RESTRICTED  WORLD TRADE ORGANIZATION  
ORGANISATION MONDIALE DU COMMERCE  
ORGANIZACIÓN MUNDIAL DEL COMERCIO  WT/ACC/SPEC/VUT/8/Rev.1/Add.1 
15 April 2011 
 (11-1972) 
Working Party on the Accession of Vanuatu Original:   English/ 
 anglais/  inglés 
 
DRAFT REPORT OF THE WORKING PARTY ON 
THE ACCESSION OF VANUATU 
Draft Schedule – Vanuatu  
Part I – Draft Schedule of Concessions and Commitments on Goods 
Addendum  
 As indicated in paragraph [142] of the Draft Repo rt of the Working Party on the Accession of Vanuatu 
(WT/ACC/SPEC/VUT/8/Rev.1), the Schedule of Conc essions and Commitments on Goods resulting from 
the negotiations between Vanuatu and WT O Members will be annexed to the Protocol of Accession of Vanuatu.  
The Draft Schedule is reproduced hereunder.1 
 
Groupe de travail de l'accession de Vanuatu  
PROJET DE RAPPORT DU GROUPE DE TRAVAIL 
DE L'ACCESSION DE VANUATU 
Projet de Liste - Vanuatu  
Partie I - Projet de Liste de concessions et d'engagements concernant les marchandises 
Addendum  
 Comme il est indiqué au pa ragraphe [142] du projet  de rapport du Groupe de  travail de l'accession de 
Vanuatu (WT/ACC/SPEC/VUT/8/Rev.1), la liste de concessions et d'engagements concernant les marchandises résultant des négociations entre Vanuatu et les Membre s de l'OMC sera annexée au Protocole d'accession de 
Vanuatu.  Le projet de Liste est reproduit ci-après.
1 
 
Grupo de Trabajo sobre la Adhesión de Vanuatu  
PROYECTO DE INFORME DEL GRUPO DE TRABAJO 
SOBRE LA ADHESIÓN DE VANUATU 
Proyecto de Lista - Vanuatu  
Parte I - Proyecto de Lista de concesiones y compromisos en materia de mercancías 
Addendum  
 Como se indicó en el párrafo [142] del Proyecto de informe del Grupo de Trabajo sobre la Adhesión de 
Vanuatu (WT/ACC/SPEC/VUT/8/Rev.1), la Lista de con cesiones y compromisos en materia de mercancías 
resultante de las negociaciones entre Vanuatu y Miembros de la OMC figurará en anexo al Protocolo de 
Adhesión de Vanuatu y se reproduce a continuación.1 
                                                      
1 In English only./En anglais seulement./En inglés solamente. Schedule ____ - Republic of Vanuatu
This Schedule is authentic only in the English language
Page 3 WT/ACC/SPEC/VUT/8/Rev.1/Add.1Note 1 --The "final bound rate" of duty, if differing from the "bound rate at date of accession", will be implemented according to the date specified in the 
"implemention" column (referring to 1 January of the year indicated).  All reductions will be implemented in equal annual staged reductions.                                       Schedule _____ - Republic of Vanuatu
This Schedule is authentic only in the English language
PART I - MOST-FAVOURED-NATION TARIFF
SECTION I - Agricultural Products
SECTION I - A  Tariffs
Note 2 -- Vanuatu shall maintain its applied rates, including other duties and charges:
a) for HS 1205 (rape or colza (canola) seeds, whether or not broken) at a level no higher than that for HS 1201 (soya beans, whether or not broken);
b) for HS 1208.90 (flours and meals of rape or colza (canola) seeds) at a level no higher than that for HS 1208.10 (flours and meals of soya beans);
c) for HS 1514 (rape or colza (canola) oil and its fractions, whether or not refined, but not chemically modified) at a level no higher than that for HS 1507 (soya-
bean oil and its fractions, whether or not refined, but not chemically modified); and
d) for HS 2306.40 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of rape and colza (canola) oil) at a 
level no higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean 
oil).
HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
01 Live animals
0101 Live horses, asses, mules and hinnies.
01011000 - Pure-bred breeding animals 0 40
01019000 - Other 0 40
0102 Live bovine animals.
01021000 - Pure-bred breeding animals 0 40
01029000 - Other 0 40
0103 Live swine.
01031000 - Pure-bred breeding animals 0 40
01039 - Other:
01039100 -- Weighing less than 50 kg 0 40
01039200 -- Weighing 50 kg or more 0 40
0104 Live sheep and goats.
01041000 - Sheep 0 40
Page 4 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
01042000 - Goats 0 40
0105 Live poultry, that is to say, fowls of the species 
Gallus domesticus, ducks, geese, turkeys and 
guinea fowls.
01051 - Weighing not more than 185 g:
01051100 -- Fowls of the species Gallus domesticus AU,NZ 0 30
01051200 -- Turkeys AU,NZ 0 30
01051900 -- Other AU,NZ 0 30
01059 - Other:
01059400 -- Fowls of the species Gallus domesticus AU,NZ 0 25
01059900 -- Other AU,NZ 0 30
0106 Other live animals.
01061 - Mammals:
01061100 -- Primates 0 40
01061200 -- Whales, dolphins and porpoises (mammals of 
the order Cetacea); manatees and dugongs 
(mammals of the order Sirenia)0 40
01061900 -- Other 0 40
01062000 - Reptiles (including snakes and turtles) 0 40
01063 - Birds:
01063100 -- Birds of prey 0 40
01063200 -- Psittaciformes (including parrots, parakeets, 
macaws and cockatoos)0 40
01063900 -- Other 0 40
01069000 - Other 0 40
02 Meat and edible meat offal
0201 Meat of bovine animals, fresh or chilled.
02011000 - Carcasses and half-carcasses NZ,US 0 55
02012000 - Other cuts with bone in AU,NZ,US 0 55
02013000 - Boneless AU,NZ,US 0 55
0202 Meat of bovine animals, frozen.
02021000 - Carcasses and half-carcasses CA,NZ,US 0 55
02022000 - Other cuts with bone in AU,CA,NZ,US 0 55
02023000 - Boneless AU,CA,NZ,US 0 55
0203 Meat of swine, fresh, chilled or frozen.
Page 5 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
02031 - Fresh or chilled:
02031100 -- Carcasses and half-carcasses AU,CA,NZ,US 0 55
02031200 -- Hams, shoulders and cuts thereof, with bone 
inAU,CA,NZ,US 0 55
02031900 -- Other AU,CA,NZ,US 0 55
02032 - Frozen:
02032100 -- Carcasses and half-carcasses AU,CA,NZ,US 0 55
02032200 -- Hams, shoulders and cuts thereof, with bone 
inAU,CA,NZ,US 0 55
02032900 -- Other AU,CA,NZ,US 0 55
0204 Meat of sheep or goats, fresh, chilled or frozen.
02041000 - Carcasses and half-carcasses of lamb, fresh 
or chilledAU,NZ 0 40
02042 - Other meat of sheep, fresh or chilled:
02042100 -- Carcasses and half-carcasses AU,NZ 0 40
02042200 -- Other cuts with bone in AU,NZ 0 40
02042300 -- Boneless AU,NZ 0 40
02043000 - Carcasses and half-carcasses of lamb, frozen AU,NZ 0 40
02044 - Other meat of sheep, frozen:
02044100 -- Carcasses and half-carcasses AU,NZ 0 40
02044200 -- Other cuts with bone in AU,NZ 0 40
02044300 -- Boneless AU,NZ 0 40
02045000 - Meat of goats NZ 0 40
0205 Meat of horses, asses, mules or hinnies, fresh, 
chilled or frozen.
02050000 Meat of horses, asses, mules or hinnies, fresh, 
chilled or frozen.NZ 0 40
0206 Edible offal of bovine animals, swine, sheep, 
goats, horses, asses, mules or hinnies, fresh, 
chilled or frozen.
02061000 - Of bovine animals, fresh or chilled CA,NZ 0 40
02062 - Of bovine animals, frozen:
02062100 -- Tongues CA,NZ 0 40
02062200 -- Livers CA,NZ 0 40
02062900 -- Other CA,NZ 0 40
Page 6 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
02063000 - Of swine, fresh or chilled CA,NZ 0 40
02064 - Of swine, frozen:
02064100 -- Livers CA,NZ 0 40
02064900 -- Other CA,NZ 0 40
02068000 - Other, fresh or chilled CA,NZ 0 40
02069000 - Other, frozen CA,NZ 0 40
0207 Meat and edible offal, of the poultry of 
heading 01.05, fresh, chilled or frozen.
02071 - Of fowls of the species Gallus domesticus:
02071100 -- Not cut in pieces, fresh or chilled CA,NZ,US 0 55
02071200 -- Not cut in pieces, frozen CA,NZ,US 0 55
02071300 -- Cuts and offal, fresh or chilled CA,NZ,US 0 55
020714 -- Cuts and offal, frozen
02071410 --- Chicken wings AU,CA,NZ,US 0 20
02071490 --- Other AU,CA,NZ,US 0 55
02072 - Of turkeys:
02072400 -- Not cut in pieces, fresh or chilled CA,NZ 0 40
02072500 -- Not cut in pieces, frozen CA,NZ 0 40
02072600 -- Cuts and offal, fresh or chilled CA,NZ 0 40
02072700 -- Cuts and offal, frozen CA,NZ 0 40
02073 - Of ducks, geese or guinea fowls:
02073200 -- Not cut in pieces, fresh or chilled CA,NZ 0 40
02073300 -- Not cut in pieces, frozen CA,NZ 0 40
02073400 -- Fatty livers, fresh or chilled CA,NZ 0 40
02073500 -- Other, fresh or chilled CA,NZ 0 40
02073600 -- Other, frozen CA,NZ 0 40
0208 Other meat and edible meat offal, fresh, chilled 
or frozen.
02081000 - Of rabbits or hares NZ 0 40
02083000 - Of primates NZ 0 40
02084000 - Of whales, dolphins and porpoises (mammals 
of the order Cetacea); of manatees and 
dugongs (mammals of the order Sirenia)NZ 0 40
02085000 - Of reptiles (including snakes and turtles) NZ 0 40
Page 7 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
02089000 - Other NZ 0 40
0209 Pig fat, free of lean meat, and poultry fat, not 
rendered or otherwise extracted, fresh, chilled, 
frozen, salted, in brine, dried or smoked.
02090000 Pig fat, free of lean meat, and poultry fat, not 
rendered or otherwise extracted, fresh, chilled, 
frozen, salted, in brine, dried or smoked.NZ 0 40
0210 Meat and edible meat offal, salted, in brine, 
dried or smoked; edible flours and meals of 
meat or meat offal.
02101 - Meat of swine:
02101100 -- Hams, shoulders and cuts thereof, with bone 
inNZ 0 40
02101200 -- Bellies (streaky) and cuts thereof NZ 0 40
02101900 -- Other NZ 0 40
02102000 - Meat of bovine animals NZ 0 40
02109 - Other, including edible flours and meals of 
meat or meat offal :
02109100 -- Of primates NZ 0 40
02109200 -- Of whales, dolphins and porpoises (mammals 
of the order Cetacea); of manatees and 
dugongs (mammals of the order Sirenia)NZ 0 40
02109300 -- Of reptiles (including snakes and turtles) NZ 0 40
02109900 -- Other NZ 0 40
04 Dairy produce; birds' eggs; natural honey; 
edible products of animal origin, not elsewhere 
specified or included
0401 Milk and cream, not concentrated nor 
containing added sugar or other sweetening 
matter.
04011000 - Of a fat content, by weight, not exceeding 1% NZ 0 40
04012000 - Of a fat content, by weight, exceeding 1% but 
not exceeding 6 %AU,NZ 0 40
04013000 - Of a fat content, by weight, exceeding 6% NZ 0 40
0402 Milk and cream, concentrated or containing 
added sugar or other sweetening matter.
04021000 - In powder, granules or other solid forms, of a 
fat content, by weight, not exceeding 1.5%NZ 0 40
Page 8 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
04022 - In powder, granules or other solid forms, of a 
fat content, by weight, exceeding 1.5%:
04022100 -- Not containing added sugar or other 
sweetening matterAU,NZ 0 30
04022900 -- Other AU,NZ 0 40
04029 - Other:
04029100 -- Not containing added sugar or other 
sweetening matterNZ 0 40
04029900 -- Other AU,NZ 0 40
0403 Buttermilk, curdled milk and cream, yogurt, 
kephir and other fermented or acidified milk and 
cream, whether or not concentrated or 
containing added sugar or other sweetening 
matter or flavoured or containing added fruit, 
nuts or cocoa.
04031000 - Yogurt NZ 0 65
04039000 - Other NZ 0 40
0404 Whey, whether or not concentrated or 
containing added sugar or other sweetening 
matter; products consisting of natural milk 
constituents, whether or not containing added 
sugar or other sweetening matter, not 
elsewhere specified or included.
04041000 - Whey and modified whey, whether or not 
concentrated or containing added sugar or 
other sweetening matterNZ 0 40
04049000 - Other NZ 0 40
0405 Butter and other fats and oils derived from milk; 
dairy spreads.
04051000 - Butter NZ 0 30
04052000 - Dairy spreads NZ 0 30
04059000 - Other NZ 0 30
0406 Cheese and curd.
04061000 - Fresh (unripened or uncured) cheese, 
including whey cheese, and curdAU,NZ 0 55
04062000 - Grated or powdered cheese, of all kinds NZ 0 30
04063000 - Processed cheese, not grated or powdered AU,NZ 0 30
Page 9 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
04064000 - Blue-veined cheese and other cheese 
containing veins produced by Penicillium 
roquefortiNZ 0 30
04069000 - Other cheese AU,NZ 0 30
0407 Birds' eggs, in shell, fresh, preserved or cooked.
04070000 Birds' eggs, in shell, fresh, preserved or cooked. NZ 0 40
0408 Birds' eggs, not in shell, and egg yolks, fresh, 
dried, cooked by steaming or by boiling in 
water, moulded, frozen or otherwise preserved, 
whether or not containing added sugar or other 
sweetening matter.
04081 - Egg yolks:
04081100 -- Dried NZ 0 40
04081900 -- Other NZ 0 40
04089 - Other:
04089100 -- Dried NZ 0 40
04089900 -- Other NZ 0 40
0409 Natural honey.
04090000 Natural honey. NZ 0 40
0410 Edible products of animal origin, not elsewhere 
specified or included.
04100000 Edible products of animal origin, not elsewhere 
specified or included.NZ 0 40
05 Products of animal origin, not elsewhere 
specified or included
0501 Human hair, unworked, whether or not washed 
or scoured; waste of human hair.
05010000 Human hair, unworked, whether or not washed 
or scoured; waste of human hair.0 40
0502 Pigs', hogs' or boars' bristles and hair; badger 
hair and other brush making hair; waste of such 
bristles or hair.
05021000 - Pigs', hogs' or boars' bristles and hair and 
waste thereof0 40
05029000 - Other 0 40
0504 Guts, bladders and stomachs of animals (other 
than fish), whole and pieces thereof, fresh, 
chilled, frozen, salted, in brine, dried or smoked.
Page 10 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
05040000 Guts, bladders and stomachs of animals (other 
than fish), whole and pieces thereof, fresh, 
chilled, frozen, salted, in brine, dried or smoked.0 40
0505 Skins and other parts of birds, with their 
feathers or down, feathers and parts of feathers 
(whether or not with trimmed edges) and down, 
not further worked than cleaned, disinfected or 
treated for preservation; powder and waste of 
feathers or parts of feathers.
05051000 - Feathers of a kind used for stuffing; down 0 40
05059000 - Other 0 40
0506 Bones and horn-cores, unworked, defatted, 
simply prepared (but not cut to shape), treated 
with acid or degelatinised; powder and waste of 
these products.
05061000 - Ossein and bones treated with acid 0 40
05069000 - Other 0 40
0507 Ivory, tortoise-shell, whalebone and whalebone 
hair, horns, antlers, hooves, nails, claws and 
beaks, unworked or simply prepared but not cut 
to shape; powder and waste of these products.
05071000 - Ivory; ivory powder and waste 0 40
05079000 - Other 0 40
0510 Ambergris, castoreum, civet and musk; 
cantharides; bile, whether or not dried; glands 
and other animal products used in the 
preparation of pharmaceutical products, fresh, 
chilled, frozen or otherwise provisionally 
preserved.
05100000 Ambergris, castoreum, civet and musk; 
cantharides; bile, whether or not dried; glands 
and other animal products used in the 
preparation of pharmaceutical products, fresh, 
chilled, frozen or otherwise provisionally 
preserved.0 40
0511 Animal products not elsewhere specified or 
included; dead animals of Chapter 1 or 3, unfit 
for human consumption.
05111000 - Bovine semen 0 40
05119 - Other:
051199 -- Other
Page 11 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
05119990 --- Other US 0 0
06 Live trees and other plants; bulbs, roots and the 
like; cut flowers and ornamental foliage
0601 Bulbs, tubers, tuberous roots, corms, crowns 
and rhizomes, dormant, in growth or in flower; 
chicory plants and roots other than roots of 
heading 12.12.
06011000 - Bulbs, tubers, tuberous roots, corms, crowns 
and rhizomes, dormant0 65
06012000 - Bulbs, tubers, tuberous roots, corms, crowns 
and rhizomes, in growth or in flower; chicory 
plants and roots0 65
0602 Other live plants (including their roots), cuttings 
and slips; mushroom spawn.
06021000 - Unrooted cuttings and slips 0 65
06022000 - Trees, shrubs and bushes, grafted or not, of 
kinds which bear edible fruit or nuts0 65
06023000 - Rhododendrons and azaleas, grafted or not 0 65
06024000 - Roses, grafted or not 0 65
06029000 - Other 0 65
0603 Cut flowers and flower buds of a kind suitable 
for bouquets or for ornamental purposes, fresh, 
dried, dyed, bleached, impregnated or 
otherwise prepared.
06031 - Fresh:
06031100 -- Roses 0 65
06031200 -- Carnations 0 65
06031300 -- Orchids 0 65
06031400 -- Chrysanthemums 0 65
06031900 -- Other 0 65
06039000 - Other 0 65
0604 Foliage, branches and other parts of plants, 
without flowers or flower buds, and grasses, 
mosses and lichens, being goods of a kind 
suitable for bouquets or for ornamental 
purposes, fresh, dried, dyed, bleached, 
impregnated or otherwise prepared.
06041000 - Mosses and lichens 0 65
Page 12 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
06049 - Other:
06049100 -- Fresh 0 65
06049900 -- Other 0 65
07 Edible vegetables and certain roots and tubers
0701 Potatoes, fresh or chilled.
07011000 - Seed 0 40
07019000 - Other 0 65
0702 Tomatoes, fresh or chilled.
07020000 Tomatoes, fresh or chilled. 0 65
0703 Onions, shallots, garlic, leeks and other 
alliaceous vegetables, fresh or chilled.
07031000 - Onions and shallots AU,NZ 0 45
07032000 - Garlic NZ 0 45
07039000 - Leeks and other alliaceous vegetables NZ 0 45
0704 Cabbages, cauliflowers, kohlrabi, kale and 
similar edible brassicas, fresh or chilled.
07041000 - Cauliflowers and headed broccoli 0 65
07042000 - Brussels sprouts 0 65
07049000 - Other 0 65
0705 Lettuce (Lactuca sativa) and chicory (Cichorium 
spp.), fresh or chilled.
07051 - Lettuce:
07051100 -- Cabbage lettuce (head lettuce) 0 65
07051900 -- Other 0 65
07052 - Chicory:
07052100 -- Witloof chicory (Cichorium intybus var. 
foliosum)0 65
07052900 -- Other 0 65
0706 Carrots, turnips, salad beetroot, salsify, 
celeriac, radishes and similar edible roots, fresh 
or chilled.
07061000 - Carrots and turnips 0 65
07069000 - Other 0 65
0707 Cucumbers and gherkins, fresh or chilled.
07070000 Cucumbers and gherkins, fresh or chilled. 0 65
Page 13 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
0708 Leguminous vegetables, shelled or unshelled, 
fresh or chilled.
07081000 - Peas (Pisum sativum) 0 65
07082000 - Beans (Vigna spp., Phaseolus spp.) 0 65
07089000 - Other leguminous vegetables 0 65
0709 Other vegetables, fresh or chilled.
07092000 - Asparagus 0 65
07093000 - Aubergines (egg-plants) 0 65
07094000 - Celery other than celeriac 0 65
07095 - Mushrooms and truffles:
07095100 -- Mushrooms of the genus Agaricus 0 65
07095900 -- Other 0 65
07096000 - Fruits of the genus Capsicum or of the genus 
Pimenta0 65
07097000 - Spinach, New Zealand spinach and orache 
spinach (garden spinach)0 65
07099000 - Other 0 65
0710 Vegetables (uncooked or cooked by steaming 
or boiling in water), frozen.
07101000 - Potatoes 0 65
07102 - Leguminous vegetables, shelled or unshelled:
07102100 -- Peas (Pisum sativum) 0 65
07102200 -- Beans (Vigna spp., Phaseolus spp.) 0 65
07102900 -- Other 0 65
07103000 - Spinach, New Zealand spinach and orache 
spinach (garden spinach)0 65
07104000 - Sweet corn 0 65
07108000 - Other vegetables 0 65
07109000 - Mixtures of vegetables 0 65
0711 Vegetables provisionally preserved (for 
example, by sulphur dioxide gas, in brine, in 
sulphur water or in other preservative 
solutions), but unsuitable in that state for 
immediate consumption.
07112000 - Olives 0 65
07114000 - Cucumbers and gherkins 0 65
Page 14 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
07115 - Mushrooms and truffles:
07115100 -- Mushrooms of the genus Agaricus 0 65
07115900 -- Other 0 65
07119000 - Other vegetables; mixtures of vegetables 0 65
0712 Dried vegetables, whole, cut, sliced, broken or 
in powder, but not further prepared.
07122000 - Onions 0 65
07123 - Mushrooms, wood ears (Auricularia spp.), jelly 
fungi (Tremella spp.) and truffles:
07123100 -- Mushrooms of the genus Agaricus 0 65
07123200 -- Wood ears (Auricularia spp.) 0 65
07123300 -- Jelly fungi (Tremella spp.) 0 65
07123900 -- Other 0 65
07129000 - Other vegetables; mixtures of vegetables 0 65
0713 Dried leguminous vegetables, shelled, whether 
or not skinned or split.
07131000 - Peas (Pisum sativum) CA 0 65
07132000 - Chickpeas (garbanzos) CA 0 65
07133 - Beans (Vigna spp., Phaseolus spp.):
07133100 -- Beans of the species Vigna mungo (L.) 
Hepper or Vigna radiata (L.) WilczekCA 0 65
07133200 -- Small red (Adzuki) beans (Phaseolus or 
Vigna angularis)CA 0 65
07133300 -- Kidney beans, including white pea beans 
(Phaseolus vulgaris)CA 0 65
07133900 -- Other CA 0 65
07134000 - Lentils CA 0 65
07135000 - Broad beans (Vicia faba var. major) and horse 
beans (Vicia faba var. equina, Vicia faba var. 
minor)CA 0 65
07139000 - Other CA 0 65
0714 Manioc, arrowroot, salep, Jerusalem artichokes, 
sweet potatoes and similar roots and tubers 
with high starch or inulin content, fresh, chilled, 
frozen or dried, whether or not sliced or in the 
form of pellets; sago pith.
07141000 - Manioc (cassava) 0 65
Page 15 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
07142000 - Sweet potatoes 0 65
07149000 - Other 0 65
08 Edible fruit and nuts; peel of citrus fruit or 
melons
0801 Coconuts, Brazil nuts and cashew nuts, fresh or 
dried, whether or not shelled or peeled.
08011 - Coconuts:
08011100 -- Desiccated 0 40
08011900 -- Other 0 40
08012 - Brazil nuts:
08012100 -- In shell 0 40
08012200 -- Shelled 0 40
08013 - Cashew nuts:
08013100 -- In shell 0 40
08013200 -- Shelled 0 40
0802 Other nuts, fresh or dried, whether or not 
shelled or peeled.
08021 - Almonds:
08021100 -- In shell 0 40
08021200 -- Shelled 0 40
08022 - Hazelnuts or filberts (Corylus spp.):
08022100 -- In shell 0 40
08022200 -- Shelled 0 40
08023 - Walnuts:
08023100 -- In shell 0 40
08023200 -- Shelled 0 40
08024000 - Chestnuts (Castanea spp.) 0 40
08025000 - Pistachios 0 40
08026000 - Macadamia nuts 0 40
08029000 - Other 0 40
0803 Bananas, including plantains, fresh or dried.
08030000 Bananas, including plantains, fresh or dried. 0 40
0804 Dates, figs, pineapples, avocados, guavas, 
mangoes and mangosteens, fresh or dried.
Page 16 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
08041000 - Dates 0 40
08042000 - Figs 0 40
08043000 - Pineapples 0 40
08044000 - Avocados 0 40
08045000 - Guavas, mangoes and mangosteens 0 40
0805 Citrus fruit, fresh or dried.
08051000 - Oranges 0 40
08052000 - Mandarins (including tangerines and 
satsumas); clementines, wilkings and similar 
citrus hybrids0 40
08054000 - Grapefruit, including pomelos 0 40
08055000 - Lemons (Citrus limon, Citrus limonum) and 
limes (Citrus aurantifolia, Citrus latifolia)0 40
08059000 - Other 0 40
0806 Grapes, fresh or dried.
08061000 - Fresh 0 40
08062000 - Dried 0 40
0807 Melons (including watermelons) and papaws 
(papayas), fresh.
08071 - Melons (including watermelons):
08071100 -- Watermelons 0 40
08071900 -- Other 0 40
08072000 - Papaws (papayas) 0 40
0808 Apples, pears and quinces, fresh.
08081000 - Apples 0 40
08082000 - Pears and quinces 0 40
0809 Apricots, cherries, peaches (including 
nectarines), plums and sloes, fresh.
08091000 - Apricots 0 40
08092000 - Cherries 0 40
08093000 - Peaches, including nectarines 0 40
08094000 - Plums and sloes 0 40
0810 Other fruit, fresh.
08101000 - Strawberries 0 40
Page 17 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
08102000 - Raspberries, blackberries, mulberries and 
loganberries0 40
08104000 - Cranberries, bilberries and other fruits of the 
genus Vaccinium0 40
08105000 - Kiwifruit 0 40
08106000 - Durians 0 40
08109000 - Other 0 40
0811 Fruit and nuts, uncooked or cooked by 
steaming or boiling in water, frozen, whether or 
not containing added sugar or other sweetening 
matter.
08111000 - Strawberries 0 40
08112000 - Raspberries, blackberries, mulberries, 
loganberries, black, white or red currants and 
gooseberries0 40
08119000 - Other 0 40
0812 Fruit and nuts, provisionally preserved (for 
example, by sulphur dioxide gas, in brine, in 
sulphur water or in other preservative 
solutions), but unsuitable in that state for 
immediate consumption.
08121000 - Cherries 0 40
08129000 - Other 0 40
0813 Fruit, dried, other than that of headings 08.01 to 
08.06; mixtures of nuts or dried fruits of this 
Chapter.
08131000 - Apricots 0 40
08132000 - Prunes 0 40
08133000 - Apples 0 40
08134000 - Other fruit 0 40
08135000 - Mixtures of nuts or dried fruits of this Chapter 0 40
0814 Peel of citrus fruit or melons (including 
watermelons), fresh, frozen, dried or 
provisionally preserved in brine, in sulphur 
water or in other preservative solutions.
08140000 Peel of citrus fruit or melons (including 
watermelons), fresh, frozen, dried or 
provisionally preserved in brine, in sulphur 
water or in other preservative solutions.0 40
Page 18 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
09 Coffee, tea, mate and spices
0901 Coffee, whether or not roasted or decaffeinated; 
coffee husks and skins; coffee substitutes 
containing coffee in any proportion.
09011 - Coffee, not roasted:
09011100 -- Not decaffeinated 0 40
09011200 -- Decaffeinated 0 40
09012 - Coffee roasted:
09012100 -- Not decaffeinated 0 40
09012200 -- Decaffeinated 0 40
09019000 - Other 0 40
0902 Tea, whether or not flavoured.
09021000 - Green tea (not fermented) in immediate 
packings of a content not exceeding 3 kg0 40
09022000 - Other green tea (not fermented) 0 40
09023000 - Black tea (fermented) and partly fermented 
tea, in immediate packings of a content not 
exceeding 3 kg0 40
09024000 - Other black tea (fermented) and other partly 
fermented tea0 40
0903 Maté.
09030000 Maté. 0 40
0904 Pepper of the genus Piper; dried or crushed or 
ground fruits of the genus Capsicum or of the 
genus Pimenta.
09041 - Pepper:
09041100 -- Neither crushed nor ground 0 40
09041200 -- Crushed or ground 0 40
09042000 - Fruits of the genus Capsicum or of the genus 
Pimenta, dried or crushed or ground0 40
0905 Vanilla.
09050000 Vanilla. 0 40
0906 Cinnamon and cinnamon-tree flowers.
09061 - Neither crushed nor ground:
09061100 -- Cinnamon (Cinnamomum zeylanicum Blume) 0 40
09061900 -- Other 0 40
Page 19 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
09062000 - Crushed or ground 0 40
0907 Cloves (whole fruit, cloves and stems).
09070000 Cloves (whole fruit, cloves and stems). 0 40
0908 Nutmeg, mace and cardamoms.
09081000 - Nutmeg 0 40
09082000 - Mace 0 40
09083000 - Cardamoms 0 40
0909 Seeds of anise, badian, fennel, coriander, 
cumin or caraway; juniper berries.
09091000 - Seeds of anise or badian 0 40
09092000 - Seeds of coriander 0 40
09093000 - Seeds of cumin 0 40
09094000 - Seeds of caraway 0 40
09095000 - Seeds of fennel; juniper berries 0 40
0910 Ginger, saffron, turmeric (curcuma), thyme, bay 
leaves, curry and other spices.
