WORLD TRADE  
ORGANIZATION  G/RO/W/111 
15 October 2007 
 (07-4329) 
Committee on Rules of Origin  
  
DRAFT 
 
 
CONSOLIDATED TEXT OF NON-PREFERENTIAL RULES OF ORIGIN 
 
Harmonization Work Programme
 
 
Note by the Secretariat1 
 
 1. This document reflects the outcome of the work done under the Harmonization Work 
Programme pursuant to Article 9 of the Agreemen t on Rules of Origin, compiling product-specific 
rules of origin adopted by the Committee on Rule s of Origin (the Committee) to date.  Product-
specific rules of origin in square brackets have not yet been adopted by the Committee, but reflect the proposals by the Chairperson of the Committee.  Ge neral Rules, definition (2) of Appendix 1, and 
rules of Appendix 2 as well as product-specific rules of origin of Chs. 84-90 have not yet been endorsed by the Committee. 
2. This document is circulated by the Secretariat in preparation for the technical work to be 
carried out by the Committee, as agreed by the General Council at its meeting on 27 July 2007. 
                                                     
 
1 This document has been prepared under the Secret ariat's own responsibility and is without prejudice 
to the positions of Members and to their ri ghts and obligations under  the WTO Agreement. G/RO/W/111 
Page 2  
 
  ANNEX III 
  
HARMONIZED NON-PREFERENTIAL RULES OF ORIGIN  
  
DEFINITIONS  
 
 References to "manufacturing", "producing" or "processing" goods include any kind of working, assembly or processing operation. 
 
 Methods of obtaining goods include  manufacturing, producing, processing , raising, growing, 
breeding, mining, extracting, harvesting, fishi ng, trapping, gathering, collecting, hunting and 
capturing.  
 "Material" includes ingredients, parts, co mponents, subassemblies and goods that were 
physically incorporated into a nother good or were subject to a process in the production of another 
good.   "Originating material" means a material who se country of origin, as determined under these 
rules, is the same country as the country in which the material is used in production. 
 
 "Non-originating material" means a material whose country of origin, as determined under 
these rules, is not the same country as the country in  which that material is used in production. 
 
"Customs Valuation Agreement" means the Ag reement on Implementation of Article VII of 
the General Agreement on Tariffs and Trade 1994. 
  G/RO/W/111 
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  GENERAL RULES  
 
General Rule 1: HARMONIZED SYSTEM  
 
 References to headings and subheadings are references as they appear in the Harmonized 
Commodity Description and Coding System (hereinafter referred to as “Harmonized System” or 
“HS”) as amended and in force on [-- -- ----].  Classification of goods within headings and 
subheadings of the Harmonized System is governed by  the General Interpretative Rules and any 
relative Section, Chapter and Subheading Notes to that System.  Classification of goods within any 
additional subdivisions created for purposes of the rules of origin  shall also be governed by the 
General Interpretative Rules and any relative S ection, Chapter and Subheading Notes to the 
Harmonized System, unless the rules of this Annex otherwise require.  
General Rule 2:  DETERMINATION OF ORIGIN
 
  The country of origin of a good shall be dete rmined in accordance w ith these General Rules 
and in accordance with the provisions of Appe ndix 1 and Appendix 2, applied in sequence. 
 
General Rule 3:  NEUTRAL ELEMENTS
 
 
 In order to determine whether a good originates in  a country, the origin of the power and fuel, 
plant and equipment, including safety equipment, or  machines and tools used to obtain a good or the 
materials used in its manufacture which do not remain  in the good or form part of the good shall not 
be taken into account. 
 
General Rule 4:  PACKING AND PACKAGING MATERIALS AND CONTAINERS   
 
 Unless the provisions of Appendix 1 or Appendix 2 otherwise require, the origin of packing and packaging materials and containers presented with the goods therein shall be disregarded in 
determining the origin of the goods in accordance wi th the appropriate rules set forth in Appendix 1 
and the tariff classification change rules or spec ific process rules provided in Appendix 2, provided 
such packing and packaging materials and contai ners are classified with the goods under the 
Harmonized System.  The packing and packaging ma terials and containers which are not classified 
with their contents are separate goods, thus their or igin shall be determined  in accordance with the 
appropriate rules set forth in  Appendix 1 and Appendix 2. 
 
General Rule 5:  ACCESSORIES AND SPARE PARTS AND TOOLS
 
 
 Accessories, spare parts, tools and instructiona l or other informational material classified and 
presented with a good shall be disregarded in dete rmining the origin of that good under General 
Rule 2, provided they are normally sold therewith and correspond, in kind and number, to the normal equipment thereof. 
 
General Rules 6:  MINIMAL OPERATIONS AND PROCESSES
 
 
 Operations or processes undertaken, by themselve s or in combination with each other for the 
purposes listed below, are considered to be minimal a nd shall not be taken into account in determining 
whether a good has been wholly obtained in one country: 
 
(i) ensuring preservation of goods in  good condition for the purposes of transport or storage; 
(ii) facilitating shipment or transportation; 
 packaging or presenting goods for sale. G/RO/W/111 
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  APPENDIX 1 - Wholly Obtained Goods
 
 
1. Rule 1: Scope of Application  
 
This Appendix sets forth the definitions of the goods  that are to be considered as being wholly 
obtained in one country. 
 
 
Definitions  Notes  
1. The following goods are to be 
considered as being wholly obtained in one country :   
(a) Live animals born and raised in that 
country; In definitions 1 (a), (b), and (c) the term "animals" 
covers all animal life, including mammals, birds, fish, crustaceans, molluscs, reptiles, bacteria and 
viruses. 
(b) Animals obtained by hunting, trapping, 
fishing, gathering or capturing in that 
country; Definition 1 (b) covers animals obtained in the 
wild, whether live or dead, whether or not born 
and raised in that country.  
(c) Products obtained from live animals in 
that country; 
 Definition 1 (c) covers products obtained from 
live animals without further processing, including 
milk, eggs, natural honey,  hair, wool, semen and 
dung.    
(d) Plants and plant products harvested, 
picked or gathered in that country; Definition 1 (d) covers all plant life, including 
fruit, flowers, vegetables, trees, seaweed, fungi and live plants grown in that country.  
(e) Minerals and other naturally occurring 
substances, not included in definitions (a)-(d), extracted or taken in that 
country; Definition 1 (e) covers cr ude minerals and other 
naturally occurring substances, including rock or solar salt, crude mineral sulphur occurring in free 
state, natural sands, clays, stones, metallic ores, 
crude oil, natural gas, b ituminous minerals, natural 
earths, ordinary natural waters, natural mineral waters, natural snow and ice. 
(f) Scrap and waste derived from 
manufacturing or processing operations or from consumption in that country 
and fit only for disposal or for the 
recovery of raw materials;  Definition 1(f) covers all scrap and waste, 
including scrap and waste resulting from manufacturing or processing operations or 
consumption in the same country, scrap 
machinery, discarded packaging and household rubbish and all products that can no longer perform the purpose for which they were produced, and are fit only for discarding or for the recovery of raw materials.  Such manufacturing or 
processing operations include all types of 
processing, not only industrial or chemical but also mining, agricultural, construction, refining, incineration and sewage treatment operations.  G/RO/W/111 
 Page 5 
 
 
  Definitions  Notes  
(g) Articles collected in that country which 
can no longer perform their original 
purpose there nor are capable of being restored or repaired and which are fit only for disposal or for the recovery of parts or raw materials;  
(h) Parts or raw materials recovered in that 
country from articles which can no longer perform their original purpose 
nor are capable of being restored or 
repaired;  
(i) Goods obtained or produced in that 
country solely from products referred to 
in (a) through to(h) above;  
 
 
 G/RO/W/111 
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 Definitions
 Notes  
(2)  
(i)  Products of sea-fishing and other products taken from the sea outside a country are considered to be wholly obtained in the country whose flag the 
vessel that carries out those operations is 
entitled to fly.   
 (ii)  Goods obtained or produced on board 
a factory ship outside a country are considered to be wholly obtained in the country whose flag the ship that carries out those operations is entitled to fly, 
provided that these goods are 
manufactured from products referred to in subparagraph (i) originating in the same country.   
 (iii)  Products taken from the sea bed or 
subsoil beneath the sea bed outside a 
country, are considered to be wholly obtained in the country that has the rights to exploit that sea bed or subsoil in accordance with the provisions of the UN 
Convention on the Law of the Sea.
2 
  
 
                                                      
2 It is understood that this Note is without prej udice to Members' rights and obligations who are not 
States Parties to the United Nations Convention on the Law of the Sea  G/RO/W/111 
 Page 7 
 
 
   
APPENDIX 2 - Product Specific Rules of Origin 
 
Rule 1:  Scope of Application  
 
(a) This Appendix sets forth rules for determining th e country of origin of a good when the origin 
of the good is not determined under Appendix 1. 
 (b) In framing its legislation each Member shall provide for the application of a set of primary 
rules of Chapters 84-90 and 92 referred to eith er in column C or in column D, for it.  
However, for the purpose each of headings 87.0 1 to 87.16 each Member shall chose one of 
the primary rules of origin referred to in either  column C or D, for it.  Each Member shall 
notify the Committee on Rules of Origin of its chos en rules of origin within 90 days after the 
date of entry into force of this Annex, for it. 
 
 
Rule 2:  Application of Rules 
 
(a) The rules provided in this Appendix are to be  applied to goods based upon their classification 
in the HS and any additional subdivisions create d thereunder, as referred to in General Rule 2 
of this Annex. 
(b) All primary rules specified at the levels of specific chapter, heading, subheading or split 
(sub)heading in this Appendix are co-equal in  determining the origin of the goods in 
accordance with Rule 3 of this appendix.   
(c) Primary Rules based on the tariff classification change shall apply only to non-originating 
materials.  
(d) Where the primary rules require a change in classification, the following changes in 
classification shall not be considered in determining the origin of the good: 
(i) changes which result from disassembly; 
(ii) changes which result from p ackaging or repackaging; 
(iii) changes which result solely from application of  General Rule of Interpretation 2 (a) of 
the HS with respect to collections of parts that are presented as unassembled or disassembled articles. 
However, such changes shall not preclude conferri ng origin on a good if origin is conferred as 
a  result of other operations. 
(e) When a good is produced exclusively from originating materials in a country, the good shall 
be originating in that country. 
(f) Where none of the primary rules are satisfied , origin shall be determined according to 
Rule 3 (c) through (f) of this Appendix. 
 G/RO/W/111 
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Rule 3:  Determination of origin 
 
 The country of origin shall be determined  in accordance with the following provisions, 
applied in sequence:  Primary Rules
 
 
(g) When a primary rule itself designates the count ry in which a good was obtained in its natural 
or unprocessed state as the country of origin of  the good, or designates otherwise the country 
of origin of a good, the country of origin of the good shall be the single country designated as 
such; 
(h) The country of origin of a good is the last c ountry of production, provided that one of co-
equal primary rule applicable to the good was satisfied in that country. 
Residual Rules  
 
(i) When a good is produced by further processing of an article which is classified in the same 
subdivision3 as the good, the country of origin of the good shall be the single country in which 
that article originated; 
(j) The country of origin of the good shall be determined as indicated in the applicable residual 
rule specified at the chapter level; 
(k) When the good is produced from materials all of which originated in a single country, the 
country of origin of the good shall be the country in which those materials originated;   
(l) When the good is produced from materials (whether  or not originating) of more than one 
country, the country of origin of the good shall be the country in which the major portion of those materials originated, as determined on the basis specified in  each chapter.   
Rule 4:  Intermediate materials  
 
 Materials which have acquired originating status in a country are considered to be originating 
materials of that country for the purpose of dete rmining the origin of a good incorporating such 
materials, or of a good made from such materials by further working or processing in that country. 
 
 
Rule 5:  Interchangeable goods and materials 
 
 Where it is not commercially practical to keep separate stocks of interchangeable materials or 
goods originating in different countries, the country of origin of each of the commingled materials or 
goods may be allocated on the basis of an inventor y management method recognized in the country in 
which the materials or goods were commingled.  The use of this system shall not give rise to more 
products originating in a specific country than  would have been the case had the commingled 
materials or goods been physically segregated.  
                                                     
 
 3The term "subdivision" relates to the lowest level of classification of the good, i.e. heading, 
subheading or split (sub)heading, at which a primary rule is specified in Appendix 2. 
  G/RO/W/111 
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  Rule 6:  DE MINIMIS    
 
 For the application of the primary rule, non-originating materials that do not satisfy the rule shall be disregarded, provided that the totality of such materials does not exceed 10% in value, weight 
or volume, as specified in each chapter, of the good. 
 G/RO/W/111 
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  TERMINOLOGY  GUIDE 
 
 
I. Rules presented at heading level : 
 
(a) If the rule is for the whole heading
: 
 CTH  - change to this heading from any other heading 
 (b) If the rule is for a split heading
: 
 
CTHS  - change to this split heading from any ot her split of this heading or from any other 
heading  CTH  - change to this split head ing from any other heading   
(N.B.  change from any other split of this heading is excluded.) 
 
