AGREEMENT BETWEEN JAPAN AND AUSTRALIAFOR AN ECONOMIC PARTNERSHIPTABLE OF CONTENTS
PREAMBLE
CHAPTER 1

GENERAL PROVISIONS

Article 1.1

Establishment of a Free Trade Area

Article 1.2

General Definitions

Article 1.3

Transparency

Article 1.4

Public Comment Procedures

Article 1.5

Administrative Proceedings

Article 1.6

Review and Appeal

Article 1.7

Confidential Information

Article 1.8

Taxation

Article 1.9

General Exceptions

Article 1.10

Security Exceptions

Article 1.11

Relation to Other Agreements

Article 1.12

Implementing Agreement

Article 1.13

Joint Committee

Article 1.14

Communications

CHAPTER 2
SECTION 1

TRADE IN GOODS
GENERAL RULES

Article 2.1

Definitions

Article 2.2

Classification of Goods

Article 2.3

National Treatment

Article 2.4

Elimination or Reduction of Customs
Duties

Article 2.5

Customs Valuation

Article 2.6

Export Duties

Article 2.7

Export Subsidies

Article 2.8

Non-Tariff Measures

Article 2.9

Administrative Fees and Charges

1Article 2.10

Administration of Trade Regulations

Article 2.11

Import Licensing

Article 2.12

Anti-Dumping Measures andCountervailing Measures

SECTION 2

SAFEGUARD MEASURES

Article 2.13

Application of Bilateral Safeguard
Measures

Article 2.14

Investigation

Article 2.15

Conditions and Limitations

Article 2.16

Compensation

Article 2.17

Provisional Bilateral Safeguard
Measures

Article 2.18

Special Safeguard Measures on Specific
Agricultural Goods

Article 2.19

Relation to Safeguard Measures under
the WTO Agreement

SECTION 3

OTHER PROVISIONS

Article 2.20

Reviews of Market Access andProtection of Competitiveness

Article 2.21

Sub-Committee on Trade in Goods

Article 2.22

Amendment of Annex 1

Article 2.23

Operational Procedures

CHAPTER 3

RULES OF ORIGIN

Article 3.1

Definitions

Article 3.2

Originating Goods

Article 3.3

Wholly Obtained Goods

Article 3.4

Goods Produced Using Non-originating
Materials

Article 3.5

Calculation of Qualifying Value
Content

Article 3.6

Accumulation

Article 3.7

Non-Qualifying Operations

Article 3.8

Consignment

Article 3.9

Unassembled or Disassembled Goods

Article 3.10

Fungible Goods and Materials

2Article 3.11

Indirect Materials

Article 3.12

Accessories, Spare Parts and Tools

Article 3.13

Packing Materials and Containers

Article 3.14

Documentary Evidence of Origin

Article 3.15

Certificate of Origin

Article 3.16

Origin Certification Document

Article 3.17

Claim for Preferential Tariff
Treatment

Article 3.18

Waiver of Documentary Evidence ofOriginArticle 3.19

Measures Regarding an Erroneous orFalse Documentary Evidence of Origin

Article 3.20

Record-Keeping Requirements

Article 3.21

Origin Verification

Article 3.22

Verification Visit

Article 3.23

Denial of Preferential Tariff
Treatment

Article 3.24

Non-Party Invoices

Article 3.25

Confidentiality

Article 3.26

Penalties

Article 3.27

Transitional Provisions for Goods inTransport or Storage

Article 3.28

Sub-Committee on Rules of Origin

Article 3.29

Amendments to Annexes 2 and 3

CHAPTER 4

CUSTOMS PROCEDURES

Article 4.1

Scope

Article 4.2

Definitions

Article 4.3

Transparency

Article 4.4

Customs Clearance

Article 4.5

Advance Rulings

Article 4.6

Temporary Admission and Goods inTransit

Article 4.7

Cooperation and Exchange ofInformation

Article 4.8

Review Process3Article 4.9
CHAPTER 5

Sub-Committee on Customs Procedures
SANITARY AND PHYTOSANITARY COOPERATION

Article 5.1

Scope

Article 5.2

Reaffirmation of Rights andObligations

Article 5.3

Cooperation

Article 5.4

Sub-Committee on Sanitary andPhytosanitary Cooperation

Article 5.5

Chapter Coordinator

Article 5.6

Non-Application of Chapter 19 (Dispute
Settlement)

CHAPTER 6

TECHNICAL REGULATIONS, STANDARDS AND
CONFORMITY ASSESSMENT PROCEDURES

Article 6.1

Scope

Article 6.2

Definitions

Article 6.3

Reaffirmation of Rights andObligations

Article 6.4

International Standards, Guides or
Recommendations

Article 6.5

Technical Regulations

Article 6.6

Conformity Assessment Procedures

Article 6.7

Transparency

Article 6.8

Sub-Committee on Technical Regulations,Standards and Conformity Assessment
Procedures

Article 6.9

Chapter Coordinator

Article 6.10

Information Exchange

Article 6.11

Non-Application of Chapter 19 (Dispute
Settlement)

CHAPTER 7

FOOD SUPPLY

Article 7.1

Basic Principle

Article 7.2

Definitions

Article 7.3

Export Restrictions on Essential Food

Article 7.4

Promotion and Facilitation of
Investment

4Article 7.5
CHAPTER 8

Consultations for Supply of Essential
Food
ENERGY AND MINERAL RESOURCES

Article 8.1

Basic Principle

Article 8.2

Definitions

Article 8.3

Stable Supply of Energy and Mineral
Resources

Article 8.4

Export Restrictions

Article 8.5

Export Licensing Procedures andAdministrations

Article 8.6

Energy and Mineral Resource Regulatory
Measures

Article 8.7

Cooperation

Article 8.8

Sub-Committee on Energy and Mineral
Resources

CHAPTER 9

TRADE IN SERVICES

Article 9.1

Scope

Article 9.2

Definitions

Article 9.3

Market Access

Article 9.4

National Treatment

Article 9.5

Most-Favoured-Nation Treatment

Article 9.6

Local Presence

Article 9.7

Non-Conforming Measures

Article 9.8

Domestic Regulation

Article 9.9

Recognition

Article 9.10

Monopolies and Exclusive Service
Suppliers

Article 9.11

Subsidies

Article 9.12

Payments and Transfers

Article 9.13

Restrictions to Safeguard the Balanceof-Payments

Article 9.14

Denial of Benefits

Article 9.15

Sub-Committee on Trade in Services

CHAPTER 10

TELECOMMUNICATIONS SERVICES

Article 10.1

Scope

5

Article 10.2

Definitions

Article 10.3

Access and Use

Article 10.4

Submarine Cables

Article 10.5

Number Portability

Article 10.6

Dialling Parity

Article 10.7

Competitive Safeguards

Article 10.8

Treatment by Major Suppliers

Article 10.9

ResaleArticle 10.10

Interconnection

Article 10.11

Unbundling of Network Elements

Article 10.12

Provisioning and Pricing of Leased
Circuit Services

Article 10.13

Co-Location

Article 10.14

Access to Facilities

Article 10.15

Independent Telecommunications
Regulatory Body

Article 10.16

Universal Service

Article 10.17

Licensing Process

Article 10.18

Allocation and Use of Scarce Resources

Article 10.19

Transparency

Article 10.20

Unsolicited Electronic Messages

Article 10.21

Resolution of Telecommunications
Disputes

Article 10.22

Sub-Committee on Telecommunications

Article 10.23

Relation to International
Organisations

CHAPTER 11

FINANCIAL SERVICES

Article 11.1

Scope

Article 11.2

Definitions

Article 11.3

New Financial Services

Article 11.4

Domestic Regulation

Article 11.5

Recognition

Article 11.6

Transfers of Information andProcessing of Information

6

Article 11.7

Regulatory Transparency

Article 11.8

Self-Regulatory Organisations

Article 11.9

Payment and Clearing Systems

Article 11.10

Sub-Committee on Financial Services

Article 11.11

Consultations

Article 11.12

Dispute Settlement

CHAPTER 12

MOVEMENT OF NATURAL PERSONSArticle 12.1

Scope

Article 12.2

Definitions

Article 12.3

Specific Commitments

Article 12.4

Transparency

Article 12.5

Requirements and Procedures Relating
to the Movement of Natural Persons

Article 12.6

Dispute Settlement

CHAPTER 13

ELECTRONIC COMMERCE

Article 13.1

Basic Principles

Article 13.2

Definitions

Article 13.3

Customs Duties

Article 13.4

Non-Discriminatory Treatment of
Digital Products

Article 13.5

Domestic Regulation

Article 13.6

Electronic Signature

Article 13.7

Consumer Protection

Article 13.8

Personal Data Protection

Article 13.9

Paperless Trade Administration

Article 13.10

Cooperation

CHAPTER 14

INVESTMENT

Article 14.1

Scope

Article 14.2

Definitions

Article 14.3

National Treatment

Article 14.4

Most-Favoured-Nation Treatment

Article 14.5

Minimum Standard of Treatment

Article 14.6

Access to the Courts of Justice7

Article 14.7

Special Formalities and Information
Requirements

Article 14.8

Senior Management and Boards of
Directors

Article 14.9

Prohibition of Performance
Requirements

Article 14.10

Non-Conforming Measures and Exceptions

Article 14.11

Expropriation and Compensation

Article 14.12

Treatment in Case of Strife

Article 14.13

Transfers

Article 14.14

Subrogation

Article 14.15

General Exceptions

Article 14.16

Temporary Safeguard Measures

Article 14.17

Denial of Benefits

Article 14.18

Sub-Committee on Investment

Article 14.19

Review

CHAPTER 15

COMPETITION AND CONSUMER PROTECTION

Article 15.1

Objectives

Article 15.2

Definitions

Article 15.3

Promotion of Competition by Addressing
Anticompetitive Activities

Article 15.4

State-Owned Enterprises

Article 15.5

Cooperation on Addressing
Anticompetitive Activities

Article 15.6

Cooperation on Consumer Protection

Article 15.7

Consultations

Article 15.8

Confidentiality of Information

Article 15.9

Non-Application of Chapter 19 (Dispute
Settlement)

CHAPTER 16

INTELLECTUAL PROPERTY

Article 16.1

General Provisions

Article 16.2

Definitions

Article 16.3

National Treatment

Article 16.4

Streamlining of Procedural Matters8

Article 16.5

Acquisition and Maintenance ofIntellectual Property Rights

Article 16.6

Transparency

Article 16.7

Promotion of Public Awareness ofProtection of Intellectual Property

Article 16.8

Patents

Article 16.9

Trade Marks

Article 16.10

Geographical Indications

Article 16.11

New Varieties of Plants

Article 16.12

Copyright and Related Rights

Article 16.13

Protection of Undisclosed Information

Article 16.14

Utility Models

Article 16.15

Unfair Competition

Article 16.16

Internet Service Providers

Article 16.17

Enforcement – General

Article 16.18

Enforcement – Border Measures

Article 16.19

Enforcement – Civil Remedies

Article 16.20

Enforcement – Criminal Procedures andPenalties

Article 16.21

Sub-Committee on Intellectual Property

CHAPTER 17

GOVERNMENT PROCUREMENT

Article 17.1

Scope

Article 17.2

Definitions

Article 17.3

National Treatment and NonDiscrimination

Article 17.4

Rules of Origin

Article 17.5

Valuation of Contracts

Article 17.6

Prohibition of Offsets

Article 17.7

Technical Specifications

Article 17.8

Tendering Procedures

Article 17.9

Conditions for Participation

Article 17.10

Notice of Procurement

Article 17.11

Selective Tendering

Article 17.12

Time-Limits for Tendering

9Article 17.13

Tender Documentation

Article 17.14

Submission, Receipt and Opening ofTenders and Awarding of Contracts

Article 17.15

Limited Tendering

Article 17.16

Post-Award Information

Article 17.17

Information on the Procurement System

Article 17.18

Non-Disclosure of Information

Article 17.19

Challenge Procedure

Article 17.20

Exceptions

Article 17.21

Ensuring Integrity in Procurement
Processes

Article 17.22

Rectifications or Modifications

Article 17.23

Privatisation of Procuring Entities

Article 17.24

Further Negotiation

Article 17.25

Cooperation

CHAPTER 18

PROMOTION OF A CLOSER ECONOMIC RELATIONSHIP

Article 18.1

Cooperation

Article 18.2

Sub-Committee on Promotion of a Closer
Economic Relationship

Article 18.3

Functions of the Contact Point

Article 18.4

Non-Application of Chapter 19 (Dispute
Settlement)

CHAPTER 19

DISPUTE SETTLEMENT

Article 19.1

Scope

Article 19.2

Definitions

Article 19.3

Choice of Dispute Settlement Procedure

Article 19.4

Consultations

Article 19.5

Good Offices, Conciliation orMediation

Article 19.6

Establishment and Composition of
Arbitral Tribunals

Article 19.7

Terms of Reference of Arbitral
Tribunals

Article 19.8

Functions of Arbitral Tribunals

Article 19.9

Proceedings of Arbitral Tribunals

10Article 19.10

Information in Proceedings

Article 19.11

Suspension and Termination ofProceedings

Article 19.12

Award

Article 19.13

Implementation of Award

Article 19.14

Disagreement Concerning Implementation

Article 19.15

Compensation and Suspension ofConcessions

Article 19.16

Rules of Procedure

Article 19.17

Modifications of Time Periods, Rules
and Procedures

Article 19.18

Expenses

CHAPTER 20

FINAL PROVISIONS

Article 20.1

Table of Contents and Headings

Article 20.2

Annexes and Notes

Article 20.3

Amendment

Article 20.4

Entry into Force

Article 20.5

General Review

Article 20.6

Termination

Article 20.7

Authentic Texts

Annex 1 Referred to in Chapter 2 (Trade in Goods)
SCHEDULES IN RELATION TO ARTICLE 2.4 (ELIMINATION OR
REDUCTION OF CUSTOMS DUTIES)
Annex 2 Referred to in Chapter 3 (Rules of Origin)
PRODUCT SPECIFIC RULES
Annex 3 Referred to in Chapter 3 (Rules of Origin)
DATA ELEMENTS FOR DOCUMENTARY EVIDENCE OF ORIGIN
Annex 4 Referred to in Chapter 7 (Food Supply)
LIST OF ESSENTIAL FOOD

11

Annex 5 Referred to in Chapter 8 (Energy and Mineral
Resources)
LIST OF ENERGY AND MINERAL RESOURCE GOODS
Annex 6 Referred to in Chapters 9(Trade in Services) and14(Investment)
NON-CONFORMING MEASURES RELATING TO PARAGRAPH 1 OF ARTICLES
9.7 and 14.10
Annex 7 Referred to in Chapters 9 (Trade in Services) and
14 (Investment)
NON-CONFORMING MEASURES RELATING TO PARAGRAPH 2 OF ARTICLES
9.7 AND 14.10
Annex 8 Referred to in Chapter 9 (Trade in Services)
RECOGNITION OF QUALIFICATIONS OF SERVICE SUPPLIERS
Annex 9 Referred to in Chapter 11 (Financial Services)
FINANCIAL SERVICES
Annex 10 Referred to in Chapter 12 (Movement of Natural
Persons)
SPECIFIC COMMITMENTS ON THE MOVEMENT OF NATURAL PERSONS
Annex 11 Referred to in Chapter 14 (Investment)
SUBSIDIES
Annex 12 Referred to in Chapter 14 (Investment)
EXPROPRIATION
Annex 13 Referred to in Chapter 17 (Government Procurement)
GOVERNMENT PROCUREMENT

12PREAMBLE
Japan and Australia (hereinafter referred to as “theParties”),
CONSCIOUS of their longstanding friendship and ties
that have developed through many years of fruitful andmutually beneficial cooperation between the Parties;
DETERMINED to strengthen their economic partnership
through liberalisation and facilitation of trade andinvestment;
DETERMINED to establish a framework for enhanced
cooperation to promote a predictable, transparent andconsistent business environment that will lead to theimprovement of economic efficiency and the development oftrade and investment;
DESIRING to foster creativity, innovation and links
between dynamic sectors of their economies;
SEEKING to create larger and new markets and to enhance
the attractiveness and vibrancy of the markets of theParties;
RECALLING the contribution made to the development of
the bilateral trade relationship between the Parties by theAgreement on Commerce between Japan and the Commonwealth ofAustralia, signed at Hakone on 6 July 1957, as amended by
the Protocol signed at Tokyo on 5 August 1963, and the
Basic Treaty of Friendship and Co-operation between Japanand Australia, signed at Tokyo on 16 June 1976;
DETERMINED to build on their rights and obligations
under the WTO Agreement and other agreements to which they
are both parties; andCONVINCED that this Agreement would open a new era forthe relationship between the Parties;
HAVE AGREED as follows:13

CHAPTER 1
GENERAL PROVISIONS
Article 1.1
Establishment of a Free Trade Area
The Parties hereby establish a free trade area
consistent with Article XXIV of the GATT 1994 and Article Vof the GATS.
Article 1.2
General Definitions
For the purposes of this Agreement, unless otherwise
specified:(a)the term “Agreement on Anti-Dumping” means theAgreement on Implementation of Article VI of theGeneral Agreement on Tariffs and Trade 1994 in
Annex 1A to the WTO Agreement;(b)

the term “Agreement on Customs Valuation” means
the Agreement on Implementation of Article VII of
the General Agreement on Tariffs and Trade 1994
in Annex 1A to the WTO Agreement;(c)the term “Agreement on Subsidies andCountervailing Measures” means the Agreement on
Subsidies and Countervailing Measures in Annex 1A
to the WTO Agreement;(d)the term “Area” means:(i)for Australia, the Commonwealth ofAustralia:(A)

excluding all external territories
other than the Territory of Norfolk
Island, the Territory of Christmas
Island, the Territory of Cocos(Keeling) Islands, the Territory of
Ashmore and Cartier Islands, theTerritory of Heard Island and
McDonald Islands, and the Coral Sea
Islands Territory; and

14

(B)

including Australia’s territorialsea, contiguous zone, exclusive
economic zone and continental shelf,
over which Australia exercises
sovereign rights or jurisdiction inaccordance with international law;
and

(ii)

for Japan, the territory of Japan, andall the area beyond its territorial sea,
including the sea-bed and subsoil thereof,
over which Japan exercises sovereign
rights or jurisdiction in accordance withinternational law and the laws andregulations of Japan;

Note:

Nothing in this subparagraph shall affectthe rights and obligations of the Parties
under international law, including thoseunder the United Nations Convention on
the Law of the Sea done at Montego Bay on
10 December 1982.

(e)

the term “customs administration” means theadministration that, in accordance with the laws
and regulations of each Party or non-Parties, is
responsible for the administration andenforcement of customs laws and regulations;(f)the term “customs duty” means any customs orimport duty and a charge of any kind, including
any form of surtax or surcharge, imposed inconnection with the importation of a good, butdoes not include any:(i)charge equivalent to an internal tax
imposed consistently with the provisionsof paragraph 2 of Article III of the GATT1994, in respect of the like goods or,
directly competitive or substitutable
goods of the Party or in respect of goods
from which the imported goods have been
manufactured or produced in whole or in
part;

15

(ii)

anti-dumping or countervailing duty
applied pursuant to a Party’s law andapplied consistently with the provisionsof Article VI of the GATT 1994, theAgreement on Anti-Dumping, and theAgreement on Subsidies and Countervailing
Measures; or(iii)

fees or other charges commensurate withthe cost of services rendered;(g)the term “days” means calendar days, including
weekends and holidays;(h)the term “enterprise” means any corporation,company, association, partnership, trust, joint
venture, sole-proprietorship or other entity
constituted or organised under applicable law,whether for profit or otherwise, and whether
privately-owned or controlled or
governmentally-owned or controlled;(i)the term “GATS” means the General Agreement on
Trade in Services in Annex 1B to the WTO
Agreement;(j)

the term “GATT 1994” means the General Agreement
on Tariffs and Trade 1994 in Annex 1A to the WTO
Agreement. For the purposes of this Agreement,
references to articles in the GATT 1994 include
the interpretative notes;(k)the term “government procurement” means theprocess by which a government obtains the use ofor acquires goods or services, or any combination
thereof, for governmental purposes and not with aview to commercial sale or resale, or use in the
production or supply of goods or services forcommercial sale or resale;

16

(l)

the term “Harmonized System” or “HS” means the
Harmonized Commodity Description and Coding
System defined in paragraph (a) of Article 1 ofthe International Convention on the HarmonizedCommodity Description and Coding System,
including the General Rules for theInterpretation of the Harmonized System, Section
Notes and Chapter Notes, as adopted andimplemented by the Parties in their respective
laws;

(m)

the term “measure” means any measure by a Party,
whether in the form of a law, regulation, rule,
procedure, practice, decision, administrative
action or any other form;(n)the term “natural person of a Party” means anatural person who is:(i)for Australia, an Australian citizen or
permanent resident, as defined inaccordance with its laws and regulations;
and

(ii)

for Japan, a national of Japan, as
defined in accordance with its laws andregulations;(o)the term “originating good” means a good which
qualifies as an originating good under theprovisions of Chapter 3 (Rules of Origin);(p)

the term “person” means either a natural person
or an enterprise;(q)

the term “SPS Agreement” means the Agreement on
the Application of Sanitary and Phytosanitary
Measures in Annex 1A to the WTO Agreement;(r)

the term “SPS measure” means any sanitary or
phytosanitary measure referred to in paragraph 1of Annex A to the SPS Agreement;(s)

the term “TRIPS Agreement” means the Agreement on
Trade-Related Aspects of Intellectual Property
Rights in Annex 1C to the WTO Agreement; and

17

(t)

the term “WTO Agreement” means the Marrakesh
Agreement Establishing the World Trade
Organization done at Marrakesh on 15 April 1994.
Article 1.3
Transparency

1. Each Party shall ensure that its laws, regulations,administrative procedures, and administrative rulings ofgeneral application as well as international agreements towhich the Party is a party, with respect to any mattercovered by this Agreement, are promptly published orotherwise made publicly available in such a manner as toenable interested persons and the other Party to becomeacquainted with them.
2. Each Party shall make easily available to the public
the names and addresses of the competent authorities
responsible for the laws, regulations, administrative
procedures and administrative rulings referred to inparagraph 1.
3. Each Party shall, on request of the other Party, withina reasonable period of time, respond to specific questions
from, and provide information to, the other Party withrespect to matters referred to in paragraph 1.
4. When introducing or changing its laws, regulations oradministrative procedures that significantly affect theimplementation of this Agreement, each Party shallendeavour to take appropriate measures to enable interested
persons and the other Party to become acquainted with such
introduction or change.
Article 1.4
Public Comment Procedures
To the extent practicable and subject to its laws andregulations, each Party shall provide a reasonable
opportunity for comments on any measure of generalapplication it proposes to adopt with respect to any mattercovered by this Agreement.

18

Article 1.5
Administrative Proceedings
1. Where administrative decisions which pertain to oraffect the implementation and operation of this Agreement
are taken by the competent authorities of the Government of
a Party, the competent authorities shall, subject to thelaws and regulations of the Party:(a)inform the applicant of the decision within areasonable period of time after the submission of
the application considered complete under thelaws and regulations of the Party; and(b)provide, within a reasonable period of time,
information concerning the status of theapplication, on request of the applicant.

2. Recognising the importance of administering its laws,
regulations, administrative procedures, and administrative
rulings of general application in a consistent, impartial
and reasonable manner, each Party shall ensure, subject to
its laws and regulations, that its competent authorities,
prior to any final administrative decision which imposes
obligations on or restricts rights of a person, providethat person with:(a)when the process is initiated, reasonable notice,including a description of the nature of themeasure, specific provisions upon which suchmeasure will be based, and the facts which may be
a cause of taking such measure; and(b)a reasonable opportunity to present facts andarguments in support of the positions of such
person,provided that time, the nature of the measure and the
public interest permit.

19Article 1.6
Review and Appeal
1. Each Party shall maintain judicial or administrative
tribunals or procedures for the purpose of the prompt
review and, where warranted, correction of administrative
actions relating to matters covered by this Agreement. Suchtribunals or procedures shall be impartial and independentof the authorities entrusted with the administrative
enforcement of such actions.
2. Each Party shall ensure that the parties in any suchtribunals or procedures are provided with the right to:(a)a reasonable opportunity to support or defend
their respective positions; and(b)a decision based on the evidence and submissionsof record.

3. Each Party shall ensure, subject to appeal or further
review as provided for in its laws and regulations, thatsuch decision is implemented by the relevant competentauthorities with respect to the administrative action atissue.
Article 1.7
Confidential Information
1. Each Party shall, subject to its laws and regulations,maintain the confidentiality of information provided inconfidence by the other Party pursuant to this Agreement.
2. Unless otherwise provided for in this Agreement,
nothing in this Agreement shall require a Party to provide
confidential information, the disclosure of which would
impede law enforcement, or otherwise be contrary to the
public interest, or which would prejudice legitimate
commercial interests of particular enterprises, public or
private.

20

Article 1.8
Taxation
1. Unless otherwise provided for in this Article, nothing
in this Agreement shall apply to taxation measures.
Note: the term “taxation measures” shall not include:(a)a customs duty as defined in subparagraph (f) of
Article 1.2;(b)

an anti-dumping or countervailing duty referred
to in subparagraph (f)(ii) of Article 1.2; and(c)fees or charges referred to in
subparagraph (f)(iii) of Article 1.2.

2. The following provisions shall apply to taxation
measures:(a)

Articles 1.3, 1.6 and 1.7, to the extent that theprovisions of this Agreement are applicable tosuch taxation measures;(b)

Article 2.3 (Trade in Goods – National Treatment)
to the same extent as Article III of the GATT1994 and Article 2.6 (Trade in Goods – Export
Duties);(c)

Article 9.4 (Trade in Services – National
Treatment);(d)

Article 9.5 (Trade in Services – MostFavoured-Nation Treatment), only where thetaxation measure is an indirect tax;(e)

Articles 14.3 (Investment – National Treatment)
and 14.4 (Investment – Most-Favoured-Nation
Treatment), only where the taxation measure is anindirect tax;(f)

Article 14.11 (Investment – Expropriation andCompensation), to the extent that such taxation
measures constitute expropriation under
Chapter 14 (Investment); and

21

(g)

Article 14.6 (Investment – Access to the Courtsof Justice), where Article 14.11 (Investment –Expropriation and Compensation) applies totaxation measures in accordance with
subparagraph (f).

3. Notwithstanding paragraph 2, nothing in the Articles
referred to in that paragraph shall apply to:(a)a non-conforming provision of any taxation
measure that is maintained by a Party on the dateof entry into force of this Agreement;(b)the continuation or prompt renewal of a nonconforming provision of any taxation measurereferred to in subparagraph (a);(c)

an amendment or modification to a non-conforming
provision of any taxation measure referred to in
subparagraph (a), provided that the amendment or
modification does not decrease the conformity ofthe measure, as it existed immediately before theamendment or modification, with any of those
Articles;(d)the adoption or enforcement of any taxation
measure aimed at ensuring the equitable oreffective imposition or collection of taxes; or(e)a provision that conditions the receipt, or
continued receipt of an advantage relating to thecontributions to, or income of, a pension trust,superannuation fund, or other arrangement toprovide pension, superannuation, or similar
benefits on a requirement that the Party maintaincontinuous jurisdiction, regulation, or
supervision over such trust, fund, or otherarrangement.

22

4. Nothing in this Agreement shall affect the rights andobligations of either Party under any tax agreement. In theevent of any inconsistency relating to a taxation measure
between this Agreement and any such agreement, thatagreement shall prevail to the extent of the inconsistency.
In the case of a tax agreement between the Parties any
consultations about whether any inconsistency exists shall
include the competent authorities of each Party under thattax agreement.
5. Nothing in this Agreement shall oblige a Party to apply
any most-favoured-nation obligation in this Agreement withrespect to an advantage accorded by a Party pursuant to a
tax agreement.
Article 1.9
General Exceptions
1. For the purposes of Chapters 2 (Trade in Goods), 3(Rules of Origin), 4 (Customs Procedures), 5 (Sanitary andPhytosanitary Cooperation), 6 (Technical Regulations,Standards and Conformity Assessment Procedures), 7 (FoodSupply), 8 (Energy and Mineral Resources) and 13(Electronic Commerce), Article XX of the GATT 1994 isincorporated into and forms part of this Agreement, mutatis
mutandis.
2. For the purposes of Chapters 9 (Trade in Services), 10(Telecommunications Services), 11 (Financial Services), 12(Movement of Natural Persons) and 13 (Electronic Commerce),
Article XIV of the GATS is incorporated into and forms partof this Agreement, mutatis mutandis.
Article 1.10
Security Exceptions
Nothing in this Agreement shall be construed:(a)to require a Party to furnish any information thedisclosure of which it considers contrary to its
essential security interests;(b)

to prevent a Party from taking any action whichit considers necessary for the protection of its
essential security interests:

23

(c)

(i)

relating to fissionable and fusionable
materials or the materials from which
they are derived;(ii)

relating to the traffic in arms,
ammunition and implements of war and tosuch traffic in other goods and materials,
or such supply of services, as is carriedon directly or indirectly for the purposeof supplying or provisioning a military
establishment; or(iii)

taken in time of war or other emergency
in international relations; orto prevent a Party from taking any action inpursuance of its obligations under the United
Nations Charter for the maintenance ofinternational peace and security.
Article 1.11
Relation to Other Agreements

1. The Parties reaffirm their rights and obligations under
the WTO Agreement and any other agreements to which both
Parties are party.
2. In the event of any inconsistency between thisAgreement and the WTO Agreement or any other agreements towhich both Parties are party, the Parties shall immediately
consult with each other with a view to finding a mutuallysatisfactory solution.
3. Unless otherwise provided for in this Agreement, if any
international agreement, or provision therein, incorporated
into or referred to in this Agreement is amended, theParties shall consult on whether it is necessary to amend
this Agreement.
4. This Agreement shall not be construed to derogate fromany international legal obligation between the Parties that
entitles goods, services, or persons to treatment morefavourable than that accorded by this Agreement.

24

5. In the event of any inconsistency between thisAgreement and the Agreement on Commerce between Japan and
the Commonwealth of Australia or the Basic Treaty of
Friendship and Co-operation between Japan and Australia,
this Agreement shall prevail to the extent of inconsistency.
Article 1.12
Implementing Agreement
The Governments of the Parties shall conclude a
separate agreement setting forth the details and proceduresfor the implementation of this Agreement (hereinafterreferred to as “the Implementing Agreement”).
Article 1.13
Joint Committee
1. The Parties hereby establish a Joint Committee under
this Agreement.
2.

3.

The functions of the Joint Committee shall be:(a)reviewing and monitoring the implementation andoperation of this Agreement;(b)considering and recommending to the Parties any
amendments to this Agreement;(c)supervising and coordinating the work of all
Sub-Committees established under this Agreement;(d)adopting any necessary decisions, including thosereferred to the Joint Committee under the
relevant provisions of this Agreement; and(e)carrying out other functions as the Parties may
agree.

The Joint Committee:(a)shall be composed of representatives of theGovernments of the Parties; and(b)may establish and delegate its responsibilities
to Sub-Committees.

25

4. The Joint Committee shall meet once a year alternately
in Japan and Australia, unless the Parties otherwise agree.
Article 1.14
Communications
Each Party shall designate a contact point tofacilitate communications between the Parties on any matter
relating to this Agreement.

26

CHAPTER 2
TRADE IN GOODSSECTION 1
GENERAL RULES
Article 2.1
Definitions
For the purposes of this Chapter:(a)the term “Agreement on Agriculture” means theAgreement on Agriculture in Annex 1A to the WTO
Agreement;(b)

the term “Agreement on Import Licensing
Procedures” means the Agreement on Import
Licensing Procedures in Annex 1A to the WTO
Agreement;(c)the term “Agreement on Safeguards” means theAgreement on Safeguards in Annex 1A to the WTO
Agreement;(d)the term “bilateral safeguard measure” means abilateral safeguard measure provided for inparagraph 1 of Article 2.13;(e)the term “customs value of goods” means the valueof goods for the purposes of levying ad valorem
customs duties on imported goods;(f)the term “domestic industry” means the producers
as a whole of the like or directly competitive
goods operating in a Party, or those whose
collective output of the like or directlycompetitive goods constitutes a major proportionof the total domestic production of those goods;(g)the term “export subsidy” means any subsidy as
defined in subparagraph 1(a) of Article 3 of theAgreement on Subsidies and Countervailing
Measures or export subsidies listed insubparagraphs 1(a) through 1(f) of Article 9 of
the Agreement on Agriculture;

27

(h)

the term “import licensing” means anadministrative procedure used for the operationof import licensing regimes requiring thesubmission of an application or otherdocumentation (other than that required forcustoms clearance purposes) to the relevant
administrative body as a prior condition forimportation into the importing Party;(i)the term “provisional bilateral safeguard measure”
means a provisional bilateral safeguard measureprovided for in paragraph 1 of Article 2.17;(j)

the term “serious injury” means a significant
overall impairment in the position of a domestic
industry;(k)

the term “threat of serious injury” means serious
injury that, on the basis of facts and not merelyon allegation, conjecture or remote possibility,
is clearly imminent; and(l)the term “transition period” means, in relation
to a particular originating good, the period fromthe entry into force of this Agreement untileight years after the date of entry into force of
this Agreement or five years after the date on
which elimination or reduction of the customs
duty on that good is completed in accordance with
Annex 1 (Schedules in Relation to Article 2.4(Elimination or Reduction of Customs Duties)),whichever is longer.
Article 2.2
Classification of Goods

The classification of goods in trade between theParties shall be in conformity with the Harmonized System.

28

Article 2.3
National Treatment
Each Party shall accord national treatment to the goodsof the other Party in accordance with Article III of the
GATT 1994. To this end, Article III of the GATT 1994 isincorporated into and made a part of this Agreement,
mutatis mutandis.
Article 2.4
Elimination or Reduction of Customs Duties
1. Except as otherwise provided for in this Agreement,each Party shall eliminate or reduce its customs duties on
originating goods of the other Party in accordance with its
Schedule in Annex 1 (Schedules in Relation to Article 2.4(Elimination or Reduction of Customs Duties)).
2. On request of either Party, the Parties shall negotiate
on issues such as improving market access conditions on
originating goods designated for negotiation in the
Schedules in Annex 1 (Schedules in Relation to Article 2.4(Elimination or Reduction of Customs Duties)), in
accordance with the terms and conditions set out in such
Schedules.
3. If, as a result of the elimination or reduction of its
customs duty applied on a particular good on amost-favoured-nation basis, the most-favoured-nation
applied rate becomes equal to, or lower than, the rate ofcustoms duty to be applied in accordance with paragraph 1
on the originating good which is classified under the same
tariff line as that particular good, each Party shallnotify the other Party of such elimination or reduction
without delay.
4. In cases where its most-favoured-nation applied rate ofcustoms duty on a particular good is lower than the rate ofcustoms duty to be applied in accordance with paragraph 1
on the originating good which is classified under the same
tariff line as that particular good, each Party shall apply
the lower rate with respect to that originating good.

29

Article 2.5
Customs Valuation
Each Party shall determine the customs value of goods
traded between the Parties in accordance with Part I of theAgreement on Customs Valuation.
Article 2.6
Export Duties
Neither Party shall adopt or maintain any duties on agood exported from the Party into the other Party, unlesssuch duties are not in excess of those imposed on the likegood destined for domestic consumption.
Article 2.7
Export Subsidies
Neither Party shall introduce or maintain any export
subsidy on any good destined for the other Party.
Article 2.8
Non-Tariff Measures
1. Neither Party shall adopt or maintain any non-tariffmeasures, including quantitative restrictions, on theimportation of any good of the other Party or on theexportation or sale for export of any good destined for theother Party, except in accordance with its rights andobligations under the WTO Agreement or as otherwise
provided for in this Agreement.
2. Each Party shall ensure the transparency of its
non-tariff measures permitted under paragraph 1, including
quantitative restrictions, and shall ensure that any suchmeasures are not prepared, adopted or applied with the viewto, or with the effect of, creating unnecessary obstacles
to trade between the Parties.