09101000 - Ginger 0 40
09102000 - Saffron 0 40
09103000 - Turmeric (curcuma) 0 40
09109 - Other spices:
09109100 -- Mixtures referred to in Note 1 (b) to this 
Chapter0 40
09109900 -- Other 0 40
10 Cereals
1001 Wheat and meslin.
10011000 - Durum wheat CA 0 40
10019000 - Other AU,CA 0 40
1002 Rye.
10020000 Rye. 0 40
1003 Barley.
10030000 Barley. CA 0 40
1004 Oats.
10040000 Oats. CA 0 40
1005 Maize (corn).
Page 20 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
10051000 - Seed CA 0 40
10059000 - Other CA 0 40
1006 Rice.
10061000 - Rice in the husk (paddy or rough) 0 40
10062000 - Husked (brown) rice AU,NZ 0 30
10063000 - Semi-milled or wholly milled rice, whether or 
not polished or glazedAU,NZ 0 30
10064000 - Broken rice 0 40
1007 Grain sorghum.
10070000 Grain sorghum. 0 40
1008 Buckwheat, millet and canary seed; other 
cereals.
10081000 - Buckwheat 0 40
10082000 - Millet 0 40
10083000 - Canary seed CA 0 40
10089000 - Other cereals 0 40
11 Products of the milling industry; malt; starches; 
inulin; wheat gluten
1101 Wheat or meslin flour.
11010000 Wheat or meslin flour. AU,CA,NZ 0 30
1102 Cereal flours other than of wheat or meslin.
11021000 - Rye flour 0 40
11022000 - Maize (corn) flour 0 40
11029000 - Other 0 40
1103 Cereal groats, meal and pellets.
11031 - Groats and meal:
11031100 -- Of wheat 0 40
11031300 -- Of maize (corn) 0 40
11031900 -- Of other cereals 0 40
11032000 - Pellets 0 40
1104 Cereal grains otherwise worked (for example, 
hulled, rolled, flaked, pearled, sliced or kibbled), 
except rice of heading 10.06; germ of cereals, 
whole, rolled, flaked or ground.
11041 - Rolled or flaked grains:
Page 21 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
11041200 -- Of oats 0 40
11041900 -- Of other cereals 0 40
11042 - Other worked grains (for example, hulled, 
pearled, sliced or kibbled):
11042200 -- Of oats 0 40
11042300 -- Of maize (corn) 0 40
11042900 -- Of other cereals 0 40
11043000 - Germ of cereals, whole, rolled, flaked or 
ground0 40
1105 Flour, meal, powder, flakes, granules and 
pellets of potatoes.
11051000 - Flour, meal and powder 0 40
11052000 - Flakes, granules and pellets 0 40
1106 Flour, meal and powder of the dried leguminous 
vegetables of heading 07.13, of sago or of roots 
or tubers of heading 07.14 or of the products of 
Chapter 8.
11061000 - Of the dried leguminous vegetables of 
heading 07.130 40
11062000 - Of sago or of roots or tubers of heading 07.14 0 40
11063000 - Of the products of Chapter 8 0 40
1107 Malt, whether or not roasted.
11071000 - Not roasted CA,NZ 0 40
11072000 - Roasted NZ 0 40
1108 Starches; inulin.
11081 - Starches:
11081100 -- Wheat starch 0 40
11081200 -- Maize (corn) starch 0 40
11081300 -- Potato starch 0 40
11081400 -- Manioc (cassava) starch 0 40
11081900 -- Other starches 0 40
11082000 - Inulin 0 40
1109 Wheat gluten, whether or not dried.
11090000 Wheat gluten, whether or not dried. 0 40
Page 22 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
12 Oil seeds and oleaginous fruits; miscellaneous 
grains, seeds and fruit; industrial or medicinal 
plants; straw and fodder
1201 Soya beans, whether or not broken.
12010000 Soya beans, whether or not broken. CA 0 40
1202 Ground-nuts, not roasted or otherwise cooked, 
whether or not shelled or broken.
12021000 - In shell 0 40
12022000 - Shelled, whether or not broken 0 40
1203 Copra.
12030000 Copra. 0 40
1204 Linseed, whether or not broken.
12040000 Linseed, whether or not broken. CA 0 40
1205 Rape or colza seeds, whether or not broken.
12051000 - Low erucic acid rape or colza seeds CA 0 40
12059000 - Other CA 0 40
1206 Sunflower seeds, whether or not broken.
12060000 Sunflower seeds, whether or not broken. 0 40
1207 Other oil seeds and oleaginous fruits, whether 
or not broken.
12072000 - Cotton seeds 0 40
12074000 - Sesamum seeds 0 40
12075000 - Mustard seeds CA 0 40
12079 - Other:
12079100 -- Poppy seeds 0 40
12079900 -- Other 0 40
1208 Flours and meals of oil seeds or oleaginous 
fruits, other than those of mustard.
12081000 - Of soya beans 0 40
12089000 - Other 0 40
1209 Seeds, fruit and spores, of a kind used for 
sowing.
12091000 - Sugar beet seed NZ 0 40
12092 - Seeds of forage plants:
12092100 -- Lucerne (alfalfa) seed NZ 0 40
Page 23 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
12092200 -- Clover (Trifolium spp.) seed NZ 0 40
12092300 -- Fescue seed NZ 0 40
12092400 -- Kentucky blue grass (Poa pratensis L.) seed NZ 0 40
12092500 -- Rye grass (Lolium multiflorum Lam., Lolium 
perenne L.) seedNZ 0 40
12092900 -- Other NZ 0 40
12093000 - Seeds of herbaceous plants cultivated 
principally for their flowersNZ 0 40
12099 - Other:
12099100 -- Vegetable seeds NZ 0 40
12099900 -- Other NZ 0 40
1210 Hop cones, fresh or dried, whether or not 
ground, powdered or in the form of pellets; 
lupulin.
12101000 - Hop cones, neither ground nor powdered nor 
in the form of pellets0 40
12102000 - Hop cones, ground, powdered or in the form of 
pellets; lupulin0 40
1211 Plants and parts of plants (including seeds and 
fruits), of a kind used primarily in perfumery, in 
pharmacy or for insecticidal, fungicidal or 
similar purposes, fresh or dried, whether or not 
cut, crushed or powdered.
12112000 - Ginseng roots 0 40
12113000 - Coca leaf 0 40
12114000 - Poppy straw 0 40
12119000 - Other 0 40
1212 Locust beans, seaweeds and other algae, sugar 
beet and sugar cane, fresh, chilled, frozen or 
dried, whether or not ground; fruit stones and 
kernels and other vegetable products (including 
unroasted chicory roots of the variety Cichorium 
intybus sativum) of a kind used primarily for 
human consumption, not elsewhere specified or 
included.
12122000 - Seaweeds and other algae 0 40
12129 - Other:
12129100 -- Sugar beet 0 40
Page 24 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
12129900 -- Other 0 40
1213 Cereal straw and husks, unprepared, whether 
or not chopped, ground, pressed or in the form 
of pellets.
12130000 Cereal straw and husks, unprepared, whether 
or not chopped, ground, pressed or in the form 
of pellets.0 40
1214 Swedes, mangolds, fodder roots, hay, lucerne 
(alfalfa), clover, sainfoin, forage kale, lupines, 
vetches and similar forage products, whether or 
not in the form of pellets.
12141000 - Lucerne (alfalfa) meal and pellets 0 40
12149000 - Other AU 0 40
13 Lac; gums, resins and other vegetable saps 
and extracts
1301 Lac; natural gums, resins, gum-resins and 
oleoresins (for example, balsams).
13012000 - Gum Arabic 0 40
13019000 - Other 0 40
1302 Vegetable saps and extracts; pectic 
substances, pectinates and pectates; agar-agar 
and other mucilages and thickeners, whether or 
not modified, derived from vegetable products.
13021 - Vegetable saps and extracts:
13021100 -- Opium 0 40
13021200 -- Of liquorice 0 40
13021300 -- Of hops 0 40
13021900 -- Other 0 40
13022000 - Pectic substances, pectinates and pectates 0 40
13023 - Mucilages and thickeners, whether or not 
modified, derived from vegetable products:
13023100 -- Agar-agar 0 40
13023200 -- Mucilages and thickeners, whether or not 
modified, derived from locust beans, locust 
bean seeds or guar seeds0 40
13023900 -- Other 0 40
14 Vegetable plaiting materials; vegetable 
products not elsewhere specified or included
Page 25 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
1401 Vegetable materials of a kind used primarily for 
plaiting (for example, bamboos, rattans, reeds, 
rushes, osier, raffia, cleaned, bleached or dyed 
cereal straw, and lime bark).
14011000 - Bamboos 0 40
14012000 - Rattans 0 40
14019000 - Other 0 40
1404 Vegetable products not elsewhere specified or 
included.
14042000 - Cotton linters 0 40
14049000 - Other 0 40
15 Animal or vegetable fats and oils and their 
cleavage products; prepared edible fats; animal 
or vegetable waxes
1501 Pig fat (including lard) and poultry fat, other 
than that of heading 02.09 or 15.03.
15010000 Pig fat (including lard) and poultry fat, other 
than that of heading 02.09 or 15.03.0 40
1502 Fats of bovine animals, sheep or goats, other 
than those of heading 15.03.
15020000 Fats of bovine animals, sheep or goats, other 
than those of heading 15.03.NZ 0 40
1503 Lard stearin, lard oil, oleostearin, oleo-oil and 
tallow oil, not emulsified or mixed or otherwise 
prepared.
15030000 Lard stearin, lard oil, oleostearin, oleo-oil and 
tallow oil, not emulsified or mixed or otherwise 
prepared.0 40
1504 Fats and oils and their fractions, of fish or 
marine mammals, whether or not refined, but 
not chemically modified.
15043000 - Fats and oils and their fractions, of marine 
mammals0 40
1505 Wool grease and fatty substances derived 
therefrom (including lanolin).
15050000 Wool grease and fatty substances derived 
therefrom (including lanolin).0 40
1506 Other animal fats and oils and their fractions, 
whether or not refined, but not chemically 
modified.
Page 26 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
15060000 Other animal fats and oils and their fractions, 
whether or not refined, but not chemically 
modified.0 40
1507 Soya-bean oil and its fractions, whether or not 
refined, but not chemically modified.
15071000 - Crude oil, whether or not degummed 0 40
15079000 - Other 0 40
1508 Ground-nut oil and its fractions, whether or not 
refined, but not chemically modified.
15081000 - Crude oil 0 40
15089000 - Other 0 40
1509 Olive oil and its fractions, whether or not 
refined, but not chemically modified.
15091000 - Virgin 0 40
15099000 - Other 0 40
1510 Other oils and their fractions, obtained solely 
from olives, whether or not refined, but not 
chemically modified, including blends of these 
oils or fractions with oils or fractions of heading 
15.09.
15100000 Other oils and their fractions, obtained solely 
from olives, whether or not refined, but not 
chemically modified, including blends of these 
oils or fractions with oils or fractions of heading 
15.09.0 40
1511 Palm oil and its fractions, whether or not 
refined, but not chemically modified.
15111000 - Crude oil 0 40
15119000 - Other 0 40
1512 Sunflower-seed, safflower or cotton-seed oil 
and fractions thereof, whether or not refined, 
but not chemically modified.
15121 - Sunflower-seed or safflower oil and fractions 
thereof:
15121100 -- Crude oil 0 40
15121900 -- Other 0 40
15122 - Cotton-seed oil and its fractions:
15122100 -- Crude oil, whether or not gossypol has been 
removed0 40
Page 27 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
15122900 -- Other 0 40
1513 Coconut (copra), palm kernel or babassu oil 
and fractions thereof, whether or not refined, 
but not chemically modified.
15131 - Coconut (copra) oil and its fractions:
15131100 -- Crude oil 0 40
15131900 -- Other 0 40
15132 - Palm kernel or babassu oil and fractions 
thereof:
15132100 -- Crude oil 0 40
15132900 -- Other 0 40
1514 Rape, colza or mustard oil and fractions 
thereof, whether or not refined, but not 
chemically modified.
15141 - Low erucic acid rape or colza oil and its 
fractions:
15141100 -- Crude oil CA 0 40
15141900 -- Other CA 0 40
15149 - Other:
15149100 -- Crude oil CA 0 40
15149900 -- Other CA 0 40
1515 Other fixed vegetable fats and oils (including 
jojoba oil) and their fractions, whether or not 
refined, but not chemically modified.
15151 - Linseed oil and its fractions:
15151100 -- Crude oil 0 40
15151900 -- Other 0 40
15152 - Maize (corn) oil and its fractions:
15152100 -- Crude oil 0 40
15152900 -- Other 0 40
15153000 - Castor oil and its fractions 0 40
15155000 - Sesame oil and its fractions 0 40
15159000 - Other 0 40
1516 Animal or vegetable fats and oils and their 
fractions, partly or wholly hydrogenated, inter-
esterified, re-esterified or elaidinised, whether 
or not refined, but not further prepared.
Page 28 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
15161000 - Animal fats and oils and their fractions 0 40
15162000 - Vegetable fats and oils and their fractions 0 40
1517 Margarine; edible mixtures or preparations of 
animal or vegetable fats or oils or of fractions of 
different fats or oils of this Chapter, other than 
edible fats or oils or their fractions of heading 
15.16.
15171000 - Margarine, excluding liquid margarine AU,NZ 0 30
15179000 - Other 0 40
1518 Animal or vegetable fats and oils and their 
fractions, boiled, oxidised, dehydrated, 
sulphurised, blown, polymerised by heat in 
vacuum or in inert gas or otherwise chemically 
modified, excluding those of heading 15.16; 
inedible mixtures or preparations of animal or 
vegetable fats or oils or of fractions of different 
fats or oils of this Chapter, not elsewhere 
specified or included.
15180000 Animal or vegetable fats and oils and their 
fractions, boiled, oxidised, dehydrated, 
sulphurised, blown, polymerised by heat in 
vacuum or in inert gas or otherwise chemically 
modified, excluding those of heading 15.16; 
inedible mixtures or preparations of animal or 
vegetable fats or oils or of fractions of different 
fats or oils of this Chapter, not elsewhere 
specified or included.0 40
1520 Glycerol, crude; glycerol waters and glycerol 
lyes.
15200000 Glycerol, crude; glycerol waters and glycerol 
lyes.0 40
1521 Vegetable waxes (other than triglycerides), 
beeswax, other insect waxes and spermaceti, 
whether or not refined or coloured.
15211000 - Vegetable waxes 0 40
15219000 - Other 0 40
1522 Degras; residues resulting from the treatment of 
fatty substances or animal or vegetable waxes.
15220000 Degras; residues resulting from the treatment of 
fatty substances or animal or vegetable waxes.0 40
Page 29 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
16 Preparations of meat, of fish or of crustaceans, 
molluscs or other aquatic invertebrates
1601 Sausages and similar products, of meat, meat 
offal or blood; food preparations based on these 
products.
16010000 Sausages and similar products, of meat, meat 
offal or blood; food preparations based on these 
products.0 40
1602 Other prepared or preserved meat, meat offal 
or blood.
16021000 - Homogenised preparations 0 40
16022000 - Of liver of any animal 0 40
16023 - Of poultry of heading 01.05:
16023100 -- Of turkeys 0 40
16023200 -- Of fowls of the species Gallus domesticus 0 40
16023900 -- Other 0 40
16024 - Of swine:
16024100 -- Hams and cuts thereof 0 40
16024200 -- Shoulders and cuts thereof 0 40
16024900 -- Other, including mixtures 0 40
16025000 - Of bovine animals 0 40
16029000 - Other, including preparations of blood of any 
animal0 40
1603 Extracts and juices of meat, fish or crustaceans, 
molluscs or other aquatic invertebrates.
16030010 - Of meat 0 40
17 Sugars and sugar confectionery
1701 Cane or beet sugar and chemically pure 
sucrose, in solid form.
17011 - Raw sugar not containing added flavouring or 
colouring matter:
17011100 -- Cane sugar AU 0 40
17011200 -- Beet sugar 0 40
17019 - Other:
17019100 -- Containing added flavouring or colouring 
matter0 40
17019900 -- Other AU 0 40
Page 30 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
1702 Other sugars, including chemically pure lactose, 
maltose, glucose and fructose, in solid form; 
sugar syrups not containing added flavouring or 
colouring matter; artificial honey, whether or not 
mixed with natural honey; caramel.
17021 - Lactose and lactose syrup:
17021100 -- Containing by weight 99% or more lactose, 
expressed as anhydrous lactose, calculated on 
the dry matter0 40
17021900 -- Other 0 40
17022000 - Maple sugar and maple syrup 0 40
17023000 - Glucose and glucose syrup, not containing 
fructose or containing in the dry state less than 
20% by weight of fructose0 40
17024000 - Glucose and glucose syrup, containing in the 
dry state at least 20 % but less than 50% by 
weight of fructose, excluding invert sugar0 40
17025000 - Chemically pure fructose 0 40
17026000 - Other fructose and fructose syrup, containing 
in the dry state more than 50% by weight of 
fructose, excluding invert sugar0 40
17029000 - Other, including invert sugar and other sugar 
and sugar syrup blends containing in the dry 
state 50% by weight of fructose0 40
1703 Molasses resulting from the extraction or 
refining of sugar.
17031000 - Cane molasses 0 40
17039000 - Other 0 40
1704 Sugar confectionery (including white chocolate), 
not containing cocoa.
17041000 - Chewing gum, whether or not sugar-coated 0 40
17049000 - Other 0 40
18 Cocoa and cocoa preparations
1801 Cocoa beans, whole or broken, raw or roasted.
18010000 Cocoa beans, whole or broken, raw or roasted. 0 40
1802 Cocoa shells, husks, skins and other cocoa 
waste.
18020000 Cocoa shells, husks, skins and other cocoa 
waste.0 40
Page 31 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
1803 Cocoa paste, whether or not defatted.
18031000 - Not defatted 0 40
18032000 - Wholly or partly defatted 0 40
1804 Cocoa butter, fat and oil.
18040000 Cocoa butter, fat and oil. 0 40
1805 Cocoa powder, not containing added sugar or 
other sweetening matter.
18050000 Cocoa powder, not containing added sugar or 
other sweetening matter.0 40
1806 Chocolate and other food preparations 
containing cocoa.
18061000 - Cocoa powder, containing added sugar or 
other sweetening matter0 40
18062000 - Other preparations in blocks, slabs or bars 
weighing more than 2 kg or in liquid, paste, 
powder, granular or other bulk form in 
containers or immediate packings, of a content 
exceeding 2 kg0 40
18063 - Other, in blocks, slabs or bars:
18063100 -- Filled 0 40
18063200 -- Not filled 0 40
18069000 - Other 0 40
19 Preparations of cereals, flour, starch or milk; 
pastrycooks' products
1901 Malt extract; food preparations of flour, groats, 
meal, starch or malt extract, not containing 
cocoa or containing less than 40% by weight of 
cocoa calculated on a totally defatted basis, not 
elsewhere specified or included; food 
preparations of goods of headings 04.01 to 
04.04, not containing cocoa or containing less 
than 5% by weight of cocoa calculated on a 
totally defatted basis, not elsewhere specified or 
included.
19011000 - Preparations for infant use, put up for retail 
saleNZ 0 40
19012000 - Mixes and doughs for the preparation of 
bakers' wares of heading 19.05NZ 0 40
19019000 - Other AU,NZ 0 40
Page 32 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
1902 Pasta, whether or not cooked or stuffed (with 
meat or other substances) or otherwise 
prepared, such as spaghetti, macaroni, 
noodles, lasagne, gnocchi, ravioli, cannelloni; 
couscous, whether or not prepared.
19021 - Uncooked pasta, not stuffed or otherwise 
prepared:
19021100 -- Containing eggs NZ 0 40
19021900 -- Other NZ 0 40
19022000 - Stuffed pasta, whether or not cooked or 
otherwise preparedNZ 0 40
19023000 - Other pasta NZ 0 40
19024000 - Couscous NZ 0 40
1903 Tapioca and substitutes therefor prepared from 
starch, in the form of flakes, grains, pearls, 
siftings or in similar forms.
19030000 Tapioca and substitutes therefor prepared from 
starch, in the form of flakes, grains, pearls, 
siftings or in similar forms.NZ 0 40
1904 Prepared foods obtained by the swelling or 
roasting of cereals or cereal products (for 
example, corn flakes); cereals (other than 
maize (corn)) in grain form or in the form of 
flakes or other worked grains (except flour, 
groats and meal), pre-cooked, or otherwise 
prepared, not elsewhere specified or included.
19041000 - Prepared foods obtained by the swelling or 
roasting of cereals or cereal productsNZ 0 40
19042000 - Prepared foods obtained from unroasted 
cereal flakes or from mixtures of unroasted 
cereal flakes and roasted cereal flakes or 
swelled cerealsNZ 0 40
19043000 - Bulgur wheat NZ 0 40
19049000 - Other NZ 0 40
1905 Bread, pastry, cakes, biscuits and other bakers' 
wares, whether or not containing cocoa; 
communion wafers, empty cachets of a kind 
suitable for pharmaceutical use, sealing wafers, 
rice paper and similar products.
19051000 - Crispbread AU, NZ 0 40
19052000 - Gingerbread and the like AU, NZ 0 40
Page 33 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
19053 - Sweet biscuits; waffles and wafers:
19053100 -- Sweet biscuits AU, NZ 0 40
19053200 -- Waffles and wafers AU, NZ 0 40
19054000 - Rusks, toasted bread and similar toasted 
productsAU, NZ 0 40
19059000 - Other AU, NZ 0 40
20 Preparations of vegetables, fruit, nuts or other 
parts of plants
2001 Vegetables, fruit, nuts and other edible parts of 
plants, prepared or preserved by vinegar or 
acetic acid.
20011000 - Cucumbers and gherkins 0 40
20019000 - Other 0 40
2002 Tomatoes prepared or preserved otherwise 
than by vinegar or acetic acid.
20021000 - Tomatoes, whole or in pieces 0 40
20029000 - Other 0 40
2003 Mushrooms and truffles, prepared or preserved 
otherwise than by vinegar or acetic acid.
20031000 - Mushrooms of the genus Agaricus 0 40
20032000 - Truffles 0 40
20039000 - Other 0 40
2004 Other vegetables prepared or preserved 
otherwise than by vinegar or acetic acid, frozen, 
other than products of heading 20.06.
20041000 - Potatoes CA,NZ 0 40
20049000 - Other vegetables and mixtures of vegetables NZ 0 40
2005 Other vegetables prepared or preserved 
otherwise than by vinegar or acetic acid, not 
frozen, other than products of heading 20.06.
20051000 - Homogenised vegetables NZ 0 40
20052000 - Potatoes NZ 0 40
20054000 - Peas (Pisum sativum) NZ 0 40
20055 - Beans (Vigna spp., Phaseolus spp.):
20055100 -- Beans, shelled NZ 0 40
20055900 -- Other NZ 0 40
Page 34 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
20056000 - Asparagus NZ 0 40
20057000 - Olives NZ 0 40
20058000 - Sweet corn (Zea mays var. saccharata) NZ 0 40
20059 - Other vegetables and mixtures of vegetables:
20059100 -- Bamboo shoots NZ 0 40
20059900 -- Other NZ 0 40
2006 Vegetables, fruit, nuts, fruit-peel and other parts 
of plants, preserved by sugar (drained, glacé or 
crystallised).
20060000 Vegetables, fruit, nuts, fruit-peel and other parts 
of plants, preserved by sugar (drained, glacé or 
crystallised).0 40
2007 Jams, fruit jellies, marmalades, fruit or nut 
purée and fruit or nut pastes, obtained by 
cooking, whether or not containing added sugar 
or other sweetening matter.
20071000 - Homogenised preparations 0 40
20079 - Other:
20079100 -- Citrus fruit 0 40
20079900 -- Other 0 40
2008 Fruit, nuts and other edible parts of plants, 
otherwise prepared or preserved, whether or 
not containing added sugar or other sweetening 
matter or spirit, not elsewhere specified or 
included.
20081 - Nuts, ground-nuts and other seeds, whether or 
not mixed together:
20081100 -- Ground-nuts 0 40
20081900 -- Other, including mixtures 0 40
20082000 - Pineapples 0 40
20083000 - Citrus fruit 0 40
20084000 - Pears 0 40
20085000 - Apricots 0 40
20086000 - Cherries 0 40
20087000 - Peaches, including nectarines 0 40
20088000 - Strawberries 0 40
Page 35 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
20089 - Other, including mixtures other than those of 
subheading 2008.19:
20089100 -- Palm hearts 0 65
20089200 -- Mixtures 0 65
20089900 -- Other 0 65
2009 Fruit juices (including grape must) and 
vegetable juices, unfermented and not 
containing added spirit, whether or not 
containing added sugar or other sweetening 
matter.
20091 - Orange juice:
20091100 -- Frozen 0 65
20091200 -- Not frozen, of a Brix value not exceeding 20 0 65
20091900 -- Other 0 65
20092 - Grapefruit (including pomelo) juice:
20092100 -- Of a Brix value not exceeding 20 0 65
20092900 -- Other 0 65
20093 - Juice of any other single citrus fruit:
20093100 -- Of a Brix value not exceeding 20 0 65
20093900 -- Other 0 65
20094 - Pineapple juice:
20094100 -- Of a Brix value not exceeding 20 0 65
20094900 -- Other 0 65
20095000 - Tomato juice 0 65
20096 - Grape juice (including grape must):
20096100 -- Of a Brix value not exceeding 30 0 65
20096900 -- Other 0 65
20097 - Apple juice:
20097100 -- Of a Brix value not exceeding 20 0 65
20097900 -- Other 0 65
20098000 - Juice of any other single fruit or vegetable 0 65
20099000 - Mixtures of juices 0 65
21 Miscellaneous edible preparations
Page 36 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
2101 Extracts, essences and concentrates, of coffee, 
tea or maté and preparations with a basis of 
these products or with a basis of coffee, tea or 
maté; roasted chicory and other roasted coffee 
substitutes, and extracts, essences and 
concentrates thereof.
21011 - Extracts, essences and concentrates, of 
coffee, and preparations with a basis of these 
extracts, essences or concentrates or with a 
basis of coffee:
21011100 -- Extracts, essences and concentrates 0 40
21011200 -- Preparations with a basis of extracts, 
essences or concentrates or with a basis of 
coffee0 40
21012000 - Extracts, essences and concentrates, of tea or 
maté, and preparations with a basis of these 
extracts, essences or concentrates or with a 
basis of tea or maté0 40
21013000 - Roasted chicory and other roasted coffee 
substitutes, and extracts, essences and 
concentrates thereof0 40
2102 Yeasts (active or inactive); other single-cell 
micro-organisms, dead (but not including 
vaccines of heading 30.02); prepared baking 
powders.
21021000 - Active yeasts 0 40
21022000 - Inactive yeasts; other single-cell micro-
organisms, dead0 40
21023000 - Prepared baking powders 0 40
2103 Sauces and preparations therefor; mixed 
condiments and mixed seasonings; mustard 
flour and meal and prepared mustard.
21031000 - Soya sauce US 0 15
21032000 - Tomato ketchup and other tomato sauces 0 40
21033000 - Mustard flour and meal and prepared mustard CA 0 40
21039000 - Other CA 0 40
2104 Soups and broths and preparations therefor; 
homogenised composite food preparations.
21041000 - Soups and broths and preparations therefor US 0 15
21042000 - Homogenised composite food preparations US 0 15
Page 37 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
2105 Ice cream and other edible ice, whether or not 
containing cocoa.
21050000 Ice cream and other edible ice, whether or not 
containing cocoa.NZ 0 65
2106 Food preparations not elsewhere specified or 
included.
21061000 - Protein concentrates and textured protein 
substancesNZ 0 40
21069000 - Other AU,NZ,US 0 15
22 Beverages, spirits and vinegar
2201 Waters, including natural or artificial mineral 
waters and aerated waters, not containing 
added sugar or other sweetening matter nor 
flavoured; ice and snow.
22011000 - Mineral waters and aerated waters 0 65
22019000 - Other 0 65
2202 Waters, including mineral waters and aerated 
waters, containing added sugar or other 
sweetening matter or flavoured, and other non-
alcoholic beverages, not including fruit or 
vegetable juices of heading 20.09.
22021000 - Waters, including mineral waters and aerated 
waters, containing added sugar or other 
sweetening matter or flavouredAU,NZ 0 75
22029000 - Other NZ 0 75
2203 Beer made from malt.
22030000 Beer made from malt. 75 2015 AU,EU27,US 0 80
2204 Wine of fresh grapes, including fortified wines; 
grape must other than that of heading 20.09.
22041000 - Sparkling wine 40 2013 AU,EU27,NZ,US 0 80
22042 - Other wine; grape must with fermentation 
prevented or arrested by the addition of alcohol:
22042100 -- In containers holding 2 l or less 40 2013 AU,EU27,NZ,US 0 80
22042900 -- Other 40 2013 AU,EU27,NZ,US 0 80
22043000 - Other grape must AU,EU27,NZ,US 0 210
2205 Vermouth and other wine of fresh grapes 
flavoured with plants or aromatic substances.
22051000 - In containers holding 2 l or less 40 2013 EU27,US 0 80
Page 38 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
22059000 - Other 40 2013 EU27,US 0 80
2206 Other fermented beverages (for example, cider, 
perry, mead); mixtures of fermented beverages 
and mixtures of fermented beverages and non-
alcoholic beverages, not elsewhere specified or 
included.
22060000 Other fermented beverages (for example, cider, 
perry, mead); mixtures of fermented beverages 
and mixtures of fermented beverages and non-
alcoholic beverages, not elsewhere specified or 
included.40 2013 US 0 80
2207 Undenatured ethyl alcohol of an alcoholic 
strength by volume of 80% vol or higher; ethyl 
alcohol and other spirits, denatured, of any 
strength.
