WORLD TRADE  
ORGANIZATION  TN/TE/20 
21 April 2011  
 (11-2083) 
Committee on Trade and Environment 
Special Session  
 
 
 
COMMITTEE ON TRADE AND ENVIRONMENT IN SPECIAL SESSION  
 
 
Report by the Chairman, Ambassador Manuel A. J. Teehankee,  
to the Trade Negotiations Committee  
 
 
1. This report to the Trade Negotiations Committe e (TNC) provides an update of progress made 
in the Committee on Trade and Environment in Sp ecial Session (CTESS) since my last written report 
to the TNC in March 2010.1  It also aims at identifying areas that will require further attention from 
Members to bring negotiations to a successful conclusion on all three parts of the mandate in 
Paragraph 31 of the Doha Ministerial Declaration.   The report reflects the work undertaken pursuant 
to the announcement by the Chairman of the TNC in November 2010 of an intensive work 
programme through the beginning of 2011, and comp lies with his guidance for draft texts to be 
developed so they may appear towards the end of the first quarter of 2011.     
I. PARAGRAPHS 31(I) AND (II) 
2. Paragraph 31(i) considers the relationship between existing WTO rules and specific trade 
obligations (STOs) set out in multilateral enviro nmental agreements (MEAs).  Paragraph 31(ii) 
considers procedures for regular information exch ange between MEA secretariats and the relevant 
WTO committees, and the criteria for the granting of observer status. 
3. I am pleased to report and attach a draft Minist erial Decision on Paragra phs 31(i) and 31(ii)  
in Annex I, while at the same time express caution that  this is not an agreed text nor is it in complete 
or final form.  Everything is conditional in the deepest sense and requires further engagement and 
deliberations in open-ended session, consistent w ith the bottom-up, Member-driven process, and our 
customary negotiating principles of inclusiveness and transparency. 
4. The format is based on Members having converg ed on the idea of a combined outcome under 
Paragraphs 31(i) and 31(ii) in the format of a Mini sterial Decision.  There has been important work 
carried out in the CTESS and the draft Ministeria l Decision is an attempt to capture the progress 
made.  The language in the draft Ministerial Decisi on is derived from Members' textual proposals and 
inputs of Members during the recent intensive process of consultations in vary ing configurations.  In 
some instances, the textual language represents th e Chairman's best perception of discussions and 
consultations held in the CTESS, particular ly in the period February and March 2011. 
5. The draft Ministerial Decision includes square brackets in some places to highlight options, 
areas of divergence or aspects requiring focused di scussion.  Where possible, explanations of the 
debate are provided in footnotes.  There are also some proposals which are contained in boxes in the 
draft Ministerial Decision or which are reflected in Annexes I.A or I.B which either have not yet been 
                                                      
1 As with TN/TE/19 (Report by the Chairman to the TNC, 22 March 2010), this report is circulated 
under the Chair's own responsibility and is without prejudice to th e position of WTO Members in the 
negotiations. TN/TE/20 
Page 2  
 
  fully discussed in the CTESS or may still require cons iderable further work and discussion to arrive at 
a common textual formulation. 
II. PARAGRAPH 31(III) 
6. Paragraph 31(iii) of the Doha Ministerial Decl aration considers the reduction or elimination 
of tariff and non-tariff barriers to trade in enviro nmental goods and services.  The format of an 
outcome under Paragraph 31(iii) is still open although stated options  and components have become 
clearer.  The draft Ministerial Decision format of Paragraphs 31(i) and 31(ii) provides a point of reference. 
7. On the identification of environmental goods, much  work has been done since the circulation 
of the compilation of environmental goods of in terest in my March 2010 Report to the TNC 
(TN/TE/19).  Annex II.A to this report, which cont ains the reference universe of environmental goods 
of interest to Members, is based on HS-6 lines subm itted by Members as they were reflected in Annex 
III of the March 2010 Report to the TNC, also JOB/ TE/3/Rev.1 (5 January 20 11) and any subsequent 
submissions.  This compilation of Members' submissi ons is without prejudice to the outcome or the 
debate on whether the Committee should de fine what an environmental good is. 
8. Annex II.A as well as document JOB/TE/3/Rev.1 (5 January 2011), are intended to be useful 
to Members across all approaches.
2  There are six broad categories under which goods have been 
submitted3: air pollution control, renewable energy, waste management and water treatment, 
environmental technologies, carbon capture and st orage and others, and these categories are all 
indicated in the right column of Annex II.A.  
9. A group of Members identified, on an illustrative basis, a number of tariff lines from the 
reference universe, and these are reflected in Annex II.B.  Preliminary discussions on these goods 
showed that some of the goods included in this set  could be considered by  the membership as clear 
environmental goods, as long as they can be specifically  identified in the HS classification by an ex-
out or otherwise.   
10. Over the years, the work on environmental goods identification has shown that a number of 
technical difficulties remain.  Further work needs to  be undertaken by delegations and their experts in 
this respect, including on the verification of HS description and the determination of ex-outs or sub-
classifications.  Such technical work should be done  without prejudice to the approach and the final 
outcome. 
11. Based on a review of all proposals on the table as reflected in the document 
TN/TE/INF/4/Rev.15 (28 March 2011) and subsequent submissions as well as the views of Members 
expressed in consultations on the structure of the ou tcome, there are still essentially four areas that 
will require Members' focused efforts to arrive at a draft outcome and modalities.4  These are:   
                                                      
2 For instance, in the project approach, which identif ies environmental activities, the reference universe 
contains various environmental categories or activities that  may be relevant to the identified HS lines.  In the 
request and offer, it can serve as a tool to indicate pro ducts of interest for requests and/or offers.  In the 
combined approach, the requir ed alpha or beta lines would be drawn from the reference universe submitted to 
the CTESS.  In the hybrid approach, it could provide a basis for a self-selection by Members.   
3 As reflected in Annex III of the March 2010 Report to the TNC and in document JOB/TE/3/Rev.1 
(5 January 2011). 
4 These proposals are reflected in document TN/TE/INF/4/Rev.15 (28 March 2011) and subsequent 
submissions. Members may also refer to document JOB/TE/20 which compiles the textual elements relevant to 
these four areas contained in Members' submissions und er Paragraph 31(iii), from 2002 to date, and to a  TN/TE/20 
 Page 3 
 
 
  A) Preambular Language;  
B) Coverage;  C) Treatment of Tariffs and Non-Tariff Ba rriers, including Special and Differential 
Treatment; and  
D) Cross-Cutting and Development Elements. 
12. Much discussion has occurred thro ugh the years on the above four areas and the following 
paragraphs review, without prejudging the final out come, the options and elements discussed in the 
negotiating process.  These are drawn from all the a pproaches and proposals, which all remain on the 
table. 
13. On preambular language , Members agree that a successful outcome of the negotiations 
under Paragraph 31(iii) should deliver a triple-win in terms of trad e, environment and development 
for WTO Members.  First, the negotiations can  benefit the environment by improving countries' 
ability to obtain high quality enviro nmental goods at low cost or by enhancing the ability to increase 
production, exports and trade in e nvironmentally beneficial products.
5  This can directly improve the 
quality of life for citizens in all countries by provid ing a cleaner environment and better access to safe 
water, sanitation or clean energy.   
14. The liberalization of trade in environmen tal goods and services can be beneficial for 
development by assisting developing countries in  obtaining the tools needed to address key 
environmental priorities as part of their on-going development strategies.6  Finally, trade wins because 
these products become less costly and efficient pro ducers of such technologies can find new markets. 
In addition, liberalizing trade in environmenta l goods will encourage the use of environmental 
technologies, which can in turn stimulate innovation and technology transfer.7   
15. The primary area requiring delegations' urgent atte ntion relates to agreeing on an approach to 
coverage. 8  The two most recent proposals – a hybrid approach and combined approach – were put 
forward in an effort to bridge the various proposal s on the table and could therefore provide a starting 
point for structured discussions on coverage. 
                                                                                                                                                                     
Secretariat Note compiling the various issues raised in Members' submissions under Paragraph 31(iii) in 
document JOB(07)/137 (17 September 2007). 
5 TN/TE/W/34 (United States, 19 June 2003), para. 3; TN/TE/W/47 (European Communities, 
17 February 2005), para. 5;  TN/TE/W/50/Rev.1 (Canada, 4 July 2006), para. 13; TN/MA/W/70, TN/TE/W/65 
(Canada, European Communities, New Zealand, Norway ,  Singapore, Switzerland, and the United States, 
9 May 2006), para. 2.3; TN/TE/W/57 (Switzerland, 6 July 2005), para. 4; TN/TE/W/54 (India, 4 July 2005), 
para. 2. 
6 TN/TE/W/55 (Cuba, 5 July 2005), para. 15; TN/TE/W/42 (China, 6 July 2004), para. 2; TN/TE/W/34 
(United States, 19 June 2003), para. 3; TN/MA/W/70 , TN/TE/W/65 (Canada, European Communities, New 
Zealand, Norway,  Singapore, Switzerland, and the United States, 9 May 2006), para. 2.2; TN/TE/W/49/Suppl.1 
(New Zealand, 16 June 2005), para. 17; JOB(06)/140  (Canada, the European Communities, New Zealand, 
Japan, Norway, the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu, Switzerland, and the 
United States, 8 May 2006), para. 2; JOB(07)/146 (Brazil, 1 October 2007), para. 3; JOB/TE/17 (Bolivia, 
Venezuela, 24 March 2011), para. 3; JOB/TE/18 (SVEs, 1 April 2011), paras. 4-5; TN/TE/W/79 (China and India, 15 April 2011), para. 4. 
7 TN/TE/W/34 (United States, 19 June 2003), para. 3;  TN/MA/W/70, TN/TE/W/65 (Canada, 
European Communities, New Zealand, Norway,  Singa pore, Switzerland, and the United States, 9 May 2006), 
para. 2.2-2.3; TN/TE/W/47 (European Communities, 17 February 2005), para. 5; TN/TE/W/74 (Argentina, 
23 November 2009), para. 2; JOB/TE/5 (Singapore, 23 June 2010), para. 2. 
8 Delegations are referred to Annex II as well as the compilation of textual elements drawn from all 
proposals (JOB/TE/20) and also the Secretariat Note comp iling the various issues raised under Paragraph 31(iii) 
in JOB(07)/137. TN/TE/20 
Page 4  
 
  16. Attached at Annex II  is a summary of the potential structures of an outcome on coverage, 
based on all approaches on the table.  Delegations n eed to engage and work on the concrete elements 
of coverage to which the treatment modalities would apply.     
17. On treatment , although the treatment modalities proposed depend on the final structure 
considered, all proposals for options include a re duction of tariffs to zero for some products or a 
reduction including 0 for X and a 50 per cent cut afte r formula application and elimination of tariffs 
by certain set periods of time.  During consu ltations, we have also touched on reducing and 
eliminating non-tariff barriers (NTBs) to trade in  environmental goods and services.  Members have 
noted the existence of NTBs in certain sectors and provided general ideas on how NTBs can be reduced, for instance by increasing transparency.  So me general ideas for an outcome on NTBs were 
proposed, including in relation to transparency.
9   
18. As regards special and differential treatment  for developing countries, lesser reductions, 
implementation delays and other forms of flexibilities were discussed.  Product exemptions as well as 
the liberalization by developing country Members of a lesser number of tariff lines have also been 
envisaged.10  For least-developed country Members and small and vulnerable economies, additional 
flexibilities could be envisaged.11  
19. There are a number of important cross-cutting elements  of the mandate and this relates to   
environmental services and to development asp ects such as environmental technologies. 
20. With respect to environmental services, th e main work is occurring in the Committee on 
Trade in Services Special Session and one option is to draft textual elements cross-referring to the 
work there relating to enhanced commitments on e nvironmental services.  Another possibility would 
be that enhanced commitments on environmenta l services are associated with the environmental 
goods in the reference universe or categories or to an agreed set of environmental goods.12    
21. Concerning environmental technologies, discussions  have clearly highlighted the importance 
of these elements as being an integral part of an outcome.13 
 
 
_______________ 
                                                      
9 TN/TE/W/76 (Argentina and Brazil, 30 June 2010), Annex, para. 10. 
10 JOB/TE/16 and Corr. 1 (Mexico, Chile, 11 March 2011), para. 12; TN/TE/W/42 (China, 
6 July 2004), para. 6;  TN/TE/W/76 (Argentina and Brazil, 30 June 2010), Annex, para. 7 
11 JOB/TE/18 (Small, Vulnerable Economies (SVEs), 1 April 2011), para. 5. 
12 JOB(07)193/Rev.1 (European Communities, Un ited States, 6 December 2007), para. 3.  
13 See TN/TE/W/79 (China and India, 15 April 2011), which provides further ideas on these aspects.  
JOB/TE/17 (Bolivia, Venezuela, 24 March 2011), para. 13.  See also Part D of JOB/TE/20. TN/TE/20  
Page 5 
 
 
  ANNEX I 
 
DRAFT MINISTERIAL DECISION ON TRADE AND ENVIRONMENT 
 INTRODUCTORY COMMENT 
 
The mains points covered in the draft Minister ial Decision below and Annexes I.A and I.B are 
summarised as follows: 
 