30

Article 2.9
Administrative Fees and Charges
1.
Each Party shall ensure that all fees and charges
imposed on or in connection with the importation orexportation of goods are consistent with Article VIII of
the GATT 1994.
2.
Each Party shall make available on the Internet
details of fees and charges it imposes in connection with
the importation and exportation of goods as soon aspractically possible.
Article 2.10
Administration of Trade Regulations
1.
Each Party shall administer in a uniform, impartial
and reasonable manner all its laws, regulations, judicial
decisions and administrative rulings of general application
respecting any matter covered by this Chapter. To this end,
Article X of the GATT 1994 is incorporated into and made apart of this Agreement, mutatis mutandis.
2. To the extent possible, each Party shall make its laws,
regulations, decisions and rulings of the kind referred toin paragraph 1 publicly available on the Internet.
Article 2.11
Import Licensing
1. Each Party shall ensure that all automatic andnon-automatic import licensing measures are administered ina transparent and predictable manner, and applied inaccordance with the Agreement on Import Licensing
Procedures.
2. Promptly after the date of entry into force of thisAgreement, each Party shall notify the other Party of its
existing import licensing procedures. The notification
shall include the information specified in Article 5 of theAgreement on Import Licensing Procedures.

31

3. Any new import licensing procedure or change to an
import licensing procedure shall be made available on theInternet and published in the sources notified to theCommittee on Import Licensing established by Article 4 of
the Agreement on Import Licensing Procedures, wheneverpracticable, 21 days prior to the effective date of suchnew procedure or change but in all events not later thanthe effective date.
4. On request of the other Party, a Party shall, promptly
and to the extent possible, respond to the request of that
Party for information on an import licensing measure ofgeneral application.
Article 2.12
Anti-Dumping Measures and Countervailing Measures
With respect to anti-dumping measures andcountervailing measures, the Parties reaffirm theircommitment to the provisions of the Agreement on
Anti-Dumping and the Agreement on Subsidies andCountervailing Measures.
SECTION 2
SAFEGUARD MEASURES
Article 2.13
Application of Bilateral Safeguard Measures
1. Subject to the provisions of this Section, during thetransition period, each Party may apply a bilateralsafeguard measure, to the minimum extent necessary to
prevent or remedy the serious injury to a domestic industryof that Party and to facilitate adjustment, if an
originating good of the other Party, as a result of theelimination or reduction of a customs duty in accordancewith Article 2.4, is being imported into the former Partyin such increased quantities, in absolute terms or relative
to domestic production, and under such conditions that theimports of that originating good constitute a substantial
cause of serious injury or threat thereof, to the domestic
industry of the former Party.
2.

A Party may, as a bilateral safeguard measure:

32

(a)

suspend the further reduction of any rate ofcustoms duty on the originating good provided forin this Chapter; or(b)increase the rate of customs duty on theoriginating good to a level not to exceed thelesser of:(i)the most-favoured-nation applied rate ofcustoms duty in effect at the time when
the bilateral safeguard measure isapplied; and(ii)

the most-favoured-nation applied rate ofcustoms duty in effect on the day
immediately preceding the date of entry
into force of this Agreement.
Article 2.14
Investigation

1. A Party may apply a bilateral safeguard measure only
after an investigation has been carried out by thecompetent authorities of that Party in accordance with thesame procedures as those provided for in Article 3 andsubparagraph 2(c) of Article 4 of the Agreement on
Safeguards.
2. The investigation referred to in paragraph 1 shall in
all cases be completed within one year following its dateof initiation.

33

3. In the investigation referred to in paragraph 1, to
determine whether increased imports of an originating good
have caused or are threatening to cause serious injury to adomestic industry under the terms of this Section, thecompetent authorities of a Party who carry out theinvestigation shall evaluate all relevant factors of an
objective and quantifiable nature having a bearing on thesituation of that domestic industry, in particular, therate and amount of the increase in imports of theoriginating good in absolute and relative terms, the shareof the domestic market taken by the increased imports of
the originating good, and the changes in the level of sales,
production, productivity, capacity utilisation, profits andlosses, and employment.
4. The determination that increased imports of an
originating good have caused or are threatening to cause
serious injury to a domestic industry shall not be madeunless the investigation referred to in paragraph 1
demonstrates, on the basis of objective evidence, theexistence of a causal link between increased imports of theoriginating good and serious injury or threat thereof. Whenfactors other than increased imports of the originating
good of the other Party as a result of the elimination or
reduction of a customs duty in accordance with Article 2.4
are causing injury to the domestic industry at the sametime, such injury shall not be attributed to the increased
imports of the originating good.
Article 2.15
Conditions and Limitations
1. With regard to a bilateral safeguard measure, a Party
shall immediately deliver a written notice to the otherParty upon:(a)initiating an investigation referred to in
Article 2.14 relating to serious injury, or
threat thereof, and the reasons for it;(b)making a finding of serious injury or threat
thereof caused by increased imports of an
originating good of the other Party as a resultof the elimination or reduction of a customs duty
in accordance with Article 2.4;

34

(c)

taking a decision to apply or extend a bilateralsafeguard measure; and(d)taking a decision to modify the bilateralsafeguard measure for progressive liberalisation.

2. The Party delivering the written notice referred to inparagraph 1 shall provide the other Party with all
pertinent information, which shall include:(a)in the written notice referred to in
subparagraph 1(a), the reason for the initiationof the investigation, a precise description of
the originating good subject to the investigation
including its subheading of the Harmonized System,
the period subject to the investigation and thedate of initiation of the investigation; and(b)in the written notice referred to in
subparagraphs 1(b), (c), and (d), evidence ofserious injury or threat thereof caused by theincreased imports of the originating good as aresult of the elimination or reduction of acustoms duty in accordance with Article 2.4, aprecise description of the originating goodsubject to the proposed bilateral safeguard
measure including its subheading of theHarmonized System, a precise description of thebilateral safeguard measure including the grounds
for not selecting the measure described insubparagraph 2(a) of Article 2.13, and, whereapplicable, the proposed date of the application,
extension or modification of the bilateralsafeguard measure, its expected duration and thetimetable for the progressive liberalisation of
the measure provided for in paragraph 4.

35

3. A Party proposing to apply or extend a bilateralsafeguard measure shall provide adequate opportunity forprior consultations with the other Party with a view toreviewing the information arising from the investigationreferred to in Article 2.14 and notified under paragraph 1,
exchanging views on the bilateral safeguard measure andreaching an agreement on compensation set out in
Article 2.16. In the case of an extension of a measure,evidence that the domestic industry concerned is adjusting
shall also be provided.
4. No bilateral safeguard measure shall be maintained
except to the extent and for such time as may be necessary
to prevent or remedy serious injury and to facilitateadjustment, provided that such time shall not exceed aperiod of three years. However, in very exceptional
circumstances, a bilateral safeguard measure may be
extended, provided that the total period of the bilateralsafeguard measure, including such extensions, shall not
exceed four years. In order to facilitate adjustment in asituation where the expected duration of a bilateralsafeguard measure is over one year, the Party maintaining
the bilateral safeguard measure shall progressively
liberalise the bilateral safeguard measure at regularintervals during the period of application.
5. No bilateral safeguard measure shall be applied again
to the import of a particular originating good which has
been subject to such a bilateral safeguard measure, for aperiod of time equal to the duration of the previous
bilateral safeguard measure or one year, whichever islonger.
6. Neither Party shall apply or maintain a bilateralsafeguard measure beyond the expiration of the transition
period, except with the consent of the other Party.
7. Upon the termination of a bilateral safeguard measure,
the rate of customs duty for an originating good subject tothe measure shall be the rate which would have been in
effect but for the bilateral safeguard measure.
8. The Parties shall review the provisions of this Section,
if necessary, in the tenth year following the date of entry
into force of this Agreement.

36

9. A written notice referred to in paragraphs 1 and 2 andany other communication between the Parties pursuant tothis Section shall be done in the English or Japanese
language.
Article 2.16
Compensation
1. A Party proposing to apply or extend a bilateralsafeguard measure shall provide to the other Party mutuallyagreed adequate means of trade compensation in the form ofconcessions of customs duties which are substantiallyequivalent to the value of the additional customs duties
expected to result from the bilateral safeguard measure.
2. If the Parties are unable to agree on the compensation
within 30 days after the commencement of the consultations
pursuant to paragraph 3 of Article 2.15, the Party against
whose originating good the bilateral safeguard measure isapplied shall be free to suspend the application ofconcessions of customs duties under this Agreement, which
are substantially equivalent to the bilateral safeguard
measure. The Party exercising the right of suspension may
suspend the application of concessions of customs duties
only for the minimum period necessary to achieve thesubstantially equivalent effects and only while thebilateral safeguard measure is maintained.
3. The Party exercising the right of suspension provided
for in paragraph 2 shall notify the other Party, in writing,at least 30 days before suspending the application ofconcessions.

37Article 2.17
Provisional Bilateral Safeguard Measures
1. In critical circumstances, where delay would cause
damage which would be difficult to repair, a Party may takea provisional bilateral safeguard measure, which shall takethe form of the measure set out in subparagraph 2(a) or (b)of Article 2.13, pursuant to a preliminary determinationthat there is clear evidence that increased imports of an
originating good of the other Party as a result of theelimination or reduction of a customs duty in accordancewith Article 2.4 have caused or are threatening to cause
serious injury to a domestic industry.
2. A Party shall deliver a written notice to the otherParty prior to applying a provisional bilateral safeguard
measure. Consultations between the Parties on theapplication of the provisional bilateral safeguard measure
shall be initiated immediately after the provisional
bilateral safeguard measure is applied.
3. The duration of a provisional bilateral safeguard
measure shall not exceed 200 days. During that period, thepertinent requirements of Articles 2.14 and 2.15 shall be
met. The duration of the provisional bilateral safeguard
measure shall be counted as a part of the period referred
to in paragraph 4 of Article 2.15.
4. Paragraph 7 of Article 2.15 shall be applied mutatis
mutandis to a provisional bilateral safeguard measure. The
customs duty imposed as a result of the provisional
bilateral safeguard measure shall be refunded if thesubsequent investigation referred to in paragraph 1 of
Article 2.14 does not determine that increased imports ofan originating good of the other Party have caused or
threatened to cause serious injury to a domestic industry.

38

Article 2.18
Special Safeguard Measures on Specific Agricultural Goods
1. A Party may apply a special safeguard measure on
specific originating agricultural goods classified under
the tariff lines indicated with “PS*” or “PS**” in that
Party’s Schedule in Annex 1 (Schedules in Relation to
Article 2.4 (Elimination or Reduction of Customs Duties)),hereinafter referred to as “special safeguard measure”,
only under the conditions set out in that Party’s Schedulein Annex 1 (Schedules in Relation to Article 2.4(Elimination or Reduction of Customs Duties)).
2. In proposing to apply a special safeguard measure, aParty may, in lieu of paragraph 2 of Article 2.13, increase
the rate of customs duty on the originating good to a level
not to exceed the lesser of:(a)the most-favoured-nation applied rate of customs
duty in effect at the time the special safeguard
measure is applied;(b)

the most-favoured-nation applied rate of customs
duty in effect on the day immediately preceding
the date of entry into force of this Agreement;
and

(c)

the Base Rate set out in that Party’s Schedule inAnnex 1 (Schedules in Relation to Article 2.4(Elimination or Reduction of Customs Duties)).

3. The applied special safeguard measure shall only bemaintained until the end of the year in which it has been
imposed.
Note: For the purposes of this paragraph, the term
“year” means the twelve-month period which starts
on 1 April of that year.
4. Neither Party shall apply or maintain a special
safeguard measure under this Article and at the same time
apply or maintain a bilateral safeguard measure, aprovisional bilateral safeguard measure, or a measureapplied pursuant to Article XIX of the GATT 1994 and theAgreement on Safeguards, on the same goods.

39

5. Provisions on special safeguard measures shall be
subject to review in the tenth year following entry into
force of this Agreement, or a year on which the Parties
otherwise agree, whichever comes first. The review shallproceed with a view to improving market access for the
specific originating agricultural goods referred to inparagraph 1, through, for example, such measures asincreasing the trigger level as set out in paragraph 3 ofSection 1 (Notes for Schedule of Japan) of Part 3 ofAnnex 1 (Schedules in Relation to Article 2.4 (Elimination
or Reduction of Customs Duties)), reducing the applied
customs duties on those goods, or if market conditions
allow, terminating the special safeguard measure.
Article 2.19
Relation to Safeguard Measures under the WTO Agreement
1. Nothing in this Chapter shall prevent a Party fromapplying safeguard measures to an originating good of theother Party in accordance with:(a)

Article XIX of the GATT 1994 and the Agreement on
Safeguards; or(b)Article 5 of the Agreement on Agriculture.

2. A Party shall not apply a bilateral safeguard measure
or a provisional bilateral safeguard measure under thisSection on a good that is subject to a measure that the
Party has applied pursuant to Article XIX of the GATT 1994
and the Agreement on Safeguards, or Article 5 of theAgreement on Agriculture, nor shall a Party continue tomaintain a bilateral safeguard measure or a provisional
bilateral safeguard measure on a good that becomes subject
to a measure that the Party applies pursuant to Article XIXof the GATT 1994 and the Agreement on Safeguards orArticle 5 of the Agreement on Agriculture.

40

3. The period of application of a bilateral safeguard
measure referred to in this Section shall not beinterrupted by a Party’s non-application of the bilateralsafeguard measure in accordance with paragraph 2. That
Party may resume the application of the bilateral safeguard
measure to imports of the originating good upon thetermination of the safeguard measures applied in accordancewith subparagraph 1(a) or (b), up to the remaining periodof the bilateral safeguard measure.
SECTION 3
OTHER PROVISIONS
Article 2.20
Reviews of Market Access and Protection of Competitiveness1. For the purposes of Article 2.4, treatment oforiginating goods classified under the tariff lines
indicated with “S” in Column 4 of the Schedule in Section 2of a Party’s Schedule to Annex 1 (Schedules in Relation to
Article 2.4 (Elimination or Reduction of Customs Duties)),shall be subject to review by the Parties in the fifth year
following the date of entry into force of this Agreement ora year on which the Parties otherwise agree, whichevercomes first. The review shall proceed with a view toimproving market access conditions through, for example,
such measures as faster reduction and/or elimination ofcustom duties, streamlining tendering processes andincreasing quota quantities, as well as addressing issues
related to levies.
2. The Parties shall also conduct a review if there is asignificant change to the competitiveness in the Japanesemarket of such originating good designated in paragraph 1
as a result of preferential market access being granted by
Japan to a non-Party based on an international agreementwith that non-Party, with a view to providing equivalenttreatment to the originating good of Australia. The Parties
shall commence such a review within three months following
the date of entry into force of the international agreementwith the non-Party and will conduct the review with the aimof concluding it within six months following the same date.

41

Article 2.21
Sub-Committee on Trade in Goods
1. For the purposes of the effective implementation andoperation of this Chapter, the Parties hereby establish a
Sub-Committee on Trade in Goods (hereinafter referred to inthis Article as “the Sub-Committee”).
2.

The functions of the Sub-Committee shall be:(a)reviewing and monitoring the implementation andoperation of this Chapter;(b)

discussing any issues relating to the Chapter,
including:(i)

promoting trade in goods between theParties, including through consultations
on further liberalisation of customs
duties and accelerating tariffelimination under this Agreement;(ii)

addressing tariff and non-tariff measures
to trade in goods between the Parties;
and

(iii)

addressing issues relating to eachParty’s administration of its tariff ratequotas, including to promote transparency
in its administration;(c)reporting the findings of the Sub-Committee to
the Joint Committee; and(d)carrying out other functions which may bedelegated by the Joint Committee.

3. The Sub-Committee shall review non-tariff measures,
raised by either Party for the purposes of considering
approaches that may facilitate trade between the Parties.
The Sub-Committee shall, if necessary, report the findings
through such a review to the Joint Committee.
4. The Sub-Committee shall be composed of and co-chairedby representatives of the Governments of the Parties.

42

5. The Sub-Committee shall meet at such venues and times
and by such means as may be agreed by the Parties.
Article 2.22
Amendment of Annex 1
1. Without prejudice to the legal procedures of each Party
with respect to the conclusion and amendment ofinternational agreements, amendments relating to Annex 1(Schedules in Relation to Article 2.4 (Elimination or
Reduction of Customs Duties)) which are made to give effectto amendments of the Harmonized System and which include nochange to the rates of customs duty to be applied to theoriginating goods of the other Party in accordance with
Annex 1 (Schedules in Relation to Article 2.4 (Elimination
or Reduction of Customs Duties)) may be made by diplomatic
notes exchanged between the Governments of the Parties.
2. Any amendment pursuant to paragraph 1 shall enter into
force on the date to be agreed by the Parties.
Article 2.23
Operational Procedures
On the date of entry into force of this Agreement, theJoint Committee shall adopt Operational Procedures thatprovide detailed regulations pursuant to which the customs
administrations, the competent governmental authorities andother authorised bodies of the Parties implement theirfunctions in relation to the application of tariff ratequotas and other relevant issues.

43CHAPTER 3
RULES OF ORIGIN
Article 3.1
Definitions
For the purposes of this Chapter:(a)the term “authorised body” means a competent
governmental authority or other entity that is
responsible for the issuing of a Certificate ofOrigin referred to in paragraph 1 of Article
3.15;
Note: In the case of Japan:

(b)

(i)

the authorised body is the Ministry of
Economy, Trade and Industry, or its
successor; and(ii)

the Ministry of Economy, Trade andIndustry, as the authorised body of Japan,
may designate other certification bodies
for the issuing of a Certificate ofOrigin referred to in paragraph 1 of
Article 3.15 (hereinafter referred to as“other certification bodies”).

the term “factory ships of the Party” or “vesselsof the Party” respectively means factory ships orvessels which:(i)are registered in the Party;(ii)

sail under the flag of the Party; and(iii)

meet one of the following conditions:(A)they are at least 50 per cent ownedby the nationals of the Parties;(B)

they are owned by a juridical
person which has its head office
and its principal place of businessin the Party; or

44

(C)

they are authorised by theGovernment of the Party to operate
under a bare boat charter contract
only in the Area of the Party;(c)the term “fungible goods” or “fungible materials”
respectively means goods or materials that areinterchangeable as a result of being of the samekind and commercial quality, possessing the same
technical and physical characteristics, and whichcannot be distinguished from one another fororigin purposes by virtue of any markings or merevisual examination;(d)the term “Generally Accepted Accounting
Principles” means the recognised consensus or
substantial authoritative support within a Party
at a particular time as to which economic
resources and obligations should be recorded asassets and liabilities, which changes in assets
and liabilities should be recorded, how theassets and liabilities and changes in them shouldbe measured, what information should be disclosed
and how it should be disclosed, and which
financial statements should be prepared. Thesestandards may be broad guidelines of generalapplication as well as detailed practices andprocedures;(e)the term “importer” means a person who imports agood into the importing Party;(f)the term “indirect materials” means goods used in
the production, testing or inspection of anothergood but not physically incorporated into thegood, or goods used in the maintenance ofbuildings or the operation of equipment
associated with the production of another good,including:(i)

fuel and energy;(ii)

tools, dies and moulds;(iii)

spare parts and goods used in themaintenance of equipment and buildings;

45

(iv)

lubricants, greases, compounding
materials and other goods used in
production or used to operate equipment
and buildings;(v)

gloves, glasses, footwear, clothing,safety equipment and supplies;(vi)

equipment, devices and supplies used fortesting or inspection;(vii)

catalysts and solvents; and(viii)

any other goods that are not incorporated
into another good but whose use in the
production of the good can reasonably bedemonstrated to be a part of that
production;(g)

the term “material” means a good that is used in
the production of another good;(h)the term “originating material” means a material
that qualifies as originating in accordance withthe provisions of this Chapter;(i)the term “packing materials and containers fortransportation and shipment” means goods that areused to protect a good during transportation,other than packing materials and containers forretail sale referred to in Article 3.13;(j)the term “preferential tariff treatment” means
the application of customs duties to originating
goods in accordance with paragraph 1 of Article
2.4 (Trade in Goods - Elimination or Reduction ofCustoms Duties); and(k)the term “production” means a method of obtaining
goods including manufacturing, assembling,processing, raising, growing, breeding, mining,
extracting, harvesting, fishing, trapping,gathering, collecting, hunting and capturing.

46

Article 3.2
Originating Goods
For the purposes of this Agreement, a good shallqualify as an originating good of a Party if it:(a)is wholly obtained in the Party, as provided forin Article 3.3;(b)is produced entirely in the Party exclusively
from originating materials of the Party;(c)satisfies the requirements of Article 3.4 as aresult of processes performed entirely in one orboth Parties by one or more producers, and thelast process of production of the good, otherthan the operations provided for in Article 3.7,
was performed in the exporting Party; or(d)otherwise qualifies as an originating good under
this Chapter,and meets all other applicable requirements of this Chapter.
Article 3.3
Wholly Obtained Goods
For the purposes of subparagraph (a) of Article 3.2,
the following goods shall be considered as being wholly
obtained in a Party:(a)live animals born and raised in the Area of theParty, excluding the sea outside the territorial
sea of the Party;(b)animals obtained from hunting, trapping, fishing,gathering or capturing in the Area of the Party,
excluding the sea outside the territorial sea of
the Party;(c)goods obtained from live animals in the Area of
the Party;(d)plants, fungi and algae, harvested, picked orgathered in the Area of the Party;

47

(e)

minerals and other naturally occurring substances,
not included in subparagraphs (a) through (d),extracted or taken from the Area of the Party,
excluding the seabed or subsoil beneath theseabed outside the territorial sea of the Party;(f)goods of sea-fishing and other goods taken by
vessels of the Party from the sea outside theterritorial sea of the Parties;(g)goods produced on board factory ships of theParty from the goods referred to in subparagraph
(f);

(h)

goods taken by the Party or a person of the Party
from the seabed or subsoil beneath the seabedoutside the territorial sea of the Party,
provided that the Party has rights to exploit
such seabed or subsoil in accordance withinternational law;(i)

articles collected in the Party which can nolonger perform their original purpose nor arecapable of being restored or repaired and which
are fit only for disposal or for the recovery of
raw materials;(j)scrap and waste derived from manufacturing orprocessing operations or from consumption in the
Party and fit only for disposal or for therecovery of raw materials;(k)

raw materials recovered in the Party fromarticles which can no longer perform their
original purpose nor are capable of being
restored or repaired; and(l)goods obtained or produced in the Area of theParty exclusively from the goods referred to in
subparagraphs (a) through (k).

48

Article 3.4
Goods Produced Using Non-originating Materials
1. For the purposes of subparagraph (c) of Article 3.2, agood shall qualify as an originating good of a Party if itsatisfies the applicable product specific rule set out inAnnex 2 (Product Specific Rules).
2. For the purposes of paragraph 1, the rule requiringthat the materials used have undergone a change in tariffclassification or a specific manufacturing or processing
operation, shall apply only to non-originating materials.
3. A good that does not undergo the required change intariff classification or a specific manufacturing orprocessing operation shall be considered as an originating
good of a Party if:(a)in the case of a good other than those specified
in subparagraph (b), the total value of
non-originating materials used in the productionof the good that have not undergone the requiredchange in tariff classification or a specificmanufacturing or processing operation does notexceed 10 per cent of the F.O.B.; or(b)in the case of a good classified under Chapters
50 through 63 of the Harmonized System, theweight of all non-originating materials used in
the production of the good that have notundergone the required change in tariffclassification does not exceed 10 per cent of thetotal weight of the good,

provided that it meets all other applicable criteria set
out in this Chapter for qualifying as an originating good.
4. Paragraph 3 shall not apply to a good provided for in
Chapters 1 through 24 of the Harmonized System, except
where the non-originating material used in the productionof the good is provided for in a different subheading than
the good for which origin is being determined under this
Article.

49

5. The value of non-originating materials referred to inparagraph 3 shall, however, be included in calculating thevalue of non-originating materials used in the productionof the good.
Article 3.5
Calculation of Qualifying Value Content
1. For the purposes of paragraph 1 of Article 3.4, theproduct specific rules set out in Annex 2 (Product Specific
Rules) using the value-added method require that thequalifying value content of a good, calculated inaccordance with paragraph 2, is not less than thepercentage specified by the rule for the good.
2. For the purposes of calculating the qualifying value
content of a good, the following formula shall be applied:
F.O.B. – V.N.M.
Q.V.C. = ---------------------- x 100
F.O.B.
where:
Q.V.C. is the qualifying value content of a good,
expressed as a percentage;
F.O.B. is, except as provided for in paragraph 3, thefree-on-board value of a good payable by the buyer ofthe good to the seller of the good, regardless of themode of shipment, not including any internal excise
taxes reduced, exempted, or repaid when the good isexported; andV.N.M. is the value of non-originating materials usedin the production of a good.
3.

F.O.B. referred to in paragraph 2 shall be the value:(a)adjusted to the first ascertainable price paid
for a good from the buyer to the producer of thegood or determined in accordance with Articles 1through 8 of the Agreement on Customs Valuation,
if there is free-on-board value of the good, but
it is unknown and cannot be ascertained; or

50

(b)

determined in accordance with Articles 1 through8 of the Agreement on Customs Valuation, if there
is no free-on-board value of a good.

4. For the purposes of paragraph 2, the value of anon-originating material used in the production of a goodin a Party:(a)shall be determined in accordance with theAgreement on Customs Valuation, and shall include
freight, insurance where appropriate, packing andall the other costs incurred in transporting thematerial to the importation port in the Party
where the producer of the good is located; or(b)if such value is unknown and cannot be
ascertained, shall be the first ascertainable
price paid for the material in the Party, but may
exclude all the costs incurred in the Party intransporting the material from the warehouse of
the supplier of the material to the place where
the producer is located such as freight,
insurance and packing as well as any other known
and ascertainable cost incurred in the Party.

5. For the purposes of paragraph 2, the value of
non-originating materials of a good shall not include thevalue of non-originating materials used in the productionof originating materials of the Party which are used in the
production of the good.
6. For the purposes of paragraph 2, the value of
non-originating material produced in either Party may belimited to the value of materials contained therein thatare not otherwise qualified as originating materials ofeither Party.
7. Paragraphs 5 and 6 may apply in calculating the valueof any materials contained in a good as long as the
documentary evidence of the value referred to therein isavailable.
8. For the purposes of subparagraph 3(b) or 4(a), in
determining the value of a good or non-originating material,
the Agreement on Customs Valuation shall apply mutatis
mutandis to domestic acquisition of the good or the nonoriginating material including domestic transactions.

51

Article 3.6
Accumulation
For the purposes of determining whether a goodqualifies as an originating good of a Party, an originating
good of the other Party which is used as a material in the
production of the good in the former Party may beconsidered to be an originating material of the former
Party.
Article 3.7
Non-Qualifying Operations
1. A good shall not be considered to be an originating
good of the exporting Party merely by reason of:(a)operations to ensure the preservation of products
in good condition during transport and storage(such as drying, freezing, keeping in brine) andother similar operations;(b)changes of packaging and breaking up and assemblyof packages;(c)disassembly;(d)placing in bottles, cases, boxes and other simple
packaging operations;(e)collection of parts and components classified asa good in accordance with Rule 2(a) of theGeneral Rules for the Interpretation of theHarmonized System;(f)mere making-up of sets of articles;(g)mere reclassification of goods without any
physical change; or(h)any combination of operations referred to in
subparagraphs (a) through (g).

2. Paragraph 1 shall prevail over the product specificrules set out in Annex 2 (Product Specific Rules).

52Article 3.8
Consignment
A good shall not be considered to be an originating
good if the good:(a)undergoes subsequent production or any otheroperation outside the Area of the exporting Party,
other than repacking and relabelling for the
purpose of satisfying the requirements of theimporting Party, splitting up of the consignment,
unloading, reloading, storing or any otheroperation necessary to preserve it in goodcondition or to transport the good to theimporting Party during its transhipment andtemporary storage; or(b)does not remain under customs control of one ormore non-Parties while it is in those non-Parties.
Article 3.9
Unassembled or Disassembled Goods

1. Where a good satisfies the requirements of the relevant
provisions of Articles 3.2 through 3.7 and is imported intoa Party from the other Party in an unassembled ordisassembled form but is classified as an assembled good in
accordance with Rule 2(a) of the General Rules for theInterpretation of the Harmonized System, such a good shallbe considered to be an originating good of the other Party.
2. A good assembled in a Party from unassembled ordisassembled materials, which were imported into the Party
and classified as an assembled good in accordance with
Rule 2(a) of the General Rules for the Interpretation of
the Harmonized System, shall be considered as an
originating good of the Party, provided that the good would
have satisfied the applicable requirements of the relevant
provisions of Articles 3.2 through 3.7 had each of the nonoriginating materials among the unassembled or disassembled
materials been imported into the Party separately and notin an unassembled or disassembled form.

53Article 3.10
Fungible Goods and Materials
1. For the purposes of determining whether a goodqualifies as an originating good of a Party, where fungible
materials consisting of originating materials of the Party
and non-originating materials that are commingled in an
inventory are used in the production of the good, theorigin of the materials may be determined pursuant to an
inventory management method recognised in the Generally
Accepted Accounting Principles in the Party.
2. Where fungible goods consisting of originating goods ofa Party and non-originating goods are commingled in an
inventory and, prior to exportation do not undergo any
production process or any operation in the Party where they
were commingled other than unloading, reloading or any
other operation to preserve them in good condition, theorigin of the good may be determined pursuant to an
inventory management method recognised in the Generally
Accepted Accounting Principles in the Party.
Article 3.11
Indirect Materials
Indirect materials used in the production of a goodshall be treated as originating materials of the Party
where the good is produced.
Article 3.12
Accessories, Spare Parts and Tools
1. In determining whether all the non-originating
materials used in the production of a good undergo theapplicable change in tariff classification or a specificmanufacturing or processing operation set out in Annex 2(Product Specific Rules), accessories, spare parts or tools
delivered with the good that form part of the good’s
standard accessories, spare parts or tools, shall be
disregarded, provided that:(a)the accessories, spare parts or tools are notinvoiced separately from the good, whether or notthey are separately described in the invoice; and

54

(b)

the quantities and value of the accessories,
spare parts or tools are customary for the good.

2. If a good is subject to a qualifying value content
requirement, the value of the accessories, spare parts ortools shall be taken into account as the value oforiginating materials or non-originating materials, as thecase may be, in calculating the qualifying value content of
the good.
3. Where accessories, spare parts or tools are notcustomary for the good or are invoiced separately from thegood, they shall be treated as separate goods for the
purpose of origin determination.
Article 3.13
Packing Materials and Containers
1. Packing materials and containers for transportation andshipment of a good shall be disregarded in determining theorigin of any good.
2. Packing materials and containers in which a good ispackaged for retail sale, when classified together with thegood, shall be disregarded in determining whether all of
the non-originating materials used in the production of thegood have met the applicable change in tariffclassification requirements set out in Annex 2(ProductSpecific Rules).
3. If a good is subject to a qualifying value content
requirement, the packing materials and containers in which
the good is packaged for retail sale shall be taken into
account as originating or non-originating materials, as thecase may be, in calculating the qualifying value content of
the good.
Article 3.14
Documentary Evidence of Origin
For the purposes of this Chapter, the following
documents shall be considered to be Documentary Evidence ofOrigin:55

(a)a Certificate of Origin referred to in Article
3.15; or(b)an origin certification document referred to in
Article 3.16.
Article 3.15
Certificate of Origin

1. A Certificate of Origin shall be issued by anauthorised body or other certification bodies of theexporting Party, following a written application submitted
by an exporter, by a producer or, under the exporter’s orproducer’s responsibility, by their authorised
representative located in the exporting Party.
2.

The Certificate of Origin shall:(a)specify that the goods described therein are
originating goods;(b)be made in respect of one or more goods and may
include a variety of goods;(c)be in a printed format or such other medium
agreed by the Parties;(d)contain the data elements set out in Annex 3(Data Elements for Documentary Evidence ofOrigin);(e)remain valid for one year from the date on which
it was issued; and(f)be applicable to a single importation, unless theParties otherwise agree.

3. Where an exporter in a Party is not the producer of thegood, the exporter may apply for a Certificate of Origin on
the basis of:(a)its knowledge that the good qualifies as an
originating good based on the information
provided by the producer;

56

(b)

a written or electronic declaration or statementthat the good qualifies as an originating good,
provided by the producer; or(c)a written or electronic declaration or statementthat the good qualifies as an originating good,voluntarily provided by the producer of the good
directly to the authorised body or othercertification bodies of the exporting Party on
request of the exporter.

4. Each Party shall provide that its authorised bodies orother certification bodies carry out proper examination ofeach application for a Certificate of Origin to ensure
that:
(a)

goods described therein are originating goods;
and

(b)

the data to be contained in the Certificate ofOrigin corresponds to that in supporting
documents submitted.

5. A Certificate of Origin which is submitted to thecustoms administration of the importing Party after its
expiration date may be accepted, in accordance with thelaws and regulations or administrative procedures of theimporting Party, when failure to observe the time-limit isdue to force majeure or other valid causes beyond thecontrol of the exporter, producer or importer.
6. On entry into force of this Agreement, each Party shallprovide the other Party with a sample format of a
Certificate of Origin, the names, addresses, specimen
signatures of representatives, and impressions of thestamps or official seals and other details of its
authorised bodies or other certification bodies that theParties may agree. Any subsequent change shall be promptly
notified.

57Article 3.16
Origin Certification Document
1. An origin certification document referred to in
subparagraph (b) of Article 3.14 may be completed, in
accordance with this Article, by an importer, by anexporter, or by a producer of the good on the basis of:

2.

(a)

the importer’s, exporter’s or producer’s
information demonstrating that the good is an
originating good;(b)in the case of an origin certification documentcompleted by an importer, reasonable reliance on
the exporter’s or, if the exporter is not a
producer of the good, producer’s written or
electronic declaration or statement that the good
is an originating good; or(c)in the case of an origin certification documentcompleted by an exporter, reasonable reliance on,
if the exporter is not the producer of the good,
the producer’s written or electronic declaration
or statement that the good is an originating good.

An origin certification document shall:(a)specify that the goods described therein are
originating goods;(b)be made in respect of one or more goods and may
include a variety of goods;(c)be in a print format or an electronic format;(d)contain the data elements set out in Annex 3(Data Elements for Documentary Evidence ofOrigin);(e)remain valid for one year from the date on which
it was completed; and(f)be applicable to a single importation, unless theParties otherwise agree.

3. An origin certification document which is submitted tothe customs administration of the importing Party after its

58expiration date may be accepted, in accordance with thelaws and regulations or administrative procedures of theimporting Party, when failure to observe the time-limit isdue to force majeure or other valid causes beyond thecontrol of the exporter, producer or importer.
4. On entry into force of this Agreement, each Party shallprovide the other Party with a sample format of an origin
certification document. Any subsequent change shall bepromptly notified.
Article 3.17
Claim for Preferential Tariff Treatment
1. A claim for preferential tariff treatment shall besupported by Documentary Evidence of Origin.
2. Unless otherwise provided for in this Chapter, theimporting Party shall grant preferential tariff treatment
to a good imported from the exporting Party, provided that:(a)the importer requests preferential tariff
treatment at the time of importation;(b)

the good qualifies as an originating good of theexporting Party; and(c)the importer provides, on request of the customs
administration of the importing Party,
Documentary Evidence of Origin and, whereappropriate, other evidence that the goodqualifies as an originating good, in accordancewith the laws and regulations of the importing
Party.