II. Rules presented at subheading level:  
 
(a) If the rule is for the whole subheading
: 
 
CTSH  - change to this subheading from any other subheading or from any other heading 
 CTH  - change to this subheading from any other heading   
(N.B.  change from any other subheading of this heading is excluded.)  
(b) If the rule is for a split subheading
: 
 CTSHS - change to this split subheading from any other split of this subheading or from any 
other subheading or heading  CTSH  - change to this split subheading from any ot her subheading or heading  (N.B.  change 
from any other split of this subheading is excluded) 
 CTH  - change to this split subheading from any other heading   
(N.B.  change from any other split of this subheadin g or from any other subheading of this heading is 
excluded.) 
 
III. Rules presented at heading or subheading level 
 
CC - change to this chapter from any other chapter 
 
 
  G/RO/W/111 
 Page 11 
 
 
  Residual Rules for agricultural products rsulting from mixing (Chapters 2-24)] 
 
1. For the prupose of this residual rule1s, "mixing" means the deliberate and proportionally controlled operation consisting in bringing together two or more identical or differenet fungible 
materials. 
2. The origin of a mixture of agricultural products shall be the country of origin of materials that 
account for more than 50% by volume/weight of all materials used.  The volum e/weight of materials 
of the same origin shall be taken together.   
3. When none of the materials used meets the percentage required, the origin of the goods shall 
be the country in which mixing was carried out.  
4. Units of Measure
 
 The units of measure are as follows:   
HS CODE DESCRIPTION UNIT 
Chapter 2 Meat and edible meat offal Weight  
Chapter 3 Fish and crustaceans, molluscs and other aquatic i nvertebrates Weight 
Ex Chapter 4 Butter, dairy spreads, cheese and curd; birds' eggs; natural honey; 
edible products of animal origin Weight 
Headings 
0401 to 0404  
Dairy produce, except butter and cheese Weight of dry 
matter 
Chapter 5 Products of animal origin, not elsewhere specified or included Weight 
Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and 
ornamental foliage Value 
Chapter 7 Edible vegetables and certain roots and tubers Weight 
Chapter 8 Edible fruit and nuts ; peel of citrus fruits or melons Weight 
Chapter 9 Coffee, tea, mate and spices Weight 
Chapter 10 Cereals Weight 
Chapter 11 Products of the milling industry;  malt;  starches;  inulin;  wheat gluten Weight 
Chapter 12 Oil seeds and oleag inous fruits;  miscellaneous grains, seeds and fruit; 
industrial or medicinal plants;  straw and fodder Weight 
Chapter 13 Lac;  gums, resins and other vegetable saps and extracts Weight 
Chapter 14 Vegetable plaiting materials;  vegetable products not elsewhere 
specified or included Weight 
Chapter 15 Animal or vegetable fats and oils and their cleavage products;  
prepared edible fats;  animal or vegetable waxes Weight  
Chapter 16 Preparations of meat, of fi sh or of crustaceans, molluscs or other 
aquatic invertebrates Weight  
Chapter 17 Sugars and sugar confectionery Weight 
Chapter 18 Cocoa and cocoa preparations Weight  
Chapter 19 Preparations of cer eals, flour, starch or milk;  pastrycooks' products Weight 
Ex Chapter 20 Preparations of vegetables, fruits, nuts or other parts of plants Weight 
Heading 2009 Fruit juices (including grape must) and vegetable juices, unfermented, 
whether or not containing added sugar or other sweetening matter. Weight of dry 
matter 
Chapter 21 Miscellaneous edible preparations Weight 
Chapter 22 Beverages, spirits and vinegar Volume 
Chapter 23 Residues and waste fro m the food industries;  prepared animal fodder Weight 
Chapter 24 Tobacco and manufactur ed tobacco substitutes Weight 
 
 G/RO/W/111 
Page 12  
 
  5. Exception
 
  Higher percentages are applied for the following products:  (i) 85% in volume for wine (heading 22.04);  (ii) 85% involume of alcohol content for spirits (heading 22.08); 
 (iii) 75% in weight for olive oil (heading 15.09). 
   
   G/RO/W/111
 Page 13CHAPTER 1 
  
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
01.01 Live horses, asses, mules and hinnies As specified for subheading   
 - Horses:    
0101.11 --   Pure-bred breeding animals [The country of origin for this subheading 
shall be the country in which the animal was born and bred.]   
0101.19 --   Other [The country of  origin of the goods of this 
subheading shall be the country in which the 
animal was fattened for at least 6 months; or   
the country in which the animal was born]   
0101.20 -   Asses, mules and hinnies As specified for subheading 0101.19   
01.02 Live bovine animals. As specified for subheading   
0102.10 - Pure- bred breeding animals [The country of origin for this subheading 
shall be the country in which the animal was born and bred.]   
0102.90 - Other [The country of origin of the bovine animals 
of a weight exceeding 300 kg shall be the country in which the animal was fattened for at least 8 months  to come from a weight of 
300 kg or less to a weight of more than 300 
kg; the country of origin of the other bovine animals of this subheading shall be the country in which the animal was born and raised.]    
01.03 Live swine. As specified for subheading   
0103.10 - Pure-bred breeding animals 
- Other : [The country of origin for this subheading 
shall be the country in which the animal was 
born and bred.]    
  G/RO/W/111 
Page 14 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
0103.91 --   Weighing less than 50 kg [The country of origin of the swine of a 
weight exceeding 50 kg shall be the country in which the animal was fattened for at least 4 months  to come from a weight of 50 kg or less to a weight of more than 50 kg;  
the country of origin of other swine of this 
subheading shall be the country in which the animal was born and raised.]   
0103.92 --   Weighing 50 kg or more As specified for subheading 0103.91    
01.04 Live sheep and goats. [The country of origin of the goods of this 
heading shall be the country in which the 
animal was fattened for at least 4 months]; or the country in which the animal was born and raised.]   
0104.10 - Sheep As specified for heading   
0104.20 - Goats    
01.05 Live poultry, that is to say, fowls of the 
species Gallus domesticus , ducks, geese, 
turkeys and gu inea fowls. [The country of origin of the goods of this 
heading of a weight exceeding 185g shall be the country in which the animal was fattened for at least 2 months to come from a weight of less than 185 g to a weight of 185 g or 
more;  or the country of origin of the other 
poultry of this heading shall be the country in which the animal was born and raised.]   
 - Weighing not more than 185g : As specified for heading   
0105.11 --   Fowls of the species Gallus domesticus     
0105.12 --   Turkeys    
0105.19 --   Other    
 - Other:    
0105.92 --   Fowls of the species Gallus domesticus , 
weighing not more than 2,000 g    
0105.93 --   Fowls of the species Gallus domesticus , 
weighing more than 2,000 g    
0105.99 --   Other    
01.06 Other live animals. As specified for split heading    
   G/RO/W/111
 Page 15HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
ex01.06(a) Camel [The country of origin of this split heading 
shall be the country in which the animal was fattened for at least 6 months; or the country in which the animal was born and raised)]   
ex01.06(b) Other [The country of origin of the goods of this 
split heading shall be the country in which the animal was born and raised.]   
  
  G/RO/W/111 
Page 16 CHAPTER 2 
 
 
HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
02.01 Meat of bovine anim als, fresh or chilled. [CC]   
0201.10 - Carcasses and half-carcasses As specified for heading   
0201.20 - Other cuts with bone in    
0201.30 - Boneless    
02.02 Meat of bovine animals, frozen. [CC]   
0202.10 - Carcasses and half-carcasses As specified for heading   
0202.20 - Other cuts with bone in    
0202.30 - Boneless    
02.03 Meat of swine, fres h, chilled or frozen. [CC]   
 - Fresh or chilled : As specified for heading   
0203.11 --   Carcasses and half-carcasses    
0203.12 --   Hams, shoulders and cuts  thereof, 
with bone in    
0203.19 --   Other    
 - Frozen :    
0203.21 --   Carcasses and half-carcasses    
0203.22 --   Hams, shoulders and cuts thereof, with 
bone in    
0203.29 --   Other    
02.04 Meat of sheep or goats, fresh, chilled or 
frozen. [CC]   
0204.10 - Carcasses and half-carcasses of lamb, 
fresh or chilled As specified for heading    
  - Other meat of sheep, fresh or chilled :    
0204.21 --   Carcasses and half-carcasses    
0204.22 --   Other cuts with bone in    
0204.23 --   Boneless    
0204.30 - Carcasses and half-carcasses of lamb, 
frozen    
 - Other meat of sheep, frozen :    
0204.41 --   Carcasses and half-carcasses    
0204.42 --   Other cuts with bone in     
   G/RO/W/111
 Page 17HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
0204.43 --   Boneless    
0204.50 - Meat of goats    
02.05 
 Meat of horses, asses, mules or hinnies, 
fresh, chilled or frozen. [CC]   
02.06 Edible offal of bovine animals, swine, 
sheep, goats, horses, asses, mules or 
hinnies, fresh, chilled or frozen. [CC]    
0206.10 - Of bovine animals, fresh or chilled As specified for heading   
  - Of bovine animals, frozen :    
0206.21 --   Tongues    
0206.22 --   Livers    
0206.29 --   Other    
0206.30 - Of swine, fresh or chilled    
 - Of swine, frozen :    
0206.41 --   Livers    
0206.49 --   Other    
0206.80 - Other, fresh or chilled    
0206.90 - Other, frozen    
02.07 Meat and edible offal, of the poultry of 
heading No. 01.05, fresh, chilled or frozen. [CC]   
  - Of fowls of the species Gallus 
  domesticus  : As specified for heading   
0207.11 --   Not cut in pieces, fresh or chilled    
0207.12 --   Not cut in pieces, frozen    
0207.13 --   Cuts and offal, fresh or chilled    
0207.14 --   Cuts and offal, frozen    
 - Of turkeys :    
0207.24 --   Not cut in pieces, fresh or chilled    
0207.25 --   Not cut in pieces, frozen    
0207.26 --   Cuts and offal, fresh or chilled    
0207.27 --   Cuts and offal, frozen    
  - Of ducks, geese or guinea fowls :    
0207.32 --   Not cut in pieces, fresh or chilled    
0207.33 --   Not cut in pieces, frozen     
  G/RO/W/111 
Page 18 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
0207.34 --   Fatty livers, fresh or chilled    
0207.35 --   Other, fresh or chilled    
0207.36 --   Other, frozen    
02.08 Other meat and edible meat offal, 
fresh, chilled or frozen. CC   
02.09 
 Pig fat, free of lean meat, and poultry 
fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked. As specified for split heading   
ex02.09(a) - Dried [CTSH]   
ex02.09(b) - Other [CC]   
02.10 Meat and edible meat offal, salted, in 
brine, dried or smoked; edible flours and meals of meat or meat offal.  As specified for split headings    
ex02.10(a) - Dried [CTSH]   
ex02.10(b) - Other [CC]   
  - Meat of swine : As specified for split heading.   
0210.11 --   Hams, shoulders and cuts thereof, with 
bone in    
0210.12 --   Bellies (streaky) and cuts thereof    
0210.19 --   Other    
0210.20 - Meat of bovine animals    
0210.90 - Other, including edible flours and meals 
of meat or meat offal    
  
   G/RO/W/111
 Page 19CHAPTER 3  
 
Primary Rules:  Note  
 
[SALTED/SALT FISH are fish which have been treated by either br ining, dry-salting, pickle-curi ng or a combination of these trea tments increasing the 
amount of salt in the fish beyond the limits ordinarily found in the fresh fish. HEAVY SALTED FISH are salted fish and dried salted fish which has been fully saturated with salt which may be offered for consu mption without further 
processing.]  
 