• Members provided specific textual proposals for preambular language  as reflected in the 
draft Ministerial Decision, covering such aspects as the mandate, the objective of sustainable 
development, mutual supportiveness of trade a nd environment, recognition of the different 
bodies of international law, and the importance of technical assistance and capacity building.  
A number of delegations have proposed other preambular texts for inclusion in the draft 
outcome, focusing on coherence and mutual supportiveness of MEAs and the WTO Agreement in the context of international law. 
• The draft Ministerial Decision reflects the ob servation of Members in the CTESS that an 
STO set out in an MEA  is understood to be one that requir es an MEA party to take, or refrain 
from taking, a particular trade action.  The sense of the Members of the CTESS has been to 
ensure there is no prescriptiven ess in the description of an STO, and a few Members have 
questioned the need at all for a definition of STOs.  
• Substantially all Members agree that an outcome should highlight the importance of 
coordination at the national level  in the negotiation and implementation of STOs in 
MEAs and the value of sharing of domestic e xperiences in this regard in the Committee on 
Trade and Environment (CTE).  The draft Minist erial Decision includes a provision that the 
CTE shall provide a forum for continued sharing of individual Members' experiences.  One suggestion, raised during small group consultations, relates to c oordination at the international 
level. 
• The basic elements on information exchange  for inclusion in a final outcome - holding of 
information exchange sessions with MEA secretar iats; access to documents; and collaboration 
between WTO and MEA secretariats - are long established, as contained in Annex II of my 
March 2010 Report to the TNC.
1  These elements are reflected in specific textual provisions 
in the draft Ministerial Decision.  Recen t discussions among Members focused on the 
required level of detail in a final outcome a nd also whether information exchange sessions 
might be held not only in the CTE but also other relevant WTO committees. 
• On observer status , consultations confirmed that two main issues remain in this area:  (i) to 
arrive at a textual formulation that can facilitate appropriate MEA observer status in the CTE; and (ii) whether a decision may be include d in a final outcome relating to pending 
MEA applications for observership in the Committee.   On the first issue, the draft Ministerial 
Decision includes a textual formulation.  On th e issue of granting of observership to some 
MEA secretariats with longstanding particip ation in the work of the CTE, different 
formulations have been discussed in the CTESS and possible compromise language is 
reflected in the draft Ministerial Decision th at will require further work among delegations. 
• There is clear support and convergence that Members wish to deliver an outcome on technical 
assistance and capacity building .  The draft Ministerial Decision reflects Members' proposals 
                                                     
 
1 TN/TE/19 (Report by the Chairman to the TNC, 22 March 2010).   TN/TE/20 
Page 6  
 
  to give guidance to the CTE on the provision and development of technical assistance by the 
WTO Secretariat focused on the implementation of STOs set out in MEAs.  In addition, there are proposals for the establishment of a group of  experts on trade and environment to give 
advice on certain issues to developing country Members.
2   A provisional textual formulation 
is contained in the draft Ministerial Decision and further textual proposals are reflected in 
Annex I.A.  This is a topic area where the prop onent groups and delega tions need to network 
further amongst themselves and with the wider membership.    
• On dispute settlement , regarding the relationship between  existing WTO rules and STOs in 
MEAs, the draft Ministerial Decision contains suggested compromise language largely based on the Swiss non-mandatory approach.
3  Further textual proposals derived from Members 
ideas and consultations are contained in Annex I. B, relating to the use of experts, on which 
divergences continue to remain. 
_______________  
 
 
DRAFT MINISTERIAL DECISION ON TRADE AND ENVIRONMENT 
[DISCUSSION DRAFT BASED ON THE TEXTUAL PROPOSALS AND IDEAS OF 
MEMBERS WITH RESPECT TO PARAGRAPHS 31(I) AND 31(II)] 
 
Ministers , 
Recalling  that: 
- Paragraph 31(i) of the Doha Ministerial Decl aration called for negotia tions on the relationship 
between existing WTO rules and specific trad e obligations (STOs) set out in multilateral 
environmental agreements (MEAs) and stated that the negotiations were to be limited in 
scope to the applicability of such existing WTO rules as among parties to the MEA in 
question, and were not to prejudice the WTO rights of any Member that is not a party to the MEA in question; 
- Paragraph 31(ii) of the Doha Ministerial Decl aration called for negotiations on procedures for 
regular information exchange between MEA s ecretariats and the relevant WTO committees, 
and the criteria for the granting of observer status; and 
- Pursuant to Paragraph 32 of the Doha Minist erial Declaration, the outcome of negotiations 
carried out under Paragraphs 31(i) and 31(ii) was to be compatible with the open and non-
discriminatory nature of the multilateral trading sy stem, not to add to or diminish the rights 
and obligations of Members under existing WTO Ag reements, in particular the Agreement on 
the Application of Sanitary and Phytosanitary Measures, nor alter the balance of these rights and obligations, and was to take into account the needs of developing and least-developed 
countries; 
Affirming  our commitment to the objective of sust ainable development, as stated in the 
Preamble to the Marrakesh Agreement Establishing the World Trade Organization (WTO 
Agreement), and our conviction as stated in Paragra ph 6 of the Doha Ministerial Declaration that the 
aims of upholding and safeguarding an open and no n-discriminatory multilateral trading system, and 
                                                     
 
2 JOB(08)/38 (African Group, 8 May 2008);  JOB/TE/14 (ACP Group, 7 March 2011) 
3 TN/TE/W/77 (Switzerland, 4 November 2011).  TN/TE/20 
 Page 7 
 
 
  acting for the protection of the environment and the promotion of sustainable development can and 
must be mutually supportive;4 
Recalling also the 1994 Marrakesh Ministerial Decision on Trade and Environment which 
considered that there should not be, nor need be, any policy contradiction between upholding and 
safeguarding an open, non-discriminatory and equ itable multilateral trading system on the one hand, 
and acting for the protection of the environment, a nd the promotion of sustainable development on the 
other;5     
[Noting that the Vienna Convention on the Law of Treaties states that every treaty in force is 
binding upon the parties to it and must be performed by them in good faith; ]6  [ Recognizing that 
both MEAs and the WTO Agreement are instruments of  international law of equal standing between 
parties to the agreements, and that all provisions  under international law should be implemented 
harmoniously and in good faith; ]7 
 Committed to ensure coherence between international trade and 
environmental law in a mutually supportive way in order to continue to improve the 
architecture of international law to better cope  with future challenges in an ever more 
interlinked world;8 
 
 Reaffirming that MEAs constitute the response of the international 
community to environmental problems and play an instrumental role in reinforcing 
the individual and collective actions of all Members;9 
  
 Recognizing  the importance of technical assistance a nd capacity building in the field of trade 
and environment to developing countries, in particular the least-developed among them; 
 
Noting the important work undertaken in the Comm ittee on Trade and Environment in Special 
Session (CTESS) on Paragraphs 31(i) and 31(ii)  of the Doha Ministerial Declaration;  
Considering observations of Members in the CTESS that:  
- A specific trade obligation (STO) set out in a multilateral environmental agreement (MEA) is 
understood to be one that requires an MEA Party to take, or refrain from taking, a particular 
trade action10 [a trade-related action11];  
                                                      
4 TN/TE/W/78 (United States, 14 February 2011), preamble;  JOB/TE/19 (Australia, Mexico, 
United States, 1 April 2011), preamble;  and JOB(08)/33 (Norway, 29 April 2008), para. 7, all refer to language in Paragraph 6 of the Doha Ministerial Declaration. 
5 TN/TE/W/68 (European Union, 30 June 2006), preamble, includes language: "Reaffirming that 
MEAs and WTO rules contribute jointly to the internat ional community's pursuit of shared objectives; and 
expressing our desire that trade and environment policies blend effectively to deliver sustainable development", 
that is reflective of the language in Marrakesh Ministerial Decision. 
6 Mexico as Friend of the Chair provided this formul ation, which is yet to be fully discussed with the 
wider membership.  The Chair notes Mexico has emphasized that this bridging formulation would be in lieu of 
other textual proposals concerning the relative standi ng of MEAs and WTO rules in international law.  
7 JOB(08)/33 (Norway, 29 April 2008), para. 6;  supported by the European Union. 
8 Textual proposal made by Switzerland at the March 2011 consultations.  This proposal requires 
discussion in the wider membership. 
9 See TN/TE/W/68 (European Union, 30 June 2006), preamble; also highlighted by the European 
Union during the March 2011 consultations.  The European Union further proposed to give recognition that 
"multilateral approaches to global environmenta l problems are to be strongly preferred." TN/TE/20 
Page 8  
 
  - The relationship between WTO rules and STOs set out in MEAs is working well, and no 
formal disputes in the WTO have arisen challe nging the implementation of an STO set out in 
an MEA;
12 
- Until now STOs among parties to MEAs have not been contested in the WTO 
and should a situation arise of a WTO Member bringing such cases before the WTO, 
WTO rules would be applicable: observing also that STOs that are multilaterally 
negotiated, between parties and specific in na ture are unlikely to be challenged in the 
WTO;13 
 
- Efforts undertaken by Members at the domestic le vel to coordinate the views of all relevant 
government agencies and stakeholders when negotiating and implementing STOs [as well as 
WTO rules]14 [,and also at the international level in terms of coordination between various 
governmental bodies and international organizati ons when addressing WTO matters related to 
MEAs,]15 have been  helpful to enhancing the mutual supportiveness of trade and the 
environment;16 
- Sharing of domestic experiences in the CTESS in negotiating and implementing STOs [as 
well as WTO rules]17 has provided useful insight into ways in which Members can work to 
promote mutually supportive trade and environment policies; 
  - Several features in the design of STOs set out in MEAs have contributed to 
the positive relationship between such oblig ations and existing WTO rules such as, 
careful tailoring of STOs to meet a partic ular environmental objective, clarity of 
scope and application of STOs, certain pro cedures laid out in the MEA that rely on 
objective criteria and scientific input to make  decisions, and other built in procedures 
in the MEA for changes to its scope that ar e inclusive, transparent and appropriately 
flexible;18 
                                                                                                                                                                     
10 The current formulation, pursuant to Members' preference, is descriptive of observations of Members 
in the CTESS and not a prescriptive definition. 
11 Textual proposal made by Japan at the March 2011 consultations and in a Non-paper circulated by 
Japan at consultations on 21 March 2011 -  indicating its  preference for "a trade-related action" and its view 
"that both (1) the trade measures explicitly prov ided for as mandatory under an MEA, and (2) "obligation de 
résultat"  provided for in an MEA in which the trade measures are not identified should be included in the scope 
of STOs, and the definition of STOs should leave room for "obligation de résultat" in the scope of STOs."  
Chinese Taipei also supported re ference to "trade-related action". 
12 JOB(08)/33 (Norway, 29 April 2008), para. 9; JOB/TE/19 (Australia, Mexico, United States, 
1 April 2011), preamble. 
13 JOB(08)/33 (Norway, 29 April 2008), and Corr.1 (5 November 2010), paras. 9, 10, 11 (combined). 
14 The European Union and Switzerland have emphasized the need for two-way balance and have 
objected to language emphasizing only the negotiation and implementation of STOs in MEAs while not 
addressing WTO rules. 
15 The bracketed language requires further discussion with the broader membership and is derived from 
the January to March 2011 consultations where the European Union had provided a textual proposal:  
"Coordination between various governmental bodies and international organizations when addressing WTO 
matters related to MEAs is useful in enhancing mutu al supportiveness between trade and the environment". 
16 In TN/TE/W/78 (United States, 14 February 2011) and JOB/TE/19 (Australia, Mexico, 
United States, 1 April 2011), a further phrase was pro posed, reading (in JOB/TE/19): "...and have fostered 
compatibility between Members' international trade obliga tions and domestic implementation of STOs set out in 
MEAs."  This aspect was considered by certain Member s such as India and Norway as unnecessary or overly 
prescriptive.  
17 See footnote 14 above. 
18 TN/TE/W/78 (United States, 14 February 2011), JOB/TE/19 (Australia, Mexico, United States, 
1 April 2011);  some delegations (European Union, Sw itzerland, Norway, India, Ch inese Taipei viewed the  TN/TE/20 
 Page 9 
 
 
  Ministers, 
With a view to enhancing the mutual supporti veness of trade and the environment, hereby 
decide  as follows: 
1. Members are encouraged to coordinate at  the domestic level am ong relevant government 
agencies [and with international organizations]19 when negotiating and implementing WTO rules and 
when negotiating and implementing STOs set out in ME As, and to share domestic experiences in this 
regard in the Committee on Trade and Environment (CTE) [,with a view to ensuring coherence/compatibility with rights and obligations  arising from WTO Agreements and from STOs in 
MEAs].
20  
2. The WTO Secretariat, on behalf of the CTE, shall: 
 (a) cooperate and collaborate with MEA secretariats, including through:  increased 
information exchange; as appropriate, document  sharing and preparation; and enhanced 
trade and environment-related technical assistance and capacity  building activities, 
particularly those related to implementation of STOs set out in MEAs; 
(b) facilitate appropriate access by MEA secretar iats to derestricted WTO documents on a 
reciprocal basis and make information from MEA secretariats available to WTO 
Members, including through the use of indexi ng and internet-based tools.  Access to 
derestricted WTO documents by MEA secretariats shall be facilitated in accordance with the General Council Decision of 14 May 2002 on Procedures for the Circulation and 
Derestriction of WTO Documents (WT/L/452).
21 
3. While affirming that requests for observer status of international intergovernmental 
organizations are subject to the criteria and proce dures set out in Annex 3 of the Rules of Procedure 
for Sessions of the Ministerial Conference and Meetings of the General Council (WT/L/161)  the CTE shall, when examining requests for observer status fr om MEA secretariats, have particular regard to 
the following:
22   
                                                                                                                                                                     
proposed tiret as either unbalanced, as it does not refe r to features in WTO rules, or unnecessary or overly 
prescriptive. 
19 See footnote 15 above. 
20 TN/TE/W/2 (Argentina, 23 May 2002), and highlighted by Argentina in the March 2011 
consultations.  Some delegations (European Union, Norway) countered with the need for balance and two-way 
coherence in this paragraph. 
21 As supported in Paragraph 31(ii) Drafting Group consultations in January and February 2011 by 
India, this proposed paragraph (2(b)) is drawn from Annex II of TN/TE/19 (Chairman's Report to the TNC, 
22 March 2010). 
22 TN/TE/W/78 (United States, 14 February 2011) and also Annex II of TN/TE/19 (Chairman's Report 
to the TNC, 22 March 2010) highlighted two other criteria derived from Annex 3 of the Rules of Procedure for 
Sessions of the Ministerial Conference and Meetings of the General Council (WT/L/161), namely (i) the MEA's membership, e.g., whether it broadly reflects the membership of WTO; and (ii) the reciprocity provided by the 
MEA to the WTO with respect to access to proceedings, documents, and othe r aspects of observers status.  In 
consultations, various Members noted that the reference to "whether it broadly reflects the membership of WTO" went beyond Annex 3 of WT/L/161:  concerning the reciprocity aspects, it was considered by various 
Members that these were already covered by Annex 3 of WT/L/161 and did not need to be highlighted. TN/TE/20 
Page 10  
 