59

Note 1: Without prejudice to the authority of thecustoms administration of the importing Party
to require the importer to provide the originalof the Certificate of Origin, for the purposesof claiming preferential tariff treatment, theimporter may present a copy of the Certificateof Origin on request of the customs
administration of the importing Party, provided
that the original of the Certificate of Origin
is in possession of the importer.
Note 2: Without prejudice to the authority of thecustoms administration of the importing Party
to require the importer to provide the originalof the origin certification document, for the
purposes of claiming preferential tariff
treatment, the importer may present a copy ofthe origin certification document on request of
the customs administration of the importing
Party.
3. An importer should promptly make a corrected customs
import declaration in a manner required by the customs
administration of the importing Party and pay any duties
owing where the importer has reason to believe that theDocumentary Evidence of Origin on which a claim was based
contains information that is not correct.
4. Where an originating good of the exporting Party isimported through one or more non-Parties, the importing
Party may require importers that claim preferential tariff
treatment for the good to submit evidence that the goodmeets the requirements for an originating good specified in
Article 3.8 in accordance with the applicable laws andregulations of the importing Party.
5. Each Party shall provide that the importer may, in
accordance with the laws and regulations of the importing
Party, apply for:(a)in the case of Australia, where the importer does
not claim preferential tariff treatment at thetime of importation of the good, a refund of any
excess customs duties paid as a result of thegood not having been granted preferential tariff
treatment, provided that the requirements in
subparagraphs 2(b) and (c) are met; or

60

(b)

in the case of Japan, where the importer does nothave Documentary Evidence of Origin in its
possession at the time of importation of an
originating good, the temporary deferment of thepresentation of Documentary Evidence of Origin bypaying the deposit for preferential tariff
treatment, which will be released upon thepresentation of Documentary Evidence of Origin to
the customs administration of the importing Party.
Article 3.18
Waiver of Documentary Evidence of Origin

Each Party shall provide that Documentary Evidence ofOrigin shall not be required for:(a)an importation of a good whose customs value does
not exceed, in the case of Australia, 1,000
Australian Dollars or, in the case of Japan,
100,000 Yen, or such amount as each Party may
establish; or(b)an importation of a good for which the importing
Party has waived the requirement for Documentary
Evidence of Origin,provided that the importation does not form part of aseries of importations that may reasonably be considered tohave been undertaken or arranged for the purpose of
avoiding the Documentary Evidence of Origin requirements ofArticles 3.15, 3.16 and 3.17.
Article 3.19
Measures Regarding an Erroneous or False Documentary
Evidence of Origin
Each Party shall establish or maintain, in accordancewith its laws and regulations, appropriate measures toprevent an erroneous or false Documentary Evidence ofOrigin from being used or circulated.

61

Article 3.20
Record-Keeping Requirements
1.

Each Party shall provide that:(a)an exporter or a producer that has been issued a
Certificate of Origin or completed an origin
certification document or provided a written or
electronic declaration or statement referred toin subparagraph 3(b) or (c) of Article 3.15 or in
subparagraph 1(b) or (c) of Article 3.16, shallmaintain, for five years, in accordance with
relevant laws and regulations of the exporting
Party, all records necessary to demonstrate thatthe good for which the Documentary Evidence ofOrigin was issued or completed was an originating
good;

(b)

an importer claiming preferential tariff
treatment:(i)that is supported by a Certificate ofOrigin or an origin certification
document completed by an exporter or a
producer, shall maintain, for a periodrequired under relevant laws andregulations of the importing Party, such
documentation, including an original or
copy of the Certificate of Origin or an
original or copy of the origin
certification document, as the importing
Party may require relating to theimportation of the good; or(ii)that is supported by an origin
certification document completed by theimporter, shall maintain, for a periodrequired under relevant laws andregulations of the importing Party, such
documentation, including an original or
copy of the origin certification document
and all other records necessary todemonstrate that the good for which theorigin certification document wascompleted was an originating good, as theimporting Party may require relating to
the importation of the good; and

62

(c)

an authorised body or other certification bodiesof the exporting Party shall maintain, for five
years, in accordance with relevant laws,
regulations or accreditation requirements of theexporting Party, all relevant documents
pertaining to a Certificate of Origin.

2. The records to be kept in accordance with this Article
may include electronic records.
Article 3.21
Origin Verification
1. In order to ensure the proper application of this
Chapter, the Parties shall, subject to available resources,
assist each other to carry out verification of theinformation related to Documentary Evidence of Origin, in
accordance with this Agreement and their respective laws
and regulations.
2. For the purposes of determining whether a good imported
into one Party from the other Party qualifies as an
originating good, the customs administration of theimporting Party may conduct a verification action by meansof:(a)written requests for information from theimporter;(b)written requests to the authorised body or
customs administration of the exporting Party toverify the validity of Documentary Evidence ofOrigin subject to available resources of theexporting Party;(c)written requests for information from theexporter or producer referred to in
subparagraph 1(a) of Article 3.20 in theexporting Party; or(d)verification visits to the premises of theexporter or producer referred to in
subparagraph 1(a) of Article 3.20 in theexporting Party in accordance with Article 3.22.

63

3. For the purposes of subparagraphs 2(b) and (c), thecustoms administration of the importing Party shall allow
the exporter, producer, authorised body or customs
administration of the exporting Party a period of 45 days
from the date of receipt of the written request to respondor any other time period agreed upon by the Parties.
4. The customs administration of the importing Party shallendeavour to complete any action under paragraph 2 toverify eligibility for preferential tariff treatment within
six months. Upon the completion of the action underparagraph 2, the customs administration of the importing
Party shall provide written notification of its decision as
well as the legal basis and findings of fact on which thedecision was made to:(a)where a written request for information undersubparagraph 2(a), (b) or (c) was made, theimporter, exporter, producer, authorised body or
customs administration of the exporting Party who
was requested to provide information; and(b)where a verification visit under subparagraph2(d) was undertaken, the exporting Party and theexporter and the producer whose premises werevisited.
Article 3.22
Verification Visit

1. A verification visit referred to in subparagraph 2(d)of Article 3.21 shall be conducted under the conditions set
out by the exporting Party.
2. Prior to the verification visit referred to inparagraph 1:(a)the importing Party shall provide a request to
the exporting Party in writing on theverification visit to the premises of theexporter or producer at least 40 days in advanceof the proposed date of the visit; and

64

(b)

the exporting Party shall respond to theimporting Party in writing on whether therequested verification visit is accepted or
refused, within 30 days from the receipt by theexporting Party of the request referred to in
subparagraph (a). The exporting Party shallrequest the written consent of the exporter or
producer whose premises are to be visited.

3. The written request referred to in subparagraph 2(a)shall include:(a)the identity of the customs administration
issuing the request;(b)

the name of the exporter or producer to whom therequest is addressed;(c)the date on which the written request is made;(d)the proposed date and place of the visit;(e)the objective and scope of the requested visit,
including specific reference to the good subject
to verification referred to in the Documentary
Evidence of Origin; and(f)the names and titles of the officials of thecustoms administration of the importing Party who
will participate in the visit.
Article 3.23
Denial of Preferential Tariff Treatment

1. The importing Party may deny a claim for preferential
tariff treatment where:(a)the good does not meet the requirements of this
Chapter;(b)

the exporter, producer or importer of the good
fails or has failed to comply with any of therelevant requirements for obtaining preferential
tariff treatment;

65

(c)

the exporting Party fails to respond to theimporting Party in writing on the requested
verification visit in accordance with
subparagraph 2(b) of Article 3.22, or provides a
written response indicating that the requested
verification visit has been refused;(d)in the case that a claim for preferential tariff
treatment is supported by a Certificate of Origin
or by an origin certification document completedby an exporter or producer, the importer and,either one of the exporter, producer orauthorised body of the exporting Party fails toprovide sufficient information requested by thecustoms administration of the importing Party inaccordance with Article 3.21 which demonstrates
that the good is an originating good; or(e)in the case that a claim for preferential tariff
treatment is supported by an origin certification
document completed by the importer, theinformation provided to the customs
administration of the importing Party inaccordance with subparagraph 2(a) of Article 3.21
is not sufficient to prove that the goodqualifies as an originating good.

2. The importing Party may suspend or deny the applicationof preferential tariff treatment to a good that is the
subject of an origin verification action under Article 3.21
for the duration of that action. However, the suspension ofpreferential tariff treatment shall not be a reason to stop
the release of the good, provided any applicable deposit,
fees, charges or duties are paid.
3. The importing Party may suspend or deny the applicationof preferential tariff treatment on any subsequent importof a good where the relevant authority had alreadydetermined that an identical good from the same producer
was not eligible for such treatment, until it isdemonstrated that the good complies with the provisions
under this Chapter.

66

Article 3.24
Non-Party Invoices
The customs administration of the importing Party shallnot reject Documentary Evidence of Origin only for thereason that the invoice was issued in a non-Party.
Article 3.25
Confidentiality
1. Each Party shall maintain, in accordance with its laws
and regulations, the confidentiality of information
provided to it as confidential pursuant to this Chapter,and shall protect that information from disclosure.
2. Information obtained by the customs administration of
the importing Party pursuant to this Chapter:(a)may only be used by such authority for the
purposes of this Chapter; and(b)shall not be used by the importing Party forpresentation in criminal proceedings carried out
by a court or a judge, unless such information
was provided for use in criminal proceedings onrequest of the importing Party, throughdiplomatic channels or other channels establishedin accordance with the laws and regulations of
the exporting Party.

3. This Article shall not preclude the use or disclosureof information to the extent such use or disclosure isrequired by the laws and regulations of the importing Party
receiving the information. The importing Party shall,wherever possible, give advance notice of any suchdisclosure to the exporting Party.
Article 3.26
Penalties
Each Party shall adopt or maintain appropriate
penalties or other measures against violations of its laws
and regulations relating to the provisions of this Chapter.

67

Article 3.27
Transitional Provisions for Goods in Transport or Storage
1. Within four months after the date of entry into forceof this Agreement, or such longer period as allowed by theimporting Party, the customs administration of theimporting Party shall grant preferential tariff treatment
for an originating good of the exporting Party which, on
the date of entry into force of this Agreement:(a)is in the process of being transported from theexporting Party to the importing Party; or(b)

has not been released from customs control,
including from temporary storage in a warehouse
regulated by the customs administration of theimporting Party.

2. For the purpose of paragraph 1, the provisions ofArticle 3.17 shall apply, and for the purpose of this
Article, a Certificate of Origin may be issued
retrospectively.
Article 3.28
Sub-Committee on Rules of Origin
1. For the purposes of the effective implementation andoperation of this Chapter, the Parties hereby establish a
Sub-Committee on Rules of Origin (hereinafter referred toin this Article as “the Sub-Committee”).
2.

The functions of the Sub-Committee shall be:(a)reviewing and making appropriate recommendations,as necessary, to the Joint Committee on:(i)

the implementation and operation of this
Chapter;(ii)

any amendments to Annex 2 (ProductSpecific Rules) including amendments toreflect periodic amendments to theHarmonized System, and to Annex 3 (DataElements for Documentary Evidence ofOrigin), proposed by either Party; and68

(iii)

Chapter 2 of the Implementing Agreement
referred to in Article 1.12 (General
Provisions - Implementing Agreement);(b)

considering any other matter as the Parties may
agree related to this Chapter;(c)reporting the findings of the Sub-Committee to
the Joint Committee; and(d)carrying out other functions as may be delegatedby the Joint Committee.

3. The Sub-Committee shall commence a review of this
Chapter, within one year following entry into force of thisAgreement. This review will focus on improvements to theorigin certification system. The review will also giveconsideration to the inclusion of additional productspecific rules relating to specific manufacturing orprocessing operations and to extending applicable rules togoods exempted from their application at entry into forceof this Agreement. The Sub-Committee will ensure that therules as set out in subsequent agreements to which both
Parties are party are, as appropriate and at the agreementof Parties, incorporated into this Agreement.
4. The Sub-Committee shall be composed of and co-chairedby representatives of the Governments of the Parties.
5. The Sub-Committee shall meet at such venues and times
and by such means as may be agreed by the Parties.
Article 3.29
Amendments to Annexes 2 and 3
1. Without prejudice to the legal procedures of each Party
with respect to the conclusion and amendment ofinternational agreements, amendments relating to:(a)Annex 2 (Product Specific Rules); or(b)

Annex 3 (Data Elements for Documentary Evidenceof Origin),

may be made by diplomatic notes exchanged between the
Governments of the Parties.

69

2. Any amendment pursuant to paragraph 1 shall enter into
force on the date to be agreed by the Parties.

70

CHAPTER 4CUSTOMS PROCEDURES
Article 4.1
Scope
This Chapter shall apply to customs procedures applied
to goods traded between the Parties and shall be
implemented by the Parties in accordance with the laws andregulations of each Party.
Article 4.2
Definitions
For the purposes of this Chapter, the term “customs
laws” means such laws and regulations administered andenforced by the customs administration of each Party
concerning the importation, exportation and transit ofgoods, as they relate to customs duties, charges and othertaxes, or to prohibitions, restrictions and other similar
controls with respect to the movement of controlled goods
across the boundary of the customs territory of each Party.
Article 4.3
Transparency
1. Each Party shall ensure that all relevant informationof general application pertaining to its customs laws isreadily available to any interested person either in printor through the Internet.
2. When information that has been made available must be
revised due to changes in a Party’s customs laws, that
Party shall make the revised information readily available,
sufficiently in advance of the entry into force of thechanges to enable interested persons to take account ofthem, unless advance notice is precluded.

71

3. On request of any interested person of the Parties, aParty shall provide, as quickly and as accurately as
possible, information relating to the specific customs
matters raised by the interested person and pertaining to
its customs laws, and any other pertinent information ofwhich it considers the interested person should be madeaware.
4. Each Party shall designate one or more enquiry points
to answer reasonable enquiries from any interested personof the Parties concerning customs matters and shall makepublicly available, including through the Internet, thenames, addresses and telephone numbers of such enquiry
points.
Article 4.4
Customs Clearance
1. The Parties shall apply their respective customs
procedures in a predictable, consistent, transparent,
impartial and reasonable manner.
2. For prompt customs clearance of goods traded between
the Parties, each Party shall:(a)make use of information and communications
technology;(b)simplify its customs procedures;(c)harmonise its customs procedures, to the extent
possible, with relevant international standards
and recommended practices such as those madeunder the auspices of the Customs Co-operation
Council; and(d)promote cooperation, where appropriate, between
its customs administration and:(i)other national authorities of the Party;(ii)

the trading communities of the Party; and(iii)

the customs administrations of
non-Parties.

72

3. Each Party shall periodically review its customs
procedures with a view to exploring ways of further
facilitating legitimate trade flows between the Parties
while ensuring effective enforcement of its customs laws.
Article 4.5
Advance Rulings
1. The importing Party shall provide for advance rulings
that are issued, prior to the importation of a good of theexporting Party, to importers of the good or theirauthorised agents, or exporters or producers of the good in
the exporting Party or their authorised agents, concerning
the tariff classification, customs valuation and origin of
the good, as well as the qualification of the good as an
originating good of the exporting Party under theprovisions of Chapter 3 (Rules of Origin).
2. Where a written application is made with all thenecessary information and the importing Party has no
reasonable grounds to deny issuance, the importing Party
shall endeavour to issue such a written advance ruling as
referred to in paragraph 1. The importing Party shall adopt
or maintain procedures for issuing advance rulings which
satisfy the requirements specified in the Implementing
Agreement.
3. The advance ruling issued in accordance withparagraph 2 shall remain valid for the period determined by
the importing Party, in accordance with its laws,
regulations and procedures.
4. The importing Party may modify or revoke the advanceruling issued in accordance with paragraph 2 in such cases
as are specified in the Implementing Agreement.
5. The importing Party shall, where appropriate, makepublicly available the advance ruling issued in accordancewith paragraph 2.

73

Article 4.6
Temporary Admission and Goods in Transit
1. Each Party shall continue to facilitate procedures forthe temporary admission of goods traded between the Parties
in accordance with its laws, regulations and international
obligations, including those under the Customs Convention
on the A.T.A. Carnet for the Temporary Admission of Goods,
done at Brussels on 6 December 1961, as amended.
2. Each Party shall continue to facilitate customs
clearance of goods in transit from or to the other Party inaccordance with paragraph 3 of Article V of the GATT 1994.
3. For the purposes of this Article, the term “temporary
admission” means customs procedures under which certain
goods may be brought into a customs territory conditionally,
relieved totally or partially from the payment of customs
duties. Such goods shall be imported for a specific purpose
and intended for re-exportation within a specified period
and without having undergone any change except normal
depreciation due to the use made of them.
Article 4.7
Cooperation and Exchange of Information
1. The Parties shall, within the competence and available
resources of their respective customs administrations,cooperate and exchange information in the field of customs
procedures.
2. Such cooperation and exchange of information shall be
implemented as provided for in the Implementing Agreement.
Article 4.8
Review Process
Each Party shall, in relation to any decision
concerning customs matters taken by the Party, provide
affected parties with easily accessible processes ofadministrative and judicial review. Such review shall be
independent from the official or office making the decision.

74Article 4.9
Sub-Committee on Customs Procedures
1. For the purposes of the effective implementation andoperation of this Chapter, the Parties hereby establish a
Sub-Committee on Customs Procedures (hereinafter referred
to in this Article as “the Sub-Committee”).
2.

The functions of the Sub-Committee shall be:(a)reviewing and monitoring the implementation andoperation of this Chapter;(b)

identifying areas relating to this Chapter to be
improved to facilitate trade between theParties;(c)reporting the findings of the Sub-Committee to
the Joint Committee; and(d)carrying out other functions as may be delegatedby the Joint Committee.

3. The Sub-Committee shall be composed of and co-chairedby representatives of the Governments of the Parties.
4. The Sub-Committee shall meet at such venues and times
and by such means as may be agreed by the Parties.

75

CHAPTER 5SANITARY AND PHYTOSANITARY COOPERATION
Article 5.1
Scope
This Chapter shall apply to all SPS measures of a Party
that may, directly or indirectly, affect trade between theParties.
Article 5.2
Reaffirmation of Rights and Obligations
The Parties reaffirm their rights and obligations under
the SPS Agreement.
Article 5.3
Cooperation
1. The Parties shall give positive consideration tofurther cooperation through:(a)exchanging views and information at a bilaterallevel and in relevant international bodies
engaged in food safety and human, animal or plantlife or health issues; and(b)facilitating the timely exchange of informationon their respective SPS measures.

2. Where a Party makes a notification in accordance with
subparagraph 5(b) or 6(a) of Annex B to the SPS Agreement,
it shall provide a copy of the notification electronicallyto the other Party at the same time as the notification isprovided to the World Trade Organization.

76

Article 5.4
Sub-Committee on Sanitary and Phytosanitary Cooperation
1. For the purposes of the effective implementation andoperation of this Chapter, the Parties hereby establish a
Sub-Committee on Sanitary and Phytosanitary Cooperation(hereinafter referred to in this Chapter as “the SubCommittee”).
2.

The functions of the Sub-Committee shall be:(a)reviewing and monitoring the implementation andoperation of this Chapter;(b)undertaking consultations, including
science-based consultations, to identify andaddress specific issues that may arise from theapplication of SPS measures with the objective ofachieving mutually acceptable solutions;(c)

as appropriate, reporting the findings of the
Sub-Committee to the Joint Committee; and(d)carrying out other functions as may be delegatedby the Joint Committee.

3. The Sub-Committee shall coordinate its activities withthose of the relevant consultative fora of the Parties,
with the objective of avoiding unnecessary duplication andmaximising efficiency of efforts of the Parties on SPS
measures.
4. The Sub-Committee shall be composed of and co-chairedby representatives of the Governments of the Parties withresponsibility for SPS measures.
5. The Sub-Committee shall meet at such venues and times
and by such means as may be agreed by the Parties.
Article 5.5
Chapter Coordinator
1. For the purposes of the effective implementation andoperation of this Chapter, each Party shall designate thefollowing governmental authority as its Chapter
Coordinator:

77

2.

(a)

for Australia, the Department of Agriculture, or
its successor; and(b)

for Japan, the Ministry of Foreign Affairs, or
its successor.

The functions of the Chapter Coordinators shall be:(a)coordinating the work of the Sub-Committee andfacilitating the implementation of this Chapter
and decisions of the Sub-Committee; and(b)answering all reasonable enquiries from the otherParty regarding SPS measures and, as appropriate,
providing the other Party with other relevant
information.

3. The Chapter Coordinators shall communicate with eachother by any agreed method that is appropriate for theefficient and effective discharge of their functions.
Article 5.6
Non-Application of Chapter 19 (Dispute Settlement)
The dispute settlement procedures provided for in
Chapter 19 (Dispute Settlement) shall not apply to this
Chapter.

78

CHAPTER 6TECHNICAL REGULATIONS, STANDARDS AND
CONFORMITY ASSESSMENT PROCEDURES
Article 6.1
Scope
1. This Chapter shall apply to technical regulations,standards and conformity assessment procedures that may,directly or indirectly, affect trade in goods between theParties.
2. This Chapter shall not apply to purchasing
specifications prepared by governmental bodies for
production or consumption requirements of governmental
bodies or to SPS measures.
3. Each Party shall take such reasonable measures as may
be available to it to ensure compliance in theimplementation of the provisions of this Chapter by local
government and non-governmental bodies within its Area.
Article 6.2
Definitions
For the purposes of this Chapter:(a)the term “TBT Agreement” means the Agreement on
Technical Barriers to Trade in Annex 1A to the
WTO Agreement; and(b)the definitions set out in the TBT Agreement
shall apply.
Article 6.3
Reaffirmation of Rights and Obligations

The Parties reaffirm their rights and obligations under
the TBT Agreement.

79

Article 6.4
International Standards, Guides or Recommendations
1. Subject to paragraph 4 of Article 2 and paragraph 4 of
Article 5 of the TBT Agreement, each Party shall use
relevant international standards, guides or recommendations,or their relevant parts, as a basis for its technicalregulations and conformity assessment procedures.
2. Where a Party does not use an international standard,
guide or recommendation referred to in paragraph 1, or
their relevant parts, as a basis for its technicalregulations or conformity assessment procedures, it shall,on request of the other Party, explain the reasons therefor.
3. The Parties shall encourage their respective
standardising bodies to consult and exchange views on
matters under discussion in relevant international orregional bodies that develop standards, guides,
recommendations or policies relevant to this Chapter.
Article 6.5
Technical Regulations
1. In accordance with paragraph 7 of Article 2 of the
TBT Agreement, each Party shall give positive considerationto accepting as equivalent technical regulations of theother Party, even if these regulations differ from its own,
provided that it is satisfied that these regulations
adequately fulfil the objectives of its own regulations.
2. Where a Party does not accept a technical regulation of
the other Party as equivalent to its own, it shall, on
request of the other Party, explain the reasons therefor.
Article 6.6
Conformity Assessment Procedures
1. In accordance with Article 6 of the TBT Agreement, eachParty shall ensure, to the extent possible, that results ofconformity assessment procedures conducted in the Area ofthe other Party are accepted.

80

2. Each Party recognises that a broad range of mechanisms
exists to facilitate the acceptance of the results ofconformity assessment procedures conducted in the Area ofthe other Party. Each Party shall, on request of the otherParty, provide information on the range of such mechanisms
used with a view to facilitating acceptance of conformity
assessment results.
3. Where a Party does not accept the results of aconformity assessment procedure conducted in the Area ofthe other Party as referred to in paragraph 1, it shall, on
request of the other Party, explain the reasons therefor.
4. Where a Party accredits, approves, licenses, orotherwise recognises a body assessing conformity with a
specific technical regulation or standard in its Area andrefuses to accredit, approve, license, or otherwise
recognise a body assessing conformity with that technicalregulation or standard in the Area of the other Party, it
shall, on request of the other Party, explain the reasons
therefor.
5. Further to paragraph 3 of Article 6 of the TBTAgreement, where a Party declines a request from the otherParty to engage in negotiations to conclude an agreement or
arrangement on facilitating recognition in the Area of theParty of the results of conformity assessment procedures
conducted by the conformity assessment bodies in the Areaof the other Party, it shall, on request of the other Party,
explain the reasons therefor.
Article 6.7
Transparency
1. Each Party shall allow persons of the other Party toparticipate in the development of technical regulations,standards and conformity assessment procedures, subject to
its laws and regulations or administrative arrangements, on
terms no less favourable than those accorded to its own
persons.
2. As applicable, each Party shall recommend that
non-governmental bodies in its Area observe paragraph 1 inrelation to the development of standards and voluntary
conformity assessment procedures.

81

3. Where a Party makes a notification in accordance withparagraph 9.2 or 10.1 of Article 2, or paragraph 6.2 or 7.1
of Article 5, of the TBT Agreement, it shall provide
immediately a copy of the notification to the other Partyelectronically through the enquiry point the Party has
established in accordance with Article 10 of the
TBT Agreement. On request of the other Party, a Party shallprovide the other Party with information regarding theobjective of, and rationale for, a technical regulation,
standard or conformity assessment procedure that the Party
has adopted or is proposing to adopt.
Article 6.8
Sub-Committee on Technical Regulations, Standards andConformity Assessment Procedures
1. For the purposes of the effective implementation andoperation of this Chapter, the Parties hereby establish a
Sub-Committee on Technical Regulations, Standards andConformity Assessment Procedures (hereinafter referred toin this Chapter as “the Sub-Committee”).
2.

3.

The functions of the Sub-Committee shall be:(a)exchanging information on technical regulations,standards and conformity assessment procedures;(b)reviewing and monitoring the implementation andoperation of this Chapter;(c)undertaking consultation on issues related totechnical regulations, standards and conformity
assessment procedures, including, if the Parties
so decide, by establishing ad hoc working groups;(d)discussing any issues related to this Chapter;(e)

as appropriate, reporting the findings and theoutcomes of discussions of the Sub-Committee to
the Joint Committee; and(f)carrying out other functions as may be delegatedby the Joint Committee.

The Sub-Committee:

82

(a)

shall be composed of and co-chaired byrepresentatives of the Governments of theParties; and(b)

may invite, by consensus, representatives of
relevant entities other than the Governments of
the Parties, with necessary expertise relevant to
the issues to be discussed, to attend meetings of
the Sub-Committee.

4. The Sub-Committee shall meet at such venues and times
and by such means as may be agreed by the Parties.
5. Where a Party declines a request from the other Party
to consult on an issue relevant to this Chapter, it shall,on request of the other Party, explain the reasons therefor.
Article 6.9
Chapter Coordinator
1. For the purposes of the effective implementation andoperation of this Chapter, each Party shall designate thefollowing governmental authority as its Chapter
Coordinator:

2.

(a)

for Australia, the Department of Industry, or its
successor; and(b)

for Japan, the Ministry of Foreign Affairs, or
its successor.

The functions of the Chapter Coordinators shall be:(a)coordinating the work of the Sub-Committee andfacilitating the implementation of this Chapter
and the decisions of the Sub-Committee; and(b)answering all reasonable enquiries from the otherParty regarding technical regulations, standards
and conformity assessment procedures and, as
appropriate, providing the other Party with otherrelevant information.

3. The Chapter Coordinators shall communicate with eachother by any agreed method that is appropriate for theefficient and effective discharge of their functions.

83

Article 6.10
Information Exchange
Any information or explanation that is provided onrequest of a Party in accordance with the provisions of
this Chapter shall be provided in print or electronicallywithin a reasonable period of time.
Article 6.11
Non-Application of Chapter 19 (Dispute Settlement)
The dispute settlement procedures provided for in
Chapter 19 (Dispute Settlement) shall not apply to this
Chapter.

84

CHAPTER 7
FOOD SUPPLY
Article 7.1
Basic Principle
The Parties recognise the importance of strengthening
their stable relationship in trade in food.
Article 7.2
Definitions
For the purposes of this Chapter, the term “essential
food” means any good listed in Annex 4 (List of Essential
Food).
Article 7.3
Export Restrictions on Essential Food
1. Each Party shall endeavour not to introduce or maintainany prohibitions or restrictions on the exportation or salefor export of any essential food to the other Party as set
out in paragraph 2(a) of Article XI of the GATT 1994.
2. Where a Party intends to adopt an export prohibition or
restriction on an essential food to the other Party inaccordance with paragraph 2(a) of Article XI of the GATT1994, it shall:(a)seek to limit such prohibition or restriction to
the extent necessary, giving due consideration
to its possible negative effects on the otherParty’s food security;(b)

before adopting such a prohibition or
restriction, provide notice in writing, as far
in advance as practicable, to the other Party ofsuch prohibition or restriction and its reasons,
together with its nature and expected duration;
and

85

(c)

on request, provide the other Party withreasonable opportunity for consultation withrespect to any matter related to suchprohibition or restriction with a view tominimising the negative effects on the otherParty’s food security.

3. The Parties shall review this Article with a view toconsidering the approach on avoiding the introduction or
maintenance of any prohibition or restriction on theexportation or sale for export of essential food ten years
after the date of entry into force of this Agreement,
unless the Parties otherwise agree.
Article 7.4
Promotion and Facilitation of Investment
In order to promote investment in the food sector, eachParty shall designate a contact point to respond to all
enquiries from interested parties in the other Party
regarding investment in the food sector and, if
appropriate, to provide the relevant information.
Article 7.5
Consultations for Supply of Essential Food
1. Each Party shall designate a contact point for eachessential food for prompt communication.
2. Each Party shall promptly notify the other Party when asignificant decrease in the export volume of any essential
food is foreseen.
3. The Parties shall enter into consultations with respect
to the matters specified in paragraph 2 with a view tosupporting stable trade in essential food. Suchconsultations shall be held by representatives of theGovernments of the Parties, and the Governments of theParties may invite representatives of other public andprivate entities with necessary expertise relevant to theissues to be discussed.

86CHAPTER 8ENERGY AND MINERAL RESOURCES
Article 8.1
Basic Principle
The Parties recognise the importance of strengthening
their stable and mutually beneficial relationship in theenergy and mineral resources sector.
Article 8.2
Definitions
For the purposes of this Chapter:(a)the term “energy and mineral resource good” means
any good listed in Annex 5 (List of Energy andMineral Resource Goods);(b)

the term “energy and mineral resource regulatorybody” means any body responsible for the
regulation of energy and mineral resources;(c)the term “energy and mineral resource regulatory
measure” means any measure by one or more energy
and mineral resource regulatory body that
directly affects the exploration, extraction,
processing, production, transportation,
distribution or sale of an energy and mineral
resource good; and(d)the term “export licensing procedures” means
administrative procedures, whether or notreferred to as “licensing”, used by a Party forthe operation of export licensing regimes
requiring the submission of an application orother documentation, other than that required forcustoms clearance purposes, to the relevant
administrative body, as a prior condition forexportation from that Party.

87Article 8.3
Stable Supply of Energy and Mineral Resources
1. Recognising the importance of a stable supply of energy
and mineral resource goods and the role that trade,investment and cooperation (including on infrastructuredevelopment) play in achieving long term security, eachParty shall take reasonable measures as may be available toit for that purpose.
2. Without prejudice to Article 19.4 (Dispute Settlement –Consultations), if there arises a severe and sustained
disruption to supply of an energy and mineral resource goodor threat thereof, a Party may request consultations withthe other Party. When such a request is made, the otherParty shall reply promptly to the request and enter into
consultations to discuss the matter within a reasonable
period of time after the date of receipt of that request.
The Parties shall explore and endeavour to take any
appropriate actions available to them that would contributeto the resolution of the disruption or threat thereof
described above.
Article 8.4
Export Restrictions
1. Each Party shall endeavour not to introduce or maintainany prohibitions or restrictions on the exportation or salefor export of any energy and mineral resource goods as set
out in paragraph 2(a) of Article XI, or taken consistently
with Article XX(g), of the GATT 1994.
2. Where a Party intends to adopt an export prohibition or
restriction on an energy and mineral resource good in
accordance with paragraph 2(a) of Article XI or Article
XX(g) of the GATT 1994, the Party shall:(a)seek to limit such prohibition or restriction to
the extent necessary, giving due consideration to
its possible negative effects on the otherParty’s energy and mineral resources security;

88

(b)

provide notice in writing, as far in advance aspracticable, to the other Party of suchprohibition or restriction and its reasons
together with its nature and expected duration;
and

(c)

on request, provide the other Party with areasonable opportunity for consultation withrespect to any matter related to such prohibition
or restriction.

Note: For greater certainty, nothing in this Article shallbe construed to require the Parties to take any
measures inconsistent with the relevant provisions of
the GATT 1994.
Article 8.5
Export Licensing Procedures and Administrations
If a Party adopts or maintains export licensing
procedures with respect to an energy and mineral resource
good:
(a)

the implementation shall be undertaken in atransparent and predictable manner, in accordancewith its laws and regulations;(b)

all information concerning procedures for thesubmission of applications, the administrative
bodies to be approached and the lists of products
subject to the licensing requirement shall be
published, as soon as possible, in such a manneras to enable the other Party and traders of theother Party to become acquainted with them. Any
modification to export licensing procedures or
the list of products subject to export licensing
shall also be published in the same manner;(c)the Party shall provide, on request of the otherParty, all relevant information concerning theadministration of the restrictions in accordancewith its laws and regulations;

89

(d)

when administering quotas by means of export
licensing, the Party shall inform the other Partyof the overall amount of quotas to be applied andany change thereof;(e)the Party shall hold consultations on request of
the other Party, on the rules for such procedureswith the other Party; and(f)

if a licence application is not approved, anapplicant of the other Party shall, on request,
be given the reason therefor and shall have aright of appeal or review in accordance with thelegislation or procedures of the Party to which
the licence application is submitted.

Article 8.6
Energy and Mineral Resource Regulatory Measures
1. In the introduction of any energy and mineral resource
regulatory measure of general application after the date ofentry into force of this Agreement, a Party shall take into
consideration the impact on commercial activities andimplement such measure in an orderly and equitable mannerin accordance with its laws and regulations.
2. On request of a Party, the other Party shall promptly
provide information and respond to questions pertaining to
any new energy and mineral resource regulatory measure ofgeneral application.
3. In cases where a Party adopts any new energy andmineral resource regulatory measure of general applicationthat might materially affect the operation of this Chapter
or otherwise substantially affect the other Party’s
interests under this Chapter, the Party shall notify theother Party of such measure prior to the implementation ofsuch measure, or as soon as possible thereafter.
4. Where a Party adopts any new energy and mineral
resource regulatory measure under paragraph 3, it shall, on
request of the other Party, hold consultations with theother Party. Each Party shall accord due consideration toviews presented by the other Party in the course of suchconsultations.

90Article 8.7
Cooperation
The Parties shall, in accordance with their respective
laws and regulations and subject to their available
resources, promote cooperation for strengthening stable andmutually beneficial relationships in the energy and mineral
resources sector.
Article 8.8
Sub-Committee on Energy and Mineral Resources
1. For the purposes of the effective implementation andoperation of this Chapter, the Parties hereby establish a
Sub-Committee on Energy and Mineral Resources (hereinafterreferred to in this Article as “the Sub-Committee”).
2.

The functions of the Sub-Committee shall be:(a)reviewing and monitoring the implementation andoperation of this Chapter;(b)

exchanging information on any matters related tothis Chapter;(c)reviewing the provisions of this Chapter, taking
into account developments in the energy andmineral resources sector;(d)discussing any issues related to this Chapter, incooperation, where appropriate, with otherrelevant Sub-Committees established in accordancewith this Agreement;(e)

as appropriate, reporting the findings of the
Sub-Committee, and making recommendations to the
Joint Committee; and(f)carry out other functions as may be delegated by
the Joint Committee.

3. The Sub-Committee shall meet at such venues and times
and by such means as may be agreed by the Parties.

914. The Sub-Committee shall be composed of and co-chairedby representatives of the Governments of the Parties.
5.
The Sub-Committee may invite, by consensus,
representatives of relevant entities other than the
Governments of the Parties, including from the private
sector, or regional or local governments, with expertise
relevant to the issues to be discussed, to attend meetingsof the Sub-Committee.

92CHAPTER 9
TRADE IN SERVICES
Article 9.1
Scope
1. This Chapter shall apply to measures adopted or
maintained by a Party affecting trade in services,
including measures with respect to:(a)the supply of a service;
Note: Measures with respect to the supply of aservice include those with respect to theprovision of any financial security as acondition for the supply of a service.

2.

(b)

the purchase or use of, or payment for, aservice;(c)the access to services offered to the publicgenerally and the use of them, in connection withthe supply of a service; and(d)the presence in its Area of a service supplier ofthe other Party.

