.20.00.00 - For a voltage exceeding 1,000 V 0.5 25
8538 Parts suitable for use solely or principally with the apparatus of heading 85.35, 
85.36 or 85.37.
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8538.10.00.00 - Boards, panels, consoles, desks, cabinets and other bases for the goods of 
heading 85.37, not equipped with their apparatus0.5 25
8538.90.00.00 - Other US 0.5 7.5 5 2019
8539 Electric filament or discharge lamps, including sealed beam lamp units and ultra-
violet or infra-red lamps; arc-lamps.
8539.10.00.00 - Sealed beam lamp units US 0.5 20
- Other filament lamps, excluding ultra-violet or infra-red lamps :
8539.21.00.00 - - Tungsten halogen 0.5 40
8539.22.00.00 - - Other, of a power not exceeding 200 W and for a voltage exceeding 100 V 0.5 40
8539.29.00.00 - - Other 0.5 40
- Discharge lamps, other than ultra-violet lamps :
8539.31 - - Fluorescent, hot cathode
8539.31.10.00 - - - Energy saving compact fluorescent lamps (CFL) 0.5 40
8539.31.90.00 - - - Other 0.5 40
8539.32.00.00 - - Mercury or sodium vapour lamps; metal halide lamps 0.5 40
8539.39.00.00 - - Other 0.5 40
- Ultra-violet or infra-red lamps; arc-lamps :
8539.41.00.00 - - Arc-lamps 0.5 40
8539.49.00.00 - - Other 0.5 40
8539.90.00.00 - Parts 0.5 30
8540 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).
- Cathode-ray television picture tubes, in cluding video monitor cathode-ray tubes :
8540.11.00.00 - - Colour 0.5 30
8540.12.00.00 - - Monochrome 0.5 30
8540.20.00.00 - Television camera tubes; image converters and intensifiers; other photo-
cathode tubes0.5 25
8540.40.00.00 - Data/graphic display tubes, monochrome; data/graphic display tubes, colour, 
with a phosphor dot screen pitch smaller than 0.4 mm0.5 30
8540.60.00.00 - Other cathode-ray tubes 0.5 30
- Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, 
carcinotrons), excluding grid-controlled tubes :
8540.71.00.00 - - Magnetrons 0.5 30
8540.79.00.00 - - Other 0.5 30
- Other valves and tubes :
8540.81.00.00 - - Receiver or amplifier valves and tubes 0.5 30
8540.89.00.00 - - Other 0.5 30
- Parts :
8540.91.00.00 - - Of cathode-ray tubes 0.5 25
8540.99.00.00 - - Other 0.5 25
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8541 Diodes, transistors and similar semiconductor devices; photosensitive 
semiconductor devices, including photovoltaic cells whether or not assembled in 
modules or made up into panels; light emitting diodes; mounted piezo-electric 
crystals.
8541.10.00.00 - Diodes, other than photosensitive or light emitting diodes US 0.5 10
- Transistors, other than photosensitive transistors :
8541.21.00.00 - - With a dissipation rate of less than 1 W US 0.5 10
8541.29.00.00 - - Other US 0.5 10
8541.30.00.00 - Thyristors, diacs and triacs, other than photosensitive devices US 0.5 10
8541.40 - Photosensitive semiconductor devices, including photovoltaic cells whether or 
not assembled in modules or made up into panels; light emitting diodes
8541.40.10.00 - - Solar cells whether or not assembled in modules or made up into panels CT, US 0.5 0
8541.40.90.00 - - Other CT, US 0.5 0
8541.50.00.00 - Other semiconductor devices US 0.5 10
8541.60.00.00 - Mounted piezo-electric crystals US 0.5 10
8541.90.00.00 - Parts US 0.5 7.5 5 2019
8542 Electronic integrated circuits.
- Electronic integrated circuits :
8542.31.00.00 - - Processors and controllers, whether or not combined with memories, 
converters, logic circuits, amplifiers, cl ock and timing circuits, or other circuitsUS 0.5 10
8542.32.00.00 - - Memories CT, US 0.5 10
8542.33.00.00 - - Amplifiers US 0.5 10
8542.39.00.00 - - Other CT, US 0.5 10
8542.90.00.00 - Parts US 0.5 7.5 5 2019
8543 Electrical machines and apparatus, having individual functions, not specified or 
included elsewhere in this Chapter.
8543.10.00.00 - Particle accelerators 0.5 30
8543.20.00.00 - Signal generators 0.5 30
8543.30.00.00 - Machines and apparatus for elec troplating, electrolysis or electrophoresis 0.5 30
8543.70.00.00 - Other machines and apparatus US 0.5 10
8543.90.00.00 - Parts US 0.5 7.5 5 2019
8544 Insulated (including enamelled or anodised) wire, cable (including co-axial cable) 
and other insulated electric conductors, whether or not fitted with connectors; 
optical fibre cables, made up of individually sheathed fibres, whether or not 
assembled with electric conductors or fitted with connectors.
- Winding wire :
8544.11.00.00 - - Of copper 0.5 30
8544.19.00.00 - - Other 0.5 30
8544.20.00.00 - Co-axial cable and ot her co-axial electric conductors 0.5 40
8544.30.00.00 - Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or 
shipsUS 0.5 20
- Other electric conductors, for a voltage not exceeding 1,000 V :
8544.42.00.00 - - Fitted with connectors US 0.5 20
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8544.49 - - Other
8544.49.10.00 - - - Almenec insulated self-suppor ting cables with metallic part made of 7 
uninsulated strands of diameter between 3.15mm and 3.55mmUS 0.5 10
8544.49.90.00 - - - Other US 0.5 20
8544.60.00.00 - Other electric conductors, for a voltage exceeding 1,000 V 0.5 30
8544.70.00.00 - Optical fibre cables US 0.5 5
8545 Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other 
articles of graphite or other carbon, with or without metal, of a kind used for 
electrical purposes.
- Electrodes :
8545.11.00.00 - - Of a kind used for furnaces 0.5 30
8545.19.00.00 - - Other 0.5 30
8545.20.00.00 - Brushes 0.5 30
8545.90 - Other
8545.90.10.00 - - Of a kind used in the battery manufacturing industry 0.5 25
8545.90.90.00 - - Other 0.5 30
8546 Electrical insulators of any material.
8546.10.00.00 - Of glass 0.5 30
8546.20.00.00 - Of ceramics 0.5 30
8546.90.00.00 - Other 0.5 30
8547 Insulating fittings for electrical machines, appliances or equipment, being fittings 
wholly of insulating material apart from any minor components of metal (for 
example, threaded sockets) incorporated during moulding solely for purposes of 
assembly, other than insulators of heading 85.46; electrical conduit tubing and joints therefor, of base metal lined with insulating material.
8547.10.00.00 - Insulating fittings of ceramics 0.5 30
8547.20.00.00 - Insulating fittings of plastics 0.5 30
8547.90.00.00 - Other 0.5 30
8548 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; 
electrical parts of machinery or apparatus, not specified or included elsewhere in 
this Chapter.
8548.10.00.00 - Waste and scrap of primary cells, primary batteries and electric accumulators; 
spent primary cells, spent primary batteries and spent electric accumulators0.5 40
8548.90.00.00 - Other US 0.5 10
86 RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS 
THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND 
PARTS THEREOF; MECHANICAL (INCLUDING ELECTROMECHANICAL) 
TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS
8601 Rail locomotives powered from an external source of electricity or by electric 
accumulators.
8601.10.00.00 - Powered from an external source of electricity 0.5 25
8601.20.00.00 - Powered by electric accumulators 0.5 25
8602 Other rail locomotives; locomotive tenders.
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rateBound rate at 
date of 
accession
8602.10.00.00 - Diesel-electric locomotives US 0.5 5
8602.90.00.00 - Other 0.5 25
8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of 
heading 86.04.
8603.10.00.00 - Powered from an external source of electricity 0.5 25
8603.90.00.00 - Other 0.5 25
8604.00.00.00 Railway or tramway maintenance or service vehicles, whether or not self-
propelled (for example, workshops, cranes, ballast tampers, trackliners, testing 
coaches and track inspection vehicles).US 0.5 15
8605.00.00.00 Railway or tramway passenger coaches, not self-propelled; luggage vans, post 
office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 86.04).0.5 25
8606 Railway or tramway goods vans and wagons, not self-propelled.
8606.10.00.00 - Tank wagons and the like 0.5 25
8606.30.00.00 - Self-discharging vans and wagons, other than those of subheading 8606.10 0.5 25
- Other :
8606.91.00.00 - - Covered and closed 0.5 25
8606.92.00.00 - - Open, with non-removable sides of a height exceeding 60 cm 0.5 25
8606.99.00.00 - - Other 0.5 25
8607 Parts of railway or tramway locomotives or rolling-stock.
- Bogies, bissel-bogies, axles and wheels, and parts thereof :
8607.11.00.00 - - Driving bogies and bissel-bogies US 0.5 5
8607.12.00.00 - - Other bogies and bissel-bogies 0.5 25
8607.19.00.00 - - Other, including parts US 0.5 5
- Brakes and parts thereof :
8607.21.00.00 - - Air brakes and parts thereof US 0.5 25
8607.29.00.00 - - Other US 0.5 25
8607.30.00.00 - Hooks and other coupling devices, buffers, and parts thereof US 0.5 15
- Other :
8607.91.00.00 - - Of locomotives US 0.5 5
8607.99.00.00 - - Other US 0.5 25
8608.00.00.00 Railway or tramway track fixtures and fittings; mechanical (including electro-
mechanical) signalling, safety or traffic control equipment for railways, tramways, 
roads, inland waterways, parking facilities, port installations or airfields; parts of 
the foregoing.0.5 25
8609.00.00.00 Containers (including containers for the transport of fluids) specially designed and 
equipped for carriage by one or more modes of transport.US 0.5 5
87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND 
PARTS AND ACCESSORIES THEREOF
8701 Tractors (other than tractors of heading 87.09).
8701.10.00.00 - Pedestrian controlled tractors 0.5 25
8701.20 - Road tractors for semi-trailers
8701.20.10.00 - - New US 0.5 15
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GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
8701.20.90.00 - - Used US 0.5 15
8701.30.00.00 - Track-laying tractors CA, US 0.5 5
8701.90 - Other
8701.90.1 - - Agricultural tractors:
8701.90.11.00 - - - Presented CKD of a kind used in the assembly industry US 0.5 5
8701.90.19.00 - - - Other US 0.5 5
8701.90.90.00 - - Other US 0.5 5
8702 Motor vehicles for the transport of ten or more persons, including the driver.
8702.10 - With compression-ignition internal combustion piston engine (diesel or semi-
diesel)
8702.10.1 - - New :
8702.10.11 - - - For 10 to 22 persons,including the driver:
8702.10.11.10 - - - - Presented CKD  of a kind used in the assembly industry 0.5 25
8702.10.11.90 - - - - Other 0.5 30
8702.10.12 - - - For 23 to 30 persons, including the driver:8702.10.12.10 - - - - Presented CKD  of a kind used in the assembly industry 0.5 25
8702.10.12.90 - - - - Other 0.5 30
8702.10.13 - - - For more than 30 persons, including the driver:8702.10.13.10 - - - - Presented CKD  of a kind used in the assembly industry 0.5 25
8702.10.13.90 - - - - Other 0.5 30
8702.10.20.00 - - Used: 0.5 30
8702.90 - Other
8702.90.1 - - New :8702.90.11 - - - For 10 to 22 persons, including the driver:
8702.90.11.10 - - - - Presented CKD  of a kind used in the assembly industry 0.5 25
8702.90.11.90 - - - - Other 0.5 30
8702.90.12 - - - For 23 to 30 persons, including the     driver:8702.90.12.10 - - - - Presented CKD  of a kind used in the assembly industry 0.5 25
8702.90.12.90 - - - - Other 0.5 30
8702.90.13 - - - For more than 30 persons, including the driver:8702.90.13.10 - - - - Presented CKD  of a kind used in the assembly industry 0.5 25
8702.90.13.90 - - - - Other 0.5 30
8702.90.20.00 - - Used : 0.5 30
8703 Motor cars and other motor vehicles principally designed for the transport of 
persons (other than those of heading 87.02), including station wagons and racing 
cars.