  (a) the relevance of the MEA's scope of work to the Committee as well as the relevance of 
the Committee's scope of work to the MEA;
a  
(b) the MEA secretariat's participation in the CTE  and its prior contribution to WTO work, 
including workshops, capacity building activiti es and preparation of documents;  and/or 
the mutual benefit that may accrue to the Committee and the MEA from the MEA 
secretariat's participation in meetings of the CTE.   
4. The CTE shall grant observer status to MEA secr etariats that have applied for such status in 
the Committee and have met the criteria set out in paragraph 3 above;23 
The CTE shall grant observer status to the secretariats of the following MEAs, 
recognizing that all have applied for such  status and have met the criteria and 
procedures set out in Annex 3 of the Rules of Procedure for Sessions of the 
Ministerial Conference and Meetings of the General Council:  (i) Basel Convention 
on the Control of Transboundary Movements of Hazardous Wastes and their 
Disposal;  (ii)  International Tropical Ti mber Organization;  (iii) Montreal Protocol 
on Substances that Deplete the Ozone Layer;  and (iv)  Rotterdam Convention on the 
Prior Informed Consent Pro cedure for Certain Hazardous Chemicals and Pesticides 
in International Trade .24 
5. The CTE shall: 
(a) provide a forum to continue to share experiences of individual Members pursuant to 
paragraph 1 of this Decision with a view to enhancing the mutual supportiveness of 
trade and the environment;  
 
 
  
a  Explanatory Note:  Examples of relevance would be whether the MEA contains provisions that have potential 
implications for international trade or whether the WTO Committee's work covers aspects and rules that have potential implications for the environm ental issues covered by the MEA. 
                                                      
23 TN/TE/W/78 (United States, 14 February 2011), para 4, and JOB/TE/19 (Australia, Mexico, United 
States, 1 April 2011), para. 4, contained a textual proposal, drawn from language in Annex II of TN/TE/19 
(Chairman's Report to the TNC, 22 March 2010):  "Membe rs shall also consider, in the event that they cannot 
reach a consensus with respect to a request from a pa rticular MEA for permanent observer status to a WTO 
Committee, inviting the relevant MEA Secretariat to ob serve on a meeting-by-meeting basis, until a consensus 
on the request for permanent observer status can be reached."  In consultations, some delegations expressed 
reservations on this proposal as it only reflects current practise which does not require a Ministerial Decision.       
24 Canada as Friend of the Chair provided this formulation, which is yet to be fully discussed with the 
wider membership.  In consultation with the CTE Secret ariat, the Chair understand s these are the four MEAs 
with pending observership requests and current ad hoc  participation.  In TN/TE/W/66 (European Union, 15 May 
2006), and Drafting Group consultations, the European Union proposed the grant of observer status (automatic 
or by strong presumption) to MEAs with longstanding participation in the CTE.    TN/TE/20 
 Page 11 
 
 
    
(b) hold information exchange sessions with MEA secretariats on a regular basis.25  The 
sessions will provide opportunity for two- way information exchanges between MEA 
and WTO secretariats and their respective memberships on topics of common interest;
26  
 (c) oversee the provision and, as necessary, the development of technical assistance 
activities by the WTO Secretariat focused on the implementation of STOs set out in MEAs, drawing on the WTO Secretariat's knowledge of provisions of the WTO 
Agreement, as well as the relevant MEA sec retariat's knowledge of  particular STOs.  
The Committee shall ensure that such ac tivities draw on experiences and expertise 
shared in the Committee on Trade and Envi ronment pursuant to this Decision, and 
take into account, inter alia , the following important objectives: 
(i) maintenance of the independence of the respective secretariats; (ii) avoidance of duplication of resources and efforts; and (iii) consideration of developing countri es, and in particular the least-developed 
among them, as recipients of technical assistance. 
[(d) [Establish][Provide fo r the establishment of] a group of [2] experts on trade and 
environment to be elected [every three years] by the CTE based on criteria to be determined by the Committee, who shall be  available on a priority basis to least-
developed countries and developing countries as a complement to existing technical assistance mechanisms of the WTO.]
27 
[(e) Provide for a flexible and exped itious procedure of a conciliatory and non-
adjudicatory nature to assist Members w ith [potential] differences regarding the 
relationship between existing WTO rules and specific trade obligations of multilateral 
environmental agreements, through the offi ces of its Chair or a Friend of the Chair 
agreed upon by the parties.]28 
 
 _______________ 
                                                      
25 In consultations, and as reflected in Annex II of TN/TE/19 (Chairman's Report to the TNC, 22 March 
2010), India suggested specifying the information exchange sessions be held on an annual (or biennial) basis.  Some delegations commented that the reference to "regular" would provide more flexibility to the Committee in 
the holding of the sessions. 
26 In consultations held in the Drafting Group on Paragraph 31(ii) concerning information exchange 
sessions, a further suggestion was made by the European Union that upon request by other relevant WTO 
committees or MEA secretariats, thes e committees, in consultation with MEA secretariats, shall also hold 
information exchange sessions. 
27 Proposed formulation drawn from various proposals and consultations.  JOB(08)/38 (African Group, 
8 May 2008), and JOB/TE/14 (ACP Group, 7 March 2011);  see also Annex I.A on "Proposed Elements 
Relating to a Group of Experts." 
28 TN/TE/W/77 (Switzerland, 4 November 2010), para 4.  See also Annex I.B on "Proposed Elements 
on Dispute Settlement."   TN/TE/20  
Page 12  
 
  ANNEX
 I.A 
PROPOSED  ELEMENTS  RELATING  TO A GROUP  OF EXPERTS1 
Recommitting  ourselves to protecting and preserving the environment and recognizing  that the 
establishment of a specific, permanent technical assistance and capacity building instrument will 
assist developing country Members in strengthening  the relationship between trade and environment 
regimes;2  
 1. The Committee on Trade and Environment (CTE) shall:  
− [Establish [and adequately fund]
3 a "Group of Experts on Trade and Environment" (GETE)4, 
drawing on experience from technical assistance mechanisms and other expert groups in the 
WTO and other organizations.]5 
 
− [Establish a permanent group of independent expe rts on trade and environment composed of 
[x] highly qualified persons who shall be elected by the CTE.]6 
 2. The Group of Experts (GETE) shall: 
 
− [Assist Members in terms of the implementati on of specific trade obligations (STOs) under 
multilateral environmental agreements (MEAs).]
7  
 
− [Be available for consultations by any Memb er on the linkages between specific trade 
obligations (STOs) as laid out in multilatera l environmental agreements (MEAs) and the 
WTO as a complement to existing technical assist ance mechanisms of the WTO, with priority 
for LDCs and developing countries.]8 
 
− [Assist in the provision of technical assistan ce and capacity building relating to multilateral 
environmental agreements (MEAs) with trade provisions, the negotiation of climate change-
related MEAs with specific trade obligations ( STOs), and environmental subsidies that affect 
international trade with developing countries,  with priority for LDCs, SIDS and SVEs.]9 
_______________  
                                                      
1 The full proposals containing additional aspects can be consulted in JOB(08)/38 (African Group, 
8 May 2008), and JOB/TE/14 (ACP Group, 7 March 2011). 
2 JOB/TE/14 (ACP Group, 7 March 2011), para (a), and JOB(08)/38 (African Group, 8 May 2008), 
para. 6. 
3 JOB/TE/14 (ACP Group, 7 March 2011), para. (e). 
4 JOB(08)/38 (African Group, 8 May 2008), para. 7;  JOB/TE/14 (ACP Group, 7 March 2011), 
para. (e). 
5 JOB(08)/38 (African Group, 8 May 2008) also comments in para 8:  "This expertise could also be 
drawn from international organizations such as the World Customs Organization (WCO), UNCTAD, UNEP and 
other organizations which provide technical assistance to Members." 
6 Textual proposal by Pakistan from January 2011 sm all group consultations; circulated for information 
in a Chair's non-paper on Technical Assistance and Capacity Building at 21 March 2011 Chair's Consultations.  The textual proposal makes reference in particular to the idea that the experts will be elected by the CTE and 
one shall be replaced each year. 
7 JOB(08)/38 (African Group, 8 May 2008), para. 8. 
8 Proposed textual suggestion by Pakistan from January 2011 small group consultations. 
9 Drawn from JOB/TE/14 (ACP Group, 7 March 2011), para (e).  TN/TE/20 
 Page 13 
 
 
  ANNEX I.B 
 
PROPOSED ELEMENTS ON DISPUTE SETTLEMENT 
The Committee on Trade and Environment (CTE) shall: 
 
− [Encourage Members, involved in formal c onsultations pursuant to Article 4 of the 
Understanding on Rules and Procedures Governi ng the Settlement of Disputes relating to a 
dispute regarding the relationship between ex isting WTO rules and multilateral environmental 
agreements (MEAs), to draw on the exper tise of experts in the area at issue.]1 
 
− [[Encourage Members,] [Require Members,]2 who are parties to a dispute regarding the 
relationship between existing WTO rules and a specific trade obligation contained in a 
multilateral environmental agreement, to seek th e advice of experts on the MEA in question;  
the Committee shall encourage as well disputin g Members [to agree] [to request] that the 
dispute panel hearing their dispute utili ze the procedures under Article 13 of the 
Understanding on Rules and Procedures Governing the Settlement of Disputes to seek advice 
and information in relation to the MEA in question.]3 
 
_______________ 
                                                      
1 Drawn from TN/TE/W/77 (Switzerland, 4 November 2010), para. 4. 
2 In TN/TE/W/68 (European Union, 30 June 2006), para. 3 the European Union proposed mandatory 
language with respect to WTO panels seeking expertise of MEAs:  Para 3(c) reads:  "Where a WTO panel 
examines issues with an environmental content, relating to a particular MEA, the panel shall call for and defer 
to, in the relevant points, the expertise of the MEA in question." 
3 Proposal drawn from suggestions in TN/TE/W/77 (Switzerland, 4 November 2011), and TN/TE/W/68 
(European Union, 30 June 2006). TN/TE/20 
Page 14  
 
  ANNEX II 
 
STRUCTURE OF THE OUTCOME 
ENVIRONMENTAL GOODS COVERAGE 
UNDER PARAGRAPH 31(III) 
INTRODUCTORY COMMENT 1. The coverage approaches necessarily focus on how Members can agree on an 
environmentally credible universe of products  to which the treatment modalities could apply.
1 
2. One proposal focuses on identifying environmen tal goods on the basis of environmental 
projects,2 with the broad criteria for designating such pr ojects decided by the CTE using the six broad 
categories included in the attached reference universe.3  Goods under such projects would qualify for 
specified concessions for the duration of the project.  
3. Another proposal focuses on a request and offer process that would allow each Member to 
propose those items it considers are environmenta l goods and for which it is prepared to assume 
liberalization commitments.4  A certain number of "offer rounds " would be established following a 
strict timeline.  It remains open whether Members contemplate this process to be a one-time process 
or a continuing process of progressive liberalization.   
4. According to a submission presented during the recent intensification of negotiations, there 
would be two lists, one for devel oped and one for developing country Members with both being self-
selected from the reference universe and subject to an agreed alpha  minimum number of tariff lines 
for developed country Members and a beta minimum number of tariff lines for developing country 
Members, with alpha  being greater in number than beta.5 
5. The idea of developing two lists had been put forward by two proposals in the past.  In one of 
these proposals, there would be a core list  of environment products6 that could deliver an ambitious 
and significant outcome.7 In addition, there will be a complementary list  on which consensus could 
not be reached from which Members would have to self-select a certain x per cent of tariff lines.8  
6. According to another proposal, there would be a common list  for all Members, which 
comprises specific product lines that constitute environmental goods.9  The second list would be a 
development list  which could comprise products selected from the common list by developing 
countries for exemption or a lower level of tariff treatment.     
                                                      
1 Part B of JOB/TE/20 provides a comprehensive ove rview of textual elements on coverage modalities, 
as derived from Members submissions. Members may also refer to a secretariat note compiling  the various issues raised in Mambers' submissions to the CTESS under Paragraph 31(iii) from 2002-2007 circulated in 
JOB(07)/137 on 17 September 2007. 
2 JOB(07)/77 (Argentina and India, 6 June 2007). 
3 See Annex II.A. 
4 JOB(07)/146 (Brazil, 1 October 2007); JOB(09)/184 (Brazil, 15 December 2009); TN/TE/W/76 
(Argentina, Brazil, 30 June 2010). 
5 JOB/TE/16 and Corr. 1 (Mexico, Chile, 11 March 2011). 
6 TN/TE/W/38 (United States, 7 July 2003), para. 3. 
7 See for instance the "Convergence Set" composed of  153 entries submitted by a group of Members in 
document JOB(09)/132 (Canada, the European Commun ities, Japan, Korea, Ne w Zealand, Norway, the 
Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu, Switzerland and the United States, 
9 October 2009). 
8 TN/TE/W/38 (United States, 7 July 2003), paras. 3, 5. 
9 TN/TE/W/42 (China, 6 July 2004), paras. 5-6.  TN/TE/20 
 Page 15 
 
 
  7. In an effort to combine the various elem ents of all proposals on the table, the hybrid  approach 
includes the following components:  (i) an agreed core list10 which would comprise a targeted set of 
environmental goods on which all Members would ta ke commitments;  (ii) a complementary self-
selected list:  developed countries would individuall y select a number of environmental products for 
tariff elimination and developing countries are encouraged  to participate;  (iii) as a complement to the 
common core list and complementary lists, products  would be identified through a request/offer 
process, the outcome of which would be multilaterali zed in accordance with the MFN principle;  and 
(iv) environmental projects could be used to iden tify lines for inclusion in the common core list, the 
complementary self-selected list or the request-offer list11 or by unilateral liberalization if used in 
environmental projects.  
_______________ 
 
OVERALL STRUCTURE12 
I. PREAMBULAR LANGUAGE 
II. COVERAGE 
III. TREATMENT OF TARIFFS AND NON- TARIFF BARRIERS, INCLUDING 
SPECIAL AND DIFFERENTIAL TREATMENT 
IV. CROSS-CUTTING AND DEVELOPMENT ELEMENTS 
_______________ 
 
II. COVERAGE:  POTENTIAL STRUCTURES OF OUTCOME ON COVERAGE 
A. HYBRID APPROACH13 
(i) an agreed core list  of environmental goods drawn from the reference universe in Annex 
II.A. on which all Members would take commitments;   
(ii) a complementary self-selected list : 
- developed countries would individually select a number of environmental 
products for tariff elimination 
- developing countries are encouraged to participate;   
                                                      
10 A group of Members identified, on an illustrative an d starting-point basis, 26 tariff lines drawn from 
the reference universe.  Preliminary discussions showed that some of the goods included in this set could be 
considered by the membership as clear environmental goods, as long as they can be specifically identified in the 
HS classification by an ex-out or otherwise. See Annex II.B. 
11 JOB/TE/15 (Australia; Colombia; Hong Kong, China; Norway; and Singapore, 8 March 2011). 
12 Proposed textual elements derived from Members'  submissions relating to these four areas are 
contained in JOB/TE/20. 
13 JOB/TE/15 (Australia; Colombia; Hong Kong, China; Norway; and Singapore, 8 March 2011). TN/TE/20 
Page 16  
 
  (iii) request/offer process  as a complement to the common core list and complementary 
lists, the outcome of which would be mu ltilateralized in accordance with the MFN 
principle;  and  
(iv) environmental projects  used to identify lines for inclus ion in the common core list, the 
complementary self-selected list or the request-offer list or by unilateral liberalization if 
used in environmental projects.
  