HS Code 
Number Description of goods Primary  Rule Notes Comments 
A B C D E 
Chapter 3 Fish and crustaceans, molluscs and 
other aquatic invertebrates    
03.01  Live fish.  The country of origin of the goods of this 
heading shall be the country in which they 
have been captured; or if farmed, the country in which the fish has been raised from egg or fry (including fingerling)   
0301.10 - Ornamental fish As specified for heading    
  - Other live fish :    
0301.91 --   Trout  (Salmo trutta, Oncorhynchus 
 mykiss, Oncorhynchus clarki, 
 Oncorhynchus aguabonita, Oncorhynchus  gilae, Oncorhynchus apache and 
 Oncorhynchus chrysogaster)     
0301.92 --   Eels (Anguilla spp.)     
0301.93 --   Carp    
0301.99 --   Other    
03.02 Fish, fresh or chilled, excluding fish 
fillets and other fish meat of heading 
No. 03.04 [The country of origin of the goods of this 
heading shall be the country in which they 
have been captured; or if farmed, the country in which the fish has been raised from egg or fry (including fingerling)]   
  - Salmonidae, excluding livers and roes: As specified for heading    
  G/RO/W/111 
Page 20 HS Code 
Number Description of goods Primary  Rule Notes Comments 
A B C D E 
0302.11 --   Trout (Salmo trutta, Oncorhynchus 
 mykiss, Oncorhynchus clarki, 
Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and 
Oncorhynchus chrysogaste r)    
0302.12 --   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)     
0302.19 -- Other    
  - Flat fish (Pleuronectidae, Bothidae, 
  Cynoglossidae, Soleidae, 
Scophthalmidae 
  and Citharidae),  excluding livers and 
  roes :    
0302.21 --   Halibut (Reinhardtius 
hippoglossoides, Hippoglossus 
hippoglossus, Hippoglossus stenolepis)     
0302.22 --   Plaice  (Pleuronectes platessa)     
0302.23 --   Sole (Solea spp.)     
0302.29 --   Other    
  - Tunas (of the genus Thunnus)  skipjack 
or stripe-bellied bonito (Euthynnus  
(Katsuwonus) pelamis ), excluding livers 
and roes :    
0302.31 --   Albacore or longfinned tunas 
(Thunnus  alalunga)     
0302.32 --   Yellowfin tunas ( Thunnus albacares)     
0302.33 --   Skipjack or stripe-bellied bonito    
0302.39 --   Other    
0302.40 - Herrings  (Cluppea harengus, Clupea 
  pallasii),  excluding livers and roes     
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Number Description of goods Primary  Rule Notes Comments 
A B C D E 
0302.50 - Cod (Gadus morhua, Gadus ogac, 
Gadus 
  macrocephalus),  excluding livers and 
roes    
  - Other fish, excluding livers and roes :    
0302.61 --   Sardines (Sardina pilchardus, 
Sardinops 
   spp.),  sardinella (Sardinella spp.),  
   brisling or sprats (Sprattus sprattus)     
0302.62 --   Haddock (Melanogrammus 
aeglefinus)     
0302.63 --   Coalfish (Pollachius virens)     
0302.64 --   Mackerel (Scomber scombrus, 
Scomber  australasicus, Scomber japonicus)     
0302.65 --   Dogfish and other sharks    
0302.66 --   Eels (Anguilla spp.)     
0302.69 --   Other    
0302.70 - Livers and roes    
03.03 Fish, frozen, excluding fish fillets and 
other fish meat of heading No. 03.04. [The country of origin of the goods of this 
heading shall be the country in which they have been captured; or if farmed, the country in which the fish has been raised from egg or fry (including fingerling)]   
0303.10 - Pacific salmon (Oncorhynchus nerka, 
Oncorhynchus gorbuscha, Oncorhynchus 
keta, Oncorhynchus tschawytscha, 
Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus),  
excluding livers and roes As specified for heading   
 - Other salmonidae, excluding livers and 
roes:     
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Number Description of goods Primary  Rule Notes Comments 
A B C D E 
0303.21 --   Trout (Salmo trutta, Oncorhynchus 
mykiss, Oncorhynchus clarki, 
Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)  As specified for heading    
0303.22 --   Atlantic salmon (Salmo salar)  and 
Danube salmon (Hucho hucho)     
0303.29 --   Other    
 - Flat fish (Pleuronectidae, Bothidae, 
Cynoglossidae, Soleidae,Scophthalmidae 
and Citharidae),  excluding livers and roes 
:    
0303.31 --   Halibut (Reinhardtius 
hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)     
0303.32 --   Plaice (Pleuronectes platessa)     
0303.33 --   Sole (Solea spp.)     
0303.39 --   Other    
 - Tunas (of the genus Thunnus ), skipjack 
or stripe-bellied bonito (Euthynnus  
(Katsuwonus) pelamis ), excluding livers 
and roes:    
0303.41 --   Albacore or longfinned tunas 
(Thunnus alalunga)     
0303.42 --   Yellowfin tunas (Thunnus albacares)     
0303.43 --   Skipjack or strip-bellied bonito    
0303.49 --   Other    
0303.50 --   Herrings (Clupea harengus, Clupea 
pallasii),  excluding livers and roes    
0303.60 --   Cod (Gadus morhua, Gadus ogac, 
Gadus macrocephalus),  excluding livers 
and roes    
 -   Other fish, excluding livers and roes :    
0303.71 --   Sardines (Sardina pilchardus, 
Sardinops  spp.),  sardinella (Sardinella 
spp.),  brisling or sprats (Sprattus sprattus)      
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Number Description of goods Primary  Rule Notes Comments 
A B C D E 
0303.72 --   Haddock (Melanogrammus 
aeglefinus)     
0303.73 --   Coalfish (Pollachius virens)     
0303.74 --   Mackerel ( Scomber scombrus, 
Scomber australasicus, Scomber 
japonicus)     
0303.75 --   Dogfish and other sharks    
0303.76 --   Eels (Anguilla spp.)     
0303.77 --   Sea bass (Dicentrarchus labrax, 
Dicentrarchus punctatus)     
0303.78 --   Hake (Merluccius spp., Urophycis 
spp.)    
0303.79 --   Other    
0303.80 - Livers and roes    
03.04 Fish fillets and other fish meat (whether 
or not minced), fresh, chilled or frozen. As specified for split heading   
ex03.04(a) Fish surimi CTHS   
ex03.04(b) Other  [The country of origin of the goods of this 
heading shall be the country in which they 
have been captured;  or if farmed, the country in which the fish has been raised from egg or fry (including fingerling)]   
0304.10 - Fresh or chilled As specified for split heading   
0304.20 - Frozen fillets    
0304.90 - Other    
03.05 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. As specified for split heading     
ex03.05(a) Fish, dried, or heavy salted. [CTHS]   
ex03.05(b) Fish, smoked [CTHS]   
ex03.05(c) Flours CTHS except from split heading ex03.05(d)   
ex03.05(d) Meals and pellets CTHS except from split heading ex 03.05(c)    
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Number Description of goods Primary  Rule Notes Comments 
A B C D E 
ex03.05(e) Other [The country of origin of the goods of this 
heading shall be the country in which they have been captured;  or if farmed, the country in which the fish has been raised from egg or fry (including fingerling).]   
0305.10 - Flours, meals and pe llets of fish, fit for 
human consumption As specified for split heading    
0305.20 - Livers and roes, dr ied, smoked, salted or 
in brine    
0305.30 - Fish fillets, dried, salted or in brine, but 
not smoked    
 -Smoked fish, including fillets :    
0305.41 --   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)     
0305.42 --   Herrings ( Clupea harengus, Clupea 
pallasii)     
0305.49 --   Other    
 - Dried fish, whether or not salted but not 
smoked :    
0305.51 --   Cod ( Gadus morhua, Gadus ogac, 
Gadus macrocephalus)     
0305.59 - Other    
 - Fish, salted but not dried or smoked and 
fish in brine :    
0305.61 --   Herrings (Clupea harengus, Clupea 
pallasii)     
0305.62 --   Cod (Gadus morhua, Gadus ogac, 
Gadus macrocephalus)     
0305.63 --   Anchovies (Engraulis spp.)     
0305.69 --   Other     
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Number Description of goods Primary  Rule Notes Comments 
A B C D E 
03.06 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. As specified for split heading   
ex03.06(a) Crustaceans, dried  [CTHS]    
ex03.06(b) Flours  CTHS except from split heading ex03.06(d)   
ex03.06(c) Meals and pellets  CTHS except from ex 03.06(c)   
ex03.06(d) Other  [The country of origin of the goods of this 
split heading shall be the country in which the live crustaceans have been captured or gathered]   
03.07 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.  As specified for split heading   
ex03.07(a) Dried  [CTHS]   
ex03.07(b) Flours,  CTHS except from split heading ex03.07(d)    
ex03.07(c) Meals and pellets  CTHS except from ex 03.07 (c)   
ex03.07(d) Other  [The country of origin of the goods of this 
split heading shall be the country in which the live animals have been captured or gathered.]   
  
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Page 26 CHAPTER 4 
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 4 Dairy produce;  birds' eggs; natural 
honey; edible products of animal origin, not elsewhere specified or included.  
   
04.01 Milk and cream, not concentrated nor 
containing added sugar or other 
sweetening matter. The country of origin of the goods of this 
heading shall be the country in which the 
milk is obtained in its natural or unprocessed 
state.   
04.02 Milk and cream, concentrated or 
containing added sugar or other 
sweetening matter. [The country of origin of the goods of this 
heading shall be the country in which the 
milk is obtained in its natural or unprocessed state]   
04.02     
0402.10 - In powder, granules or other solid forms, 
of a fat content, by weight, not exceeding 
1.5% As specified for heading    
 - In powder, granules or other solid forms, 
of a fat content, by weight, exceeding 1.5 %:    
0402.21 --   Not containing added sugar or other 
sweetening matter    
0402.29 --   Other    
 - Other:    
0402.91 --   Not containing added sugar or other 
sweetening matter    
0402.99 --   Other    
04.03 Buttermilk, curdled milk and cream, 
yogurt, kephir and ot her 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. [CTH]   
0403.10 - Yogurt As specified for heading     
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A B C D E 
0403.90 - Other    
04.04 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. CTH   
0404.10 - Whey and modified whey, whether or 
not concentrated or containing added 
sugar or other sweetening matter As specified for heading    
0404.90 - Other    
04.05 Butter and other fats and oils derived 
from milk; dairy spreads. CTH   
0405.10 - Butter As specified for heading   
0405.20 - Dairy spreads    
0405.90 - Other    
04.06 Cheese and curd. CTH   
0406.10 - Fresh (unripened or uncured) cheese, 
including whey cheese, and curd As specified for heading    
0406.20 - Grated or powdered cheese, of all kinds    
0406.30 - Processed cheese, not grated or 
powdered    
0406.40 - Blue-veined cheese    
0406.90 - Other cheese    
04.07 Birds' eggs, in shel l, fresh, preserved or 
cooked. The country of origin of the goods of this 
heading shall be the country in which the eggs are obtained from the animals   
04.08 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. As specified for subheading    
 - Egg yolks:     
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Number Description of goods Primary Rules Notes Comments 
A B C D E 
0408.11 --   Dried CTSH   
0408.19 --   Other 
 
 - Other The country of origin of the goods of this 
subheading shall be the country in which the 
eggs are obtained from the animals    
0408.91 --   Dried CTSH   
0408.99 --   Other The country of origin of the goods of this 
subheading shall be the country in which the 
eggs are obtained from the animals    
04.09 Natural honey. The country of origin of the good of this 
heading shall be the country in which the honey is  obtained in its natural or unprocessed state   
04.10 Edible products of  animal origin, not 
elsewhere specified or included. The country of origin of the good of this 
heading shall be the country in which the 
goods are obtained from the animal   
  
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 Page 29CHAPTER 5  
  
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 5  Products of animal origin,  not elsewhere 
specified or included     
05.01  Human hair, unworked, whether or not 
washed or scoured; waste of human 
hair.  CC   
05.02  Pigs', hogs' or boars' bristles and hair; 
badger hair and other brush making 
hair; waste of such bristles or hair.  CC   
05.03  Horsehair and horsehair waste, whether 
or not put up as a layer with or without 
supporting material.  CC   
05.04  Guts, bladders and stomachs of animals 
(other than fish), whole and pieces 
thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.  CC   
05.05  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.  CC   
05.06  Bones and horn-cores, unworked, 
defatted, simply prepared (but not cut to 
shape), treated with acid or degelatinised; powder and waste of these products.  CC    
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Number Description of goods Primary Rules Notes Comments 
A B C D E 
05.07  Ivory, tortoise-she ll, 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.  CC   
05.08  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.  CC   
05.09  Natural sponges of animal origin.  CC   
05.10  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.  CC   
05.11  Animal products not elsewhere specified 
or included; dead animals of Chapter 1 or 3, unfit for human consumption.  CC   
  
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HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 6 Live trees and other plants; bulbs, 
roots and the like; cut flowers and 
ornamental foliage.  
    