8703.10.00.00 - Vehicles specially designed for tr avelling on snow; golf cars and similar vehicles 0.5 40
- Other vehicles, with spark-ignition internal combustion reciprocating piston 
engine :
8703.21 - - Of a cylinder capacity not exceeding 1,000 cc
Page 232 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
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Bound 
rateBound rate at 
date of 
accession
8703.21.1 - - - New:
8703.21.11.00 - - - - Presented CKD  of a kind used in the assembly industry US 0.5 25
8703.21.19.00 - - - - Other US 0.5 40
8703.21.20.00 - - - Used US 0.5 40
8703.22 - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc
8703.22.1 - - - New :8703.22.11.00 - - - - Presented CKD  of a kind used in the assembly industry US 0.5 15
8703.22.19.00 - - - - Other US 0.5 30
8703.22.20.00 - - - Used US 0.5 30
8703.23 - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc
8703.23.1 - - - New :
8703.23.11.00 - - - - Presented CKD  of a kind used in the assembly industry CA, US 0.5 10 5 2019
8703.23.19.00 - - - - Other CA, US 0.5 20
8703.23.20.00 - - - Used : CA, US 0.5 20
8703.24 - - Of a cylinder capacity exceeding 3,000 cc8703.24.1 - - - New :
8703.24.11.00 - - - - Presented CKD  of a kind used in the assembly industry US 0.5 10 5 2019
8703.24.19.00 - - - - Other US 0.5 20
8703.24.20.00 - - - Used US 0.5 20
- Other vehicles, with compression-ignition internal combustion piston engine 
(diesel or semi-diesel) :
8703.31 - - Of a cylinder capacity not exceeding 1,500 cc
8703.31.1 - - - New :8703.31.11.00 - - - - Presented CKD  of a kind used in the assembly industry 0.5 25
8703.31.19.00 - - - - Other 0.5 40
8703.31.20.00 - - - Used 0.5 40
8703.32 - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc
8703.32.1 - - - New :
8703.32.11.00 - - - - Presented CKD of a kind used in the assembly industry US 0.5 15
8703.32.19.00 - - - - Other US 0.5 30
8703.32.20.00 - - - Used US 0.5 30
8703.33 - - Of a cylinder capacity exceeding 2,500 cc8703.33.1 - - - New :
8703.33.11.00 - - - - Presented CKD of a kind used in the assembly industry 0.5 25
8703.33.19.00 - - - - Other 0.5 40
8703.33.20.00 - - - Used 0.5 40
8703.90.00.00 - Other US 0.5 20
8704 Motor vehicles for the transport of goods.
8704.10 - Dumpers designed for off-highway use
Page 233 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
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GATT ScheduleEarlier INRsPresent 
concession 
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Bound 
rateBound rate at 
date of 
accession
8704.10.10.00 - - Presented CKD  of a kind used in the assembly industry US 0.5 7.5 5 2019
8704.10.90.00 - - Other US 0.5 10
- Other, with compression-ignition internal combustion piston engine (diesel or 
semi-diesel) :
8704.21 - - g.v.w. not exceeding 5 tonnes
8704.21.1 - - - New :
8704.21.11 - - - - Dumpers:
8704.21.11.10 - - - - - Presented CKD of a kind used in the assembly industry 0.5 25
8704.21.11.90 - - - - - Other 0.5 30
8704.21.19 - - - - Other :8704.21.19.10 - - - - - Presented CKD  of a kind used in the assembly industry 0.5 25
8704.21.19.90 - - - - - Other 0.5 30
8704.21.20.00 - - - Used 0.5 30
8704.22 - - g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes8704.22.1 - - - New :
8704.22.11 - - - - Dumpers:
8704.22.11.10 - - - - - Presented CKD  of a kind used in the assembly industry 0.5 25
8704.22.11.90 - - - - - Other 0.5 30
8704.22.19 - - - - Other :8704.22.19.10 - - - - - Presented CKD  of a kind used in the assembly industry 0.5 25
8704.22.19.90 - - - - - Other 0.5 30
8704.22.20.00 - - - Used 0.5 30
8704.23 - - g.v.w. exceeding 20 tonnes8704.23.1 - - - New :
8704.23.11 - - - - Dumpers:
8704.23.11.10 - - - - - Presented CKD of a kind used in the assembly industry 0.5 25
8704.23.11.90 - - - - - Other 0.5 30
8704.23.19 - - - - Other:8704.23.19.10 - - - - - Presented CKD  of a kind used in the assembly industry 0.5 25
8704.23.19.90 - - - - - Other 0.5 30
8704.23.20.00 - - - Used 0.5 30
- Other, with spark-ignition internal combustion piston engine :
8704.31 - - g.v.w. not exceeding 5 tonnes
8704.31.1 - - - New :
8704.31.11 - - - - Dumpers:8704.31.11.10 - - - - - Presented CKD of a kind used in the assembly industry 0.5 25
8704.31.11.90 - - - - - Other 0.5 30
8704.31.19 - - - - Other:8704.31.19.10 - - - - - Presented CKD of a kind used in the assembly industry 0.5 25
Page 234 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
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GATT ScheduleEarlier INRsPresent 
concession 
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Bound 
rateBound rate at 
date of 
accession
8704.31.19.90 - - - - - Other 0.5 30
8704.31.20.00 - - - Used 0.5 30
8704.32 - - g.v.w. exceeding 5 tonnes
8704.32.1 - - - New :
8704.32.11 - - - - Dumpers:
8704.32.11.10 - - - - - Presented CKD  of a kind used in the assembly industry 0.5 25
8704.32.11.90 - - - - - Other 0.5 30
8704.32.19 - - - - Other:8704.32.19.10 - - - - - Presented CKD  of a kind used in the assembly industry 0.5 25
8704.32.19.90 - - - - - Other 0.5 30
8704.32.20.00 - - - Used 0.5 30
8704.90 - Other8704.90.10.00 - - Presented CKD  of a kind used in the assembly industry US 0.5 25
8704.90.90.00 - - Other US 0.5 30
8705 Special purpose motor vehicles, other than those principally designed for the 
transport of persons or goods (for example, breakdown lorries, crane lorries, fire 
fighting vehicles, concrete- mixer lorries, road sweeper lorries, spraying lorries, 
mobile workshops, mobile radiological units).
8705.10.00.00 - Crane lorries US 0.5 15
8705.20.00.00 - Mobile drilling derricks 0.5 25
8705.30.00.00 - Fire fighting vehicles 0.5 25
8705.40.00.00 - Concrete-mixer lorries 0.5 25
8705.90.00.00 - Other US 0.5 7.5 5 2019
8706 Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05.
8706.00.1 - For the assembly industry :
8706.00.11.00 - - Of vehicles under sub-heading 8701.20.00 0.5 25
8706.00.12.00 - - Of vehicles under heading 87.02 0.5 25
8706.00.13.00 - - Of vehicles under heading 87.03 0.5 25
8706.00.14.00 - - Of vehicles under heading 87.04 0.5 25
8706.00.90.00 - Other 0.5 25
8707 Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05.
8707.10 - For the vehicles of heading 87.038707.10.10.00 - - For assembly industry US 0.5 10 5 2019
8707.10.90.00 - - Other US 0.5 10
8707.90 - Other8707.90.1 - - For the assembly industry:
8707.90.11.00 - - - Of vehicles under sub-heading 8701.20 0.5 25
8707.90.12.00 - - - Of vehicles under heading 87.02 0.5 25
8707.90.13.00 - - - Of vehicles under heading 87.04 0.5 25
8707.90.90.00 - - Other 0.5 25
Page 235 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
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Bound 
rateBound rate at 
date of 
accession
8708 Parts and accessories of the motor vehicles of headings 87.01 to 87.05.
8708.10.00.00 - Bumpers and parts thereof 0.5 30
- Other parts and accessories of bodies (including cabs) :
8708.21.00.00 - - Safety seat belts 0.5 30
8708.29.00.00 - - Other 0.5 30
8708.30.00.00 - Brakes and servo-brakes; parts thereof 0.5 30
8708.40.00.00 - Gear boxes and parts thereof 0.5 30
8708.50.00.00 - Drive-axles with differential, whether or not provided with other transmission 
components, and non-driving axles; parts thereofUS 0.5 30
8708.70.00.00 - Road wheels and parts and accessories thereof 0.5 30
8708.80.00.00 - Suspension systems and parts thereof (including shock- absorbers) 0.5 30
- Other parts and accessories :
8708.91.00.00 - - Radiators and parts thereof 0.5 30
8708.92.00.00 - - Silencers (mufflers) and exhaust pipes; parts thereof 0.5 30
8708.93.00.00 - - Clutches and parts thereof 0.5 30
8708.94.00.00 - - Steering wheels, steering columns and steering boxes; parts thereof 0.5 30
8708.95.00.00 - - Safety airbags with inflater system; parts thereof 0.5 30
8708.99.00.00 - - Other CT, US 0.5 10
8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the 
type used in factories, warehouses, dock areas or airports for short distance 
transport of goods; tractors of the type used on railway station platforms; parts of 
the foregoing vehicles.
- Vehicles :
8709.11.00.00 - - Electrical US 0.5 30
8709.19.00.00 - - Other 0.5 30
8709.90.00.00 - Parts 0.5 25
8710.00.00.00 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with 
weapons, and parts of such vehicles.0.5 40
8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or 
without side-cars; side-cars.