This Chapter shall not apply to:(a)with respect to air transport services, measures
affecting traffic rights, however granted, or
measures affecting services directly related tothe exercise of traffic rights, other than
measures affecting:(i)aircraft repair and maintenance services;(ii)

the selling and marketing of airtransport services; and(iii)

computer reservation system services;

93

Note: The Parties note the multilateralnegotiations with respect to the review of
the Annex on Air Transport Services of the
GATS. Upon the conclusion of such
multilateral negotiations, the Parties
shall conduct a review for the purpose of
discussing appropriate amendments to thisAgreement so as to incorporate the resultsof such multilateral negotiations.
(b)government procurement;(c)subsidies provided by a Party or a state
enterprise thereof including grants, governmentsupported loans, guarantees and insurance, except
as provided for in Article 9.11;(d)measures affecting natural persons of a Party
seeking access to the employment market of theother Party, or measures regarding nationality or
citizenship, or residence or employment on apermanent basis; and(e)services supplied in the exercise of governmental
authority.
Article 9.2
Definitions

For the purposes of this Chapter:(a)the term “aircraft repair and maintenanceservices” means such activities when undertaken
on an aircraft or a part thereof while it iswithdrawn from service and does not include socalled line maintenance;(b)

the term “commercial presence” means any type ofbusiness or professional establishment, including
through:(i)the constitution, acquisition or
maintenance of an enterprise; or

94

(ii)

the creation or maintenance of a branchor a representative office,within the Area of a Party for the purposes ofsupplying a service;(c)the term “computer reservation system services”
means services provided by computerised systems
that contain information about air carriers’
schedules, availability, fares and fare rules,
through which reservations can be made or tickets
may be issued;(d)the term “enterprise of the other Party” means anenterprise which is either:

(e)

(i)

constituted or otherwise organised inaccordance with the law of the otherParty; or(ii)

in the case of the supply of a service
through commercial presence, owned orcontrolled by:(A)

natural persons of the other Party;
or(B)

enterprises of the other Party
identified under subparagraph (i);the term “measure adopted or maintained by a
Party” means any measure adopted or maintainedby:(i)central, regional or local governments orauthorities of a Party; and(ii)

non-governmental bodies in the exercise
of powers delegated by central, regionalor local governments or authorities of a
Party;

95

(f)the term “monopoly supplier of a service” means
any person, public or private, which in therelevant market of the Area of a Party isauthorised or established formally or in effectby that Party as the sole supplier of that
service;(g)the term “selling and marketing of air transport
services” means opportunities for the air carrier
concerned to sell and market freely its airtransport services including all aspects ofmarketing such as market research, advertisingand distribution. These activities do not include
the pricing of air transport services nor theapplicable conditions;(h)the term “service consumer” means any person thatreceives or uses a service;(i)the term “services of the other Party” means
services which are supplied:(i)from or in the Area of the other Party,
or in the case of maritime transport
services, by a vessel registered inaccordance with the law of the otherParty, or by a person of the other Party
which supplies the services through theoperation of a vessel or its use in whole
or in part; or(ii)

in the case of the supply of services
through commercial presence or throughthe presence of natural persons, byservice suppliers of the other Party;(j)the term “service supplied in the exercise ofgovernmental authority” means any service which
is supplied neither on a commercial basis nor incompetition with one or more service suppliers;(k)the term “service supplier” means any person thatseeks to supply or supplies a service;96

Note: Where the service is not supplied or sought
to be supplied directly by an enterprise
but through other forms of commercial
presence such as a branch or arepresentative office, the service supplier(i.e. the enterprise) shall, nonetheless,through such commercial presence beaccorded the treatment provided for service
suppliers in accordance with this Chapter.
Such treatment shall be extended to thecommercial presence through which theservice is supplied or sought to besupplied and need not be extended to any
other parts of the supplier located outside
the Area of a Party where the service is
supplied or sought to be supplied.
(l)the term “state enterprise” means an enterpriseowned or controlled by a Party;(m)the term “supply of a service” includes the
production, distribution, marketing, sale anddelivery of a service;(n)the term “trade in services” means the supply ofa service:(i)from the Area of a Party into the Area ofthe other Party (“cross-border supply
mode”);(ii)

in the Area of a Party to the service
consumer of the other Party (“consumption
abroad mode”);(iii)

by a service supplier of a Party, throughcommercial presence in the Area of theother Party (“commercial presence mode”);
and

(iv)

by a service supplier of a Party, throughpresence of natural persons of that Partyin the Area of the other Party (“presenceof natural persons mode”); and

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(o)

the term “traffic rights” means the rights forscheduled and non-scheduled services to operate
and/or to carry passengers, cargo and mail for
remuneration or hire from, to, within, or over a
Party, including points to be served, routes tobe operated, types of traffic to be carried,capacity to be provided, tariffs to be charged
and their conditions, and criteria fordesignation of airlines, including such criteria
as number, ownership and control.
Article 9.3
Market Access1. With respect to market access through the modes ofsupply defined in subparagraph (n) of Article 9.2, a Party
shall not adopt or maintain, either on the basis of aregional subdivision or on the basis of its entire Area,
measures that are defined as:(a)limitations on the number of service suppliers
whether in the form of numerical quotas,
monopolies, exclusive service suppliers or therequirements of an economic needs test;(b)limitations on the total value of service
transactions or assets in the form of numericalquotas or the requirements of an economic needs
test;

(c)

limitations on the total number of service
operations or on the total quantity of service
output expressed in terms of designated numericalunits in the form of quotas or the requirementsof an economic needs test;
Note: This subparagraph shall not apply tomeasures of a Party which limit inputs forthe supply of services.

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(d)

limitations on the total number of natural
persons that may be employed in a particularservice sector or that a service supplier may
employ and who are necessary for, and directly
related to, the supply of a specific service inthe form of numerical quotas or the requirementsof an economic needs test;(e)measures which restrict or require specific typesof legal entity or joint venture through which a
service supplier may supply a service; and(f)limitations on the participation of foreign
capital in terms of maximum percentage limit on
foreign shareholding or the total value ofindividual or aggregate foreign investment.

2. With respect to the supply of a service through themode of supply referred to in subparagraph (n)(i) of
Article 9.2, where the cross-border movement of capital isan essential part of the service itself, a Party shallallow such movement of capital. With respect to the supply
of a service through the mode of supply referred to in
subparagraph (n)(iii) of Article 9.2, a Party shall allow
related transfers of capital into its Area.
Article 9.4
National Treatment
1. Each Party shall accord to services and service
suppliers of the other Party treatment no less favourable
than that it accords to its own like services and service
suppliers.
Note: Nothing in this Article shall be construed to require
either Party to compensate for any inherent
competitive disadvantages which result from theforeign character of the relevant services or service
suppliers.
2. The dispute settlement procedures provided for in
Chapter 19 (Dispute Settlement) shall not apply to this
Article with respect to a measure of the other Party that
falls within the scope of an international agreement
between the Parties relating to the avoidance of double
taxation.

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Article 9.5
Most-Favoured-Nation Treatment
Each Party shall accord to services and service
suppliers of the other Party treatment no less favourable
than that it accords to like services and service suppliersof any non-Party.
Article 9.6
Local Presence
Neither Party shall require a service supplier of theother Party to establish or maintain a representative
office or any form of enterprise, or to be resident, in its
Area as a condition for the supply of a service.
Note: This Article shall not apply to the supply of aservice described in subparagraph (n)(iii) of
Article 9.2.
Article 9.7
Non-Conforming Measures
1. Articles 9.3, 9.5 and 9.6 and paragraph 1 of
Article 9.4 shall not apply to:
(a)

(b)

any non-conforming measure that is maintained by
the following on the date of entry into force of
this Agreement, as set out in Schedules inAnnex 6 (Non-Conforming Measures Relating toParagraph 1 of Articles 9.7 and 14.10):(i)the central government of a Party; or(ii)

a State or Territory of Australia or aprefecture of Japan;

any non-conforming measure that is maintained bya local government other than a prefecture or a
State or Territory referred to in
subparagraph (a)(ii) on the date of entry into
force of this Agreement;

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(c)

the continuation or prompt renewal of any
non-conforming measure referred to in
subparagraphs (a) and (b); or(d)an amendment or modification to any
non-conforming measure referred to in
subparagraphs (a) and (b), provided that theamendment or modification does not decrease theconformity of the measure, as it existed
immediately before the amendment or modification,with Articles 9.3, 9.5 and 9.6 and paragraph 1 of
Article 9.4.

2. Articles 9.3, 9.5 and 9.6 and paragraph 1 of Article
9.4 shall not apply to any measure that a Party adopts ormaintains with respect to sectors, sub-sectors or
activities set out in its Schedule in Annex 7(Non-Conforming Measures Relating to Paragraph 2 ofArticles 9.7 and 14.10).
3. In cases where a Party makes an amendment or
modification to any non-conforming measure set out in its
Schedule in Annex 6 (Non-Conforming Measures Relating toParagraph 1 of Articles 9.7 and 14.10) or where a Party
adopts any new or more restrictive measure with respect tosectors, sub-sectors or activities set out in its Schedulein Annex 7 (Non-Conforming Measures Relating to Paragraph 2
of Articles 9.7 and 14.10) after the date of entry into
force of this Agreement, the Party shall, prior to theimplementation of the amendment or modification or the newor more restrictive measure, or as soon as possible
thereafter:(a)on request of the other Party, promptly provide
information and respond to questions pertaining
to any such proposed or actual amendment,
modification or measure;(b)

to the extent possible, provide a reasonable
opportunity for comments by the other Party on
any such proposed or actual amendment,
modification or measure; and(c)to the maximum extent possible, notify the otherParty of any such amendment, modification ormeasure that may substantially affect the otherParty’s interests under this Agreement.

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4. Each Party shall endeavour, where appropriate, toreduce or eliminate the non-conforming measures set out in
its Schedules in Annexes 6 (Non-Conforming Measures
Relating to Paragraph 1 of Articles 9.7 and 14.10) and 7(Non-Conforming Measures Relating to Paragraph 2 ofArticles 9.7 and 14.10) respectively.
Article 9.8
Domestic Regulation
1. Each Party shall ensure that all measures of generalapplication affecting trade in services are administered ina reasonable, objective and impartial manner.
2. Each Party shall maintain or institute as soon aspracticable judicial, arbitral or administrative tribunals
or procedures which provide, on request of an affected
service supplier, for the prompt review of, and where
justified, appropriate remedies for, administrativedecisions affecting trade in services. Where suchprocedures are not independent of the agency entrusted withthe administrative decision concerned, the Party shallensure that the procedures in fact provide for an objective
and impartial review.
3. Paragraph 2 shall not be construed to require a Party
to institute such tribunals or procedures where this would
be inconsistent with its constitutional structure or thenature of its legal system.
4. With a view to ensuring that any measure adopted or
maintained by a Party relating to the authorisation,
licensing or qualification of service suppliers or to thetechnical standards of the other Party does not constitutean unnecessary barrier to trade in services, each Party
shall endeavour to ensure that such measure:(a)

is based on objective and transparent criteria,such as the competence and ability to supply
services;(b)

is not more burdensome than necessary to ensure
the quality of services; and

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(c)

does not constitute a disguised restriction on
the supply of services.

5. If the results of the negotiations related to paragraph
4 of Article VI of the GATS enter into effect, the Parties
shall jointly review those results with a view to theirincorporation into this Agreement, as consideredappropriate by the Parties.
6. Where a Party maintains measures relating to licensing
requirements and procedures, qualification requirements andprocedures, and technical standards, the Party shall:
(a)

(b)

where practicable, make publicly available:(i)information on requirements andprocedures to obtain, renew or retain any
licences or professional qualifications;
and

(ii)

information on technical standards;

where any form of authorisation is required forthe supply of a service, ensure that it will:(i)

within a reasonable period of time after
the submission of an application deemedcomplete under its laws and regulations,consider the application, make a decision
as to whether or not to grant therelevant authorisation and inform theapplicant of the decision;(ii)

on request of the applicant, provide
without undue delay, information
concerning the status of the application;(iii)

where practicable, in the case of an
incomplete application, on request of an
applicant, identify all the additional
information that is required to complete
the application;(iv)

endeavour to provide the service supplier
whose application has been found to be
deficient with at least one means toachieve the authorisation; and103

Note: Such means to achieve authorisation
may include, but are not limited to,additional experience under thesupervision of a professional
qualified or licensed in that Party,
additional academic training or
exams in a specialised field, or
language exams.
(v)

(c)

where a competent authority of a Party
notifies an unsuccessful applicant of theadministrative decision in writing,ensure that the competent authority
informs the applicant of the reasons fordenial of the application in writing; andprovide for adequate procedures to verify thecompetency of professionals of the other Party.

7. A Party shall, subject to its laws and regulations,permit service suppliers of the other Party to use theenterprise names under which they trade in the Area of theother Party and otherwise ensure that the use of enterprisenames is not unduly restricted.
8. The Parties shall endeavour to implement theDisciplines on Domestic Regulation in the Accountancy
Sector adopted under the auspices of the World Trade
Organization on 14 December 1998.
9. This Article shall not apply to any measures which fallwithin the responsibility of non-government bodies. However,each Party shall encourage, where possible, suchnon-government bodies to comply with the relevant
requirements of this Article.
Article 9.9
Recognition
1. A Party may recognise the education or experienceobtained, requirements met, or licences or certifications
granted in the other Party for the purposes of thefulfilment, in whole or in part, of its standards orcriteria for the authorisation, licensing or certificationof service suppliers of the other Party.

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2. Recognition referred to in paragraph 1, which may beachieved through harmonisation or otherwise, may be based
upon an agreement or arrangement between the Parties or may
be accorded unilaterally.
3. Where a Party recognises the education or experienceobtained, requirements met, or licences or certifications
granted in any non-Party:(a)nothing in Article 9.5 shall be construed torequire the Party to accord such recognition to
the education or experience obtained,
requirements met, or licences or certifications
granted in the other Party;(b)

in cases where such recognition is accorded by anagreement or arrangement between the Party andthe non-Party, the Party shall afford the otherParty, on request, adequate opportunity tonegotiate its accession to such an agreement or
arrangement or to negotiate one comparable with
it; and(c)in cases where such recognition is accorded
unilaterally, the Party shall afford the otherParty an adequate opportunity to demonstrate thatthe education or experience obtained,
requirements met, or licences or certifications
granted in the other Party should also berecognised.

4. A Party shall not accord recognition in a manner which
would constitute a means of discrimination between theother Party and non-Parties in the application of its
standards or criteria for the authorisation, licensing or
certification of services suppliers, or a disguised
restriction on trade in services.
5. Wherever appropriate, recognition provided for inparagraph 1 should be based on multilaterally agreed
criteria. In appropriate cases, the Parties shall work incooperation with relevant intergovernmental andnon-governmental organisations towards the establishment
and adoption of common international standards and criteria
for recognition and common international standards for thepractice of relevant services trades and professions.

105Article 9.10
Monopolies and Exclusive Service Suppliers
1. Each Party shall ensure that any monopoly supplier of aservice in its Area does not, in the supply of the monopoly
service in the relevant market, act in a mannerinconsistent with the Party’s obligations under Articles
9.3, 9.5 and 9.6 and paragraph 1 of Article 9.4, except
those covered by the non-conforming measures under Article
9.7.
2. Where a Party’s monopoly supplier competes, either
directly or through an affiliated company, in the supply ofa service outside the scope of its monopoly rights andwhich is subject to that Party’s obligations under Articles
9.3, 9.5 and 9.6 and paragraph 1 of Article 9.4, except
those covered by the non-conforming measures under Article
9.7, the Party shall ensure that such a supplier does notabuse its monopoly position to act in its Area in a mannerinconsistent with such obligations.
Note: For the purposes of this paragraph, thedefinition of the term “affiliated” provided forin subparagraph (n)(iii) of Article XXVIII of the
GATS shall apply mutatis mutandis.
3. If a Party has reason to believe that a monopoly
supplier of a service of the other Party is acting in amanner inconsistent with paragraph 1 or 2, it may request
the other Party establishing, maintaining or authorisingsuch supplier to provide specific information concerning
the relevant operations in its Area.
4. This Article shall also apply to cases of exclusive
service suppliers, where a Party, formally or in effect:(a)authorises or establishes a small number ofservice suppliers; and(b)substantially prevents competition among those
suppliers in its Area.

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Article 9.11
Subsidies
1. Each Party shall review the treatment of subsidies
related to trade in services taking into account thedevelopment of the multilateral disciplines pursuant toparagraph 1 of Article XV of the GATS.
2. In the event that either Party considers that its
interests have been adversely affected by a subsidy of theother Party, the Parties shall, on request of the former
Party, enter into consultations with a view to resolving
the matter.
3. During the consultations referred to in paragraph 2,
the Party granting a subsidy shall, if it deems fit,consider a request of the other Party for information
relating to the subsidy program such as:(a)laws and regulations under which the subsidy is
granted;(b)form of the subsidy (e.g. grant, loan, tax
concession);(c)policy objective or purpose of the subsidy;(d)dates and duration of the subsidy and any othertime limits attached to it; and(e)eligibility requirements of the subsidy.

4. The dispute settlement procedures provided for in
Chapter 19 (Dispute Settlement) shall not apply to this
Article.
Article 9.12
Payments and Transfers
1. Except under the circumstances envisaged in Article
9.13, a Party shall not apply restrictions on internationaltransfers and payments for current transactions relating totrade in services.

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2. Nothing in this Chapter shall affect the rights andobligations of the Parties as members of the International
Monetary Fund under the Articles of Agreement of theInternational Monetary Fund, including the use of exchange
actions which are in conformity with the Articles ofAgreement of the International Monetary Fund, provided thata Party shall not impose restrictions on any capitaltransactions inconsistently with its obligations under this
Chapter regarding such transactions, except under Article
9.13, or on request of the International Monetary Fund.
Article 9.13
Restrictions to Safeguard the Balance-of-Payments
1. In the event of serious balance-of-payments andexternal financial difficulties or threat thereof, a Party
may adopt or maintain restrictive measures on trade inservices, including on payments or transfers fortransactions.
2.

Restrictive measures referred to in paragraph 1:(a)shall be applied such that the other Party istreated no less favourably than any non-Party;(b)

shall be consistent with the Articles ofAgreement of the International Monetary Fund;(c)shall avoid unnecessary damage to the commercial,economic and financial interests of the otherParty;(d)shall not exceed those necessary to deal with thecircumstances described in paragraph 1; and(e)shall be temporary and be phased out
progressively as the situation specified inparagraph 1 improves.

3. In determining the incidence of such restrictive
measures, a Party may give priority to the supply ofservices which are more essential to its economic ordevelopment programs. However, such restrictive measures
shall not be adopted or maintained for the purposes ofprotecting a particular service sector.

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4. Any restrictive measures adopted or maintained inaccordance with paragraph 1, or any changes therein, shallbe promptly notified to the other Party.
5. The Party which has adopted any restrictive measures inaccordance with paragraph 1 shall, on request, commence
consultations with the other Party in order to review the
restrictive measures adopted by it.
Article 9.14
Denial of Benefits
1. A Party may deny the benefits of this Chapter andChapters 10 (Telecommunications Services) and 11 (Financial
Services) to a service supplier of the other Party that is
an enterprise of the other Party, where the denying Party
establishes that the enterprise is owned or controlled bypersons of a non-Party, and that the denying Party:(a)does not maintain diplomatic relations with thenon-Party; or(b)adopts or maintains measures with respect to the
non-Party that prohibit transactions with theenterprise or that would be violated or
circumvented if the benefits of this Chapter andChapters 10 (Telecommunications Services) and 11(Financial Services) were accorded to theenterprise.

2. A Party may deny the benefits of this Chapter andChapters 10 (Telecommunications Services) and 11 (Financial
Services) to a service supplier of the other Party that is
an enterprise of the other Party, where the denying Party
establishes that the enterprise is owned or controlled bypersons of a non-Party or of the denying Party and has no
substantial business activities in the Area of the otherParty.
Note: For the purposes of this Article, an enterprise is:(a)“owned” by persons if more than 50 per cent of
the equity interests in it is beneficially owned
by such persons; and

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(b)

“controlled” by persons if such persons have thepower to name a majority of its directors orotherwise to legally direct its actions.
Article 9.15
Sub-Committee on Trade in Services

1. For the purposes of the effective implementation andoperation of this Chapter, the Parties hereby establish a
Sub-Committee on Trade in Services (hereinafter referred toin this Article as “the Sub-Committee”).
2.

The functions of the Sub-Committee shall be:(a)reviewing and monitoring the implementation andoperation of this Chapter;(b)reviewing this Chapter in light of developments
elsewhere;(c)considering promotion of recognition ofqualifications as outlined in Article 9.9 andAnnex 8 (Recognition of Qualifications of Service
Suppliers);(d)reporting the findings of the Sub-Committee to
the Joint Committee; and(e)considering any other matters identified by theParties.

3. The Sub-Committee shall be composed of and co-chairedby representatives of the Governments of the Parties.
4. The Sub-Committee shall meet at such venues and times
and by such means as may be agreed by the Parties.

110

CHAPTER 10
TELECOMMUNICATIONS SERVICES
Article 10.1
Scope
1. This Chapter provides for commitments additional to
Chapters 9 (Trade in Services) and 14 (Investment) inrelation to telecommunications services.
2. This Chapter shall apply to measures adopted or
maintained by a Party affecting telecommunications services.
3. Except to ensure that enterprises operating broadcast
stations and cable systems have continued access to and useof public telecommunications transport networks andservices, this Chapter shall not apply to measures that a
Party adopts or maintains relating to broadcasting services,
including distribution of radio and television programming.
This Chapter shall not apply to measures by Japan affecting
telegraph services.
Note 1: For the purposes of this paragraph, the term
“broadcasting services” shall include radio andtelevision services and radio and televisiontransmission services under the Services
Sectoral Classification List (GATT Document
MTN.GNS/W/120, dated 10 July 1991).
Note 2: For the purposes of this paragraph, for Japan,
the term “telegraph services” means telegraphservices referred to in Supplementary
Provisions of Telecommunications Business Law(Law No. 86 of 1984).
4.

Nothing in this Chapter shall be construed to:(a)require a Party (or require a Party to oblige
service suppliers under its jurisdiction) toestablish, construct, acquire, lease, operate, or
supply telecommunications transport networks orservices not offered to the public generally; or

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(b)

require a Party to compel any enterprise
exclusively engaged in the broadcasting services
referred to in paragraph 3 to make available its
broadcast or cable facilities as a public
telecommunications transport network.
Article 10.2
Definitions

For the purposes of this Chapter:(a)the term “carrier pre-subscription function”
means a function of enabling end users to use thecarrier they have selected by pre-registration
without dialling a carrier identification code;(b)

the term “cost-oriented” means based on cost, andmay include a reasonable profit, and may involve
different cost methodologies for different
facilities or services;(c)the term “dialling parity” means the ability ofan end user to use an equal number of digits
including through carrier pre-subscriptionfunction to access a like public
telecommunications transport service designatedby the Party, regardless of the public
telecommunications transport service supplierchosen by such end user;(d)the term “end user” means a final consumer of or
subscriber to public telecommunications transport
networks or services, including a service
supplier other than a supplier of public
telecommunications transport networks orservices;(e)the term “essential facilities” means facilities
of a public telecommunications transport networkor service that:(i)are exclusively or predominantly provided
by a single or limited number ofsuppliers; and

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(ii)

cannot feasibly be economically or
technically substituted in order toprovide a service;(f)the term “interconnection” means linking with
suppliers providing public telecommunicationstransport networks or services in order to allow
the end users of one supplier to communicate withthe end users of another supplier and to accessservices provided by another supplier;(g)

the term “leased circuits” means
telecommunications facilities between two or moredesignated points that are set aside for the
dedicated use of, or availability to, aparticular user;(h)the term “major supplier” means a supplier which
has the ability to materially affect the terms ofparticipation (having regard to price and supply)in the relevant market for basic
telecommunications services as a result of:(i)control over essential facilities; or(ii)

use of its position in the market;

Note: For greater certainty, the term “basic
telecommunications services” includes
Internet access services.
(i)the term “non-discriminatory” means treatment noless favourable than that accorded to any otheruser of like public telecommunications transport
networks or services in like circumstances;(j)the term “public telecommunications transport
network” means the telecommunications
infrastructure which is used to provide public
telecommunications transport services between andamong defined network termination points;

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(k)

the term “public telecommunications transport
service” means any telecommunications transport
service offered to the public generally. Suchservices may include, inter alia, telegraph,
telephone, telex and data transmission typicallyinvolving customer-supplied information between
two or more points without any end-to-end change
in the form or content of the customer’s
information;(l)the term “telecommunications” means thetransmission and reception of signals by any
electromagnetic means;(m)the term “telecommunications regulatory body”
means any body or bodies responsible for the
regulation of telecommunications; and(n)the term “users” means end users or suppliers of
public telecommunications transport networks orservices.
Article 10.3
Access and Use

1. Each Party shall ensure that any service supplier ofthe other Party is accorded access to and use of public
telecommunications transport networks and services in atimely fashion, on transparent, reasonable andnon-discriminatory terms and conditions. This obligation
shall be applied, inter alia, through paragraphs 2 through6.
2. Each Party shall ensure that service suppliers of theother Party have access to and use of any public
telecommunications transport network or service offeredwithin or across the border of that Party, including
private leased circuits, and to this end shall ensure,
subject to paragraphs 5 and 6, that such suppliers are
permitted to:(a)purchase or lease, and attach terminal or otherequipment which interfaces with the network andwhich is necessary to supply a supplier’s
service;

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(b)

provide services to individual or multiple users
over any leased or owned circuits;(c)interconnect private leased or owned circuitswith public telecommunications transport networks
and services or with circuits leased or owned byanother service supplier;(d)perform switching, signalling, processing, andconversion functions; and(e)

use operating protocols of the service supplier’s
choice in the supply of any services, other thanas necessary to ensure the availability oftelecommunications transport networks andservices to the public generally.

3. Each Party shall ensure that service suppliers of theother Party may use public telecommunications transport
networks and services for the movement of information
within and across borders including for intra-corporate
communications of such service suppliers, and for access to
information contained in data bases or otherwise stored inmachine-readable form in either Party or any non-Party
which is a party to the WTO Agreement.
4. Notwithstanding paragraph 3, a Party may take suchmeasures as are necessary to:(a)ensure the security and confidentiality ofmessages; or(b)protect the personal data of end users of public
telecommunications transport networks or services,
including the privacy of such users,

subject to the requirement that such measures are notapplied in a manner which would constitute a means ofarbitrary or unjustifiable discrimination or disguised
restriction on trade in services.
5. Each Party shall ensure that no condition is imposed onaccess to and use of public telecommunications transport
networks and services, other than as necessary to:

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(a)

safeguard the public service responsibilities ofsuppliers of public telecommunications transport
networks or services, in particular their ability
to make their networks or services available tothe public generally; or(b)protect the technical integrity of public
telecommunications transport networks or services.

6. Provided that they satisfy the criteria set out inparagraph 5, conditions for access to and use of public
telecommunications transport networks and services may
include:(a)a requirement to use specified technicalinterfaces, including interface protocols, forinterconnection with such networks and services;(b)

requirements, where necessary, for theinter-operability of such services and toencourage the achievement of the goals set out in
Article 10.23;(c)type approval of terminal or other equipment
which interfaces with such networks and technicalrequirements relating to the attachment of such
equipment to such networks;(d)restrictions on interconnection of private leasedor owned circuits with such networks or services
or with circuits leased or owned by anotherservice supplier; or(e)notification, registration and licensing.
Article 10.4
Submarine Cables

Each Party shall ensure reasonable andnon-discriminatory treatment for access to submarine cablesystems (including landing facilities) in its Area, where a
supplier is authorised to operate a submarine cablefacility as a public telecommunications transport service.

116

Article 10.5
Number Portability
Each Party shall ensure that suppliers of public
telecommunications transport networks or services in its
Area provide number portability for end users whenswitching suppliers of mobile services or between otherlike services designated by that Party, to the extent
technically feasible, on a timely basis and on reasonable
terms and conditions.
Article 10.6
Dialling Parity
Each Party shall ensure that:(a)suppliers of public telecommunications transport
networks or services in its Area provide dialling
parity within the same category of service tosuppliers of public telecommunications transport
networks or services of the other Party without
unreasonable dialling delays; and(b)suppliers of public telecommunications transport
networks or services of the other Party areafforded non-discriminatory allocation of
telephone numbers.
Article 10.7
Competitive Safeguards

1. Each Party shall maintain appropriate measures for the
purpose of preventing suppliers who, alone or together, area major supplier in its Area, from engaging in orcontinuing anticompetitive practices.
2. The anticompetitive practices referred to in paragraph1 shall include, in particular:(a)engaging in anticompetitive cross-subsidisationor other anticompetitive pricing practices;(b)using information obtained from competitors with
anticompetitive results; and

117

(c)

not making available to other service suppliers,
on a timely basis, technical information about
essential facilities and commercially relevant
information which are necessary for them toprovide services.
Article 10.8
Treatment by Major Suppliers

Each Party shall ensure that major suppliers in its
Area accord suppliers of public telecommunicationstransport networks or services of the other Party treatment
no less favourable than such major supplier accords in likecircumstances to its subsidiaries, its affiliates, or any
non-affiliated service suppliers regarding:(a)the availability, provisioning, rates or qualityof like telecommunications services; and(b)the availability of technical interfaces
necessary for interconnection.
Article 10.9
ResaleEach Party shall ensure that major suppliers of public
telecommunications transport networks or services in its
Area do not impose unreasonable or discriminatory
conditions or limitations which have anticompetitiveeffects on the resale of such services by suppliers of
public telecommunications transport networks or services ofthe other Party.
Article 10.10
Interconnection
1. Each Party shall ensure that suppliers of public
telecommunications transport networks in its Area provide,
directly or indirectly, interconnection with the suppliersof public telecommunications transport networks or servicesof the other Party on commercial terms.

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2. Each Party shall ensure that major suppliers in its
Area provide interconnection at any technically feasible
point in the network. Such interconnection shall be
provided:(a)under non-discriminatory terms, conditions(including technical standards andspecifications) and rates, and of a quality noless favourable than that provided for its own
like services, for like services of
non-affiliated service suppliers or for its
subsidiaries or other affiliates;(b)

in a timely fashion, on terms, conditions(including technical standards andspecifications) and cost-oriented rates that aretransparent, reasonable, having regard to
economic feasibility, and sufficiently unbundled
so that the service supplier need not pay for
network components or facilities that it does not
require for the services to be provided; and(c)on request, at points in addition to the network
termination points offered to the majority ofusers, subject to charges that reflect the costof construction of necessary additional
facilities.

3. Each Party shall ensure that suppliers of public
telecommunications transport networks or services of theother Party may interconnect their facilities and equipmentwith those of major suppliers in its Area pursuant to atleast one of the following options:(a)a reference interconnection offer, approved by
the Party’s telecommunications regulatory body,containing the rates, terms and conditions thatthe major supplier offers generally to suppliersof public telecommunications transport networks
or services;(b)a standard interconnection offer containing therates, terms and conditions that the major
supplier offers generally to suppliers of public
telecommunications transport networks orservices;

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(c)

the terms and conditions of an interconnection
agreement; or(d)a binding award or arbitration.

4. Each Party shall ensure that the procedures applicablefor interconnection to a major supplier are made publicly
available.
5. With respect to any major supplier in its Area, eachParty shall ensure that:(a)a reference interconnection offer or otherstandard interconnection offer; or(b)the terms of the major supplier’s interconnection
agreement,

are published or otherwise made publicly available.
Note: For Australia, this paragraph shall only apply
with respect to services deemed or declared a“declared service” by Australia’s
telecommunications regulatory body in accordancewith the laws and regulations of Australia.
6. Each Party shall maintain appropriate measures for the
purpose of preventing major suppliers in its Area fromusing or providing to any other persons information on
suppliers of public telecommunications transport networks
or services or end users thereof, including commerciallysensitive information, which was acquired throughinterconnection with public telecommunications transport
networks of other such suppliers, for purposes other thansuch interconnection.
Note: For Japan, the major suppliers referred to inparagraphs 2, 3 and 6 are limited to those fallingunder subparagraph (h)(i) of Article 10.2.

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Article 10.11
Unbundling of Network Elements
Each Party shall provide its telecommunications
regulatory body with the authority to require that major
suppliers in its Area provide suppliers of public
telecommunications transport networks or services of theother Party, with respect to linking between theirtelecommunications facilities, access to network components
or facilities for the provision of public
telecommunications transport networks or services on an
unbundled basis, in a timely fashion, on terms andconditions, and at cost-oriented rates, that are reasonable,
non-discriminatory and transparent.
Note: For Japan, the major suppliers referred to in this
Article are limited to those falling undersubparagraph (h)(i) of Article 10.2.
Article 10.12
Provisioning and Pricing of Leased Circuit Services
Each Party shall ensure that major suppliers in its
Area provide suppliers of public telecommunicationstransport networks or services of the other Party withleased circuit services that are public telecommunicationstransport networks or services on terms and conditions, andat cost-oriented rates, that are reasonable, nondiscriminatory (including with respect to timeliness) andtransparent.
Note: For Japan, the major suppliers referred to in this
Article are limited to those falling undersubparagraph (h)(i) of Article 10.2.

121Article 10.13
Co-Location
1. Subject to paragraph 2, each Party shall ensure thatmajor suppliers in its Area allow suppliers of public
telecommunications transport networks or services of theother Party to physically locate on the major suppliers’
premises the equipment which is essential forinterconnection or access to unbundled network components
or facilities, where physically feasible and where nopractical or viable alternatives exist, on terms andconditions, and at cost-oriented rates, that are reasonable,
non-discriminatory (including with respect to timeliness)and transparent.
2. Paragraph 1 applies to the major suppliers’ premises
determined by each Party in accordance with its laws andregulations and applies with respect to linking with theessential facilities of the major suppliers.
Note: For Japan, the major suppliers referred to in this
Article are limited to those falling undersubparagraph (h)(i) of Article 10.2.
Article 10.14
Access to Facilities
1. Each Party shall ensure, subject to its laws andregulations, reasonable, non-discriminatory and transparent
treatment with regard to access to conduits, cable tunnels,
poles or other facilities which can be used to establish
telecommunications cables and are owned by public utilities
including owners of public telecommunications transport
networks, to any supplier of public telecommunicationstransport networks or services of the other Party, when asupplier requests such access.

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2. Subject to paragraph 3, each Party shall ensure thatmajor suppliers in its Area allow suppliers of public
telecommunication transport networks or services of theother Party to access towers, conduits, cable tunnels,
poles and rights of way owned or controlled by such major
suppliers, where physically feasible and where no practicalor viable alternative exists, on terms and conditions, andat cost-oriented rates, that are reasonable,
non-discriminatory (including with respect to timeliness)and transparent.
3. Paragraph 2 applies to the towers, conduits, cabletunnels, poles and rights of way determined by each Partyin accordance with its laws and regulations and applies
with respect to linking with the essential facilities ofthe major suppliers.
4. Each Party shall ensure, to the extent provided for inits laws and regulations, that suppliers of public
telecommunications transport networks or services of theother Party:(a)can request negotiations with owners of land or
structures fixed thereto (including buildings),
for the right to use such land or structures forthe purposes of establishing, extending andmaintaining a public telecommunications transport
network; and(b)

can obtain the right to use such land or
structures for such purposes, on terms that arereasonable and non-discriminatory (including withrespect to timeliness), if a negotiated outcome
referred to in subparagraph (a) is not reached ina timely manner.

Note: For Japan, the major suppliers referred to inparagraphs 2 and 3 are limited to those falling undersubparagraph (h)(i) of Article 10.2.