22071000 - Undenatured ethyl alcohol of an alcoholic 
strength by volume of 80% vol or higherCA,US 0 40
22072000 - Ethyl alcohol and other spirits, denatured, of 
any strengthUS 0 40
2208 Undenatured ethyl alcohol of an alcoholic 
strength by volume of less than 80 % vol; 
spirits, liqueurs and other spirituous beverages.
22082000 - Spirits obtained by distilling grape wine or 
grape marc40 2013 EU27,NZ,US 0 80
22083000 - Whiskies 40 2013 CA,EU27,NZ,US 0 80
22084000 - Rum and other spirits obtained by distilling 
fermented sugar-cane products40 2013 EU27,NZ,US 0 80
22085000 - Gin and Geneva 40 2013 EU27,NZ,US 0 80
22086000 - Vodka 40 2013 EU27,NZ,US 0 80
22087000 - Liqueurs and cordials 40 2013 EU27,NZ,US 0 80
22089000 - Other 40 2013 EU27,NZ,US 0 80
2209 Vinegar and substitutes for vinegar obtained 
from acetic acid.
22090000 Vinegar and substitutes for vinegar obtained 
from acetic acid.0 40
23 Residues and waste from the food industries; 
prepared animal fodder
Page 39 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
2301 Flours, meals and pellets, of meat or meat offal, 
of fish or of crustaceans, molluscs or other 
aquatic invertebrates, unfit for human 
consumption; greaves.
23011000 - Flours, meals and pellets, of meat or meat 
offal; greaves0 40
2302 Bran, sharps and other residues, whether or not 
in the form of pellets, derived from the sifting, 
milling or other working of cereals or of 
leguminous plants.
23021000 - Of maize (corn) 0 40
23023000 - Of wheat 0 40
23024000 - Of other cereals 0 40
23025000 - Of leguminous plants 0 40
2303 Residues of starch manufacture and similar 
residues, beet-pulp, bagasse and other waste 
of sugar manufacture, brewing or distilling dregs 
and waste, whether or not in the form of pellets.
23031000 - Residues of starch manufacture and similar 
residues0 40
23032000 - Beet-pulp, bagasse and other waste of sugar 
manufacture0 40
23033000 - Brewing or distilling dregs and waste 0 40
2304 Oil-cake and other solid residues, whether or 
not ground or in the form of pellets, resulting 
from the extraction of soyabean oil.
23040000 Oil-cake and other solid residues, whether or 
not ground or in the form of pellets, resulting 
from the extraction of soyabean oil.CA 0 40
2305 Oil-cake and other solid residues, whether or 
not ground or in the form of pellets, resulting 
from the extraction of ground-nut oil.
23050000 Oil-cake and other solid residues, whether or 
not ground or in the form of pellets, resulting 
from the extraction of ground-nut oil.0 40
2306 Oil-cake and other solid residues, whether or 
not ground or in the form of pellets, resulting 
from the extraction of vegetable fats or oils, 
other than those of heading 23.04 or 23.05.
23061000 - Of cotton seeds 0 40
Page 40 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
23062000 - Of linseed 0 40
23063000 - Of sunflower seeds 0 40
23064 - Of rape or colza seeds:
23064100 -- Of low erucic acid rape or colza seeds CA 0 40
23064900 -- Other CA 0 40
23065000 - Of coconut or copra 0 40
23066000 - Of palm nuts or kernels 0 40
23069000 - Other 0 40
2307 Wine lees; argol.
23070000 Wine lees; argol. 0 40
2308 Vegetable materials and vegetable waste, 
vegetable residues and by-products, whether or 
not in the form of pellets, of a kind used in 
animal feeding, not elsewhere specified or 
included.
23080000 Vegetable materials and vegetable waste, 
vegetable residues and by-products, whether or 
not in the form of pellets, of a kind used in 
animal feeding, not elsewhere specified or 
included.0 40
2309 Preparations of a kind used in animal feeding.
23091000 - Dog or cat food, put up for retail sale CA 0 40
23099000 - Other AU 0 40
24 Tobacco and manufactured tobacco substitutes
2401 Unmanufactured tobacco; tobacco refuse.
24011000 - Tobacco, not stemmed/stripped 55 2013 CA 0 80
24012000 - Tobacco, partly or wholly stemmed/stripped 55 2013 CA 0 80
24013000 - Tobacco refuse 55 2013 CA 0 80
2402 Cigars, cheroots, cigarillos and cigarettes, of 
tobacco or of tobacco substitutes.
24021000 - Cigars, cheroots and cigarillos, containing 
tobacco55 2013 0 80
24022000 - Cigarettes containing tobacco 55 2013 0 80
24029000 - Other 55 2013 0 80
Page 41 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
2403 Other manufactured tobacco and manufactured 
tobacco substitutes; “homogenised” or 
“reconstituted” tobacco; tobacco extracts and 
essences.
24031000 - Smoking tobacco, whether or not containing 
tobacco substitutes  in any proportion40 2013 0 80
24039 - Other:
24039100 -- “Homogenised” or “reconstituted” tobacco 40 2013 0 80
24039900 -- Other 40 2013 0 80
29 Organic chemicals
2905 Acyclic alcohols and their halogenated, 
sulphonated, nitrated or nitrosated derivatives.
29054 - Other polyhydric alcohols:
29054300 -- Mannitol 0 35
29054400 -- D‑glucitol (sorbitol) 0 35
29054500 -- Glycerol 0 35
33 Essential oils and resinoids; perfumery, 
cosmetic or toilet preparations
3301 Essential oils (terpeneless or not), including 
concretes and absolutes; resinoids; extracted 
oleoresins; concentrates of essential oils in fats, 
in fixed oils, in waxes or the like, obtained by 
enfleurage or maceration; terpenic by-products 
of the deterpenation of essential oils; aqueous 
distillates and aqueous solutions of essential 
oils.
33011 - Essential oils of citrus fruit:
33011200 -- Of orange 0 40
33011300 -- Of lemon 0 40
33011900 -- Other 0 40
33012 - Essential oils other than those of citrus fruit:
33012400 -- Of peppermint (Mentha piperita) 0 40
33012500 -- Of other mints 0 40
33012900 -- Other 0 40
33013000 - Resinoids 0 40
33019000 - Other 0 40
Page 42 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
3302 Mixtures of odoriferous substances and 
mixtures (including alcoholic solutions) with a 
basis of one or more of these substances, of a 
kind used as raw materials in industry; other 
preparations based on odoriferous substances, 
of a kind used for the manufacture of beverages.
330210 - Of a kind used in the food or drink industries
33021090 -- Other preparations based on oderiferous 
substances, of a kind used in the manufacture 
of beverages0 40
35 Albuminoidal substances; modified starches; 
glues; enzymes
3501 Casein, caseinates and other casein 
derivatives; casein glues.
35011000 - Casein 0 35
35019000 - Other 0 35
3502 Albumins (including concentrates of two or 
more whey proteins, containing by weight more 
than 80% whey proteins, calculated on the dry 
matter), albuminates and other albumin 
derivatives.
35021 - Egg albumin:
35021100 -- Dried 0 35
35021900 -- Other 0 35
35022000 - Milk albumin, including concentrates of two or 
more whey proteins0 35
35029000 - Other 0 35
3503 Gelatin (including gelatin in rectangular 
(including square) sheets, whether or not 
surface-worked or coloured) and gelatin 
derivatives; isinglass; other glues of animal 
origin, excluding casein glues of heading 35.01.
35030000 Gelatin (including gelatin in rectangular 
(including square) sheets, whether or not 
surface-worked or coloured) and gelatin 
derivatives; isinglass; other glues of animal 
origin, excluding casein glues of heading 35.01.0 35
3504 Peptones and their derivatives; other protein 
substances and their derivatives, not elsewhere 
specified or included; hide powder, whether or 
not chromed.
Page 43 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
35040000 Peptones and their derivatives; other protein 
substances and their derivatives, not elsewhere 
specified or included; hide powder, whether or 
not chromed.0 35
3505 Dextrins and other modified starches (for 
example, pregelatinised or esterified starches); 
glues based on starches, or on dextrins or other 
modified starches.
35051000 - Dextrins and other modified starches 0 35
35052000 - Glues 0 35
38 Miscellaneous chemical products
3809 Finishing agents, dye carriers to accelerate the 
dyeing or fixing of dyestuffs and other products 
and preparations (for example, dressings and 
mordants), of a kind used in the textile, paper, 
leather or like industries, not elsewhere 
specified or included.
38091000 - With a basis of amylaceous substances 0 35
3823 Industrial monocarboxylic fatty acids; acid oils 
from refining; industrial fatty alcohols.
38231 - Industrial monocarboxylic fatty acids; acid oils 
from refining:
38231100 -- Stearic acid 0 35
38231200 -- Oleic acid NZ 0 35
38231300 -- Tall oil fatty acids NZ 0 35
38231900 -- Other NZ 0 35
38237000 - Industrial fatty alcohols NZ 0 35
3824 Prepared binders for foundry moulds or cores; 
chemical products and preparations of the 
chemical or allied industries (including those 
consisting of mixtures of natural products), not 
elsewhere specified or included.
38246000 - Sorbitol other than that of subheading 2905.44 NZ 0 35
41 Raw hides and skins (other than furskins) and 
leather
4101 Raw hides and skins of bovine (including 
buffalo) or equine animals (fresh, or salted, 
dried, limed, pickled or otherwise preserved, but 
not tanned, parchment-dressed or further 
prepared), whether or not dehaired or split.
Page 44 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
41012000 - Whole hides and skins, of a weight per skin 
not exceeding 8 kg when simply dried, 10 kg 
when dry-salted, or 16 kg when fresh, wet-
salted or otherwise preserved0 40
41015000 - Whole hides and skins, of a weight exceeding 
16 kg0 40
41019000 - Other, including butts, bends and bellies 0 40
4102 Raw skins of sheep or lambs (fresh, or salted, 
dried, limed, pickled or otherwise preserved, but 
not tanned, parchment-dressed or further 
prepared), whether or not with wool on or split, 
other than those excluded by Note 1 (c) to this 
Chapter.
41021000 - With wool on 0 40
41022 - Without wool on:
41022100 -- Pickled 0 40
41022900 -- Other 0 40
4103 Other raw hides and skins (fresh, or salted, 
dried, limed, pickled or otherwise preserved, but 
not tanned, parchment-dressed or further 
prepared), whether or not dehaired or split, 
other than those excluded by Note 1 (b) or 1 (c) 
to this Chapter.
41032000 - Of reptiles 0 40
41033000 - Of swine 0 40
41039000 - Other 0 40
43 Furskins and artificial fur; manufactures thereof
4301 Raw furskins (including heads, tails, paws and 
other pieces or cuttings, suitable for furriers' 
use), other than raw hides and skins of heading 
41.01, 41.02 or 41.03.
43011000 - Of mink, whole, with or without head, tail or 
paws0 40
43013000 - Of lamb, the following: Astrakhan, Broadtail, 
Caracul, Persian and similar lamb, Indian, 
Chinese, Mongolian or Tibetan lamb, whole, 
with or without head, tail or paws0 40
43016000 - Of fox, whole, with or without head, tail or paws 0 40
43018000 - Other furskins, whole, with or without head, tail 
or paws0 40
Page 45 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
43019000 - Heads, tails, paws and other pieces or 
cuttings, suitable for furriers' use0 40
50 Silk
5001 Silk-worm cocoons suitable for reeling.
50010000 Silk-worm cocoons suitable for reeling. 0 35
5002 Raw silk (not thrown).
50020000 Raw silk (not thrown). 0 35
5003 Silk waste (including cocoons unsuitable for 
reeling, yarn waste and garnetted stock).
50030000 Silk waste (including cocoons unsuitable for 
reeling, yarn waste and garneted stock).0 35
51 Wool, fine or coarse animal hair; horsehair yarn 
and woven fabric
5101 Wool, not carded or combed.
51011 - Greasy, including fleece-washed wool:
51011100 -- Shorn wool 0 35
51011900 -- Other 0 35
51012 - Degreased, not carbonised:
51012100 -- Shorn wool 0 35
51012900 -- Other 0 35
51013000 - Carbonised 0 35
5102 Fine or coarse animal hair, not carded or 
combed.
51021 - Fine animal hair:
51021100 -- Of Kashmir (cashmere) goats 0 35
51021900 -- Other 0 35
51022000 - Coarse animal hair 0 35
5103 Waste of wool or of fine or coarse animal hair, 
including yarn waste but excluding garnetted 
stock.
51031000 - Noils of wool or of fine animal hair 0 35
51032000 - Other waste of wool or of fine animal hair 0 35
51033000 - Waste of coarse animal hair 0 35
52 Cotton
5201 Cotton, not carded or combed.
Page 46 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
52010000 Cotton, not carded or combed. 0 35
5202 Cotton waste (including yarn waste and 
garnetted stock).
52021000 - Yarn waste (including thread waste) 0 35
52029 - Other:
52029100 -- Garnetted stock 0 35
52029900 -- Other 0 35
5203 Cotton, carded or combed.
52030000 Cotton, carded or combed. 0 35
53 Other vegetable textile fibres; paper yarn and 
woven fabrics of paper yarn
5301 Flax, raw or processed but not spun; flax tow 
and waste (including yarn waste and garnetted 
stock).
53011000 - Flax, raw or retted 0 35
53012 - Flax, broken, scutched, hackled or otherwise 
processed, but not spun:
53012100 -- Broken or scutched 0 35
53012900 -- Other 0 35
53013000 - Flax tow and waste 0 35
5302 True hemp (Cannabis sativa L.), raw or 
processed but not spun; tow and waste of true 
hemp (including yarn waste and garnetted 
stock).
53021000 - True hemp, raw or retted 0 35
53029000 - Other 0 35
Page 47 WT/ACC/SPEC/VUT/8/Rev.1/Add.1Schedule ____ - Republic of Vanuatu
PART I - MOST-FAVOURED-NATION TARIFF
SECTION I - B  Tariff Quotas
Description of 
products Tariff item 
number Initial quota 
quantity and in-
quota tariff rateFinal quota 
quantity and 
inquota tariff rate Initial 
negotiating right Implementation 
period from/toOther terms and 
conditions
Page 48 WT/ACC/SPEC/VUT/8/Rev.1/Add.1Schedule ____ - Republic of Vanuatu
This Schedule is authentic only in the English language
PART I - MOST-FAVOURED-NATION TARIFF
SECTION II - Other Products
Note --The "final bound rate" of duty, if differing from the "bound rate at date of accession", will be implemented according to the date specified in the "implemention" column 
(referring to 1 January of the year indicated).  All reductions will be implemented in equal annual staged reductions.   
HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
03 Fish and crustaceans, molluscs and other 
aquatic invertebrates
0301 Live fish.
03011000 - Ornamental fish NZ 0 65
03019 - Other live fish:
03019100 -- Trout (Salmo trutta, Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus 
aguabonita, Oncorhynchus gilae, 
Oncorhynchus apache and Oncorhynchus 
chrysogaster)NZ 0 65
03019200 -- Eels (Anguilla spp.) NZ 0 65
03019300 -- Carp NZ 0 65
03019400 -- Bluefin tunas (Thunnus thynnus) NZ 0 65
03019500 -- Southern bluefin tunas (Thunnus maccoyii) NZ 0 65
03019900 -- Other NZ 0 65
0302 Fish, fresh or chilled, excluding fish fillets 
and other fish meat of heading 03.04.
03021 - Salmonidae, excluding livers and roes:
03021100 -- Trout (Salmo trutta, Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus 
aguabonita, Oncorhynchus gilae, 
Oncorhynchus apache and Oncorhynchus 
chrysogaster)NZ 0 65
Page 49 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
03021200 -- Pacific salmon (Oncorhynchus nerka, 
Oncorhynchus gorbuscha, Oncorhynchus 
keta, Oncorhynchus tschawytscha, 
Oncorhynchus kisutch, Oncorhynchus 
masou and Oncorhynchus rhodurus), 
Atlantic salmon (Salmo salar) and Danube 
salmon (Hucho hucho)NZ 0 65
03021900 -- Other NZ 0 65
03022 - Flat fish (Pleuronectidae, Bothidae, 
Cynoglossidae, Soleidae, Scophthalmidae 
and Citharidae), excluding livers and roes:
03022100 -- Halibut (Reinhardtius hippoglossoides, 
Hippoglossus hippoglossus, Hippoglossus 
stenolepis)NZ 0 65
03022200 -- Plaice (Pleuronectes platessa) NZ 0 65
03022300 -- Sole (Solea spp.) NZ 0 65
03022900 -- Other NZ 0 65
03023 - Tunas (of the genus Thunnus), skipjack or 
stripe-bellied bonito (Euthynnus 
(Katsuwonus) pelamis), excluding livers and 
roes:
03023100 -- Albacore or longfinned tunas (Thunnus 
alalunga)NZ 0 65
03023200 -- Yellowfin tunas (Thunnus albacares) NZ 0 65
03023300 -- Skipjack or stripe-bellied bonito NZ 0 65
03023400 -- Bigeye tunas (Thunnus obesus) NZ 0 65
03023500 -- Bluefin tunas (Thunnus thynnus) NZ 0 65
03023600 -- Southern bluefin tunas (Thunnus maccoyii) NZ 0 65
03023900 -- Other NZ 0 65
03024000 - Herrings (Clupea harengus, Clupea 
pallasii), excluding livers and roesNZ 0 65
03025000 - Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus), excluding livers and roesNZ 0 65
03026 - Other fish, excluding livers and roes:
03026100 -- Sardines (Sardina pilchardus, Sardinops 
spp.), sardinella (Sardinella spp.), brisling or 
sprats (Sprattus sprattus)NZ 0 65
03026200 -- Haddock (Melanogrammus aeglefinus) NZ 0 65
03026300 -- Coalfish (Pollachius virens) NZ 0 65
Page 50 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
03026400 -- Mackerel (Scomber scombrus, Scomber 
australasicus, Scomber japonicus)NZ 0 65
03026500 -- Dogfish and other sharks NZ 0 65
03026600 -- Eels (Anguilla spp.) NZ 0 65
03026700 -- Swordfish (Xiphias gladius) NZ 0 65
03026800 -- Toothfish (Dissostichus spp.) NZ 0 65
03026900 -- Other NZ 0 65
03027000 - Livers and roes NZ 0 65
0303 Fish, frozen, excluding fish fillets and other 
fish meat of heading 03.04.
03031 - Pacific salmon (Oncorhynchus nerka, 
Oncorhynchus gorbuscha, Oncorhynchus 
keta, Oncorhynchus tschawytscha, 
Oncorhynchus kisutch, Oncorhynchus 
masou and Oncorhynchus rhodurus), 
excluding livers and roes:
03031100 -- Sockeye salmon (red salmon) 
(Oncorhynchus nerka)NZ 0 65
03031900 -- Other NZ 0 65
03032 - Other salmonidae, excluding livers and 
roes:
03032100 -- Trout (Salmo trutta, Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus 
aguabonita, Oncorhynchus gilae, 
Oncorhynchus apache and Oncorhynchus 
chrysogaster)NZ 0 65
03032200 -- Atlantic salmon (Salmo salar) and Danube 
salmon (Hucho hucho)NZ 0 65
03032900 -- Other NZ 0 65
03033 - Flat fish (Pleuronectidae, Bothidae, 
Cynoglossidae, Soleidae, Scophthalmidae 
and Citharidae), excluding livers and roes:
03033100 -- Halibut (Reinhardtius hippoglossoides, 
Hippoglossus hippoglossus, Hippoglossus 
stenolepis)NZ 0 65
03033200 -- Plaice (Pleuronectes platessa) NZ 0 65
03033300 -- Sole (Solea spp.) NZ 0 65
03033900 -- Other NZ 0 65
Page 51 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
03034 - Tunas (of the genus Thunnus), skipjack or 
stripe-bellied bonito (Euthynnus 
(Katsuwonus) pelamis), excluding livers and 
roes:
03034100 -- Albacore or longfinned tunas (Thunnus 
alalunga)NZ 0 65
03034200 -- Yellowfin tunas (Thunnus albacares) NZ 0 65
03034300 -- Skipjack or strip-bellied bonito NZ 0 65
03034400 -- Bigeye tunas (Thunnus obesus) NZ 0 65
03034500 -- Bluefin tunas (Thunnus thynnus) NZ 0 65
03034600 -- Southern bluefin tunas (Thunnus maccoyii) NZ 0 65
03034900 -- Other NZ 0 65
03035 - Herrings (Clupea harengus, Clupea 
pallasii) and cod (Gadus morhua, Gadus 
ogac, Gadus macrocephalus), excluding 
livers and roes:
03035100 -- Herrings (Clupea harengus, Clupea 
pallasii)NZ 0 65
03035200 -- Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus)NZ 0 65
03036 - Swordfish (Xiphias gladius) and toothfish 
(Dissostichus spp.), excluding livers and 
roes:
03036100 -- Swordfish (Xiphias gladius) NZ 0 65
03036200 -- Toothfish (Dissostichus spp.) NZ 0 65
03037 - Other fish, excluding livers and roes:
03037100 -- Sardines (Sardina pilchardus, Sardinops 
spp.), sardinella (Sardinella spp.), brisling or 
sprats (Sprattus sprattus)NZ 0 65
03037200 -- Haddock (Melanogrammus aeglefinus) NZ 0 65
03037300 -- Coalfish (Pollachius virens) NZ 0 65
03037400 -- Mackerel (Scomber scombrus, Scomber 
australasicus, Scomber japonicus)NZ 0 65
03037500 -- Dogfish and other sharks NZ 0 65
03037600 -- Eels (Anguilla spp.) NZ 0 65
03037700 -- Sea bass (Dicentrarchus labrax, 
Dicentrarchus punctatus)NZ 0 65
03037800 -- Hake (Merluccius spp., Urophycis spp.) NZ 0 65
Page 52 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
03037900 -- Other NZ 0 65
03038000 - Livers and roes NZ 0 65
0304 Fish fillets and other fish meat (whether or 
not minced), fresh, chilled or frozen.
03041 - Fresh or chilled:
03041100 -- Swordfish (Xiphias gladius) NZ 0 65
03041200 -- Toothfish (Dissostichus spp.) NZ 0 65
03041900 -- Other NZ 0 65
03042 - Frozen fillets:
03042100 -- Swordfish (Xiphias gladius) NZ 0 65
03042200 -- Toothfish (Dissostichus spp.) NZ 0 65
03042900 -- Other NZ 0 65
03049 - Other:
03049100 -- Swordfish (Xiphias gladius) NZ 0 65
03049200 -- Toothfish (Dissostichus spp.) NZ 0 65
03049900 -- Other NZ 0 65
0305 Fish, dried, salted or in brine; smoked fish, 
whether or not cooked before or during the 
smoking process; flours, meals and pellets 
of fish, fit for human consumption.
03051000 - Flours, meals and pellets of fish, fit for 
human consumptionNZ 0 65
03052000 - Livers and roes of fish, dried, smoked, 
salted or in brineNZ 0 65
03053000 - Fish fillets, dried, salted or in brine, but not 
smokedNZ 0 65
03054 - Smoked fish, including fillets:
03054100 -- Pacific salmon (Oncorhynchus nerka, 
Oncorhynchus gorbuscha, Oncorhynchus 
keta, Oncorhynchus tschawytscha, 
Oncorhynchus kisutch, Oncorhynchus 
masou and Oncorhynchus rhodurus), 
Atlantic salmon (Salmo salar) and Danube 
salmon (Hucho hucho)NZ 0 65
03054200 -- Herrings (Clupea harengus, Clupea 
pallasii)NZ 0 65
03054900 -- Other NZ 0 65
Page 53 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
03055 - Dried fish, whether or not salted but not 
smoked:
03055100 -- Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus)NZ 0 65
03055900 -- Other NZ 0 65
03056 - Fish, salted but not dried or smoked and 
fish in brine:
03056100 -- Herrings (Clupea harengus, Clupea 
pallasii)NZ 0 65
03056200 -- Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus)NZ 0 65
03056300 -- Anchovies (Engraulis spp.) NZ 0 65
03056900 -- Other NZ 0 65
0306 Crustaceans, whether in shell or not, live, 
fresh, chilled, frozen, dried, salted or in 
brine; crustaceans, in shell, cooked by 
steaming or by boiling in water, whether or 
not chilled, frozen, dried, salted or in brine; 
flours, meals and pellets of crustaceans, fit 
for human consumption.
03061 - Frozen:
03061100 -- Rock lobster and other sea crawfish 
(Palinurus spp., Panulirus spp., Jasus spp.)NZ 0 65
03061200 -- Lobsters (Homarus spp.) NZ 0 65
03061300 -- Shrimps and prawns NZ 0 65
03061400 -- Crabs NZ 0 65
03061900 -- Other, including flours, meals and pellets 
of crustaceans, fit for human consumptionNZ 0 85
03062 - Not frozen:
03062100 -- Rock lobster and other sea crawfish 
(Palinurus spp., Panulirus spp., Jasus spp.)NZ 0 65
03062200 -- Lobsters (Homarus spp.) NZ 0 65
03062300 -- Shrimps and prawns NZ 0 65
03062400 -- Crabs NZ 0 65
03062900 -- Other, including flours, meals and pellets 
of crustaceans, fit for human consumptionNZ 0 65
Page 54 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
0307 Molluscs, whether in shell or not, live, fresh, 
chilled, frozen, dried, salted or in brine; 
aquatic invertebrates other than crustaceans 
and molluscs, live, fresh, chilled, frozen, 
dried, salted or in brine; flours, meals and 
pellets of aquatic invertebrates other than 
crustaceans, fit for human consumption.
03071000 - Oysters NZ 0 65
03072 - Scallops, including queen scallops, of the 
genera Pecten, Chlamys or Placopecten:
03072100 -- Live, fresh or chilled NZ 0 65
03072900 -- Other NZ 0 65
03073 - Mussels (Mytilus spp., Perna spp.):
03073100 -- Live, fresh or chilled NZ 0 65
03073900 -- Other NZ 0 65
03074 - Cuttle fish (Sepia officinalis, Rossia 
macrosoma, Sepiola spp.) and squid 
(Ommastrephes spp., Loligo spp., 
Nototodarus spp., Sepioteuthis spp.):
03074100 -- Live, fresh or chilled NZ 0 65
03074900 -- Other NZ 0 65
03075 - Octopus (Octopus spp.):
03075100 -- Live, fresh or chilled NZ 0 65
03075900 -- Other NZ 0 65
03076000 - Snails, other than sea snails NZ 0 65
03079 - Other, including flours, meals and pellets of 
aquatic invertebrates other than 
crustaceans, fit for human consumption :
03079100 -- Live, fresh or chilled NZ 0 65
03079900 -- Other NZ 0 65
05 Products of animal origin, not elsewhere 
specified or included
0508 Coral and similar materials, unworked or 
simply prepared but not otherwise worked; 
shells of molluscs, crustaceans or 
echinoderms and cuttle-bone, unworked or 
simply prepared but not cut to shape, 
powder and waste thereof.
Page 55 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
05080000 Coral and similar materials, unworked or 
simply prepared but not otherwise worked; 
shells of molluscs, crustaceans or 
echinoderms and cuttle-bone, unworked or 
simply prepared but not cut to shape, 
powder and waste thereof.0 40
0511 Animal products not elsewhere specified or 
included; dead animals of Chapter 1 or 3, 
unfit for human consumption.
05119 - Other:
05119100 -- Products of fish or crustaceans, molluscs 
or other aquatic invertebrates; dead animals 
of Chapter 30 40
051199 -- Other
05119910 --- Natural sponges of animal origin 0 40
15 Animal or vegetable fats and oils and their 
cleavage products; prepared edible fats; 
animal or vegetable waxes
1504 Fats and oils and their fractions, of fish or 
marine mammals, whether or not refined, but 
not chemically modified.
15041000 - Fish-liver oils and their fractions 0 40
15042000 - Fats and oils and their fractions, of fish, 
other than liver oils0 40
16 Preparations of meat, of fish or of 
crustaceans, molluscs or other aquatic 
invertebrates
1603 Extracts and juices of meat, fish or 
crustaceans, molluscs or other aquatic 
invertebrates.
16030090 - Other 0 40
1604 Prepared or preserved fish; caviar and 
caviar substitutes prepared from fish eggs.
16041 - Fish, whole or in pieces, but not minced:
16041100 -- Salmon 0 40
16041200 -- Herrings 0 40
16041300 -- Sardines, sardinella and brisling or sprats US 0 30
16041400 -- Tunas, skipjack and bonito (Sarda spp.) 0 40
16041500 -- Mackerel 0 40
Page 56 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
16041600 -- Anchovies 0 40
16041900 -- Other 0 40
16042000 - Other prepared or preserved fish 0 40
16043000 - Caviar and caviar substitutes 0 40
1605 Crustaceans, molluscs and other aquatic 
invertebrates, prepared or preserved.
16051000 - Crab 0 40
16052000 - Shrimps and prawns 0 40
16053000 - Lobster 0 40
16054000 - Other crustaceans 0 40
16059000 - Other 0 40
23 Residues and waste from the food 
industries; prepared animal fodder
2301 Flours, meals and pellets, of meat or meat 
offal, of fish or of crustaceans, molluscs or 
other aquatic invertebrates, unfit for human 
consumption; greaves.
23012000 - Flours, meals and pellets, of fish or of 
crustaceans, molluscs or other aquatic 
invertebrates0 40
25 Salt; sulphur; earths and stone; plastering 
materials, lime and cement
2501 Salt (including table salt and denatured salt) 
and pure sodium chloride, whether or not in 
aqueous solution or containing added anti-
caking or free-flowing agents; sea water.