06.01  Bulbs, tubers, tuberous roots, corms, 
crowns and rhizomes, dormant, in 
growth or in flower; chicory plants and roots other than roots of heading No. 12.12.  As specified for subheading    
0601.10 Bulbs, tubers, tuberous roots, corms, 
crowns and rhizomes, dormant The country of origin of the goods of this 
subheading shall be the country in which the goods are obtained in their natural or unprocessed state   
0601.20 Bulbs, tubers, tuberous roots, corms, 
crowns and rhizomes, in growth or in flower; chicory plants and roots CTSH   
06.02  Other live plants (including their 
roots), cuttings and slips; mushroom spawn  As specified for subheading   
0602.10 - Unrooted cuttings and slips The origin of the goods of this subheading 
shall be the country in which the goods are obtained in their natural or unprocessed state   
0602.20 - Trees, shrubs and bushes, grafted or 
not, of kinds which bear edible fruit or nuts CTSH   
0602.30 - Rhododendrons a nd azaleas, grafted or 
not CTSH   
0602.40 - Roses, grafted or not CTSH   
0602.90 - Other CTSH    
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Number Description of goods Primary Rules Notes Comments 
A B C D E 
06.03  Cut flowers and flower buds of a kind 
suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.  As specified for split heading   
ex06.03(a) Wreaths, flower baskets, buttonholes and 
the like  CTHS   
ex06.03(b) Other  The country of origin of the goods of this 
split heading shall be the country in which the plants grew    
0603.10 - Fresh As specified for split heading   
0603.90 - Other    
06.04  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.     
ex06.04(a) - Wreaths, flower baskets, buttonholes 
and the like  CTHS   
ex06.04(b) - Other  The country of origin of the goods of this 
split heading shall be the country in which the plants grew    
0604.10 - Mosses and lichens As specified for split heading   
 - Other :    
0604.91 -- Fresh    
0604.99 -- Other    
  
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 Page 33CHAPTER 7  
  
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 7  Edible vegetables and certain roots 
and tubers.    
07.01  Potatoes, fresh or chilled.  The origin of the goods shall be the country 
in which the goods of this heading are 
obtained in their natural or unprocessed state   
07.02 Tomatoes, fresh or chilled.  The origin of the goods shall be the country 
in which the goods of this heading are 
obtained in their natural or unprocessed state   
07.03 Onions, shallots, garlic, leeks and 
other alliaceous vegetables, fresh or 
chilled.  The origin of the goods shall be the country 
in which the goods of this heading are 
obtained in their natural or unprocessed state    
07.04 Cabbages, cauliflowers, kohlrabi, 
kale and similar edible brassicas, 
fresh or chilled.  The origin of the goods shall be the country 
in which the goods of this heading are 
obtained in their natural or unprocessed state   
07.05  Lettuce (Lactuca sativa)  and chicory 
(Cichorium spp.) , fresh or chilled.  The origin of the goods shall be the country 
in which the goods of this heading are 
obtained in their natural or unprocessed state   
07.06  Carrots, turnips, salad beetroot, 
salsify, celeriac, radishes and similar 
edible roots, fresh or chilled.  The origin of the goods shall be the country 
in which the goods of this heading are 
obtained in their natural or unprocessed state   
07.07 Cucumbers and gherkins, fresh or 
chilled.  The origin of the goods shall be the country 
in which the goods of this heading are 
obtained in their natural or unprocessed state   
07.08 Leguminous vegetables, shelled or 
unshellds, fresh or chilled.  The origin of the goods shall be the country 
in which the goods of this heading are obtained in their natural or unprocessed state   
07.09 Other vegetables, fresh or chilled.  The origin of the goods shall be the country 
in which the goods of this heading are obtained in their natural or unprocessed state   
07.10 Vegetables (uncooked or cooked by 
steaming or boiling in water), frozen.  The country of origin of the goods of this 
heading shall be the country in which the vegetables grew     
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Number Description of goods Primary Rules Notes Comments 
A B C D E 
0710.10 - Potatoes As specified for heading   
 - Leguminous vegetables, shelled or 
unshelled :    
0710.21 --   Peas ( Pisum sativum)     
0710.22 --   Beans (Vigna spp., Phaseolus spp.)     
0710.29 --   Other    
0710.30 - Spinach, New Zealand spinach and 
orache spinach (garden spinach)    
0710.40 - Sweet corn    
0710.80 - Other vegetables    
0710.90 - Mixtures of vegetables    
07.11  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.  The country of origin of the goods of this 
heading shall be the country in which the 
vegetables grew.   
0711.10  - Onions  As specified for heading   
0711.20  - Olives    
0711.30  - Capers    
0711.40  - Cucumbers and gherkins    
0711.90  - Other vegetables; mixtures of 
vegetables    
07.12  Dried vegetables, whole, cut, sliced, 
broken or in powder, but not further 
prepared.  As specified for split heading   
ex 07.12 (a) In powdered form  CTH   
ex 07.12 (b) Freeze-dried vegetables  [CTH]   
ex 07.12 (c) Other  The country of origin of the goods of this 
split heading shall be the country in which 
the vegetables grew    
0712.20 - Onions As specified for split heading    
0712.30 - Mushrooms and truffles    
0712.90 - Other vegetables; mixtures of 
vegetables     
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A B C D E 
07.13  Dried leguminous vegetables, shelled, 
whether or not skinned or split.  The country of origin of the goods of this 
heading shall be the country in which the vegetables grew    
0713.10 - Peas ( Pisum sativum)  As specified for heading   
0713.20 - Chickpeas (garbanzos)    
 - Beans (Vigna spp., Phaseolus spp.)  :    
0713.31 --   Beans of the species Vigna mungo 
(L.) Hepper or Vigna radiata (L.) 
Wilczek     
0713.32 --   Small red (Adzuki) beans 
(Phaseolus or Vigna angularis)     
0713.33 --   Kidney beans, including white pea 
beans (Phaseolus vulgaris)     
0713.39 --   Other    
0713.40 - Lentils    
0713.50 - Broad beans (Vicia faba var. major)  
and horse beans (Vicia faba var equina, 
vicia faba var. minor)     
0713.90 - Other As specified for heading    
07.14  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.  CTH except from heading 11.06   
0714.10 - Manioc (cassava) As specified for heading   
0714.20 - Sweet potatoes    
0714.90 - Other    
  
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HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 8  Edible fruit and nuts; peel of citrus 
fruit or melons.    
08.01  Coconuts, Brazil nuts and cashew 
nuts, fresh or dried, whether or not 
shelled or peeled.  The origin of the goods shall be the country 
in which the goods of this heading are 
grown and harvested   
 - Coconuts:  As specified for heading    
0801.11  --   Desiccated    
0801.19  --   Other    
 - Brazil nuts:    
0801.21  --   In shell    
0801.22  --   Shelled    
 - Cashew nuts:    
0801.31  --   In shell    
0801.32  --   Shelled    
08.02  Other nuts, fresh or dried, whether 
or not shelled or peeled.  The origin of the goods shall be the country 
in which the goods of this heading are 
grown and harvested   
 - Almonds: As specified for heading    
0802.11  --   In shell    
0802.12  --   Shelled    
 - Hazelnuts or filberts (corylus spp.):    
0802.21  --   In shell    
0802.22  --   Shelled    
 - Walnuts    
0802.31 --   In shell    
0802.32 --   Shelled    
0802.40  - Chestnuts (Castanea spp.)    
0802.50  - Pistachios    
0802.90  - Other    
08.03  Bananas, including plantains, fresh 
or dried.  The origin of the goods shall be the country 
in which the goods of this heading are 
grown and harvested    
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A B C D E 
08.04 Dates, figs, pineapples, avocados, 
guavas, mangoes and mangosteens, fresh or dried. The origin of the goods shall be the country 
in which the goods of this heading are grown and harvested   
0804.10  - Dates  As specified for heading    
0804.20  - Figs    
0804.30  - Pineapples    
0804.40  - Avocados    
0804.50  - Guavas, mangoes and mangosteens    
08.05  Citrus fruit, fresh or dried.  The origin of the goods shall be the country 
in which the goods of this heading are 
grown and harvested   
0805.10  -  Oranges  As specified for heading    
0805.20  - Mandarins (including tangerines and 
satsumas); clementines, wilkings and similar citrus hybrids    
0805.30  - Lemons (citrus limon, Citrus 
limonum) and limes (Citrus aurantifolia)    
0805.40  - Grapefruit    
0805.90  - Other    
08.06  Grapes, fresh or dried.  The origin of the goods shall be the country 
in which the goods of this heading are 
grown and harvested   
0806.10 - Fresh As specified for heading    
0806.20 - Dried    
08.07  Melons (including watermelons) and 
papaws (papayas), fresh.  The origin of the goods shall be the country 
in which the goods of this heading are 
grown and harvested   
 - Melons (including watermelons): As specified for heading    
0807.11 --   Watermelons    
0807.19 --   Other    
0807.20 - Papaws (papayas)     
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Number Description of goods Primary Rules Notes Comments 
A B C D E 
08.08  Apples, pears and quinces, fresh.  The origin of the goods shall be the country 
in which the goods of this heading are grown and harvested   
0808.10 - Apples As specified for heading    
0808.20 - Pears and quinces    
08.09  Apricots, cherries, peaches (including 
nectarines), plums and sloes, fresh.  The origin of the goods shall be the country 
in which the goods of this heading are grown and harvested   
0809.10 - Apricots As specified for heading    
0809.20 - Cherries    
0809.30 - Peaches, including nectarines    
0809.40 - Plums and sloes    
08.10  Other fruit, fresh  The origin of the goods shall be the country 
in which the goods of this heading are grown and harvested   
0810.10 - Strawberries As specified for heading    
0810.20  - Raspberries. blackberries, mulberries 
and loganberries    
0810.30  - Black, white or red currant and 
gooseberries    
0810.40  - Cranberries, bilberries and other fruits 
of the genus Vaccinium    
0810.50  - Kiwifruit    
0810.90  - Other    
08.11  Fruit and nuts, uncooked or cooked 
by steaming or boiling in water, 
frozen, whether or not containing 
added sugar or other sweetening matter.  The country of origin of the goods of this 
heading shall be the country in which the 
fruit and nuts grew     
0811.10 - Strawberries As specified for heading   
0811.20 - Raspberries, blackberries, mulberries, 
loganberries, black, white or red 
currants and gooseberries    
0811.90 - Other     
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Number Description of goods Primary Rules Notes Comments 
A B C D E 
08.12  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.  The country of origin of the goods of this 
heading shall be the country in which the fruit and nuts grew   
0812.10 - Cherries As specified for heading   
0812.20 - Strawberries    
0812.90 - Other    
08.13  Fruit, dried, other than that of 
headings Nos. 08.01 to 08.06; 
mixtures of nuts or dried fruits of this Chapter.  The country of origin of the goods of this 
heading shall be the country in which the 
fruit and nuts grew.    
0813.10 - Apricots As specified for heading    
0813.20 - Prunes    
0813.30 - Apples    
0813.40 - Other fruit    
0813.50 - Mixtures of nuts or dried fruits of this 
Chapter    
08.14  Peel of citrus fruit or melons 
(including watermelons), fresh, 
frozen, dried or provisionally 
preserved in brine, in sulphur water or in other preservative solutions.  The country of origin of the goods of this 
split heading shall be the country in which 
the citrus fruit or melons (including water 
melons) grew.   
  