123Article 10.15
Independent Telecommunications Regulatory Body
1. Each Party shall ensure that any telecommunications
regulatory body that it establishes or maintains isseparate from, and not accountable to, any supplier oftelecommunications services.
2. Each Party shall ensure that the decisions andprocedures of its telecommunications regulatory body are
impartial with respect to all current and prospective
market participants and shall endeavour to ensure that thedecisions and the procedures are made and implemented
without undue delay. To this end, each Party shall ensurethat any financial interest that it holds in a supplier oftelecommunications services does not influence thedecisions and procedures of its telecommunications
regulatory body.
Article 10.16
Universal Service
Each Party has the right to define the kind ofuniversal service obligations it wishes to maintain. Suchobligations shall not be regarded as anticompetitive per se,
provided that they are administered in a transparent, nondiscriminatory and competitively neutral manner and are notmore burdensome than necessary for the kind of universal
service defined by the Party.
Article 10.17
Licensing Process
1. Where a licence is required, each Party shall makepublicly available the following:(a)

all the licensing criteria and the period of timenormally required to reach a decision concerning
an application for a licence; and(b)the terms and conditions of individual licences.

1242. Each Party shall notify the applicant of the outcome of
its application without undue delay after a decision has
been taken. In case a decision is taken to deny anapplication for or revoke a licence, each Party shall makeknown to the applicant, on request, the reasons for thedenial or revocation.
Article 10.18
Allocation and Use of Scarce Resources
1. Each Party shall carry out any procedures for the
allocation and use of scarce resources, including
frequencies, numbers and rights of way, in an objective,
timely, transparent and non-discriminatory manner.
2. Each Party shall make publicly available the current
state of allocated frequency bands but shall not be
required to provide detailed identification of frequencies
allocated for specific government uses.
3. The Parties recognise that each Party’s measures
allocating and assigning spectrum and managing frequency
are not measures that are per se inconsistent with
Article 9.3 (Trade in Services – Market Access).
Accordingly, each Party retains the right to establish andapply spectrum and frequency management policies that may
have the effect of limiting the number of suppliers of
public telecommunications transport services, provided thatit does so in a manner consistent with other provisions of
this Agreement. Such right includes the ability to allocate
frequency bands, taking into account current and futureneeds and spectrum availability.
4. When making a spectrum allocation for non-government
telecommunications services, each Party shall endeavour torely on an open and transparent public comment process thatconsiders the overall public interest.
Article 10.19
Transparency
1.

Each Party shall endeavour to ensure that:

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(a)

telecommunications service suppliers are provided
with adequate advance notice of, and opportunity
to comment on, any regulatory decision of generalapplication that its telecommunications
regulatory body proposes; and(b)suppliers of public telecommunications transport
networks or services of the other Party are, onrequest, provided with a clear and detailed
explanation of reasons for any decision to denyaccess of the kind specified in Articles 10.10,
10.13 and 10.14, where that decision is made,approved, endorsed or authorised by the Party.

2. Each Party shall ensure that its measures relating to
public telecommunications transport networks or services
are published or otherwise made publicly available,
including measures relating to:(a)tariffs and other terms and conditions ofservice;(b)specifications of technical interfaces with suchnetworks and services;(c)bodies responsible for the preparation andadoption of standards affecting access to and useof public telecommunications transport networks
and services;(d)conditions applying to attachment of terminal orother equipment; and(e)notifications, registration, or licensing
requirements, if any.

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Article 10.20
Unsolicited Electronic Messages
1. Each Party shall, in accordance with its laws andregulations, take appropriate and necessary measures toregulate unsolicited electronic messages, with a view toencouraging favourable conditions for the use of electronic
messages, and thus contributing to the sound development ofan advanced information and communication society. For
these purposes, the Parties shall cooperate bilaterally andin international fora.
2. For the purposes of paragraph 1, bilateral cooperation
includes, where appropriate, the exchange of informationand other assistance concerning the regulation of
unsolicited electronic messages, subject to the laws andregulations of each Party.
Article 10.21
Resolution of Telecommunications Disputes
Further to Articles 1.5 (General Provisions –Administrative Proceedings) and 1.6 (General Provisions –Review and Appeal), each Party shall ensure that:(a)suppliers of public telecommunications transport
networks or services of the other Party may havetimely recourse to its telecommunications
regulatory body or other relevant body of theParty to resolve disputes regarding the Party’s
measures relating to the obligations set out in
Articles 10.3 through 10.14;(b)a supplier of public telecommunications transport
networks or services of the other Party that hasrequested interconnection with a major supplierin the Party’s Area may have recourse to its
telecommunications regulatory body, within areasonable period after the supplier requests
interconnection, concerning disputes regarding
the terms, conditions and rates forinterconnection with such major supplier; and

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(c)

any enterprise that is aggrieved by thedetermination or decision of the Party’s
telecommunications regulatory body may obtainreview of the determination or decision by an
impartial and independent judicial authority.
Neither Party shall permit such judicial review
to constitute grounds for non-compliance withsuch determination or decision of the said bodyunless the relevant judicial authority withholds,
suspends, repeals or stays such determination ordecision.
Article 10.22
Sub-Committee on Telecommunications

1. For the purposes of the effective implementation andoperation of this Chapter, the Parties hereby establish a
Sub-Committee on Telecommunications (hereinafter referred
to in this Article as “the Sub-Committee”).
2.

The functions of the Sub-Committee shall be:(a)reviewing and monitoring the implementation andoperation of this Chapter;(b)

discussing any issues related to this Chapter andother issues relevant to the telecommunications
sectors agreed on by the Parties;(c)

as appropriate, reporting the findings and theoutcomes of discussions of the Sub-Committee to
the Joint Committee; and(d)carrying out other functions as may be delegatedby the Joint Committee.

3. The Sub-Committee shall be composed of and co-chairedby representatives of the Governments of the Parties.
4. The Sub-Committee shall meet at such venues and times
and by such means as may be agreed by the Parties.

1285. The Sub-Committee may invite, by consensus,
representatives of relevant entities other than the
Governments of the Parties, including from the private
sector, with necessary expertise relevant to the issues tobe discussed, to attend meetings of the Sub-Committee.
Article 10.23
Relation to International Organisations
The Parties recognise the importance of international
standards for global compatibility and inter-operability oftelecommunications networks and services and undertake topromote such standards through the work of relevantinternational organisations, including the International
Telecommunication Union and the International Organizationfor Standardization.

129

CHAPTER 11
FINANCIAL SERVICES
Article 11.1
Scope
1. This Chapter provides for commitments additional to
Chapters 9 (Trade in Services) and 14 (Investment) inrelation to financial services.
2. This Chapter shall apply to measures adopted or
maintained by a Party affecting the supply of a financial
service. Reference to the supply of a financial service inthis Chapter shall mean the supply of a service defined insubparagraph (n) of Article 9.2 (Trade in Services –Definitions).
Article 11.2
Definitions
1.

For the purposes of this Chapter:(a)the term “financial service” means any service ofa financial nature. Financial services include
all insurance and insurance-related services, andall banking and other financial services(excluding insurance). Financial services include
the activities stated in Annex 9 (Financial
Services);(b)

the term “financial service supplier” means any
person that seeks to supply or supplies afinancial service but does not include a public
entity;(c)the term “new financial service” means any
service of a financial nature, including services
related to existing and new products or themanner in which a product is delivered, that is
not supplied by any financial service supplier ina Party but which is supplied in the other Party;(d)the term “public entity” means:

130

(e)

(i)

the Government, central bank or monetary
authority of a Party, or an entity owned
or controlled by a Party, that isprincipally engaged in carrying out
governmental functions or activities forgovernmental purposes, not including an
entity principally engaged in supplying
financial services on commercial terms;
or

(ii)

a private entity, performing functions
normally performed by a central bank ormonetary authority, when exercising thosefunctions; andthe term “self-regulatory organisation” means any
non-governmental body, including any securities or
futures exchange or market, clearing agency, or any
other organisation or association that exercises
its own or delegated regulatory or supervisory
authority over financial service suppliers.

2. For the purposes of subparagraph 2(e) of Article 9.1(Trade in Services – Scope), the term “services supplied in
the exercise of governmental authority” means, in respectof a financial service:(a)

activities conducted by the central bank ormonetary authority of a Party or by any otherpublic entity in pursuit of monetary or exchange
rate policies;(b)

activities forming part of a statutory system ofsocial security or public retirement plans; and(c)other activities conducted by a public entity forthe account or with the guarantee or using thefinancial resources of the Government.

3. For the purposes of subparagraph 2(e) of Article 9.1(Trade in Services – Scope), if a Party allows any of theactivities referred to in subparagraphs 2(b) or (c) to be
conducted by its financial service suppliers in competition
with a public entity or a financial service supplier,“services supplied in the exercise of governmental
authority” shall exclude such activities.

1314. Subparagraph (j) of Article 9.2 (Trade in Services –Definitions) shall not apply to the services covered bythis Chapter.
Article 11.3
New Financial Services
Each Party shall permit financial service suppliers of
the other Party established in the former Party to offer inthe former Party any new financial service that a Party
would permit its own financial service suppliers to offer,in like circumstances.
Article 11.4
Domestic Regulation
Nothing in this Agreement shall prevent a Party fromadopting or maintaining measures relating to financial
services or the financial system for prudential reasons
including for the protection of investors, depositors,
policy holders, or persons to whom a fiduciary duty is owed
by a financial service supplier, or to ensure the integrity
and stability of the Party’s financial system. Where suchmeasures do not conform with the provisions of thisAgreement, they shall not be used as a means of avoiding
the Party’s commitments or obligations under this Agreement.
Article 11.5
Recognition
1. A Party may recognise prudential measures of any
international regulatory body or non-Party in determining
how the Party’s measures relating to financial services
shall be applied. Such recognition, which may be achieved
through harmonisation or otherwise, may be based upon anagreement or arrangement with the international regulatory
body or non-Party concerned or may be accorded autonomously.

132

2. A Party that is a party to such an agreement or
arrangement referred to in paragraph 1, whether future orexisting, shall afford adequate opportunity for the otherParty to negotiate its accession to such an agreement or
arrangement, or to negotiate one comparable with it, undercircumstances in which there would be equivalent regulation,
oversight, implementation of such regulation, and, if
appropriate, procedures concerning the sharing of
information between the parties to the agreement or
arrangement. Where a Party accords recognition autonomously,
it shall afford adequate opportunity for the other Party todemonstrate that such circumstances exist.
Article 11.6
Transfers of Information and Processing of Information
Neither Party shall take measures that prevent
transfers of information or the processing of financial
information, including transfers of data by electronicmeans, or that, subject to importation rules consistent
with international agreements, prevent transfers ofequipment, where such transfers of information, processingof financial information or transfers of equipment arenecessary for the conduct of the ordinary business of afinancial service supplier. Nothing in this Article
restricts the right of a Party to protect personal data,
personal privacy and the confidentiality of individual
records and accounts so long as such right is not used tocircumvent the provisions of this Chapter and Chapters 9(Trade in Services) and 14 (Investment).
Article 11.7
Regulatory Transparency
1. Each Party, recognising the importance of transparent
regulations and policies governing the activities offinancial service suppliers in facilitating their ability
to gain access to and operate in each other’s market, shallpromote regulatory transparency in financial services.
2. To the extent possible, each Party shall allow areasonable period of time between the publication of final
regulations and their effective date.

133

3. To the extent possible, each Party shall, on request of
the other Party, within a reasonable period of time,
respond to specific questions and substantive comments from,and provide information to, the other Party on any measuresof general application it proposes to adopt with respect toany matter covered by this Chapter.
4. Each Party shall take such reasonable measures as may
be available to it to ensure that the rules of generalapplication adopted or maintained by self-regulatoryorganisations of the Party are promptly published orotherwise made publicly available in such a manner as toenable interested persons of the other Party to becomeacquainted with them.
5. Each Party shall maintain or establish appropriate
mechanisms for responding to enquiries from interested
persons of the other Party regarding measures of generalapplication covered by this Chapter.
6. Each Party’s competent authorities shall, to the extent
possible, make publicly available their requirements,
including any documentation required, for completing
applications relating to the supply of financial services.
7. Where a Party’s competent authority requires additional
information from an applicant of an application relating to
the supply of financial services, it shall notify theapplicant without undue delay of such additional
information required.
8. A Party’s competent authorities shall make anadministrative decision within a reasonable period of timeon an application, regarded as complete under its laws andregulations, of a financial service supplier of the otherParty, relating to the supply of a financial service, andshall, to the extent possible, promptly notify theapplicant of the decision in writing.

134

Article 11.8
Self-Regulatory Organisations
When membership or participation in, or access to, any
self-regulatory organisation is required by a Party inorder for financial service suppliers of the other Party tosupply financial services on an equal basis with financial
service suppliers of the former Party, or when the former
Party provides directly or indirectly such organisation
privileges or advantages in supplying financial services,
the former Party shall ensure that such organisationaccords national treatment to financial service suppliersof the other Party resident in the former Party.
Article 11.9
Payment and Clearing Systems
Under terms and conditions that accord national
treatment, each Party shall grant to financial service
suppliers of the other Party established in the former
Party access to payment and clearing systems operated bypublic entities, and to official funding and refinancing
facilities available in the normal course of ordinary
business. This Article is not intended to confer access to
the Party’s lender of last resort facilities.
Article 11.10
Sub-Committee on Financial Services
1. For the purposes of the effective implementation andoperation of this Chapter, the Parties hereby establish a
Sub-Committee on Financial Services (hereinafter referred
to in this Chapter as “the Sub-Committee”).
2.

The functions of the Sub-Committee shall be:(a)reviewing and monitoring the implementation andoperation of this Chapter;

135

3.

(b)

discussing any issues related to financial
services, including prudential policies andsupervision of financial institutions, with aview to enhancing trade relations between theParties in the field of financial services and topromoting efficient and transparent
administration of their financial systems;(c)reporting the findings of the Sub-Committee to
the Joint Committee; and(d)carrying out other functions as may be delegatedby the Joint Committee.

The Sub-Committee shall be composed of:(a)for Australia, officials from the Department of
Foreign Affairs and Trade and the Department of
the Treasury, or their successors, and, as
necessary, officials from the relevant financial
regulatory authorities including the Australian
Prudential Regulation Authority and theAustralian Securities and Investments Commission,or their successors; and(b)

for Japan, officials from the Ministry of Foreign
Affairs and the Financial Services Agency, or
their successors.

4. The Sub-Committee shall meet annually, or as otherwise
agreed. The Sub-Committee shall inform the Joint Committeeof the results of each meeting.

136

Article 11.11
Consultations
Without prejudice to Article 19.4 (Dispute Settlement Consultations), a Party may request consultations with theother Party regarding any matter arising under thisAgreement that affects financial services. The other Party
shall give sympathetic consideration to the request. The
Parties shall report the results of their consultations to
the Sub-Committee. Consultations under this Article andconsultations under Article 19.4 (Dispute Settlement Consultations), that affect financial services shall
include officials specified in paragraph 3 of Article 11.10.
Article 11.12
Dispute Settlement
1. Further to subparagraph 9(a) of Article 19.6 (Dispute
Settlement - Establishment and Composition of Arbitral
Tribunals), all arbitrators appointed in accordance withparagraphs 5 and 6 of Article 19.6 (Dispute Settlement Establishment and Composition of Arbitral Tribunals), for a
dispute arising under this Chapter shall, unless otherwise
agreed by the Parties, have expertise or experience in laws
or practice of financial services, which may include thelaws and regulations concerning financial service suppliers.
2. Further to Article 19.15 (Dispute Settlement Compensation and Suspension of Concessions), where an
arbitral tribunal finds a measure of a Party to beinconsistent with this Agreement and the measure under
dispute affects:(a)only a sector other than the financial services
sector, the complaining Party may not suspend
benefits in the financial services sector; or(b)the financial services sector and any othersector, the complaining Party may suspend
benefits in the financial services sector thathave an effect equivalent to the effect of themeasure in the Party’s financial services sector.

137

CHAPTER 12
MOVEMENT OF NATURAL PERSONSArticle 12.1
Scope
1. This Chapter shall apply to measures affecting the
movement of natural persons of a Party into the other Party
who fall under one of the categories referred to in
Annex 10 (Specific Commitments on the Movement of Natural
Persons).
2. This Chapter shall not apply to measures affecting
natural persons of a Party seeking access to the employment
market of the other Party, nor to measures regarding
nationality or citizenship, or residence or employment on apermanent basis.
3. This Chapter shall not prevent a Party from applying
measures to regulate the entry of natural persons of theother Party into, or their temporary stay in, the Area ofthe former Party, including those measures necessary toprotect the integrity of, and to ensure the orderly
movement of natural persons across, its borders, provided
that such measures are not applied in such a manner as tonullify or impair the benefits accruing to the other Party
under this Chapter.
Note: The sole fact of requiring a visa for natural
persons of a certain nationality or citizenshipand not for those of others shall not be regarded
as nullifying or impairing benefits under this
Chapter.
4. Except for this Chapter and Chapters 1 (General
Provisions), 19 (Dispute Settlement) and 20 (Final
Provisions), nothing in this Agreement shall impose any
obligation on either Party regarding measures pursuant toimmigration laws and regulations.

138

Article 12.2
Definitions
For the purposes of this Chapter, the term “entry andtemporary stay” means entry into and stay in a Party by anatural person of the other Party without the intent toestablish permanent residence.
Article 12.3
Specific Commitments
1. Each Party shall grant entry and temporary stay tonatural persons of the other Party in accordance with this
Chapter and relevant laws and regulations of the former
Party, and subject to the terms of the specific commitments
set out in Annex 10 (Specific Commitments on the Movementof Natural Persons).
2. Neither Party shall impose or maintain any limitations
on the total number of visas to be granted to natural
persons of the other Party falling under one of thecategories referred to in Annex 10 (Specific Commitments on
the Movement of Natural Persons), unless otherwise
specified in that Annex.
Article 12.4
Transparency
Each Party shall:(a)publish or otherwise make available to the otherParty on the date of entry into force of thisAgreement, with respect to natural persons
covered by that Party’s specific commitments
under this Chapter, information on requirements
and procedures necessary for an effective
application for the grant of entry into, initialor renewal of temporary stay in and, whereapplicable, permission to work in, and a changeof status of temporary stay in, that Party insuch a manner as to enable persons of the otherParty to become acquainted with them;

139

(b)

establish or maintain appropriate mechanisms to
respond to enquiries from interested persons
regarding measures relating to the entry andtemporary stay of natural persons covered byparagraph 1 of Article 12.3; and(c)endeavour to promptly make available to the otherParty information on the introduction of any new
requirements and procedures, or changes in any
existing requirements and procedures referred toin subparagraph (a) that affect the effective
application for the grant of entry into, initialor renewal of temporary stay in and, whereapplicable, permission to work in, and a changeof status of temporary stay in, that Party.
Article 12.5
Requirements and Procedures
Relating to the Movement of Natural Persons

1. The competent authorities of each Party shall, without
delay, process complete applications for the grant of entry
and temporary stay or, where applicable, work permits orcertificates of eligibility submitted for natural personsof the other Party, including applications for renewal
thereof.
2
If the competent authorities of a Party require
additional information from the applicant in order toprocess the application, they shall, without undue delay,
endeavour to notify the applicant.
3. A Party shall, within a reasonable period after acomplete application by a natural person of the other Party
covered by this Chapter requesting entry and temporary stayis lodged, notify the natural person of the decision
concerning the application, including, if approved, theperiod of temporary stay and other conditions.
4. Each Party shall ensure that fees charged by its
competent authorities on applications for the grant ofentry and temporary stay do not in themselves represent anunjustifiable impediment to the movement of natural personsof the other Party under this Chapter.

140

5. Each Party shall endeavour, to the extent practicable,
to take measures to simplify the requirements and to
facilitate and expedite the procedures relating to the
movement of natural persons of the other Party, subject to
its laws and regulations.
Article 12.6
Dispute Settlement
1. The dispute settlement procedures provided for in
Chapter 19 (Dispute Settlement) shall not apply to this
Chapter unless:(a)the matter involves a pattern of practice; and(b)the natural persons of a Party concerned haveexhausted the domestic remedies, where available,
regarding the particular matter.

2. The domestic remedies referred to in subparagraph 1(b)shall be deemed to be exhausted if a final determination in
the matter has not been issued by the competent authorityof the other Party within two years after the date of theinstitution of proceedings for such domestic remedy, andthe failure to issue such determination is not attributableto delay caused by the natural persons.

141

CHAPTER 13
ELECTRONIC COMMERCE
Article 13.1
Basic Principles
1. The Parties recognise the economic growth andopportunities provided by electronic commerce and theimportance of avoiding unnecessary barriers to its use anddevelopment.
2. The aim of this Chapter is to contribute to creating anenvironment of trust and confidence in the use ofelectronic commerce and to promote electronic commerce
between the Parties and the wider use of electroniccommerce globally.
3. The Parties recognise the principle of technologicalneutrality in electronic commerce.
Article 13.2
Definitions
For the purposes of this Chapter:(a)the term “digital products” means such products
as computer programmes, text, video, images andsound recordings, or any combinations thereof,
that are digitally encoded, electronicallytransmitted, and produced for commercial sale or
distribution, and does not include those that are
fixed on a carrier medium;
Note 1: For greater certainty, digital products
do not include digitised representationsof financial instruments, including money.
Note 2: Nothing in this Chapter shall beconsidered as affecting the views ofeither Party on whether trade in digitalproducts through electronic transmission
is categorised as trade in services ortrade in goods.

142

(b)

the term “electronic signature” means a measuretaken with respect to information that can berecorded in an electromagnetic record and which
fulfils both of the following requirements:(i)that the measure indicates that suchinformation has been approved by a person
who has taken such measure; and(ii)

that the measure confirms that suchinformation has not been altered;(c)the term “electronic transmissions” meanstransmissions made using any electromagnetic
means;(d)the term “personal data” means any information
about an identified or identifiable individual;
and

(e)

the term “trade administration documents” means
forms that a Party issues or controls that must
be completed by or for an importer or exporter inconnection with the import or export of goods.
Article 13.3
Customs Duties

Each Party shall maintain its practice of not imposing
customs duties on electronic transmissions between theParties.
Article 13.4
Non-Discriminatory Treatment of Digital Products
1. Neither Party may accord less favourable treatment tosome digital products than it accords to other like digitalproducts:(a)on the basis that the digital products receiving
less favourable treatment are created, produced,
published, stored, transmitted, contracted for,commissioned, or first made available oncommercial terms in the Area of the other Party;

143

(b)

on the basis that the author, performer, producer,
developer, or distributor of such digitalproducts is a person of the other Party; or(c)so as to otherwise afford protection to otherlike digital products that are created, produced,
published, stored, transmitted, contracted for,commissioned, or first made available oncommercial terms in its Area.

Note: Recognising the Parties’ objective of promoting
bilateral trade, the term “some digital products”
in paragraph 1 refers solely to those digitalproducts created, produced, published, contracted
for, or commissioned in the Area of the otherParty, or digital products of which the author,
performer, producer, or developer is a person of
the other Party.
2. Neither Party may accord less favourable treatment todigital products:

3.

(a)

created, produced, published, stored, transmitted,
contracted for, commissioned, or first madeavailable on commercial terms in the Area of theother Party than it accords to like digitalproducts created, produced, published, stored,transmitted, contracted for, commissioned, or
first made available on commercial terms in a nonParty; or(b)whose author, performer, producer, developer, or
distributor is a person of the other Party thanit accords to like digital products whose author,
performer, producer, developer, or distributor isa person of a non-Party.

Paragraphs 1 and 2 do not apply to:(a)non-conforming measures adopted or maintained bya Party in accordance with Article 9.7 (Trade inServices - Non-Conforming Measures) or 14.10(Investment - Non-Conforming Measures andExceptions);(b)

the extent that they are inconsistent with
Chapter 16 (Intellectual Property);

144

(c)

government procurement;(d)subsidies provided by a Party or a state
enterprise including grants, government-supported
loans, guarantees, and insurance; and(e)services supplied in the exercise of governmental
authority, as defined in Article 9.2 (Trade inServices – Definitions).

4. For greater certainty, paragraphs 1 and 2 do notprevent a Party from adopting or maintaining measures,
including measures in the audio-visual and broadcasting
sectors, in accordance with Article 9.7 (Trade in Services– Non-Conforming Measures) or 14.10 (Investment –Non-Conforming Measures and Exceptions).
Note: Nothing in this Article shall be construed asaffecting rights and obligations of the Parties withrespect to each other under Article 4 of the
TRIPS Agreement.
Article 13.5
Domestic Regulation
1. Each Party shall ensure that measures it adopts ormaintains do not unreasonably prohibit or restrict
electronic commerce or its development.
2. Neither Party shall adopt or maintain measuresregulating electronic transactions that:(a)deny the legal effect, validity or enforceabilityof a transaction, including a contract, solely on
the grounds that it is in the form of anelectronic communication; or(b)discriminate between different forms oftechnology,

unless such measures are provided for in its laws andregulations and are administered in a reasonable, objective
and impartial manner.

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3. Each Party shall, when formulating any new regulations
relating to electronic commerce, take into account theimportance of industry-led development of electroniccommerce.
4. Each Party shall encourage the private sector to adopt
self-regulation, including codes of conduct, model
contracts, guidelines and enforcement mechanisms, with aview to facilitating electronic commerce.
Article 13.6
Electronic Signature
1. Neither Party shall adopt or maintain measuresregulating electronic signature that:(a)prohibit parties to an electronic transaction
from mutually determining the appropriate
electronic signature methods for theirtransaction; or(b)prevent parties to an electronic transaction fromhaving the opportunity to prove in court that
their electronic transaction complies with any
legal requirements.

2. Notwithstanding paragraph 1, where prescribed by a
Party’s laws and regulations, that Party may require that,for transactions where a high degree of reliability andsecurity is required, the method of authentication meetcertain security standards or be certified by an authority
accredited in accordance with that Party’s laws andregulations.
3. Each Party shall, as appropriate, encourage the use ofelectronic signatures based on internationally accepted
standards.
4. The Parties shall, where possible, cooperate to work
toward the mutual recognition of electronic signatures
issued or recognised by either Party.

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Article 13.7
Consumer Protection
1. The Parties recognise the importance of adopting andmaintaining measures which provide, for consumers using
electronic commerce, protection that is at least equivalent
to that provided for consumers using other forms ofcommerce, and measures conducive to the promotion of
consumer confidence in electronic commerce.
2. The Parties recognise the importance of cooperation
between their respective competent authorities in charge ofconsumer protection activities related to electroniccommerce in order to enhance consumer protection.
Article 13.8
Personal Data Protection
1. Each Party shall adopt or maintain measures to protect
the personal data of electronic commerce users.
2. In the development of protection standards for the
personal data of electronic commerce users, each Party
shall take into account relevant international standards
and criteria of relevant international bodies.
Article 13.9
Paperless Trade Administration
1. Each Party shall endeavour to make all tradeadministration documents available to the public inelectronic versions.
2. Each Party shall endeavour to accept tradeadministration documents submitted electronically as thelegal equivalent of the paper version of these documents.
3. In developing initiatives which provide for the use of
paperless trade administration, each Party shall take into
account international standards or methods made under the
auspices of international organisations.
4. The Parties shall cooperate bilaterally and ininternational fora to enhance the acceptance of tradeadministration documents submitted electronically.

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Article 13.10
Cooperation
1. The Parties shall, where appropriate, cooperate andparticipate actively in regional and multilateral fora topromote the development of electronic commerce.
2. The Parties shall, as appropriate, share informationand experiences, including on related laws, regulations andbest practices with respect to electronic commerce, in
relation to, inter alia, consumer confidence,cyber-security, combatting unsolicited commercial
electronic messages, intellectual property, electronic
government, personal data protection and electronic
signatures.
3. The Parties shall cooperate to overcome obstacles
encountered by small and medium enterprises in the use ofelectronic commerce.
4. Each Party shall, as appropriate, encourage activities
by non-government organisations in that Party which promoteelectronic commerce, including its secure use.
5. The Parties shall endeavour to cooperate, inappropriate cases of mutual concern, in the enforcement oflaws against fraudulent and deceptive commercial practices
in electronic commerce, subject to the laws and regulationsof the respective Parties.

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CHAPTER 14
INVESTMENT
Article 14.1
Scope
1. This Chapter shall apply to measures adopted or
maintained by a Party relating to:(a)investors of the other Party;(b)covered investments; and(c)with respect to Article 14.9, all investments in
the Area of the Party adopting or maintaining themeasure.

2. With the exception of Article 14.15, in the event of
any inconsistency between this Chapter and another Chapter,the other Chapter shall prevail to the extent ofinconsistency.
Article 14.2
Definitions
For the purposes of this Chapter:(a)the term “covered investment” means, with respect
to a Party, an investment in its Area of aninvestor of the other Party, in existence as ofthe date of entry into force of this Agreement or
established, acquired or expanded thereafter;(b)

the term “enterprise of a Party” means anenterprise constituted or organised under the lawof a Party;(c)the term “freely usable currencies” means any
currency designated as such by the International
Monetary Fund under the Articles of Agreement of
the International Monetary Fund, as amended;

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(d)

the term “investment activities” means theestablishment, acquisition, expansion, management,
conduct, operation, maintenance, use, enjoyment
and sale or other disposition of investments;(e)the term “investment agreement” means a writtenagreement between a national authority of a Party
and a covered investment or an investor of theother Party, on which the covered investment or
the investor relies in establishing or acquiringa covered investment, that grants rights to thecovered investment or investor:(i)with respect to natural resources that anational authority controls, such as fortheir exploration, extraction, refining,transportation, distribution or sale;(ii)

to supply services to the public onbehalf of the Party, such as power
generation or distribution, water
treatment or distribution, or
telecommunications; or(iii)

to undertake infrastructure projects,
such as the construction of roads,
bridges, canals, dams, or pipelines, thatare not for the exclusive or predominant
use and benefit of the government;

Note 1:“Written agreement” means an agreement inwriting, executed by both parties,
whether in a single instrument or in
multiple instruments, that creates an
exchange of rights and obligations,binding on both parties. For greatercertainty:(i)a unilateral act of an
administrative or judicial
authority, such as a permit,
licence, or authorisation issued bya Party solely in its regulatory
capacity, or a decree, order, or
judgment, standing alone; and

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(ii)

an administrative or judicial
consent decree or order, shall not
be considered a written agreement.

Note 2: For the purposes of this definition,“national authority” means an authority
at the central level of government.
(f)the term “investment” means every kind of asset
owned or controlled, directly or indirectly, by
an investor, that has the characteristics of aninvestment, including such characteristics as thecommitment of capital or other resources, theexpectation of gain or profit, or the assumptionof risk. Forms that an investment may takeinclude:(i)an enterprise and a branch of anenterprise;(ii)

shares, stocks or other forms of equity
participation in an enterprise;(iii)

bonds, debentures, loans and other forms
of debt;(iv)

futures, options and other derivatives;(v)

rights under contracts, including turnkey,
construction, management, production orrevenue-sharing contracts;(vi)

claims to money or to any contractual
performance related to a businessactivity and having an economic value;(vii)

intellectual property as defined in
Article 16.2 (Intellectual Property Definitions);(viii)

rights conferred pursuant to laws andregulations or contracts such asconcessions, licences, authorisations andpermits; and

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(ix)

any other tangible and intangible,
movable and immovable property, and any
related property rights, such as leases,
mortgages, liens and pledges; andNote: Investments may also include amounts
yielded by investments that are re-invested,in particular, profit, interest, capitalgains, dividends, royalties and fees. Achange in the form in which assets areinvested does not affect their character as
investments.
(g)

the term “investor of a Party” means a natural
person or an enterprise of a Party, that seeks tomake, is making, or has made, an investment in
the Area of the other Party.
Article 14.3
National Treatment

Each Party shall accord to investors of the other Party
and to covered investments treatment no less favourable
than that it accords, in like circumstances, to its own
investors and to their investments with respect toinvestment activities in its Area.
Article 14.4
Most-Favoured-Nation Treatment
Each Party shall accord to investors of the other Party
and to covered investments treatment no less favourable
than that it accords, in like circumstances, to investorsof a non-Party and to their investments with respect toinvestment activities in its Area.
Note: For greater certainty, this Article does not apply todispute settlement procedures or mechanisms under any
international agreement.

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Article 14.5
Minimum Standard of Treatment
Each Party shall accord to covered investments
treatment in accordance with customary international law,
including fair and equitable treatment and full protection
and security.
Note 1: This Article prescribes the customary internationallaw minimum standard of treatment of aliens as theminimum standard of treatment to be afforded by a
Party to covered investments. The concepts of “fairand equitable treatment” and “full protection andsecurity” do not require treatment in addition toor beyond that which is required by the customaryinternational law minimum standard of treatment ofaliens.
Note 2: A determination that there has been a breach ofanother provision of this Agreement, or of aseparate international agreement, does notestablish that there has been a breach of this
Article.
Article 14.6
Access to the Courts of Justice
1. Each Party shall with respect to investment activities
in its Area accord to investors of the other Party
treatment no less favourable than that it accords in likecircumstances to its own investors or investors of a
non-Party, with respect to access to its courts of justice
and administrative tribunals and agencies.
2. Paragraph 1 does not apply to treatment provided toinvestors of a non-Party pursuant to an international
agreement concerning access to courts of justice oradministrative tribunals, or judicial cooperationagreements.

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Article 14.7
Special Formalities and Information Requirements
1. Nothing in Article 14.3 shall be construed to prevent a
Party from adopting or maintaining a measure thatprescribes special formalities in connection withinvestment activities of investors of the other Party andcovered investments, such as compliance with registration
requirements, or requirements that investors be residentsof the Party or that covered investments be legallyconstituted under the laws and regulations of the Party
provided that such formalities do not materially impair theprotections afforded by the Party to investors of the otherParty and covered investments pursuant to this Chapter.
2. Notwithstanding Articles 14.3 and 14.4, a Party may
require an investor of the other Party, or a covered
investment, to provide information concerning that covered
investment solely for informational or statistical purposes.
The Party shall protect such information that isconfidential from any disclosure that would prejudice thecompetitive position of the investor or covered investment.
Nothing in this paragraph shall be construed to prevent a
Party from otherwise obtaining or disclosing information inconnection with the equitable and good faith application ofits law.
Article 14.8
Senior Management and Boards of Directors
1. Neither Party shall require that an enterprise of that
Party that is a covered investment appoint to senior
management positions nationals of any particularnationality.
2. A Party may require that a majority or less than amajority of the board of directors, or any committee
thereof, of an enterprise of that Party that is a covered
investment, be of a particular nationality, or resident in
the Area of the Party, provided that the requirement does
not materially impair the ability of the investor to
exercise control over its investment.

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Article 14.9
Prohibition of Performance Requirements
1. Neither Party shall apply in connection with investment
activities of an investor of a Party in its Area any
measure which is inconsistent with the Agreement on
Trade-Related Investment Measures in Annex 1A to the WTO
Agreement.
2. Without prejudice to paragraph 1, neither Party shall
impose or enforce any of the following requirements, inconnection with investment activities of an investor of a
Party or of a non-Party in its Area:(a)to export a given level or percentage of goods orservices;(b)to achieve a given level or percentage ofdomestic content;(c)to purchase, use or accord a preference to goods
produced in its Area, or to purchase goods frompersons in its Area;(d)to relate in any way the volume or value ofimports to the volume or value of exports or to
the amount of foreign exchange inflows associatedwith an investment of the investor;(e)

to restrict sales of goods or services in its
Area that an investment of the investor produces
or provides by relating such sales in any way tothe volume or value of its exports or foreignexchange earnings;(f)to transfer technology, a production process orother proprietary knowledge to a person in its
Area, except when the requirement:(i)

is imposed or enforced by a court ofjustice, administrative tribunal orcompetition authority to remedy apractice determined after judicial oradministrative process to be
anticompetitive under its competition
laws and regulations; or

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(ii)

(g)

concerns the disclosure of proprietary
information or the use of intellectual
property rights which is undertaken in amanner not inconsistent with the TRIPS
Agreement; orto supply to a specific region or the world
market exclusively from its Area, one or more of
the goods that an investment of the investor
produces or the services that an investment of
the investor provides.

3. Without prejudice to paragraph 1, neither Party shallcondition the receipt or continued receipt of an advantage,in connection with investment activities of an investor ofa Party or of a non-Party in its Area, on compliance withany of the following requirements:(a)to achieve a given level or percentage ofdomestic content;(b)

to purchase, use or accord a preference to goods
produced in its Area, or to purchase goods frompersons in its Area;(c)to relate in any way the volume or value ofimports to the volume or value of exports or to
the amount of foreign exchange inflows associatedwith an investment of the investor; or(d)to restrict sales of goods or services in its
Area that an investment of the investor produces
or provides by relating such sales in any way tothe volume or value of its exports or foreignexchange earnings.