8711.10 - With reciprocating internal combustion piston engine of a cylinder capacity not 
exceeding 50 cc
8711.10.10.00 - - Presented CKD of a kind used in the assembly industry 0.5 25
8711.10.90.00 - - Other 0.5 40
8711.20 - With reciprocating internal combustion piston engine of a cylinder capacity 
exceeding 50 cc but not exceeding 250 cc
8711.20.10.00 - - Presented CKD of a kind used in the assembly industry 0.5 25
8711.20.9 - - Other :
8711.20.91.00 - - - Of cylinder capacity exceeding 50cc but not exceeding 80cc 0.5 40
8711.20.99.00 - - - Of cylinder capacity exceeding 80cc but not exceeding 250cc 0.5 40
8711.30 - With reciprocating internal combustion piston engine of a cylinder capacity 
exceeding 250 cc but not exceeding 500 cc
Page 236 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
8711.30.10.00 - - Presented CKD  of a kind used in the assembly industry 0.5 25
8711.30.90.00 - - Other 0.5 40
8711.40 - With reciprocating internal combustion piston engine of a cylinder capacity 
exceeding 500 cc but not exceeding 800 cc
8711.40.10.00 - - Presented CKD of a kind used in the assembly industry 0.5 25
8711.40.90.00 - - Other 0.5 40
8711.50 - With reciprocating internal combustion piston engine of a cylinder capacity 
exceeding 800 cc
8711.50.10.00 - - Presented CKD  of a kind used in the assembly industry 0.5 25
8711.50.90.00 - - Other 0.5 40
8711.90 - Other
8711.90.10.00 - - Presented CKD  of a kind used in the assembly industry 0.5 25
8711.90.90.00 - - Other 0.5 40
8712 Bicycles and other cycles (including  delivery tricycles), not motorised.
8712.00.10.00 - Presented CKD of a kind used in the assembly industry CT 0.5 15
8712.00.90.00 - Other CT 0.5 35
8713 Carriages for disabled persons, wh ether or not motorised or otherwise 
mechanically propelled.
8713.10.00.00 - Not mechanically propelled 0.5 20
8713.90.00.00 - Other 0.5 20
8714 Parts and accessories of vehicles of headings 87.11 to 87.13.
8714.10 - Of motorcycles (including mopeds)
8714.10.10.00 - - For the assembly industry 0.5 25
8714.10.90.00 - - Other 0.5 30
8714.20.00.00 - Of carriages for disabled persons 0.5 20
- Other :
8714.91 - - Frames and forks, and parts thereof
8714.91.10.00 - - - For the assembly industry 0.5 25
8714.91.90.00 - - - Other 0.5 30
8714.92 - - Wheel rims and spokes8714.92.10.00 - - - For the assembly industry 0.5 25
8714.92.90.00 - - - Other 0.5 30
8714.93 - - Hubs, other than coaster braking hubs and hub brakes, and free- wheel 
sprocket-wheels
8714.93.10.00 - - - For the assembly industry 0.5 25
8714.93.90.00 - - - Other 0.5 30
8714.94 - - Brakes, including coaster braking hubs and hub brakes, and parts thereof8714.94.10.00 - - - For the assembly industry 0.5 25
8714.94.90.00 - - - Other 0.5 30
8714.95 - - Saddles8714.95.10.00 - - - For the assembly industry 0.5 25
Page 237 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
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concession 
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Bound 
rateBound rate at 
date of 
accession
8714.95.90.00 - - - Other 0.5 30
8714.96 - - Pedals and crank-gear, and parts thereof
8714.96.10.00 - - - For the assembly industry 0.5 25
8714.96.90.00 - - - Other 0.5 30
8714.99 - - Other8714.99.10.00 - - - For the assembly industry 0.5 25
8714.99.90.00 - - - Other 0.5 30
8715.00.00.00 Baby carriages and parts thereof. 0.5 40
8716 Trailers and semi-trailers; other vehi cles, not mechanically propelled; parts 
thereof.
8716.10.00.00 - Trailers and semi-trailers of the caravan type, for housing or camping 0.5 30
8716.20.00.00 - Self-loading or self-unloading trailers and semi-trailers for agricultural purposes 0.5 30
- Other trailers and semi-trailers for the transport of goods :
8716.31.00.00 - - Tanker trailers and tanker semi-trailers 0.5 30
8716.39 - - Other
8716.39.10.00 - - - For the haulage of timber US 0.5 15
8716.39.2 - - - Other tipping trailers :
8716.39.21.00 - - - - With a carrying capacity of 6 cubic metres or less and a weight of less than 
1,600 kgUS 0.5 15
8716.39.22.00 - - - - With a carrying capacity of 6 cubic metres or less and a weight of 1,600 kg 
or moreUS 0.5 15
8716.39.23.00 - - - - With a carrying capacity of more than 6 cubic metres US 0.5 15
8716.39.90.00 - - - Other US 0.5 15
8716.40.00.00 - Other trailers and semi-trailers US 0.5 15
8716.80 - Other vehicles
8716.80.10.00 - - Vehicles drawn by animals 0.5 30
8716.80.2 - - Other hand propelled vehicles:
8716.80.21.00 - - - Wheelbarrows 0.5 40
8716.80.29.00 - - - Other 0.5 40
8716.80.90.00 - - Other 0.5 40
8716.90 - Parts
8716.90.10.00 - - Parts of trailers and semi-trailers 0.5 25
8716.90.20.00 - - Parts of vehicles drawn by animals 0.5 25
8716.90.90.00 - - Other 0.5 30
88 AIRCRAFT, SPACECRAFT, AND PARTS THEREOF
8801.00.00.00 Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft. US 0.5 7.5 5 2019
8802 Other aircraft (for example, helicopters, aeroplanes); spacecraft (including 
satellites) and suborbital and spacecraft launch vehicles.
- Helicopters :
8802.11.00.00 - - Of an unladen weight not exceeding 2,000 kg US 0.5 15 5 2019
8802.12.00.00 - - Of an unladen weight exceeding 2,000 kg US 0.5 15 5 2019
Page 238 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
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rateBound rate at 
date of 
accession
8802.20.00.00 - Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg US 0.5 15 5 2019
8802.30.00.00 - Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not 
exceeding 15,000 kgUS 0.5 15 5 2019
8802.40.00.00 - Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg US 0.5 20 5 2019
8802.60.00.00 - Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 0.5 25
8803 Parts of goods of heading 88.01 or 88.02.
8803.10.00.00 - Propellers and rotors and parts thereof US 0.5 15 5 2019
8803.20.00.00 - Under-carriages and parts thereof US 0.5 15 5 2019
8803.30.00.00 - Other parts of aeroplanes or helicopters US 0.5 15 5 2019
8803.90.00.00 - Other US 0.5 15 5 2019
8804.00.00.00 Parachutes (including dirigible para chutes and paragliders) and rotochutes; parts 
thereof and accessories thereto.0.5 25
8805 Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts 
of the foregoing articles.
8805.10.00.00 - Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts 
thereof0.5 25
- Ground flying trainers and parts thereof :
8805.21.00.00 - - Air combat simulators and parts thereof 0.5 25
8805.29.00.00 - - Other US 0.5 15 5 2019
89 SHIPS, BOATS AND FLOATING STRUCTURES
8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar 
vessels for the transport of persons or goods.
8901.10 - Cruise ships, excursion boats and similar vessels principally designed for the 
transport of persons; ferry-boats of all kinds
8901.10.1 - - Mechanically propelled passenger                carrying vessels for inland 
navigation:
8901.10.11.00 - - - Of a gross tonnage of 500 tonnes or less 0.5 25
8901.10.12.00 - - - Of a gross tonnage more than 500 tonnes 0.5 25
8901.10.90.00 - - Other 0.5 25
8901.20.00.00 - Tankers 0.5 25
8901.30.00.00 - Refrigerated vessels, other than those of subheading 8901.20 0.5 25
8901.90 - Other vessels for the transport of goods and other vessels for the transport of 
both persons and goods
8901.90.1 - - Mechanically propelled vessels for the transport of goods by inland navigation:8901.90.11.00 - - - Of a gross tonnage of 500 tonnes or less CT 0.5 15
8901.90.12.00 - - - Of a gross tonnage more than 500 tonnes CT 0.5 15
8901.90.90.00 - - Other CT 0.5 15
8902 Fishing vessels; factory ships and other vessels for processing or preserving 
fishery products.
8902.00.10.00 - Of a gross tonnage less than or equal to 10 tonnes 0.5 25
8902.00.20.00 - Of a gross tonnage more than 10 tonnes and less than or equal to 40 tonnes 0.5 25
8902.00.3 - Of a gross tonnage more than 40 tonnes and less than or equal to 300 tonnes :
8902.00.31.00 - - Equipped with a freezer or freezing unit for the preservation of their catch 0.5 25
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8902.00.39.00 - - Other 0.5 25
8902.00.4 - Of a gross tonnage more than 300 tonnes:
8902.00.41.00 - - Equipped with a freezer or freezing unit for the preservation of their catch 0.5 25
8902.00.49.00 - - Other 0.5 25
8903 Yachts and other vessels for pleasure  or sports; rowing boats and canoes.
8903.10.00.00 - Inflatable 0.5 40
- Other :
8903.91.00.00 - - Sailboats, with or without auxiliary motor 0.5 40
8903.92.00.00 - - Motorboats, other than outboard motorboats US 0.5 40
8903.99.00.00 - - Other US 0.5 40
8904.00.00.00 Tugs and pusher craft. 0.5 25
8905 Light-vessels, fire-floats, dredgers, floating cranes and other vessels the 
navigability of which is subsidiary to their main function; floating docks; floating or 
submersible drilling or production platforms.
8905.10.00.00 - Dredgers US 0.5 15
8905.20.00.00 - Floating or submersibl e drilling or production platforms 0.5 25
8905.90.00.00 - Other 0.5 25
8906 Other vessels, including warships and lifeboats other than rowing boats.
8906.10.00.00 - Warships 0.5 30
8906.90.00.00 - Other US 0.5 25 10 2019
8907 Other floating structures (for example, rafts, tanks, coffer- dams, landing-stages, 
buoys and beacons).
8907.10.00.00 - Inflatable rafts 0.5 25
8907.90.00.00 - Other 0.5 30
8908.00.00.00 Vessels and other floating structures for breaking up. 0.5 25
90 OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, 
PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; 
PARTS AND ACCESSORIES THEREOF
9001 Optical fibres and optical fibre bundles; optical fibre cables other than those of 
heading 85.44; sheets and plates of polari sing material; lenses  (including contact 
lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked.
9001.10.00.00 - Optical fibres, optical fibre bundles and cables 0.5 25
9001.20.00.00 - Sheets and plates of polarising material CT 0.5 20
9001.30.00.00 - Contact lenses 0.5 25
9001.40 - Spectacle lenses of glass
9001.40.10.00 - - Ophthalmic lenses 0.5 25
9001.40.90.00 - - Other 0.5 30
9001.50 - Spectacle lenses of other materials9001.50.10.00 - - Ophthalmic lenses 0.5 25
9001.50.90.00 - - Other 0.5 30
9001.90.00.00 - Other US 0.5 10
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9002 Lenses, prisms, mirrors and other optical elements, of any material, mounted, 
being parts of or fittings for instruments or apparatus, other than such elements of 
glass not optically worked.