  G/RO/W/111 
Page 40 CHAPTER 9 
  
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 9  Coffee, tea, maté and spices    
09.01  Coffee, whether or not roasted or 
decaffeinated; coffee husks and skins; coffee substitutes containing 
coffee in any proportion  As specified for subheading    
 - Coffee, not roasted :    
0901.11 --   Not decaffeinated The country of origin of the goods of this 
subheading shall be the country in which the plant grew.   
0901.12 --   Decaffeinated [The country of origin of the goods of this 
subheading shall be  the country in which 
the plant grew .]   
 - Coffee, roasted As specified for split subheading    
0901.21 --   Not decaffeinated    
ex0901.21(a) - wholly obtained in a single country  [The country of origin of this split heading 
shall be the country in which the plant grew. ]   
ex0901.21(b) - Other [CTSH]   
0901.22 --   Decaffeinated As specified for split subheading    
ex0901.22(a) - Wholly obtained in a single country [The country of origin of this split heading 
shall be the country in which the plant grew. ]   
ex0901.22(b) - Other [CTSH, except from subheading 0901.21]   
0901.90 - Other As specified for split subheading    
ex0901.90(a) --   Coffee substitutes containing 
coffee in any proportion   [The country of origin of the goods of this 
split subheading shall be  the country in which all components are obtained in their natural or unprocessed state .]   
ex0901.90(b) --   Coffee husks and skins  The country of origin of the goods of this 
split subheading shall be  the country in which the plant grew    
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Number Description of goods Primary Rules Notes Comments 
A B C D E 
09.02  Tea, whether or not flavoured  The country of origin of the goods of this 
heading shall be the country inwhci the plant grew.   
0902.10 - Green tea (not fermented) in 
immediate packings of a content not exceeding 3 kg As specified for heading   
0902.20 - Other green tea (not fermented)    
0902.30 - Black tea (fermented) and partly 
fermented tea, in immediate packings of a content not exceeding 3 kg    
0902.40 - Other black tea (fermented) and 
other partly fermented tea    
09.03  Maté. The country of origin of the goods of this 
heading shall be the country in which the plant grew   
09.04  Pepper of the genus  Piper ; dried or 
crushed or ground  fruits of the 
genus  Capsicum  or of the genus  
Pimenta . [The country of origin of the goods of this 
as specified for heading shall be the country in which the plant grew.]    
0904.11 Pepper, neither crushed nor ground As specified forheading    
0904.12 Pepper, crushed or ground    
0904.20 Fruits of the genus Capsicum  or of the 
genus Pimenta , dried or crushed or 
ground    
09.05 Vanilla  [The origin of the goods of this heading 
shall be the country in which the plant grew.]    
09.06  Cinnamon and cinnamon-tree 
flowers  [The country of origin of the goods of this 
as specified for heading shall be the country in which the plant grew.]    
0906.10 - Neither crushed nor ground As specified for heading   
0906.20 - Crushed or ground    
09.07   Cloves (whole fruit, cloves and 
stems)  [The country of origin of the goods of this 
heading shall be the country in which the plant grew.]     
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Number Description of goods Primary Rules Notes Comments 
A B C D E 
09.08  Nutmeg, mace and cardamoms  [The country of origin of the goods of this 
heading   shall be the country in which the plant grew .]   
0908.10 - Nutmeg As specified for heading    
0908.20 - Mace    
0908.30 - Cardamoms    
09.09  Seeds of anise, badian, fennel, 
coriander, cumin or caraway; juniper berries  [The country of origin of the goods of this  
heading shall be the country in which the plant grew.]    
0909.10 - Seeds of anise or badian As specified for heading   
0909.20 - Seeds of coriander    
0909.30 - Seeds of cumin    
0909.40 - Seeds of caraway    
0909.50 - Seeds of fennel; juniper berries    
09.10  Ginger, saffron, turmeric 
(curcuma), thyme, bay leaves, curry 
and other spices  As specified for split heading   
ex 09.10 (a) Curry  [CTHS]   
ex 09.10 (b) Other spices, crushed or ground  [The country of origin of the goods of this 
split heading shall be the country in which the plant grew.]   
ex 09.10 (c) Mixtures referred to in Note 1(b) to 
Chapter 9 of the HS  [CTHS]   
ex 09.10 (d) Other  The country of origin of the goods of this 
split heading shall be the country in which the plant grew   
0910.10 - Ginger As specified for split heading    
0910.20 - Saffron    
0910.30 - Turmeric (curcuma)    
0910.40 - Thyme; bay leaves    
0910.50 - Curry    
 - Other spices:    
0910.91 --   Mixtures referred to in Note 1(b) 
to this Chapter     
0910.99 --   Other     
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 Page 43CHAPTER 10 
  
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 10 Cereals.    
10.01  Wheat and meslin.  The origin shall be the country where 
goods of this heading are obtained in their natural or unprocessed state   
10.02  Rye The origin shall be the country where 
goods of this heading are obtained in their natural or unprocessed state   
10.03  Barley  The origin shall be the country where 
goods of this heading are obtained in their natural or unprocessed state   
10.04  Oats  The origin shall be the country where 
goods of this heading are obtained in their 
natural or unprocessed state   
10.05  Maize (corn)  The origin shall be the country where 
goods of this heading are obtained in their 
natural or unprocessed state   
10.06  Rice  The origin shall be the country where 
goods of this heading are obtained in their 
natural or unprocessed state   
10.07  Grain sorghum  The origin shall be the country where 
goods of this heading are obtained in their 
natural or unprocessed state   
10.08  Buckwheat, millet and canary seed; 
other cereals  The origin shall be the country where 
goods of this heading are obtained in their 
natural or unprocessed state   
  
  G/RO/W/111 
Page 44 CHAPTER 11  
  
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 11  Products of the milling industry; 
malt; starches; inulin; wheat gluten.     
11.01 Wheat or meslin flour. CC   
11.02 Cereal flours other than of wheat or 
meslin. CC   
11.03 Cereal groats, meal and pellets. CC   
11.04 Cereal grains otherwise worked (for 
example, hulled, rolled, flaked, 
pearled, sliced or kibbled), except rice of heading No. 10.06; germ of cereals, whole, rolled, flaked or ground. CC   
11.05 Flour, meal, powder, flakes, 
granules and pellets of potatoes. CC   
11.06 Flour, meal and powder of the dried 
leguminous vegetables of heading No. 07.13, of sago or of roots or tubers of heading No. 07.14 or of the 
products of Chapter 8  CC   
11.07 Malt, whether or not roasted. CC   
11.08 Starches; inulin. CTH   
11.09 Wheat gluten, whether or not dried CTH   
  
   G/RO/W/111
 Page 45CHAPTER 12 
 
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 12  Oil seeds and oleaginous fruits; 
miscellaneous grains, seeds and 
fruit; industrial or medicinal plants; 
straw and fodder.     
12.01  Soya beans, whether or not broken.  The origin shall be the country where 
goods of this heading are obtained in their natural or unprocessed state   
12.02  Ground-nuts, not roasted or 
otherwise cooked, whether or  not 
shelled or broken.  The origin shall be the country where 
goods of this heading are obtained in their natural or unprocessed state   
12.03  Copra.  The origin shall be the country where 
goods of this heading are obtained in their natural or unprocessed state   
12.04  Linseed, whether or not broken.  The origin shall be the country where 
goods of this heading are obtained in their natural or unprocessed state   
12.05  Rape or colza seeds, whether or not 
broken.  The origin shall be the country where 
goods of this heading are obtained in their natural or unprocessed state   
12.06  Sunflower seeds, whether or not 
broken.  The origin shall be the country where 
goods of this heading are obtained in their natural or unprocessed state   
12.07  Other oil seeds and oleaginous 
fruits, whether or not  broken.  The origin shall be the country where 
goods of this heading are obtained in their natural or unprocessed state   
12.08  Flours and meals of oil seeds or 
oleaginous fruits, other  than those 
of mustard.  CTH   
12.09  Seeds, fruit and spores, of a kind 
used for sowing.  The origin shall be the country where 
goods of this heading are obtained in their natural or unprocessed state    
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Number Description of goods Primary Rules Notes Comments 
A B C D E 
12.10  Hop cones, fresh or dried, whether 
or not ground, powdered  or in the 
form of pellets; lupulin.  The origin shall be the country where 
goods of this heading are obtained in their natural or unprocessed state   
12.11  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.  [The country of origin of the goods of this  
heading shall be the country in which the plant grew.]   
1211.10 - Liquorice roots As specified for heading    
1211.20 - Ginseng roots    
1211.90 - Other    
12.12 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.  The origin shall be the country where 
goods of this heading are obtained in their natural or unprocessed state   
12.13 Cereal straw and husks, 
unprepared, whether or not 
chopped, ground, pressed or in the 
form of pellets.  The origin shall be the country where 
goods of this heading are obtained in their 
natural or unprocessed state   
12.14  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.  The origin shall be the country where 
goods of this heading are obtained in their 
natural or unprocessed state   
  
   G/RO/W/111
 Page 47CHAPTER 13  
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 13  Lac; gums, resins and other 
vegetable saps and extracts     
13.01  Lac; natural gums, resins, gum-
resins and oleoresins (for example, balsams).  The country of  origin of the goods of this 
heading shall be the country in which the plant grew    
13.02  Vegetable saps and extracts; pectic 
substances, pectinates and pectates; agar-agar and other mucilages and 
thickeners, whether or not 
modified, derived from vegetable products.  As specified forsplit heading    
ex 13.02 (a) Pectinates and pectates  CTHS    
ex 13.02 (b) Vegetable mucilages and thickeners, 
modified  CTHS   
ex 13.02 (c) Other  CC   
 - Vegetable saps and extracts : As specified for split heading    
1302.11 --   Opium    
1302.12 --   Of liquorice    
1302.13 --   Of hops    
1302.14 --   Of pyrethrum or of the roots of 
plants containing rotenone    
1302.19 --   Other    
1302.20 - Pectic substances, pectinates and 
pectates    
 - Mucilages and thickeners, whether 
or not modified, derived from vegetable products    
1302.31 --   Agar-agar    
1302.32 --   Mucilages and thickeners, whether 
or not modified, derived from locust beans, locust bean seeds or guar seeds    
1302.39 --   Other    
  
  G/RO/W/111 
Page 48 CHAPTER 14 
  
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 14  Vegetable plaiting materials; 
vegetable products not elsewhere 
specified or included     
14.01  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).  The country of origin of the goods of this 
subheading shall be the country in which 
the plant grew   
1401.10 - Bamboos As specified for heading    
1401.20 - Rattans    
1401.90 - Other    
14.02  Vegetable materials of a kind used 
primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass), whether or not put 
up as a layer with or without 
supporting material.  The country of origin of the goods of this 
heading shall be the country in which the plant grew.    
1402.10   - Kapok As specified for heading    
1402.90 - Other    
14.03  Vegetable materials of a kind used 
primarily in brooms or in brushes 
(for example, broom-corn, piassava, 
couch-grass and istle), whether or not in hanks or bundles.  The country of origin of the goods of this 
heading shall be the country in which the 
plant grew.   
1403.10  - Broomcorn (shorhum vulgare var. 
technicum)  As specified for heading    
1403.90  - Other      
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Number Description of goods Primary Rules Notes Comments 
A B C D E 
14.04  Vegetable products not elsewhere 
specified or included.  The country of origin of the goods of this 
heading shall be the country in which the plant grew.   
1404.10  - Raw  vegetable materials of a kind 
used primarily in dyeing or tanning  As specified  for heading    
1404.20  - Cotton linters     
1403.10  - Other     
  
  G/RO/W/111 
Page 50 CHAPTER 15 
 
Chapter Notes  
 
1.   Definition of the term “refining ”    Submitted to CRO for decision (Doc.42.574/Cor, Issue No. 45) 
  [Refining (chemically or physically) is considered to be  the last substantial transformation if at least:  all
 the following operations are carried out on 
crude oils in a single country: 
  - neutralization with alkali or de-acidificati on (removal of the free fatty acids from the oil); 
  - decolorizing (removal of colouring substances); and   - deodorizing (separation of the volatile odor ous and flavourous substances by distillation )]  
 2.  Definition of “chemical reaction” for th e purposes of headings 15.16 and 15.18
     
 [For the purposes of headings 15.16 and 15.18,  a chemical reaction is defined as follows: 
  A “chemical reaction” is a process (including a biochemical proc ess) which results in a molecule with a new structure by break ing intramolecular 
bonds and by forming new intramolecular bonds, or by alte ring the spatial arrangement of atoms in a molecule. 
 
 The following are not considered to be chemical  reactions for the purposes of this definition : 
  (1)  Dissolving in water or other solvents;  (2)  The elimination of solvents  including solvent water;  or 
 (3)  The addition or elimination of water of crystallization. ]  
  
   G/RO/W/111
 Page 51CHAPTER 15 
  
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
15.01  Pig fat (including lard) and poultry 
fat, other than that of heading No. 
02.09 or 15.03   
[CTH;  except from heading 02.09 or 
change by refining. ]   
15.02  Fats of bovine animals, sheep or 
goats, other than those of heading No. 15.03.  [CTH;  or change by refining] 
   
15.03  Lard stearin, lard oil, oleostearin, 
oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared.  [CTH, except from heading 15.01 or 15.00;  
or change by refining]    
15.04  Fats and oils and their fractions, of 
fish or marine mammals, whether or not refined, but not chemically modified.  [CTH;  or change by refining] 
   
1504.10 - Fish-liver oils and their fractions As specified for heading   
1504.20 - Fats and oils and their fractions, of 
fish, other than liver oils    
1504.30  - Fats and oils and their fractions, of 
marine mammals    
15.05  Wool grease and fatty substances 
derived therefrom (including lanolin).  [CTH;  or change by refining]    
1505.10  - Wool grease, crude  As specified for heading    
1505.90  - Other     
15.06  Other animal fats and oils and their 
fractions, whether or not refined, 
but not chemically modified.   [CTH;  or change  by refining]   
15.07  Soya-bean oil and its fractions, 
whether or not refined, but not chemically modified.  [CTH]   
1507.10  - Crude oil, whether or not degummed  As specified for heading    
1507.90  - Other      
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Number Description of goods Primary Rules Notes Comments 
A B C D E 
15.08  Ground-nut oil and its fractions, 
whether or not refined, but not chemically modified  [CTH;  or change by refining]   
1508.10  - Crude oil  As specified for heading    
1508.90  - Other     
15.09  Olive oil and its fractions, whether 
or not refined, but not chemically modified.  [CTH;  or change by refining]   
1509.10  - Virgin  As specified for heading    
1509.90  - Other     
15.10  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 No. 15.09.  [CTH;  or change by refining]   
15.11  Palm oil and its fractions, whether 
or not refined, but not chemically 
modified [CTH;  or change by refining)]   
1511.10  - Crude oil  As specified for heading    
1511.90  - Other     
15.12  Sunflower-seed, safflower or cotton-
seed oil and fractions thereof, whether or not refined, but not 
chemically modified  [CTH;  or change by refining]   
 - Sunflower-seed or safflower oil and 
fractions thereof :  As specified for heading    
1512.11  --   Crude oil     
1512.19  --   Other     
 - Cotton-seed oil and its fractions :     
1512.21 --   Crude oil, whether or not gossypol 
has been removed    
1512.29 --   Other     
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 Page 53HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
15.13  Coconut (copra), palm kernel or 
babassu oil and fractions thereof, whether or not refined, but not chemically modified.  [CTH;  or change by refining] 
   