4. Nothing in paragraph 3 shall be construed to prevent a
Party from conditioning the receipt or continued receipt ofan advantage, in connection with investment activities ofan investor of a Party or of a non-Party in its Area, on
compliance with a requirement to locate production, supply
a service, train or employ workers, construct or expand
particular facilities, or carry out research anddevelopment, in its Area.

156

5. Subparagraphs 2(a), 2(b), 2(c), 3(a) and 3(b) shall not
apply to qualification requirements for goods or services
with respect to export promotion and foreign aid programs.
6. Subparagraphs 2(b), 2(c), 2(f), 2(g), 3(a) and 3(b)shall not apply to government procurement.
7. Subparagraphs 3(a) and 3(b) shall not apply torequirements imposed by an importing Party relating to thecontent of goods necessary to qualify for preferential
tariffs or preferential quotas.
8. Paragraphs 2 and 3 shall not apply to any requirement
other than the requirements set out in those paragraphs.
Note: For greater certainty, this Article does not preclude
enforcement of any commitment, undertaking or
requirement between private parties, where a Party
did not impose or require the commitment, undertaking
or requirement.
Article 14.10
Non-Conforming Measures and Exceptions
1.

Articles 14.3, 14.4, 14.8 and 14.9 shall not apply to:(a)any non-conforming measure that is maintained by
the following on the date of entry into force of
this Agreement, as set out in Schedules inAnnex 6 (Non-Conforming Measures Relating toParagraph 1 of Articles 9.7 and 14.10):(i)the central government of a Party; or(ii)

a State or Territory of Australia or aprefecture of Japan;(b)

any non-conforming measure that is maintained bya local government other than a State or
Territory or a prefecture referred to in
subparagraph (a)(ii) on the date of entry into
force of this Agreement;(c)the continuation or prompt renewal of any
non-conforming measure referred to in
subparagraphs (a) and (b); or

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(d)

an amendment or modification to any
non-conforming measure referred to in
subparagraphs (a) and (b), provided that theamendment or modification does not decrease theconformity of the measure, as it existed
immediately before the amendment or modification,with Articles 14.3, 14.4, 14.8 and 14.9.

2. Articles 14.3, 14.4, 14.8 and 14.9 shall not apply to
any measure that a Party adopts or maintains with respect
to sectors, sub-sectors and activities set out in its
Schedule in Annex 7 (Non-Conforming Measures Relating toParagraph 2 of Articles 9.7 and 14.10).
3. Neither Party shall, under any measure adopted after
the date of entry into force of this Agreement and coveredby its Schedule in Annex 7 (Non-Conforming Measures
Relating to Paragraph 2 of Articles 9.7 and 14.10), require
an investor of the other Party, by reason of its
nationality, to sell or otherwise dispose of an investmentthat exists at the time the measure becomes effective.
4. In cases where a Party makes an amendment or amodification to any non-conforming measure set out in its
Schedule in Annex 6 (Non-Conforming Measures Relating toParagraph 1 of Articles 9.7 and 14.10) or where a Party
adopts any new or more restrictive measure with respect tosectors, sub-sectors or activities set out in its Schedulein Annex 7 (Non-Conforming Measures Relating to Paragraph 2
of Articles 9.7 and 14.10) after the date of the entry into
force of this Agreement, the Party shall, prior to theimplementation of the amendment or modification or the newor more restrictive measure, or as soon as possible
thereafter:(a)on request of the other Party, promptly provide
information and respond to questions pertaining
to any such proposed or actual amendment,
modification or measure;(b)

to the extent possible, provide a reasonable
opportunity for comments by the other Party on
any such proposed or actual amendment,
modification or measure; and

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(c)

to the maximum extent possible, notify the otherParty of any such amendment, modification ormeasure that may substantially affect the otherParty’s interests under this Agreement.

5. Each Party shall endeavour, where appropriate, toreduce or eliminate the non-conforming measures set out in
its Schedules in Annexes 6 (Non-Conforming Measures
Relating to Paragraph 1 of Articles 9.7 and 14.10) and 7(Non-Conforming Measures Relating to Paragraph 2 ofArticles 9.7 and 14.10) respectively.
6. Articles 14.3 and 14.4 shall not apply to any measure
covered by the exceptions to, or derogations from,obligations under Articles 3 and 4 of the TRIPS Agreement.
7. Articles 14.3, 14.4 and 14.8 shall not apply to any
measure that a Party adopts or maintains with respect to:(a)government procurement; or(b)subsidies or grants provided by a Party,
including government-supported loans, guarantees
and insurance.
Article 14.11
Expropriation and Compensation

1. Neither Party shall expropriate or nationalise acovered investment either directly or indirectly throughmeasures equivalent to expropriation or nationalisation(hereinafter referred to in this Chapter as“expropriation”) except:(a)for a public purpose;(b)

on a non-discriminatory basis;(c)in accordance with due process of law; and(d)upon payment of prompt, adequate and effective
compensation in accordance with paragraphs 2
through 4.

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2. The compensation shall be equivalent to the fair market
value of the expropriated investment at the time when the
expropriation was publicly announced or when the
expropriation occurred, whichever is the earlier. The fairmarket value shall not reflect any change in market value
occurring because the expropriation had become publicly
known earlier.
3. The compensation shall be paid without delay and shall
include interest at a commercially reasonable rate accrued
from the date of expropriation to the date of payment andshall be effectively realisable and freely transferable inaccordance with Article 14.13.
4. If payment is made in a freely usable currency, thecompensation paid shall include interest, at a commerciallyreasonable rate for that currency, accrued from the date of
expropriation until the date of payment.
5. If a Party elects to pay in a currency other than afreely usable currency, the compensation paid, converted
into the currency of payment at the market rate of exchange
prevailing on the date of payment, shall be no less than
the sum of the following:(a)the fair market value on the date of
expropriation, converted into a freely usable
currency at the market rate of exchange
prevailing on that date; and(b)interest, at a commercially reasonable rate forthat freely usable currency, accrued from thedate of expropriation until the date of payment.

6. This Article does not apply to the issuance ofcompulsory licences granted in relation to intellectual
property rights in accordance with the TRIPS Agreement, orto the revocation, limitation, or creation of intellectual
property rights, to the extent that such issuance,
revocation, limitation, or creation is consistent with
Chapter 16 (Intellectual Property).
Note: For greater certainty, the reference to the
TRIPS Agreement in paragraph 6 includes any
waiver in force between the Parties of any
provision of that Agreement granted by WTO
members in accordance with the WTO Agreement.

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Article 14.12
Treatment in Case of Strife
1. Each Party shall, with respect to restitution,indemnification, compensation or any other settlement,
accord to investors of the other Party that have suffered
loss or damage to their covered investments due to armed
conflict or civil strife such as revolution, insurrection,
civil disturbance or any other similar event in its Area,
treatment that is no less favourable than that it would
accord, in like circumstances, to its own investors or toinvestors of a non-Party.
2. Any payments as a means of settlement referred to inparagraph 1 shall be effectively realisable, freelytransferable and freely convertible at the market exchange
rate into the currency of the Party of the investors
concerned or freely usable currencies.
3. Notwithstanding the provisions of Article 1.10 (General
Provisions – Security Exceptions), neither Party shall be
relieved of its obligation under paragraph 1 by reason ofits measures taken pursuant to that Article.
Article 14.13
Transfers
1. Each Party shall allow all transfers relating to acovered investment to be made freely into and out of its
Area without delay. Such transfers shall include those of:(a)the initial capital and additional amounts tomaintain or increase investments;(b)

profits, capital gains, dividends, royalties,
interest, fees and other current incomes accruing
from investments;(c)proceeds from the total or partial sale or
liquidation of investments;(d)payments made under a contract including loan
payments in connection with investments;

161

(e)

earnings and remuneration of personnel fromabroad who work in connection with investments in
the Area of the Party;(f)payments made in accordance with Articles 14.11
and 14.12; and(g)payments arising out of a dispute.

2. Each Party shall allow such transfers to be made infreely usable currencies at the market exchange rate
prevailing at the time of each transfer.
3. Notwithstanding paragraphs 1 and 2, a Party may delay
or prevent such transfers through the equitable,
non-discriminatory and good-faith application of its laws
relating to:(a)bankruptcy, insolvency or the protection of therights of creditors;(b)issuing, trading or dealing in securities orderivatives;(c)criminal or penal offences;(d)reporting or record keeping of transfers ofcurrency or other monetary instruments whennecessary to assist law enforcement or financial
regulatory authorities; or(e)ensuring compliance with orders or judgments injudicial or administrative proceedings.
Article 14.14
Subrogation

If a Party or its designated agency makes a payment toan investor of the Party pursuant to an indemnity,
guarantee or insurance contract pertaining to an investmentof that investor within the Area of the other Party, that
other Party shall recognise:

162

(a)

the assignment, to the Party or its designatedagency, of any right or claim of the investor in
respect of such investment, that formed the basisof such payment; and(b)

the right of the Party or its designated agency
to exercise by virtue of subrogation such rightor claim to the same extent as the original rightor claim of the investor.
Article 14.15
General Exceptions

Subject to the requirement that such measures are notapplied in a manner which would constitute a means ofarbitrary or unjustifiable discrimination between covered
investments or investors of the other Party and otherinvestments or investors, where like conditions prevail, ora disguised restriction on investment, nothing in Articles
14.3, 14.4, and 14.9 shall prevent the adoption or
enforcement by either Party of measures:(a)necessary to protect public morals or to maintainpublic order;
Note: The public order exception may be invoked
only where a genuine and sufficiently
serious threat is posed to one of thefundamental interests of society.

(b)necessary to protect human, animal or plant lifeor health;Note: This exception includes environmental
measures necessary to protect human, animalor plant life or health.

(c)necessary to secure compliance with laws or
regulations which are not inconsistent with theprovisions of this Chapter, including thoserelating to:(i)the prevention of deceptive andfraudulent practices or to deal with theeffects of a default on a contract;

163

(ii)

the protection of the privacy of
individuals in relation to the processing
and dissemination of personal data andthe protection of confidentiality of
individual records and accounts; or(iii)

safety;(d)

imposed for the protection of national treasuresof artistic, historic or archaeological value; or(e)relating to the conservation of living or
non-living exhaustible natural resources if suchmeasures are made effective in conjunction withrestrictions on domestic production or
consumption.
Article 14.16
Temporary Safeguard Measures

1. A Party may adopt or maintain restrictive measures withregard to cross-border capital transactions as well as
payments or transfers for transactions related to covered
investments:

2.

(a)

in the event of serious balance-of-payments andexternal financial difficulties or threat
thereof; or(b)in exceptional cases where movements of capitalcause or threaten to cause serious difficulties
for macroeconomic management, in particularmonetary and exchange rate policies.

Restrictive measures referred to in paragraph 1 shall:(a)be applied such that the other Party is treatedno less favourably than any non-Party;(b)

be consistent with the Articles of Agreement of
the International Monetary Fund;(c)not exceed those necessary to deal with thecircumstances set out in paragraph 1;

164

(d)

be temporary and be phased out progressively as
the situation specified in paragraph 1 improves;(e)be promptly notified to the other Party; and(f)avoid unnecessary damages to the commercial,economic and financial interests of the otherParty.

3. The Party which has adopted any measures underparagraph 1 shall, on request, commence consultations withthe other Party in order to review the restrictions adopted
by it.
Article 14.17
Denial of Benefits
1. A Party may deny the benefits of this Chapter to an
investor of the other Party that is an enterprise of theother Party and to its investments, where the denying Party
establishes that the enterprise is owned or controlled byan investor of a non-Party and the denying Party:(a)does not maintain diplomatic relations with thenon-Party; or(b)adopts or maintains measures with respect to the
non-Party that prohibit transactions with theenterprise or that would be violated or
circumvented if the benefits of this Chapter wereaccorded to the enterprise or to its investments.

2. A Party may deny the benefits of this Chapter to an
investor of the other Party that is an enterprise of theother Party and to its investments, where the denying Party
establishes that the enterprise is owned or controlled byan investor of a non-Party or of the denying Party and theenterprise has no substantial business activities in the
Area of the other Party.
Note: For the purposes of this Article, an enterprise is:(a)“owned” by an investor if more than 50 per centof the equity interest in it is beneficiallyowned by the investor; and

165

(b)

“controlled” by an investor if the investor has
the power to name a majority of its directors orotherwise to legally direct its actions.
Article 14.18
Sub-Committee on Investment

1. For the purposes of the effective implementation andoperation of this Chapter, the Parties hereby establish a
Sub-Committee on Investment (hereinafter referred to inthis Article as “the Sub-Committee”).
2.

The functions of the Sub-Committee shall be:(a)exchanging information on any matters related tothis Chapter;(b)reviewing and monitoring the implementation andoperation of this Chapter and the non-conforming
measures set out in each Party’s Schedules inAnnexes 6 (Non-Conforming Measures Relating toParagraph 1 of Articles 9.7 and 14.10) and 7(Non-Conforming Measures Relating to Paragraph 2
of Articles 9.7 and 14.10);(c)discussing any issues related to this Chapter;(d)considering any issues raised by either Party
concerning the imposition or enforcement of
performance requirements, including thosespecified in Article 14.9;(e)considering any issues raised by either Party
concerning investment agreements between a Party
and an investor of the other Party;(f)reporting the findings and outcome of discussionsof the Sub-Committee to the Joint Committee; and(g)carrying out other functions as may be delegatedby the Joint Committee.

3.
The Sub-Committee shall be composed of and co-chairedby representatives of the Governments of the Parties.

1664. The Sub-Committee may invite, by consensus,
representatives of relevant entities other than the
Governments of the Parties with the necessary expertise
relevant to the issues to be discussed.
5. The Sub-Committee shall meet at such venues and times
and by such means as may be agreed by the Parties.
Article 14.19
Review
1. Unless the Parties otherwise agree, the Parties shallconduct a review of this Chapter with a view to thepossible improvement of the investment environment through,for example, the establishment of a mechanism for thesettlement of an investment dispute between a Party and an
investor of the other Party. Such review shall commence inthe fifth year following the date of entry into force of
this Agreement or a year on which the Parties otherwise
agree, whichever comes first.
2. The Parties shall also conduct such a review if,following the entry into force of this Agreement, Australia
enters into any multilateral or bilateral international
agreement providing for a mechanism for the settlement of
an investment dispute between Australia and an investor ofanother or the other party to that agreement, with a viewto establishing an equivalent mechanism under thisAgreement. The Parties shall commence such review within
three months following the date on which that international
agreement entered into force and will conduct the review
with the aim of concluding it within six months following
the same date.
3. At any time after the first year following the entry
into force of this Agreement, either Party may request theother Party to agree to commence the review provided for inparagraph 1.

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CHAPTER 15
COMPETITION AND CONSUMER PROTECTION
Article 15.1
Objectives
The aim of this Chapter is to contribute to thefulfilment of the objectives of this Agreement by promoting
economic efficiency and consumer welfare through thepromotion of competition and cooperation on consumer
protection.
Article 15.2
Definitions
For the purposes of this Chapter:(a)the term “anticompetitive activities” means any
conduct or transaction that adversely affects
competition and may be subject to penalties orother relief under the competition laws of either
Party;(b)

the term “competition authority” means:

(c)

(i)

for Australia, the Australian Competition
and Consumer Commission, or its
successor; and(ii)

for Japan, the Fair Trade Commission, or
its successor; andthe term “competition law” means:(i)for Australia, Parts IV and XIA of theCompetition and Consumer Act 2010, andany regulations made under those Parts;and provisions of other Parts in so far
as they relate to Part IV, but notincluding Part X; as well as any
amendments thereto;

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(ii)

for Japan, the Law Concerning Prohibitionof Private Monopoly and Maintenance ofFair Trade (Law No. 54 of 1947) and its
implementing regulations as well as any
amendments thereto; and(iii)

for both Australia and Japan, such otherlaws and regulations as the Parties mayfrom time to time mutually determine to
be a “competition law”.

Article 15.3
Promotion of Competition by Addressing Anticompetitive
Activities
1. Each Party shall, subject to its laws and regulations,take measures which it considers appropriate to promotecompetition, especially by addressing anticompetitive
activities.
2. Any measures referred to in paragraph 1 shall beconsistent with the principles of transparency,
non-discrimination and procedural fairness.
Article 15.4
State-Owned Enterprises
In addition to Article 15.3, bearing in mind therelationship between the promotion of competition and otherpolicy objectives, the Parties recognise that seeking toensure that governments do not provide competitive
advantages to state-owned enterprises simply because they
are state owned can contribute to the promotion ofcompetition.
Article 15.5
Cooperation on Addressing Anticompetitive Activities
1. The Parties recognise the importance of cooperation tofurther the promotion of competition.

1692. The Parties shall, subject to their respective laws andregulations as well as available resources, cooperate on
the promotion of competition by addressing anticompetitive
activities.
3. Cooperation may include, but is not limited to,
exchange of information, notification and coordination of
enforcement activities, and consultation.
4. Detailed cooperation arrangements to implement this
Article may be made between the competition authorities of
the Parties.
Article 15.6
Cooperation on Consumer Protection
The Parties recognise the importance of cooperation onmatters related to consumer protection in order to enhance
consumer welfare in their respective Areas. Accordingly,
the Parties shall cooperate, where appropriate, on mattersrelating to consumer protection, such as through exchangeof publicly available information and experience.
Article 15.7
Consultations
The Parties, recognising the importance of respecting
the independence of each competition authority to enforce
their competition laws, shall consult with each other, on
request of either Party, on any matter which may arise inconnection with this Chapter.
Article 15.8
Confidentiality of Information
1. Each Party’s competition authority may share
information with the other Party’s competition authority
subject to each Party’s laws and regulations.

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2. Recognising the importance of confidentiality when
exchanging information that is not publicly available, thecompetition authority of the Party receiving suchinformation may only use or disclose that information inaccordance with conditions imposed by the providing Party’s
competition authority.
3. Information provided by the competition authority of a
Party to the competition authority of the other Party shallnot be used by the other Party for presentation in criminal
proceedings carried out by a court or a judge, unless, onrequest of the other Party, such information was provided
for use in criminal proceedings through diplomatic channels
or other channels established in accordance with the laws
and regulations of the Parties.
4. This Article shall not preclude the use or disclosureof information provided in accordance with this Chapter tothe extent such use or disclosure is required by the laws
and regulations of the Party receiving the information. The
competition authority of a Party shall, wherever possible,
give advance notice of any such use or disclosure to thecompetition authority of the other Party providing theinformation.
Article 15.9
Non-Application of Chapter 19 (Dispute Settlement)
The dispute settlement procedures provided for in
Chapter 19 (Dispute Settlement) shall not apply to this
Chapter.

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CHAPTER 16
INTELLECTUAL PROPERTY
Article 16.1
General Provisions
1. Each Party shall grant and ensure adequate, effective
and non-discriminatory protection of intellectual property,
promote efficiency and transparency in the administrationof its intellectual property system and provide formeasures for adequate and effective enforcement ofintellectual property rights against infringement,
including counterfeiting and piracy, in accordance with theprovisions of this Chapter.
2. Each Party reaffirms its rights and obligations under
the international agreements relating to intellectual
property to which both Parties are party.
3. Each Party shall endeavour to participate ininternational efforts, at various fora, in harmonisingintellectual property systems.
Article 16.2
Definitions
For the purposes of this Chapter:
(a)

(b)

the term “intellectual property” means:(i)

copyright and related rights, trade marks,
geographical indications, industrial
designs, patents, layout-designs(topographies) of integrated circuits,
and protection of undisclosed information
as defined or referred to in the TRIPS
Agreement; and(ii)

new varieties of plants as defined orreferred to in the UPOV Convention;

the term “nationals” shall have the same meaning
as in Article 1 of the TRIPS Agreement;

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(c)

the term “Paris Convention” means the Paris
Convention for the Protection of Industrial
Property done at Paris on 20 March 1883, as
amended; and(d)the term “UPOV Convention” means theInternational Convention for the Protection of
New Varieties of Plants done at Paris on
2 December 1961, as amended.
Article 16.3
National Treatment

1. Each Party shall accord to nationals of the other Party
treatment no less favourable than the treatment it accords
to its own nationals with regard to the protection of
intellectual property, subject to the exceptions provided
in the TRIPS Agreement.
2. The Parties may avail themselves of the exceptions
permitted under paragraph 1 in relation to judicial andadministrative procedures, including the designation of an
address for service or the appointment of an agent within
the jurisdiction of a Party, only where such exceptions arenecessary to secure compliance with laws and regulations
which are not inconsistent with the provisions of this
Chapter and where such practices are not applied in amanner which would constitute a disguised restriction on
trade.
Note: For the purposes of this Article, the term
“protection” shall include matters affecting theavailability, acquisition, scope, maintenance andenforcement of intellectual property rights as wellas those matters affecting the use of intellectual
property rights specifically covered in this Chapter.
Further, for the purposes of this Article, the term
“protection” includes the prohibition of
circumvention of effective technological measures
specified in paragraph 1 of Article 16.12.

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Article 16.4
Streamlining of Procedural Matters
For the purposes of providing efficient administrationof its intellectual property system, each Party shall takeappropriate measures to streamline its administrative
procedures concerning intellectual property.
Article 16.5
Acquisition and Maintenance of Intellectual Property Rights
1. In relation to the substantive examination of
applications for patents, applications for registrations of
new plant varieties and trade marks, and applications forregistrations, or registrations, of industrial designs,
neither Party shall refuse an application or a registration
without notifying the applicant in writing of the reasonsfor such refusal and giving the applicant at least one
opportunity, prior to the decision of refusal, to makeamendments to the application or the registration andsubmit their written opinions. Each Party shall ensure that,
where the examined application or registration is refused,
the applicant has an opportunity to appeal against thedecision of refusal.
2. Each Party shall, in accordance with its laws andregulations, maintain judicial or administrative tribunals
or procedures for the purpose of the examination, review,correction, opposition, invalidation, revocation orcancellation, as appropriate, of a grant of a patent, or
the registration of a new plant variety, trade mark or
industrial design.
Article 16.6
Transparency
For the purposes of further promoting transparency inthe administration of its intellectual property system,
each Party shall, in accordance with its laws andregulations, take appropriate measures to:(a)publish, on the Internet or otherwise,
information on:(i)applications for patents;

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(ii)

grants of patents;(iii)

registrations of industrial designs;(iv)

applications for registration of trade
marks;(v)

registrations of trade marks;(vi)

applications for registration of newvarieties of plants; and(vii)

registrations of new varieties of plants,

and make available to the public information
contained in dossiers for the above applications,grants and registrations;(b)make available to the public information on
applications for the suspension by its competentauthorities of the release of goods suspected of
infringing intellectual property rights as aborder measure;(c)make available to the public information on its
efforts to ensure effective enforcement ofintellectual property rights; and(d)make available to the public, on the Internet orotherwise, other information with regard to its
intellectual property system, including laws,
regulations and guidelines.

Article 16.7
Promotion of Public Awareness of Protection ofIntellectual Property
The Parties shall take necessary measures to promote
public awareness of protection of intellectual property
including educational and dissemination projects on the useof intellectual property as well as on the enforcement ofintellectual property rights.

175Article 16.8
Patents
The Parties shall cooperate to enhance mutual
utilisation of search and examination results so as toallow applicants to obtain patents in an efficient andexpeditious manner.
Article 16.9
Trade Marks
Any sign, or any combination of signs, capable ofdistinguishing the goods or services of one undertaking
from those of other undertakings, shall be capable ofconstituting a trade mark. Such signs, in particular words
including personal names, letters, numerals, figurative
elements, three-dimensional shapes and combinations ofcolours as well as any combination of such signs, shall be
eligible for registration as a trade mark. Where signs are
not inherently capable of distinguishing the relevant goods
or services, each Party may make eligibility forregistration depend on distinctiveness acquired through use.
Article 16.10
Geographical Indications
1. Each Party shall recognise that geographicalindications are eligible for protection through a trade
mark system or other legal means.
2. The relationship between the protection of trade markrights and that of geographical indications shall be inaccordance with the TRIPS Agreement.
3. Each Party shall ensure that protection measures forgeographical indications are transparent, readily available
and understandable to the public.
4. The Parties may exchange views on issues related tothis Article including protection of geographicalindications. The Sub-Committee on Intellectual Property
referred to in Article 16.21 shall provide a forum for thispurpose.

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5. The Parties shall review this Article, with a view toconsidering further provisions, five years after the dateof entry into force of this Agreement, unless the Parties
otherwise agree. The Sub-Committee on Intellectual Property
referred to in Article 16.21 shall provide a forum for thispurpose.
Article 16.11
New Varieties of Plants
Each Party shall, in accordance with its rights andobligations under the UPOV Convention, provide forprotection of plant varieties by granting and protecting
rights in a plant variety where the variety is new,
distinct, uniform and stable.
Article 16.12
Copyright and Related Rights
1. With respect to copyright and related rights, eachParty shall provide:(a)adequate legal protection; and(b)effective criminal penalties or civil remedies orany combination thereof, against thecircumvention of effective technological measuresthat are used by authors, performers, or
producers of phonograms in connection with theexercise of their rights under the laws andregulations of the Party and that restrict acts,
in respect of their works, performances orphonograms, which are neither authorised by theauthors, performers or producers of phonograms
concerned nor permitted in certain special casesby the laws and regulations of the Party.

2. Each Party shall ensure that its collective management
organisations are encouraged to:(a)operate to collect and distribute revenues totheir members in a manner that is fair, efficient,transparent and accountable; and

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(b)

adopt open and transparent record keeping of thecollection and distribution of revenues.

3. In civil judicial proceedings involving copyright, eachParty shall provide for a presumption that, in the absenceof evidence to the contrary, the person whose name isindicated on a work in the usual manner as the name of theauthor of the work is the author of the work. This
paragraph shall be applicable even if such name is a
pseudonym, where the pseudonym adopted by the author leaves
no doubt as to his or her identity.
4. Each Party shall confine limitations or exceptions to
exclusive rights of copyright and related rights to certain
special cases which do not conflict with a normal
exploitation of a work, performance or phonogram and do notunreasonably prejudice the legitimate interests of theright holder.
Note: With respect to works, performances andphonograms, paragraph 4 does not reduce thecapacity of each Party to provide for limitations
or exceptions in accordance with multilateralagreements related to intellectual property towhich that Party is, or becomes, a party.
Article 16.13
Protection of Undisclosed Information
Each Party shall protect undisclosed information inaccordance with Article 39 of the TRIPS Agreement.
Article 16.14
Utility Models
The Parties reaffirm their rights and obligations forthe protection of utility models in accordance with theParis Convention.

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Article 16.15
Unfair Competition
Each Party shall provide for effective protection
against acts of unfair competition in accordance with theParis Convention.
Article 16.16
Internet Service Providers
Each Party shall take appropriate measures to limit theliability of, or remedies available against, Internet
service providers for copyright infringement by the usersof their online services or facilities, where the Internet
service providers take action to prevent access to thematerials infringing copyright in accordance with the laws
and regulations of the Party.
Article 16.17
Enforcement – General
Each Party shall maintain mechanisms for the effective
enforcement of intellectual property rights including
border measures, civil remedies and criminal procedures andpenalties in accordance with Articles 16.18 through 16.20.
These mechanisms may also include:(a)public or private advisory groups; and(b)internal coordination among, and joint actions by,national government agencies concerned with
enforcement of intellectual property rights.
Article 16.18
Enforcement – Border Measures

1. Each Party shall provide for procedures concerning thesuspension at the border by its customs administration, ex
officio, of the release of goods suspected of infringing
rights to trade marks, or copyright or related rights,
which are destined for importation into and exportationfrom the Party.

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2. Each Party shall provide for procedures concerning thesuspension at the border by its customs administration, on
request of a right holder, of the release of goods
suspected of infringing rights to trade marks, or copyrightor related rights, which are destined for importation into
the Party.
3. Each Party may provide for procedures concerning thesuspension at the border by its customs administration of
the release of goods suspected of infringing rights totrade marks, or copyrights or related rights which:(a)are destined for exportation from the Party, onrequest of a right holder; and(b)

are destined for transhipment through the Party,
ex officio or on request of a right holder.

4. Each Party may provide for procedures concerning thesuspension at the border by its customs administration of
the release of goods suspected of infringing rights topatents, industrial designs or new varieties of plants,
which are destined for importation into, exportation fromor transhipment through the Party.
5. In the case of suspension with respect to importation
or exportation, in accordance with the procedures referred
to in this Article, the competent authorities of theimporting Party upon importation, or of the exporting Party
upon exportation, shall, where authorised in accordancewith its laws and regulations or by its judicial
authorities, notify the right holder of the names andaddresses of the importer and the consignor, or theexporter and the consignee, of the goods in question, as
the case may be.
6. Once a positive determination regarding infringement
has been made, each Party shall ensure that the goods, therelease of which has been suspended in accordance with theprocedures referred to in this Article, will not bereleased into the channels of commerce without the consent
of the right holder, and that the goods will be destroyed
or disposed of in accordance with its laws and regulations,
except with the consent of the right holder, or otherwise,in exceptional circumstances.

1807. Each Party shall provide for simplified procedures, tobe used when the importer does not object, for thecompetent authorities to seize, destroy or dispose of thegoods the release of which has been suspended in accordancewith the procedures referred to in paragraph 2.
Note: For the purposes of this Article, the term“transhipment” means transhipment, as defined in theInternational Convention on the Simplification andHarmonization of Customs Procedures, done at Kyoto on
18 May 1973, as amended.
Article 16.19
Enforcement – Civil Remedies
1. Each Party shall provide that in civil judicial
proceedings by a right holder of intellectual property
rights against a person who knowingly, or with reasonablegrounds to know, infringed the right holder’s intellectual
property rights, its judicial authorities shall have theauthority to order the infringer to pay the right holder
damages adequate to compensate for the injury the rightholder has suffered because of the infringement of theright holder’s intellectual property rights.
2. Each Party shall ensure, subject to its laws andregulations, that its judicial authorities have theauthority to determine the amount of damages based on the
totality of the evidence presented to them. In determining
the amount of damages for infringement of intellectual
property rights, a Party’s judicial authorities shall havethe authority to consider, inter alia, any legitimate
measure of value the right holder submits, which may
include lost profits, the value of the infringed goods orservices measured by the market price, or the suggested
retail price.
Article 16.20
Enforcement – Criminal Procedures and Penalties
1. Each Party shall provide for criminal procedures andpenalties to be applied at least in cases of trade markcounterfeiting, copyright or related rights piracy or
infringement of rights relating to new varieties of plants,
committed wilfully and on a commercial scale.

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2. Each Party shall treat wilful importation orexportation of goods covered by paragraph 1 as unlawful
activities subject to criminal penalties. A Party may
comply with its obligation relating to importation andexportation of goods covered by paragraph 1 by providing
for distribution, sale or offer for sale of such goods on acommercial scale as unlawful activities subject to criminal
penalties.
3. Penalties applicable to the cases referred to inparagraphs 1 and 2 shall include imprisonment and/or
monetary fines sufficient to provide a deterrent, that areconsistent with the level of penalties applied for crimesof a corresponding gravity.
4. Each Party shall ensure, at least in cases of trade
mark counterfeiting or infringement of rights relating to
new varieties of plants, committed wilfully and on acommercial scale, that its competent authorities may
institute prosecution ex officio, without the need for a
formal complaint by the right holder whose right has been
infringed.
5. Each Party shall ensure that in cases of trade markcounterfeiting or copyright or related rights piracy
committed wilfully and on a commercial scale, its judicial
authorities may order the confiscation of crime proceeds
and properties derived from such crime proceeds, inaccordance with its laws and regulations.
Note: For the purposes of this paragraph, for Australia,
its judicial authorities shall only be required toorder the confiscation of crime proceeds andproperties derived from such crime proceeds, inrespect of offences defined as “indictableoffences” under its law.
6. Each Party shall provide for criminal procedures andpenalties to be applied in cases of wilful importation anddomestic use, in the course of trade and on a commercial
scale, of labels or packaging:(a)to which a mark has been applied withoutauthorisation which is identical to, or cannot be
distinguished from, a trade mark registered in
its Area; and

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(b)

which are intended to be used in the course of
trade on goods or in relation to services which
are identical to goods or services for which suchtrade mark is registered.

Note 1: A Party may comply with its obligation under
this paragraph relating to importation oflabels or packaging through its measuresconcerning distribution.
Note 2: A Party may comply with its obligations under
this paragraph by providing for criminal
procedures and penalties to be applied toattempts to commit a trade mark offence.
Article 16.21
Sub-Committee on Intellectual Property
1. For the purposes of the effective implementation andoperation of this Chapter, the Parties hereby establish a
Sub-Committee on Intellectual Property (hereinafterreferred to in this Article as “the Sub-Committee”).
2.

The functions of the Sub-Committee shall be:(a)reviewing and monitoring the implementation andoperation of this Chapter;(b)

discussing any issues related to intellectual
property, including geographical indications,covered by this Chapter;(c)overseeing ongoing cooperation between theParties in relation to the protection of
intellectual property, enforcement ofintellectual property rights and administrationof their intellectual property systems;(d)reporting the findings and the outcomes of
discussions of the Sub-Committee to the Joint
Committee; and(e)carrying out other functions as may be delegatedby the Joint Committee.

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3.

The Sub-Committee:(a)shall be composed of and co-chaired byrepresentatives of the Governments of theParties; and(b)

may invite, by consensus, representatives of
relevant entities other than the Governments of
the Parties, with necessary expertise relevant to
the issues to be discussed, to attend meetings of
the Sub-Committee to provide advice on specificissues.

4. The Sub-Committee shall meet at such venues and times
and by such means as may be agreed by the Parties.

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CHAPTER 17
GOVERNMENT PROCUREMENT
Article 17.1
Scope
1. This Chapter shall apply to any measure regarding
covered procurement.
2. For the purposes of this Chapter, the term “covered
procurement” means a government procurement of goods,
services or both:

3.

(a)

by any contractual means, including through suchmethods as purchase or as lease, rental or hire
purchase, with or without an option to buy,build-operate-transfer contracts and public works
concession contracts;(b)that is conducted by a procuring entity;(c)where the value of the contracts to be awarded isestimated in accordance with Article 17.5 to be
not less than the thresholds specified in Annex
13 (Government Procurement) at the time of
publication of a notice in accordance with
Article 17.10;(d)subject to the conditions specified in Annex 13(Government Procurement); and(e)that is not excluded from coverage by thisAgreement.

This Chapter shall not apply to:(a)procurement of goods and services by a procuring
entity from another entity of the same Party, or
between a procuring entity of a Party and aregional or local government of that Party;(b)

non-contractual agreements or any form ofassistance that a Party provides, including
grants, loans, equity infusions, fiscal
incentives, subsidies, guarantees, cooperative
agreements, and sponsorship arrangements;

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(c)

procurement for the direct purpose of providing
international assistance, including development
aid;

(d)

procurement of research and development services;(e)

procurement of goods and services outside theArea of the procuring Party, for consumption
outside the Area of the procuring Party;(f)public employment contracts;(g)procurement conducted under the particular
procedure or condition of an internationalorganisation, or funded by international grants,
loans, or other assistance where the applicable
procedure or condition would be inconsistent withthis Chapter;(h)procurement funded by grants and sponsorshippayments received from a person other than aprocuring entity of a Party;(i)the acquisition or rental of land, existingbuildings, or other immovable property or rights
thereon;(j)procurement conducted under the particular
procedure or condition of an international
agreement relating to the stationing of troops or
relating to the joint implementation by thesignatory countries of a project; and(k)procurement or acquisition of fiscal agency ordepository services, liquidation and management
services for regulated financial institutions, orservices related to the sale, redemption anddistribution of public debt, including loans andgovernment bonds, notes, derivatives and othersecurities.