- Objective lenses :
9002.11.00.00 - - For cameras, projectors or photographic enlargers or reducers 0.5 40
9002.19.00.00 - - Other 0.5 40
9002.20.00.00 - Filters 0.5 40
9002.90.00.00 - Other US 0.5 20
9003 Frames and mountings for spectacles, goggles or the like, and parts thereof.
- Frames and mountings :
9003.11.00.00 - - Of plastics 0.5 30
9003.19.00.00 - - Of other materials 0.5 30
9003.90.00.00 - Parts 0.5 25
9004 Spectacles, goggles and the like, corrective, protective or other.
9004.10.00.00 - Sunglasses 0.5 30
9004.90 - Other
9004.90.10.00 - - For correcting vision 0.5 25
9004.90.90.00 - - Other 0.5 30
9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other 
astronomical instruments and mountings therefor, but not including instruments 
for radio-astronomy.
9005.10.00.00 - Binoculars 0.5 40
9005.80.00.00 - Other instruments 0.5 40
9005.90.00.00 - Parts and accessories (including mountings) 0.5 30
9006 Photographic (other than cinematographic) cameras; photographic flashlight 
apparatus and flashbulbs other than discharge lamps of heading 85.39.
9006.10.00.00 - Cameras of a kind used for preparing printing plates or cylinders 0.5 40
9006.30.00.00 - Cameras specially designed for underwater use, for aerial survey or for medical 
or surgical examination of internal organs; comparison cameras for forensic or 
criminological purposes0.5 40
9006.40.00.00 - Instant print cameras 0.5 40
- Other cameras :
9006.51.00.00 - - With a through-the-lens viewfinder (single lens reflex (SLR)), for roll film of a 
width not exceeding 35 mm0.5 40
9006.52.00.00 - - Other, for roll film of a width less than 35 mm 0.5 40
9006.53.00.00 - - Other, for roll film of a width of 35 mm 0.5 40
9006.59.00.00 - - Other 0.5 40
- Photographic flashlight apparatus and flashbulbs :
9006.61.00.00 - - Discharge lamp («electronic») flashlight apparatus 0.5 40
9006.69.00.00 - - Other 0.5 40
- Parts and accessories :
9006.91.00.00 - - For cameras 0.5 30
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9006.99.00.00 - - Other 0.5 30
9007 Cinematographic cameras and projectors, whether or not incorporating sound 
recording or reproducing apparatus.
9007.10.00.00 - Cameras 0.5 40
9007.20.00.00 - Projectors 0.5 40
- Parts and accessories :
9007.91.00.00 - - For cameras 0.5 30
9007.92.00.00 - - For projectors 0.5 30
9008 Image projectors, other than cinematographic; photographic (other than 
cinematographic) enlargers and reducers.
9008.50.00.00 - Projectors, enlargers and reducers 0.5 40
9008.90.00.00 - Parts and accessories 0.5 30
9010 Apparatus and equipment for photographic (including cinematographic) 
laboratories, not specified or included elsewhere in this Chapter; negatoscopes; 
projection screens.
9010.10.00.00 - Apparatus and equipment for automatically developing photographic (including 
cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper0.5 40
9010.50.00.00 - Other apparatus and equipment for photographic (including cinematographic) 
laboratories; negatoscopes0.5 40
9010.60.00.00 - Projection screens 0.5 40
9010.90.00.00 - Parts and accessories 0.5 30
9011 Compound optical microscopes, including those for photomicrography, 
cinephotomicrography or microprojection.
9011.10.00.00 - Stereoscopic microscopes US 0.5 5
9011.20.00.00 - Other microscopes, for photomicrography, cinephoto-micrography or 
microprojectionUS 0.5 5
9011.80.00.00 - Other microscopes 0.5 25
9011.90.00.00 - Parts and accessories US 0.5 5
9012 Microscopes other than optical microscopes; diffraction apparatus.
9012.10.00.00 - Microscopes other than optical microscopes; diffraction apparatus US 0.5 5
9012.90.00.00 - Parts and accessories US 0.5 5
9013 Liquid crystal devices not constituting articles provided for more specifically in 
other headings; lasers, other than laser diodes; other optical appliances and 
instruments, not specified or included elsewhere in this Chapter.
9013.10.00.00 - Telescopic sights for fitting to arms; periscopes; telescopes designed to form 
parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI0.5 40
9013.20.00.00 - Lasers, other than laser diodes 0.5 25
9013.80.00.00 - Other devices, appliances and instruments CT, US 0.5 10
9013.90.00.00 - Parts and accessories CT, US 0.5 15 5 2019
9014 Direction finding compasses; other navigational instruments and appliances.
9014.10.00.00 - Direction finding compasses US 0.5 5
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9014.20.00.00 - Instruments and appliances for aeronautical or space navigation (other than 
compasses)US 0.5 5
9014.80.00.00 - Other instruments and appliances 0.5 25
9014.90.00.00 - Parts and accessories US 0.5 5
9015 Surveying (including photogrammetrical surveying), hydrographic, 
oceanographic, hydrological, meteorological or geophysical instruments and 
appliances, excluding compasses; rangefinders.
9015.10.00.00 - Rangefinders 0.5 25
9015.20.00.00 - Theodolites and tachymeters (tacheometers) 0.5 25
9015.30.00.00 - Levels 0.5 25
9015.40.00.00 - Photogrammetrical surveying instruments and appliances 0.5 25
9015.80.00.00 - Other instruments and appliances US 0.5 5
9015.90.00.00 - Parts and accessories US 0.5 5
9016.00.00.00 Balances of a sensitivity of 5 cg or better, with or without weights. 0.5 25
9017 Drawing, marking-out or mathematical calculating instruments (for example, 
drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, 
measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter.
9017.10.00.00 - Drafting tables and machines, whether or not automatic US 0.5 5
9017.20.00.00 - Other drawing, marking-out or mathematical calculating instruments US 0.5 5
9017.30.00.00 - Micrometers, callipers and gauges 0.5 25
9017.80.00.00 - Other instruments 0.5 25
9017.90.00.00 - Parts and accessories US 0.5 5
9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and 
sight-testing instruments.
- Electro-diagnostic apparatu s (including apparatus for functional exploratory 
examination or for checking physiological parameters) :
9018.11.00.00 - - Electro-cardiographs 0.5 25
9018.12.00.00 - - Ultrasonic scanning apparatus 0.5 25
9018.13.00.00 - - Magnetic resonance imaging apparatus 0.5 25
9018.14.00.00 - - Scintigraphic apparatus 0.5 25
9018.19.00.00 - - Other 0.5 25
9018.20.00.00 - Ultra-violet or infra-red ray apparatus 0.5 25
- Syringes, needles, catheters, cannulae and the like :
9018.31.00.00 - - Syringes, with or without needles 0.5 25
9018.32.00.00 - - Tubular metal needles and needles for sutures 0.5 25
9018.39.00.00 - - Other 0.5 25
- Other instruments and appliances, used in dental sciences :
9018.41.00.00 - - Dental drill engines, whether or not combined on a single base with other 
dental equipment0.5 25
9018.49.00.00 - - Other 0.5 25
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9018.50.00.00 - Other ophthalmic instruments and appliances 0.5 25
9018.90.00.00 - Other instruments and appliances 0.5 25
9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing 
apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration 
or other therapeutic respiration apparatus.
9019.10 - Mechano-therapy appliances; massage apparatus; psychological aptitude-
testing apparatus
9019.10.10.00 - - “Jacuzzi” and similar hydromassage  appliances 0.5 25
9019.10.90.00 - - Other 0.5 25
9019.20.00.00 - Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other 
therapeutic respiration apparatus0.5 25
9020.00.00.00 Other breathing appliances and gas masks, excluding protective masks having 
neither mechanical parts nor replaceable filters.US 0.5 5
9021 Orthopaedic appliances, including crutc hes, surgical belts and trusses; splints 
and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for 
a defect or disability.
9021.10.00.00 - Orthopaedic or fracture appliances 0.5 20
- Artificial teeth and dental fittings :
9021.21.00.00 - - Artificial teeth 0.5 20
9021.29.00.00 - - Other 0.5 20
- Other artificial parts of the body :
9021.31.00.00 - - Artificial joints 0.5 20
9021.39.00.00 - - Other 0.5 20
9021.40.00.00 - Hearing aids, excluding parts and accessories 0.5 20
9021.50.00.00 - Pacemakers for stimulating heart muscles, excluding parts and accessories 0.5 20
9021.90.00.00 - Other 0.5 20
9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including 
radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, 
high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like.
- Apparatus based on the use of X-rays, whether or not for medical, surgical, 
dental or veterinary uses, including ra diography or radiotherapy apparatus :
9022.12.00.00 - - Computed tomography apparatus 0.5 25
9022.13.00.00 - - Other, for dental uses 0.5 25
9022.14.00.00 - - Other, for medical, surgical or veterinary uses 0.5 25
9022.19.00.00 - - For other uses US 0.5 25
- Apparatus based on the use of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or vete rinary uses, including radiography or 
radiotherapy apparatus :
9022.21.00.00 - - For medical, surgical, dental or veterinary uses 0.5 25
9022.29.00.00 - - For other uses 0.5 25
9022.30.00.00 - X-ray tubes 0.5 25
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9022.90.00.00 - Other, including parts and accessories 0.5 25
9023.00.00.00 Instruments, apparatus and models, designed for demonstrational purposes (for 
example, in education or exhibitions), unsuitable for other uses.0.5 25
9024 Machines and appliances for testing the hardness, strength, compressibility, 
elasticity or other mechanical properties of materials (for example, metals, wood, 
textiles, paper, plastics).
9024.10.00.00 - Machines and appliances for testing metals 0.5 25
9024.80.00.00 - Other machines and appliances 0.5 25
9024.90.00.00 - Parts and accessories 0.5 25
9025 Hydrometers and similar floating instruments, thermometers, pyrometers, 
barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments.
- Thermometers and pyrometers, not combined with other instruments :
9025.11.00.00 - - Liquid-filled, for direct reading US 0.5 5
9025.19.00.00 - - Other US 0.5 5
9025.80.00.00 - Other instruments US 0.5 5
9025.90.00.00 - Parts and accessories US 0.5 5
9026 Instruments and apparatus for measuring or checking the flow, level, pressure or 
other variables of liquids or gases (for example, flow meters, level gauges, 
manometers, heat meters), excluding instruments and apparatus of heading 
90.14, 90.15, 90.28 or 90.32.
9026.10.00.00 - For measuring or checking the flow or level of liquids US 0.5 5
9026.20.00.00 - For measuring or checking pressure US 0.5 5
9026.80.00.00 - Other instruments or apparatus US 0.5 5
9026.90.00.00 - Parts and accessories US 0.5 5
9027 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); 
instruments and apparatus for measuring or checking viscosity, porosity, 
expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); 
microtomes.
9027.10.00.00 - Gas or smoke analysis apparatus 0.5 25
9027.20.00.00 - Chromatographs and electrophoresis instruments US 0.5 25 5 2019
9027.30.00.00 - Spectrometers, spectrophotometers and spectrographs using optical radiations 
(UV, visible, IR)US 0.5 25 5 2019
9027.50.00.00 - Other instruments and apparatus using optical radiations (UV, visible, IR) US 0.5 25 5 2019
9027.80.00.00 - Other instruments and apparatus US 0.5 25 5 2019
9027.90.00.00 - Microtomes; parts and accessories US 0.5 25 5 2019
9028 Gas, liquid or electricity supply or production meters, including calibrating meters 
therefor.