25010000 Salt (including table salt and denatured salt) 
and pure sodium chloride, whether or not in 
aqueous solution or containing added anti-
caking or free-flowing agents; sea water.0 40
2502 Unroasted iron pyrites.
25020000 Unroasted iron pyrites. 0 40
2503 Sulphur of all kinds, other than sublimed 
sulphur, precipitated sulphur and colloidal 
sulphur.
25030000 Sulphur of all kinds, other than sublimed 
sulphur, precipitated sulphur and colloidal 
sulphur.0 40
2504 Natural graphite.
Page 57 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
25041000 - In powder or in flakes 0 40
25049000 - Other 0 40
2505 Natural sands of all kinds, whether or not 
coloured, other than metalbearing sands of 
Chapter 26.
25051000 - Silica sands and quartz sands 0 40
25059000 - Other 0 40
2506 Quartz (other than natural sands); quartzite, 
whether or not roughly trimmed or merely 
cut, by sawing or otherwise, into blocks or 
slabs of a rectangular (including square) 
shape.
25061000 - Quartz 0 40
25062000 - Quartzite 0 40
2507 Kaolin and other kaolinic clays, whether or 
not calcined.
25070000 Kaolin and other kaolinic clays, whether or 
not calcined.0 40
2508 Other clays (not including expanded clays of 
heading 68.06), andalusite, kyanite and 
sillimanite, whether or not calcined; mullite; 
chamotte or dinas earths.
25081000 - Bentonite 0 40
25083000 - Fire-clay 0 40
25084000 - Other clays 0 40
25085000 - Andalusite, kyanite and sillimanite 0 40
25086000 - Mullite 0 40
25087000 - Chamotte or dinas earths 0 40
2509 Chalk.
25090000 Chalk. 0 40
2510 Natural calcium phosphates, natural 
aluminium calcium phosphates and 
phosphatic chalk.
25101000 - Unground 0 40
25102000 - Ground 0 40
Page 58 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
2511 Natural barium sulphate (barytes); natural 
barium carbonate (witherite), whether or not 
calcined, other than barium oxide of heading 
28.16.
25111000 - Natural barium sulphate (barytes) 0 40
25112000 - Natural barium carbonate (witherite) 0 40
2512 Siliceous fossil meals (for example, 
kieselguhr, tripolite and diatomite) and 
similar siliceous earths, whether or not 
calcined, of an apparent specific gravity of 1 
or less.
25120000 Siliceous fossil meals (for example, 
kieselguhr, tripolite and diatomite) and 
similar siliceous earths, whether or not 
calcined, of an apparent specific gravity of 1 
or less.0 40
2513 Pumice stone; emery; natural corundum, 
natural garnet and other natural abrasives, 
whether or not heat-treated.
25131000 - Pumice stone 0 40
25132000 - Emery, natural corundum, natural garnet 
and other natural abrasives0 40
2514 Slate, whether or not roughly trimmed or 
merely cut, by sawing or otherwise, into 
blocks or slabs of a rectangular (including 
square) shape.
25140000 Slate, whether or not roughly trimmed or 
merely cut, by sawing or otherwise, into 
blocks or slabs of a rectangular (including 
square) shape.0 40
2515 Marble, travertine, ecaussine and other 
calcareous monumental or building stone of 
an apparent specific gravity of 2.5 or more, 
and alabaster, whether or not roughly 
trimmed or merely cut, by sawing or 
otherwise, into blocks or slabs of a 
rectangular (including square) shape.
25151 - Marble and travertine:
25151100 -- Crude or roughly trimmed 0 40
25151200 -- Merely cut, by sawing or otherwise, into 
blocks or slabs of a rectangular (including 
square) shape0 40
Page 59 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
25152000 - Ecaussine and other calcareous 
monumental or building stone; alabaster0 40
2516 Granite, porphyry, basalt, sandstone and 
other monumental or building stone, whether 
or not roughly trimmed or merely cut, by 
sawing or otherwise, into blocks or slabs of a 
rectangular (including square) shape.
25161 - Granite:
25161100 -- Crude or roughly trimmed 0 40
25161200 -- Merely cut, by sawing or otherwise, into 
blocks or slabs of a rectangular (including 
square) shape0 40
25162000 - Sandstone 0 40
25169000 - Other monumental or building stone 0 40
2517 Pebbles, gravel, broken or crushed stone, of 
a kind commonly used for concrete 
aggregates, for road metalling or for railway 
or other ballast, shingle and flint, whether or 
not heat-treated; macadam of slag, dross or 
similar industrial waste, whether or not 
incorporating the materials cited in the first 
part of the heading; tarred macadam; 
granules, chippings and powder, of stones of 
heading 25.15 or 25.16, whether or not heat-
treated.
25171000 - Pebbles, gravel, broken or crushed stone, 
of a kind commonly used for concrete 
aggregates, for road metalling or for railway 
or other ballast, shingle and flint, whether or 
not heat-treated0 40
25172000 ‑ Macadam of slag, dross or similar 
industrial waste, whether or not incorporating 
the materials cited in subheading 2517.100 40
25173000 - Tarred macadam 0 40
25174 - Granules, chippings and powder, of stones 
of heading 25.15 or 25.16, whether or not 
heat-treated:
25174100 -- Of marble 0 40
25174900 -- Other 0 40
Page 60 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
2518 Dolomite, whether or not calcined or 
sintered, including dolomite roughly trimmed 
or merely cut, by sawing or otherwise, into 
blocks or slabs of a rectangular (including 
square) shape; dolomite ramming mix.
25181000 - Dolomite, not calcined or sintered 0 40
25182000 - Calcined or sintered dolomite 0 40
25183000 - Dolomite ramming mix 0 40
2519 Natural magnesium carbonate (magnesite); 
fused magnesia; dead-burned (sintered) 
magnesia, whether or not containing small 
quantities of other oxides added before 
sintering; other magnesium oxide, whether 
or not pure.
25191000 - Natural magnesium carbonate (magnesite) 0 40
25199000 - Other 0 40
2520 Gypsum; anhydrite; plasters (consisting of 
calcined gypsum or calcium sulphate) 
whether or not coloured, with or without 
small quantities of accelerators or retarders.
25201000 - Gypsum; anhydrite 0 40
25202000 - Plasters 0 40
2521 Limestone flux; limestone and other 
calcareous stone, of a kind used for the 
manufacture of lime or cement.
25210000 Limestone flux; limestone and other 
calcareous stone, of a kind used for the 
manufacture of lime or cement.0 40
2522 Quicklime, slaked lime and hydraulic lime, 
other than calcium oxide and hydroxide of 
heading 28.25.
25221000 - Quicklime 0 40
25222000 - Slaked lime 0 40
25223000 - Hydraulic lime 0 40
2523 Portland cement, aluminous cement, slag 
cement, supersulphate cement and similar 
hydraulic cements, whether or not coloured 
or in the form of clinkers.
25231000 - Cement clinkers NZ 0 40
25232 - Portland cement:
Page 61 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
25232100 -- White cement, whether or not artificially 
colouredNZ 0 40
25232900 -- Other AU,NZ 0 30
25233000 - Aluminous cement NZ 0 40
25239000 - Other hydraulic cements NZ 0 40
2524 Asbestos.
25241000 - Crocidolite 0 40
25249000 - Other 0 40
2525 Mica, including splitings; mica waste.
25251000 - Crude mica and mica rifted into sheets or 
splittings0 40
25252000 - Mica powder 0 40
25253000 - Mica waste 0 40
2526 Natural steatite, whether or not roughly 
trimmed or merely cut, by sawing or 
otherwise, into blocks or slabs of a 
rectangular (including square) shape; talc.
25261000 - Not crushed, not powdered 0 40
25262000 - Crushed or powdered 0 40
2528 Natural borates and concentrates thereof 
(whether or not calcined), but not including 
borates separated from natural brine; natural 
boric acid containing not more than 85% of 
H3BO3 calculated on the dry weight.
25281000 - Natural sodium borates and concentrates 
thereof (whether or not calcined)0 40
25289000 - Other 0 40
2529 Feldspar; leucite, nepheline and nepheline 
syenite; fluorspar.
25291000 - Feldspar 0 40
25292 - Fluorspar:
25292100 -- Containing by weight 97% or less of 
calcium fluoride0 40
25292200 -- Containing by weight more than 97% of 
calcium fluoride0 40
25293000 - Leucite; nepheline and nepheline syenite 0 40
2530 Mineral substances not elsewhere specified 
or included.
Page 62 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
25301000 - Vermiculite, perlite and chlorites, 
unexpanded0 40
25302000 - Kieserite, epsomite (natural magnesium 
sulphates)0 40
25309000 - Other 0 40
26 Ores, slag and ash
2601 Iron ores and concentrates, including 
roasted iron pyrites.
26011 - Iron ores and concentrates, other than 
roasted iron pyrites:
26011100 -- Non-agglomerated 0 40
26011200 -- Agglomerated 0 40
26012000 - Roasted iron pyrites 0 40
2602 Manganese ores and concentrates, including 
ferruginous manganese ores and 
concentrates with a manganese content of 
20% or more, calculated on the dry weight.
26020000 Manganese ores and concentrates, including 
ferruginous manganese ores and 
concentrates with a manganese content of 
20% or more, calculated on the dry weight.0 40
2603 Copper ores and concentrates.
26030000 Copper ores and concentrates. 0 40
2604 Nickel ores and concentrates.
26040000 Nickel ores and concentrates. 0 40
2605 Cobalt ores and concentrates.
26050000 Cobalt ores and concentrates. 0 40
2606 Aluminium ores and concentrates.
26060000 Aluminium ores and concentrates. 0 40
2607 Lead ores and concentrates.
26070000 Lead ores and concentrates. 0 40
2608 Zinc ores and concentrates.
26080000 Zinc ores and concentrates. 0 40
2609 Tin ores and concentrates.
26090000 Tin ores and concentrates. 0 40
2610 Chromium ores and concentrates.
Page 63 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
26100000 Chromium ores and concentrates. 0 40
2611 Tungsten ores and concentrates.
26110000 Tungsten ores and concentrates. 0 40
2612 Uranium or thorium ores and concentrates.
26121000 - Uranium ores and concentrates 0 40
26122000 - Thorium ores and concentrates 0 40
2613 Molybdenum ores and concentrates.
26131000 - Roasted 0 40
26139000 - Other 0 40
2614 Titanium ores and concentrates.
26140000 Titanium ores and concentrates. 0 40
2615 Niobium, tantalum, vanadium or zirconium 
ores and concentrates.
26151000 - Zirconium ores and concentrates 0 40
26159000 - Other 0 40
2616 Precious metal ores and concentrates.
26161000 - Silver ores and concentrates 0 40
26169000 - Other 0 40
2617 Other ores and concentrates.
26171000 - Antimony ores and concentrates 0 40
26179000 - Other 0 40
2618 Granulated slag (slag sand) from the 
manufacture of iron or steel.
26180000 Granulated slag (slag sand) from the 
manufacture of iron or steel.0 40
2619 Slag, dross (other than granulated slag), 
scalings and other waste from the 
manufacture of iron or steel.
26190000 Slag, dross (other than granulated slag), 
scalings and other waste from the 
manufacture of iron or steel.0 40
2620 Slag, ash and residues (other than from the 
manufacture of iron or steel) containing 
metals, arsenic or their compounds.
26201 - Containing mainly zinc:
26201100 -- Hard zinc spelter 0 40
Page 64 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
26201900 -- Other 0 40
26202 - Containing mainly lead:
26202100 -- Leaded gasoline sludges and leaded anti-
knock compound sludges0 40
26202900 -- Other 0 40
26203000 - Containing mainly copper 0 40
26204000 - Containing mainly aluminium 0 40
26206000 - Containing arsenic, mercury, thallium or 
their mixtures, of a kind used for the 
extraction of arsenic or those metals or for 
the manufacture of their chemical 
compounds0 40
26209 - Other:
26209100 -- Containing antimony, beryllium, cadmium, 
chromium or their mixtures0 40
26209900 -- Other 0 40
2621 Other slag and ash, including seaweed ash 
(kelp); ash and residues from the 
incineration of municipal waste.
26211000 - Ash and residues from the incineration of 
municipal waste0 40
26219000 - Other 0 40
27 Mineral fuels, mineral oils and products of 
their distillation; bituminous substances; 
mineral waxes
2701 Coal; briquettes, ovoids and similar solid 
fuels manufactured from coal.
27011 - Coal, whether or not pulverised, but not 
agglomerated:
27011100 -- Anthracite 0 40
27011200 -- Bituminous coal 0 40
27011900 -- Other coal 0 40
27012000 - Briquettes, ovoids and similar solid fuels 
manufactured from coal0 40
2702 Lignite, whether or not agglomerated, 
excluding jet.
27021000 - Lignite, whether or not pulverised, but not 
agglomerated0 40
Page 65 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
27022000 - Agglomerated lignite 0 40
2703 Peat (including peat litter), whether or not 
agglomerated.
27030000 Peat (including peat litter), whether or not 
agglomerated.0 40
2704 Coke and semi ‑coke of coal, of lignite or of 
peat, whether or not agglomerated; retort 
carbon.
27040000 Coke and semi ‑coke of coal, of lignite or of 
peat, whether or not agglomerated; retort 
carbon.0 40
2705 Coal gas, water gas, producer gas and 
similar gases, other than petroleum gases 
and other gaseous hydrocarbons.
27050000 Coal gas, water gas, producer gas and 
similar gases, other than petroleum gases 
and other gaseous hydrocarbons.0 40
2706 Tar distilled from coal, from lignite or from 
peat, and other mineral tars, whether or not 
dehydrated or partially distilled, including 
reconstituted tars.
27060000 Tar distilled from coal, from lignite or from 
peat, and other mineral tars, whether or not 
dehydrated or partially distilled, including 
reconstituted tars.0 40
2707 Oils and other products of the distillation of 
high temperature coal tar; similar products in 
which the weight of the aromatic constituents 
exceeds that of the non-aromatic 
constituents.
27071000 - Benzol (benzene) 0 40
27072000 - Toluol (toluene) 0 40
27073000 - Xylol (xylenes) 0 40
27074000 - Naphthalene 0 40
27075000 - Other aromatic hydrocarbon mixtures of 
which 65% or more by volume (including 
losses) distils at 250 °C by the ASTM D 86 
method0 40
27079 - Other:
27079100 -- Creosote oils 0 40
Page 66 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
27079900 -- Other 0 40
2708 Pitch and pitch coke, obtained from coal tar 
or from other mineral tars.
27081000 - Pitch 0 40
27082000 - Pitch coke 0 40
2709 Petroleum oils and oils obtained from 
bituminous minerals, crude.
27090000 Petroleum oils and oils obtained from 
bituminous minerals, crude.0 40
2710 Petroleum oils and oils obtained from 
bituminous minerals, other than crude; 
preparations not elsewhere specified or 
included, containing by weight 70% or more 
of petroleum oils or of oils obtained from 
bituminous minerals, these oils being the 
basic constituents of the preparations; waste 
oils.
27101 - Petroleum oils and oils obtained from 
bituminous minerals (other than crude) and 
preparations not elsewhere specified or 
included, containing by weight 70 % or more 
of petroleum oils or of oils obtained from 
bituminous minerals, these oils being the 
basic constituents of the preparations, other 
than waste oils:
27101100 -- Light oils and preparations AU,EU27,NZ 0 65
27101900 -- Other AU,EU27,NZ 0 65
27109 - Waste oils:
27109100 -- Containing polychlorinated biphenyls 
(PCBs), polychlorinated terphenyls (PCTs) 
or polybrominated biphenyls (PBBs)AU,EU27,NZ 0 65
27109900 -- Other AU,EU27,NZ 0 65
2711 Petroleum gases and other gaseous 
hydrocarbons.
27111 - Liquefied:
27111100 -- Natural gas 0 60
27111200 -- Propane 0 60
27111300 -- Butanes 0 60
27111400 -- Ethylene, propylene, butylene and 
butadiene0 60
Page 67 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
27111900 -- Other 0 60
27112 - In gaseous state:
27112100 -- Natural gas 0 60
27112900 -- Other 0 60
2712 Petroleum jelly; paraffin wax, micro-
crystalline petroleum wax, slack wax, 
ozokerite, lignite wax, peat wax, other 
mineral waxes, and similar products 
obtained by synthesis or by other processes, 
whether or not coloured.
27121000 - Petroleum jelly 0 60
27122000 - Paraffin wax containing by weight less than 
0.75% of oil0 60
27129000 - Other 0 60
2713 Petroleum coke, petroleum bitumen and 
other residues of petroleum oils or of oils 
obtained from bituminous minerals.
27131 - Petroleum coke:
27131100 -- Not calcined 0 60
27131200 -- Calcined 0 60
27132000 - Petroleum bitumen 0 60
27139000 - Other residues of petroleum oils or of oils 
obtained from bituminous minerals0 60
2714 Bitumen and asphalt, natural; bituminous or 
oil shale and tar sands; asphaltites and 
asphaltic rocks.
27141000 - Bituminous or oil shale and tar sands 0 60
27149000 - Other 0 60
2715 Bituminous mixtures based on natural 
asphalt, on natural bitumen, on petroleum 
bitumen, on mineral tar or on mineral tar 
pitch (for example, bituminous mastics, cut-
backs).
27150000 Bituminous mixtures based on natural 
asphalt, on natural bitumen, on petroleum 
bitumen, on mineral tar or on mineral tar 
pitch (for example, bituminous mastics, cut-
backs).NZ 0 60
2716 Electrical energy. (optional heading)
Page 68 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
27160000 Electrical energy. (optional heading) 0 60
28 Inorganic chemicals; organic or inorganic 
compounds of precious metals, of rare- earth 
metals, of radioactive elements or of isotopes
2801 Fluorine, chlorine, bromine and iodine.
28011000 - Chlorine 0 35
28012000 - Iodine 0 35
28013000 - Fluorine; bromine 0 35
2802 Sulphur, sublimed or precipitated; colloidal 
sulphur.
28020000 Sulphur, sublimed or precipitated; colloidal 
sulphur.0 35
2803 Carbon (carbon blacks and other forms of 
carbon not elsewhere specified or included).
28030000 Carbon (carbon blacks and other forms of 
carbon not elsewhere specified or included).0 35
2804 Hydrogen, rare gases and other non-metals.
28041000 - Hydrogen 0 35
28042 - Rare gases:
28042100 -- Argon 0 35
28042900 -- Other 0 35
28043000 - Nitrogen 0 35
28044000 - Oxygen 0 35
28045000 - Boron; tellurium 0 35
28046 - Silicon:
28046100 -- Containing by weight not less than 99.99% 
of silicon0 35
28046900 -- Other 0 35
28047000 - Phosphorus 0 35
28048000 - Arsenic 0 35
28049000 - Selenium 0 35
2805 Alkali or alkaline-earth metals; rare-earth 
metals, scandium and yttrium, whether or not 
intermixed or interalloyed; mercury.
28051 - Alkali or alkaline-earth metals:
28051100 -- Sodium 0 35
Page 69 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
28051200 -- Calcium 0 35
28051900 -- Other 0 35
28053000 - Rare-earth metals, scandium and yttrium, 
whether or not intermixed or interalloyed0 35
28054000 - Mercury 0 35
2806 Hydrogen chloride (hydrochloric acid); 
chlorosulphuric acid.
28061000 - Hydrogen chloride (hydrochloric acid) 0 35
28062000 - Chlorosulphuric acid 0 35
2807 Sulphuric acid; oleum.
28070000 Sulphuric acid; oleum. 0 35
2808 Nitric acid; sulphonitric acids.
28080000 Nitric acid; sulphonitric acids. 0 35
2809 Diphosphorus pentaoxide; phosphoric acid; 
polyphosphoric acids, whether or not 
chemically defined.
28091000 - Diphosphorus pentaoxide 0 35
28092000 - Phosphoric acid and polyphosphoric acids 0 35
2810 Oxides of boron; boric acids.
28100000 Oxides of boron; boric acids. 0 35
2811 Other inorganic acids and other inorganic 
oxygen compounds of non-metals.
28111 - Other inorganic acids:
28111100 -- Hydrogen fluoride (hydrofluoric acid) 0 35
28111900 -- Other 0 35
28112 - Other inorganic oxygen compounds of non-
metals:
28112100 -- Carbon dioxide 0 35
28112200 -- Silicon dioxide 0 35
28112900 -- Other 0 35
2812 Halides and halide oxides of non-metals.
28121000 - Chlorides and chloride oxides 0 35
28129000 - Other 0 35
2813 Sulphides of non-metals; commercial 
phosphorus trisulphide.
Page 70 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
28131000 - Carbon disulphide 0 35
28139000 - Other 0 35
2814 Ammonia, anhydrous or in aqueous solution.
28141000 - Anhydrous ammonia 0 35
28142000 - Ammonia in aqueous solution 0 35
2815 Sodium hydroxide (caustic soda); potassium 
hydroxide (caustic potash); peroxides of 
sodium or potassium.
28151 - Sodium hydroxide (caustic soda):
28151100 -- Solid 0 35
28151200 -- In aqueous solution (soda lye or liquid 
soda)0 35
28152000 - Potassium hydroxide (caustic potash) 0 35
28153000 - Peroxides of sodium or potassium 0 35
2816 Hydroxide and peroxide of magnesium; 
oxides, hydroxides and peroxides, of 
strontium or barium.
28161000 - Hydroxide and peroxide of magnesium 0 35
28164000 - Oxides, hydroxides and peroxides, of 
strontium or barium0 35
2817 Zinc oxide; zinc peroxide.
28170000 Zinc oxide; zinc peroxide. 0 35
2818 Artificial corundum, whether or not 
chemically defined; aluminium oxide; 
aluminium hydroxide.
28181000 - Artificial corundum, whether or not 
chemically defined0 35
28182000 - Aluminium oxide, other than artificial 
corundum0 35
28183000 - Aluminium hydroxide 0 35
2819 Chromium oxides and hydroxides.
28191000 - Chromium trioxide 0 35
28199000 - Other 0 35
2820 Manganese oxides.
28201000 - Manganese dioxide 0 35
28209000 - Other 0 35
Page 71 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
2821 Iron oxides and hydroxides; earth colours 
containing 70% or more by weight of 
combined iron evaluated as Fe2O3.
28211000 - Iron oxides and hydroxides 0 35
28212000 - Earth colours 0 35
2822 Cobalt oxides and hydroxides; commercial 
cobalt oxides.
28220000 Cobalt oxides and hydroxides; commercial 
cobalt oxides.0 35
2823 Titanium oxides.
28230000 Titanium oxides. 0 35
2824 Lead oxides; red lead and orange lead.
28241000 - Lead monoxide (litharge, massicot) 0 35
28249000 - Other 0 35
2825 Hydrazine and hydroxylamine and their 
inorganic salts; other inorganic bases; other 
metal oxides, hydroxides and peroxides.
28251000 - Hydrazine and hydroxylamine and their 
inorganic salts0 35
28252000 - Lithium oxide and hydroxide 0 35
28253000 - Vanadium oxides and hydroxides 0 35
28254000 - Nickel oxides and hydroxides 0 35
28255000 - Copper oxides and hydroxides 0 35
28256000 - Germanium oxides and zirconium dioxide 0 35
28257000 - Molybdenum oxides and hydroxides 0 35
28258000 - Antimony oxides 0 35
28259000 Other 0 35
2826 Fluorides; fluorosilicates, fluoroaluminates 
and other complex fluorine salts.
28261 - Fluorides:
28261200 -- Of aluminium 0 35
28261900 -- Other 0 35
28263000 - Sodium hexafluoroaluminate (synthetic 
cryolite)0 35
28269000 - Other 0 35
Page 72 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
2827 Chlorides, chloride oxides and chloride 
hydroxides; bromides and bromide oxides; 
iodides and iodide oxides.
28271000 - Ammonium chloride 0 35
28272000 - Calcium chloride 0 35
28273 - Other chlorides:
28273100 -- Of magnesium 0 35
28273200 -- Of aluminium 0 35
28273500 -- Of nickel 0 35
28273900 -- Other 0 35
28274 - Chloride oxides and chloride hydroxides:
28274100 -- Of copper 0 35
28274900 -- Other 0 35
28275 - Bromides and bromide oxides:
28275100 -- Bromides of sodium or of potassium 0 35
28275900 -- Other 0 35
28276000 - Iodides and iodide oxides 0 35
2828 Hypochlorites; commercial calcium 
hypochlorite; chlorites; hypobromites.
28281000 - Commercial calcium hypochlorite and other 
calcium hypochlorites0 35
28289000 - Other 0 35
2829 Chlorates and perchlorates; bromates and 
perbromates; iodates and periodates.
28291 - Chlorates:
28291100 -- Of sodium 0 35
28291900 -- Other 0 35
28299000 - Other 0 35
2830 Sulphides; polysulphides, whether or not 
chemically defined.
28301000 - Sodium sulphides 0 35
28309000 - Other 0 35
2831 Dithionites and sulphoxylates.
28311000 - Of sodium 0 35
28319000 - Other 0 35
Page 73 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
2832 Sulphites; thiosulphates.
28321000 - Sodium sulphites 0 35
28322000 - Other sulphites 0 35
28323000 - Thiosulphates 0 35
2833 Sulphates; alums; peroxosulphates 
(persulphates).
28331 - Sodium sulphates:
28331100 -- Disodium sulphate 0 35
28331900 -- Other 0 35
28332 - Other sulphates:
28332100 -- Of magnesium 0 35
28332200 -- Of aluminium 0 35
28332400 -- Of nickel 0 35
28332500 -- Of copper 0 35
28332700 -- Of barium 0 35
28332900 -- Other 0 35
28333000 - Alums 0 35
28334000 - Peroxosulphates (persulphates) 0 35
2834 Nitrites; nitrates.
28341000 - Nitrites 0 35
28342 - Nitrates:
28342100 -- Of potassium 0 35
28342900 -- Other 0 35
2835 Phosphinates (hypophosphites), 
phosphonates (phosphites) and phosphates; 
polyphosphates, whether or not chemically 
defined.
28351000 - Phosphinates (hypophosphites) and 
phosphonates (phosphites)0 35
28352 - Phosphates:
28352200 -- Of mono- or disodium 0 35
28352400 -- Of potassium 0 35
28352500 -- Calcium hydrogenorthophosphate 
(“dicalcium phosphate”)0 35
28352600 -- Other phosphates of calcium 0 35
Page 74 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
28352900 -- Other 0 35
28353 - Polyphosphates:
28353100 -- Sodium triphosphate (sodium 
tripolyphosphate)0 35
28353900 -- Other 0 35
2836 Carbonates; peroxocarbonates 
(percarbonates); commercial ammonium 
carbonate containing ammonium carbamate.
28362000 - Disodium carbonate 0 35
28363000 - Sodium hydrogencarbonate (sodium 
bicarbonate)0 35
28364000 - Potassium carbonates 0 35
28365000 - Calcium carbonate 0 35
28366000 - Barium carbonate 0 35
28369 - Other:
28369100 -- Lithium carbonates 0 35
28369200 -- Strontium carbonate 0 35
28369900 -- Other 0 35
2837 Cyanides, cyanide oxides and complex 
cyanides.
28371 - Cyanides and cyanide oxides:
28371100 -- Of sodium 0 35
28371900 -- Other 0 35
28372000 - Complex cyanides 0 35
2839 Silicates; commercial alkali metal silicates.
28391 - Of sodium:
28391100 -- Sodium metasilicates 0 35
28391900 -- Other 0 35
28399000 - Other 0 35
2840 Borates; peroxoborates (perborates).
28401 - Disodium tetraborate (refined borax):
28401100 -- Anhydrous 0 35
28401900 -- Other 0 35
28402000 - Other borates 0 35
28403000 - Peroxoborates (perborates) 0 35
Page 75 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
2841 Salts of oxometallic or peroxometallic acids.
28413000 - Sodium dichromate 0 35
28415000 - Other chromates and dichromates; 
peroxochromates0 35
28416 - Manganites, manganates and 
permanganates:
28416100 -- Potassium permanganate 0 35
28416900 -- Other 0 35
28417000 - Molybdates 0 35
28418000 - Tungstates (wolframates) 0 35
28419000 - Other 0 35
2842 Other salts of inorganic acids or peroxoacids 
(including aluminosilicates whether or not 
chemically defined), other than azides.
28421000 - Double or complex silicates, including 
aluminosilicates whether or not chemically 
definedNZ 0 35
28429000 - Other 0 35
2843 Colloidal precious metals; inorganic or 
organic compounds of precious metals, 
whether or not chemically defined; 
amalgams of precious metals.
28431000 - Colloidal precious metals 0 35
28432 - Silver compounds:
28432100 -- Silver nitrate 0 35
28432900 -- Other 0 35
28433000 - Gold compounds 0 35
28439000 - Other compounds; amalgams 0 35
2844 Radioactive chemical elements and 
radioactive isotopes (including the fissile or 
fertile chemical elements and isotopes) and 
their compounds; mixtures and residues 
containing these products.
28441000 - Natural uranium and its compounds; alloys, 
dispersions (including cermets), ceramic 
products and mixtures containing natural 
uranium or natural uranium compounds0 35
Page 76 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
28442000 - Uranium enriched in U 235 and its 
compounds; plutonium and its compounds; 
alloys, dispersions (including cermets), 
ceramic products and mixtures containing 
uranium enriched in U 235, plutonium or 
compounds of these products0 35
28443000 - Uranium depleted in U 235 and its 
compounds; thorium and its compounds; 
alloys, dispersions (including cermets), 
ceramic products and mixtures containing 
uranium depleted in U 235, thorium or 
compounds of these products0 35
28444000 - Radioactive elements and isotopes and 
compounds other than those of subheading 
2844.10, 2844.20 or 2844.30; alloys, 
dispersions (including cermets), ceramic 
products and mixtures containing these 
elements, isotopes or compounds; 
radioactive residues0 35
28445000 - Spent (irradiated) fuel elements (cartridges) 
of nuclear reactors0 35
2845 Isotopes other than those of heading 28.44; 
compounds, inorganic or organic, of such 
isotopes, whether or not chemically defined.