 - Coconut (copra) oil and its fractions 
: As specified for heading   
1513.11 --   Crude oil    
1513.19 --   Other    
 - Palm kernel or babassu oil and 
fractions thereof :    
1513.21 --   Crude oil    
1513.29 --   Other    
15.14  Rape, colza or mustard oil and 
fractions thereof, whether or not refined, but not chemically 
modified.  [CTH]   
1514.10 - Crude oil As specified for heading    
1514.90 - Other    
15.15  Other fixed vegetable fats and oils 
(including jojoba oil) and their fractions, whether or not refined, 
but not chemically modified . As specified for split heading   
ex15.15(a) - Maize (corn) oiland its fractions  [CTH]   
ex15.15(b) - Other  [CTH;  or change by refining]   
 - Linseed oil and its fractions As specified for split heading    
1515.11 --   Crude oil    
1515.19 --   Other    
 - Maize (corn) oil and its fractions :    
1515.21 --   Crude oil    
1515.29 --   Other    
1515.30 - Castor oil and its fractions    
1515.40 - Tung oil and its fractions    
1515.50 - Sesame oil and its fractions    
1515.60 - Jojoba oil and its fractions    
1515.90 - Other     
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Number Description of goods Primary Rules Notes Comments 
A B C D E 
15.16 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.  [CTH;  or change by refining]   
   
1516.10  - Animal fats and oils and their 
fractions As specified for heading   
1516.20  - Vegetable fats and oils and their 
fractions    
15.17  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 No.15.16.  As specified for subheading    
1517.10 - Margarine, excluding liquid 
margarine [CTH]   
1517.90 - Other As specified for split subheading    
ex1517.90(a) Edible mixtures or preparations of a 
kind used as mould release 
preparations; other similar 
preparations (such as shortenings, 
frying fats)  [CTH]   
ex1517.90(b) Other  [CC]    
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 Page 55HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
15.18  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 No. 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.  CTH   
[15.19]     
15.20  Glycerol, crude; glycerol waters and 
glycerol lyes. As specified for split heading    
ex15.20(a) Crude glycerol  [CTHS]   
ex15.20(b) Glycerol waters and glycerol lyes  CTH   
1521 Vegetable waxes (other than 
triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured.  As specified for split heading    
ex15.21(a)  Vegetable waxes, beeswax, other 
insect waxes, refined  CTH;  or change by refining   
ex 15.21(b) Other  CTH   
1521.10 - Vegetable waxes As specified for split heading    
1521.90 - Other    
15.22  Degras; residues resulting from the 
treatment of fatty substances or animal or vegetable waxes.  CTH   
  
  G/RO/W/111 
Page 56 CHAPTER 16 
 
Chapter Notes  
 
1. [Changes to this Chapter from Chapter 2 or 3 merely by a ddition of seasoning or preservativ es (including sugar) are not cons idered as substantial 
transformation.]  
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 16  Preparations of meat, of fish or of 
crustaceans, molluscs or other aquatic invertebrates     
16.01  Sausages and similar products, of 
meat, meat offal or blood; food preparations based on these 
products.  [CC, subject to Chapter Note 1(a)]   
16.02  Other prepared or preserved meat, 
meat offal or blood . As specified for split heading    
ex 16.02 (a) Uncooked  [CC, subject to Chapter Note 1(a)]   
ex 16.02 (b)  Cooked  [CC]   
1602.10 - Homogenised preparations As specified for split heading    
1602.20 - Of liver of any animal    
 - Of poultry of heading No. 01.05 :    
1602.31 --   Of turkeys    
1602.32 --   Of fowls of the species Gallus 
domesticus     
1602.39 --    Other    
 - Of swine:    
1602.41 --    Hams and cuts thereof    
1602.42 --    Shoulders and cuts thereof    
1602.49 --   Other, including mixtures    
1602.50 - Of bovine animals    
1602.90 - Other, including preparations of 
blood of any animal     
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 Page 57HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
16.03  
 Extracts and juices of meat, fish or 
crustaceans, molluscs or other aquatic invertebrates.  CTH   
16.04  Prepared or preserved fish; caviar 
and caviar substitutes prepared from fish eggs.  As specified for split heading    
ex16.04(a)  Fillets, raw, merely covered with 
batter or breadcrumbs, whether or not 
prefried in oil, frozen  [CTH;  subject ot Chapter Note 1]   
ex16.04(b)  Other [CTH]   
 - Fish, whole or in pieces, but not 
minced: As specified for split heading    
1604.11 --   Salmon    
1604.12 --   Herrings    
1604.13 --   Sardines, sardinella and brisling or 
sprats    
1604.14 --   Tunas, skipjack and bonito ( Sarda 
spp.)    
1604.15 --   Mackerel    
1604.16 --   Anchovies    
1604.19 --   Other    
1604.20 - Other prepared or preserved fish    
1604.30 - Caviar and caviar substitutes     
16.05  Crustaceans, molluscs and other 
aquatic invertebrates, prepared or preserved.  [CTH]   
1605.10 - Crab As specified for heading    
1605.20 - Shrimps and prawns    
1605.30 - Lobster    
1605.40 - Other crustaceans    
1605.90 - Other    
  
  G/RO/W/111 
Page 58 CHAPTER 17 
 
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 17  Sugars and sugar confectionery     
17.01  Cane or beet sugar and chemically 
pure sucrose, in solid form.  [CC]   
 - Raw sugar not containing added 
flavouring or colouring matter As specified for the heading    
1701.11 --   Cane sugar    
1701.12 --   Beet sugar    
 - Other:    
1701.91 --   Containing added flavouring or 
colouring matter    
1701.99 --   Other    
17.02  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.  As specified for split heading    
ex17.02(a) - Chemically pure lactose, maltose, 
glucose and fructose  CTHS   
ex17.02(b) - Other  [CC]   
1702.11 --   Containing by weight 99 % or 
more lactose, expressed as anhydrous lactose, calculated on the dry matter As specified for split heading    
1702.19 --   Other    
1702.20 - Maple sugar and maple syrup    
1702.30 - Glucose and glucose syrup, not 
containing fructose or containing in the dry state less than 20 % by weight 
of fructose     
   G/RO/W/111
 Page 59HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
1702.40 - Glucose and glucose syrup, 
containing in the dry state at least 20 % but less than 50 % by weight of fructose    
1702.50 - Chemically pure fructose    
1702.60 - Other fructose and fructose syrup, 
containing in the dry state more than 
50 % by weight of fructose    
1702.90 - Other, including invert sugar    
17.03  Molasses resulting from the 
extraction or refining of sugar.  [CC]   
17.04  Sugar confectionery (including 
white chocolate), not containing cocoa.  CTH   
  
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HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 18  Cocoa and cocoa preparations     
18.01  Cocoa beans, whole or broken, raw 
or roasted.  The origin of the goods shall be the 
country in which the  cocoa beans of this 
heading are obtained in their natural or 
unprocessed state   
18.02  
 Cocoa shells, husks, skins and other 
cocoa waste.  The origin of the goods shall be the 
country in which the cocoa shells and 
other cocoa waste of this heading are derived from manufacturing or processing operations or from consumption   
18.03  Cocoa paste, whether or not defatted.  [CTH]   
1803.10  - Not defatted  As specified for heading    
1803.20  - Wholly or partly defatted     
18.04  Cocoa butter, fat and oil.  CTH   
18.05  
 Cocoa powder, not containing added 
sugar or other sweetening matter.  [CTH]   
18.06  Chocolate and other food 
preparations containing cocoa.  As specified for subheadings    
1806.10 - Cocoa powder, containing added 
sugar or other sweetening matter [CTH, except from the headings of 
Chapter 17 and heading 18.05]   
1806.20 - 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 kg [CTH] 
   
 - Other, in blocks, slabs or bars :    
1806.31 --   Filled [CTSH ]   
1806.32 -- Not filled [CTSH]   
1806.90 - Other [CTSH ]   
  
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HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 19  Preparations of cereals, flour, 
starch or milk; pastrycooks' 
products     
19.01  Malt extract; food preparations of 
flour, 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 Nos. 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.  As specified for subheading    
1901.10 - Preparations for infant use, put up 
for retail sale CTSH, except when the change results only 
from putting up for retail sale   
1901.20 - Mixes and doughs for the 
preparation of bakers' wares of heading No. 19.05 CTSH   
1901.90 - Other CTH    
19.02  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.  As specified for subheading    
 - Uncooked pasta, not stuffed or 
otherwise prepared:     
1902.11 -- Containing eggs CTH    
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Number Description of goods Primary Rules Notes Comments 
A B C D E 
1902.19 --   Other CTH   
1902.20 - Stuffed pasta, whether or not cooked 
or otherwise prepared CTSH   
1902.30 - Other pasta CTH   
1902.40 - Couscous CTH   
19.03  Tapioca and substitutes therefor 
prepared from starch, in the form of flakes, grains, pearls, siftings or 
in similar forms  CTH   
19.04  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 and meal), pre-
cooked, or otherwise prepared, not 
elsewhere specified or included.  CTH   
1904.10  - Prepared foods obtained by the 
swelling or roasting of cereals or 
cereal products  As specified for heading   
1904.20  - Prepared foods obtained from 
unroasted cereal flakes or from 
mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals     
1904.90  - Other     
19.05  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.  As specified for subheading    
1905.10 - Crispbread CTH    
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Number Description of goods Primary Rules Notes Comments 
A B C D E 
1905.20 - Gingerbread and the like CTH   
1905.30 - Sweet biscuits; waffles and wafers CTH   
1905.40 - Rusks, toasted bread and similar 
toasted products CTH   
1905.90 - Other As specified for split subheading    
ex1905.90 a) --   Pizzas prepared from a cooked 
pizza base CTSHS    
ex1905.90(b) --   Other CTH   
 
  
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HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 20 Preparations of vegetables, fruit, 
nuts or other parts of plants    
20.01  Vegetables, fruit, nuts and other 
edible parts of plants, prepared or 
preserved by vinegar or acetic acid  CTH   
2001.10 - Cucumbers and gherkins As specified for heading    
2001.20 - Onions     
2001.90 - Other    
20.02  Tomatoes prepared or preserved 
otherwise than by vinegar or acetic 
acid CTH   
2002.10 - Tomatoes, whole or in pieces    
2002.90 - Other    
20.03  Mushrooms and truffles, prepared 
or preserved otherwise than by 
vinegar or acetic acid.  CTH   
2003.10 - Mushrooms As specified for heading    
2003.20 - Truffles    
20.04 Other vegetables prepared or 
preserved otherwise than by vinegar or acetic acid, frozen, other 
than products of heading No. 20.06  CC 
   
2004.10 - Potatoes As specified for heading    
2004.90 - Other    
20.05  Other vegetables prepared or 
preserved otherwise than by 
vinegar or acetic acid, not frozen, 
other than products of heading No. 
20.06 . CC   
2005.10 - Homogenised vegetables As specified for heading    
2005.20 - Potatoes     
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Number Description of goods Primary Rules Notes Comments 
A B C D E 
2005.40 - Peas ( Pisum sativum ) 
- Beans (Vigna spp., Phaseolus spp.) :     
2005.51 --   Beans, shelled    
2005.59 --   Other    
2005.60 - Asparagus    
2005.70 - Olives    
2005.80 - Sweet corn ( Zea mays var. 
saccharata)     
2005.90 - Other vegetables and mixtures of 
vegetables    
20.06  
 Vegetables, fruit, nuts, fruit-peel 
and other parts of plants, preserved by sugar (drained, glacé or 
crystallised).  CC   
20.07  Jams, fruit jellies, marmalades, 
fruit or nut purée and fruit or nut 
pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter.  CTH   
2007.10 - Homogenised preparations As specified for heading    
 - Other :    
2007.91 - Citrus fruit    
2007.99 - Other    
20.08  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.     
 - Nuts, ground-nuts and other seeds, 
whether or not mixed together: As specified for split subheading  
   