9028.10.00.00 - Gas meters 0.5 30
9028.20.00.00 - Liquid meters 0.5 30
9028.30.00.00 - Electricity meters 0.5 30
9028.90.00.00 - Parts and accessories 0.5 25
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9029 Revolution counters, production counters, taximeters, mileometers, pedometers 
and the like; speed indicators and tachometers, other than those of heading 
90.14 or 90.15; stroboscopes.
9029.10.00.00 - Revolution counters, production counters, taximeters, mileometers, pedometers 
and the likeUS 0.5 10
9029.20.00.00 - Speed indicators and tachometers; stroboscopes US 0.5 10
9029.90.00.00 - Parts and accessories US 0.5 5
9030 Oscilloscopes, spectrum analysers and other instruments and apparatus for 
measuring or checking electrical quantities, excluding meters of heading 90.28; 
instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, 
cosmic or other ionising radiations.
9030.10.00.00 - Instruments and apparatus for measuring or detecting ionising radiations US 0.5 10
9030.20.00.00 - Oscilloscopes and oscillographs US 0.5 10
- Other instruments and apparatus, for measuring or checking voltage, current, resistance or power :
9030.31.00.00 - - Multimeters without a recording device US 0.5 10
9030.32.00.00 - - Multimeters with a recording device US 0.5 10
9030.33.00.00 - - Other, without a recording device US 0.5 10
9030.39.00.00 - - Other, with a recording device US 0.5 10
9030.40.00.00 - Other instruments and apparatus, specially designed for telecommunications 
(for example, cross-talk meters, gain measuring instruments, distortion factor 
meters, psophometers)US 0.5 10
- Other instruments and apparatus :
9030.82.00.00 - - For measuring or checking semiconductor wafers or devices US 0.5 10
9030.84.00.00 - - Other, with a recording device US 0.5 10
9030.89.00.00 - - Other US 0.5 10
9030.90.00.00 - Parts and accessories US 0.5 5
9031 Measuring or checking instruments, appliances and machines, not specified or 
included elsewhere in this Chapter; profile projectors.
9031.10.00.00 - Machines for balancing mechanical parts 0.5 30
9031.20.00.00 - Test benches 0.5 25
- Other optical instruments and appliances :
9031.41.00.00 - - For inspecting semiconductor wafers or devices or for inspecting photomasks 
or reticles used in manufacturing semiconductor devicesUS 0.5 10
9031.49.00.00 - - Other US 0.5 10
9031.80.00.00 - Other instruments, appliances and machines US 0.5 10
9031.90.00.00 - Parts and accessories US 0.5 5
9032 Automatic regulating or controlling instruments and apparatus.
9032.10.00.00 - Thermostats US 0.5 10
9032.20.00.00 - Manostats US 0.5 10
- Other instruments and apparatus :
9032.81.00.00 - - Hydraulic or pneumatic US 0.5 10
9032.89.00.00 - - Other US 0.5 10
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9032.90.00.00 - Parts and accessories US 0.5 5
9033.00.00.00 Parts and accessories (not specified or included elsewhere in this Chapter) for 
machines, appliances, instruments or apparatus of Chapter 90.US 0.5 5
91 CLOCKS AND WATCHES AND PARTS THEREOF
9101 Wrist-watches, pocket-watches and other watches, including stop-watches, with 
case of precious metal or of metal clad with precious metal.
- Wrist-watches, electrically operated, whether or not incorporating a stop-watch 
facility :
9101.11.00.00 - - With mechanical display only 0.5 40
9101.19.00.00 - - Other 0.5 40
- Other wrist-watches, whether or not incorporating a stop-watch facility :
9101.21.00.00 - - With automatic winding 0.5 40
9101.29.00.00 - - Other 0.5 40
- Other :
9101.91.00.00 - - Electrically operated 0.5 40
9101.99.00.00 - - Other 0.5 40
9102 Wrist-watches, pocket-watches and other watches, including stop-watches, other 
than those of heading 91.01.
- Wrist-watches, electrically operated, whether or not incorporating a stop-watch 
facility :
9102.11.00.00 - - With mechanical display only 0.5 40
9102.12.00.00 - - With opto-electronic display only 0.5 40
9102.19.00.00 - - Other 0.5 40
- Other wrist-watches, whether or not incorporating a stop-watch facility :
9102.21.00.00 - - With automatic winding 0.5 40
9102.29.00.00 - - Other 0.5 40
- Other :
9102.91.00.00 - - Electrically operated 0.5 40
9102.99.00.00 - - Other 0.5 40
9103 Clocks with watch movements, excluding clocks of heading 91.04.
9103.10.00.00 - Electrically operated 0.5 40
9103.90.00.00 - Other 0.5 40
9104.00.00.00 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, 
spacecraft or vessels.US 0.5 25 20 2019
9105 Other clocks.
- Alarm clocks :
9105.11.00.00 - - Electrically operated 0.5 40
9105.19.00.00 - - Other 0.5 40
- Wall clocks :
9105.21.00.00 - - Electrically operated 0.5 40
9105.29.00.00 - - Other 0.5 40
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- Other :
9105.91.00.00 - - Electrically operated 0.5 40
9105.99.00.00 - - Other 0.5 40
9106 Time of day recording apparatus and apparatus for measuring, recording or 
otherwise indicating intervals of time, with clock or watch movement or with 
synchronous motor (for example, time- registers, time-recorders).
9106.10.00.00 - Time-registers; time-recorders 0.5 40
9106.90.00.00 - Other 0.5 40
9107.00.00.00 Time switches with clock or watch movement or with synchronous motor. 0.5 40
9108 Watch movements, complete and assembled.
- Electrically operated :
9108.11.00.00 - - With mechanical display only or with a device to which a mechanical display 
can be incorporated0.5 40
9108.12.00.00 - - With opto-electronic display only 0.5 40
9108.19.00.00 - - Other 0.5 40
9108.20.00.00 - With automatic winding 0.5 40
9108.90.00.00 - Other 0.5 40
9109 Clock movements, complete and assembled.
9109.10.00.00 - Electrically operated US 0.5 20
9109.90.00.00 - Other US 0.5 20
9110 Complete watch or clock movements, unassembled or partly assembled 
(movement sets); incomplete watch or clock movements, assembled; rough 
watch or clock movements.
- Of watches :
9110.11.00.00 - - Complete movements, unassembled or partly assembled (movement sets) 0.5 40
9110.12.00.00 - - Incomplete movements, assembled 0.5 40
9110.19.00.00 - - Rough movements 0.5 30
9110.90.00.00 - Other 0.5 30
9111 Watch cases and parts thereof.
9111.10.00.00 - Cases of precious metal or of metal clad with precious metal 0.5 40
9111.20.00.00 - Cases of base metal, whether or not gold- or silver-plated 0.5 40
9111.80.00.00 - Other cases 0.5 40
9111.90.00.00 - Parts 0.5 30
9112 Clock cases and cases of a similar type for other goods of this Chapter, and parts 
thereof.
9112.20.00.00 - Cases 0.5 40
9112.90.00.00 - Parts 0.5 30
9113 Watch straps, watch bands and watch bracelets, and parts thereof.
9113.10.00.00 - Of precious metal or of metal clad with precious metal 0.5 40
9113.20.00.00 - Of base metal, whether or not gold- or silver-plated 0.5 40
9113.90.00.00 - Other 0.5 40
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9114 Other clock or watch parts.
9114.10.00.00 - Springs, including hair-springs 0.5 40
9114.30.00.00 - Dials 0.5 40
9114.40.00.00 - Plates and bridges 0.5 40
9114.90.00.00 - Other 0.5 40
92 MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES
9201 Pianos, including automatic pianos; harpsichords and other keyboard stringed 
instruments.
9201.10.00.00 - Upright pianos 0.5 30
9201.20.00.00 - Grand pianos 0.5 30
9201.90.00.00 - Other 0.5 30
9202 Other string musical instruments (for example, guitars, violins, harps).
9202.10.00.00 - Played with a bow 0.5 30
9202.90.00.00 - Other 0.5 30
9205 Wind musical instruments (for example, keyboard pipe organs, accordions, 
clarinets, trumpets, bagpipes), other than fairground organs and mechanical 
street organs.
9205.10.00.00 - Brass-wind instruments 0.5 30
9205.90.00.00 - Other 0.5 30
9206.00.00.00 Percussion musical instruments (for example, drums, xylophones, cymbals, 
castanets, maracas).0.5 30
9207 Musical instruments, the sound of which is produced, or must be amplified, 
electrically (for example, organs, guitars, accordions).
9207.10.00.00 - Keyboard instruments, other than accordions 0.5 30
9207.90.00.00 - Other 0.5 30
9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing 
birds, musical saws and other musical instruments not falling within any other 
heading of this Chapter; decoy calls of all kinds; whistles, call horns and other 
mouth-blown sound signalling instruments.
9208.10.00.00 - Musical boxes 0.5 30
9208.90.00.00 - Other 0.5 30
9209 Parts (for example, mechanisms for musical boxes) and accessories (for 
example, cards, discs and rolls for mechanical instruments) of musical 
instruments; metronomes, tuning forks and pitch pipes of all kinds.
9209.30.00.00 - Musical instrument strings 0.5 30
- Other :
9209.91.00.00 - - Parts and accessories for pianos 0.5 30
9209.92.00.00 - - Parts and accessories for the musical instruments of heading 92.02 0.5 30
9209.94.00.00 - - Parts and accessories for the musical instruments of heading 92.07 0.5 30
9209.99.00.00 - - Other 0.5 30
93 ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
9301 Military weapons, other than revolvers, pistols and the arms of heading 93.07.
9301.10.00.00 - Artillery weapons (for example, guns, howitzers and mortars) 0.5 40
Page 249 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
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rateBound rate at 
date of 
accession
9301.20.00.00 - Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and 
similar projectors0.5 40
9301.90 - Other
9301.90.1 - - Rifles and carabines:
9301.90.11.00 - - - Fully automatic with smooth-bore barrels 0.5 40
9301.90.12.00 - - - Weapons with breeches 0.5 40
9301.90.13.00 - - - Semi-automatic 0.5 40
9301.90.19.00 - - - Other 0.5 40
9301.90.20.00 - - Machine gun 0.5 40
9301.90.3 - - Submachine guns:9301.90.31.00 - - - Fully automatic pistols 0.5 40
9301.90.39.00 - - - Other 0.5 40
9301.90.90.00 - - Other 0.5 40
9302 Revolvers and pistols, other than  those of heading 93.03 or 93.04.
9302.00.10.00 - Revolvers 0.5 40
9302.00.2 - Single-barrelled pistols:9302.00.21.00 - - Semi-automatic 0.5 40
9302.00.29.00 - - Other 0.5 40
9302.00.30.00 - Multi-barrelled pistols 0.5 40
9303 Other firearms and similar devices which operate by the firing of an explosive 
charge (for example, sporting shotguns and rifles, muzzle-loading firearms, Very 
pistols and other devices designed to project only signal flares, pistols and 
revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing 
guns).