28451000 - Heavy water (deuterium oxide) 0 35
28459000 - Other 0 35
2846 Compounds, inorganic or organic, of rare-
earth metals, of yttrium or of scandium or of 
mixtures of these metals.
28461000 - Cerium compounds 0 35
28469000 - Other 0 35
2847 Hydrogen peroxide, whether or not solidified 
with urea.
28470000 Hydrogen peroxide, whether or not solidified 
with urea.0 35
2848 Phosphides, whether or not chemically 
defined, excluding ferrophosphorus.
28480000 Phosphides, whether or not chemically 
defined, excluding ferrophosphorus.0 35
2849 Carbides, whether or not chemically defined.
28491000 - Of calcium 0 35
Page 77 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
28492000 - Of silicon 0 35
28499000 - Other 0 35
2850 Hydrides, nitrides, azides, silicides and 
borides, whether or not chemically defined, 
other than compounds which are also 
carbides of heading 28.49.
28500000 Hydrides, nitrides, azides, silicides and 
borides, whether or not chemically defined, 
other than compounds which are also 
carbides of heading 28.49.0 35
2852 Compounds, inorganic or organic, of 
mercury, excluding amalgams.
28520000 Compounds, inorganic or organic, of 
mercury, excluding amalgams.NZ 0 35
2853 Other inorganic compounds (including 
distilled or conductivity water and water of 
similar purity); liquid air (whether or not rare 
gases have been removed); compressed air; 
amalgams, other than amalgams of precious 
metals.
28530000 Other inorganic compounds (including 
distilled or conductivity water and water of 
similar purity); liquid air (whether or not rare 
gases have been removed); compressed air; 
amalgams, other than amalgams of precious 
metals.0 35
29 Organic chemicals
2901 Acyclic hydrocarbons.
29011000 - Saturated 0 35
29012 - Unsaturated:
29012100 -- Ethylene 0 35
29012200 -- Propene (propylene) 0 35
29012300 -- Butene (butylene) and isomers thereof 0 35
29012400 -- Buta-1,3-diene and isoprene 0 35
29012900 -- Other 0 35
2902 Cyclic hydrocarbons.
29021 - Cyclanes, cyclenes and cycloterpenes:
29021100 -- Cyclohexane 0 35
29021900 -- Other 0 35
Page 78 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
29022000 - Benzene 0 35
29023000 - Toluene 0 35
29024 - Xylenes:
29024100 -- o-Xylene 0 35
29024200 -- m-Xylene 0 35
29024300 -- p-Xylene 0 35
29024400 -- Mixed xylene isomers 0 35
29025000 - Styrene 0 35
29026000 - Ethylbenzene 0 35
29027000 - Cumene 0 35
29029000 - Other 0 35
2903 Halogenated derivatives of hydrocarbons.
29031 - Saturated chlorinated derivatives of acyclic 
hydrocarbons :
29031100 -- Chloromethane (methyl chloride) and 
chloroethane (ethyl chloride)0 35
29031200 -- Dichloromethane (methylene chloride) 0 35
29031300 -- Chloroform (trichloromethane) 0 35
29031400 -- Carbon tetrachloride 0 35
29031500 -- Ethylene dichloride (ISO) 
(1,2‑dichloroethane)0 35
29031900 -- Other 0 35
29032 - Unsaturated chlorinated derivatives of 
acyclic hydrocarbons :
29032100 -- Vinyl chloride (chloroethylene) 0 35
29032200 -- Trichloroethylene 0 35
29032300 -- Tetrachloroethylene (perchloroethylene) 0 35
29032900 -- Other 0 35
29033 - Fluorinated, brominated or iodinated 
derivatives of acyclic hydrocarbons:
29033100 -- Ethylene dibromide (ISO) 
(1,2‑dibromoethane)0 35
29033900 -- Other 0 35
29034 - Halogenated derivatives of acyclic 
hydrocarbons containing two or more 
different halogens:
Page 79 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
29034100 -- Trichlorofluoromethane 0 35
29034200 -- Dichlorodifluoromethane 0 35
29034300 -- Trichlorotrifluoroethanes 0 35
29034400 -- Dichlorotetrafluoroethanes and 
chloropentafluoroethane0 35
29034500 -- Other derivatives perhalogenated only with 
fluorine and chlorine0 35
29034600 -- Bromochlorodifluoromethane, 
bromotrifluoromethane and 
dibromotetrafluoroethanes0 35
29034700 -- Other perhalogenated derivatives 0 35
29034900 -- Other 0 35
29035 - Halogenated derivatives of cyclanic, 
cyclenic or cycloterpenic hydrocarbons:
29035100 -- 1,2,3,4,5,6-Hexachlorocyclohexane (HCH 
(ISO)), including lindane (ISO, INN)0 35
29035200 -- Aldrin (ISO), chlordane (ISO) and 
heptachlor (ISO)0 35
29035900 -- Other 0 35
29036 - Halogenated derivatives of aromatic 
hydrocarbons:
29036100 -- Chlorobenzene, o-dichlorobenzene and p-
dichlorobenzene0 35
29036200 -- Hexachlorobenzene (ISO) and DDT (ISO) 
(clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-
chlorophenyl)ethane)0 35
29036900 -- Other 0 35
2904 Sulphonated, nitrated or nitrosated 
derivatives of hydrocarbons, whether or not 
halogenated.
29041000 - Derivatives containing only sulpho groups, 
their salts and ethyl esters0 35
29042000 - Derivatives containing only nitro or only 
nitroso groups0 35
29049000 - Other 0 35
2905 Acyclic alcohols and their halogenated, 
sulphonated, nitrated or nitrosated 
derivatives.
29051 - Saturated monohydric alcohols:
Page 80 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
29051100 -- Methanol (methyl alcohol) 0 35
29051200 -- Propan ‑1‑ol (propyl alcohol) and 
propan‑2‑ol (isopropyl alcohol)0 35
29051300 -- Butan‑1‑ol (n‑butyl alcohol) 0 35
29051400 -- Other butanols 0 35
29051600 -- Octanol (octyl alcohol) and isomers thereof 0 35
29051700 -- Dodecan ‑1‑ol (lauryl alcohol), 
hexadecan ‑1‑ol (cetyl alcohol) and 
octadecan ‑1‑ol (stearyl alcohol)0 35
29051900 -- Other 0 35
29052 - Unsaturated monohydric alcohols:
29052200 -- Acyclic terpene alcohols 0 35
29052900 -- Other 0 35
29053 - Diols:
29053100 -- Ethylene glycol (ethanediol) 0 35
29053200 -- Propylene glycol (propane ‑1,2‑diol) 0 35
29053900 -- Other 0 35
29054 - Other polyhydric alcohols:
29054100 -- 
2‑Ethyl‑2‑(hydroxymethyl)propane ‑1,3‑diol 
(trimethylolpropane)0 35
29054200 -- Pentaerythritol 0 35
29054900 -- Other 0 35
29055 - Halogenated, sulphonated, nitrated or 
nitrosated derivatives of acyclic alcohols:
29055100 -- Ethchlorvynol (INN) 0 35
29055900 -- Other 0 35
2906 Cyclic alcohols and their halogenated, 
sulphonated, nitrated or nitrosated 
derivatives.
29061 - Cyclanic, cyclenic or cycloterpenic:
29061100 -- Menthol 0 35
29061200 -- Cyclohexanol, methylcyclohexanols and 
dimethylcyclo-hexanols0 35
29061300 -- Sterols and inositols 0 35
29061900 -- Other 0 35
Page 81 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
29062 - Aromatic:
29062100 -- Benzyl alcohol 0 35
29062900 -- Other 0 35
2907 Phenols; phenol ‑alcohols.
29071 - Monophenols:
29071100 -- Phenol (hydroxybenzene) and its salts 0 35
29071200 -- Cresols and their salts 0 35
29071300 -- Octylphenol, nonylphenol and their 
isomers; salts thereof0 35
29071500 -- Naphthols and their salts 0 35
29071900 -- Other 0 35
29072 - Polyphenols; phenol-alcohols:
29072100 -- Resorcinol and its salts 0 35
29072200 -- Hydroquinone (quinol) and its salts 0 35
29072300 -- 4,4'‑Isopropylidenediphenol (bisphenol A, 
diphenylolpropane) and its salts0 35
290729 -- Other
2908 Halogenated, sulphonated, nitrated or 
nitrosated derivatives of phenols or phenol-
alcohols.
29081 - Derivatives containing only halogen 
substituents and their salts:
29081100 -- Pentachlorophenol (ISO) 0 35
29081900 -- Other 0 35
29089 - Other:
29089100 -- Dinoseb (ISO) and its salts 0 35
29089900 -- Other 0 35
2909 Ethers, ether ‑alcohols, ether ‑phenols, ether-
alcohol-phenols, alcohol peroxides, ether 
peroxides, ketone peroxides (whether or not 
chemically defined), and their halogenated, 
sulphonated, nitrated or nitrosated 
derivatives.
29091 - Acyclic ethers and their halogenated, 
sulphonated, nitrated or nitrosated 
derivatives:
29091100 -- Diethyl ether 0 35
Page 82 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
29091900 -- Other 0 35
29092000 - Cyclanic, cyclenic or cycloterpenic ethers 
and their halogenated, sulphonated, nitrated 
or nitrosated derivatives0 35
29093000 - Aromatic ethers and their halogenated, 
sulphonated, nitrated or nitrosated 
derivatives0 35
29094 - Ether‑alcohols and their halogenated, 
sulphonated, nitrated or nitrosated 
derivatives:
29094100 -- 2,2'‑Oxydiethanol (diethylene glycol, digol) 0 35
29094300 -- Monobutyl ethers of ethylene glycol or of 
diethylene glycol0 35
29094400 -- Other monoalkylethers of ethylene glycol 
or of diethylene glycol0 35
29094900 -- Other 0 35
29095000 - Ether‑phenols, ether ‑alcohol‑phenols and 
their halogenated, sulphonated, nitrated or 
nitrosated derivatives0 35
29096000 - Alcohol peroxides, ether peroxides, ketone 
peroxides and their halogenated, 
sulphonated, nitrated or nitrosated 
derivatives0 35
2910 Epoxides, epoxyalcohols, epoxyphenols and 
epoxyethers, with a three-membered ring, 
and their halogenated, sulphonated, nitrated 
or nitrosated derivatives.
29101000 - Oxirane (ethylene oxide) 0 35
29102000 - Methyloxirane (propylene oxide) 0 35
29103000 - 1‑Chloro‑2,3‑epoxypropane 
(epichlorohydrin)0 35
29104000 - Dieldrin (ISO, INN) 0 35
29109000 - Other 0 35
2911 Acetals and hemiacetals, whether or not with 
other oxygen function, and their 
halogenated, sulphonated, nitrated or 
nitrosated derivatives.
Page 83 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
29110000 Acetals and hemiacetals, whether or not with 
other oxygen function, and their 
halogenated, sulphonated, nitrated or 
nitrosated derivatives.0 35
2912 Aldehydes, whether or not with other oxygen 
function; cyclic polymers of aldehydes; 
paraformaldehyde.
29121 - Acyclic aldehydes without other oxygen 
function:
29121100 -- Methanal (formaldehyde) 0 35
29121200 -- Ethanal (acetaldehyde) 0 35
29121900 -- Other 0 35
29122 - Cyclic aldehydes without other oxygen 
function:
29122100 -- Benzaldehyde 0 35
29122900 -- Other 0 35
29123000 - Aldehyde ‑alcohols 0 35
29124 - Aldehyde ‑ethers, aldehyde ‑phenols and 
aldehydes with other oxygen function:
29124100 -- Vanillin (4-hydroxy-3-
methoxybenzaldehyde)0 35
29124200 -- Ethylvanillin (3-ethoxy-4-
hydroxybenzaldehyde)0 35
29124900 -- Other 0 35
29125000 - Cyclic polymers of aldehydes 0 35
29126000 - Paraformaldehyde 0 35
2913 Halogenated, sulphonated, nitrated or 
nitrosated derivatives of products of heading 
29.12.
29130000 Halogenated, sulphonated, nitrated or 
nitrosated derivatives of products of heading 
29.12.0 35
2914 Ketones and quinones, whether or not with 
other oxygen function, and their 
halogenated, sulphonated, nitrated or 
nitrosated derivatives.
29141 - Acyclic ketones without other oxygen 
function:
29141100 -- Acetone 0 35
Page 84 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
29141200 -- Butanone (methyl ethyl ketone) 0 35
29141300 -- 4‑Methylpentan ‑2‑one (methyl isobutyl 
ketone)0 35
29141900 -- Other 0 35
29142 - Cyclanic, cyclenic or cycloterpenic ketones 
without other oxygen function:
29142100 -- Camphor 0 35
29142200 -- Cyclohexanone and methylcyclohexanones 0 35
29142300 -- Ionones and methylionones 0 35
29142900 -- Other 0 35
29143 - Aromatic ketones without other oxygen 
function:
29143100 -- Phenylacetone (phenylpropan-2-one) 0 35
29143900 -- Other 0 35
29144000 - Ketone-alcohols and ketone-aldehydes 0 35
29145000 - Ketone ‑phenols and ketones with other 
oxygen function0 35
29146 - Quinones:
29146100 -- Anthraquinone 0 35
29146900 -- Other 0 35
29147000 - Halogenated, sulphonated, nitrated or 
nitrosated derivatives0 35
2915 Saturated acyclic monocarboxylic acids and 
their anhydrides, halides, peroxides and 
peroxyacids; their halogenated, sulphonated, 
nitrated or nitrosated derivatives.
29151 - Formic acid, its salts and esters:
29151100 -- Formic acid 0 35
29151200 -- Salts of formic acid 0 35
29151300 -- Esters of formic acid 0 35
29152 - Acetic acid and its salts; acetic anhydride:
29152100 -- Acetic acid 0 35
29152400 -- Acetic anhydride 0 35
29152900 -- Other 0 35
29153 - Esters of acetic acid:
29153100 -- Ethyl acetate 0 35
Page 85 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
29153200 -- Vinyl acetate 0 35
29153300 -- n‑Butyl acetate 0 35
29153600 -- Dinoseb (ISO) acetate 0 35
29153900 -- Other 0 35
29154000 - Mono‑, di‑ or trichloroacetic acids, their 
salts and esters0 35
29155000 - Propionic acid, its salts and esters 0 35
29156000 - Butanoic acids, pentanoic acids, their salts 
and esters0 35
29157000 - Palmitic acid, stearic acid, their salts and 
esters0 35
29159000 - Other 0 35
2916 Unsaturated acyclic monocarboxylic acids, 
cyclic monocarboxylic acids, their 
anhydrides, halides, peroxides and 
peroxyacids; their halogenated, sulphonated, 
nitrated or nitrosated derivatives.
29161 - Unsaturated acyclic monocarboxylic acids, 
their anhydrides, halides, peroxides, 
peroxyacids and their derivatives:
29161100 -- Acrylic acid and its salts 0 35
29161200 -- Esters of acrylic acid 0 35
29161300 -- Methacrylic acid and its salts 0 35
29161400 -- Esters of methacrylic acid 0 35
29161500 -- Oleic, linoleic or linolenic acids, their salts 
and esters0 35
29161900 -- Other 0 35
29162000 - Cyclanic, cyclenic or cycloterpenic 
monocarboxylic acids, their anhydrides, 
halides, peroxides, peroxyacids and their 
derivatives0 35
29163 - Aromatic monocarboxylic acids, their 
anhydrides, halides, peroxides, peroxyacids 
and their derivatives:
29163100 -- Benzoic acid, its salts and esters 0 35
29163200 -- Benzoyl peroxide and benzoyl chloride 0 35
29163400 -- Phenylacetic acid and its salts 0 35
29163500 -- Esters of phenylacetic acid 0 35
Page 86 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
29163600 -- Binapacryl (ISO) 0 35
29163900 -- Other 0 35
2917 Polycarboxylic acids, their anhydrides, 
halides, peroxides and peroxyacids; their 
halogenated, sulphonated, nitrated or 
nitrosated derivatives.
29171 - Acyclic polycarboxylic acids, their 
anhydrides, halides, peroxides, peroxyacids 
and their derivatives:
29171100 -- Oxalic acid, its salts and esters 0 35
29171200 -- Adipic acid, its salts and esters 0 35
29171300 -- Azelaic acid, sebacic acid, their salts and 
esters0 35
29171400 -- Maleic anhydride 0 35
29171900 -- Other 0 35
29172000 - Cyclanic, cyclenic or cycloterpenic 
polycarboxylic acids, their anhydrides, 
halides, peroxides, peroxyacids and their 
derivatives0 35
29173 - Aromatic polycarboxylic acids, their 
anhydrides, halides, peroxides, peroxyacids 
and their derivatives:
29173200 -- Dioctyl orthophthalates 0 35
29173300 -- Dinonyl or didecyl orthophthalates 0 35
29173400 -- Other esters of orthophthalic acid 0 35
29173500 -- Phthalic anhydride 0 35
29173600 -- Terephthalic acid and its salts 0 35
29173700 -- Dimethyl terephthalate 0 35
29173900 -- Other 0 35
2918 Carboxylic acids with additional oxygen 
function and their anhydrides, halides, 
peroxides and peroxyacids; their 
halogenated, sulphonated, nitrated or 
nitrosated derivatives.
29181 - Carboxylic acids with alcohol function but 
without other oxygen function, their 
anhydrides, halides, peroxides, peroxyacids 
and their derivatives:
29181100 -- Lactic acid, its salts and esters 0 35
Page 87 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
29181200 -- Tartaric acid 0 35
29181300 -- Salts and esters of tartaric acid 0 35
29181400 -- Citric acid 0 35
29181500 -- Salts and esters of citric acid 0 35
29181600 -- Gluconic acid, its salts and esters 0 35
29181800 -- Chlorobenzilate (ISO) 0 35
29181900 -- Other 0 35
29182 - Carboxylic acids with phenol function but 
without other oxygen function, their 
anhydrides, halides, peroxides, peroxyacids 
and their derivatives:
29182100 -- Salicylic acid and its salts 0 35
29182200 -- O‑Acetylsalicylic acid, its salts and esters 0 35
29182300 -- Other esters of salicylic acid and their salts 0 35
29182900 -- Other 0 35
29183000 - Carboxylic acids with aldehyde or ketone 
function but without other oxygen function, 
their anhydrides, halides, peroxides, 
peroxyacids and their derivatives0 35
29189 - Other:
29189100 -- 2,4,5-T (ISO) 
(2,4,5‑trichlorophenoxyacetic acid), its salts 
and esters0 35
29189900 -- Other 0 35
2919 Phosphoric esters and their salts, including 
lactophosphates; their halogenated, 
sulphonated, nitrated or nitrosated 
derivatives.
29191000 - Tris(2,3-dibromopropyl) phosphate 0 35
29199000 - Other 0 35
2920 Esters of other inorganic acids of non-metals 
(excluding esters of hydrogen halides) and 
their salts; their halogenated, sulphonated, 
nitrated or nitrosated derivatives.
29201 - Thiophosphoric esters (phosphorothioates) 
and their salts; their halogenated, 
sulphonated, nitrated or nitrosated 
derivatives:
Page 88 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
29201100 -- Parathion (ISO) and parathion-methyl 
(ISO) (methyl-parathion)0 35
29201900 -- Other 0 35
29209000 - Other 0 35
2921 Amine-function compounds.
29211 - Acyclic monoamines and their derivatives; 
salts thereof:
29211100 -- Methylamine, di ‑ or trimethylamine and 
their salts0 35
29211900 -- Other 0 35
29212 - Acyclic polyamines and their derivatives; 
salts thereof:
29212100 -- Ethylenediamine and its salts 0 35
29212200 -- Hexamethylenediamine and its salts 0 35
29212900 -- Other 0 35
29213000 - Cyclanic, cyclenic or cycloterpenic mono- 
or polyamines, and their derivatives; salts 
thereof0 35
29214 - Aromatic monoamines and their 
derivatives; salts thereof :
29214100 -- Aniline and its salts 0 35
29214200 -- Aniline derivatives and their salts 0 35
29214300 -- Toluidines and their derivatives; salts 
thereof0 35
29214400 -- Diphenylamine and its derivatives; salts 
thereof0 35
29214500 -- 1‑Naphthylamine (alpha ‑naphthylamine), 
2‑naphthylamine (beta ‑naphthylamine) and 
their derivatives; salts thereof0 35
29214600 -- Amfetamine (INN), benzfetamine (INN), 
dexamfetamine (INN), etilamfetamine (INN), 
fencamfamin (INN), lefetamine (INN), 
levamfetamine (INN), mefenorex (INN) and 
phentermine (INN); salts thereof0 35
29214900 -- Other 0 35
29215 - Aromatic polyamines and their derivatives; 
salts thereof :
Page 89 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
29215100 -- o‑, m‑, p‑Phenylenediamine, 
diaminotoluenes, and their derivatives; salts 
thereof0 35
29215900 -- Other 0 35
2922 Oxygen-function amino-compounds.
29221 - Amino-alcohols, other than those 
containing more than one kind of oxygen 
function, their ethers and esters; salts 
thereof :
29221100 -- Monoethanolamine and its salts 0 35
29221200 -- Diethanolamine and its salts 0 35
29221300 -- Triethanolamine and its salts 0 35
29221400 -- Dextropropoxyphene (INN) and its salts 0 35
29221900 -- Other 0 35
29222 - Amino-naphthols and other amino-phenols, 
other than those containing more than one 
kind of oxygen function, their ethers and 
esters; salts thereof:
29222100 -- Aminohydroxynaphthalenesulphonic acids 
and their salts0 35
29222900 -- Other 0 35
29223 - Amino-aldehydes, amino-ketones and 
amino-quinones, other than those containing 
more than one kind of oxygen function; salts 
thereof:
29223100 -- Amfepramone (INN), methadone (INN) 
and normethadone (INN); salts thereof35
29223900 -- Other 35
29224 - Amino-acids, other than those containing 
more than one kind of oxygen function, and 
their esters; salts thereof:
29224100 -- Lysine and its esters; salts thereof 35
29224200 -- Glutamic acid and its salts 35
29224300 -- Anthranilic acid and its salts 35
29224400 -- Tilidine (INN) and its salts 35
29224900 -- Other 35
Page 90 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
29225000 - Amino‑alcohol‑phenols, 
amino‑acid‑phenols and other amino-
compounds with oxygen function0 35
2923 Quaternary ammonium salts and hydroxides; 
lecithins and other phosphoaminolipids, 
whether or not chemically defined.
29231000 - Choline and its salts 0 35
29232000 - Lecithins and other phosphoaminolipids 0 35
29239000 - Other 0 35
2924 Carboxyamide-function compounds; amide-
function compounds of carbonic acid.
29241 - Acyclic amides (including acyclic 
carbamates) and their derivatives; salts 
thereof:
29241100 -- Meprobamate (INN) 0 35
29241200 -- Fluoroacetamide (ISO), monocrotophos 
(ISO) and phosphamidon (ISO)0 35
29241900 -- Other 0 35
29242 - Cyclic amides (including cyclic carbamates) 
and their derivatives; salts thereof:
29242100 -- Ureines and their derivatives; salts thereof 0 35
29242300 -- 2-Acetamidobenzoic acid (N-
acetylanthranilic acid) and its salts0 35
29242400 -- Ethinamate (INN) 0 35
29242900 -- Other 0 35
2925 Carboxyimide-function compounds (including 
saccharin and its salts) and imine-function 
compounds.
29251 - Imides and their derivatives; salts thereof:
29251100 -- Saccharin and its salts 0 35
29251200 -- Glutethimide (INN) 0 35
29251900 -- Other 0 35
29252 - Imines and their derivatives; salts thereof:
29252100 -- Chlordimeform (ISO) 0 35
29252900 -- Other 0 35
2926 Nitrile-function compounds.
29261000 - Acrylonitrile 0 35
Page 91 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
29262000 - 1‑Cyanoguanidine (dicyandiamide) 0 35
29263000 - Fenproporex (INN) and its salts; 
methadone (INN) intermediate (4-cyano-2-
dimethylamino-4,4-diphenylbutane)0 35
29269000 - Other 0 35
2927 Diazo-, azo- or azoxy-compounds.
29270000 Diazo-, azo- or azoxy-compounds. 0 35
2928 Organic derivatives of hydrazine or of 
hydroxylamine.
29280000 Organic derivatives of hydrazine or of 
hydroxylamine.0 35
2929 Compounds with other nitrogen function.
29291000 - Isocyanates 0 35
29299000 - Other 0 35
2930 Organo-sulphur compounds.
29302000 - Thiocarbamates and dithiocarbamates 0 35
29303000 - Thiuram mono-, di- or tetrasulphides 0 35
29304000 - Methionine 0 35
29305000 - Captafol (ISO) and methamidophos (ISO) 0 35
29309000 - Other 0 35
2931 Other organo-inorganic compounds.
29310000 Other organo-inorganic compounds. 0 35
2932 Heterocyclic compounds with oxygen hetero-
atom(s) only.
29321 - Compounds containing an unfused furan 
ring (whether or not hydrogenated) in the 
structure:
29321100 -- Tetrahydrofuran 0 35
29321200 -- 2‑Furaldehyde (furfuraldehyde) 0 35
29321300 -- Furfuryl alcohol and tetrahydrofurfuryl 
alcohol0 35
29321900 -- Other 0 35
29322 - Lactones:
29322100 -- Coumarin, methylcoumarins and 
ethylcoumarins0 35
29322900 -- Other lactones 0 35
Page 92 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
29329 - Other:
29329100 -- Isosafrole 0 35
29329200 -- 1-(1,3-Benzodioxol-5-yl)propan-2-one 0 35
29329300 -- Piperonal 0 35
29329400 -- Safrole 0 35
29329500 -- Tetrahydrocannabinols (all isomers) 0 35
29329900 -- Other 0 35
2933 Heterocyclic compounds with nitrogen 
hetero-atom(s) only.
29331 - Compounds containing an unfused 
pyrazole ring (whether or not hydrogenated) 
in the structure:
29331100 -- Phenazone (antipyrin) and its derivatives 0 35
29331900 -- Other 0 35
29332 - Compounds containing an unfused 
imidazole ring (whether or not hydrogenated) 
in the structure:
29332100 -- Hydantoin and its derivatives 0 35
29332900 -- Other 0 35
29333 - Compounds containing an unfused pyridine 
ring (whether or not hydrogenated) in the 
structure:
29333100 -- Pyridine and its salts 0 35
29333200 -- Piperidine and its salts 0 35
29333300 -- Alfentanil (INN), anileridine (INN), 
bezitramide (INN), bromazepam (INN), 
difenoxin (INN), diphenoxylate (INN), 
dipipanone (INN), fentanyl (INN), 
ketobemidone (INN), methylphenidate (INN), 
pentazocine (INN), pethidine (INN), 
pethidine (INN) intermediate A, 
phencyclidine (INN) (PCP), phenoperidine 
(INN), pipradrol (INN), piritramide (INN), 
propiram (INN) and trimeperidine (INN); salts 
thereof0 35
29333900 -- Other 0 35
Page 93 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
29334 - Compounds containing in the structure a 
quinoline or isoquinoline ring-system 
(whether or not hydrogenated), not further 
fused:
29334100 -- Levorphanol (INN) and its salts 0 35
29334900 -- Other 0 35
29335 - Compounds containing a pyrimidine ring 
(whether or not hydrogenated) or piperazine 
ring in the structure:
29335200 -- Malonylurea (barbituric acid) and its salts 0 35
29335300 -- Allobarbital (INN), amobarbital (INN), 
barbital (INN), butalbital (INN), butobarbital, 
cyclobarbital (INN), methylphenobarbital 
(INN), pentobarbital (INN), phenobarbital 
(INN), secbutabarbital (INN), secobarbital 
(INN) and vinylbital (INN); salts thereof0 35
29335400 -- Other derivatives of malonylurea 
(barbituric acid); salts thereof0 35
29335500 -- Loprazolam (INN), mecloqualone (INN), 
methaqualone (INN) and zipeprol (INN); 
salts thereof0 35
29335900 -- Other 0 35
29336 - Compounds containing an unfused triazine 
ring (whether or not hydrogenated) in the 
structure:
29336100 -- Melamine 0 35
29336900 -- Other 0 35
29337 - Lactams:
29337100 -- 6‑Hexanelactam (epsilon ‑caprolactam) 0 35
29337200 -- Clobazam (INN) and methyprylon (INN) 0 35
29337900 -- Other lactams 0 35
29339 - Other:
Page 94 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
29339100 -- Alprazolam (INN), camazepam (INN), 
chlordiazepoxide (INN), clonazepam (INN), 
clorazepate, delorazepam (INN), diazepam 
(INN), estazolam (INN), ethyl loflazepate 
(INN), fludiazepam (INN), flunitrazepam 
(INN), flurazepam (INN), halazepam (INN), 
lorazepam (INN), lormetazepam (INN), 
mazindol (INN), medazepam (INN), 
midazolam (INN), nimetazepam (INN), 
nitrazepam (INN), nordazepam (INN), 
oxazepam (INN), pinazepam (INN), 
prazepam (INN), pyrovalerone (INN), 
temazepam (INN), tetrazepam (INN) and 
triazolam (INN); salts thereof0 35
29339900 -- Other 0 35
2934 Nucleic acids and their salts, whether or not 
chemically defined; other heterocyclic 
compounds.