B. ALPHA BETA COMBINED APPROACH14 
(i) Alpha - developed Members self-select Al pha goods from the reference universe in 
Annex II.A.;  
(ii) Beta - developing Members self-select Be ta goods from the reference universe in 
Annex II.A.;  
(iii) Alpha greater than Beta - subject to an agreed Alpha minimum number of tariff lines 
for developed country Members and a Beta  minimum number of tariff lines for 
developing country Members, with Alpha being greater in number than Beta;   
(iv) products not covered by the individual Me mber’s self-selected list could be committed 
under a request and offer  process on a voluntary basis.    
C. CORE/COMMON LIST WITH COMPLEMENTARY LIST/DEVELOPMENT LIST 
A Core or Common List of goods for all Members multilaterally agreed.15 
The agreed set of goods would be subject to  periodic review under some form of review 
mechanism.16 
In addition to goods included in the core lis t, developed Members would self-select a number 
of products comprising a complementary list.17 
Goods on which there is strong acknowledgeme nt of environmental credential, but no 
consensus, could constitute a complementary list,  of which Members must self-select a certain 
x per cent of tariff lines.18 
A development list of products, selected by deve loping countries. SVEs and LDCs, that could 
be exempted from, or subject to lesser commitments.19 
                                                      
14 JOB/TE/16 and Cor. 1 (Mexico, Chile, 11 March 2011). SVEs (JOB/TE/18, 1 April 2011).  
15 TN/TE/W/38 (United States, 7 July 2003); TN/TE/W/42 (China, 6 July 2004); JOB/TE/15 
(Australia; Colombia; Hong Kong, China; Norway and Singapore, 8 March 2011). 
16 JOB(09)/132 (Canada, the European Communitie s, Japan, Korea, New Zealand, Norway, the 
Separate Customs Territory of Taiwan, Penghu, Kinm en and Matsu, Switzerland , and the United States, 
27 April 2007). 
17 JOB/TE/15 (Australia; Colombia; Hong Kong, China; Norway and Singapore, 8 March 2011). 
18 TN/TE/W/38 (United States, 7 July 2003); TN/TE/W/34 (United States, 19 June 2003). 
19 TN/TE/W/42 (China, 6 July 2004).  TN/TE/20 
 Page 17 
 
 
  D. IDENTIFICATION THROUGH REQUEST & OFFER  
A bilateral Request and Offer process would be used to id entify goods of environmental 
interest to Members, followed by a certain number of "offer rounds" held over a specified 
period of time, subsequently multilateralized.20 
Sample request and offer modality:21 
Step 1. "A list is presented containing: six di git HS code of product with an indication of 
whether the request applies to the full six digit or part of it; [the] description of product; [an] indication of environmental goo ds category the good is believed to fall 
in; [an] indication of reason why the good is believed to be 'environmental'."   
Step 2. "[The] requested country provides … data on requested list, containing:   [an] 
identification of national tariff code, at tariff line level, that corresponds to the 
description of requested good, with an "ex"  indication in case it is an "ex out";  [a] 
full description of national tariff code;  im port data by national tariff line, average 
200X/200X, with discrimination of all s uppliers;  bound rate;  final rate after 
application of modalities."  
Step 3. "[The] requesting coun try presents revised request lis t in national tariff codes of 
requested country."  
Step 4. "[The] requested country presents o ffer lists to requesting countries containing:  
national tariff code;  full description of nati onal tariff code;  import data by national 
tariff line, average 200X/200X, from requesting country;  bound rate;  final rate after 
application of modalities;  offer expressed as  final rate. Rate would be the same as 
final rate if no additional liberalizati on offer is made for the product."  
Step 5. "[One week of] bilatera l negotiations would take place in Geneva, [to be followed by 
another week of bilateral negotiations (with  one week interval in between the two 
negotiating weeks).]"  
Step 6. "Each requested country presents [then] its list with the result of negotiations to be 
multilateralized, containing:  national tariff code;  full description of national tariff 
code;  bound rate;  final ra te after application of m odalities;  negotiated offer 
expressed as final rate (< to the final rate)."  
Step 7. "[A] collective Evaluati on Meeting [will take place.]"  
Step 8. "[The final Schedules are presented] with the incorporation of the concessions, 
[without] "environmental good" marking or specification." 
E. I
DENTIFICATION THROUGH INTEGRATED -PROJECT APPROACH  
The Integrated-Project approach would agree and define environmental projects, as well as 
environmental activities or categories, to be ca rried out by designated national entities, for 
which goods utilized in the activities could qualify for concessions.22 
_______________  
                                                      
20 JOB(07)/146 (Brazil, 1 October 2007);  JOB(09)/184 (Brazil, 15 December 2009); JOB/TE/15 
(Australia; Colombia; Hong Kong, China; Norway and Singapore, 8 March 2011). 
21 JOB(09)/184 (Brazil, 15 December 2009). 
22 TN/TE/W/62 (Argentina, 14 October 2005); Job(07)/77 (Argentina and India, 6 June 2007); 
TN/TE/W/51 (India, 3 June 2005); TN/TE/W/67 (India, 13 June 2006); TN/TE/W/60 (India, 
19 September 2005); TN/TE/W/54 (India, 4 July 2005). TN/TE/20 
Page 18  
 
  ANNEX II.A  
 
REFERENCE UNIVERSE OF ENVIRONMENTAL GOODS: 
OFFICIAL HS DESCRIPTIONS 
1. The following HS lines include Members' submis sions of environmental goods of interest as 
contained in Annex III of the Report by the Ch airman to the TNC Report (TN/TE/19, March 2010) 
updated in JOB/TE/3/Rev.1 (5 January 2011) and an y subsequent submissions .  The environmental 
categories and sub-categories as submitted by Member s are reflected in the right column.  This 
compilation should be considered as work in pr ogress and may be updated in light of future 
submissions tabled by Members. 
2. This table is based on the HS2002 classification at the 6-digit level.  Descriptions are 
reproduced from World Customs Organization, Harmonized commodity description and coding 
system , Brussels, 2002. 
3. All product codes submitted under previous ve rsions of the HS classification (e.g. HS1992 
codes) have been converted to HS2002 codes.
1    
4. It should be noted that HS2002 official code descriptions do not always match descriptions 
provided by Members in their submissions. Some Me mbers have identified the entire HS6 line while 
other Members have tried to be more specific (incl uding by using sub-classification and/or ex-outs) to 
facilitate the identification of e nvironmental goods of interest.  
5. Accuracy and technical verification of the d escriptions and HS codes contained in this 
document as well as the technical description, if any,  of ex-outs, will need to be undertaken by 
environment and customs experts and it is expected  that individual delegations will prepare draft 
technical descriptions and/or sub-classifications or  ex-outs in their draft schedules for review and 
verification with other delegations. 
6. The environmental categories and sub-categories as reflected in Annex III of the Report by 
the Chairman to the TNC Report (TN/TE/19, 22 March 2010) updated in JOB/TE/3/Rev.1 
(5 January 2011) are indicated in th e right column.  They are as follows: 
 - Air Pollution Control 
 - Renewable Energy  
 - Waste Management and Water Treatment  
• Clean Up Or Remediation of Soil and Water  
• Management of Solid and Hazardous Waste and Recycling Systems  
                                                      
1 The following HS1992 codes have been replaced with their equivalent HS2002 codes: 250310 and 
250390 replaced with 25 0300; 291430 replaced with 291431; 291 441 and 291449 repl aced with 291440; 
730420 replaced with 730421; 840611 replaced  with 840610; 840619 replaced with 840681; 902520 replaced 
with 902580.  Product submi ssions at the 4-digit HS level, for the pur poses of this table, have been replaced 
with their 6-digit subheadings:  4707 has been replaced with 470710, 470720,470730, and 470790; 8506 has 
been replaced with 850610, 850630, 850640, 850650, 850660, 850680, and 850690 (note that the 6-digit HS 
code 850680 was also submitted individually by anot her Member); 9030 has been replaced with  903010, 
903020, 903031, 903039, 903040, 903082, 903083, 903089, and 903090 (note that the 6-digit HS codes 
903010, 903020, 903031, 903039, 903083, 903089, and 903090 were also submitted individually by another Member).  The HS codes 841518, 841861, and 841869 were initially submitted as one, these product codes have 
been reflected separately for the purposes of this table.  The HS codes 761190 and 841160 could not be found 
and were therefore not reflected in this table. Two other products descriptions were submitted, with HS codes to 
be determined. These were: LED lamp (LED light bulb etc.) and lighting and Energy  efficient liquid crystal 
displays which conform to the energy efficiency standard and are so certified by the authority in destination 
country.  TN/TE/20 
 Page 19 
 
 
  • Waste Management, Recycling and Remediation  
• Waste Water Management and Potable Water Treatment  
 - Environmental Technologies  
• Gas Flaring Emission Reduction  
• Efficient Consumption of Energy Technologies 
• Cleaner or More Resource Efficient Technologies and Products  
• Energy Efficiency  
• Environmental Monitoring, Analysis and Assessment Equipment  
• Heat and Energy Management  
• Natural Risk Management  
• Noise and Vibration Abatement  
 - Carbon Capture and Storage  
 - Others  
• Environmentally Preferable Products based on End-Use or Disposal 
Characteristics  
• Natural Resources Protection  
• Renewable Products and Energy Source  
• Resources and Pollution Management  
• Others  
 
HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
 2503 Sulphur of all kinds, other than sublimed sulphur, 
precipitated sulphur and colloidal sulphur.  
1 250300 -Sulphur of all kinds, other than sublimed sulphur, 
precipitated sulphur and colloidal sulphur. Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 2710 Petroleum oils and oils ob tained 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  
2 271011 - Light oils and preparations Others, Environmentally Preferable Products based on 
End-Use or Disposal Characteristics 
3 271019 - Others Others, Environmentally Preferable Products based on 
End-Use or Disposal Characteristics 
 2711 Petroleum gases and other gaseous hydrocarbons  
4 271111 - Natural gas, liquefied Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
Others, Environmentally Preferable Products based on 
End-Use or Disposal Characteristics 
5 271112 - Propane, liquefied Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
Others, Environmentally Preferable Products based on 
End-Use or Disposal Characteristics 
6 271113 - Butanes, liquefied Environmental Technologies, Carbon Capture and 
Storage  
Others, Environmentally Preferable Products based on 
End-Use or Disposal Characteristics 
7 271114 - Ethylene, propylene, but ylene & butadiene, liquefied Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
8 271119 - Other liquified Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
9 271121 - Natural gas, in gaseous state Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
Others, Environmentally Preferable Products based on 
End-Use or Disposal Characteristics  TN/TE/20 
Page 20  
 
  HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
10 271129 - Other in gaseous state Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
 2818 Artificial corundum, whether or not chemically 
defined; aluminium oxide; aluminium hydroxide  
11 281810 - Artificial corundum, whet her or not chemically definedEnvironmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies   
12 281820 - Aluminium oxide, other than artificial corundum Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
13 281830 - Aluminium hydroxide Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies  
 2909 Ethers, ether-alcohols, et her-phenols, ether-alcohol-
phenols, alcohol peroxides, ether peroxides, ketone 
peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated 
derivatives  
14 290911 - Acyclic ethers and their halogenated, sulphonated, 
nitrated or nitrosated derivatives: Diethyl ether Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies Others, Environmentally Preferable Products based on 
End-Use or Disposal Characteristics 
15 290919 - Acyclic ethers and their halogenated, sulphonated, 
nitrated or nitrosated derivatives: Other Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
16 290920 - Cyclanic, cyclenic or cycloterpenic ethers and their 
halogenated, sulphonated, nitrated or nitrosated 
derivatives Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
17 290930 - Aromatic ethers and thei r halogenated, sulphonated, 
nitrated or nitrosated derivatives Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
18 290941 - Ether- Alcohols and their halogenated, sulphonated, 
nitrated or nitrosated derivatives: 2,2'-Oxydiethanol 
(diethylene glycol, digol) Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
19 290942 - Ether- Alcohols and their halogenated, sulphonated, 
nitrated or nitrosated derivatives: Monomethyl ethers of 
ethylene glycol/of diethylene glycol Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
20 290943 - Ether- Alcohols and their halogenated, sulphonated, 
nitrated or nitrosated derivatives:Monobutyl ethers of ethylene glycol/of diethylene glycol Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
21 290944 - Ether- Alcohols and their halogenated, sulphonated, 
nitrated or nitrosated deri vatives:Other monoalkylethers 
of ethylene glycol or of diethylene glycol Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
22 290949 - Ether-alcohols & their 
halogenated/sulphonated/nitrated/nitrosated derivatives: 
Others Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
23 290950 - Ether-phenols, ether-a lcohol-phenols and their 
halogenated, sulphonated, nitrated or nitrosated 
derivatives Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
24 290960 - Alcohol peroxides, ether pe roxides, ketone peroxides 
and their halogenated, sulphonate d, nitrated or nitrosated 
derivatives Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
 2914 Ketones and quinones, whether or not with other 
oxygen function, and their halogenated, sulphonated, 
nitrated or nitrosated derivatives  
25 291411 - Acyclic ketones without  other oxygen function: 
Acetone Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
26 291412 - Acyclic ketones without  other oxygen function: 
Butanone (methyl ethyl ketone) Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
27 291413 - Acyclic ketones without other oxygen function: 4-
Methylpentan-2-one (methyl isobutyl ketone) Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
28 291419 - Acyclic ketones without other oxygen function: Others Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies  TN/TE/20 
 Page 21 
 