9303.10.00.00 - Muzzle-loading firearms 0.5 40
9303.20 - Other sporting, hunting or target-shooting shotguns, including combination 
shotgun-rifles
9303.20.1 - - Rifles and carabines of simple barrel:
9303.20.11.00 - - - Pump-action weapons 0.5 40
9303.20.12.00 - - - Semi-automatic firearms 0.5 40
9303.20.19.00 - - - Other 0.5 40
9303.20.20.00 - - Multi-barrelled rifles and carabines, including combined rifles 0.5 40
9303.30 - Other sporting, hunting or target-shooting rifles
9303.30.10.00 - - One-shot weapons with breeches 0.5 40
9303.30.20.00 - - Semi-automatic weapons 0.5 40
9303.90.00.00 - Other 0.5 40
9304.00.00.00 Other arms (for example, spring, air or gas guns and pistols, truncheons), 
excluding those of heading 93.07.0.5 40
9305 Parts and accessories of articles of headings 93.01 to 93.04.
9305.10 - Of revolvers or pistols9305.10.10.00 - - Firing mechanisms 0.5 30
Page 250 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
9305.10.20.00 - - Shells 0.5 30
9305.10.30.00 - - Barrels 0.5 30
9305.10.40.00 - - Pistols latch hooks and gas struts 0.5 30
9305.10.50.00 - - Loaders and their parts 0.5 30
9305.10.60.00 - - Silencers (sound absorbers) and their parts 0.5 30
9305.10.70.00 - - Butts butt pads 0.5 30
9305.10.80.00 - - Slides (for pistols) and drums (for revolvers) 0.5 30
9305.10.90.00 - - Other 0.5 30
9305.20 - Of shotguns or rifles of heading 93.03
9305.20.10.00 - - Rifled barrels 0.5 30
9305.20.20.00 - - Firing mechanism 0.5 30
9305.20.30.00 - - Shells 0.5 30
9305.20.40.00 - - Pistols, latch fingers and gas struts 0.5 30
9305.20.50.00 - - Loaders and their parts 0.5 30
9305.20.60.00 - - Silencers (sound absorbers) and their parts 0.5 30
9305.20.70.00 - - Flash suppressors and their parts 0.5 30
9305.20.80.00 - - Breeches, locks and breech boxes 0.5 30
9305.20.90.00 - - Other 0.5 30
- Other :
9305.91 - - Of military weapons of heading 93.019305.91.1 - - - Machine guns, sub-machine guns, rifles and carabines:9305.91.11.00 - - - - Firing mechanism 0.5 30
9305.91.12.00 - - - - Shells 0.5 30
9305.91.13.00 - - - - Rifled barrels 0.5 30
9305.91.14.00 - - - - Pistols, latch fingers and gas struts 0.5 30
9305.91.15.00 - - - - Loaders and their parts 0.5 30
9305.91.16.00 - - - - Silencers (sound absorbers) and their parts 0.5 30
9305.91.17.00 - - - - Flash suppressors and their parts 0.5 30
9305.91.18.00 - - - - Breeches, locks and breech boxes 0.5 30
9305.91.19.00 - - - - Other 0.5 30
9305.99.00.00 - - Other 0.5 30
9306 Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and 
parts thereof; cartridges and other ammunition and projectiles and parts thereof, 
including shot and cartridge wads.
- Shotgun cartridges and parts thereof; air gun pellets :
9306.21.00.00 - - Cartridges 0.5 40
9306.29 - - Other
9306.29.10.00 - - - Parts of cartridges 0.5 40
9306.29.90.00 - - - Other 0.5 40
9306.30 - Other cartridges and parts thereof
Page 251 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
9306.30.10.00 - - Cartridges 0.5 40
9306.30.90.00 - - Other Parts 0.5 30
9306.90.00.00 - Other 0.5 40
9307.00.00.00 Swords, cutlasses, bayonets, lances and similar arms and parts thereof and 
scabbards and sheaths therefor.0.5 40
94 FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS 
AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, 
NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, 
ILLUMINATED NAMEPLATES AND THE LIKE; PREFABRICATED BUILDINGS
9401 Seats (other than those of heading 94.02), whether or not convertible into beds, 
and parts thereof.
9401.10.00.00 - Seats of a kind used for aircraft US 0.5 25 20 2019
9401.20.00.00 - Seats of a kind used for motor vehicles 0.5 40
9401.30.00.00 - Swivel seats with variable height adjustment 0.5 40
9401.40.00.00 - Seats other than garden seats or camping equipment, convertible into beds 0.5 40
- Seats of cane, osier, bamboo or similar materials :
9401.51.00.00 - - Of bamboo or rattan 0.5 50
9401.59.00.00 - - Other 0.5 50
- Other seats, with wooden frames :
9401.61.00.00 - - Upholstered 0.5 50
9401.69.00.00 - - Other 0.5 50
- Other seats, with metal frames :
9401.71.00.00 - - Upholstered 0.5 50
9401.79.00.00 - - Other 0.5 50
9401.80.00.00 - Other seats 0.5 50
9401.90 - Parts
9401.90.10.00 - - Upholstered 0.5 50
9401.90.90.00 - - Other 0.5 50
9402 Medical, surgical, dental or veterinary furniture (for example, operating tables, 
examination tables, hospital beds with mechanical fittings, dentists' chairs); 
barbers' chairs and similar chairs, having rotating as well as both reclining and 
elevating movements; parts of the foregoing articles.
9402.10 - Dentists', barbers' or similar chairs and parts thereof
9402.10.10.00 - - Dentists’ chairs and parts thereof 0.5 25
9402.10.90.00 - - Other 0.5 40
9402.90.00.00 - Other 0.5 40
9403 Other furniture and parts thereof.
9403.10.00.00 - Metal furniture of a kind used in offices 0.5 50
9403.20.00.00 - Other metal furniture US 0.5 25 20 2019
9403.30.00.00 - Wooden furniture of a kind used in offices 0.5 50
9403.40.00.00 - Wooden furniture of a kind used in the kitchen 0.5 50
9403.50.00.00 - Wooden furniture of a kind used in the bedroom 0.5 50
Page 252 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
9403.60.00.00 - Other wooden furniture US 0.5 50
9403.70 - Furniture of plastics
9403.70.10.00 - - Baby walker US 0.5 25 20 2019
9403.70.90.00 - - Other US 0.5 25 20 2019
- Furniture of other materials, including cane, osier, bamboo or similar materials :
9403.81.00.00 - - Of bamboo or rattan 0.5 50
9403.89.00.00 - - Other US 0.5 30
9403.90.00.00 - Parts US 0.5 50
9404 Mattress supports; articles of bedding and similar furnishing (for example, 
mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs 
or stuffed or internally fitted with any material or of cellular rubber or plastics, 
whether or not covered.
9404.10.00.00 - Mattress supports 0.5 50
- Mattresses :
9404.21.00.00 - - Of cellular rubber or plastics, whether or not covered 0.5 50
9404.29.00.00 - - Of other materials 0.5 50
9404.30.00.00 - Sleeping bags 0.5 40
9404.90.00.00 - Other 0.5 30
9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illu minated signs, illuminated name-plates 
and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included.
9405.10.00.00 - Chandeliers and other electric ceiling or wall lighting fittings, excluding those of 
a kind used for lighting public open spaces or thoroughfaresUS 0.5 25 20 2019
9405.20.00.00 - Electric table, desk, bedside or floor-standing lamps 0.5 40
9405.30.00.00 - Lighting sets of a kind used for Christmas trees 0.5 40
9405.40.00.00 - Other electric lamps and lighting fittings 0.5 40
9405.50 - Non-electrical lamps and lighting fittings
9405.50.10.00 - - Hurricane lanterns 0.5 40
9405.50.20.00 - - Kerosene pressure lanterns 0.5 40
9405.50.90.00 - - Other 0.5 40
9405.60.00.00 - Illuminated signs, illuminated name-plates and the like US 0.5 20
- Parts :
9405.91.00.00 - - Of glass 0.5 30
9405.92.00.00 - - Of plastics US 0.5 10
9405.99.00.00 - - Other US 0.5 10
9406.00.00.00 Prefabricated buildings. US 0.5 25 20 2019
95 TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES 
THEREOF
9503.00.00.00 Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; 
other toys; reduced-size ("scale") models and similar recreational models, 
working or not; puzzles of all kinds.0.5 40
Page 253 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
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Bound 
rateBound rate at 
date of 
accession
9504 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.
9504.20.00.00 - Articles and accessories for billiards of all kinds 0.5 40
9504.30.00.00 - Other games, operated by coins, banknotes, bank cards, tokens or by any other 
means of payment, other than automatic bowling alley equipment0.5 40
9504.40.00.00 - Playing cards 0.5 40
9504.50.00.00 - Video game consoles and machines, other than those of subheading 9504.30 0.5 40
9504.90.00.00 - Other 0.5 40
9505 Festive, carnival or other entertainment articles, including conjuring tricks and 
novelty jokes.
9505.10.00.00 - Articles for Christmas festivities 0.5 40
9505.90.00.00 - Other 0.5 40
9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included 
elsewhere in this Chapter; swimming pools and paddling pools.
- Snow-skis and other snow-ski equipment :
9506.11.00.00 - - Skis 0.5 40
9506.12.00.00 - - Ski-fastenings (ski-bindings) 0.5 40
9506.19.00.00 - - Other 0.5 40
- Water-skis, surf-boards, sailboards and other water-sport equipment :
9506.21.00.00 - - Sailboards 0.5 40
9506.29.00.00 - - Other 0.5 40
- Golf clubs and other golf equipment :
9506.31.00.00 - - Clubs, complete 0.5 40
9506.32.00.00 - - Balls 0.5 40
9506.39.00.00 - - Other 0.5 40
9506.40.00.00 - Articles and equipment for table-tennis 0.5 40
- Tennis, badminton or similar rackets, whether or not strung :
9506.51.00.00 - - Lawn-tennis rackets, whether or not strung 0.5 40
9506.59.00.00 - - Other 0.5 40
- Balls, other than golf balls and table-tennis balls :
9506.61.00.00 - - Lawn-tennis balls 0.5 40
9506.62.00.00 - - Inflatable 0.5 40
9506.69.00.00 - - Other 0.5 40
9506.70.00.00 - Ice skates and roller skates, including skating boots with skates attached 0.5 40
- Other :
9506.91.00.00 - - Articles and equipment for general  physical exercise, gymnastics or athletics US 0.5 40
9506.99.00.00 - - Other 0.5 40
9507 Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly 
nets and similar nets; decoy “birds” (other than those of heading 92.08 or 97.05) 
and similar hunting or shooting requisites.
Page 254 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
9507.10.00.00 - Fishing rods 0.5 25
9507.20.00.00 - Fish-hooks, whether or not snelled 0.5 25
9507.30.00.00 - Fishing reels 0.5 25
9507.90.00.00 - Other 0.5 25
9508 Roundabouts, swings, shooting galleries and other fairground amusements; 
travelling circuses and travelling menageries; travelling theatres.
9508.10.00.00 - Travelling circ uses and travelling menageries 0.5 40
9508.90.00.00 - Other 0.5 40
96 MISCELLANEOUS MANUFACTURED ARTICLES
9601 Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother- of-pearl and other animal carving material, and articles of  these materials (including articles 
obtained by moulding).