29341000 - Compounds containing an unfused thiazole 
ring (whether or not hydrogenated) in the 
structure0 35
29342000 - Compounds containing in the structure a 
benzothiazole ring-system (whether or not 
hydrogenated), not further fused0 35
29343000 - Compounds containing in the structure a 
phenothiazine ring-system (whether or not 
hydrogenated), not further fused0 35
29349 - Other:
29349100 -- Aminorex (INN), brotizolam (INN), 
clotiazepam (INN), cloxazolam (INN), 
dextromoramide (INN), haloxazolam (INN), 
ketazolam (INN), mesocarb (INN), oxazolam 
(INN), pemoline (INN), phendimetrazine 
(INN), phenmetrazine (INN) and sufentanil 
(INN); salts thereof0 35
29349900 -- Other 0 35
2935 Sulphonamides.
29350000 Sulphonamides. 0 35
Page 95 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
2936 Provitamins and vitamins, natural or 
reproduced by synthesis (including natural 
concentrates), derivatives thereof used 
primarily as vitamins, and intermixtures of 
the foregoing, whether or not in any solvent.
29362 - Vitamins and their derivatives, unmixed:
29362100 -- Vitamins A and their derivatives 0 2012 0 5
29362200 -- Vitamin B1 and its derivatives 0 2012 0 5
29362300 -- Vitamin B2 and its derivatives 0 2012 0 5
29362400 -- D‑ or DL‑Pantothenic acid (Vitamin B3 or 
Vitamin B5) and its derivatives0 2012 0 5
29362500 -- Vitamin B6 and its derivatives 0 2012 0 5
29362600 -- Vitamin B12 and its derivatives 0 2012 0 5
29362700 -- Vitamin C and its derivatives 0 2012 0 5
29362800 -- Vitamin E and its derivatives 0 2012 0 5
29362900 -- Other vitamins and their derivatives 0 2012 0 5
29369000 - Other, including natural concentrates 0 2012 0 5
2937 Hormones, prostaglandins, thromboxanes 
and leukotrienes, natural or reproduced by 
synthesis; derivatives and structural 
analogues thereof, including chain modified 
polypeptides, used primarily as hormones.
29371 - Polypeptide hormones, protein hormones 
and glycoprotein hormones, their derivatives 
and structural analogues:
29371100 -- Somatotropin, its derivatives and structural 
analogues0 2012 0 5
29371200 -- Insulin and its salts 0 2012 0 5
29371900 -- Other 0 2012 0 5
29372 - Steroidal hormones, their derivatives and 
structural analogues :
29372100 -- Cortisone, hydrocortisone, prednisone 
(dehydrocortisone) and prednisolone 
(dehydrohydrocortisone)0 2012 0 5
29372200 -- Halogenated derivatives of corticosteroidal 
hormones0 2012 0 5
29372300 -- Oestrogens and progestogens 0 2012 0 5
29372900 -- Other 0 2012 0 5
Page 96 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
29373 - Catecholamine hormones, their derivatives 
and structural analogues:
29373100 -- Epinephrine 0 2012 0 5
29373900 -- Other 0 2012 0 5
29374000 - Amino-acid derivatives 0 2012 0 5
29375000 - Prostaglandins, thromboxanes and 
leukotrienes, their derivatives and structural 
analogues0 2012 0 5
29379000 - Other 0 2012 0 5
2938 Glycosides, natural or reproduced by 
synthesis, and their salts, ethers, esters and 
other derivatives.
29381000 - Rutoside (rutin) and its derivatives 0 2012 0 5
29389000 - Other 0 2012 0 5
2939 Vegetable alkaloids, natural or reproduced 
by synthesis, and their salts, ethers, esters 
and other derivatives.
29391 - Alkaloids of opium and their derivatives; 
salts thereof:
29391100 -- Concentrates of poppy straw; 
buprenorphine (INN), codeine, 
dihydrocodeine (INN), ethylmorphine, 
etorphine (INN), heroin, hydrocodone (INN), 
hydromorphone (INN), morphine, 
nicomorphine (INN), oxycodone (INN), 
oxymorphone (INN), pholcodine (INN), 
thebacon (INN) and thebaine; salts thereof0 2012 0 5
29391900 -- Other 0 2012 0 5
29392000 - Alkaloids of cinchona and their derivatives; 
salts thereof0 2012 0 5
29393000 - Caffeine and its salts 0 2012 0 5
29394 - Ephedrines and their salts:
29394100 -- Ephedrine and its salts 0 2012 0 5
29394200 -- Pseudoephedrine (INN) and its salts 0 2012 0 5
29394300 -- Cathine (INN) and its salts 0 2012 0 5
29394900 -- Other 0 2012 0 5
29395 - Theophylline and aminophylline 
(theophylline-ethylenediamine) and their 
derivatives; salts thereof:
Page 97 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
29395100 -- Fenetylline (INN) and its salts 0 2012 0 5
29395900 -- Other 0 2012 0 5
29396 - Alkaloids of rye ergot and their derivatives; 
salts thereof:
29396100 -- Ergometrine (INN) and its salts 0 2012 0 5
29396200 -- Ergotamine (INN) and its salts 0 2012 0 5
29396300 -- Lysergic acid and its salts 0 2012 0 5
29396900 -- Other 0 2012 0 5
29399 - Other:
29399100 -- Cocaine, ecgonine, levometamfetamine, 
metamfetamine (INN), metamfetamine 
racemate; salts, esters and other derivatives 
thereof0 2012 0 5
29399900 -- Other 0 2012 0 5
2940 Sugars, chemically pure, other than sucrose, 
lactose, maltose, glucose and fructose; 
sugar ethers, sugar acetals and sugar 
esters, and their salts, other than products of 
heading 29.37, 29.38 or 29.39.
29400000 Sugars, chemically pure, other than sucrose, 
lactose, maltose, glucose and fructose; 
sugar ethers, sugar acetals and sugar 
esters, and their salts, other than products of 
heading 29.37, 29.38 or 29.39.0 2012 0 5
2941 Antibiotics.
29411000 - Penicillins and their derivatives with a 
penicillanic acid structure; salts thereof0 2012 0 5
29412000 - Streptomycins and their derivatives; salts 
thereof0 2012 0 5
29413000 - Tetracyclines and their derivatives; salts 
thereof0 2012 0 5
29414000 - Chloramphenicol and its derivatives; salts 
thereof0 2012 0 5
29415000 - Erythromycin and its derivatives; salts 
thereof0 2012 0 5
29419000 - Other 0 2012 0 5
2942 Other organic compounds.
29420000 Other organic compounds. 0 2012 0 5
30 Pharmaceutical products
Page 98 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
3001 Glands and other organs for organo-
therapeutic uses, dried, whether or not 
powdered; extracts of glands or other organs 
or of their secretions for organo-therapeutic 
uses; heparin and its salts; other human or 
animal substances prepared for therapeutic 
or prophylactic uses, not elsewhere specified 
or included.
30012000 - Extracts of glands or other organs or of 
their secretions0 0
30019000 - Other 0 0
3002 Human blood; animal blood prepared for 
therapeutic, prophylactic or diagnostic uses; 
antisera and other blood fractions and 
modified immunological products, whether or 
not obtained by means of biotechnological 
processes; vaccines, toxins, cultures of 
micro-organisms (excluding yeasts) and 
similar products.
30021000 - Antisera and other blood fractions and 
modified immunological products, whether or 
not obtained by means of biotechnological 
processes0 0
30022000 - Vaccines for human medicine 0 0
30023000 - Vaccines for veterinary medicine 0 0
30029000 - Other 0 0
3003 Medicaments (excluding goods of heading 
30.02, 30.05 or 30.06) consisting of two or 
more constituents which have been mixed 
together for therapeutic or prophylactic uses, 
not put up in measured doses or in forms or 
packings for retail sale.
30031000 - Containing penicillins or derivatives thereof, 
with a penicillanic acid structure, or 
streptomycins or their derivatives0 0
30032000 - Containing other antibiotics 0 0
30033 - Containing hormones or other products of 
heading 29.37 but not containing antibiotics:
30033100 -- Containing insulin 0 0
30033900 -- Other CA 0 0
Page 99 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
30034000 - Containing alkaloids or derivatives thereof 
but not containing hormones or other 
products of heading 29.37 or antibiotics0 0
30039000 - Other CA 0 0
3004 Medicaments (excluding goods of heading 
30.02, 30.05 or 30.06) consisting of mixed or 
unmixed products for therapeutic or 
prophylactic uses, put up in measured doses 
(including those in the form of transdermal 
administration systems) or in forms or 
packings for retail sale.
30041000 - Containing penicillins or derivatives thereof, 
with a penicillanic acid structure, or 
streptomycins or their derivativesNZ 0 0
30042000 - Containing other antibiotics NZ 0 0
30043 - Containing hormones or other products of 
heading 29.37 but not containing antibiotics:
30043100 -- Containing insulin NZ 0 0
30043200 -- Containing corticosteroid hormones, their 
derivatives or  structural analoguesNZ 0 0
30043900 -- Other NZ 0 0
30044000 - Containing alkaloids or derivatives thereof 
but not containing hormones, other products 
of heading 29.37 or antibioticsNZ 0 0
30045000 - Other medicaments containing vitamins or 
other products of heading 29.36NZ 0 0
30049000 - Other CA,NZ 0 0
3005 Wadding, gauze, bandages and similar 
articles (for example, dressings, adhesive 
plasters, poultices), impregnated or coated 
with pharmaceutical substances or put up in 
forms or packings for retail sale for medical, 
surgical, dental or veterinary purposes.
30051000 - Adhesive dressings and other articles 
having an adhesive layer0 0
30059000 - Other 0 0
3006 Pharmaceutical goods specified in Note 4 to 
this Chapter.
Page 100 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
30061000 - Sterile surgical catgut, similar sterile suture 
materials (including sterile absorbable 
surgical or dental yarns) and sterile tissue 
adhesives for surgical wound closure; sterile 
laminaria and sterile laminaria tents; sterile 
absorbable surgical or dental haemostatics; 
sterile surgical or dental adhesion barriers, 
whether or not absorbable0 0
30062000 - Blood-grouping reagents 0 0
30063000 - Opacifying preparations for X-ray 
examinations; diagnostic reagents designed 
to be administered to the patient0 0
30064000 - Dental cements and other dental fillings; 
bone reconstruction cements0 0
30065000 - First-aid boxes and kits 0 0
30066000 - Chemical contraceptive preparations based 
on hormones, on other products of heading 
29.37 or on spermicides0 0
30067000 - Gel preparations designed to be used in 
human or veterinary medicine as a lubricant 
for parts of the body for surgical operations 
or physical examinations or as a coupling 
agent between the body and medical 
instrumentsNZ 0 35
30069 - Other:
30069100 -- Appliances identifiable for ostomy use 0 40
30069200 -- Waste pharmaceuticals CA,NZ 0 0
31 Fertilisers
3101 Animal or vegetable fertilisers, whether or 
not mixed together or chemically treated; 
fertilisers produced by the mixing or 
chemical treatment of animal or vegetable 
products.
31010000 Animal or vegetable fertilisers, whether or 
not mixed together or chemically treated; 
fertilisers produced by the mixing or 
chemical treatment of animal or vegetable 
products.0 35
3102 Mineral or chemical fertilisers, nitrogenous.
31021000 - Urea, whether or not in aqueous solution 0 40
Page 101 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
31022 - Ammonium sulphate; double salts and 
mixtures of ammonium sulphate and 
ammonium nitrate:
31022100 -- Ammonium sulphate 0 40
31022900 -- Other 0 40
31023000 - Ammonium nitrate, whether or not in 
aqueous solution0 40
31024000 - Mixtures of ammonium nitrate with calcium 
carbonate or other inorganic non-fertilising 
substances0 40
31025000 - Sodium nitrate 0 40
31026000 - Double salts and mixtures of calcium 
nitrate and ammonium nitrate0 40
31028000 - Mixtures of urea and ammonium nitrate in 
aqueous or ammoniacal solution0 40
31029000 - Other, including mixtures not specified in 
the foregoing subheadings0 40
3103 Mineral or chemical fertilisers, phosphatic.
31031000 - Superphosphates 0 40
31039000 - Other 0 40
3104 Mineral or chemical fertilisers, potassic.
31042000 - Potassium chloride 0 40
31043000 - Potassium sulphate 0 40
31049000 - Other 0 40
3105 Mineral or chemical fertilisers containing two 
or three of the fertilising elements nitrogen, 
phosphorus and potassium; other fertilisers; 
goods of this Chapter in tablets or similar 
forms or in packages of a gross weight not 
exceeding 10 kg.
31051000 - Goods of this Chapter in tablets or similar 
forms or in packages of a gross weight not 
exceeding 10 kg0 40
31052000 - Mineral or chemical fertilisers containing 
the three fertilising elements nitrogen, 
phosphorus and potassium0 40
31053000 - Diammonium hydrogenorthophosphate 
(diammonium phosphate)0 40
Page 102 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
31054000 - Ammonium dihydrogenorthophosphate 
(monoammonium phosphate) and mixtures 
thereof with diammonium 
hydrogenorthophosphate (diammonium 
phosphate)0 40
31055 - Other mineral or chemical fertilisers 
containing the two fertilising elements 
nitrogen and phosphorus:
31055100 -- Containing nitrates and phosphates 0 40
31055900 -- Other 0 40
31056000 - Mineral or chemical fertilisers containing 
the two fertilising elements phosphorus and 
potassium0 40
31059000 - Other 0 40
32 Tanning or dyeing extracts; tannins and their 
derivatives; dyes, pigments and other 
colouring matter; paints and varnishes; putty 
and other mastics; inks
3201 Tanning extracts of vegetable origin; tannins 
and their salts, ethers, esters and other 
derivatives.
32011000 - Quebracho extract 0 40
32012000 - Wattle extract 0 40
32019000 - Other 0 40
3202 Synthetic organic tanning substances; 
inorganic tanning substances; tanning 
preparations, whether or not containing 
natural tanning substances; enzymatic 
preparations for pre-tanning.
32021000 - Synthetic organic tanning substances 0 40
32029000 - Other 0 40
3203 Colouring matter of vegetable or animal 
origin (including dyeing extracts but 
excluding animal black), whether or not 
chemically defined; preparations as specified 
in Note 3 to this Chapter based on colouring 
matter of vegetable or animal origin.
Page 103 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
32030000 Colouring matter of vegetable or animal 
origin (including dyeing extracts but 
excluding animal black), whether or not 
chemically defined; preparations as specified 
in Note 3 to this Chapter based on colouring 
matter of vegetable or animal origin.0 40
3204 Synthetic organic colouring matter, whether 
or not chemically defined; preparations as 
specified in Note 3 to this Chapter based on 
synthetic organic colouring matter; synthetic 
organic products of a kind used as 
fluorescent brightening agents or as 
luminophores, whether or not chemically 
defined.
32041 - Synthetic organic colouring matter and 
preparations based thereon as specified in 
Note 3 to this Chapter:
32041100 -- Disperse dyes and preparations based 
thereon0 40
32041200 -- Acid dyes, whether or not premetallised, 
and preparations based thereon; mordant 
dyes and preparations based thereon0 40
32041300 -- Basic dyes and preparations based 0 40
32041400 -- Direct dyes and preparations based 
thereon0 40
32041500 -- Vat dyes (including those usable in that 
state as pigments)  and preparations based 
thereon0 40
32041600 -- Reactive dyes and preparations based 
thereon0 40
32041700 -- Pigments and preparations based thereon 0 40
32041900 -- Other, including mixtures of colouring 
matter of two or more of the subheadings 
3204.11 to 3204.190 40
32042000 - Synthetic organic products of a kind used 
as fluorescent brightening agents0 40
32049000 - Other 0 40
3205 Colour lakes; preparations as specified in 
Note 3 to this Chapter based on colour lakes.
32050000 Colour lakes; preparations as specified in 
Note 3 to this Chapter based on colour lakes.0 40
Page 104 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
3206 Other colouring matter; preparations as 
specified in Note 3 to this Chapter, other 
than those of heading 32.03, 32.04 or 32.05; 
inorganic products of a kind used as 
luminophores, whether or not chemically 
defined.
32061 - Pigments and preparations based on 
titanium dioxide:
32061100 -- Containing 80% or more by weight of 
titanium dioxide  calculated on the dry matter0 40
32061900 -- Other 0 40
32062000 - Pigments and preparations based on 
chromium compounds0 40
32064 - Other colouring matter and other 
preparations:
32064100 -- Ultramarine and preparations based 
thereon0 40
32064200 -- Lithopone and other pigments and 
preparations based on zinc  sulphide0 40
32064900 -- Other 0 40
32065000 - Inorganic products of a kind used as 
luminophores0 40
3207 Prepared pigments, prepared opacifiers and 
prepared colours, vitrifiable enamels and 
glazes, engobes (slips), liquid lustres and 
similar preparations, of a kind used in the 
ceramic, enamelling or glass industry; glass 
frit and other glass, in the form of powder, 
granules or flakes.
32071000 - Prepared pigments, prepared opacifiers, 
prepared colours and similar preparations0 40
32072000 - Vitrifiable enamels and glazes, engobes 
(slips) and similar preparations0 40
32073000 - Liquid lustres and similar preparations 0 40
32074000 - Glass frit and other glass, in the form of 
powder, granules or flakes0 40
Page 105 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
3208 Paints and varnishes (including enamels and 
lacquers) based on synthetic polymers or 
chemically modified natural polymers, 
dispersed or dissolved in a non-aqueous 
medium; solutions as defined in Note 4 to 
this Chapter.
32081000 - Based on polyesters NZ 0 65
32082000 - Based on acrylic or vinyl polymers NZ 0 65
32089000 - Other NZ 0 65
3209 Paints and varnishes (including enamels and 
lacquers) based on synthetic polymers or 
chemically modified natural polymers, 
dispersed or dissolved in an aqueous 
medium.
32091000 - Based on acrylic or vinyl polymers NZ 0 65
32099000 - Other NZ 0 65
3210 Other paints and varnishes (including 
enamels, lacquers and distempers); 
prepared water pigments of a kind used for 
finishing leather.
32100000 Other paints and varnishes (including 
enamels, lacquers and distempers); 
prepared water pigments of a kind used for 
finishing leather.0 65
3211 Prepared driers.
32110000 Prepared driers. 0 40
3212 Pigments (including metallic powders and 
flakes) dispersed in non-aqueous media, in 
liquid or paste form, of a kind used in the 
manufacture of paints (including enamels); 
stamping foils; dyes and other colouring 
matter put up in forms or packings for retail 
sale.
32121000 - Stamping foils 0 65
32129000 - Other 0 65
3213 Artists', students' or signboard painters' 
colours, modifying tints, amusement colours 
and the like, in tablets, tubes, jars, bottles, 
pans or in similar forms or packings.
32131000 - Colours in sets 0 40
Page 106 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
32139000 - Other 0 40
3214 Glaziers' putty, grafting putty, resin cements, 
caulking compounds and other mastics; 
painters' fillings; non-refractory surfacing 
preparations for façades, indoor walls, floors, 
ceilings or the like.
32141000 - Glaziers' putty, grafting putty, resin 
cements, caulking compounds and other 
mastics; painters' fillings0 40
32149000 - Other 0 40
3215 Printing ink, writing or drawing ink and other 
inks, whether or not concentrated or solid.
32151 - Printing ink:
32151100 -- Black 0 40
32151900 -- Other 0 40
32159000 - Other 0 40
33 Essential oils and resinoids; perfumery, 
cosmetic or toilet preparations
3302 Mixtures of odoriferous substances and 
mixtures (including alcoholic solutions) with a 
basis of one or more of these substances, of 
a kind used as raw materials in industry; 
other preparations based on odoriferous 
substances, of a kind used for the 
manufacture of beverages.
330210 - Of a kind used in the food or drink industries
33021010 -- Mixtures of odoriferous substances and 
mixtures (including alcoholic solutions) with a 
basis of one or more of these substances, of 
a kind used in the food or drink industries0 40
33029000 - Other 0 40
3303 Perfumes and toilet waters.
33030000 Perfumes and toilet waters. 0 25
3304 Beauty or make-up preparations and 
preparations for the care of the skin (other 
than medicaments), including sunscreen or 
sun tan preparations; manicure or pedicure 
preparations.
33041000 - Lip make-up preparations 0 40
33042000 - Eye make-up preparations 0 40
Page 107 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
33043000 - Manicure or pedicure preparations 0 40
33049 - Other:
33049100 -- Powders, whether or not compressed 0 40
33049900 -- Other 0 40
3305 Preparations for use on the hair.
33051000 - Shampoos 0 40
33052000 - Preparations for permanent waving or 
straightening0 40
33053000 - Hair lacquers 0 40
33059000 - Other 0 40
3306 Preparations for oral or dental hygiene, 
including denture fixative pastes and 
powders; yarn used to clean between the 
teeth (dental floss), in individual retail 
packages.
33061000 - Dentifrices 0 40
33062000 - Yarn used to clean between the teeth 
(dental floss)0 40
33069000 - Other 0 40
3307 Pre-shave, shaving or after-shave 
preparations, personal deodorants, bath 
preparations, depilatories and other 
perfumery, cosmetic or toilet preparations, 
not elsewhere specified or included; 
prepared room deodorisers, whether or not 
perfumed or having disinfectant properties.
33071000 - Pre-shave, shaving or after-shave 
preparations0 40
33072000 - Personal deodorants and antiperspirants 0 40
33073000 - Perfumed bath salts and other bath 
preparations0 40
33074 - Preparations for perfuming or deodorizing 
rooms, including odoriferous preparations 
used during religious rites:
33074100 -- “Agarbatti” and other odoriferous 
preparations which operate by burning0 40
33074900 -- Other 0 40
33079000 - Other 0 40
Page 108 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
34 Soap, organic surface-active agents, 
washing preparations, lubricating 
preparations, artificial waxes, prepared 
waxes, polishing or scouring preparations, 
candles and similar articles, modelling 
pastes, "dental waxes" and dental 
preparations with a basis of plaster
3401 Soap; organic surface-active products and 
preparations for use as soap, in the form of 
bars, cakes, moulded pieces or shapes, 
whether or not containing soap; organic 
surface-active products and preparations for 
washing the skin, in the form of liquid or 
cream and put up for retail sale, whether or 
not containing soap; paper, wadding, felt and 
nonwovens, impregnated, coated or covered 
with soap or detergent.
34011 - Soap and organic surface-active products 
and preparations, in the form of bars, cakes, 
moulded pieces or shapes, and paper, 
wadding, felt and nonwovens, impregnated, 
coated or covered with soap or detergent:
34011100 -- For toilet use (including medicated 
products)0 40
34011900 -- Other 0 65
34012000 - Soap in other forms 0 65
34013000 - Organic surface-active products and 
preparations for washing the skin, in the form 
of liquid or cream and put up for retail sale, 
whether or not containing soap0 65
3402 Organic surface-active agents (other than 
soap); surface-active preparations, washing 
preparations (including auxiliary washing 
preparations) and cleaning preparations, 
whether or not containing soap, other than 
those of heading 34.01.
34021 - Organic surface-active agents, whether or 
not put up for retail sale:
34021100 -- Anionic 0 65
34021200 -- Cationic 0 65
34021300 -- Non‑ionic 0 65
34021900 -- Other 0 65
Page 109 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
34022000 - Preparations put up for retail sale 0 65
34029000 - Other 0 65
3403 Lubricating preparations (including cutting-oil 
preparations, bolt or nut release 
preparations, anti-rust or anti-corrosion 
preparations and mould release 
preparations, based on lubricants) and 
preparations of a kind used for the oil or 
grease treatment of textile materials, leather, 
furskins or other materials, but excluding 
preparations containing, as basic 
constituents, 70% or more by weight of 
petroleum oils or of oils obtained from 
bituminous minerals.
34031 - Containing petroleum oils or oils obtained 
from bituminous minerals:
34031100 -- Preparations for the treatment of textile 
materials, leather, furskins or other materials0 40
34031900 -- Other 0 40
34039 - Other:
34039100 -- Preparations for the treatment of textile 
materials, leather, furskins or other materials0 40
34039900 -- Other 0 40
3404 Artificial waxes and prepared waxes.
34042000 - Of poly(oxyethylene) (polyethylene glycol) 0 40
34049000 - Other 0 40
3405 Polishes and creams, for footwear, furniture, 
floors, coachwork, glass or metal, scouring 
pastes and powders and similar preparations 
(whether or not in the form of paper, 
wadding, felt, nonwovens, cellular plastics or 
cellular rubber, impregnated, coated or 
covered with such preparations), excluding 
waxes of heading 34.04.
34051000 - Polishes, creams and similar preparations 
for footwear or leather0 40
34052000 - Polishes, creams and similar preparations 
for the maintenance of wooden furniture, 
floors or other woodwork0 40
34053000 - Polishes and similar preparations for 
coachwork, other than metal polishes0 40
Page 110 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
34054000 - Scouring pastes and powders and other 
scouring preparations0 40
34059000 - Other 0 40
3406 Candles, tapers and the like.
34060000 Candles, tapers and the like. 0 40
3407 Modelling pastes, including those put up for 
children's amusement; preparations known 
as “dental wax” or as “dental impression 
compounds”, put up in sets, in packings for 
retail sale or in plates, horseshoe shapes, 
sticks or similar forms; other preparations for 
use in dentistry, with a basis of plaster (of 
calcined gypsum or calcium sulphate).
34070000 Modelling pastes, including those put up for 
children's amusement; preparations known 
as “dental wax” or as “dental impression 
compounds”, put up in sets, in packings for 
retail sale or in plates, horseshoe shapes, 
sticks or similar forms; other preparations for 
use in dentistry, with a basis of plaster (of 
calcined gypsum or calcium sulphate).0 40
35 Albuminoidal substances; modified starches; 
glues; enzymes
3506 Prepared glues and other prepared 
adhesives, not elsewhere specified or 
included; products suitable for use as glues 
or adhesives, put up for retail sale as glues 
or adhesives, not exceeding a net weight of 
1 kg.
35061000 - Products suitable for use as glues or 
adhesives, put up for retail sale as glues or 
adhesives, not exceeding a net weight of 1 kg0 35
35069 - Other:
35069100 -- Adhesives based on polymers of headings 
39.01 to 39.13 or on rubber0 35
35069900 -- Other 0 35
3507 Enzymes; prepared enzymes not elsewhere 
specified or included.
35071000 - Rennet and concentrates thereof 0 35
35079000 - Other 0 35
Page 111 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
36 Explosives; pyrotechnic products; matches; 
pyrophoric alloys; certain combustible 
preparations
3601 Propellent powders.
36010000 Propellent powders. 0 40
3602 Prepared explosives, other than propellent 
powders.
36020000 Prepared explosives, other than propellent 
powders.0 40
3603 Safety fuses; detonating fuses; percussion 
or detonating caps; igniters; electric 
36030000 Safety fuses; detonating fuses; percussion 
or detonating caps; igniters; electric 0 40
3604 Fireworks, signalling flares, rain rockets, fog 
signals and other pyrotechnic articles.
36041000 - Fireworks 0 40
36049000 - Other 0 40
3605 Matches, other than pyrotechnic articles of 
heading 36.04.
36050000 Matches, other than pyrotechnic articles of 
heading 36.04.0 40
3606 Ferro-cerium and other pyrophoric alloys in 
all forms; articles of combustible materials as 
specified in Note 2 to this Chapter.
36061000 - Liquid or liquefied-gas fuels in containers of 
a kind used for filling or refilling cigarette or 
similar lighters and of a capacity not 
exceeding 300 cm30 40
36069000 - Other 0 40
37 Photographic or cinematographic goods
3701 Photographic plates and film in the flat, 
sensitised, unexposed, of any material other 
than paper, paperboard or textiles; instant 
print film in the flat, sensitised, unexposed, 
whether or not in packs.
37011000 - For X-ray 0 40
37012000 - Instant print film 0 40
37013000 - Other plates and film, with any side 
exceeding 255 mm0 40
Page 112 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
37019 - Other:
37019100 -- For colour photography (polychrome) 0 40
37019900 -- Other 0 40
3702 Photographic film in rolls, sensitised, 
unexposed, of any material other than paper, 
paperboard or textiles; instant print film in 
rolls, sensitised, unexposed.
37021000 - For X-ray NZ 0 40
37023 - Other film, without perforations, of a width 
not exceeding 105 mm:
37023100 -- For colour photography (polychrome) NZ 0 40
37023200 -- Other, with silver halide emulsion NZ 0 40
37023900 -- Other NZ 0 40
37024 - Other film, without perforations, of a width 
exceeding 105 mm:
37024100 -- Of a width exceeding 610 mm and of a 
length exceeding 200 m, for colour 
photography (polychrome)NZ 0 40
37024200 -- Of a width exceeding 610 mm and of a 
length exceeding 200 m, other than for 
colour photographyNZ 0 40
37024300 -- Of a width exceeding 610 mm and of a 
length not exceeding 200 mNZ 0 40
37024400 -- Of a width exceeding 105 mm but not 
exceeding 610 mmNZ 0 40
37025 - Other film, for colour photography 
(polychrome):
37025100 -- Of a width not exceeding 16 mm and of a 
length not exceeding 14 mNZ 0 40
37025200 -- Of a width not exceeding 16 mm and of a 
length exceeding 14 mNZ 0 40
37025300 -- Of a width exceeding 16 mm but not 
exceeding 35 mm and of a length not 
exceeding 30 m, for slidesNZ 0 40
37025400 -- Of a width exceeding 16 mm but not 
exceeding 35 mm and of a length not 
exceeding 30 m, other than for slidesNZ 0 40
37025500 -- Of a width exceeding 16 mm but not 
exceeding 35 mm and of a length exceeding 
30 mNZ 0 40
Page 113 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
37025600 -- Of a width exceeding 35 mm NZ 0 40
37029 - Other:
37029100 -- Of a width not exceeding 16 mm NZ 0 40
37029300 -- Of a width exceeding 16 mm but not 
exceeding 35 mm and of a length not 
exceeding 30 m40
37029400 -- Of a width exceeding 16 mm but not 
exceeding 35 mm and of a length exceeding 
30 m40
37029500 -- Of a width exceeding 35 mm 40
3703 Photographic paper, paperboard and 
textiles, sensitised, unexposed.