 
  HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
29 291421 - Cyclanic, cyclenic or cy cloterpenic ketones without 
other oxygen function: Camphor Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
30 291422 - Cyclanic, cyclenic or cy cloterpenic ketones without 
other oxygen function: Cyclohexanone & methylcyclohexanones Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
31 291423 - Cyclanic, cyclenic or cy cloterpenic ketones without 
other oxygen function: Ionones & methylionones Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
32 291429 - Cyclanic/cyclenic/cycloter penic ketones without other 
oxygen function: Other Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
33 291431 - Aromatic ketones without  other oxygen function: 
Phenylacetone (phenylpropan-2-one) Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
34 291440 - Ketone-alcohols & ketone-aldehydes Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
35 291450 - Ketone-phenols and ketones with other oxygen functionEnvironmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
36 291461 - Quinones : Anthraquinone Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
37 291469 - Quinones: Other Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
38 291470 - Halogenated, sulphonated, nitrated or nitrosated 
derivatives Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
 3824 Prepared binders for fo undry moulds or cores; 
chemical products and prep arations of the chemical 
or allied industries (including those consisting of 
mixtures of natural products), not elsewhere specified or included  
39 382490 - Other  Waste Management and Water Treatment, WWM 
Renewable Energy, Renewable Products and Energy 
Source 
 3902 Polymers of propylene or of  other olefins, in primary 
forms.  
40 390210 - Polypropylene Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
41 390220 - Polyisobutylene Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
42 390230 - Propylene copolymers Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
43 390290 - Other Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 3907 Polyacetals, other polyethers and epoxide resins, in 
primary forms; polycarb onates, alkyd resins, 
polyallyl esters and oth er polyesters, in primary 
forms.  
44 390799 - Other polyesters: Other Renewable Energy, Renewable Products and Energy 
Source 
 3909 Amino-resins, phenolic resins and polyurethanes, in 
primary forms  
45 390910 - Urea resins; thiourea resins Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
46 390920 - Melamine resins Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
47 390930 - Other amino-resins Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
48 390940 - Phenolic resins Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
49 390950 - Polyurethanes Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies TN/TE/20 
Page 22  
 
  HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
 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.  
50 391110 - Petroleum resins, coumar one, indene or coumarone-
indene resins and polyterpenes Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
51 391190 - Other Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 3912 Cellulose and its chemical derivatives, not elsewhere 
specified or included, in primary forms  
52 391211 - Cellulose acetates; non-plasticised Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
53 391212 - Cellulose acetates, plasticised Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
54 391220 - Cellulose nitrates (including collodions) Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
55 391231 - Cellulose ethers: Carboxymethylcellulose & its salts Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
56 391239 - Cellulose ethers: Other Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
57 391290 - Other Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 3920 Other plates, sheets, film, foil and strip, of plastics, 
non-cellular and not reinforced, laminated, supported or similarly combined with other materials  
58 392010 - Of polymers of ethylene Waste Management and Water Treatment, 
Management of Solid and Hazardous Waste and 
Recycling Systems 
 4016 Other articles of vulcanised rubber other than hard 
rubber  
59 401699 - Other: Other Renewable Energy, Renewable Products and Energy 
Source 
 4504 Agglomerated cork (with or without a binding 
substance)  
60 450410 - Blocks, plates, sheets and stri p; tiles of any shape; solid 
cylinders, including discs Environmental Technologies, Noise and Vibration 
Abatement 
 4601 Plaits and similar products of plaiting materials, 
whether or not assembled into strips; plaiting 
materials, plaits and similar products of plaiting 
materials, bound together in parallel strands or woven, in sheet form, whether or not being finished 
artic  
61 460120 - Mats, matting and screens of vegetable materials Waste Management and Water Treatment, Waste 
Management, Recycli ng and Remediation 
 4707 Recovered (waste and scrap) paper or paperboard  
62 470710 - Recovered (waste & scrap) unbleached kraft 
paper/paperboard/corruga ted paper/paperboard Renewable Energy, R enewable Products and Energy 
Source 
63 470720 - Other paper or paperboard made mainly of bleached 
chemical Renewable Energy, R enewable Products and Energy 
Source 
64 470730 - Paper or paperboard made mainly of mechanical pulp 
(for example, newspapers, j ournals and similar printed 
matter) Renewable Energy, R enewable Products and Energy 
Source 
65 470790 - Other, including uns orted waste and scrap Renewable Energy, R enewable Products and Energy 
Source 
 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)  
66 530310 - Jute and other textile bast fibres, raw or retted Others, Environmentally Preferable Products based on 
End-Use or Disposal Characteristics 
 5304 Sisal and other textile fibres of the genus Agave, raw 
or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock).  
67 530410 - Sisal and other textile fibres of the genus Agave, raw Others, Environmentally Preferable Products based on 
End-Use or Disposal Characteristics 
68 530490 - Other Others, Environmentally Preferable Products based on 
End-Use or Disposal Characteristics 
 5603 Nonwovens, whether or not impregnated, coated, 
covered or laminated   TN/TE/20 
 Page 23 
 
 
  HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
69 560314 - Of man-made filaments: Weighing more than 150 g/m²  Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
 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  
70 560710 - Of jute or other textile bast fibres of heading 53.03  Others, Environmentally Preferable Products based on 
End-Use or Disposal Characteristics 
71 560721 - Of sisal or other textile fibres of the genus Agave: 
Binder or baler twine Environmentally Preferable Products based on End-Use 
or Disposal Characteristics 
 5608 Knotted netting of twine, cordage or rope; made up 
fishing nets and other made up nets, of textile 
materials  
72 560811 - Of man-made textile materials: Made up fishing nets  Others, Natural Resources Protection  
73 560890 - Other Natural Resources Protection 
 6305 Sacks and bags, of a kind used for the packing of 
goods  
74 630510 - Of jute or of other textile  bast fibres of heading 53.03 Others, Environmentally Preferable Products based on 
End-Use or Disposal Characteristics 
 6910 Ceramic sinks, wash basins, wash basin pedestals, 
baths, bidets, water closet pans, flushing cisterns, 
urinals and similar sanitary fixtures  
75 691010 - Of porcelain or china Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
 7019 Glass fibres (including glass wool) and articles thereof 
(for example, yarn, woven fabrics)  
76 701931 - Thin sheets (voiles), webs, mats, mattresses, boards and 
similar nonwoven products: Mats Environmental Technologies, Heat and Energy 
Management 
 7303 Tubes, pipes and hollow profiles, of cast iron  
77 730300 - Tubes, pipes & hollow profiles of cast iron Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 7304 Tubes, pipes and hollow profiles, seamless, of iron 
(other than cast iron) or steel  
78 730410 - Line pipe of a kind used for oil or gas pipelines Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
79 730421 - Casing, tubing and drill pipe , of a kind used in drilling 
for oil or gas: Drill Pipe Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
80 730431 - Other, of circular cross-section, of iron or non- Alloy 
steel: Cold-drawn or cold-rolled (cold-reduced) Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
81 730439 - Other, of circular cross-section, of iron or non- Alloy 
steel: Other Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
82 730441 - Other, of circular cross-section, of stainless steel: Cold-
drawn or cold-rolled (cold-reduced) Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
83 730449 - Other, of circular cross-s ection, of stainless steel: OtherWaste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
84 730451 - Other, of circular cross-s ection, of other alloy steel: 
Cold-drawn or cold-rolled (cold-reduced) Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
85 730459 - Other, of circular cross-s ection, of other alloy steel: 
Other Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
86 730490 - Other Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies TN/TE/20 
Page 24  
 
  HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
 7305 Other tubes and pipes (for example, welded, riveted 
or similarly closed), having circular cross sections, the 
external diameter of which exceeds 406.4 mm, of iron or steel  
87 730511 - Line pipe of a kind used for oil or gas pipelines: 
Longitudinally submerged arc welded Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
88 730512 - Line pipe of a kind used for oil or gas pipelines: Other, 
longitudinally welded Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
89 730519 - Line pipe of a kind used for oil or gas pipelines: Other Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
90 730520 - Casing of a kind used in drilling for oil or gas Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
91 730531 - Other, welded: Longitudinally welded Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
92 730539 - Other, welded: Other Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
93 730590 - Other Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 7306 Other tubes, pipes and hollow profiles (for example, 
open seam or welded, rivete d or similarly closed), of 
iron or steel  
94 730610 - Line pipe of a kind used for oil or gas pipelines Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
95 730620 - Casing and tubing of a kind used in drilling for oil or 
gas Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
96 730630 - Other, welded, of circular cross-section, of iron or non- 
Alloy steel Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
97 730640 - Other, welded, of circular cross-section, of stainless 
steel Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
98 730650 - Other, welded, of circular cross-section, of other alloy 
steel Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
99 730660 - Other, welded, of non-circular cross-section Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
100 730690 - Other Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 7307 Tube or pipe fittings (for example, couplings, elbows, 
sleeves), of iron or steel  
101 730711 - Cast fittings: Of non-malleable cast iron Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
102 730719 - Cast fittings: Other Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
103 730721 - Other, of stainless steel: Flanges  Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
104 730722 - Other, of stainless steel: Threaded elbows, bends and 
sleeves Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
105 730723 - Other, of stainless steel: Butt welding fittings  Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
106 730729 - Other, of stainless steel: Other Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
107 730791 - Other: Flanges Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
108 730792 - Other: Threaded elbows, bends & sleeves  Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
109 730793 - Other: Butt welding fittings  Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
110 730799 - Other: Other Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies  TN/TE/20 
 Page 25 
 
 
  HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
 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 frameworks, 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  
111 730820 - Towers & lattice masts Renewable Energy, Renewable Energy 
Renewable Energy, Renewable Products and Energy 
Source 
 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 th ermal equipment.  
112 730900 - Reservoirs, tanks, vats and similar containers for any 
material (other than compresse d 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. Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 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  
113 731010 - Of a capacity of 50 litres or more Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
114 731021 - Of a capacity of less than  50 litres: Cans which are to 
be closed by soldering or crimping Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
115 731029 - Of a capacity of less than 50 litres: Other Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 7311 Containers for compressed or liquefied gas, of iron or 
steel  
116 731100 - Containers for compressed or liquefied gas, of iron or 
steel Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 7321 Stoves, ranges, grates, cookers (including those with 
subsidiary boilers for centr al heating), barbecues, 
braziers, gas-rings, plate warmers and similar non-
electric domestic appliances, and parts thereof, of 
iron or steel.  
117 732111 - Cooking appliances and plate warmers:  Environmental Technologies, Cleaner or More 
Resource Efficient Technologies and Products 
118 732190 - Parts Environmental Technologies, Cleaner or More 
Resource Efficient Technologies and Products 
 7324 Sanitary ware and parts th ereof, of iron or steel  
119 732490 - Other, including parts Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 7325 Other cast articles of iron or steel  
120 732510 - Of non-malleable cast iron Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
 7326 Other articles of iron or steel  
121 732690 - Other. Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
 7611 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  TN/TE/20 
Page 26  
 
  HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
122 761100 - Aluminium reservoirs, tanks, vats & similar containers, 
for any material (other than compressed or liquefied gas), 
of a capacity exceeding 300l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal 
equipment Renewable Energy, Renewable Energy 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 7612 Aluminium casks, drums, cans, boxes and 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.  
123 761290 - Other Waste Management and Water Treatment, 
Management of Solid and Hazardous Waste and 
Recycling Systems 
 7613 Aluminium containers for compressed or liquefied 
gas  
124 761300 - Aluminium containers for compressed or liquefied gas Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 8402 Steam or other vapour generating boilers (other than 
central heating hot water boilers capable also of producing low pressure steam); super-heated water 
boilers  
125 840211 - Steam or other vapour gene rating boilers: Watertube 
Boilers With a Steam Production >45t per hour  Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
126 840212 - Steam or other vapour generating boilers: Watertube 
boilers with a steam production not >45 t per hour  Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
127 840219 - Steam or other vapour gene rating boilers: Other vapour 
generating boilers, including hybrid boilers Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Waste Management and Water Treatment, 
Management of Solid and Hazardous Waste and 
Recycling Systems 
128 840220 - Super-heated Water Boilers Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
129 840290 - Parts Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Waste Management and Water Treatment, 
Management of Solid and Hazardous Waste and 
Recycling Systems 
Waste Management and Water Treatment, Waste 
Management, Recycli ng and Remediation 
 8403 Central heating boilers other than those of heading 
84.02.  
130 840310 - Boilers Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
131 840390 - Parts Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 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  
132 840410 - Auxiliary plant for use with  boilers of heading 84.02 or 
84.03 Waste Management and Water Treatment, Waste 
Management, Recycli ng and Remediation 
Waste Management and Water Treatment, 
Management of Solid and Hazardous Waste and 
Recycling Systems  
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
133 840420 - Condensers for steam or other vapour power units Air Pollution Control 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
134 840490 - Parts Air Pollution Control 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies  
 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   TN/TE/20 
 Page 27 
 