2008.11 --   Ground-nuts    
ex2008.11(a) Peanut butter  CTH    
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Number Description of goods Primary Rules Notes Comments 
A B C D E 
ex2008.11(b) Other  The country of origin of the goods of this 
split subheading  shall be the country in which the ground-nuts are harvested.   
2008.19 
 -- Other, including mixtures The country of origin of the goods of this 
subheading shall be the country in which the nuts and seeds are harvested    
2008.20 - Pineapples CTH   
2008.30 - Citrus fruit CTH   
2008.40 - Pears CTH   
2008.50 - Apricots CTH   
2008.60 - Cherries CTH   
2008.70 - Peaches CTH   
2008.80 - Strawberries CTH   
 - Other, including mixtures other than 
those of subheading N° 2008.19 :    
2008.91 --   Palm hearts CTH   
2008.92 --   Mixtures CC, except from Chapter 8   
2008.99  --   Other  CTH   
20.09  Fruit juices (including grape must) 
and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.  As specified for subheadings    
 - Orange juice :    
2009.11 --   Frozen CC   
2009.19 --   Other CC   
2009.20 - Grapefruit juice CC   
2009.30 - Juice of any other single citrus fruit CC   
2009.40 - Pineapple juice CTH   
2009.50 - Tomato juice CTH   
2009.60 - Grape juice (including grape must) CTH   
2009.70 -  Apple juice CTH    
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Number Description of goods Primary Rules Notes Comments 
A B C D E 
2009.80 - Juice of any other single fruit or 
vegetable CTH   
2009.90 - Mixtures of juices CTH   
  
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HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 21  Miscellaneous edible preparations     
21.01  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.  CTH   
 - Extracts, essences and concentrates, 
of coffee, and preparations with a basis of  these extracts, essences or 
concentrates or   with a basis of 
coffee : As specified for heading    
2101.11 --   Extracts, essences and 
concentrates    
ex2101.11(b) Other     
2101.12 --   Preparations with a basis of 
extracts, essences or concentrates or with a basis of coffee    
2101.20 - 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 maté    
ex2101.20(a)  Preparations    
2101.30 - Roasted chicory and other roasted 
coffee substitutes, and extracts, essences and concentrates thereof     
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Number Description of goods Primary Rules Notes Comments 
A B C D E 
21.02 
 Yeast (active or inactive); other 
single-cell micro-organisms, dead (but not including vaccines of heading No. 30.02); prepared baking powders.  CTH   
2102.10 - Active yeasts As specified for heading    
2102.20 - Inactive yeasts; other single-cell 
micro-organisms, dead    
2102.30 - Prepared baking powders    
21.03  Sauces and preparations therefor; 
mixed condiments and mixed 
seasonings; mustard flour and meal and prepared mustard.  As specified for subheading   
2103.10 - Soya sauce [CTH]   
2103.20 - Tomato ketchup and other tomato 
sauces [CTH]   
2103.30 - Mustard flour and meal and 
prepared mustard As specified for spilt subheading   
ex2103.30(a) Mustard flour and meal CTH    
ex2103.30(b) Prepared mustard CTSHS   
2103.90 - Other [CTSH]   
21.04  Soups and broths and 
preparations therefor; homogenised composite food 
preparations.  As specified for subheadings   
2104.10 - Soups and brot hs and preparations 
therefor 
 CTH   
2104.20 - Homogenised composite food 
preparations CTSH   
21.05  
 Ice cream and other edible ice, 
whether or not containing cocoa.  CTH   
21.06  Food preparations not elsewhere 
specified or included.  As specified for subheadings    
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Number Description of goods Primary Rules Notes Comments 
A B C D E 
2106.10 - Protein concentrates and textured 
protein substances [CTSH]   
2106.90 - Other As specified for split subheading   
ex2106.90(a) Concentrated juices fortified with 
minerals or vitamins  CTSH except from heading 20.09    
ex2106.90(b) Other  [CTH]   
  
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HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 22  Beverages, spirits and vinegar     
22.01  Waters, including natural or 
artificial mineral waters and aerated waters, not containing 
added sugar or other sweetening 
matter nor flavoured; ice and snow.  The origin of the goods shall be the country 
in which the water, ice or snow classified in this heading are obtained in their natural 
state   
2201.10 - Mineral waters  and aerated waters As specified for heading   
2201.90 - Other    
22.02  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 No. 20.09.  As specified for subheading   
2202.10 - Waters, includi ng mineral waters 
and aerated waters, containing added 
sugar or other sweetening matter or 
flavoured CTH, except from heading 22.01   
2202.90 - Other [CTH]    
22.03  
 Beer made from malt.  CTH   
22.04  Wine of fresh grapes, including 
fortified wines; grape must other than that of heading No. 20.09.  As specified for subheading   
2204.10 - Sparkling wine [CTH]   
 - Other wine; grape must with 
fermentation prevented or arrested 
by the addition of alcohol :    
2204.21 --   In containers holding 2 l or less    
2204.29 --   Other [CTH]    
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Number Description of goods Primary Rules Notes Comments 
A B C D E 
2204.30 - Other grape must [The country of origin of the goods of this 
subheading shall be the country in which the grapes.]   
22.05  Vermouth and other wine of fresh 
grapes flavoured with plants or aromatic substances.  CTH   
2205.10 - In containers holding 2 l or less As specified for heading    
2205.10 - Other    
22.06  
 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.  CTH   
22.07  Undenatured ethyl alcohol of an 
alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength.  As specified for subheading    
2207.10 - Undenatured ethyl alcohol of an 
alcoholic strength by volume of 80% vol or higher CTH    
2207.20 - Ethyl alcohol and other spirits, 
denatured, of any strength CTH, except from heading 22.08   
22.08  Undenatured ethyl alcohol of an 
alcoholic strength by volume of 
less than 80 % vol; spirits, liqueurs and other spirituous beverages.  As specified for subheading   
2208.20 - Spirits obtained by distilling grape 
wine or grape marc [CTH]   
2208.30 - Whiskies [CTH]   
2208.40 - Rum and tafia [CTH]   
2208.50 - Gin and Geneva [CTH]   
2208.60 - Vodka [CTH]    
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Number Description of goods Primary Rules Notes Comments 
A B C D E 
2208.70 - Liqueurs and cordials [CTH]   
2208.90 - Other As specified for split subheading    
ex2208.90(a) Undenatured ethyl alcohol of an 
alcoholic strength by volume of less 
than 80 % vol . [CTH, except from heading 22.07]   
ex2208.90(b) Other  [CTH]   
22.09 
 Vinegar and substitutes for 
vinegar obtained from acetic acid.  [CTH]   
  
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HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 23  Residues and waste from the food 
industries; prepared animal fodder     
23.01 Flours, meals and pellets, of meat or 
meat offal, of fish or of crustaceans, 
molluscs or other aquatic 
invertebrates, unfit for human consumption; greaves CTH   
2301.10 - Flours, meals and pellets, of meat or 
meat offal; greaves As specified for heading   
2301.20 - Flours, meals and pellets, of fish or 
of crustaceans, molluses or other 
aquatic invertebrates    
23.02 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 CTH   
2302.10 - Of maize (corn) As specified for heading    
2302.20 - Of rice    
2302.30 - Of wheat    
2302.40 - Of other cereals    
2302.50 - Of leguminous plants    
23.03 Residues of 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 CTH   
2303.10 - Residues of starch manufacture and 
similar residues As specified for heading   
2303.20 - Beet-pulp, bagasse and other waste 
of sugar manufacture     
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Number Description of goods Primary Rules Notes Comments 
A B C D E 
2303.30 - Brewing or distilling dregs and 
waste    
23.04 
 Oil-cakes and other solid residues, 
whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil CTH   
23.05 
 Oil-cake and other solid residues, 
whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil CTH   
23.06 Oil-cake and other solid residues, 
whetehr or not ground or on the form of pellets, resulting from the 
extraction of vegetable fats or oils, 
other than those of heading  N° 23.04 or 23.05 CTH   
2306.10 - Of cotton seeds As specified for heading    
2306.20 - Of linseed    
2306.30 - Of sunflower seeds    
2306.40 - Of rape or colza seeds    
2306.50 - Of coconut or copra    
2306.60 - Of palm nuts of kernels    
2306.70 - Of maize (corn) germ    
2306.90 - Other    
23.07 Wine lees; argol CTH    
23.08  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.  CTH   
2308.10 - Acorns and horse-chestnuts As specified for heading    
2308.90 - Other    
23.09  Preparations of a kind used in 
animal feeding.  As specified for subheadings     
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Number Description of goods Primary Rules Notes Comments 
A B C D E 
2309.10 - Dog or cat food, put up for retail sale CTH   
2309.90 - Other As specified for split subheading    
ex2309.90(a) Products containing over 50 % by 
weight of milk solids   [CTH, except from headings 04.01-04.03]   
ex2309.90(b) Other  CTH   
  
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HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 24  Tobacco and manufactured tobacco 
substitutes     
 
24.01 Unmanufactured tobacco; tobacco 
refuse.  As specified for subheading    
2401.10 - Tobacco, not stemmed/stripped The or igin of the goods shall be the country 
in which the tobacco and tobacco substitutes of this subheading are obtained in their 
natural or unprocessed state   
2401.20 - Tobacco, partly or wholly 
stemmed/stripped The origin of the goods shall be the country 
in which the tobacco and tobacco substitutes 
of this subheading are obtained in their 
natural or unprocessed state   
2401.30 Tobacco refuse CTSH   
24.02 Cigars, cheroots, cigarillos and 
cigarettes, of tobacco or of tobacco 
substitutes.  CTH   
2402.10 - Cigars, cheroots and cigarillos, 
containing tobacco As specified for heading   
2402.20 - Cigarettes containing tobacco    
2402.90 - Other    
24.03  Other manufactured tobacco and 
manufactured tobacco substitutes; 
"homogenised" or "reconstituted" tobacco; tobacco ex tracts and essences.  CTH   
2403.10 - Smoking tobacco, whether or not 
containing tobacco substitutes in any proportion  As specified for heading    
 - Other    
2403.91 -- “Homogenised” or “reconstituted” 
tobacco    
2403.99  -- Other    
  
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Notes:  
 [Criteria to apply Appendix 2, Rule 2(g)]
 
 
The criteria to determine the major portion of the materials as set  forth in Appendix 2, Rule3(f)  for this Chapter is weight: 
 Residual rule for subheadings 2523.21-2523.90 
[The origin of cement produced from the mixture of clinker of di fferent origins, shall be the country of origin of the greatest  proportion of clinker by weight 
of the total clinker in the cement.]  
HS Code 
Number Description of Goods Primary Rules Notes Comments 
A B C D E 
Chapter 25  Salt; Sulphur; Earth and Stone; 
Plastering Materials, Lime and Cement     
25.01  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  As specified for split heading.    
ex 25.01 (a) - Pure sodium chloride  CTHS   
ex 25.01 (b) - Refined salt, other than pure sodium 
chloride  CTHS   
ex 25.01 (c) - Other  The country of origin of the goods shall be 
the country in which the goods of this split 
heading are obtained in their natural or 
unprocessed state.   
25.02  Unroasted iron pyrites  The country of origin of the goods shall be 
the country in which the unroasted iron pyrites are obtained in their natural or 
unprocessed state.   
25.03  Sulphur or all kinds, other than 
sublimed sulphur, precipitated sulphur and colloidal sulphur . As specified for split heading.     
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Number Description of Goods Primary Rules Notes Comments 
A B C D E 
ex 25.03 (a) 
ex 25.03 (b) - Pure or refined  
- Other  CTHS 
The country of origin of the goods shall be the country in which the sulphur of this split heading is obtained in its natural or 
unprocessed state.   
25.04  Natural graphite  The country of origin of the goods shall be 
the country in which the natural graphite of 
this heading is obtained in its natural or unprocessed state.   
2504.10 
2504.90 - In powder or in flakes 
- Other As specified for heading    
25.05  Natural sands of all kinds, whether or 
not coloured, other than metal-bearing sands of Chapter 26  The country of origin of the goods shall be 
the country in which the natural sands of this heading are obtained in their natural or unprocessed state.    
2505.10 
2505.90 - Silica sands a nd quartz sands 
-  Other As specified for heading . 
   
25.06  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.  The country of origin of the goods shall be 
the country in which the quartz or quartzite of 
this heading is obtained in its natural or unprocessed state.   
2506.10 
 2506.21 
2506.29 - Quartz 
- Quartzite:  
- Crude or roughly trimmed 
- Other  As specified for heading.      
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Number Description of Goods Primary Rules Notes Comments 
A B C D E 
25.07  Kaolin and other kaolinic clays, whether 
or not calcined.  As specified for split heading    
ex 25.07 (a) 
 ex
  25.07(b) -  Calcined  
 -  Other
 CTHS 
 The country of origin of the goods shall be 
the country in which the minerals of this split 
heading are obtained in their natural or unprocessed state.    
  