37031000 - In rolls of a width exceeding 610 mm NZ 0 40
37032000 - Other, for colour photography (polychrome) NZ 0 40
37039000 - Other NZ 0 40
3704 Photographic plates, film, paper, paperboard 
and textiles, exposed but not developed.
37040000 Photographic plates, film, paper, paperboard 
and textiles, exposed but not developed.0 40
3705 Photographic plates and film, exposed and 
developed, other than cinematographic film.
37051000 - For offset reproduction 0 40
37059000 - Other 0 40
3706 Cinematographic film, exposed and 
developed, whether or not incorporating 
sound track or consisting only of sound track.
37061000 - Of a width of 35 mm or more 0 40
37069000 - Other 0 40
3707 Chemical preparations for photographic uses 
(other than varnishes, glues, adhesives and 
similar preparations); unmixed products for 
photographic uses, put up in measured 
portions or put up for retail sale in a form 
ready for use.
37071000 - Sensitising emulsions 0 40
37079000 - Other 0 40
38 Miscellaneous chemical products
Page 114 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
3801 Artificial graphite; colloidal or semi-colloidal 
graphite; preparations based on graphite or 
other carbon in the form of pastes, blocks, 
plates or other semi-manufactures.
38011000 - Artificial graphite 0 35
38012000 - Colloidal or semi-colloidal graphite 0 35
38013000 - Carbonaceous pastes for electrodes and 
similar pastes for furnace linings0 35
38019000 - Other 0 35
3802 Activated carbon; activated natural mineral 
products; animal black, including spent 
animal black.
38021000 - Activated carbon 0 35
38029000 - Other 0 35
3803 Tall oil, whether or not refined.
38030000 Tall oil, whether or not refined. NZ 0 35
3804 Residual lyes from the manufacture of wood 
pulp, whether or not concentrated, 
desugared or chemically treated, including 
lignin sulphonates, but excluding tall oil of 
heading 38.03.
38040000 Residual lyes from the manufacture of wood 
pulp, whether or not concentrated, 
desugared or chemically treated, including 
lignin sulphonates, but excluding tall oil of 
heading 38.03.0 35
3805 Gum, wood or sulphate turpentine and other 
terpenic oils produced by the distillation or 
other treatment of coniferous woods; crude 
dipentene; sulphite turpentine and other 
crude para-cymene; pine oil containing 
alpha-terpineol as the main constituent.
38051000 - Gum, wood or sulphate turpentine oils 0 35
38059000 - Other 0 35
3806 Rosin and resin acids, and derivatives 
thereof; rosin spirit and rosin oils; run gums.
38061000 - Rosin and resin acids 0 35
38062000 - Salts of rosin, of resin acids or of 
derivatives of rosin or resin acids, other than 
salts of rosin adducts0 35
Page 115 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
38063000 - Ester gums 0 35
38069000 - Other 0 35
3807 Wood tar; wood tar oils; wood creosote; 
wood naphtha; vegetable pitch; brewers' 
pitch and similar preparations based on 
rosin, resin acids or on vegetable pitch.
38070000 Wood tar; wood tar oils; wood creosote; 
wood naphtha; vegetable pitch; brewers' 
pitch and similar preparations based on 
rosin, resin acids or on vegetable pitch.0 35
3808 Insecticides, rodenticides, fungicides, 
herbicides, anti-sprouting products and plant-
growth regulators, disinfectants and similar 
products, put up in forms or packings for 
retail sale or as preparations or articles (for 
example, sulphur-treated bands, wicks and 
candles, and fly-papers).
38085000 - Goods specified in Subheading Note 1 to 
this ChapterNZ 0 35
38089 - Other:
38089100 -- Insecticides NZ 0 35
38089200 -- Fungicides NZ 0 35
38089300 -- Herbicides, anti-sprouting products and 
plant-growth regulatorsNZ 0 35
38089400 -- Disinfectants NZ 0 35
38089900 -- Other NZ 0 35
3809 Finishing agents, dye carriers to accelerate 
the dyeing or fixing of dyestuffs and other 
products and preparations (for example, 
dressings and mordants), of a kind used in 
the textile, paper, leather or like industries, 
not elsewhere specified or included.
38099 - Other:
38099100 -- Of a kind used in the textile or like 
industries0 35
38099200 -- Of a kind used in the paper or like 
industries0 35
38099300 -- Of a kind used in the leather or like 
industries0 35
Page 116 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
3810 Pickling preparations for metal surfaces; 
fluxes and other auxiliary preparations for 
soldering, brazing or welding; soldering, 
brazing or welding powders and pastes 
consisting of metal and other materials; 
preparations of a kind used as cores or 
coatings for welding electrodes or rods.
38101000 - Pickling preparations for metal surfaces; 
soldering, brazing or welding powders and 
pastes consisting of metal and other 
materials0 35
38109000 - Other 0 35
3811 Anti-knock preparations, oxidation inhibitors, 
gum inhibitors, viscosity improvers, anti-
corrosive preparations and other prepared 
additives, for mineral oils (including gasoline) 
or for other liquids used for the same 
purposes as mineral oils.
38111 - Anti-knock preparations:
38111100 -- Based on lead compounds 0 35
38111900 -- Other 0 35
38112 - Additives for lubricating oils:
38112100 -- Containing petroleum oils or oils obtained 
from bituminous minerals0 35
38112900 -- Other 0 35
38119000 - Other 0 35
3812 Prepared rubber accelerators; compound 
plasticisers for rubber or plastics, not 
elsewhere specified or included; anti-
oxidising preparations and other compound 
stabilisers for rubber or plastics.
38121000 - Prepared rubber accelerators 0 35
38122000 - Compound plasticisers for rubber or plastics 0 35
38123000 - Anti-oxidising preparations and other 
compound stabilisers for rubber or plastics0 35
3813 Preparations and charges for fire-
extinguishers; charged fire-extinguishing 
grenades.
Page 117 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
38130000 Preparations and charges for fire-
extinguishers; charged fire-extinguishing 
grenades.0 35
3814 Organic composite solvents and thinners, 
not elsewhere specified or included; 
prepared paint or varnish removers.
38140000 Organic composite solvents and thinners, 
not elsewhere specified or included; 
prepared paint or varnish removers.0 35
3815 Reaction initiators, reaction accelerators and 
catalytic preparations, not elsewhere 
specified or included.
38151 - Supported catalysts:
38151100 -- With nickel or nickel compounds as the 
active substance0 35
38151200 -- With precious metal or precious metal 
compounds as the active substance0 35
38151900 -- Other 0 35
38159000 - Other 0 35
3816 Refractory cements, mortars, concretes and 
similar compositions, other than products of 
heading 38.01.
38160000 Refractory cements, mortars, concretes and 
similar compositions, other than products of 
heading 38.01.0 35
3817 Mixed alkylbenzenes and mixed 
alkylnaphthalenes, other than those of 
heading 27.07 or 29.02.
38170000 Mixed alkylbenzenes and mixed 
alkylnaphthalenes, other than those of 
heading 27.07 or 29.02.0 35
3818 Chemical elements doped for use in 
electronics, in the form of discs, wafers or 
similar forms; chemical compounds doped 
for use in electronics.
38180000 Chemical elements doped for use in 
electronics, in the form of discs, wafers or 
similar forms; chemical compounds doped 
for use in electronics.0 35
Page 118 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
3819 Hydraulic brake fluids and other prepared 
liquids for hydraulic transmission, not 
containing or containing less than 70% by 
weight of petroleum oils or oils obtained from 
bituminous minerals.
38190000 Hydraulic brake fluids and other prepared 
liquids for hydraulic transmission, not 
containing or containing less than 70% by 
weight of petroleum oils or oils obtained from 
bituminous minerals.0 35
3820 Anti-freezing preparations and prepared de-
icing fluids.
38200000 Anti-freezing preparations and prepared de-
icing fluids.0 35
3821 Prepared culture media for the development 
or maintenance of micro-organisms 
(including viruses and the like) or of plant, 
human or animal cells.
38210000 Prepared culture media for the development 
or maintenance of micro-organisms 
(including viruses and the like) or of plant, 
human or animal cells.NZ 0 35
3822 Diagnostic or laboratory reagents on a 
backing, prepared diagnostic or laboratory 
reagents whether or not on a backing, other 
than those of heading 30.02 or 30.06; 
certified reference materials.
38220000 Diagnostic or laboratory reagents on a 
backing, prepared diagnostic or laboratory 
reagents whether or not on a backing, other 
than those of heading 30.02 or 30.06; 
certified reference materials.0 35
3824 Prepared binders for foundry moulds or 
cores; chemical products and preparations 
of the chemical or allied industries (including 
those consisting of mixtures of natural 
products), not elsewhere specified or 
included.
38241000 - Prepared binders for foundry moulds or 
coresNZ 0 35
38243000 - Non-agglomerated metal carbides mixed 
together or with metallic bindersNZ 0 35
Page 119 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
38244000 - Prepared additives for cements, mortars or 
concretesNZ 0 35
38245000 - Non-refractory mortars and concretes NZ 0 35
38247 - Mixtures containing halogenated 
derivatives of methane, ethane or propane :
38247100 -- Containing chlorofluorocarbons (CFCs), 
whether or not containing 
hydrochlorofluorocarbons (HCFCs), 
perfluorocarbons (PFCs) or 
hydrofluorocarbons (HFCs)NZ 0 35
38247200 -- Containing bromochlorodifluoromethane, 
bromotrifluoromethane or 
dibromotetrafluoroethanesNZ 0 35
38247300 -- Containing hydrobromofluorocarbons 
(HBFCs)NZ 0 35
38247400 -- Containing hydrochlorofluorocarbons 
(HCFCs), whether or not containing 
perfluorocarbons (PFCs) or 
hydrofluorocarbons (HFCs), but not 
containing chlorofluorocarbons (CFCs)NZ 0 35
38247500 -- Containing carbon tetrachloride NZ 0 35
38247600 -- Containing 1,1,1-trichloroethane (methyl 
chloroform)NZ 0 35
38247700 -- Containing bromomethane (methyl 
bromide) or bromochloromethaneNZ 0 35
38247800 -- Containing perfluorocarbons (PFCs) or 
hydrofluorocarbons (HFCs), but not 
containing chlorofluorocarbons (CFCs) or 
hydrochlorofluorocarbons (HCFCs)NZ 0 35
38247900 -- Other NZ 0 35
38248 - Mixtures and preparations containing 
oxirane (ethylene oxide), polybrominated 
biphenyls (PBBs), polychlorinated biphenyls 
(PCBs), polychlorinated terphenyls (PCTs) 
or tris(2,3-dibromopropyl) phosphate:
38248100 -- Containing oxirane (ethylene oxide) NZ 0 35
38248200 -- Containing polychlorinated biphenyls 
(PCBs), polychlorinated terphenyls (PCTs) 
or polybrominated biphenyls (PBBs)NZ 0 35
38248300 -- Containing tris(2,3-dibromopropyl) 
phosphateNZ 0 35
Page 120 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
38249000 - Other NZ 0 35
3825 Residual products of the chemical or allied 
industries, not elsewhere specified or 
included; municipal waste; sewage sludge; 
other wastes specified in Note 6 to this 
Chapter.
38251000 - Municipal waste NZ 0 35
38252000 - Sewage sludge NZ 0 35
38253000 - Clinical waste NZ 0 35
38254 - Waste organic solvents:
38254100 -- Halogenated NZ 0 35
38254900 -- Other NZ 0 35
38255000 - Wastes of metal pickling liquors, hydraulic 
fluids, brake  fluids and anti-freeze fluidsNZ 0 35
38256 - Other wastes from chemical or allied 
industries:
38256100 -- Mainly containing organic constituents NZ 0 35
38256900 -- Other NZ 0 35
38259000 - Other NZ 0 35
39 Plastics and articles thereof
3901 Polymers of ethylene, in primary forms.
39011000 - Polyethylene having a specific gravity of 
less than 0.940 40
39012000 - Polyethylene having a specific gravity of 
0.94 or more0 40
39013000 - Ethylene-vinyl acetate copolymers 0 40
39019000 - Other 0 40
3902 Polymers of propylene or of other olefins, in 
primary forms.
39021000 - Polypropylene 0 40
39022000 - Polyisobutylene 0 40
39023000 - Propylene copolymers 0 40
39029000 - Other 0 40
3903 Polymers of styrene, in primary forms.
39031 - Polystyrene:
39031100 -- Expansible 0 40
Page 121 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
39031900 -- Other 0 40
39032000 - Styrene-acrylonitrile (SAN) copolymers 0 40
39033000 - Acrylonitrile-butadiene-styrene (ABS) 
copolymers0 40
39039000 - Other 0 40
3904 Polymers of vinyl chloride or of other 
halogenated olefins, in primary forms.
39041000 - Poly(vinyl chloride), not mixed with any 
other substances0 40
39042 - Other poly(vinyl chloride):
39042100 -- Non-plasticised 0 40
39042200 -- Plasticised 0 40
39043000 - Vinyl chloride-vinyl acetate copolymers 0 40
39044000 - Other vinyl chloride copolymers 0 40
39045000 - Vinylidene chloride polymers 0 40
39046 - Fluoro-polymers:
39046100 -- Polytetrafluoroethylene 0 40
39046900 -- Other 0 40
39049000 - Other 0 40
3905 Polymers of vinyl acetate or of other vinyl 
esters, in primary forms; other vinyl polymers 
in primary forms.
39051 - Poly(vinyl acetate):
39051200 -- In aqueous dispersion 0 40
39051900 -- Other 0 40
39052 - Vinyl acetate copolymers:
39052100 -- In aqueous dispersion 0 40
39052900 -- Other 0 40
39053000 - Poly(vinyl alcohol), whether or not 
containing unhydrolysed acetate groups0 40
39059 - Other:
39059100 -- Copolymers 0 40
39059900 -- Other 0 40
3906 Acrylic polymers in primary forms.
39061000 - Poly(methyl methacrylate) NZ 0 40
Page 122 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
39069000 - Other NZ 0 40
3907 Polyacetals, other polyethers and epoxide 
resins, in primary forms; polycarbonates, 
alkyd resins, polyallyl esters and other 
polyesters, in primary forms.
39071000 - Polyacetals NZ 0 40
39072000 - Other polyethers NZ 0 40
39073000 - Epoxide resins NZ 0 40
39074000 - Polycarbonates NZ 0 40
39075000 - Alkyd resins NZ 0 40
39076000 - Poly(ethylene terephthalate) NZ 0 40
39077000 - Poly(lactic acid) NZ 0 40
39079 - Other polyesters:
39079100 -- Unsaturated NZ 0 40
39079900 -- Other NZ 0 40
3908 Polyamides in primary forms.
39081000 - Polyamide ‑6, ‑11, ‑12, ‑6,6, ‑6,9, ‑6,10 or 
‑6,120 40
39089000 - Other 0 40
3909 Amino-resins, phenolic resins and 
polyurethanes, in primary forms.
39091000 - Urea resins; thiourea resins 0 40
39092000 - Melamine resins 0 40
39093000 - Other amino-resins 0 40
39094000 - Phenolic resins 0 40
39095000 - Polyurethanes 0 40
3910 Silicones in primary forms.
39100000 Silicones in primary forms. 0 40
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.
39111000 - Petroleum resins, coumarone, indene or 
coumarone-indene resins and polyterpenes0 40
39119000 - Other 0 5
Page 123 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
3912 Cellulose and its chemical derivatives, not 
elsewhere specified or included, in primary 
forms.
39121 - Cellulose acetates:
39121100 -- Non-plasticised 0 40
39121200 -- Plasticised 0 40
39122000 - Cellulose nitrates (including collodions) 0 40
39123 - Cellulose ethers:
39123100 -- Carboxymethylcellulose and its salts 0 40
39123900 -- Other 0 40
39129000 - Other 0 40
3913 Natural polymers (for example, alginic acid) 
and modified natural polymers (for example, 
hardened proteins, chemical derivatives of 
natural rubber), not elsewhere specified or 
included, in primary forms.
39131000 - Alginic acid, its salts and esters 0 40
39139000 - Other 0 40
3914 Ion-exchangers based on polymers of 
headings 39.01 to 39.13, in primary forms.
39140000 Ion-exchangers based on polymers of 
headings 39.01 to 39.13, in primary forms.0 40
3915 Waste, parings and scrap, of plastics.
39151000 - Of polymers of ethylene 0 40
39152000 - Of polymers of styrene 0 40
39153000 - Of polymers of vinyl chloride 0 40
39159000 - Of other plastics 0 40
3916 Monofilament of which any cross-sectional 
dimension exceeds 1 mm, rods, sticks and 
profile shapes, whether or not surface-
worked but not otherwise worked, of plastics.
39161000 - Of polymers of ethylene 0 40
39162000 - Of polymers of vinyl chloride 0 40
39169000 - Of other plastics 0 40
3917 Tubes, pipes and hoses, and fittings therefor 
(for example, joints, elbows, flanges), of 
plastics.
Page 124 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
39171000 - Artificial guts (sausage casings) of 
hardened protein or of cellulosic materialsNZ 0 40
39172 - Tubes, pipes and hoses, rigid:
39172100 -- Of polymers of ethylene NZ 0 40
39172200 -- Of polymers of propylene NZ 0 40
39172300 -- Of polymers of vinyl chloride NZ 0 40
39172900 -- Of other plastics NZ 0 40
39173 - Other tubes, pipes and hoses:
39173100 -- Flexible tubes, pipes and hoses, having a 
minimum burst pressure of 27.6 MPaNZ 0 40
39173200 -- Other, not reinforced or otherwise 
combined with other materials, without fittingsNZ 0 40
39173300 -- Other, not reinforced or otherwise 
combined with other materials, with fittingsNZ 0 40
39173900 -- Other NZ 0 40
39174000 - Fittings AU,NZ 0 40
3918 Floor coverings of plastics, whether or not 
self-adhesive, in rolls or in the form of tiles; 
wall or ceiling coverings of plastics, as 
defined in Note 9 to this Chapter.
39181000 - Of polymers of vinyl chloride 0 40
39189000 - Of other plastics 0 40
3919 Self-adhesive plates, sheets, film, foil, tape, 
strip and other flat shapes, of plastics, 
whether or not in rolls.
39191000 - In rolls of a width not exceeding 20 cm 0 40
39199000 - Other 0 40
3920 Other plates, sheets, film, foil and strip, of 
plastics, non-cellular and not reinforced, 
laminated, supported or similarly combined 
with other materials.
39201000 - Of polymers of ethylene 0 40
39202000 - Of polymers of propylene 0 40
39203000 - Of polymers of styrene 0 40
39204 - Of polymers of vinyl chloride:
39204300 -- Containing by weight not less than 6 % of 
plasticisers0 40
Page 125 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
39204900 -- Other 0 40
39205 - Of acrylic polymers:
39205100 -- Of poly(methyl methacrylate) 0 40
39205900 -- Other 0 40
39206 - Of polycarbonates, alkyd resins, polyallyl 
esters or other polyesters:
39206100 -- Of polycarbonates 0 40
39206200 -- Of poly(ethylene terephthalate) 0 40
39206300 -- Of unsaturated polyesters 0 40
39206900 -- Of other polyesters 0 40
39207 - Of cellulose or its chemical derivatives:
39207100 -- Of regenerated cellulose 0 40
39207300 -- Of cellulose acetate 0 40
39207900 -- Of other cellulose derivatives 0 40
39209 - Of other plastics:
39209100 -- Of poly(vinyl butyral) 0 40
39209200 -- Of polyamides 0 40
39209300 -- Of amino-resins 0 40
39209400 -- Of phenolic resins 0 40
39209900 -- Of other plastics 0 40
3921 Other plates, sheets, film, foil and strip, of 
plastics.
39211 - Cellular:
39211100 -- Of polymers of styrene 0 40
39211200 -- Of polymers of vinyl chloride 0 40
39211300 -- Of polyurethanes 0 40
39211400 -- Of regenerated cellulose 0 40
39211900 -- Of other plastics 0 40
39219000 - Other 0 40
3922 Baths, shower-baths, sinks, wash-basins, 
bidets, lavatory pans, seats and covers, 
flushing cisterns and similar sanitary ware, of 
plastics.
39221000 - Baths, shower-baths, sinks and wash-
basins0 40
Page 126 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
39222000 - Lavatory seats and covers 0 40
39229000 - Other 0 40
3923 Articles for the conveyance or packing of 
goods, of plastics; stoppers, lids, caps and 
other closures, of plastics.
39231000 - Boxes, cases, crates and similar articles NZ 0 40
39232 - Sacks and bags (including cones):
39232100 -- Of polymers of ethylene NZ 0 40
39232900 -- Of other plastics NZ 0 40
39233000 - Carboys, bottles, flasks and similar articles NZ 0 40
39234000 - Spools, cops, bobbins and similar supports NZ 0 40
39235000 - Stoppers, lids, caps and other closures NZ 0 40
39239000 - Other NZ 0 40
3924 Tableware, kitchenware, other household 
articles and hygienic or toilet articles, of 
plastics.
39241000 - Tableware and kitchenware NZ 0 40
39249000 - Other NZ 0 40
3925 Builders' ware of plastics, not elsewhere 
specified or included.
39251000 - Reservoirs, tanks, vats and similar 
containers, of a capacity exceeding 300 lNZ 0 65
39252000 - Doors, windows and their frames and 
thresholds for doorsNZ 0 40
39253000 - Shutters, blinds (including Venetian blinds) 
and similar articles and parts thereofNZ 0 40
39259000 - Other NZ 0 40
3926 Other articles of plastics and articles of other 
materials of headings 39.01 to 39.14.
39261000 - Office or school supplies 0 40
39262000 - Articles of apparel and clothing accessories 
(including gloves, mittens and mitts)0 40
39263000 - Fittings for furniture, coachwork or the like 0 40
39264000 - Statuettes and other ornamental articles 0 40
39269000 - Other 0 40
40 Rubber and articles thereof
Page 127 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
4001 Natural rubber, balata, gutta-percha, 
guayule, chicle and similar natural gums, in 
primary forms or in plates, sheets or strip.
40011000 - Natural rubber latex, whether or not pre-
vulcanised0 40
40012 - Natural rubber in other forms:
40012100 -- Smoked sheets 0 40
40012200 -- Technically specified natural rubber 
(TSNR)0 40
40012900 -- Other 0 40
40013000 - Balata, gutta ‑percha, guayule, chicle and 
similar natural gums0 40
4002 Synthetic rubber and factice derived from 
oils, in primary forms or in plates, sheets or 
strip; mixtures of any product of heading 
40.01 with any product of this heading, in 
primary forms or in plates, sheets or strip.
40021 - Styrene ‑butadiene rubber (SBR); 
carboxylated styrene-butadiene rubber 
(XSBR):
40021100 -- Latex 0 40
40021900 -- Other 0 40
40022000 - Butadiene rubber (BR) 0 40
40023 - Isobutene ‑isoprene (butyl) rubber (IIR); 
halo-isobutene-isoprene rubber (CIIR or 
BIIR):
40023100 -- Isobutene ‑isoprene (butyl) rubber (IIR) 0 40
40023900 -- Other 0 40
40024 - Chloroprene (chlorobutadiene) rubber (CR):
40024100 -- Latex 0 40
40024900 -- Other 0 40
40025 - Acrylonitrile ‑butadiene rubber (NBR):
40025100 -- Latex 0 40
40025900 -- Other 0 40
40026000 - Isoprene rubber (IR) 0 40
40027000 - Ethylene-propylene-non-conjugated diene 
rubber (EPDM)0 40
Page 128 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
40028000 - Mixtures of any product of heading 40.01 
with any product of this heading0 40
40029 - Other:
40029100 -- Latex 0 40
40029900 -- Other 0 40
4003 Reclaimed rubber in primary forms or in 
plates, sheets or strip.
40030000 Reclaimed rubber in primary forms or in 
plates, sheets or strip.0 40
4004 Waste, parings and scrap of rubber (other 
than hard rubber) and powders and granules 
obtained therefrom.
40040000 Waste, parings and scrap of rubber (other 
than hard rubber) and powders and granules 
obtained therefrom.0 40
4005 Compounded rubber, unvulcanised, in 
primary forms or in plates, sheets or strip.
40051000 - Compounded with carbon black or silica 0 40
40052000 - Solutions; dispersions other than those of 
subheading 4005.100 40
40059 - Other:
40059100 -- Plates, sheets and strip 0 40
40059900 -- Other 0 40
4006 Other forms (for example, rods, tubes and 
profile shapes) and articles (for example, 
discs and rings), of unvulcanised rubber.
40061000 - “Camel-back” strips for retreading rubber 
tyres0 40
40069000 - Other 0 40
4007 Vulcanised rubber thread and cord.
40070000 Vulcanised rubber thread and cord. 0 40
4008 Plates, sheets, strip, rods and profile 
shapes, of vulcanised rubber other than hard 
rubber.
40081 - Of cellular rubber:
40081100 -- Plates, sheets and strip NZ 0 40
40081900 -- Other NZ 0 40
40082 - Of non-cellular rubber:
Page 129 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
40082100 -- Plates, sheets and strip NZ 0 40
40082900 -- Other NZ 0 40
4009 Tubes, pipes and hoses, of vulcanised 
rubber other than hard rubber, with or 
without their fittings (for example, joints, 
elbows, flanges).
40091 - Not reinforced or otherwise combined with 
other materials:
40091100 -- Without fittings 0 40
40091200 -- With fittings 0 40
40092 - Reinforced or otherwise combined only with 
metal:
40092100 -- Without fittings 0 40
40092200 -- With fittings 0 40
40093 - Reinforced or otherwise combined only with 
textile materials:
40093100 -- Without fittings 0 40
40093200 -- With fittings 0 40
40094 - Reinforced or otherwise combined with 
other materials:
40094100 -- Without fittings 0 40
40094200 -- With fittings 0 40
4010 Conveyor or transmission belts or belting, of 
vulcanised rubber.
40101 - Conveyor belts or belting:
40101100 -- Reinforced only with metal 0 40
40101200 -- Reinforced only with textile materials 0 40
40101900 -- Other 0 40
40103 - Transmission belts or belting:
40103100 -- Endless transmission belts of trapezoidal 
cross-section (V-belts), V-ribbed, of an 
outside circumference exceeding 60 cm but 
not exceeding 180 cm0 40
40103200 -- Endless transmission belts of trapezoidal 
cross-section (V-belts), other than V-ribbed, 
of an outside circumference exceeding 60 
cm but not exceeding 180 cm0 40
Page 130 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
40103300 -- Endless transmission belts of trapezoidal 
cross-section (V-belts), V-ribbed, of an 
outside circumference exceeding 180 cm but 
not exceeding 240 cm0 40
40103400 -- Endless transmission belts of trapezoidal 
cross-section (V-belts), other than V-ribbed, 
of an outside circumference exceeding 180 
cm but not exceeding 240 cm0 40
40103500 -- Endless synchronous belts, of an outside 
circumference exceeding 60 cm but not 
exceeding 150 cm0 40
40103600 -- Endless synchronous belts, of an outside 
circumference exceeding 150 cm but not 
exceeding 198 cm0 40
40103900 -- Other 0 40
4011 New pneumatic tyres, of rubber.
40111000 - Of a kind used on motor cars (including 
station wagons and racing cars)AU,NZ 0 40
40112000 - Of a kind used on buses or lorries AU,NZ 0 40
40113000 - Of a kind used on aircraft NZ 0 40
40114000 - Of a kind used on motorcycles NZ 0 40
40115000 - Of a kind used on bicycles NZ 0 40
40116 - Other, having a “herring-bone” or similar 
tread:
40116100 -- Of a kind used on agricultural or forestry 
vehicles and machinesNZ 0 40
40116200 -- Of a kind used on construction or industrial 
handling vehicles and machines and having 
a rim size not exceeding 61cmNZ 0 40
40116300 -- Of a kind used on construction or industrial 
handling vehicles and machines and having 
a rim size exceeding 61 cmNZ 0 40
40116900 -- Other NZ 0 40
40119 - Other:
40119200 -- Of a kind used on agricultural or forestry 
vehicles and machinesNZ 0 75
40119300 -- Of a kind used on construction or industrial 
handling vehicles and machines and having 
a rim size not exceeding 61 cmNZ 0 75
Page 131 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
40119400 -- Of a kind used on construction or industrial 
handling vehicles and machines and having 
a rim size exceeding 61cmNZ 0 75
40119900 -- Other NZ 0 75
4012 Retreaded or used pneumatic tyres of 
rubber; solid or cushion tyres, tyre treads 
and tyre flaps, of rubber.
40121 - Retreaded tyres:
40121100 -- Of a kind used on motor cars (including 
station wagons and  racing cars)0 65
40121200 -- Of a kind used on buses or lorries 0 65
40121300 -- Of a kind used on aircraft 0 65
40121900 -- Other 0 65
40122000 - Used pneumatic tyres 0 65
40129000 - Other 0 65
4013 Inner tubes, of rubber.
40131000 - Of a kind used on motor cars (including 
station wagons and racing cars), buses or 
lorries0 40
40132000 - Of a kind used on bicycles 0 40
40139000 - Other 0 40
4014 Hygienic or pharmaceutical articles 
(including teats), of vulcanised rubber other 
than hard rubber, with or without fittings of 
hard rubber.
40141000 - Sheath contraceptives 0 40
40149000 - Other 0 40
4015 Articles of apparel and clothing accessories 
(including gloves, mittens and mitts), for all 
purposes, of vulcanised rubber other than 
hard rubber.
40151 - Gloves, mittens and mitts:
40151100 -- Surgical 0 40
40151900 -- Other 0 40
40159000 - Other 0 40
4016 Other articles of vulcanised rubber other 
than hard rubber.