4. Neither Party shall prepare, design or otherwise
structure any government procurement contract in order toavoid the obligations under this Chapter.

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Article 17.2
Definitions
For the purposes of this Chapter:(a)the terms “build-operate-transfer contract” and“public works concession contract” mean any
contractual arrangement the primary purpose ofwhich is to provide for the construction or
rehabilitation of physical infrastructure, plant,
buildings, facilities, or other government owned
works and under which, as consideration for a
supplier’s execution of a contractual arrangement,a procuring entity grants the supplier, for a
specified period of time, temporary ownership ora right to control and operate, and demand
payment for, the use of such works for theduration of the contract;(b)

the term “conditions for participation” means
minimum conditions that potential suppliers mustmeet in order to participate in a procurement
process or for submissions to be considered. This
may include a requirement to undertake anaccreditation or validation procedure;(c)the term “in writing” means any worded or
numbered expression that can be read, reproduced,
and later communicated. This may include
electronically transmitted and stored
information;(d)the term “limited tendering” means a procurement
method whereby the procuring entity contacts a
supplier or suppliers of its choice;(e)the term “multi-use list” means a list of
suppliers that a procuring entity has determinedsatisfy the conditions for participation in that
list, and that a Party intends to use more than
once;

(f)

the term “open tendering” means a procurement
method whereby all interested suppliers may
submit a tender;

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(g)

the term “procuring entity” means an entity
covered in Annex 13 (Government Procurement);(h)the term “publish” means to disseminate
information in an electronic or paper medium thatis available widely and is readily accessible to
the general public;(i)

the term “selective tendering” means a
procurement method whereby those suppliers
invited to do so by the procuring entity may
submit a tender;(j)

the term “services” includes construction
services unless otherwise specified; and(k)the term “supplier” means a person that provides
or could provide goods or services to a procuring
entity.
Article 17.3
National Treatment and Non-Discrimination

1. With respect to any measure regarding covered
procurement, each Party shall accord, immediately andunconditionally, to the goods, services and suppliers of
the other Party, treatment no less favourable than that it
accords to domestic goods, services and suppliers.
2. With respect to any measure regarding covered
procurement, a Party shall not:(a)treat a locally-established supplier lessfavourably than another locally-establishedsupplier on the basis of the degree of foreign
affiliation or ownership; or(b)discriminate against a locally-establishedsupplier on the basis that the goods or services
offered by that supplier for a particular
procurement are goods or services of the otherParty.

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3. This Article shall not apply to customs duties andcharges of any kind imposed on or in connection with
importation, the method of levying such duties and charges,
other import regulations and formalities, and measures
affecting trade in services other than measures governing
covered procurement.
4. Each Party shall ensure that its procuring entities
comply with this Chapter in conducting covered procurements.
5. For greater certainty, all orders under contracts
awarded for covered procurement shall be subject toparagraphs 1 and 2.
Article 17.4
Rules of Origin
For the purposes of covered procurement, neither Party
shall apply rules of origin to goods or services that are
different from the rules of origin the Party applies in thenormal course of trade to those goods or services.
Article 17.5
Valuation of Contracts
1. In estimating the value of a procurement for the
purposes of ascertaining whether it is a covered
procurement under this Chapter:(a)valuation shall take into account all forms of
remuneration, including any premiums, fees,
commissions, interest and other revenue streams
that may be provided for under the contract;(b)

the selection of the valuation method by aprocuring entity shall not be used, nor shall any
procurement requirement be divided, with theintention of avoiding the application of this
Chapter; and

189

(c)

in cases where an intended procurement specifies
the need for or provides for the possibility ofoption clauses, the basis for valuation shall be
the maximum total value of the procurement,
inclusive of optional purchases.

2. In the case of procurement by lease, rental, or hire
purchase of goods or services, or procurement for which a
total price is not specified, the basis for valuation shallbe:(a)in the case of a fixed-term contract:(i)where the term of the contract is 12
months or less, the total estimatedmaximum value for its duration; or(ii)where the term of the contract exceeds 12months, the total estimated maximum value,
including any estimated residual value;(b)where the contract is for an indefinite period,
the estimated monthly instalment multiplied by
48; and(c)

where it is not certain whether the contract is
to be a fixed-term contract, subparagraph (b)shall be used.
Article 17.6
Prohibition of Offsets

With regard to covered procurement, a Party, including
its procuring entities, shall not seek, take account of,
impose or enforce any offset. The term “offset” means any
condition or undertaking that encourages local development
or improves a Party’s balance-of-payments accounts, such as
the use of domestic content, the licensing of technology,
investment, counter-trade and similar actions or
requirements.

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Article 17.7
Technical Specifications
1. Technical specifications shall not be prepared, adopted,
or applied with a view to, or with the effect of, creating
unnecessary obstacles to trade between the Parties.
2. Requirements relating to conformity assessment
procedures shall not be prescribed with a view to, or withthe effect of, creating unnecessary obstacles to trade
between the Parties.
3. For the purposes of this Article, the term “technicalspecification” means a tendering requirement that sets out:(a)the characteristics of goods or services to be
procured, including quality, performance, safetyand dimensions, or the processes and methods fortheir production or provision; or(b)terminology, symbols, packaging, marking andlabelling requirements, as they apply to goods orservices.

4. Technical specifications prescribed by procuring
entities shall, where appropriate:(a)be specified in terms of performance andfunctional requirements, rather than design ordescriptive characteristics; and(b)

be based on international standards, where such
exist; otherwise, on national technicalregulations, recognised national standards, orbuilding codes.

5. There shall be no requirement or reference to aparticular trademark or trade name, patent, copyright,
design or type, specific origin or producer or supplier,unless there is no sufficiently precise or intelligible wayof describing the procurement requirements and provided
that words such as “or equivalent” are included in thetender documentation.

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6. A procuring entity shall not seek or accept, in amanner that would have the effect of precluding competition,
advice that may be used in the preparation or adoption of
any technical specification for a specific procurement froma person that may have a commercial interest in the
procurement.
7.

Notwithstanding paragraph 6, a procuring entity may:(a)

conduct market research in developing
specifications for a particular procurement; or(b)allow a supplier that has been engaged to provide
design or consulting services to participate inprocurements related to such services, provided
it would not give the supplier an unfair
advantage over other suppliers.

8. For greater certainty, a Party, including its procuring
entities, may, in accordance with this Article, prepare,adopt or apply technical specifications to promote theconservation of natural resources or protect theenvironment.
Article 17.8
Tendering Procedures
1. Each Party shall ensure that the tendering proceduresof its procuring entities are applied in a
non-discriminatory and transparent manner that is
consistent with this Chapter.
2. A procuring entity shall use open, selective or limited
tendering procedures.
Article 17.9
Conditions for Participation
1. Any conditions for participation required fromsuppliers, including financial guarantees, technicalqualifications and information necessary for establishing
the financial, commercial and technical capacity ofsuppliers, as well as the verification of qualifications,shall be no less favourable to suppliers of the other Party
than to domestic suppliers.

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2. A Party and its procuring entities may establish amulti-use list, provided that the procuring entity or othergovernment agency annually publishes or otherwise makes
available, continuously in electronic form, a notice
inviting interested suppliers to apply for inclusion on thelist. The notice shall include:(a)a description of the goods and services, orcategories thereof, for which the list may be
used;

(b)

the conditions for participation to be satisfied
by suppliers and the methods that the procuring
entity or other government agency will use toverify a supplier’s satisfaction of theconditions; and(c)the name and address of the procuring entity orother government agency and other informationnecessary to contact the entity and obtain all
relevant documents relating to the list.

3. The process of, and the time required for, qualifying
suppliers shall not be used in order to keep suppliers of
the other Party off a suppliers’ list or from being
considered for a particular intended procurement.
4. Nothing in this Article shall preclude the exclusion of
any supplier on grounds such as bankruptcy or false
declarations or significant deficiencies in performance ofany substantive requirement or obligation under a priorcontract.
5. For greater certainty, a procuring entity may allow
suppliers who have not yet qualified to tender in an
intended procurement to participate in that procurement,
provided that there is sufficient time to complete thequalification procedure.

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Article 17.10
Notice of Procurement
1. In an open tendering procedure and, where appropriate,a selective tendering procedure, a procuring entity shall
publish a notice inviting interested suppliers to submit
tenders (hereinafter referred to as “notice of
procurement”) or application for participation in a
procurement, in such a way as to be readily accessible toany interested supplier of the other Party for the entire
period established for tendering.
2. The information in each notice of procurement shall
include a description of the intended procurement, any
conditions that suppliers must fulfil to participate in the
procurement, the name of the procuring entity, the address
where all documents relating to the procurement may beobtained, and the time-limits for submission of tenders.
3. Procuring entities are encouraged to publish, prior to
or as early as possible in the fiscal year, a notice
regarding their future procurement plans (hereinafterreferred to as “notice of planned procurement”). The noticeof planned procurement should include the subject matter of
each procurement and the planned date of the publication of
the notice of procurement or commencement of the related
tender procedure.
Article 17.11
Selective Tendering
1. To ensure optimum effective competition under selective
tendering procedures, procuring entities shall, for eachintended procurement, invite tenders from the maximum
number of domestic suppliers and suppliers of the otherParty, taking due account of the efficient operation of the
procurement system and market conditions. They shall selectthe suppliers to participate in the procedure in a fair andnon-discriminatory manner.
2. For greater certainty, a procuring entity applying
selective tendering may use a list of qualified suppliers
or a multi-use list established in accordance with Article
17.9.

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Article 17.12
Time-Limits for Tendering
1.

Each Party shall ensure that:(a)any prescribed time-limit is adequate to allow
suppliers to prepare and submit tenders before
the closing of the tendering procedures; and(b)

in determining any such time-limit, its procuring
entities, consistent with their own reasonableneeds, take into account such factors as the dateof publication of the tender notice, thecomplexity of the intended procurement and theextent of subcontracting anticipated.

2. For each covered procurement, the final date and time
for submission of tenders determined by the procuring
entity shall be the same for all suppliers participating in
the tendering procedure. For greater certainty, thisrequirement shall also apply where:(a)as a result of a need to amend information
provided to suppliers during the procurement
process, the procuring entity extends thetime-limits for qualification or tendering
procedures; or(b)negotiations are terminated and suppliers may
submit new tenders.
Article 17.13
Tender Documentation

1. A procuring entity shall make available to suppliers
tender documentation that includes all informationnecessary to permit suppliers to prepare and submit
responsive tenders, including all criteria that the
procuring entity will consider in awarding the contract.
2. A procuring entity shall respond promptly to any
reasonable request for relevant information, including arequest for explanations relating to tender documentation,
submitted by a supplier participating in the tendering
procedure.

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3. Information relating to a specific procurement shallnot be provided in a manner which would have the effect ofgiving a potential supplier or group of potential suppliers
an advantage over competitors.
4. Where, prior to the award of a contract, a procuring
entity modifies the criteria or requirements set out in thenotice of procurement or tender documentation provided toparticipating suppliers, or amends or re-issues a notice ortender documentation, it shall transmit in writing all suchmodifications or amended or re-issued notice or tender
documentation:(a)to all suppliers that are participating at thetime of the modification, amendment or
re-issuance, where such suppliers are known tothe entity, and in all other cases, in the samemanner as the original information was madeavailable; and(b)in adequate time to allow such suppliers tomodify and re-submit amended tenders, as
appropriate.

Article 17.14
Submission, Receipt and Opening of Tenders and Awarding ofContracts
1. A procuring entity shall receive, open and treat all
tenders in accordance with procedures that guarantee thefairness and impartiality of the procurement process.
2. A procuring entity shall treat all tenders in
confidence to the extent permitted by the laws andregulations of the Party. In particular, it shall notprovide information to particular suppliers that might
prejudice fair competition between suppliers.
3. A procuring entity shall not penalise any supplier
whose tender is received after the time specified forreceiving tenders if the delay is due solely to mishandlingon the part of the procuring entity.

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4. Where a procuring entity provides suppliers with anopportunity to correct unintentional errors of form between
the opening of tenders and the awarding of the contract,
the procuring entity shall provide the same opportunity toall participating suppliers.
5. To be considered for award, a tender must, at the timeof opening, conform to the essential requirements of thenotice of procurement or tender documentation.
6. A contract may only be awarded to a supplier that the
procuring entity has determined to have complied with theconditions for participation. If a procuring entity hasreceived a tender abnormally lower than other tenders
submitted, it may enquire with the tenderer to ensure thatthe tenderer can comply with the conditions forparticipation and is capable of fulfilling the terms of thecontract.
7. Unless a procuring entity determines that it is not in
the public interest to award a contract, the procuring
entity shall award the contract to the supplier that theentity has determined to be capable of fulfilling the termsof the contract and that, based solely on the criteria andrequirements specified in the notices and tender
documentation, has submitted:(a)the most advantageous, best value or overall
greatest value tender; or(b)where price is the sole criterion, the lowest
price.

8. A procuring entity shall not use option clauses, cancel
a procurement or modify awarded contracts in order to avoid
the obligations under this Chapter.

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Article 17.15
Limited Tendering
1. A procuring entity may use limited tendering, provided
that limited tendering is not used with a view to avoiding
maximum possible competition or in a manner which would
constitute a means of discrimination against the suppliersof the other Party or protection to domestic producers or
suppliers. When a procuring entity applies limited
tendering, it may choose, according to the nature of the
procurement, not to apply Articles 17.7 through 17.14.
2. Subject to paragraph 1, a procuring entity may use
limited tendering only under the following conditions:(a)on condition that the requirements of the initialtender are not substantially modified in thecontract as awarded:(i)no tenders were submitted or no suppliers
requested participation;(ii)

all tenders submitted have beencollusive;(iii)

no tenders were submitted that conform to
the essential requirements in the tender
documentation; or(iv)

no suppliers satisfied the conditions forparticipation;(b)when, for works of art or for reasons connectedwith protection of exclusive rights, such as
patents or copyrights, or in the absence ofcompetition for technical reasons, the goods orservices can be supplied only by a particularsupplier and no reasonable alternative or
substitute exists;(c)in so far as is strictly necessary when, forreasons of extreme urgency brought about by
events unforeseeable or unforeseen by the
procuring entity, the goods or services could not
be obtained in time by means of open or selective
tendering procedures;

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(d)

(e)

for additional deliveries by the original
supplier of goods or services, or its authorised
representative, that were not included in theinitial procurement where a change of supplierfor such additional goods or services:(i)cannot be made for economic or technicalreasons such as requirements ofinterchangeability or interoperability
with existing equipment, software,
services or installations; or(ii)would cause significant inconvenience orsubstantial duplication of costs for the
procuring entity;

when a procuring entity procures a prototype or afirst good or service that is intended forlimited trial or that is developed at its request
in the course of, and for, a particular contract
for research, experiment, study or original
development;
Note: Original development of a first good orservice may include limited production or
supply in order to incorporate the resultsof field testing and to demonstrate thatthe good or service is suitable for
production or supply in quantity toacceptable quality standards.

(f)for goods purchased on a commodity market;(g)

for purchases made under exceptionallyadvantageous conditions which only arise in thevery short term such as from unsolicited
innovative proposals, unusual disposals, ordisposal of assets of businesses in liquidation,
bankruptcy or receivership and not routinepurchases from regular suppliers;

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(h)

in the case of contracts awarded to the winner ofa design contest provided that the contest has
been organised in a manner which is consistent
with the principles of this Chapter and thecontest is judged by an independent jury with aview to design contracts being awarded to thewinner; or(i)for new construction services consisting of therepetition of similar construction services that
conform to a basic project for which an initial
contract was awarded following open tendering or
selective tendering in accordance with this
Chapter and for which the procuring entity has
indicated in the notice of intended procurement
concerning the initial construction service, that
limited tendering procedures might be used inawarding contracts for those construction
services.

3. Procuring entities shall prepare a report in writing oneach contract awarded under this Article. Each report shallcontain the name of the procuring entity, value and kind ofgoods or services procured, and a statement of theconditions in this Article which prevailed.
Article 17.16
Post-Award Information
1. Each Party, including its procuring entities shall
publish a notice no later than 72 days after the award ofeach contract for a covered procurement. Such notice shallcontain:(a)a description of the goods or services procured,
which may include quantity;(b)

the name and address of the entity awarding thecontract;(c)

the contract date or the date of award;(d)the name and address of the contracted supplieror winning tenderer;

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(e)

the value of the contract or the value of thewinning award or the highest and the lowest offer
taken into account in the award of the contract;
and

(f)

the procurement method used.

2. A procuring entity shall promptly inform suppliers thathave submitted tenders of the contract award decision.
Subject to Article 17.18, a procuring entity shall, on
request, provide an unsuccessful supplier with the reasons
why the procuring entity did not select its tender.
3. A procuring entity shall maintain documentation andreports relating to the conduct of procurements covered bythis Chapter, including reports required by paragraph 3 ofArticle 17.15, for a period of at least three years after
the date it awards a contract.
Article 17.17
Information on the Procurement System
1. Each Party shall promptly publish its procurement laws,
regulations, procedures and policy guidelines relating tocovered procurements, and any changes or additions thereto.
2. Each Party shall promptly reply to any request from theother Party for an explanation of any matter relating to
its procurement laws, regulations, procedures and policy
guidelines.
Article 17.18
Non-Disclosure of Information
Nothing in this Chapter shall be construed to require a
Party or its procuring entities to disclose, furnish orallow access to confidential information furnished by aperson where such disclosure might prejudice faircompetition between suppliers, without the authorisation of
the person that furnished the confidential information.

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Article 17.19
Challenge Procedure
1. In the event of a complaint by a supplier that there
has been a breach of measures implementing the obligationsof this Chapter in the context of a covered procurement,each Party shall encourage the supplier to seek resolutionof its complaint in consultation with the procuring entity.
In such instances the procuring entity shall accord
impartial and timely consideration to any such complaint,
in a manner that is not prejudicial to obtaining corrective
measures under the challenge system.
2. Each Party shall maintain at least one impartial
administrative or judicial authority that is independent of
its procuring entities to receive and review, in a
non-discriminatory, timely, transparent and effective
manner, complaints that suppliers submit, in accordancewith the Party’s laws, regulations and procedures, relating
to a covered procurement.
3. Each Party shall make information on complaint
mechanisms generally available.
Article 17.20
Exceptions
1. Further to Article 1.10 (General Provisions – Security
Exceptions), nothing in this Chapter shall be construed toprevent a Party from taking any action which it considers
necessary for the protection of its essential security
interests relating to government procurement indispensable
for national security or for national defence purposes.
2. Subject to the requirement that such measures are notapplied in a manner that would constitute a means ofarbitrary or unjustifiable discrimination between theParties where the same conditions prevail, or a disguised
restriction on trade between the Parties, nothing in this
Chapter shall be construed to prevent a Party from imposing,enforcing or maintaining measures:(a)necessary to protect public morals, order orsafety;202

(b)necessary to protect human, animal or plant lifeor health;(c)necessary to protect intellectual property; or(d)relating to goods or services of handicapped
persons, of philanthropic or not-for-profit
institutions or of prison labour.

3. The Parties understand that subparagraph 2(b) includes
environmental measures necessary to protect human, animal,
or plant life or health.
Article 17.21
Ensuring Integrity in Procurement Processes
1. Each Party shall ensure that criminal or administrative
penalties exist to prevent corruption in its government
procurement.
2. Procuring entities shall conduct covered procurement in
a transparent and impartial manner which:(a)eliminates any conflicts of interest for persons
administering a tendering procedure wherever
possible; or(b)for situations where it is not possible to fully
eliminate such conflicts, prevent such interestsfrom influencing procedures or decisions made in
the course of a procurement.
Article 17.22
Rectifications or Modifications

1. A Party shall notify the other Party in writing of any
proposed rectification or modification of its Part toAnnex 13 (Government Procurement) (any of which ishereinafter referred to in this Article as “modification”).
Notification may include, where necessary to maintain alevel of coverage comparable to that existing prior to themodification, an offer of compensatory adjustment.

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2. Proposed modifications shall become effective provided
the other Party does not object in writing to the modifying
Party within 45 days after the date of notification.
3. A Party need not provide compensatory adjustments tothe other Party where a proposed modification is of apurely formal or minor nature to its Part to Annex 13(Government Procurement), such as:(a)changes in the name of a procuring entity;(b)merger of one or more procuring entities;(c)the separation of a procuring entity into two or
more entities that are all added to the list of
procuring entities in the same Section ofAnnex 13 (Government Procurement); and(d)changes in website references.

4. Where the Parties do not agree on the proposed
modification, the objecting Party may request further
information with a view to clarifying the proposed
modification or may request that an offer of compensation
be made where the objecting Party considers thatcompensation is necessary to maintain a level of coveragecomparable to that existing prior to the modification. The
Parties shall make every attempt to resolve the objection
through consultations.
5. Where the Parties resolve the objection throughconsultations, the Parties shall notify the contact points
provided under Article 1.14 (General Provisions –Communications) of the agreed modifications.
6. Neither Party shall undertake modifications to avoid
the obligations of this Chapter.

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Article 17.23
Privatisation of Procuring Entities
When government control over a procuring entity
specified in Annex 13 (Government Procurement) has beeneffectively eliminated, notwithstanding that the government
may possess holding thereof or appoint members of the boardof directors thereto, this Chapter shall no longer apply tothat entity and compensation need not be proposed. A Party
shall notify the other Party of the name of such entity
before elimination of government control or as soon as
possible thereafter. Notification shall include evidence ofsuch elimination.
Article 17.24
Further Negotiation
In the event that after the entry into force of thisAgreement a Party offers a non-Party additional advantagesof binding access to its government procurement market
beyond what the other Party has been provided with under
this Chapter, the former Party shall, on request of theother Party, enter into negotiations with the other Party
with a view to extending those advantages to the otherParty on a reciprocal basis.
Article 17.25
Cooperation
1. Each Party shall reply to any request from the otherParty for an explanation of any matter relating to theapplication of this Chapter, including matters related toits procurement laws, regulations and policy guidelines.
2. Each Party shall use the contact point referred in
Article 1.14 (General Provisions – Communications) for any
request made pursuant to this Article.
3. The Joint Committee shall have responsibility forreviewing the implementation and operation of this Chapter.

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CHAPTER 18
PROMOTION OF A CLOSER ECONOMIC RELATIONSHIP
Article 18.1
Cooperation
1. The Parties shall endeavour to cooperate and takeappropriate measures to promote a closer economic
relationship, including between their business sectors, inaccordance with their respective laws and regulations.
2. The Parties, confirming their willingness to promote a
closer economic relationship, shall hold consultations inaccordance with this Chapter.
Article 18.2
Sub-Committee on
Promotion of a Closer Economic Relationship
1. For the purposes of the effective implementation andoperation of this Chapter, the Parties hereby establish a
Sub-Committee on Promotion of a Closer Economic
Relationship (hereinafter referred to in this Chapter as“the Sub-Committee”).
2.

The functions of the Sub-Committee shall be:(a)reviewing and monitoring the implementation andoperation of this Chapter;(b)

discussing any issues related to this Chapter,
including, as appropriate:(i)ways to promote a closer economic
relationship between the Parties;(ii)

ways to further remove obstacles to tradeand investment between the Parties and to
facilitate business activities between
the Parties; and(iii)

possibilities for cooperation in thegovernment and business sectors topromote bilateral trade and investment;

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(c)

as appropriate, reporting the findings and theoutcomes of discussions of the Sub-Committee to
the Joint Committee;(d)making recommendations, as necessary, to the
Joint Committee on appropriate measures to betaken by the Parties; and(e)carrying out other functions as may be delegatedby the Joint Committee.

3. The Sub-Committee shall meet at such venues and times
and by such means as may be agreed by the Parties.
4.

The Sub-Committee:(a)shall be composed of and co-chaired byrepresentatives of the Governments of theParties; and(b)shall take all its actions by mutual consent of
the Parties.

5. The Sub-Committee may invite, by consensus,
representatives of relevant entities other than the
Governments of the Parties, including from the businesssector, with the necessary expertise relevant to the issues
to be discussed, to attend meetings of the Sub-Committee.
6. The Sub-Committee shall cooperate with other relevant
Sub-Committees with a view to avoiding unnecessary overlap
with their work. The Joint Committee shall, if necessary,give instructions to this end.
Article 18.3
Functions of the Contact Point
1. The functions of the contact point of each Party
designated in accordance with Article 1.14 (General
Provisions – Communications), in regard to theimplementation of this Chapter, shall be:(a)receiving concerns or enquiries expressed by theother Party’s enterprises relating to businessactivities between the Parties;

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(b)

responding to the concerns or enquiries referred
to in subparagraph (a), where appropriate, incollaboration with other relevant authorities of
the Party; and(c)reporting, as appropriate, relevant issues to the
Sub-Committee.

2. A Party may designate an authority to help facilitatecommunications under paragraph 1 between its businesssector and the contact point of the other Party.
3. Paragraphs 1 and 2 shall not prevent or restrict any
contact by a Party’s business sector directly with relevant
authorities of the other Party.
Article 18.4
Non-Application of Chapter 19 (Dispute Settlement)
The dispute settlement procedures provided for in
Chapter 19 (Dispute Settlement) shall not apply to this
Chapter.

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CHAPTER 19
DISPUTE SETTLEMENT
Article 19.1
Scope
Unless otherwise provided for in this Agreement, this
Chapter shall apply with respect to the settlement ofdisputes between the Parties concerning the implementation,interpretation or application of this Agreement.
Article 19.2
Definitions
For the purposes of this Chapter, the term “DSU” means
the Understanding on Rules and Procedures Governing the
Settlement of Disputes in Annex 2 to the WTO Agreement.
Article 19.3
Choice of Dispute Settlement Procedure
1. Nothing in this Chapter shall prejudice any rights of
the Parties to have recourse to dispute settlement
procedures available under any other international
agreement to which both Parties are party, including theWTO Agreement.
2. Notwithstanding paragraph 1, once a dispute settlement
procedure has been initiated by a Party under this Chapter
or under any other international agreement to which both
Parties are party with respect to a particular dispute,that Party shall not initiate another dispute settlement
procedure with respect to that particular dispute, unless:(a)substantially separate and distinct rights or
obligations under different international
agreements are in dispute;(b)the dispute settlement procedure which has been
initiated fails to make findings on the issues in
dispute for jurisdictional or procedural reasons;
or

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(c)

3.

the complaining Party terminates the disputesettlement procedure which has been initiated,prior to the issuance of any award or report by
the dispute settlement body, whether draft,interim or final, and initiates a new disputesettlement procedure in another forum withrespect to that particular dispute, provided thatthe dispute settlement procedure to be terminatedis the first dispute settlement procedure which
has been initiated by the complaining Party forthat particular dispute and that the complaining
Party provides an interval of at least 30 days
between the date of the termination of the first
dispute settlement procedure and the date on
which it initiates a new dispute settlement
procedure.

For the purposes of paragraph 2:(a)a dispute settlement procedure under this Chapter
shall be deemed to be initiated by a Party when
it requests the establishment of an arbitral
tribunal in accordance with paragraph 1 of
Article 19.6, and deemed to be terminated by thecomplaining Party when it notifies the Party
complained against and the chair of the arbitral
tribunal of its intention to terminate theproceedings of the arbitral tribunal inaccordance with paragraph 3 of Article 19.11; and(b)a dispute settlement procedure under the WTO
Agreement shall be deemed to be initiated by a
Party when it requests the establishment of apanel in accordance with Article 6 of the DSU,
and deemed to be terminated by the complaining
Party when it requests the panel to suspend its
work in accordance with paragraph 12 of
Article 12 of the DSU.
Note: For the purposes of subparagraph 3(b), it
is understood that where the complaining
Party requests a Panel under the DSU tosuspend its work, that Party shall not
request the Panel to resume its work.

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Article 19.4
Consultations
1. Either Party may request consultations with the otherParty if it considers:
(a)

(b)

any benefit accruing to it directly or indirectly
under this Agreement is being nullified or
impaired as a result of:(i)the application by the other Party of ameasure which is inconsistent with thisAgreement; or(ii)

the failure of the other Party to carryout its obligations under this Agreement;or

any benefit accruing to it directly or indirectly
under Chapter 2 (Trade in Goods), 3 (Rules ofOrigin), 4 (Customs Procedures), 9 (Trade inServices) or 16 (Intellectual Property) is being
nullified or impaired as a result of theapplication by the other Party of a measure thatis not inconsistent with the provisions of those
Chapters, provided that the complaining Party
presents a detailed justification in support ofany complaint relating to that measure.

2. Any request by a Party for consultations shall be
submitted to the other Party in writing and give thereasons for the request, including identification of themeasures at issue and an indication of the factual andlegal basis for the complaint.
3. With a view to reaching a prompt and satisfactory
resolution of the matter, when a Party requests
consultations in accordance with paragraph 1, the otherParty shall reply promptly to the request and enter into
consultations in good faith within 30 days, or within 15
days in cases of urgency which concern perishable goods,
after the date of receipt of the request.

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Article 19.5
Good Offices, Conciliation or Mediation
1. Good offices, conciliation or mediation may berequested at any time by either Party. They may begin at
any time if the Parties agree and, on request of either
Party, be terminated at any time.
2. If the Parties agree, good offices, conciliation or
mediation may continue while procedures of the arbitral
tribunal provided for in this Chapter are in progress.
Article 19.6
Establishment and Composition of Arbitral Tribunals
1. The complaining Party that requested consultations inaccordance with Article 19.4 may request, in writing, tothe Party complained against, the establishment of anarbitral tribunal if:(a)the Party complained against does not enter intosuch consultations within 30 days, or within 15
days in cases of urgency which concern perishable
goods, after the date of receipt of the request
for such consultations; or(b)

the Parties fail to resolve the dispute throughsuch consultations within 60 days, or within 30
days in cases of urgency which concern perishable
goods, after the date of receipt of the request
for such consultations.

2. Any request for the establishment of an arbitral
tribunal pursuant to this Article shall:(a)identify the specific measures at issue;(b)provide a brief summary of the legal basis forthe complaint sufficient to present the problem
clearly, including the provisions alleged to havebeen breached and any other relevant provisionsof this Agreement; and(c)provide a brief summary of the factual basis forthe complaint.

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3. When a request is made by the complaining Party inaccordance with paragraphs 1 and 2, an arbitral tribunal
shall be established in accordance with this Article.
4. The arbitral tribunal shall consist of threearbitrators, including a chair.
5. Unless the Parties otherwise agree, each Party shall,
within 30 days after the date of receipt of the request for
the establishment of an arbitral tribunal, appoint one
arbitrator who may be its national and propose up to threecandidates to serve as the chair. The chair shall not be anational of either Party, nor have his or her usual placeof residence in either Party, nor be employed by either
Party, nor have dealt with the dispute in any capacity.
6. The Parties shall agree on and appoint the chair within
45 days after the date of receipt of the request for theestablishment of an arbitral tribunal, taking into accountthe candidates proposed in accordance with paragraph 5. If
appropriate, the Parties may jointly consult thearbitrators appointed in accordance with paragraph 5.
7. If any of the three appointments have not been madewithin 45 days after the date of receipt of the request for
the establishment of an arbitral tribunal, any arbitrators
not yet appointed shall be appointed, on request of either
Party, by lot from the list of the candidates proposed inaccordance with paragraph 5. The appointment by lot shallbe undertaken within seven days after the date of receiptof the request for appointment by lot, unless the Parties
otherwise agree. Where more than one arbitrator including achair is to be selected by lot, the chair shall be selected
first.
8. The date of the establishment of an arbitral tribunal
shall be the date on which the third arbitrator isappointed.
9.

All arbitrators shall:(a)have expertise or experience in law,international trade, other matters covered bythis Agreement, or the resolution of disputes
arising under international trade agreements;

213

(b)

be chosen strictly on the basis of objectivity,
reliability, and sound judgement; and(c)be independent of, and not be affiliated with ortake instructions from, either Party.

10. If the Parties agree that an arbitrator has failed tocomply with the Code of Conduct referred to in Article
19.16, they may remove the arbitrator, waive the violation
or request the arbitrator to take steps within a specified
period of time to ameliorate the violation. If the Parties
agree to waive the violation or determine that, afteramelioration, the violation has ceased, the arbitrator may
continue to serve.
11. If an arbitrator appointed in accordance with this
Article dies, resigns or becomes unable to act, including
as a result of his or her removal in accordance withparagraph 10, a successor arbitrator shall be appointed in
the same manner as prescribed for the appointment of theoriginal arbitrator and shall have all the powers andduties of the original arbitrator.
12. Where an arbitral tribunal is reconvened in accordancewith Article 19.14 or 19.15, the reconvened arbitral
tribunal shall, where possible, have the same arbitrators
as the original arbitral tribunal. Where this is notpossible, a replacement arbitrator shall be appointed in
the same manner as prescribed for the appointment of theoriginal arbitrator, and shall have all the powers andduties of the original arbitrator.
Article 19.7
Terms of Reference of Arbitral Tribunals
Unless the Parties otherwise agree within 20 days after
the date of receipt of the request for the establishment ofan arbitral tribunal, the terms of reference of thearbitral tribunal shall be:214“To examine, in the light of the relevant
provisions of this Agreement cited by the Parties,
the matter referred to in the request for theestablishment of an arbitral tribunal pursuant to
Article 19.6, to make findings of law and fact
together with the reasons therefor and to issue anaward for the resolution of the dispute.”
Article 19.8
Functions of Arbitral Tribunals
The arbitral tribunal established in accordance with
Article 19.6:(a)should consult the Parties, as appropriate, andprovide adequate opportunities for thedevelopment of a mutually satisfactory solution;(b)shall make an objective assessment of the matter
before it, including an objective assessment of
the facts of the case, the applicability of theprovisions of this Agreement cited by the Parties,
and:

(c)

(i)

the consistency with this Agreement of
the measure at issue applied by the Party
complained against;(ii)

whether the Party complained against has
failed to carry out its obligations under
this Agreement; or(iii)whether the measure at issue applied by
the Party complained against is causing
the nullification or impairment of any
benefit described in subparagraph 1(b) of
Article 19.4; andmay make such other findings as necessary for the
resolution of the dispute.

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Article 19.9
Proceedings of Arbitral Tribunals
1. The arbitral tribunal shall meet in closed session. If
the Parties agree, meetings with the Parties may be open to
the public.
2. The deliberations of the arbitral tribunal and the
documents submitted to it shall be kept confidential.
3. Notwithstanding paragraph 2, either Party may makepublic statements as to its views regarding the dispute,but shall treat as confidential, information and written
submissions provided by the other Party to the arbitral
tribunal which that other Party has designated asconfidential. Where a Party has provided information or
written submissions designated as confidential, that Party
shall, on request of the other Party, provide a
non-confidential summary of the information or written
submissions which may be disclosed publicly.
4. Each Party shall be given the opportunity to attend anyof the presentations, statements or rebuttals in theproceedings and to set out in writing the facts of its case,its arguments and counter-arguments. Any information or
written submissions provided by a Party to the arbitral
tribunal, including any comments on the descriptive part ofthe draft award and responses to questions put by thearbitral tribunal, shall be made available to the otherParty.
5. The arbitral tribunal shall attempt to make its
decisions, including its award, by consensus, but may also
make such decisions, including its award, by majority vote.
6. The period for the arbitral tribunal proceedings, fromthe date of its establishment until the date on which it
issues its award to the Parties, shall not exceed six
months, unless the Parties otherwise agree.

216

7. After consulting the Parties, the arbitral tribunal
shall, as soon as practicable and whenever possible within
10 days after the date of its establishment, fix thetimetable for its proceedings, taking into account any
applicable time-frames specified in this Chapter and theIndicative Timetable referred to in Article 19.16. On
request of the Parties, modifications to such timetable may
be made by the arbitral tribunal.
8. Any time period applicable to the proceedings of thearbitral tribunal shall be suspended for a period thatbegins on the date on which any arbitrator becomes unable
to act and ends on the date on which the successor isappointed.
Article 19.10
Information in Proceedings
1. The arbitral tribunal may seek from the Parties such
relevant information as it considers necessary andappropriate. The Parties shall respond promptly and fully
to any request by the arbitral tribunal for suchinformation.
2. On its own initiative unless the Parties disapprove, oron request of a Party, the arbitral tribunal may obtain
information from any relevant source and may consult
experts to obtain their opinion on certain aspects of thematter. However, before doing so the arbitral tribunal
shall seek the views of the Parties.
3. Subject to paragraph 2, where the dispute raises
factual issues concerning a scientific or other technicalmatter, the arbitral tribunal may, on its own initiative
unless the Parties disapprove, or on request of a Party,
select, in consultation with the Parties, no fewer than two
scientific or technical experts who shall assist thearbitral tribunal throughout its proceedings, but who shallnot have the right to vote in respect of any decision to bemade by the arbitral tribunal, including its award. Where
two suitable scientific or technical experts are notavailable, the arbitral tribunal may, after consulting theParties, select only one expert.