25.08  Other clays (not including expanded 
clays of heading No._68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.  As specified for split heading.    
ex  25.08 (a) 
 
ex25.08 (b) -  Calcined  
 
- Other  CTHS 
 
The country of origin of the goods shall be 
the country in which the minerals of this split heading are obtained in their natural or unprocessed state.   
2508.10 
2508.20  
2508.30 
2508.40 2508.50 2508.60 2508.70  -  Bentonite 
 - Decolourising earths and  fuller’s earth - Fire-clay 
- Other clays 
- Andalusite, kyanite and sillimanite - Mullite - Chamotte or dinas earths As specified forsplit heading.    
25.09  Chalk  The country of origin of the goods shall be 
the country in which the chalk of this heading 
is obtained in its natural or unprocessed state.    
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Number Description of Goods Primary Rules Notes Comments 
A B C D E 
25.10  Natural calcium phosphates, natural 
aluminium phosphates and phosphatic chalk  The country of origin of the goods shall be 
the country in which the minerals of this heading are obtained in their natural or unprocessed state.    
2510.10 
2510.20 - Unground  
- Ground  As specified for heading.    
25.11  Natural barium sulphate (barytes); 
natural barium carbonate (witherite), 
whether or not calcined, other than barium oxide of heading No. 28.16.  As specified for subheading.    
2511.10 - Natural barium sulphate (barytes)  Th e country of origin of the goods shall be 
the country in which the natural barium sulphate of this subheading is obtained in its natural or unprocessed state.    
2511.20 - Natural barium carbonate (witherite)  As specified for  split subheading    
ex2511.20 (a) 
ex 2511.20(b) -- Calcined  
-- Other  CTSHS. 
The country of origin of the goods shall be the country in which the mineral of this split 
subheading is obtained in its natural or 
unprocessed state.    
25.12  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.  As specified for split heading    
ex 25.12 (a) 
ex 25.12 (b) - Calcined  
- Other  CTHS 
The country of origin of the goods shall be 
the country in which the minerals of this split 
heading are obtained in their natural or unprocessed state.   
  
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Number Description of Goods Primary Rules Notes Comments 
A B C D E 
25.13  Pumice stone; emery; natural 
corundum, natural garnet and other natural abrasives, whether or not heat-treated.  The country of origin of the goods shall be 
the country in which the minerals of this heading are obtained in their natural or unprocessed state.    
 
2513.11 
 
 2513.19 2513.20 - Pumice stone:  
-- Crude or in irregular pieces,  including 
crushed pumice (“bimskies”) 
-- Other  - Emery, natural cor undum, natural garnet 
and other natural abrasives As specified for heading    
25.14  Slate, whether or not roughly trimmed 
or merely cut, by sa wing or otherwise, 
into blocks or slabs of a rectangular 
(including square) shape.  The country of origin of the goods shall be 
the country in which the slate of this heading is obtained in its natural or unprocessed state.   
25.15  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.  The country of origin of the goods shall be 
the country in which the minerals of heading 
are obtained in their natural or unprocessed state.   
 
2515.11 
2515.12   
2515.20 
 - Marble and travertine: 
--  Crude or roughly trimmed 
--  Merely cut, by sawing or otherwise, into blocks or slabs or a rectangular (including square) shape 
-   Ecaussine and other calcareous 
monumental or building stone; alabaster As specified for heading.     
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Number Description of Goods Primary Rules Notes Comments 
A B C D E 
25.16  Granite, porphyry, basalt, sandstone 
and other monumental or building stone, whether or not roughly trimmed or merely cut, by sa wing or otherwise, 
into blocks or slabs of a rectangular 
(including square) shape.  The country of origin of the goods shall be 
the country in which the minerals of this heading are obtained in their natural or unprocessed state.    
2516.11 
2516.12 2516.21   2516.22 
 
   2616.90 
 -   Granite: 
--  Crude or roughly trimmed --  Merely cut, by sawing otherwise, into blocks or slabs of a rectangular (including square) shape  
-   Sandstone  
--  Crude or roughly trimmed --  Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 
-   Other monumental or building stone As specified for heading.    
25.17  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 No. 25.15 or 25.16, whether or not heat-treated.  As specified for subheading     
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2517.10 - 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  The country of origin of the goods shall be 
the country in which the minerals of this subheading are obtained in their natural or unprocessed state.   
2517.20 -  Macadam of slag, dross or similar 
industrial waste, whether or not 
incorporating the materials cited in subheading No. 2517.10 CTSH   
2517.30 - Tarred macadam CTSH   
 - Granules, chippings and powder, of 
stones of  heading No. 25.15 or 25.16, whether or not heat treated     
2517.41 -- Of marble The country of origin of the goods shall be 
the country in which the minerals of this 
subheading are obtained in their natural or unprocessed state.   
2517.49 -- Other The country of origin of the goods shall be 
the country in which the minerals of this 
subheading are obtained in their natural or unprocessed state.   
25.18  Dolomite, whether or not calcined; 
dolomite roughly trimmed or merely 
cut, by sawing or otherwise, into blocks 
or slabs of a rectangular (including square) shape; agglomerated dolomite (including tarred dolomite).  As specified for subheading.    
2518.10  - Dolomite not calcined The country of origin of the goods shall be 
the country in which the dolomite of this subheading is obtained in its natural or 
unprocessed state.   
2518.20 - Calcined dolomite CTSH    
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2518.30 Agglomerated dolomite (including tarred 
dolomite) As specified for split subheading.    
ex2518.30(a) 
 ex2518.30(b) -Tarred dolomite
 
 - Other
 CTSHS  
 The country of origin of the goods shall be 
the country in which the minerals of this split 
subheading are obtained in their natural or unprocessed state.   
25.19  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.  As specified for subheading.    
2519.10 - Natural magnesium carbonate 
(magnesite) The country of origin of the goods shall be 
the country in which the minerals of this subheading are obtained in their natural or unprocessed state.   
2519.90 - Other As specified for split subheading.    
ex2519.90(a) 
 
ex2519.90(b) -- Calcined, fused or sintered  
 
-- Other  CTSHS 
 
CTH   
25.20  Gypsum; anhydrite; pl asters (consisting 
of calcined gypsum or calcium sulphate) 
whether or not coloured, with or without small quantities of accelerators or retarders.   As specified for subheading    
2520.10 - Gypsum; anhydrite. The country of origin of the goods shall be 
the country in which the gypsum or anhydrite 
of this subheading are obtained in their 
natural or unprocessed state.    
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2520.20 - Plasters CTSH    
25.21  Limestone flux; li mestone and other 
calcareous stone, of a kind used for the manufacture of lime or cement.  The country of origin of the goods shall be 
the country in which the minerals of this heading are obtained in their natural or unprocessed state.   
25.22   Quicklime, slaked lime and hydraulic 
lime, other than calcium oxide and 
hydroxide of heading No. 28.25.  As specified for subheading.    
2522.10 - Quicklime CTH   
2522.20 - Slaked lime CTSH   
2522.30 - Hydraulic lime CTH    
25.23 Portland cement, aluminous cement, 
slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers As specified for subheading.   
2523.10 -   Cement clinkers CTH   
 -   Portland cement:    
2523.21 --  White cement, whether or not 
artificially coloured [CTH]   
2523.29 --  Other [CTH]   
2523.30 -   Aluminous cement [CTH]   
2523. 90 -   Other hydraulic cements [CTH]   
25.24 Asbestos The country of origin of the goods shall be 
the country in which the asbestos of this heading is obtained in its natural or unprocessed state.   
25.25 Mica, including splittings; mica waste. As specified for subheading .   
2525.10 - Crude mica and mica rifted into sheets 
or splittings The country of origin of the goods shall be 
the country in which the minerals of this subheading are obtained in their natural or unprocessed state     
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2525.20 - Mica powder The country of origin of the goods shall be 
the country in which the minerals of this subheading are obtained in their natural or unprocessed state   
2525.30 - Mica waste The country of origin of the goods shall be 
the country in which the mica waste of this subheading is derived.   
25.26 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. The country of origin of the goods shall be 
the country in which the minerals of this subheading are obtained in their natural or unprocessed state   
2526.10 - Not crushed, not powdered As specified for heading   
2526.20 - Crushed or powdered    
25.27 Natural cryolite; natural chiolite The country of origin of the goods shall be 
the country in which the minerals of this heading are obtained in their natural or unprocessed state   
25.28 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. As specified for split heading.     
ex 25.28(a)  - Calcined  CTHS    
ex 25.28(b) - Other  The country of origin of the goods shall be 
the country in which the minerals of  this split heading are obtained in their natural or unprocessed state   
2528.10  - Natural sodium borates and 
concentrates thereof (whether or not 
calcined) As specified for split heading.   
2528.90 - Other     
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25.29 Felspar; leucite; nepheline and 
nepheline syenite; fluorspar The country of origin of the goods shall be 
the country in which the minerals of this heading are obtained in their natural or unprocessed state   
2529.10 - Felspar As specified for heading.    
    - Fluorspar:    
2529.21 --   Containing by weight 97% or  less of 
calcium fluoride    
2529.22 --   Containing by weight more than 97% 
of calcium fluoride    
2529.30 - Leucite; nepheline and nepheline syenite    
25.30 Mineral substances not elsewhere 
specified or included. As specified for split heading.   
ex 25.30(a) - Calcined .  CTHS    
ex 25.30(b) - Molybdenite concentrates  CTH    
ex 25.30(c) - Other  The country of origin of the goods shall be 
the country in which the minerals this split heading are obtained in their natural or unprocessed state   
2530.10 - Vermiculite, pe rlite and chlorites, 
unexpanded As specified for split heading.    
2530.20 - Kieserite, epsomite (natural magnesium 
sulphates)    
2530.40 - Natural micaceous iron oxides    
2530.90 - Other    
  
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: 
 
[Criteria to apply to Appendix 2, Rule 2(g)]  
 
The criteria to determine the major portion of the materials as set  forth in Appendix 2, Rule 3( f) for this Chapter is weight: 
 
HS Code 
Number Description of Goods Primary Rules Notes Comments 
A B C D E 
Chapter 26  Ores, Slag and Ash     
26.01 - 26.17  See individual headings and subheadings 
set out below.  As specified for split heading.    
ex26.01(a) to 
ex26.17(a) 
 
ex26.01(b) to ex 26.17(b) - Concentrates
 
 
 
- Other  CTHS 
 
 
The country of origin of the goods shall be the country in which the metal ores are obtained in their natura l or unprocessed state.   
26.01  Iron ores and concentrates, including 
roasted iron pyrites  As specified for split  headings above    
 - Iron ores and concentrates, other than 
roasted iron pyrites:    
2601.11 --   Non-agglomerated    
2601.12 --   Agglomerated    
2601.20 - Roasted iron pyrites    
26.02  Manganese ores and concentrates, 
including manganiferous iron ores and concentrates with a manganese content of 20% or more, calculated on the dry weight     
26.03  Copper ores and concentrates     
26.04  Nickel ores and concentrates      
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26.05  Cobalt ores and concentrates     
26.06  Aluminium ores and concentrates     
26.07  Lead ores and concentrates     
26.08  Zinc ores and concentrates     
26.09  Tin ores and concentrates     
26.10  Chromium ores and concentrates     
26.11  Tungsten ores and concentrates     
26.12  Uranium or thorium ores and 
concentrates     
2612.10 Uranium ores and concentrates    
2612.20 Thorium ores and concentrates    
26.13  Molybdenum ores and concentrates     
2613.20 - Roasted    
2613.90 - Other    
26.14  Titanium ores and concentrates     
26.15  Niobium, tantalum, vanadium or 
zirconium ores and concentrates     
2615.10 -  Zirconium ores and concentrates    
2615.90 - Other    
26.16  Precious metal ores and concentrates     
2616.10 -  Silver ores and concentrates    
2616.90 - Other    
26.17  Other ores and concentrates     
2617.10 -  Antimony ores and concentrates    
2617.90 - Other     
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26.18  Granulated slag (slag sand) from the 
manufacture of iron or steel.  The country of origin of the goods shall be 
the country in which the slags of this heading are derived.   
26.19  Slag, dross (other than granulated slag), 
scalings and other waste from the manufacture of iron or steel.  The country of origin of the goods shall be 
the country in which the slags, dross, scalings or other waste of this  heading are derived.   
26.20  Ash and residues (other than from the 
manufacture of iron or steel), containing 
metals or metal compounds.  The country of origin of the goods shall be 
the country in which the ash or residues of 
this heading are derived.   
 
2620.11 
2620.19 2620.20 2620.30 
2620.40 
2620.50 2620.90 -Containing mainly zinc: 
-- Hard zinc spelter 
-- Other - Containing  mainly lead - Containing  mainly copper 
- Containing  mainly aluminium 
- Containing  mainly vanadium - Other As specified for heading    
26.21  Other slag and ash, including seaweed 
ash (kelp).  The country of origin of the goods shall be 
the country in which the slag or ash of this heading is derived.