 
  HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
135 840510 - 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 Air Pollution Control 
Renewable Energy, Renewable Energy 
Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
136 840590 - Parts Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 8406 Steam turbines and other vapour turbines  
137 840610 - Turbines for marine propulsion Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
138 840681 - Other turbines of an output exceeding 40MW Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy 
Technologies Renewable Energy, Renewable Energy 
139 840682 - Other turbines of an output not exceeding 40 MW Renewable Energy, Renewable Energy 
140 840690 - Parts  Renewable Energy, Renewable Energy 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 8407 Spark-ignition reciprocating  or rotary internal 
combustion piston engines  
141 840790 - Other Engines Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 8408 Compression-ignition internal combustion piston 
engines (diesel or semi-diesel engines)  
142 840890 - Other Engines Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 8409 Parts suitable for use solely  or principally with the 
engines of heading 84.07 or 84.08  
143 840991 - Other: suitable for use sole ly or principally with the 
engines of heading 84.07 or 84.08. Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Environmental Technologies, Carbon Capture and 
Storage, Noise and Vibration Abatement 
144 840999 - Other Air Pollution Control 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Environmental Technologies, Carbon Capture and 
Storage, Noise and Vibration Abatement  
 8410 Hydraulic turbines, water wheels, and regulators 
therefor  
145 841011 - Hydraulic turbines and water wheels of a power not 
exceeding 1,000 kW . Renewable Energy, Renewable Energy 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
146 841012 - Hydraulic Turbines and Water Wheels, Power 1, 000-
10, 000kw Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
147 841013 - Hydraulic Turbines, Wa ter Wheels, of a Power 
Exceeding 10, 000kw Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
148 841090 - Parts, including regulators Renewable Energy, Renewable Energy 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 8411 Turbo-jets, turbo-propell ers and other gas turbines  
149 841111 - Turbo-jets of a Thrust Not Exceeding 25kn Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
150 841112 - Turbo-jets of a Thrust Exceeding 25kn Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
151 841121 - Turbo-propellers of a Power Not Exceeding 1, 100kW Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
152 841122 - Turbo-propellers of a Power Exceeding 1, 100kW Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
153 841181 - Other gas turbines of a power not exceeding 5,000 kW Renewable Energy, Renewable Energy 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Others, Environmentally Preferable Products based on 
End-Use or Disposal Characteristics  
154 841182 - Other gas turbines of a power exceeding 5,000 kW Renewable Energy, Renewable Energy 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Others, Environmentally Preferable Products based on 
End-Use or Disposal Characteristics TN/TE/20 
Page 28  
 
  HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
155 841191 - Parts of Turbo-jets or Turbo-propellers Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Others, Environmentally Preferable Products based on 
End-Use or Disposal Characteristics 
156 841199 - Parts : Other  Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 8412 Other engines and motors  
157 841210 - Reaction Engines Ot her than Turbo-jets Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
158 841221 - Hydraulic Power Engines and Motors, Linear Acting 
(cylinders) Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
159 841229 - Other Hydraulic Power Engines and Motors Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
160 841231 - Pneumatic Power Engines and Motors, Linear Acting 
(cylinders) Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
161 841239 - Other Pneumatic Power Engines and Motors Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
162 841280 - Other  Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Renewable Energy, Renewable Products and Energy 
Source 
163 841290 - Parts  Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Renewable Energy, Renewable Products and Energy 
Source 
 8413 Pumps for liquids, whether or not fitted with a 
measuring device; liquid elevators  
164 841311 - Pumps fitted or designed to be fitted with a measuring 
device: Pumps for Dispensing Fuel or Lubricants of the 
type used in filling-stations or in garages Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
165 841319 - Other Pumps fitted or designed to be fitted with a 
measuring device Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
166 841320 - Hand pumps, other than those of subheading  8413.11 
or 8413.19 Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment  
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
167 841330 - Fuel, Lubricating or Cooling Medium Pumps for 
internal combustion piston engines Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
168 841340 - Concrete Pumps Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
169 841350 - Other reciprocating positive displacement pumps Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment  
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
170 841360 - Other rotary positive displacement pumps Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment  
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
171 841370 - Other Centrifugal Pumps Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment  
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
172 841381 - Other pumps  Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment  
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
173 841382 - Liquid Elevators Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
174 841391 - Parts of Pumps  Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
175 841392 - Parts of Liquid Elevators Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 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  
176 841410 - Vacuum pumps Air Pollution Control 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
177 841430 - Compressors of a kind used in refrigerating equipment Air Pollution Control  TN/TE/20 
 Page 29 
 
 
  HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
178 841440 - Air compressors mounted on a wheeled chassis for 
towing. Air Pollution Control 
Other, Resources and Pollution Management 
179 841459 - Fans: other  Air Pollution Control 
180 841480 - Other Air Pollution Control 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Environmental Technologies, Noise and Vibration 
Abatement 
181 841490 - Parts  Air Pollution Control 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Other, Resources and Pollution Management 
 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  
182 841510 - Window or wall types, se lf-contained  or "split-system" Environmental Technologies, Energy Efficiency 
183 841581 - Others: incorporating a refr igerating unit & a valve for 
reversal of the cooling or heat cycle (reversible heat pumps) Environmental Technologies, Energy Efficiency 
 8416 Furnace burners for liquid fuel, for pulverised solid 
fuel or for gas; mechanical stokers, including their 
mechanical grates, mechanical ash dischargers and 
similar appliances  
184 841610 - Furnace Burners for Liquid Fuel Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
185 841620 - Other Furnace Burners, Including Combination BurnersEnvironmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
Others, Environmentally Preferable Products based on 
End-Use or Disposal Characteristics  
186 841630 - Mechanical Stokers, includi ng their Mechanical Grates, 
Mechanical Ash Dischargers and similar appliances Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
187 841690 - Parts  Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
 8417 Industrial or laboratory  furnaces and ovens, 
including incinerators, non-electric  
188 841780 - Other Waste Management and Water Treatment, 
Management of Solid and Hazardous Waste and 
Recycling Systems 
Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
189 841790 - Parts  Waste Management and Water Treatment, 
Management of Solid and Hazardous Waste and 
Recycling Systems 
Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
 8418 Refrigerators, freezers and other refrigerating or 
freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15 
190 841810 - Combined refrigerator-freez ers, fitted with separate 
external doors Environmental Technologies, Energy Efficiency  
191 841821 - Household type refrigerators of compression-type Environmental Technologies, Energy Efficiency 
192 841830 - Freezers of the chest type, not exceeding 800 l capacity Environmental Technologies, Energy Efficiency 
193 841840 - Freezers of the upright type, not exceeding 900 l 
capacity Environmental Technologies, Energy Efficiency 
194 841861 - Other refrigerating or freezing equipment, heat pumps: 
Compression-type units whose condensers are heat 
exchangers Renewable Energy, Renewable Energy 
195 841869 - Other refrigerating or freezing equipment heat pumps: 
Parts Renewable Energy, Renewable Energy 
 8419 Machinery, plant or laboratory equipment  
196 841919 - Instantaneous or storage water heaters, non-electric: 
Other Renewable Energy, Renewable Energy TN/TE/20 
Page 30  
 
  HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
197 841939 - Other dryers Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
198 841940 - Distilling/rectifying plant Waste Management and Water Treatment, 
Management of Solid and Hazardous Waste and 
Recycling Systems 
Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
Others, Others 
199 841950 - Heat exchange units Renewable Energy, Renewable Energy 
Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
Environmental Technologies, Heat and Energy 
Management 
200 841960 - Machinery for liquefying air or other gases Air Pollution Control 
Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
201 841989 - Other machinery, plant and equipment: Other Air Pollution Control 
Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
Others, Others 
202 841990 - Parts  Renewable Energy, Renewable Energy 
Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
 
 8420 Calendering or other rolling machines, other than for 
metals or glass, and cylinders therefor  
203 842010 - Calendering or Other Rolling Machines Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
204 842091 - Parts: Cylinders Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
205 842099 - Parts: Other Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 8421 Centrifuges, including centrifugal dryers; filtering or 
purifying machinery and a pparatus, for liquids or 
gases  
206 842119 - Other: Centrifuges, including centrifugal dryers  Waste Management and Water Treatment, Clean Up 
Or Remediation of Soil and Water 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies  
207 842121 - Filtering or purifying machinery and apparatus for 
liquids: for filtering or purifying water Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
208 842123 - Filtering or purifying machinery and apparatus for 
liquids:  Oil or Petrol-filters for Internal Combustion Engines Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
209 842129 - Filtering or purifying machinery and apparatus for 
liquids: Other  Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
210 842131 -Filtering or purifying mach inery and apparatus for 
gases: Intake Air Filters for Internal Combustion EnginesEnvironmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
211 842139 - Filtering or purifying machinery and apparatus for 
gases: Other  Air Pollution Control 
Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies  TN/TE/20 
 Page 31 
 
 
  HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
212 842191 - Parts of centrifuges, including centrifugal dryers. Waste Management and Water Treatment, Clean Up 
Or Remediation of Soil and Water  
Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
213 842199 - Parts: Other Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
 8422 Dish washing machines; machinery for cleaning or 
drying bottles or other containers; machinery for 
filling, closing, sealing or labelling bottles, cans, boxes, 
bags or other containers; machinery for capsuling bottles, jars, tubes and si milar containers; other 
packing or wrapping machinery (including heat-
shrink wrapping machinery ); machinery for aerating 
beverages  
214 842220 - Machinery for cleaning or drying bottles or other 
containers. Waste Management and Water Treatment, 
Management of Solid and Hazardous Waste and 
Recycling Systems 
215 842290 - Parts. Waste Management and Water Treatment, 
Management of Solid and Hazardous Waste and 
Recycling Systems 
 8428 Other lifting, handling, loading or unloading 
machinery  
216 842833 - Continuous-action elevators and conveyors, for goods 
or materials:  Other, belt type. Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
 8429 Self-propelled bulldozers, angledozers, graders, 
levellers, scrapers, mechanical shovels, excavators, 
shovel loaders, tamping machines and road rollers  
217 842940 - Tamping machines and road rollers. Waste Management and Water Treatment, 
Management of Solid and Hazardous Waste and 
Recycling Systems 
 8462 Machine-tools (including presses) for working metal 
by forging, hammering or die-stamping; machine-
tools (including presses) for working metal by 
bending, folding, straighten ing, flattening, shearing, 
punching or notching; presses for working metal or 
metal carbides  
218 846291 - Other: Hydraulic presses. Waste Management and Water Treatment, 
Management of Solid and Hazardous Waste and 
Recycling Systems 
 8465 Machine-tools (including machines for nailing, 
stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials  
219 846596 - Other: Splitting, slicing or paring machines  Waste Management and Water Treatment, 
Management of Solid and Hazardous Waste and 
Recycling Systems 
220 846599 - Other machine tools not elsewhere specified or includedWaste Management and Water Treatment, 
Management of Solid and Hazardous Waste and 
Recycling Systems 
 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  
221 846694 - Other: for machines of heading 84.62 to84.63. Waste Management and Water Treatment, 
Management of Solid and Hazardous Waste and 
Recycling Systems 
 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  
222 847130 - Portable digital automatic data processing machines, 
weighing not more than 10 kg, consisting of at least a 
central processing unit, a keyboard and a display Environmental Technologies, Energy Efficiency TN/TE/20 
Page 32  
 
  HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
223 847160 - Input or output units, whether or not containing storage 
units in the same housing Environmental Technologies, Energy Efficiency 
224 847170 - Storage units  Environmental Technologies, Energy Efficiency 
 8474 Machinery for sorting, screening, separating, 
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  
225 847410 - Sorting, Screening, Separating or Washing Machines Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
226 847420 - Crushing or Grinding Machines  Waste Management and Water Treatment, 
Management of Solid and Hazardous Waste and 
Recycling Systems 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
227 847431 - Mixing or kneading machines: Concrete or Mortar 
Mixers Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
228 847432 - Mixing or kneading machines: Machines for Mixing 
Mineral Substances With Bitumen Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
229 847439 - Other Mixing or Kneading Machines  Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
230 847480 - Other machinery Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
231 847490 - Parts  Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 8477 Machinery for working rubber or plastics or for the 
manufacture of products from these materials, not specified or included elsewhere in this Chapter  
232 847710 - Injection-moulding Machines  Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
233 847720 - Extruders Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
234 847730 - Blow Moulding Machines Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
235 847740 - Vacuum Moulding Machines and Other 
Thermoforming Machines Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
236 847751 - Other machinery for moulding or otherwise forming: 
For Moulding or Retreading Pneumatic Tyres or for 
moulding otherwise forming inner tubes Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
237 847759 - Other machinery for moulding or otherwise forming: 
Other  Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
238 847780 - Other Machinery  Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
239 847790 - Parts  Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 8479 Machines and mechanical appliances having 
individual functions, not specified or included 
elsewhere in this Chapter  
240 847920 - Machinery for the extraction or preparation of animal or 
fixed vegetable fats or oils  Renewable Energy, Renewable Products and Energy 
Source 
241 847982 - Other machines and mechanical appliances: Mixing, 
kneading, crushing, grinding, screening, sifting, 
homogenising, emulsifying or stirring machines Waste Management and Water Treatment,  
Management of Solid and Hazardous Waste and 
Recycling Systems  
242 847989 - Other machinery for moulding or otherwise forming: 
Other Air Pollution Control 
Waste Management and Water Treatment,  
Management of Solid and Hazardous Waste and 
Recycling Systems 
Renewable Energy, Renewable Products and Energy 
Source 
243 847990 - Parts  Waste Management and Water Treatment,  
Management of Solid and Hazardous Waste and 
Recycling Systems  TN/TE/20 
 Page 33 
 
 
  HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
 8481 Taps, cocks, valves and sim ilar appliances for pipes, 
boiler shells, tanks, vats or the like, including 
pressure-reducing valves and thermostatically controlled valves  
244 848110 - Pressure-reducing valves Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Others, Resources and Pollution Management 
245 848120 - Valves for oleohydraulic  or pneumatic transmissions Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Others, Resources and Pollution Management 
246 848130 - Check (non-return) valves Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Others, Resources and Pollution Management 
247 848140 - Safety or relief valves Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Others, Resources and Pollution Management 
248 848180 - Other appliances  Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
249 848190 - Parts Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 8482 Ball or roller bearings  
250 848210 - Ball Bearings Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
251 848220 - Tapered Roller Bearings, Including Cone and Tapered 
Roller Assemblies Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
252 848230 - Spherical Roller Bearings Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
253 848240 - Needle Roller Bearings Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
254 848250 - Other Cylindrical Roller Bearings Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
255 848280 - Other Bearings, Including Combined Ball or Roller 
Bearings Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
256 848291 - Parts: Balls, Needles and Rollers Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
257 848299 - Parts: Other  Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 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 sp eed changers, including 
torque converters; flywheels and pulleys, including 
pulley blocks; clutches and shaft couplings (including 
universal joints)  
258 848340 - Gears, gearing (excludi ng toothed wheels, chain 
sprockets and other transmission elements presented separately); ball or roller screws; gear boxes, other speed 
changers, including torque converters Renewable Energy, Renewable Energy 
 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 sp eed changers, including 
torque converters; flywheels and pulleys, including 
pulley blocks; clutches and shaft couplings (including universal joints)  
259 848360 - Clutches & shaft couplings (incl. universal joints) Renewable Energy, Renewable Energy TN/TE/20 
Page 34  
 
  HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
 8501 Electric motors and generato rs (excluding generating 
sets)  
260 850161 - AC generators (alternators), of an output not exceeding 
75 kVA Renewable Energy, Renewable Energy 
261 850162 - AC generators (alternator), of an output exceeding 75 
kVA but not exceeding 375 kVA Renewable Energy, Renewable Energy 
262 850163 - AC generators (alternator),  of an output exceeding 375 
kVA but not exceeding 750 kVA Renewable Energy, Renewable Energy 
263 850164 - AC generators (alternator),  of an output exceeding 750 
kVA Renewable Energy, Renewable Energy 
 8502 Electric generating sets  and rotary converters  
264 850231 - Other generating sets - wind-powered Renewable Energy, Renewable Energy 
Renewable Energy, Renewable Products and Energy 
Source 
265 850239 - Other generating sets: other Renewable Energy, Renewable Energy 
 8503 Parts suitable for use solely  or principally with the 
machines of heading 85.01 or 85.02  
266 850300 - Parts suitable for use solely  or principally with the 
machines of heading 85.01 or 85.02. Renewable Energy, Renewable Energy 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 8504 Electrical transformers, static converters (for 
example, rectifiers) and inductors  
267 850410 - Ballasts for Discharge Lamps or Tubes Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
268 850421 - Liquid Dielectric Transformers, having a power 
handling capacity not Exceeding 650kVA Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
269 850422 - Liquid Dielectric Transformers having a power 
handling capacityexceeding  650 kVA but not exceeding-10, 00kVA Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
270 850423 - Liquid Dielectric Transformers having a power 
handling capacity exceeding 10, 000kVA Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
271 850431 - Other Transformers, Having a Power Handling 
Capacity Not Exceeding 1kva Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
272 850432 - Other Transformers, Having a Power Handling 
Capacity Exceeding 1kVA But Not Exceeding 16kVA Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
273 850433 - Other Transformers, having a power handling capacity 
exceeding 16kVA But Not Exceeding 500kVA Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
274 850434 - Other Transformers, Having a Power Power Handling 
Capacity Exceeding 500kVA Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
275 850440 - Static converters Renewable Energy, Renewable Energy 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
276 850450 - Other Inductors  Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
277 850490 - Parts Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 8505 Electro-magnets; permanent magnets and articles 
intended to become permanent magnets after 
magnetisation; electro-magnetic or permanent 
magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; 
electro-magnetic lifting heads  
278 850511 - Permanent Magnets and Magnetized Articles, intended 
to become permanent magnets after magnetisation, of 
metal Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
279 850519 - Permanent Magnets and Magnetized Articles intended 
to become permanent magnets after magnetisation, other Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
280 850520 - Electro-magnetic Couplings, Clutches and Brakes Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
281 850530 - Electro-magnetic Lifting Heads Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
282 850590 - Other, including parts Waste Management and Water Treatment, 
Management of Solid and Hazardous Waste and 
Recycling Systems  
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 8506 Primary cells and primary batteries  
283 850610 - Primary cells & primary batteries, manganese dioxide Renewable Energy, Renewable Products and Energy 
Source  TN/TE/20 
 Page 35 
 
 
  HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
284 850630 - Primary cells & primary batteries, mercuric oxide Renewable Energy, Renewable Products and Energy 
Source 
285 850640 - Primary cells & primary batteries, silver oxide Renewable Energy, Renewable Products and Energy 
Source 
286 850650 - Primary cells & primary batteries, lithium Renewable Energy, Renewable Products and Energy 
Source 
287 850660 - Primary cells & primary batteries, air-zinc Renewable Energy, Renewable Products and Energy 
Source 
288 850680 - Other Primary cells & primary batteries  Renewable Energy, Renewable Products and Energy 
Source 
Renewable Energy, Renewable Energy  
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
289 850690 - Parts Renewable Energy, Renewable Products and Energy 
Source 
 8507 Electric accumulators, includi ng separators therefor, 
whether or not rectangular (including square)  
290 850720 - Other lead – Acid accumulators Renewable Energy, Renewable Energy  
291 850740 - Nickel-iron  Renewable Energy, Renewable Energy 
292 850780 - Other accumulators Renewable Energy, Renewable Energy 
Environmental Technologies, Energy Efficiency 
Others, Environmentally Preferable Products based on 
End-Use or Disposal Characteristics 
293 850790 - Parts  Others, Environmentally Preferable Products based on 
End-Use or Disposal Characteristics 
 8509 Electro-mechanical domestic appliances, with self-
contained electric motor  
294 850980 - Other appliances Environmental Technologies, Cleaner or More 
Resource Efficient Technologies and Products 
 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, starte r motors); generators (for 
example, dynamos, alternators) and cut-outs of a kind 
used in conjunction with such engines.  
295 851140 - Starter Motors and Dual Purpose Starter-generators Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
296 851150 - Other Generators  Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
297 851180 - Other Equipment Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
298 851190 - Parts  Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 8514 Industrial or laboratory el ectric furnaces and ovens 
(including those functioning by induction or dielectric 
loss); other industrial or la boratory equipment for the 
heat treatment of materials by induction or dielectric loss.  
299 851410 - Resistance heated furnaces & ovens Waste Management and Water Treatment, 
Management of Solid and Hazardous Waste and 
Recycling Systems 
Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
300 851420 - Furnaces & ovens functioning by induction/dielectric 
loss Waste Management and Water Treatment, 
Management of Solid and Hazardous Waste and 
Recycling Systems 
Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
301 851430 - Other Furnaces and Ovens Waste Management and Water Treatment, 
Management of Solid and Hazardous Waste and 
Recycling Systems 
Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies TN/TE/20 
Page 36  
 
  HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
302 851440 - Other equipment for the heat treatment of materials by 
induction or dielectric loss Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
303 851490 - Parts Waste Management and Water Treatment, 
Management of Solid and Hazardous Waste and 
Recycling Systems  
 8516 Electric instantaneous or storage water heaters and 
immersion heaters; electric space heating apparatus 
and soil heating apparatus; electro-thermic hair-
dressing apparatus (for exam ple, 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  
304 851629 - Electric space heating apparatus and electric soil 
heating apparatus;  other Waste Management and Water Treatment, Clean Up 
Or Remediation of Soil and Water 
 8517 Electrical apparatus for line telephony or line 
telegraphy, including line telephone sets with cordless 
handsets and telecommunication apparatus for carrier-current line systems or for digital line 
systems; videophones  
305 851711 - Telephone sets; videophones: Line telephone sets with 
cordless handsets Environmental Technologies, Energy Efficiency 
306 851721 - Facsimile machines Environmental Technologies, Energy Efficiency 
307 851730 - Telephonic or telegr aphic switching apparatus Environmental Technologies, Energy Efficiency 
308 851750 - Other apparatus, for carrier-current line systems or for 
digital line systems Environmental Technologies, Energy Efficiency 
 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  
309 851840 - Audio-frequency electric amplifiers Environmental Technologies, Energy Efficiency 
 8520 Magnetic tape recorders and other sound recording 
apparatus, whether or not incorporating a sound reproducing device  
310 852090 - Other Environmental Technologies, Energy Efficiency 
 8521 Video recording or reproducing apparatus, whether 
or not incorporating a video tuner  
311 852190 - Other Environmental Technologies, Energy Efficiency 
 8522 Parts and accessories suitable for use solely or 
principally with the apparatus of headings 85.19 to 
85.21  
312 852210 - Pick-up cartridges Environmental Technologies, Energy Efficiency 
 8523 Prepared unrecorded media for sound recording or 
similar recording of other phenomena, other than 
products of Chapter 37  
313 852390 - Other Environmental Technologies, Energy Efficiency 
 8525 Transmission apparatus for radio-telephony, radio-
telegraphy, radio-broadcasting or television, whether 
or not incorporating reception apparatus or sound 
recording or reproducing apparatus; television cameras; still image video cameras and other video 
camera recorders; digital cameras  
314 852540 - Still image video cameras and other video camera 
records; digital cameras Environmental Technologies, Energy Efficiency 
 8526 Radar apparatus, radio n avigational aid apparatus 
and radio remote control apparatus  
315 852691 - Other: Radio navi gational aid apparatus Environmental Technologies, Energy Efficiency 
 8528 Reception apparatus for television, whether or not 
incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus; video 
monitors and video projectors   TN/TE/20 
 Page 37 
 
 
  HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
316 852812 - Reception apparatus for television, whether or not 
incorporating radio broadcast receivers or sound or video 
recording or reproducing apparatus: Colour Environmental Technologies, Energy Efficiency 
317 852821 - Video monitors: Color  Environmental Technologies, Energy Efficiency 
318 852830 - Video projectors Environmental Technologies, Energy Efficiency 
 8536 Electrical apparatus for switching or protecting 
electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, 
surge suppressors, plugs, sockets, lamp-holders, 
junction boxes), for a voltage not exceeding 1,000 
volts  
319 853661 - Lamp-holders, plugs and sockets: Lamp holders Environmental Technologies, Energy Efficiency 
 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  
320 853710 - For a voltage not exceeding 1,000 V Renewable Energy, Renewable Energy 
 8539 Electric filament or discharge lamps, including sealed 
beam lamp units and ultra-violet or infra-red lamps; 
arc-lamps  
321 853949 - Ultra-violet or infra-red lamps; arc-lamps: Other Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
 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  
322 854140 - Photosensitive semiconductor devices, including 
photovoltaic cells whether or not assembled in modules 
or made up into panels; light emitting diodes. Renewable Energy, Renewable Energy 
Renewable Energy, Renewable Products and Energy 
Source 
 8543 Electrical machines and appa ratus, having individual 
functions, not specified or included elsewhere in this 
Chapter  
323 854389 - Other machines and apparatus: Other Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
324 854390 - Parts  Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
 8702 Motor vehicles for the transport of ten or more 
persons, including the driver  
325 870210 - With compression-ignition internal combustion piston 
engine (diesel or semi-diesel) Air Pollution Control  
326 870290 - Other Air Pollution Control 
Renewable Energy, Renewable Energy 
 8703 Motor cars and other moto r vehicles principally 
designed for the transport of persons (other than 
those of heading 87.02), including station wagons and racing cars  
327 870321 - Other vehicles, with spark-ignition internal combustion: 
of a cylinder capacity not exceeding 1,000 cc Air Pollution Control 
Renewable Energy, Renewable Energy 
328 870322 - Other vehicles, with spark-ignition internal combustion: 
of a cylinder capacity exceeding 1,000 cc but not 
exceeding 1,500 cc Air Pollution Control 
Renewable Energy, Renewable Energy 
329 870323 - Other vehicles, with spark-ignition internal 
combustion:of a cylinder capacity exceeding 1,500 cc but 
not exceeding 3,000 cc Air Pollution Control 
Renewable Energy, Renewable Energy 
330 870324 - Other vehicles, with spark-ignition internal 
combustion:of a cylinder capacity exceeding 3,000 cc Air Pollution Control 
Renewable Energy, Renewable Energy 
331 870331 - Other vehicles, with compression-ignition internal 
combustion piston engine (diesel or semi-diesel): of a cylinder capacity not exceeding 1,500 cc Air Pollution Control 
Renewable Energy, Renewable Energy 
332 870332 - Other vehicles, with compression-ignition internal 
combustion piston engine (diesel or semi-diesel): of a cylinder capacity exceeding 1,500 cc but not exceeding 
2,500 cc Air Pollution Control 
Renewable Energy, Renewable Energy TN/TE/20 
Page 38  
 
  HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
333 870333 - Other vehicles, with compression-ignition internal 
combustion piston engine (diesel or semi-diesel): of a 
cylinder capacity exceeding 2,500 cc Air Pollution Control 
Renewable Energy, Renewable Energy 
334 870390 - Other Air Pollution Control 
Renewable Energy, Renewable Energy 
 8704 Motor vehicles for the transport of goods  
335 870410 - Dumpers designed for off-highway use Air Pollution Control 
Renewable Energy, Renewable Energy 
336 870421 - Other, with compression-ignition internal combustion 
piston engine (diesel or se mi-diesel):, g.v.w. not 
exceeding 5 tonnes Air Pollution Control 
Renewable Energy, Renewable Energy 
337 870422 - Other, with compression-ignition internal combustion 
piston engine (diesel or se mi-diesel):, g.v.w. not 
exceeding 5 tonnes but not exceeding 20 tonnes Air Pollution Control 
Renewable Energy, Renewable Energy 
338 870423 - Other, with compression-ignition internal combustion 
piston engine (diesel or semi -diesel):, g.v.w. exceeding 
20 tonnes Air Pollution Control 
Renewable Energy, Renewable Energy 
339 870431 - Other, with spark-ignition internal combustion piston 
engine:g.v.w. not exceeding 5 tonnes Air Pollution Control 
Renewable Energy, Renewable Energy 
340 870432 - Other, with spark-ignition internal combustion piston 
engine: g.v.w. exceeding 5 tonnes Air Pollution Control 
Renewable Energy, Renewable Energy 
341 870490 - Other Air Pollution Control 
Renewable Energy, Renewable Energy 
 8705 Special purpose motor vehicles, other than those 
principally designed for the transport of persons or 
goods (for example, breakdow n lorries, crane lorries, 
fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units)  
342 870510 - Crane lorries Air Pollution Control 
Renewable Energy, Renewable Energy 
343 870520 - Mobile drilling derricks Air Pollution Control 
Renewable Energy, Renewable Energy 
344 870530 - Fire fighting vehicles Air Pollution Control 
Renewable Energy, Renewable Energy 
345 870540 - Concrete-mixer lorries (concrete-mixers) Air Pollution Control 
Renewable Energy, Renewable Energy 
346 870590 - Other Air Pollution Control 
Renewable Energy, Renewable Energy 
 8711 Motorcycles (including mope ds) and cycles fitted with 
an auxiliary motor, with or without side-cars; side-
cars  
347 871110 - With reciprocating internal combustion piston engine of 
a cylinder capacity not exceeding 50 cc.  Air Pollution Control 
Renewable Energy, Renewable Energy 
348 871120 - With reciprocating internal combustion piston engine of 
a cylinder capacity exceeding 50 cc but not exceeding 
250cc.  Air Pollution Control 
Renewable Energy, Renewable Energy 
349 871130 - With reciprocating internal combustion piston engine of 
a cylinder capacity exceeding 250 cc but not exceeding 
500cc.  Air Pollution Control 
Renewable Energy, Renewable Energy 
350 871140 - With reciprocating internal combustion piston engine of 
a cylinder capacity exceeding 500 cc but not exceeding 800cc.  Air Pollution Control 
Renewable Energy, Renewable Energy 
351 871150 - With reciprocating internal combustion piston engine of 
a cylinder capacity exceeding 800 cc.  Air Pollution Control 
Renewable Energy, Renewable Energy 
 8907 Other floating structures (for example, rafts, tanks, 
coffer-dams, landing-stages, buoys and beacons)  
352 890790 - Other Waste Management and Water Treatment, Clean Up 
Or Remediation of Soil and Water 
 9001 Optical fibres and optical fibre bundles; optical fibre 
cables other than those of heading 85.44; sheets and 
plates of polarising material; lenses (including contact 
lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of 
glass not optically worked  
353 900190 - Other Renewable Energy, Renewable Energy  TN/TE/20 
 Page 39 
 