9601.10.00.00 - Worked ivory and articles of ivory 0.5 40
9601.90.00.00 - Other 0.5 40
9602.00.00.00 Worked vegetable or mineral carving material and articles of these materials; 
moulded or carved articles of wax, of stearin, of natural gums or natural resins or 
of modelling pastes, and other moulded or carved articles, not elsewhere 
specified or included; worked, unhardened gelatin (except gelatin of heading 35.03) and articles of unhardened gelatin.0.5 40
9603 Brooms, brushes (including brushes consti tuting parts of machines, appliances or 
vehicles), hand-operated mechanical fl oor sweepers, not motorised, mops and 
feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees).
9603.10.00.00 - Brooms and brushes, consisting of twigs or other vegetable materials bound 
together, with or without handles0.5 40
- Tooth brushes, shaving brushes, hair br ushes, nail brushes, eyelash brushes 
and other toilet brushes for use on the person, including such brushes 
constituting parts of appliances :
9603.21.00.00 - - Tooth brushes, including dental-plate brushes 0.5 40
9603.29.00.00 - - Other 0.5 40
9603.30 - Artists' brushes, writing brushes and similar brushes for the application of 
cosmetics
9603.30.10.00 - - Artists’ brushes and writing brushes 0.5 40
9603.30.90.00 - - Other 0.5 40
9603.40.00.00 - Paint, distemper, varnish or similar brushes (other than brushes of subheading 
9603.30); paint pads and rollers0.5 40
9603.50.00.00 - Other brushes constituting parts of machines, appliances or vehicles 0.5 40
9603.90.00.00 - Other 0.5 40
9604.00.00.00 Hand sieves and hand riddles. 0.5 40
9605.00.00.00 Travel sets for personal toilet, sewing or shoe or clothes cleaning. 0.5 40
9606 Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and 
other parts of these articles; button blanks.
9606.10.00.00 - Press-fasteners, snap-fasteners and press-studs and parts therefor 0.5 40
- Buttons :
9606.21.00.00 - - Of plastics, not covered with textile material 0.5 40
Page 255 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
9606.22.00.00 - - Of base metal, not covered with textile material 0.5 40
9606.29.00.00 - - Other 0.5 40
9606.30.00.00 - Button moulds and other parts of buttons; button blanks 0.5 40
9607 Slide fasteners and parts thereof.
- Slide fasteners :
9607.11.00.00 - - Fitted with chain scoops of base metal 0.5 40
9607.19.00.00 - - Other 0.5 40
9607.20.00.00 - Parts 0.5 30
9608 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 si milar holders; parts (including caps 
and clips) of the foregoing articles, other than those of heading 96.09.
9608.10.00.00 - Ball point pens 0.5 40
9608.20.00.00 - Felt tipped and other porous-tipped pens and markers 0.5 40
9608.30.00.00 - Fountain pens, stylograph pens and other pens 0.5 40
9608.40.00.00 - Propelling or sliding pencils 0.5 40
9608.50.00.00 - Sets of articles from two or more of the foregoing subheadings 0.5 40
9608.60.00.00 - Refills for ball point pens, co mprising the ball point and ink- reservoir 0.5 40
- Other :
9608.91.00.00 - - Pen nibs and nib points 0.5 30
9608.99 - - Other
9608.99.10.00 - - - Ball points 0.5 25
9608.99.90.00 - - - Other 0.5 40
9609 Pencils (other than pencils of heading 96.08), crayons, pencil leads, pastels, 
drawing charcoals, writing or draw ing chalks and tailors' chalks.
9609.10.00.00 - Pencils and crayons, with leads encased in a rigid sheath 0.5 40
9609.20.00.00 - Pencil leads, black or coloured 0.5 40
9609.90.00.00 - Other 0.5 40
9610.00.00.00 Slates and boards, with writing or drawing surfaces, whether or not framed. 0.5 40
9611.00.00.00 Date, sealing or numbering stamps, and the like (including devices for printing or 
embossing labels), designed for operating in the hand; hand-operated composing 
sticks and hand printing sets incorporating such composing sticks.0.5 40
9612 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, 
whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes.
9612.10.00.00 - Ribbons 0.5 40
9612.20.00.00 - Ink-pads 0.5 40
9613 Cigarette lighters and other lighters, whether or not mechanical or electrical, and 
parts thereof other than flints and wicks.
9613.10.00.00 - Pocket lighters , gas fuelled, non-refillable 0.5 40
9613.20.00.00 - Pocket lighters, gas fuelled, refillable 0.5 40
9613.80.00.00 - Other lighters 0.5 40
Page 256 WT/ACC/SPEC/LBR/5/Rev.1ODCsConcession first 
incorporated in a 
GATT ScheduleEarlier INRsPresent 
concession 
established INR Implementation Description HSFinal 
Bound 
rateBound rate at 
date of 
accession
9613.90.00.00 - Parts 0.5 40
9614.00.00.00 Smoking pipes (including pipe bowl s) and cigar or cigarette holders, and parts 
thereof.0.5 40
9615 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers 
and the like, other than those of heading 85.16, and parts thereof.
- Combs, hair-slides and the like :
9615.11.00.00 - - Of hard rubber or plastics 0.5 40
9615.19.00.00 - - Other 0.5 40
9615.90.00.00 - Other 0.5 40
9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-
puffs and pads for the application of cosmetics or toilet preparations.
9616.10.00.00 - Scent sprays and similar toilet sprays, and mounts and heads therefor 0.5 40
9616.20.00.00 - Powder-puffs and pads for the application of cosmetics or toilet preparations 0.5 40
9617.00.00.00 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof 
other than glass inners.0.5 40
9618.00.00.00 Tailors' dummies and other lay figures; automata and other animated displays 
used for shop window dressing.0.5 40
9619 Sanitary towels (pads) and tampons, napkins and napkin liners for babies and 
similar articles, of any material.
9619.00.10.00 - Sanitary towels (pads) and tampons including similar articles 0.5 30
9619.00.2 - Napkins and napkin liners for babies and similar articles:
9619.00.21.00 - - Napkins and napkin liners for babies 0.5 30
9619.00.22.00 - - Incontinence pads for adult use 0.5 30
9619.00.29.00 - - Other 0.5 30
97 WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings 
of heading 49.06 and other than hand- painted or hand-decorated manufactured 
articles; collages and similar decorative plaques.
9701.10.00.00 - Paintings, drawings and pastels 0.5 40
9701.90.00.00 - Other 0.5 40
9702.00.00.00 Original engravings, prints and lithographs. 0.5 40
9703.00.00.00 Original sculptures and statuary, in any material. 0.5 40
9704.00.00.00 Postage or revenue stamps, stamp-po stmarks, first-day covers, postal stationery 
(stamped paper), and the like, used or unused, other than those of heading 49.07.0.5 40
9705.00.00.00 Collections and collectors' pieces of zoological, botanical, mineralogical, 
anatomical, historical, archaeological , palaeontological, ethnographic or 
numismatic interest.0.5 40
9706.00.00.00 Antiques of an age exceeding one hundred years. 0.5 40
Page 257 WT/ACC/SPEC/LBR/5/Rev.1Schedule CLXXIV - Republic of Liberia
PART II - PREFERENTIAL TARIFF
NIL
Page 258 WT/ACC/SPEC/LBR/5/Rev.1Schedule CLXXIV - Republic of Liberia 
PART III - NON-TARIFF CONCESSIONS
Tariff item number Description of products Concessions
Page 259 WT/ACC/SPEC/LBR/5/Rev.1Schedule CLXXIV - Re public of Liberia
PART IV - AGRICULTURAL PRODUCTS:  COMMITMENTS LIMITING SUBSIDIZATION
(Article 3 of the Agreement on Agriculture)
SECTION I - Domestic Support:  Total AMS Commitments
BASE TOTAL AMS Final bound commitment levelsRelevant Support 
Tables and document 
Supporting Tables DS:1 to DS:9 in document 
WT/ACC/SPEC/LBR/1/Rev.1The Republic of Liberia has no programmes or policies that are subject to reduction 
commitments within the meaning of Article 6 of 
the Agreement on Agriculture.NIL
Page 260 WT/ACC/SPEC/LBR/5/Rev.1Schedule CLXXIV - Republic of Liberia
PART IV - AGRICULTURAL PRODUCTS:  COMMITMENTS LIMITING SUBSIDIZATION
SECTION II - Export Subsidies:  Budgetary Outlay and Quantity Reduction Commitments
Description of 
products and 
tariff item no.Base 
outlay 
levelRelevant Supporting 
Tables and 
document referenceCalendar/other 
year appliedAnnual and final 
outlay commitment 
levelsBase 
quantityCalendar/other 
year appliedAnnual and final 
quantity 
commitment levels
Supporting Table ES:1 in document
WT/ACC/SPEC/LBR/1/Rev.1NIL
Page 261 WT/ACC/SPEC/LBR/5/Rev.1Schedule CLXXIV - Republic of Liberia
PART IV - AGRICULTURAL PRODUCTS:  COMMITMENTS LIMITING SUBSIDIZATION
SECTION III - Commitments Limiting the Scope of Export Subsidies
Description of products Nature of Commitments
Page 262 WT/ACC/SPEC/LBR/5/Rev.1Republic of Liberia - Staging Annex I
All reductions will take place on 1 January of the year indicated.
HSBound rate at 
date of accession2017 2018 2019
0501.00.00.00 15 25 25 25
0502.10.00.00 15 25 25 25
0502.90.00.00 15 25 25 25
0504.00.00.00 15 20 20 20
1521.10.00.00 15 20 20 20
1521.90.10.00 15 20 20 20
1521.90.90.00 15 20 20 20
2101.11.00.00 20 25 25 25
2101.20.00.00 20 25 25 25
2102.10.00.00 15 25 25 25
2102.20.00.00 15 25 25 25
2102.30.00.00 15 25 25 25
3301.19.00.00 20 25 25 25
3301.29.90.00 20 25 25 25
3301.90.00.00 20 25 25 25
4301.10.00.00 15 20 20 20
4301.30.00.00 15 20 20 20
4301.60.00.00 15 20 20 20
4301.80.00.00 15 20 20 20
4301.90.00.00 15 20 20 20
Page 263 WT/ACC/SPEC/LBR/5/Rev.1Republic of Liberia - Staging Annex II
All reductions will take place on 1 January of the year indicated.