40161000 - Of cellular rubber 0 40
Page 132 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
40169 - Other:
40169100 -- Floor coverings and mats 0 40
40169200 -- Erasers 0 40
40169300 -- Gaskets, washers and other seals 0 40
40169400 -- Boat or dock fenders, whether or not 
inflatable0 40
40169500 -- Other inflatable articles 0 40
40169900 -- Other 0 40
4017 Hard rubber (for example, ebonite) in all 
forms, including waste and scrap; articles of 
hard rubber.
40170000 Hard rubber (for example, ebonite) in all 
forms, including waste and scrap; articles of 
hard rubber.0 40
41 Raw hides and skins (other than furskins) 
and leather
4104 Tanned or crust hides and skins of bovine 
(including buffalo) or equine animals, without 
hair on, whether or not split, but not further 
prepared.
41041 - In the wet state (including wet-blue):
41041100 -- Full grains, unsplit; grain splits 0 40
41041900 -- Other 0 40
41044 - In the dry state (crust):
41044100 -- Full grains, unsplit; grain splits 0 40
41044900 -- Other 0 40
4105 Tanned or crust skins of sheep or lambs, 
without wool on, whether or not split, but not 
further prepared.
41051000 - In the wet state (including wet-blue) 0 40
41053000 - In the dry state (crust) 0 40
4106 Tanned or crust hides and skins of other 
animals, without wool or hair on, whether or 
not split, but not further prepared.
41062 - Of goats or kids:
41062100 -- In the wet state (including wet-blue) 0 40
41062200 -- In the dry state (crust) 0 40
Page 133 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
41063 - Of swine:
41063100 -- In the wet state (including wet-blue) 0 40
41063200 -- In the dry state (crust) 0 40
41064000 - Of reptiles 0 40
41069 - Other:
41069100 -- In the wet state (including wet-blue) 0 40
41069200 -- In the dry state (crust) 0 40
4107 Leather further prepared after tanning or 
crusting, including parchment-dressed 
leather, of bovine (including buffalo) or 
equine animals, without hair on, whether or 
not split, other than leather of heading 41.14.
41071 - Whole hides and skins:
41071100 -- Full grains, unsplit 0 40
41071200 -- Grain splits 0 40
41071900 -- Other 0 40
41079 - Other, including sides:
41079100 -- Full grains, unsplit 0 40
41079200 -- Grain splits 0 40
41079900 -- Other 0 40
4112 Leather further prepared after tanning or 
crusting, including parchment-dressed 
leather, of sheep or lamb, without wool on, 
whether or not split, other than leather of 
heading 41.14.
41120000 Leather further prepared after tanning or 
crusting, including parchment-dressed 
leather, of sheep or lamb, without wool on, 
whether or not split, other than leather of 
heading 41.14.0 40
4113 Leather further prepared after tanning or 
crusting, including parchment-dressed 
leather, of other animals, without wool or hair 
on, whether or not split, other than leather of 
heading 41.14.
41131000 - Of goats or kids 0 40
41132000 - Of swine 0 40
41133000 - Of reptiles 0 40
Page 134 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
41139000 - Other 0 40
4114 Chamois (including combination chamois) 
leather; patent leather and patent laminated 
leather; metallised leather.
41141000 - Chamois (including combination chamois) 
leather0 40
41142000 - Patent leather and patent laminated 
leather; metallised  leather0 40
4115 Composition leather with a basis of leather 
or leather fibre, in slabs, sheets or strip, 
whether or not in rolls; parings and other 
waste of leather or of composition leather, 
not suitable for the manufacture of leather 
articles; leather dust, powder and flour.
41151000 - Composition leather with a basis of leather 
or leather fibre, in slabs, sheets or strip, 
whether or not in rolls0 40
41152000 - Parings and other waste of leather or of 
composition leather, not suitable for the 
manufacture of leather articles; leather dust, 
powder and flour0 40
42 Articles of leather; saddlery and harness; 
travel goods, handbags and similar 
containers; articles of animal gut (other than 
silk- worm gut)
4201 Saddlery and harness for any animal 
(including traces, leads, knee pads, muzzles, 
saddle cloths, saddle bags, dog coats and 
the like), of any material.
42010000 Saddlery and harness for any animal 
(including traces, leads, knee pads, muzzles, 
saddle cloths, saddle bags, dog coats and 
the like), of any material.0 40
Page 135 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
4202 Trunks, suit-cases, vanity-cases, executive-
cases, brief-cases, school satchels, 
spectacle cases, binocular cases, camera 
cases, musical instrument cases, gun cases, 
holsters and similar containers; travelling-
bags, insulated food or beverages bags, 
toilet bags, rucksacks, handbags, shopping-
bags, wallets, purses, map-cases, cigarette-
cases, tobacco-pouches, tool bags, sports 
bags, bottle-cases, jewellery boxes, powder-
boxes, cutlery cases and similar containers, 
of leather or of composition leather, of 
sheeting of plastics, of textile materials, of 
vulcanised fibre or of paperboard, or wholly 
or mainly covered with such materials or with 
paper.
42021 - Trunks, suit-cases, vanity-cases, executive-
cases, brief-cases, school satchels and 
similar containers:
42021100 -- With outer surface of leather, of 
composition leather or of patent leather0 40
42021200 -- With outer surface of plastics or of textile 
materials0 40
42021900 -- Other 0 40
42022 - Handbags, whether or not with shoulder 
strap, including those without handle:
42022100 -- With outer surface of leather, of 
composition leather or of patent leather0 40
42022200 -- With outer surface of plastic sheeting or of 
textile materials0 40
42022900 -- Other 0 40
42023 - Articles of a kind normally carried in the 
pocket or in the handbag:
42023100 -- With outer surface of leather, of 
composition leather or of patent leather0 40
42023200 -- With outer surface of plastic sheeting or of 
textile materials0 40
42023900 -- Other 0 40
42029 - Other:
42029100 -- With outer surface of leather, of 
composition leather or of patent leather0 40
Page 136 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
42029200 -- With outer surface of plastic sheeting or of 
textile materials0 40
42029900 -- Other 0 40
4203 Articles of apparel and clothing accessories, 
of leather or of composition leather.
42031000 - Articles of apparel 0 40
42032 - Gloves, mittens and mitts:
42032100 -- Specially designed for use in sports 0 40
42032900 -- Other 0 40
42033000 - Belts and bandoliers 0 40
42034000 - Other clothing accessories 0 40
4205 Other articles of leather or of composition 
leather.
42050000 Other articles of leather or of composition 
leather.0 40
4206 Articles of gut (other than silk-worm gut), of 
goldbeater's skin, of bladders or of tendons.
42060000 Articles of gut (other than silk-worm gut), of 
goldbeater's skin, of bladders or of tendons.0 40
43 Furskins and artificial fur; manufactures 
thereof
4302 Tanned or dressed furskins (including 
heads, tails, paws and other pieces or 
cuttings), unassembled, or assembled 
(without the addition of other materials) other 
than those of heading 43.03.
43021 -  Whole skins, with or without head, tail or 
paws, not assembled:
43021100 -- Of mink 0 40
43021900 -- Other 0 40
43022000 - Heads, tails, paws and other pieces or 
cuttings, not assembled0 40
43023000 - Whole skins and pieces or cuttings thereof, 
assembled0 40
4303 Articles of apparel, clothing accessories and 
other articles of furskin.
43031000 - Articles of apparel and clothing accessories 0 40
43039000 - Other 0 40
Page 137 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
4304 Artificial fur and articles thereof.
43040000 Artificial fur and articles thereof. 0 40
44 Wood and articles of wood; wood charcoal
4401 Fuel wood, in logs, in billets, in twigs, in 
faggots or in similar forms; wood in chips or 
particles; sawdust and wood waste and 
scrap, whether or not agglomerated in logs, 
briquettes, pellets or similar forms.
44011000 - Fuel wood, in logs, in billets, in twigs, in 
faggots or in similar forms0 40
44012 - Wood in chips or particles:
44012100 -- Coniferous 0 40
44012200 -- Non-coniferous 0 40
44013000 - Sawdust and wood waste and scrap, 
whether or not agglomerated in logs, 
briquettes, pellets or similar forms0 40
4402 Wood charcoal (including shell or nut 
charcoal), whether or not agglomerated.
44021000 - Of bamboo 0 40
44029000 - Other 0 40
4403 Wood in the rough, whether or not stripped 
of bark or sapwood, or roughly squared.
44031000 - Treated with paint, stains, creosote or other 
preservatives0 40
44032000 - Other, coniferous 0 40
44034 - Other, of tropical wood specified in 
Subheading Note 1 to this Chapter:
44034100 -- Dark Red Meranti, Light Red Meranti and 
Meranti Bakau0 40
44034900 -- Other 0 40
44039 - Other:
44039100 -- Of oak (Quercus spp.) 0 40
44039200 -- Of beech (Fagus spp.) 0 40
44039900 -- Other 0 40
Page 138 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
4404 Hoopwood; split poles; piles, pickets and 
stakes of wood, pointed but not sawn 
lengthwise; wooden sticks, roughly trimmed 
but not turned, bent or otherwise worked, 
suitable for the manufacture of walking-
sticks, umbrellas, tool handles or the like; 
chipwood and the like.
44041000 - Coniferous 0 40
44042000 - Non-coniferous 0 40
4405 Wood wool; wood flour.
44050000 Wood wool; wood flour. 0 40
4406 Railway or tramway sleepers (cross-ties) of 
wood.
44061000 - Not impregnated 0 40
44069000 - Other 0 40
4407 Wood sawn or chipped lengthwise, sliced or 
peeled, whether or not planed, sanded or 
end-jointed, of a thickness exceeding 6 mm.
44071000 - Coniferous CA,NZ 0 40
44072 - Of tropical wood specified in Subheading 
Note 1 to this Chapter:
44072100 -- Mahogany (Swietenia spp.) NZ 0 40
44072200 -- Virola, Imbuia and Balsa NZ 0 40
44072500 -- Dark Red Meranti, Light Red Meranti and 
Meranti BakauNZ 0 40
44072600 -- White Lauan, White Meranti, White 
Seraya, Yellow Meranti and AlanNZ 0 40
44072700 -- Sapelli NZ 0 40
44072800 -- Iroko NZ 0 40
44072900 -- Other NZ 0 40
44079 - Other:
44079100 -- Of oak (Quercus spp.) NZ 0 40
44079200 -- Of beech (Fagus spp.) NZ 0 40
44079300 -- Of maple (Acer spp.) NZ 0 40
44079400 -- Of cherry (Prunus spp.) NZ 0 40
44079500 -- Of ash (Fraxinus spp.) NZ 0 40
44079900 -- Other NZ 0 40
Page 139 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
4408 Sheets for veneering (including those 
obtained by slicing laminated wood), for 
plywood or for similar laminated wood and 
other wood, sawn lengthwise, sliced or 
peeled, whether or not planed, sanded, 
spliced or end-jointed, of a thickness not 
exceeding 6 mm.
44081000 - Coniferous NZ 0 40
44083 - Of tropical wood specified in Subheading 
Note 1 to this Chapter:
44083100 -- Dark Red Meranti, Light Red Meranti and 
Meranti BakauNZ 0 40
44083900 -- Other NZ 0 40
44089000 - Other NZ 0 40
4409 Wood (including strips and friezes for 
parquet flooring, not assembled) 
continuously shaped (tongued, grooved, 
rebated, chamfered, V-jointed, beaded, 
moulded, rounded or the like) along any of 
its edges, ends or faces, whether or not 
planed, sanded or end-jointed.
44091000 - Coniferous: 0 40
44092 - Non-coniferous:
44092100 -- Of bamboo 0 40
44092900 -- Other 0 40
4410 Particle board, oriented strand board (OSB) 
and similar board (for example, waferboard) 
of wood or other ligneous materials, whether 
or not agglomerated with resins or other 
organic binding substances.
44101 - Of wood:
44101100 -- Particle board 0 40
44101200 -- Oriented strand board (OSB) 0 40
44101900 -- Other 0 40
44109000 - Other 0 40
4411 Fibreboard of wood or other ligneous 
materials, whether or not bonded with resins 
or other organic substances.
44111 - Medium density fibreboard (MDF):
Page 140 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
44111200 -- Of a thickness not exceeding 5 mm NZ 0 40
44111300 -- Of a thickness exceeding 5 mm but not 
exceeding 9 mmNZ 0 40
44111400 -- Of a thickness exceeding 9 mm NZ 0 40
44119 - Other:
44119200 -- Of a density exceeding 0.8 g/cm³ NZ 0 40
44119300 -- Of a density exceeding 0.5 g/cm³ but not 
exceeding 0.8 g/cm³NZ 0 40
44119400 -- Of a density not exceeding 0.5 g/cm³ NZ 0 40
4412 Plywood, veneered panels and similar 
laminated wood.
44121000 - Of bamboo NZ 0 40
44123 - Other plywood, consisting solely of sheets 
of wood (other than bamboo), each ply not 
exceeding 6 mm thickness:
44123100 -- With at least one outer ply of tropical wood 
specified in Subheading Note 1 to this 
ChapterNZ 0 40
44123200 -- Other, with at least one outer ply of non-
coniferous woodNZ 0 40
44123900 -- Other NZ 0 40
44129 - Other:
44129400 -- Blockboard, laminboard and battenboard NZ 0 40
44129900 -- Other NZ 0 40
4413 Densified wood, in blocks, plates, strips or 
profile shapes.
44130000 Densified wood, in blocks, plates, strips or 
profile shapes.0 40
4414 Wooden frames for paintings, photographs, 
mirrors or similar objects.
44140000 Wooden frames for paintings, photographs, 
mirrors or similar objects.0 40
4415 Packing cases, boxes, crates, drums and 
similar packings, of wood; cable-drums of 
wood; pallets, box pallets and other load 
boards, of wood; pallet collars of wood.
44151000 - Cases, boxes, crates, drums and similar 
packings; cable-drumsNZ 0 40
Page 141 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
44152000 - Pallets, box pallets and other load boards; 
pallet collarsNZ 0 40
4416 Casks, barrels, vats, tubs and other coopers' 
products and parts thereof, of wood, 
including staves.
44160000 Casks, barrels, vats, tubs and other coopers' 
products and parts thereof, of wood, 
including staves.0 40
4417 Tools, tool bodies, tool handles, broom or 
brush bodies and handles, of wood; boot or 
shoe lasts and trees, of wood.
44170000 Tools, tool bodies, tool handles, broom or 
brush bodies and handles, of wood; boot or 
shoe lasts and trees, of wood.0 40
4418 Builders' joinery and carpentry of wood, 
including cellular wood panels, assembled 
flooring panels, shingles and shakes.
44181000 - Windows, French-windows and their frames NZ 0 40
44182000 - Doors and their frames and thresholds NZ 0 40
44184000 - Shuttering for concrete constructional work NZ 0 40
44185000 - Shingles and shakes NZ 0 40
44186000 - Posts and beams NZ 0 40
44187 - Assembled flooring panels:
44187100 -- For mosaic floors NZ 0 40
44187200 -- Other, multilayer NZ 0 40
44187900 -- Other NZ 0 40
44189000 - Other NZ 0 40
4419 Tableware and kitchenware, of wood.
44190000 Tableware and kitchenware, of wood. 0 40
4420 Wood marquetry and inlaid wood; caskets 
and cases for jewellery or cutlery, and similar 
articles, of wood; statuettes and other 
ornaments, of wood; wooden articles of 
furniture not falling in Chapter 94.
44201000 - Statuettes and other ornaments, of wood NZ 0 40
44209000 - Other NZ 0 40
4421 Other articles of wood.
44211000 - Clothes hangers 0 40
Page 142 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
44219000 - Other 0 40
45 Cork and articles of cork
4501 Natural cork, raw or simply prepared; waste 
cork; crushed, granulated or ground cork.
45011000 - Natural cork, raw or simply prepared 0 40
45019000 - Other 0 40
4502 Natural cork, debacked or roughly squared, 
or in rectangular (including square) blocks, 
plates, sheets or strip (including sharp-
edged blanks for corks or stoppers).
45020000 Natural cork, debacked or roughly squared, 
or in rectangular (including square) blocks, 
plates, sheets or strip (including sharp-
edged blanks for corks or stoppers).0 40
4503 Articles of natural cork.
45031000 - Corks and stoppers 0 40
45039000 - Other 0 40
4504 Agglomerated cork (with or without a binding 
substance) and articles of agglomerated 
cork.
45041000 - Blocks, plates, sheets and strip; tiles of any 
shape; solid cylinders, including discs0 40
45049000 - Other 0 40
46 Manufactures of straw, of esparto or of other 
plaiting materials; basketware and 
wickerwork
4601 Plaits and similar products of plaiting 
materials, whether or not assembled into 
strips; plaiting materials, plaits and similar 
products of plaiting materials, bound 
together in parallel strands or woven, in 
sheet form, whether or not being finished 
articles (for example, mats, matting, 
screens).
46012 - Mats, matting and screens of vegetable 
materials:
46012100 -- Of bamboo 0 40
46012200 -- Of rattan 0 40
46012900 -- Other 0 40
Page 143 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
46019 - Other:
46019200 -- Of bamboo 0 40
46019300 -- Of rattan 0 40
46019400 -- Of other vegetable materials 0 40
46019900 -- Other 0 40
4602 Basketwork, wickerwork and other articles, 
made directly to shape from plaiting 
materials or made up from goods of heading 
46.01; articles of loofah.
46021 - Of vegetable materials:
46021100 -- Of bamboo 0 40
46021200 -- Of rattan 0 40
46021900 -- Other 0 40
46029000 - Other 0 40
47 Pulp of wood or of other fibrous cellulosic 
material; recovered (waste and scrap) paper 
and paperboard
4701 Mechanical wood pulp.
47010000 Mechanical wood pulp. 0 40
4702 Chemical wood pulp, dissolving grades.
47020000 Chemical wood pulp, dissolving grades. 0 40
4703 Chemical wood pulp, soda or sulphate, other 
than dissolving grades.
47031 - Unbleached:
47031100 -- Coniferous 0 40
47031900 -- Non-coniferous 0 40
47032 - Semi-bleached or bleached:
47032100 -- Coniferous 0 40
47032900 -- Non-coniferous 0 40
4704 Chemical wood pulp, sulphite, other than 
dissolving grades.
47041 - Unbleached:
47041100 -- Coniferous 0 40
47041900 -- Non-coniferous 0 40
47042 - Semi-bleached or bleached:
Page 144 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
47042100 -- Coniferous 0 40
47042900 -- Non-coniferous 0 40
4705 Wood pulp obtained by a combination of 
mechanical and chemical pulping processes.
47050000 Wood pulp obtained by a combination of 
mechanical and chemical pulping processes.0 40
4706 Pulps of fibres derived from recovered 
(waste and scrap) paper or paperboard or of 
other fibrous cellulosic material.
47061000 - Cotton linters pulp 0 40
47062000 - Pulps of fibres derived from recovered 
(waste and scrap) paper or paperboard0 40
47063000 - Other, of bamboo 0 40
47069 - Other:
47069100 -- Mechanical 0 40
47069200 -- Chemical 0 40
47069300 -- Semi-chemical 0 40
4707 Recovered (waste and scrap) paper or 
paperboard.
47071000 - Unbleached kraft paper or paperboard or 
corrugated paper or paperboard0 40
47072000 - Other paper or paperboard made mainly of 
bleached chemical pulp, not coloured in the 
mass0 40
47073000 - Paper or paperboard made mainly of 
mechanical pulp (for example, newspapers, 
journals and similar printed matter)0 40
47079000 - Other, including unsorted waste and scrap 0 40
48 Paper and paperboard; articles of paper 
pulp, of paper or of paperboard
4801 Newsprint, in rolls or sheets.
48010000 Newsprint, in rolls or sheets. CA 0 40
4802 Uncoated paper and paperboard, of a kind 
used for writing, printing or other graphic 
purposes, and non perforated punch-cards 
and punch tape paper, in rolls or rectangular 
(including square) sheets, of any size, other 
than paper of heading 48.01 or 48.03; hand-
made paper and paperboard.
Page 145 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
48021000 - Hand-made paper and paperboard NZ 0 40
48022000 - Paper and paperboard of a kind used as a 
base for photo-sensitive, heat-sensitive or 
electro-sensitive paper or paperboardNZ 0 40
48024000 - Wallpaper base NZ 0 40
48025 - Other paper and paperboard, not 
containing fibres obtained by a mechanical 
or chemi-mechanical process or of which not 
more than 10% by weight of the total fibre 
content consists of such fibres:
48025400 -- Weighing less than 40 g/m² NZ 0 40
48025500 -- Weighing 40 g/m² or more but not more 
than 150 g/m², in rollsNZ 0 40
48025600 -- Weighing 40 g/m² or more but not more 
than 150 g/m², in sheets with one side not 
exceeding 435 mm and the other side not 
exceeding 297 mm in the unfolded stateNZ 0 40
48025700 -- Other, weighing 40 g/m² or more but not 
more than 150 g/m²NZ 0 40
48025800 -- Weighing more than 150 g/m² NZ 0 40
48026 - Other paper and paperboard, of which 
more than 10% by weight of the total fibre 
content consists of fibres obtained by a 
mechanical or chemi-mechanical process :
48026100 -- In rolls CA,NZ 0 40
48026200 -- In sheets with one side not exceeding 435 
mm and the other side not exceeding 297 
mm in the unfolded stateCA,NZ 0 40
48026900 -- Other CA,NZ 0 40
4803 Toilet or facial tissue stock, towel or napkin 
stock and similar paper of a kind used for 
household or sanitary purposes, cellulose 
wadding and webs of cellulose fibres, 
whether or not creped, crinkled, embossed, 
perforated, surface-coloured, surface-
decorated or printed, in rolls or sheets.
Page 146 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
48030000 Toilet or facial tissue stock, towel or napkin 
stock and similar paper of a kind used for 
household or sanitary purposes, cellulose 
wadding and webs of cellulose fibres, 
whether or not creped, crinkled, embossed, 
perforated, surface-coloured, surface-
decorated or printed, in rolls or sheets.NZ 0 40
4804 Uncoated kraft paper and paperboard, in 
rolls or sheets, other than that of heading 
48.02 or 48.03.
48041 - Kraftliner:
48041100 -- Unbleached CA 0 40
48041900 -- Other 0 40
48042 - Sack kraft paper:
48042100 -- Unbleached CA 0 40
48042900 -- Other 0 40
48043 - Other kraft paper and paperboard weighing 
150 g/m² or less:
48043100 -- Unbleached 0 40
48043900 -- Other 0 40
48044 - Other kraft paper and paperboard weighing 
more than 150 g/m² but less than 225 g/m²:
48044100 -- Unbleached 0 40
48044200 -- Bleached uniformly throughout the mass 
and of which more than 95% by weight of the 
total fibre content consists of wood fibres 
obtained by a chemical process0 40
48044900 -- Other 0 40
48045 - Other kraft paper and paperboard weighing 
225 g/m² or  more:
48045100 -- Unbleached 0 40
48045200 -- Bleached uniformly throughout the mass 
and of which more than 95% by weight of the 
total fibre content consists of wood obtained 
by a chemical process0 40
48045900 -- Other 0 40
Page 147 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
4805 Other uncoated paper and paperboard, in 
rolls or sheets, not further worked or 
processed than as specified in Note 3 to this 
Chapter.
48051 - Fluting paper:
48051100 -- Semi-chemical fluting paper CA 0 40
48051200 -- Straw fluting paper 0 40
48051900 -- Other 0 40
48052 - Testliner (recycled liner board):
48052400 -- Weighing 150 g/m² or less 0 40
48052500 -- Weighing more than 150 g/m² 0 40
48053000 - Sulphite wrapping paper 0 40
48054000 - Filter paper and paperboard 0 40
48055000 - Felt paper and paperboard 0 40
48059 - Other:
48059100 -- Weighing 150 g/m² or less 0 40
48059200 -- Weighing more than 150 g/m² but less 
than 225 g/m²0 40
48059300 -- Weighing 225 g/m² or more 0 40
4806 Vegetable parchment, greaseproof papers, 
tracing papers and glassine and other 
glazed transparent or translucent papers, in 
rolls or sheets.
48061000 - Vegetable parchment 0 40
48062000 - Greaseproof papers 0 40
48063000 - Tracing papers 0 40
48064000 - Glassine and other glazed transparent or 
translucent papers0 40
4807 Composite paper and paperboard (made by 
sticking flat layers of paper or paperboard 
together with an adhesive), not surface-
coated or impregnated, whether or not 
internally reinforced, in rolls or sheets.
48070000 Composite paper and paperboard (made by 
sticking flat layers of paper or paperboard 
together with an adhesive), not surface-
coated or impregnated, whether or not 
internally reinforced, in rolls or sheets.0 40
Page 148 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
4808 Paper and paperboard, corrugated (with or 
without glued flat surface sheets), creped, 
crinkled, embossed or perforated, in rolls or 
sheets, other than paper of the kind 
described in heading 48.03.
48081000 - Corrugated paper and paperboard, whether 
or not perforated0 40
48082000 - Sack kraft paper, creped or crinkled, 
whether or not embossed or perforated0 40
48083000 - Other kraft paper, creped or crinkled, 
whether or not embossed or perforated0 40
48089000 - Other 0 40
4809 Carbon paper, self-copy paper and other 
copying or transfer papers (including coated 
or impregnated paper for duplicator stencils 
or offset plates), whether or not printed, in 
rolls or sheets.
48092000 - Self-copy paper 0 40
48099000 - Other 0 40
4810 Paper and paperboard, coated on one or 
both sides with kaolin (China clay) or other 
inorganic substances, with or without a 
binder, and with no other coating, whether or 
not surface-coloured, surface-decorated or 
printed, in rolls or rectangular (including 
square) sheets, of any size.
48101 - Paper and paperboard of a kind used for 
writing, printing or other graphic purposes, 
not containing fibres obtained by a 
mechanical or chemi-mechanical process or 
of which not more than 10% by weight of the 
total fibre content consists of such fibres :
48101300 -- In rolls NZ 0 40
48101400 -- In sheets with one side not exceeding 435 
mm and the other side not exceeding 
297 mm in the unfolded stateNZ 0 40
48101900 -- Other NZ 0 40
48102 - Paper and paperboard of a kind used for 
writing, printing or other graphic purposes, of 
which more than 10% by weight of the total 
fibre content consists of fibres obtained by a 
mechanical or chemi-mechanical process :
Page 149 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
48102200 -- Light-weight coated paper NZ 0 40
48102900 -- Other NZ 0 40
48103 - Kraft paper and paperboard, other than that 
of a kind used for writing, printing or other 
graphic purposes:
48103100 -- Bleached uniformly throughout the mass 
and of which more than 95% by weight of the 
total fibre content consists of wood fibres 
obtained by a chemical process, and 
weighing 150 g/m² or lessNZ 0 40
48103200 -- Bleached uniformly throughout the mass 
and of which more than 95% by weight of the 
total fibre content consists of wood fibres 
obtained by a chemical process, and 
weighing more than 150 g/m²NZ 0 40
48103900 -- Other NZ 0 40
48109 - Other paper and paperboard:
48109200 -- Multi-ply NZ 0 40
48109900 -- Other NZ 0 40
4811 Paper, paperboard, cellulose wadding and 
webs of cellulose fibres, coated, 
impregnated, covered, surface-coloured, 
surface-decorated or printed, in rolls or 
rectangular (including square) sheets, of any 
size, other than goods of the kind described 
in heading 48.03, 48.09 or 48.10.
48111000 - Tarred, bituminised or asphalted paper and 
paperboardNZ 0 40
48114 - Gummed or adhesive paper and 
paperboard:
48114100 -- Self‑adhesive NZ 0 40
48114900 -- Other NZ 0 40
48115 - Paper and paperboard coated, 
impregnated or covered with plastics 
(excluding adhesives):
48115100 -- Bleached, weighing more than 150 g/m² NZ 0 40
48115900 -- Other NZ 0 40
48116000 - Paper and paperboard, coated, 
impregnated or covered with wax, paraffin 
wax, stearin, oil or glycerolNZ 0 40
Page 150 WT/ACC/SPEC/VUT/8/Rev.1/Add.1HS Description ImplementationPresent 
concession 
established INRConcession first 
incorporated in a 
GATT Schedule Earlier INRs ODCsFinal 
Bound 
 rateBound rate at 
date of 
accession
48119000 - Other paper, paperboard, cellulose 
wadding and webs of cellulose fibresNZ 0 40
4812 Filter blocks, slabs and plates, of paper pulp.
48120000 Filter blocks, slabs and plates, of paper pulp. 0 40
4813 Cigarette paper, whether or not cut to size or 
in the form of booklets or tubes.
48131000 - In the form of booklets or tubes 0 40
48132000 - In rolls of a width not exceeding 5 cm 0 40
48139000 - Other 0 40
4814 Wallpaper and similar wall coverings; 
window transparencies of paper.
48141000 - “Ingrain” paper 0 40
48142000 - Wallpaper and similar wall coverings, 
consisting of paper coated or covered, on 
the face side, with a grained, embossed, 
coloured, design-printed or otherwise 
decorated layer of plastics0 40
48149000 - Other 0 40
4816 Carbon paper, self-copy paper and other 
copying or transfer papers (other than those 
of heading 48.09), duplicator stencils and 
offset plates, of paper, whether or not put up 
in boxes.
48162000 - Self-copy paper 0 40
48169000 - Other 0 40
4817 Envelopes, letter cards, plain postcards and 
correspondence cards, of paper or 
paperboard; boxes, pouches, wallets and 
writing compendiums, of paper or 
paperboard, containing an assortment of 
paper stationery.
48171000 - Envelopes NZ 0 40
48172000 - Letter cards, plain postcards and 
correspondence cardsNZ 0 40
48173000 - Boxes, pouches, wallets and writing 
compendiums, of paper or paperboard, 
containing an assortment of paper stationeryNZ 0 40
Page 151 WT/ACC/SPEC/VUT/8/Rev.1/Add.1