 
  HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
 9002 Lenses, prisms, mirrors and other optical elements, of 
any material, mounted, being parts of or fittings for 
instruments or apparatus, ot her than such elements of 
glass not optically worked  
354 900290 - Other Renewable Energy, Renewable Energy 
 9015 Surveying (including photogrammetrical surveying), 
hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders  
355 901510 - Rangefinders Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
356 901520 - Theodolites and tachymeters (tacheometers) Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
357 901530 - Levels Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
358 901540 - Photogrammeterical surveying instruments and 
appliances Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Environmental Technologies, Natural Risk 
Management 
359 901580 - Other instruments and appliances Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Environmental Technologies, Natural Risk 
Management 
360 901590 - Parts and accessories  Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Environmental Technologies, Natural Risk 
Management 
 9024 Machines and appliances for testing the hardness, 
strength, compressibility, elasticity or other 
mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)  
361 902410 - Machines and appliances for testing metals Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
362 902480 - Other machines and appliances  Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
363 902490 - Parts and accessories  Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 9025 Hydrometers and similar floating instruments, 
thermometers, pyrometers, barometers, hygrometers 
and psychrometers, recording or not, and any 
combination of these instruments  
364 902511 - Thermometers and pyrometers, not combined with 
other instruments: Liquid-filled, for direct reading Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
365 902519 - Thermometers and pyrometers, not combined with 
other instruments: Other Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
366 902580 - Other instruments  Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
367 902590 - Parts and accessories  Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 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  
368 902610 - For measuring or checking the flow or level of liquids Air Pollution Control 
Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
369 902620 - For measuring or checking pressure Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   TN/TE/20 
Page 40  
 
  HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
370 902680 - Other instruments or apparatus Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
371 902690 - Parts and accessories Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
 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, expansio n, surface tension or the 
like; instruments and apparatus for measuring or 
checking quantities of heat, sound or light (including exposure meters); microtomes  
372 902710 - Gas or smoke analysis apparatus Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
373 902720 - Chromatographs and electrophoresis instruments Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
374 902730 - Spectrometers,  spectrophotometers and spectrographs 
using optical radiations (UV, visible, IR) Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
375 902740 - Exposure meters Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
376 902750 - Other instruments and apparatus using optical 
radiations (UV, visible, IR) Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
377 902780 - Other instruments and apparatus Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
378 902790 - Microtomes; parts and accessories Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
 9028 Gas, liquid or electricity supply or production meters, 
including calibrating meters therefor  
379 902810 - Gas meters Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
Others, Resources and Pollution Management 
Environmental Technologies, Heat and Energy 
Management 
380 902820 - Liquid meters Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Environmental Technologies, Heat and Energy 
Management 
381 902830 - Electricity meters Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Environmental Technologies, Heat and Energy 
Management 
382 902890 - Parts and accessories  Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Environmental Technologies, Heat and Energy 
Management 
 9030 Oscilloscopes, spectrum analysers and other 
instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 
90.28; instruments and appa ratus for measuring or 
detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations  
383 903010 - Instruments and apparatus for measuring or detecting 
ionising radiations. Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
384 903020 - Cathode-ray oscillos copes and cathode-ray 
oscillographs. Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
385 903031 - Other instruments and apparatus, for measuring or 
checking voltage, current, resistance or power, without a 
recording device: Multimeters. Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
386 903039 - Other instruments and apparatus, for measuring or 
checking voltage, current, resistance or power, without a 
recording device: Other. Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment    TN/TE/20 
 Page 41 
 
 
  HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
387 903040 - Other instruments and appara tus, specially designed for 
telecommunications (for example, cross-talk meters, gain 
measuring instruments, distortion factor meters, psophometers) Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
388 903082 - Other instruments and appa ratus:for measuring  or 
checking semiconductor wafers or devices Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
389 903083 - Other instruments and a pparatus: Other, with a 
recording device Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
390 903089 - Other instruments and apparatus: Other Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
391 903090 - Parts and accessories Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
 9031 Measuring or checking instruments, appliances and 
machines, not specified or included elsewhere in this Chapter; profile projectors  
392 903110 - Machines for balancing mechanical parts Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Environmental Technologies, Noise and Vibration 
Abatement  
393 903120 - Test benches. Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
394 903130 - Profile projectors. Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
395 903140 - Other optical instruments and appliances Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
396 903149 - Other optical instruments and appliances: Other Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
397 903180 - Other instruments, appliances and machines. Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
398 903190 - Parts and accessories  Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 9032 Automatic regulating or controlling instruments and 
apparatus  
399 903210 - Thermostats Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
400 903220 - Manostats. Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
401 903281 - Other instruments and a pparatus: Hydraulic or 
pneumatic Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
402 903289 - Other instruments and apparatus: Other  Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
Renewable Energy, Renewable Energy 
403 903290 - Parts and accessories Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies TN/TE/20 
Page 42  
 
  HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
 9033 Parts and accessories (not specified or included 
elsewhere in this Chapter) for machines, appliances, 
instruments or apparatus of Chapter 90  
404 903300 - Parts and accessories (not specified or included 
elsewhere in this chapter) for machines, appliances Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment   
 9405 Lamps and lighting fittings including searchlights and 
spotlights and parts thereof, not elsewhere specified 
or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light 
source, and parts thereof not elsewhere specified or 
included  
405 940510 - Chandeliers and other electric ceiling or wall lighting 
fittings, excluding those of a kind used for lighting public open spaces or thoroughfares Environmental Technologies, Energy Efficiency 
406 940520 - Electric table, desk, bedside or floor-standing lamps Environmental Technologies, Energy Efficiency 
407 940540 - Other electric lamps and lighting fittings Environmental Technologies, Energy Efficiency 
 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  
408 950720 - Fish-hooks, whether or not snelled. Others, Natural Resources Protection 
 
_______________  TN/TE/20 
 Page 43 
 
 
  ANNEX II.B  
SAMPLE CORE LIST OF ENVIRONMENTAL GOODS  
BY OFFICIAL HS 2002 DESCRIPTIONS 
1. The following HS lines have been identified, and drawn from JOB/TE/3/Rev.1 (See 
Annex II.B hereof) by a number of Members1, as a starting point  for discussion in the CTESS 
towards a credible core list of environmental goods, without prejudice to the final outcome. 
2. This table is based on the HS2002 classification at the 6-digit level.  Descriptions are 
reproduced from World Customs Organization, Harmonized commodity description and coding 
system , Brussels, 2002.  It should be noted that HS2002 official code descriptions do not always 
match descriptions provided by Members in their submissions. Some Members have identified the 
entire HS6 line while other Members have tried to be more specific (including by using ex-outs) to 
facilitate the identification of e nvironmental goods of interest.  
3. Accuracy and technical verification of the d escriptions and HS codes contained in this 
document as well as the technical description, if any,  of ex-outs, will need to be undertaken by 
environment and customs experts and it is expected  that individual delegations will prepare draft 
technical descriptions and/or sub-classifications or  ex-outs in their draft schedules for review and 
verification with other delegations. 
 
HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
  4601 Plaits and similar products of plaiting materials, 
whether or not assembled into strips; plaiting 
materials, plaits and similar products of plaiting 
materials, bound together in parallel strands or woven, in sheet form, whether or not being finished 
artic  
 1 460120 - Mats, matting and screens of vegetable materials Waste Management and Water Treatment, Waste 
Management, Recycli ng and Remediation 
  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 frameworks, 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  
 2 730820 - Towers & lattice masts Renewable Energy, Renewable Energy 
Renewable Energy, Renewable Products and Energy 
Source 
  7321 Stoves, ranges, grates, cookers (including those with 
subsidiary boilers for centr al heating), barbecues, 
braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of 
iron or steel  
 3 732111 - Cooking appliances and plate warmers: For gas fuel or 
for both gas and other fuels. Environmental Technologies, Cleaner or More 
Resource Efficient Technologies and Products 
  7324 Sanitary ware and parts th ereof, of iron or steel  
 4 732490 - Other, including parts Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
                                                      
1 Based on Room document circulated on 17 March 2011 without prejudice by Australia; Colombia; 
Hong Kong, China; Norway; and Singapore. TN/TE/20 
Page 44  
 
  HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
  8402 Steam or other vapour generating boilers (other than 
central heating hot water boilers capable also of 
producing low pressure steam); super-heated water boilers  
 5 840290 - Parts Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Waste Management and Water Treatment, 
Management of Solid and Hazardous Waste and 
Recycling Systems Waste Management and Water Treatment, Waste 
Management, Recycli ng and Remediation 
  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  
 6 840410 - Auxiliary plant for use w ith boilers of 84.02 or 84.03  Waste Management and Water Treatment, Waste 
Management, Recycli ng and Remediation 
Waste Management and Water Treatment, 
Management of Solid and Hazardous Waste and 
Recycling Systems  
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
  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  
 7 840510 - 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 Air Pollution Control 
Renewable Energy, Renewable Energy 
Waste Management and Water Treatment, Waste  
Water Management and Potable Water Treatment 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
  8406 Steam turbines and other vapour turbines  
 8 840681 - Turbines for marine propul sion: Of an output exceeding 
40 MW Renewable Energy, Renewable Energy 
  8409 Parts suitable for use solely  or principally with the 
engines of heading 84.07 or 84.08  
 9 840999 - Other: other Air Pollution Control 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Environmental Technologies, Carbon Capture and 
Storage, Noise and Vibration Abatement  
  8410 Hydraulic turbines, water wheels, and regulators 
therefor  
 10 841011 - Hydraulic turbines and water wheels of a power not 
exceeding 1,000 kW . Renewable Energy, Renewable Energy 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 11 841012 - Hydraulic Turbines and Water Wheels, Power 1, 000-
10, 000kw Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
 12 841090 - Hydraulic turbines, water wheels, and regulators ; parts, 
including regulators Renewable Energy, Renewable Energy 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
  8411 Turbo-jets, turbo-propell ers and other gas turbines  
 13 841181 - Other gas turbines of a power not exceeding 5,000 kW Renewable Energy, Renewable Energy 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Others, Environmentally Preferable Products based on 
End-Use or Disposal Characteristics  
 14 841182 - Other gas turbines of a power exceeding 5,000 kW Renewable Energy, Renewable Energy 
Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
Others, Environmentally Preferable Products based on 
End-Use or Disposal Characteristics 
  8418 Refrigerators, freezers and other refrigerating or 
freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15 
 15 841861 - Other refrigerating or freezing equipment; heat pumps: 
Compression-type units whose condensers are heat 
exchangers Renewable Energy, Renewable Energy  TN/TE/20 
 Page 45 
 
 
  HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
  8419 Machinery, plant or labora tory 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  
 16 841919 - Instantaneous or storage water heaters, non-electric: 
Other Renewable Energy, Renewable Energy 
 17 841950 - Heat exchange units Renewable Energy, Renewable Energy 
Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
Environmental Technologies, Heat and Energy 
Management 
  8479 Machines and mechanical appliances having 
individual functions, not specified or included elsewhere in this Chapter  
 18 847989 - Other machines and mechanical appliances: Other Air Pollution Control 
Waste Management and Water Treatment,  
Management of Solid and Hazardous Waste and 
Recycling Systems Renewable Energy, Renewable Products and Energy 
Source 
  8502 Electric generating sets  and rotary converters  
 19 850231 - Other generating sets: Wind-powered Renewable Energy, Renewable Energy 
Renewable Energy, Renewable Products and Energy 
Source 
  8504 Electrical transformers, static converters (for 
example, rectifiers) and inductors  
 20 850410 - Ballasts for discharge lamps or tubes Environmental Technologies, Carbon Capture and 
Storage, Efficient Consumption of Energy Technologies 
  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  
 21 853710 - For a voltage not exceeding 1,000V Renewable Energy, Renewable Energy 
  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  
 22 854140 - Photosensitive semiconductor devices, including 
photovoltaic cells whether or not assembled in modules 
or made up into panels; light emitting diodes. Renewable Energy, Renewable Energy 
Renewable Energy, Renewable Products and Energy 
Source 
  9001 Optical fibres and optical fibre bundles; optical fibre 
cables other than those of heading 85.44; sheets and 
plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of 
any material, unmounted, other than such elements of 
glass not optically worked  
 23 900190 - Other Renewable Energy, Renewable Energy 
  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  
 24 900290 - Other Renewable Energy, Renewable Energy 
  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, expansio n, surface tension or the 
like; instruments and apparatus for measuring or 
checking quantities of heat, sound or light (including 
exposure meters); microtomes  
 25 902730 - Spectrometers,  spectrophotometers and spectrographs 
using optical radiations (UV, visible, IR) Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment TN/TE/20 
Page 46  
 
  HS 2002 
CODE HS CODE DESCRIPTION CATEGORY(IES) 
  9032 Automatic regulating or controlling instruments and 
apparatus  
 26 903210 - Thermostats Environmental Technologies, Environmental 
Monitoring, Analysis and Assessment Equipment 
Environmental Technologies, Carbon Capture and 
Storage, Gas Flaring Emission Reduction, Efficient 
Consumption of Energy Technologies 
 27    
 28    
 29    
 30    
 31    
 32    
 33    
 34    
 35    
 36    
 
__________