HSBound rate at 
date of accession2017 2018 2019
3002.20.00.00 0 2.5 2.5 2.5
3818.00.00.00 10 15 15 15
3926.90.10.00 5 15 15 15
4406.90.00.00 10 20 20 20
4810.31.10.00 10 15 15 15
4810.31.90.00 10 15 15 15
4810.32.10.00 10 15 15 15
4810.32.90.00 10 15 15 15
4810.39.10.00 10 15 15 15
4810.39.90.00 10 15 15 15
4810.92.10.00 10 15 15 15
4810.92.90.00 10 15 15 15
4810.99.10.00 10 15 15 15
4810.99.90.00 10 15 15 15
4811.10.10.00 10 15 15 15
4811.10.90.00 10 15 15 15
4811.41.10.00 10 15 15 15
4811.41.90.00 10 15 15 15
4811.49.10.00 10 15 15 15
4811.49.90.00 10 15 15 15
4811.51.10.00 10 15 15 15
48
11.51.90.00 10 15 15 15
4811.59.10.00 10 15 15 15
4811.59.90.00 10 15 15 15
4811.60.10.00 10 15 15 15
4811.60.90.00 10 15 15 15
4811.90.10.00 10 15 15 15
4811.90.90.00 10 15 15 15
4901.99.90.00 0 2.5 2.5 2.5
7017.10.00.00 5 7.5 7.5 7.5
7020.00.10.00 5 7.5 7.5 7.5
7608.20.00.00 20 29 29 29
8411.11.00.00 5 7.5 7.5 7.5
8411.12.00.00 5 7.5 7.5 7.5
8411.21.00.00 5 7.5 7.5 7.5
8411.22.00.00 5 7.5 7.5 7.5
8411.81.00.00 5 7.5 7.5 7.5
8411.82.00.00 5 7.5 7.5 7.5
8411.91.00.00 5 7.5 7.5 7.5
8411.99.00.00 5 7.5 7.5 7.5
8412.10.00.00 5 7.5 7.5 7.5
84
12.21.00.00 5 7.5 7.5 7.5
8412.29.00.00 5 7.5 7.5 7.5
8412.31.00.00 5 7.5 7.5 7.5
8412.39.00.00 5 7.5 7.5 7.5
8412.80.00.00 5 7.5 7.5 7.5
Page 264WT/ACC/SPEC/LBR/5/Rev.1HSBound rate at 
date of accession2017 2018 2019
8412.90.00.00 5 7.5 7.5 7.5
8413.20.00.00 5 7.5 7.5 7.5
8413.50.00.00 5 7.5 7.5 7.5
8413.60.00.00 5 7.5 7.5 7.5
8413.70.00.00 5 7.5 7.5 7.5
8413.81.00.00 5 7.5 7.5 7.5
8413.91.10.00 5 7.5 7.5 7.5
8413.91.20.00 5 7.5 7.5 7.5
8413.91.90.00 5 7.5 7.5 7.5
8415.10.10.00 5 15 15 15
8415.90.10.00 5 20 20 20
8415.90.90.00 10 20 20 20
8418.10.10.00 5 20 20 20
8418.30.10.00 5 20 20 20
8418.40.10.00 5 20 20 20
8418.61.00.00 5 15 15 15
8418.69.00.00 5 15 15 15
8419.50.00.00 5 11 11 11
8419.90.00.00 5 11 11 11
8421.19.00.00 10 11 11 11
8421.21.10.00 5 11 11 11
84
21.21.90.00 5 11 11 11
8421.23.00.00 5 11 11 11
8421.29.00.00 5 11 11 11
8421.31.00.00 5 11 11 11
8421.39.10.00 5 11 11 11
8421.39.90.00 5 11 11 11
8424.10.00.00 5 7.5 7.5 7.5
8425.19.00.00 5 7.5 7.5 7.5
8425.31.00.00 5 7.5 7.5 7.5
8425.39.00.00 5 7.5 7.5 7.5
8425.41.00.00 5 7.5 7.5 7.5
8425.42.00.00 5 7.5 7.5 7.5
8425.49.00.00 5 7.5 7.5 7.5
8426.11.00.00 5 7.5 7.5 7.5
8426.12.00.00 5 7.5 7.5 7.5
8426.19.00.00 5 7.5 7.5 7.5
8426.20.00.00 5 7.5 7.5 7.5
8426.30.00.00 5 7.5 7.5 7.5
8426.41.00.00 5 7.5 7.5 7.5
8426.49.00.00 5 7.5 7.5 7.5
84
26.91.00.00 5 7.5 7.5 7.5
8426.99.00.00 5 7.5 7.5 7.5
8428.10.00.00 5 7.5 7.5 7.5
8428.20.00.00 5 7.5 7.5 7.5
8428.31.00.00 5 7.5 7.5 7.5
8428.32.00.00 5 7.5 7.5 7.5
8428.33.00.00 5 7.5 7.5 7.5
8428.39.00.00 5 7.5 7.5 7.5
8428.40.00.00 5 7.5 7.5 7.5
8428.60.00.00 5 7.5 7.5 7.5
8428.90.00.00 5 7.5 7.5 7.5
8436.80.00.00 5 7.5 7.5 7.5
8443.31.00.90 5 7.5 7.5 7.5
Page 265WT/ACC/SPEC/LBR/5/Rev.1HSBound rate at 
date of accession2017 2018 2019
8443.32.90.00 5 7.5 7.5 7.5
8443.39.10.00 20 25 25 25
8443.39.90.90 5 10 10 10
8443.99.00.00 5 7.5 7.5 7.5
8471.30.10.00 5 10 10 10
8471.30.90.00 5 10 10 10
8471.41.10.00 5 10 10 10
8471.41.90.00 5 10 10 10
8471.49.10.00 5 10 10 10
8471.49.90.00 5 10 10 10
8471.50.10.00 5 10 10 10
8471.50.90.00 5 10 10 10
8471.60.10.00 5 10 10 10
8471.60.90.00 5 10 10 10
8471.70.10.00 5 10 10 10
8471.70.90.00 5 10 10 10
8471.80.10.00 5 10 10 10
8471.80.90.00 5 10 10 10
8471.90.00.00 5 10 10 10
8501.20.00.00 5 7.5 7.5 7.5
8501.31.00.00 5 7.5 7.5 7.5
85
01.32.00.00 5 7.5 7.5 7.5
8501.33.00.00 5 7.5 7.5 7.5
8501.34.00.00 5 7.5 7.5 7.5
8501.40.00.00 5 7.5 7.5 7.5
8501.51.00.00 5 7.5 7.5 7.5
8501.52.00.00 5 7.5 7.5 7.5
8501.53.00.00 5 7.5 7.5 7.5
8501.61.00.00 5 7.5 7.5 7.5
8501.62.00.00 5 7.5 7.5 7.5
8501.63.00.00 5 7.5 7.5 7.5
8502.11.10.00 5 7.5 7.5 7.5
8502.11.90.00 5 7.5 7.5 7.5
8502.12.10.00 5 7.5 7.5 7.5
8502.12.90.00 5 7.5 7.5 7.5
8502.13.10.00 5 7.5 7.5 7.5
8502.13.90.00 5 7.5 7.5 7.5
8502.20.10.00 5 7.5 7.5 7.5
8502.20.90.00 5 7.5 7.5 7.5
8502.31.00.00 5 7.5 7.5 7.5
8502.39.10.00 5 7.5 7.5 7.5
85
02.39.20.00 5 7.5 7.5 7.5
8502.39.30.00 5 7.5 7.5 7.5
8502.39.90.00 5 7.5 7.5 7.5
8502.40.00.00 5 7.5 7.5 7.5
8504.10.00.00 5 7.5 7.5 7.5
8504.31.00.00 5 7.5 7.5 7.5
8504.32.00.00 5 7.5 7.5 7.5
8504.33.00.00 5 7.5 7.5 7.5
8504.40.10.00 5 7.5 7.5 7.5
8504.40.20.00 5 7.5 7.5 7.5
8504.40.90.00 5 7.5 7.5 7.5
8504.50.10.00 5 7.5 7.5 7.5
8504.50.90.00 5 7.5 7.5 7.5
Page 266WT/ACC/SPEC/LBR/5/Rev.1HSBound rate at 
date of accession2017 2018 2019
8504.90.00.00 5 7.5 7.5 7.5
8508.19.00.00 20 25 25 25
8508.60.00.00 20 25 25 25
8508.70.00.00 10 25 25 25
8518.10.00.00 20 25 25 25
8518.21.00.00 20 25 25 25
8518.22.00.00 20 25 25 25
8518.29.00.00 20 25 25 25
8518.30.00.00 20 25 25 25
8518.40.00.00 20 25 25 25
8518.50.00.00 20 25 25 25
8518.90.00.00 20 25 25 25
8519.50.00.00 20 25 25 25
8519.81.10.00 20 25 25 25
8519.81.90.00 20 25 25 25
8519.89.00.00 20 25 25 25
8521.10.00.00 20 25 25 25
8522.90.00.00 10 25 25 25
8523.29.90.00 10 15 15 15
8525.50.00.00 5 15 15 15
8525.60.00.00 5 15 15 15
85
26.10.00.00 5 15 15 15
8526.91.00.00 5 15 15 15
8526.92.00.00 5 15 15 15
8528.41.00.00 5 10 10 10
8528.51.00.00 5 10 10 10
8528.61.00.00 5 10 10 10
8528.71.10.00 5 15 15 15
8529.90.00.00 10 15 15 15
8531.10.00.00 5 15 15 15
8531.80.00.00 10 15 15 15
8531.90.00.00 5 15 15 15
8532.10.00.00 5 7.5 7.5 7.5
8532.21.00.00 5 7.5 7.5 7.5
8532.22.00.00 5 7.5 7.5 7.5
8532.23.00.00 5 7.5 7.5 7.5
8532.24.00.00 5 7.5 7.5 7.5
8532.25.00.00 5 7.5 7.5 7.5
8532.29.00.00 5 7.5 7.5 7.5
8532.30.00.00 5 7.5 7.5 7.5
8532.90.00.00 5 7.5 7.5 7.5
85
38.90.00.00 5 7.5 7.5 7.5
8541.90.00.00 5 7.5 7.5 7.5
8542.90.00.00 5 7.5 7.5 7.5
8543.90.00.00 5 7.5 7.5 7.5
8703.23.11.00 5 10 10 10
8703.24.11.00 5 10 10 10
8704.10.10.00 5 7.5 7.5 7.5
8705.90.00.00 5 7.5 7.5 7.5
8707.10.10.00 5 10 10 10
8801.00.00.00 5 7.5 7.5 7.5
8802.11.00.00 5 15 15 15
8802.12.00.00 5 15 15 15
8802.20.00.00 5 15 15 15
Page 267WT/ACC/SPEC/LBR/5/Rev.1HSBound rate at 
date of accession2017 2018 2019
8802.30.00.00 5 15 15 15
8802.40.00.00 5 20 20 20
8803.10.00.00 5 15 15 15
8803.20.00.00 5 15 15 15
8803.30.00.00 5 15 15 15
8803.90.00.00 5 15 15 15
8805.29.00.00 5 15 15 15
8906.90.00.00 10 25 25 25
9013.90.00.00 5 15 15 15
9027.20.00.00 5 25 25 25
9027.30.00.00 5 25 25 25
9027.50.00.00 5 25 25 25
9027.80.00.00 5 25 25 25
9027.90.00.00 5 25 25 25
9104.00.00.00 20 25 25 25
9401.10.00.00 20 25 25 25
9403.20.00.00 20 25 25 25
9403.70.10.00 20 25 25 25
9403.70.90.00 20 25 25 25
9405.10.00.00 20 25 25 25
9406.00.00.00 20 25 25 25
Page 268 WT/ACC/SPEC/LBR/5/Rev.1