217

4. Where the arbitral tribunal obtains information or
technical advice from any individual or body other than theParties, it shall provide the Parties with a copy of any
information or technical advice it receives and an
opportunity to provide comments on the information or
technical advice. Where the arbitral tribunal takes theinformation or technical advice into account in the
preparation of its award, it shall also take into accountany comments by the Parties.
Article 19.11
Suspension and Termination of Proceedings
1. The arbitral tribunal may suspend its work on requestof the complaining Party, and with the consent of the Party
complained against, at any time for a period not to exceed
12 months. In the event of such a suspension, thetime-frames set out in paragraph 7 of Article 19.9 shall be
extended by the amount of time that the work was suspended.
The proceedings of the arbitral tribunal shall be resumed
at any time on request of either Party. If the work of thearbitral tribunal has been suspended for more than 12
consecutive months, the authority for establishment of thearbitral tribunal shall lapse unless the Parties otherwise
agree.
2. The Parties may agree to terminate the proceedings ofthe arbitral tribunal at any time before the issuance of
the award to the Parties by jointly notifying the chair of
the arbitral tribunal.
3. Notwithstanding paragraph 2, for the purpose of
initiating a new dispute settlement procedure in anotherforum in accordance with subparagraph 2(c) of Article 19.3,
the complaining Party may terminate the proceedings of thearbitral tribunal by notifying the Party complained against
and the chair of the arbitral tribunal of such intention.

218

Article 19.12
Award
1. The arbitral tribunal shall make its award based on therelevant provisions of this Agreement, applicable rules ofinterpretation under international law, the submissions andarguments of the Parties, and any information it has
obtained in accordance with Article 19.10.
2.

The award of the arbitral tribunal shall include:(a)a descriptive part covering the factual
background to the dispute;(b)

its findings on the facts of the case, theapplicability of the provisions of this Agreement
cited by the Parties, and:

(c)
3.

(i)

the consistency with this Agreement of
the measure at issue applied by the Party
complained against;(ii)

whether the Party complained against has
failed to carry out its obligations under
this Agreement; or(iii)whether the measure at issue applied by
the Party complained against is causing
the nullification or impairment of any
benefit described in subparagraph 1(b) of
Article 19.4; andthe reasons for such findings.

The arbitral tribunal may also include in its award:(a)any other findings necessary for the resolutionof the dispute, in accordance with
subparagraph (c) of Article 19.8; and(b)suggested implementation options for the Parties
to consider, if requested by either Party.

4. The findings and suggestions of the arbitral tribunal
in its award shall not add to or diminish the rights andobligations of the Parties under this Agreement or any
other international agreement.

219

5. The award of the arbitral tribunal shall be drafted
without the presence of the Parties. Any opinions expressedin the award by individual arbitrators shall be anonymous.
6. The arbitral tribunal shall submit to the Parties its
draft award meeting the requirements specified inparagraph 2, at least 30 days prior to the date set by thearbitral tribunal in accordance with paragraph 7 of Article
19.9 for issuance of its award, for the purpose of enabling
the Parties to review it. Either Party may submit comments
in writing to the arbitral tribunal on the draft award
within 15 days after the date of submission of the draft
award. The arbitral tribunal shall include in its award its
analysis of any comments made by the Parties on the draft
award.
7. Unless the Parties otherwise agree, either Party may
make the award of the arbitral tribunal publicly available
seven days after the date of its issuance to the Parties,
subject to paragraphs 2 and 3 of Article 19.9.
8. The award of the arbitral tribunal shall be final andbinding on the Parties.
Article 19.13
Implementation of Award
1.

The Party complained against shall:(a)where the award of the arbitral tribunal contains
a finding of inconsistency of the measure atissue applied by the Party complained againstwith this Agreement, bring such measure into
conformity with this Agreement;(b)where the award of the arbitral tribunal contains
a finding that the Party complained against has
failed to carry out its obligations under thisAgreement, carry out such obligations; or

220

(c)

where the award of the arbitral tribunal contains
a finding that the measure at issue applied by
the Party complained against is causing thenullification or impairment of any benefit
described in subparagraph 1(b) of Article 19.4,
address such nullification or impairment or reacha mutually satisfactory solution.

2. If it is impracticable to comply promptly withparagraph 1, the Party complained against shall have areasonable period of time in which to do so. The Party
complained against shall, within 20 days after the date ofissuance of the award, notify the complaining Party of thereasonable period of time that it considers necessary forcompliance.
3. If it is required, any reasonable period of timenecessary to comply with paragraph 1 shall, wheneverpossible, be mutually determined by the Parties. Where theParties fail to agree on the reasonable period of timewithin 45 days after the date of issuance of the award,
either Party may request the chair of the arbitral tribunal
appointed in accordance with Article 19.6 to determine thereasonable period of time.
4. Where a request is made in accordance with paragraph 3,
the chair of the arbitral tribunal shall present theParties with a determination of the reasonable period oftime and the reasons for such determination within 45 days
after the date of receipt of the request. Prior to making
this determination, the chair of the arbitral tribunal may,on its own initiative, or shall, on request of either Party,
seek written submissions from the Parties, and if requested
by either Party, shall hold a meeting with the Parties
where each Party will be given an opportunity to present
its submission. As a guideline, the reasonable period oftime determined by the chair of the arbitral tribunal
should not exceed 12 months from the date of issuance of
the award. However, such reasonable period of time may be
shorter or longer, depending upon the particular
circumstances.

221

Article 19.14
Disagreement Concerning Implementation
1. Where there is disagreement as to whether the Party
complained against has complied with paragraph 1 of Article
19.13, such dispute shall be decided through recourse to anarbitral tribunal reconvened for this purpose.
2. The complaining Party may request in writing to theParty complained against the reconvening of the arbitral
tribunal referred to in paragraph 1 after the earlier of:(a)the expiry of the reasonable period of time
determined in accordance with Article 19.13; or(b)a notification by the Party complained againstthat it has complied with paragraph 1 of Article
19.13.

3. Any request for the reconvening of the arbitral
tribunal pursuant to this Article shall provide a briefsummary of the factual basis for the complaint, including
the reason why the complaining Party considers that the
Party complained against has not complied with paragraph 1
of Article 19.13.
4. When a request is made by the complaining Party inaccordance with paragraphs 1 through 3, the arbitral
tribunal shall be reconvened within 15 days after the dateof receipt of the request. The period for the reconvened
arbitral tribunal proceedings, from the date of its
reconvening until the date on which it issues its award to
the Parties, shall not exceed four months, unless theParties otherwise agree.
5. The reconvened arbitral tribunal shall make anobjective assessment of the matter before it, including an
objective assessment of:(a)the factual aspects of any action taken by the
Party complained against to comply withparagraph 1 of Article 19.13; and(b)whether the Party complained against has compliedwith paragraph 1 of Article 19.13.

222

6. The award of the reconvened arbitral tribunal shall
include:(a)a descriptive part covering the factual
background to the dispute arising under this
Article;(b)

its findings on the facts of the dispute arisingunder this Article, particularly on whether the
Party complained against has complied withparagraph 1 of Article 19.13; and(c)the reasons for such findings.

7. The reconvened arbitral tribunal may also include in
its award:(a)any other findings necessary for the resolutionof the dispute arising under this Article; and(b)suggested implementation options for the Parties
to consider, if requested by either Party.

8. The reconvened arbitral tribunal shall submit to theParties its draft award meeting the requirements specifiedin paragraph 6, at least 30 days prior to the date set by
the reconvened arbitral tribunal in accordance withparagraph 7 of Article 19.9 for issuance of its award, forthe purpose of enabling the Parties to review it. Either
Party may submit comments in writing to the reconvened
arbitral tribunal on the draft award within 15 days after
the date of submission of the draft award. The reconvened
arbitral tribunal shall include in its award its analysisof any comments made by the Parties on the draft award.
9. With respect to the terms of reference, functions andproceedings of the arbitral tribunal reconvened inaccordance with this Article, Article 19.7, Article 19.8
other than subparagraph (b), Article 19.9 other thanparagraph 6, Article 19.10, Article 19.11 other thanparagraph 3, and Article 19.12 other than paragraphs 2, 3
and 6, shall apply mutatis mutandis.

223

Article 19.15
Compensation and Suspension of Concessions
1. The Party complained against shall, on request of thecomplaining Party, enter into consultations with thecomplaining Party with a view to developing mutuallyacceptable compensation, where:(a)the Party complained against has notified thecomplaining Party that it considers it
impracticable to comply with paragraph 1 of
Article 19.13 within the reasonable period oftime determined in accordance with Article 19.13;(b)

the Party complained against has notified thecomplaining Party of its failure to comply withparagraph 1 of Article 19.13 within thereasonable period of time determined inaccordance with Article 19.13; or(c)the failure of the Party complained against tocomply with paragraph 1 of Article 19.13 has been
established by the reconvened arbitral tribunal
in accordance with Article 19.14.

2. If mutually acceptable compensation has not been agreed
within 20 days after the date of receipt of the request
made in accordance with paragraph 1, the complaining Party
may notify the Party complained against in writing that it
intends to suspend the application to the Party complained
against of concessions or other obligations under thisAgreement, and shall have the right to begin the suspension
30 days after the date of the notification. The level ofsuch suspension shall be:(a)equivalent to the level of nullification or
impairment of any benefit that is attributable tothe failure of the Party complained against tocomply with paragraph 1 of Article 19.13; and(b)restricted to the same sector or sectors to which
the nullification or impairment of benefit
relates, unless it is not practicable oreffective to suspend the application ofconcessions or other obligations in such sector
or sectors.

224

3. Notwithstanding paragraph 2, the complaining Party
shall not exercise the right to suspend concessions orother obligations under paragraph 2 where:(a)a review of the proposed level of suspension ofconcessions or other obligations is being
undertaken in accordance with paragraph 4 or 5;(b)

the Party complained against has notified thecomplaining Party that it complied withparagraph 1 of Article 19.13 after any of thecircumstances referred to in paragraph 1, and thecomplaining Party has expressed its agreementthat the Party complained against has compliedwith paragraph 1 of Article 19.13; or(c)a mutually agreed solution has been reached.

4. The complaining Party shall specify, in the
notification made in accordance with paragraph 2, the levelof suspension of concessions or other obligations that it
proposes. If the Party complained against objects to thelevel of suspension proposed, it may request consultations
with the complaining Party within 30 days after the date ofreceipt of the notification. The complaining Party shallenter into consultations within 10 days after the date ofreceipt of the request. If the Parties fail to resolve thematter within 30 days after the date of receipt of therequest for consultations pursuant to this paragraph, theParty complained against may request in writing to thecomplaining Party the reconvening of the arbitral tribunal
to examine the matter.
5. When a request for the reconvening of the arbitral
tribunal is made by the Party complained against inaccordance with paragraph 4, the arbitral tribunal shall bereconvened within 15 days after the date of receipt of therequest and shall issue, within 45 days after the date on
which it is reconvened, its award containing adetermination on the appropriate level of suspension to be
applied by the complaining Party.

225

6. The suspension of concessions or other obligations
under paragraph 2 shall be temporary and shall only beapplied until it is agreed between the Parties in themanner specified in subparagraph 3(b) or established by thereconvened arbitral tribunal in accordance with paragraph 9,that the Party complained against has complied withparagraph 1 of Article 19.13, or a mutually agreed solution
is reached.
7. In a situation where the right to suspend concessions
or other obligations has been exercised by the complaining
Party in accordance with this Article:(a)

if the Party complained against considers thatthe level of concessions or other obligations
suspended by the complaining Party is manifestly
excessive, it may request in writing to thecomplaining Party the reconvening of the arbitral
tribunal to examine the matter; and(b)

if the Party complained against considers that it
has complied with paragraph 1 of Article 19.13,
it may request consultations with the complaining
Party. The complaining Party shall enter into
consultations within 10 days after the date ofreceipt of the request. If the Parties fail toresolve the matter within 30 days after the dateof receipt of the request for consultations
pursuant to this subparagraph, the Party
complained against may request in writing to thecomplaining Party the reconvening of the arbitral
tribunal to examine the matter.

8. When a request for the reconvening of the arbitral
tribunal is made by the Party complained against inaccordance with subparagraph 7(a), the arbitral tribunal
shall be reconvened within 15 days after the date ofreceipt of the request and shall issue, within 45 days
after the date on which it is reconvened, its award
containing a determination on the appropriate level ofsuspension to be applied by the complaining Party.

226

9. When a request for the reconvening of the arbitral
tribunal is made by the Party complained against inaccordance with subparagraph 7(b), the arbitral tribunal
shall be reconvened and shall issue its award, applying,mutatis mutandis, paragraphs 3 through 8 of Article 19.14.
In the event of a finding that the Party complained against
has not complied with paragraph 1 of Article 19.13, thereconvened arbitral tribunal may also, on request of either
Party, examine whether the level of the existing suspensionof concessions or other obligations is still appropriate
and, if not, provide a determination on the appropriate
level of suspension.
10. With respect to the terms of reference, functions andproceedings of the arbitral tribunal reconvened inaccordance with this Article, Article 19.7, Article 19.8
other than subparagraph (b), Article 19.9 other thanparagraph 6, Article 19.10, Article 19.11 other thanparagraph 3, and Article 19.12 other than paragraphs 2, 3
and 6, shall apply mutatis mutandis.
Article 19.16
Rules of Procedure
1. The Joint Committee shall adopt the Rules of Procedure,
including the Indicative Timetable and Code of Conduct,
upon the entry into force of this Agreement. The Rules ofProcedure provide the details of the rules and proceduresof arbitral tribunals established under this Chapter.
2. Unless the Parties otherwise agree, the arbitral
tribunal shall follow the Rules of Procedure adopted by the
Joint Committee and may, after consulting the Parties,
adopt additional rules of procedure not inconsistent with
the Rules of Procedure adopted by the Joint Committee.
3. Where an arbitral tribunal is reconvened in accordancewith Article 19.14 or 19.15, it may, after consulting theParties, determine the rules of procedure for theproceedings, drawing as it deems appropriate on the Rulesof Procedure adopted by the Joint Committee in accordancewith paragraph 1.

227Article 19.17
Modifications of Time Periods, Rules and Procedures
Any time period or other rules and procedures forarbitral tribunals provided for in this Chapter, including
the Rules of Procedure referred to in Article 19.16, may be
modified for a particular dispute by the arbitral tribunal
established for that particular dispute, provided that theParties consent to such modifications.
Article 19.18
Expenses
Unless the Parties otherwise agree, the expenses of anarbitral tribunal, including the remuneration of thearbitrators, shall be borne by the Parties in equal shares.

228

CHAPTER 20
FINAL PROVISIONS
Article 20.1
Table of Contents and Headings
The table of contents and headings of the Chapters,
Sections and the Articles of this Agreement are inserted
for convenience of reference only and shall not affect theinterpretation of this Agreement.
Article 20.2
Annexes and Notes
The Annexes and Notes to this Agreement shall form an
integral part of this Agreement.
Article 20.3
Amendment
1. This Agreement may be amended by written agreement
between the Parties.
2. Such amendment shall be approved by the Parties inaccordance with their respective legal procedures and shallenter into force on the date to be agreed by the Parties.
Article 20.4
Entry into ForceThis Agreement shall enter into force on the thirtieth
day after the date on which the Governments of the Parties
exchange diplomatic notes informing each other that theirrespective legal procedures necessary for entry into forceof this Agreement have been completed. It shall remain inforce unless terminated as provided for in Article 20.6.

229

Article 20.5
General Review
Unless the Parties otherwise agree, the Parties shallundertake a general review of the implementation andoperation of this Agreement in the sixth year following thedate of entry into force of this Agreement, or at any timeagreed by the Parties.
Article 20.6
Termination
Either Party may terminate this Agreement by giving one
year’s advance notice in writing to the other Party.
Article 20.7
Authentic Texts
1. The texts of this Agreement in the Japanese and English
languages shall be equally authentic.
2. Notwithstanding paragraph 1, Part 2 of Annex 1(Schedules in Relation to Article 2.4 (Elimination or
Reduction of Customs Duties)), Part 1 of Annex 6 (NonConforming Measures Relating to Paragraph 1 of Articles 9.7
and 14.10), Part 1 of Annex 7 (Non-Conforming Measures
Relating to Paragraph 2 of Articles 9.7 and 14.10), Part 1of Annex 10 (Specific Commitments on the Movement of
Natural Persons) and Part 1 of Annex 13 (Government
Procurement) are written only in the English language.

230

IN WITNESS WHEREOF, the undersigned, being duly
authorised by their respective Governments, have signed
this Agreement.
DONE at Canberra on this eighth day of July in the year
2014, in duplicate in the Japanese and English languages.

For Japan:

For Australia:

安倍晋三

Tony Abbott

231

Annex 1
Referred to in Chapter 2 (Trade in Goods)
SCHEDULES IN RELATION TO ARTICLE 2.4 (ELIMINATION OR
REDUCTION OF CUSTOMS DUTIES)PART 1
GENERAL NOTES
1. Unless otherwise provided for in this Annex, for the
purposes of the elimination or reduction of customs duties
in accordance with this Annex, in the case of ad valorem
duties any fraction less than 0.1 of a percentage point
shall be rounded to the nearest one decimal place (in thecase of 0.05 per cent, the fraction is rounded to 0.1 percent), and in the case of specific duties any fraction
smaller than 0.01 of the official monetary unit of eachParty shall be rounded to the nearest two decimal places(in the case of 0.005, the fraction is rounded to 0.01).
2. This Annex is made based on the Harmonized System, as
amended on 1 January 2012.
3. For the purposes of this Annex, the term “Base Rate”,
as specified in Column 3 of each Party’s Schedule means thestarting point of elimination or reduction of customs
duties.
4. For the purposes of implementing equal annual
instalments, the following shall apply:(a)the reduction for the first year shall take placeon the date of entry into force of thisAgreement; and(b)the subsequent annual reductions shall take placeon 1 April of each following year.

5. For the purposes of this Annex, the term “year” means,with respect to the first year, the period from the date ofentry into force of this Agreement until the following
31 March and, with respect to each subsequent year, thetwelve-month period which starts on 1 April of that year.

232PART 2ELIMINATION OF CUSTOMS DUTIES
Section 1
Notes for Schedule of Australia
1. Relation to the Australian Customs Tariff Act 1995. The
items set forth in Section 2 of this Annex are generally
expressed in terms of the corresponding items in Schedule 3
to the Australian Customs Tariff Act 1995 (Tariff Act) andthe interpretation of the items in Section 2 of this Annex,
including the product coverage of subheadings in Section 2of this Annex, shall be governed by the Tariff Act. To theextent that the items set forth in Section 2 of this Annex
are identical to the corresponding items in Schedule 3 of
the Tariff Act, the items in Section 2 of this Annex shallhave the same meaning as the corresponding items in the
Tariff Act.
2. Staging. The following staging categories apply to theelimination of customs duties by Australia in accordancewith Article 2.4 (Trade in Goods – Elimination or Reductionof Customs Duties):(a)category “A” – originating goods in staging
category “A” shall continue to be free of customs
duty on the date of entry into force of thisAgreement;(b)category “B” – customs duties on originating
goods provided for in the items in staging
category “B” shall be eliminated entirely andsuch goods shall be free of customs duty on thedate of entry into force of this Agreement;(c)category “C” – customs duties on originating
goods in category “C” shall be reduced to 3.3 percent on the date of entry into force of thisAgreement and shall then be reduced to 1.7 percent on 1 April of the second year, and such
goods shall be free of customs duty, effective on
1 April of the third year;

233

(d)

category “C1” – the ad valorem component ofcompound customs duties on originating goods in
category “C1” shall be reduced to 3.3 per cent on
the date of entry into force of this Agreement
and shall then be reduced to 1.7 per cent on 1
April of the second year, and such goods shall befree of customs duty, effective on 1 April of thethird year. The specific component of compound
customs duties on goods in category “C1” shall be
retained;(e)category “D” – customs duties on originating
goods in category “D” shall be reduced to
4 per cent on the date of entry into force of
this Agreement and shall then be reduced in four
equal annual instalments beginning on 1 April ofthe second year, and such goods shall be free ofcustoms duty, effective on 1 April of the fifth
year;

(f)

category “E” – customs duties on originating
goods in category “E” shall be reduced to
8 per cent on the date of entry into force of
this Agreement and shall then be reduced in four
equal annual instalments beginning on 1 April ofthe second year, and such goods shall be free ofcustoms duty, effective on 1 April of the fifth
year;

(g)

category “F” – customs duties on originating
goods in category “F” shall be reduced in fiveequal annual instalments beginning on 1 April ofthe fourth year, and such originating goods shallbe free of customs duty, effective on 1 April ofthe eighth year; and(h)category “G” – customs duties on originating
goods in category “G” shall be reduced in fiveequal annual instalments beginning on 1 April ofthe fourth year, and such originating goods shallbe free of customs duty, effective on 1 April ofthe eighth year.

3. The base rate of customs duty and staging category for
an item are indicated for the item in Section 2 (Scheduleof Australia).

234

Section 2
Schedule of Australia
HS code(HS2012)

Description

Base Rate

Staging
Category

01

LIVE ANIMALS

0101

LIVE HORSES, ASSES, MULES AND HINNIES:

0101.2-Horses:

0101.21.00--Pure-bred breeding animals

0.0%

A

0101.29.00--Other0.0%

A0101.30.00-Asses0.0%

A0101.90.00-Other

0.0%

A

0102

LIVE BOVINE ANIMALS:

0102.2-Cattle:0102.21.00--Pure-bred breeding animals

0.0%

A

0102.29.00--Other0.0%

A0102.3-Buffalo:

0102.31.00--Pure-bred breeding animals

0.0%

A

0102.39.00--Other0.0%

A0102.90.00-Other

0.0%

A

0103

LIVE SWINE:

0103.10.00-Pure-bred breeding animals

0.0%

A

0103.9-Other:0103.91.00--Weighing less than 50 kg

0.0%

A

0103.92.00--Weighing 50 kg or more

0.0%

A

0104

LIVE SHEEP AND GOATS:

0104.10.00-Sheep0.0%

A0104.20.00-Goats

0.0%

A

0105

LIVE POULTRY, THAT IS TO SAY, FOWLS OF
THE SPECIES GALLUS DOMESTICUS, DUCKS,GEESE, TURKEYS AND GUINEA FOWLS:

0105.1-Weighing not more than 185 g:

0105.11.00--Fowls of the species Gallus domesticus

0.0%

A

0105.12.00--Turkeys

0.0%

A0105.13.00--Ducks0.0%

A0105.14.00--Geese0.0%

A0105.15.00--Guinea fowls

0.0%

A

0105.9-Other:0105.94.00--Fowls of the species Gallus domesticus

0.0%

A

0105.99.00--Other

0.0%

A

0106

OTHER LIVE ANIMALS:

0106.1-Mammals:

0106.11.00--Primates

0.0%

A

0106.12.00--Whales,dolphins
andporpoises(mammals of the order Cetacea); manatees
and dugongs (mammalsof the order
Sirenia)

0.0%

A

235

HS code(HS2012)0106.13.00

Description

Base Rate--Camels and other camelids (Camelidae)

0.0%

Staging
Category
A

0106.14.00--Rabbits and hares

0.0%

A

0106.19.00--Other0.0%

A0106.20.00-Reptiles (Including snakes and turtles)

0.0%

A

0106.3-Birds:0106.31.00--Birds of prey

0.0%

A

0106.32.00--Psittaciformes(including
parrots,
parakeets, macaws and cockatoos)

0.0%

A

0.0%

A

0.0%

A

0106.39.00--Ostriches;novaehollandiae)--Other

0106.4-Insects:

0106.41.00--Bees0.0%

A0106.49.00--Other0.0%

A0106.90.00-Other

0.0%

A

02

0201.10.00

MEAT AND EDIBLE MEAT OFFAL
MEAT
OF
BOVINEANIMALS,
CHILLED:-Carcasses and half-carcasses

0.0%

A

0201.20.00-Other cuts with bone in

0.0%

A

0201.30.00-Boneless

0.0%

A

0202

MEAT OF BOVINE ANIMALS, FROZEN:

0202.10.00-Carcasses and half-carcasses

0.0%

A

0202.20.00-Other cuts with bone in

0.0%

A

0202.30.00-Boneless

0.0%

A

0203

MEAT OF SWINE, FRESH, CHILLED OR FROZEN:

0203.1-Fresh or chilled:0203.11.00

0.0%

A

0.0%

A

0203.19.00--Carcasses and half-carcasses--Hams, shoulders and cuts thereof, withbone in--Other0.0%

A0203.2-Frozen:0203.21.00

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0204.2--Carcasses and half-carcasses--Hams, shoulders and cuts thereof, withbone in--Other
MEAT OF SHEEP OR GOATS, FRESH, CHILLEDOR FROZEN:-Carcasses and half-carcasses of lamb,fresh or chilled-Other meat of sheep, fresh or chilled:0204.21.00--Carcasses and half-carcasses

0.0%

A

0204.22.00--Other cuts with bone in

0.0%

A

0204.23.00

0.0%

A

0.0%

A

0204.4--Boneless-Carcasses and half-carcasses of lamb,frozen-Other meat of sheep, frozen:

0204.41.00--Carcasses and half-carcasses

0.0%

A

0204.42.00--Other cuts with bone in

0.0%

A

0204.43.00--Boneless

0.0%

A

0106.33.00

0201

0203.12.00

0203.22.00
0203.29.00
0204
0204.10.00

0204.30.00

emus(Dromaius

236

FRESH

OR

HS code(HS2012)0204.50.00-Meat of goats

0.0%

Staging
Category
A

0205.00.00

MEAT OF HORSES, ASSES, MULES OR HINNIES,FRESH, CHILLED OR FROZEN

0.0%

A

0206

EDIBLE OFFAL OF BOVINE ANIMALS, SWINE,SHEEP, GOATS, HORSES, ASSES, MULES ORHINNIES, FRESH, CHILLED OR FROZEN:

0206.10.00-Of bovine animals, fresh or chilled

0.0%

A

0206.2-Of bovine animals, frozen:

0206.21.00--Tongues

0.0%

A0206.22.00--Livers

0.0%

A0206.29.00--Other0.0%

A0206.30.00-Of swine, fresh or chilled

0.0%

A

0206.4-Of swine, frozen:

0206.41.00--Livers

0.0%

A0206.49.00--Other0.0%

A0206.80.00-Other, fresh or chilled

0.0%

A

0206.90.00-Other, frozen

0.0%

A

0207

MEAT AND EDIBLE OFFAL, OF THE POULTRY OF
0105, FRESH, CHILLED OR FROZEN:

0207.11.00-Of the fowls of the species Gallus
domesticus:--Not cut in pieces, fresh or chilled

0.0%

A

0207.12.00--Not cut in pieces, frozen

0.0%

A

0207.13.00--Cuts and offal, fresh or chilled

0.0%

A

0207.14.00--Cuts and offal, frozen

0.0%

A

0207.2-Of turkeys:

0207.24.00--Not cut in pieces, fresh or chilled

0.0%

A

0207.25.00--Not cut in pieces, frozen

0.0%

A

0207.26.00--Cuts and offal, fresh or chilled

0.0%

A

0207.27.00--Cuts and offal, frozen

0.0%

A

0207.4

Of ducks:

0207.41.00--Not cut in pieces, fresh or chilled

0.0%

A

0207.42.00--Not cut in pieces, frozen

0.0%

A

0207.43.00--Fatty livers, fresh or chilled

0.0%

A

0207.44.00--Other, fresh or chilled

0.0%

A

0207.45.00--Other, frozen

0.0%

A

0207.5-Of geese:

0207.51.00--Not cut in pieces, fresh or chilled

0.0%

A

0207.52.00--Not cut in pieces, frozen

0.0%

A

0207.53.00--Fatty livers, fresh or chilled

0.0%

A

0207.54.00--Other, fresh or chilled

0.0%

A

0207.55.00--Other, frozen

0.0%

A

0207.60.00-Of guinea fowls

0.0%

A

0208

OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH,
CHILLED OR FROZEN:

0208.10.00-Of rabbits or hares

0.0%

A

0207.1

Description

237

Base RateHS code(HS2012)0208.30.00

0208.40.00

0208.50.00
0208.60.00
0208.90.00

Description

Base Rate-Of primates-Of
whales,dolphins
andporpoises(mammals of the order Cetacea); of
manatees and dugongs (mammals of theorder Sirenia); of seals, sea lions andwalruses(mammalsofthesuborderPinnipedia)-Of
reptiles(including
snakesandturtles)-Of
camelsandothercamelids(Camelidae)-Other0.0%

Staging
Category
A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0209

PIG FAT, FREE OF LEAN MEAT, AND POULTRY
FAT,NOTRENDEREDOR
OTHERWISEEXTRACTED,FRESH,CHILLED,FROZEN,SALTED, IN BRINE, DRIED OR SMOKED:

0209.10.00-Of pigs

0.0%

A0209.90.00-Other

0.0%

A

0210

MEAT AND EDIBLE MEAT OFFAL, SALTED, IN
BRINE, DRIED OR SMOKED; EDIBLE FLOURSAND MEALS OF MEAT OR MEAT OFFAL:

0.0%

A

0210.12.00-Meat of swine:--Hams, shoulders and cuts thereof, withbone in--Bellies (streaky) and cuts thereof

0.0%

A

0210.19.00--Other0.0%

A0210.20.00-Meat of bovine animals-Other, including edible flours andmeals of meat or meat offal:--Of primates--Of whales, dolphins and porpoises(mammals of the order Cetacea); of
manatees and dugongs (mammals of theorder Sirenia); of seals, sea lions andwalruses(mammalsofthesuborderPinnipedia)--Of reptiles (including snakes andturtles)--Other

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0210.10210.11.00

0210.90210.91.00

0210.92.00

0210.93.00
0210.99.00
03

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER
AQUATIC INVERTEBRATES

0301

LIVE FISH:

0301.1-Ornamental fish:

0301.11.00--Freshwater

0.0%

A

0301.19.00--Other0.0%

A0301.9-Other live fish:--Trout(Salmotrutta,Oncorhynchus
mykiss,Oncorhynchus
clarki,
Oncorhynchus
aguabonita,
Oncorhynchus
gilae,
Oncorhynchus
apacheandOncorhynchus chrysogaster)--Eels (Anguilla spp.)

0.0%

A

0.0%

A

--Carp(Cyprinus
carpio,Carassius
carssius,
ctenopharygodon
idellus,
Hypophthalmichthys spp., Cirrhinus spp.,
Mylopharyngodon piceus)

0.0%

A

0301.91.00

0301.92.00
0301.93.00

238

HS code(HS2012)

Description

Base Rate

Staging
Category--Atlantic and Pacific bluefin tunas(Thunnus thynnus, Thunnus orientalis)

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0302.13.00--Pacific salmon (Oncorhynchus nerka,
Oncorhynchus
gorbuscha,
Oncorhynchus
keta,
Oncorhynchus
tschawytscha,
Oncorhynchus kisutch, Oncorhynchus masou
and Oncorhunchus rhodurus)

0.0%

A

0302.14.00--Atlantic salmon (Salmo
Danube salmon (Hucho hucho)

0.0%

A

0.0%

A

0.0%

A

0302.22.00--Other-Flat fish (Pleuronectidae, Bothidae,
Cynoglossidae, Soleidae, Scophthalmidae
and Citharidae), excluding livers androes:--Halibut (Reinhardtius hippoglossoides,
Hippoglossus hippoglossus, Hippoglossus
stenolepis)--Plaice (Pleuronectes platessa)

0.0%

A

0302.23.00--Sole (Solea spp.)

0.0%

A

0302.24.00--Turbots (Psetta maxima)

0.0%

A

0302.29.00

0.0%

A

0.0%

A

0302.32.00--Other-Tunas (of the genus Thunnus), skipjack
orstripe-belliedbonito(Euthynnus(Katsuwonus) pelamis), excluding livers
and roes:--Albacore or longfinned tunas (Thunnus
alalunga)--Yellowfin tunas (Thunnus albacares)

0.0%

A

0302.33.00--Skipjack or stripe-bellied bonito

0.0%

A

0302.34.00--Bigeye tunas (Thunnus obesus)

0.0%

A

0302.35.00--Atlantic and Pacific bluefin tunas(Thunnus thynnus, Thunnus orientalis)

0.0%

A

0.0%

A

0.0%

A

0301.94.00
0301.95.00
0301.99.00
0302
0302.10302.11.00

0302.19.00
0302.20302.21.00

0302.30302.31.00

0302.36.00
0302.39.00

0302.4--Southernmaccoyii)--Other

bluefintunas(Thunnus

FISH, FRESH OR CHILLED, EXCLUDING FISH
FILLETS AND OTHER FISH MEAT OF 0304:-Salmonidae, excluding livers and roes:--Trout(Salmotrutta,Oncorhynchus
mykiss,Oncorhynchus
clarki,
Oncorhynchus
aguabonita,
Oncorhynchus
gilae,
Oncorhynchus
apacheandOncorhynchus chrysogaster)salar)

and--Southern
bluefintunas(Thunnus
maccoyii)--Other-Herrings(Clupeaharengus,
Clupeapallasii), anchovies (Engraulis spp.),sardines (Sardina pilchardus, Sardinopsspp.),
sardinella(Sardinellaspp.),
brisling or sprats (Sprattus sprattus),
mackerel(Scomberscombrus,
Scomber
australasicus, Scomber japonicus), jackand horse mackerel (Trachurus spp.),
cobia(Rachycentron
canadum)andswordfish (Xiphias gladius), excluding
livers and roes:239

HS code(HS2012)0302.41.00
0302.42.00
0302.43.00

0302.44.00
0302.45.00
0302.46.00

Description--Herrings(Clupeaharengus,
Clupeapallasii)--Anchovies (Engraulis spp.)--Sardines(Sardina
pilchardus,
Sardinops spp.), sardinella (Sardinellaspp.), brisling or sprats (Sprattus
sprattus)--Mackerel (Scomber scombrus, Scomber
australasicus, Scomber japonicus)--Jack and horse mackerel (Trachurusspp.)--Cobia (Rachycentron canadum)

Base Rate

Staging
Category

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0302.52.00--Swordfish (Xiphias gladius)-Fish of the families Bregmacerotidae,
Euclichthyidae,
Gadidae,
Macrouridae,
Melanonidae, Merlucciidae, Moridae andMuraenolepididae, excluding livers androes:--Cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus)--Haddock (Melanogrammus aeglefinus)

0.0%

A

0302.53.00--Coalfish (Pollachius virens)

0.0%

A

0302.54.00--Hake (Merluccius spp., Urophycis spp.)

0.0%

A

0302.55.00--Alaska pollack (Theraga chalcogramma)

0.0%

A

0302.56.00--Bluewhiting(Micromesistius
poutassou, Micromesistius australis)

0.0%

A

0.0%

A

0.0%

A

0302.47.00

0302.50302.51.00

0302.59.00

0302.70302.71.00--Other-Tilapias (Oreochromis spp.), catfish(Pangasius spp., Silurus spp., Clarias
spp., Ictalurus spp.), carp (Cyprinus
carpio,Carassius
carssius,
Ctenopharyngodon
idellus,
Hypophthalmichthys spp., Cirrhinus spp.,
Mylopharyngodon piceus), eels (Anguillaspp.), Nile perch (Lates niloticus) andsnakeheads(Channaspp.),
excludinglivers and roes:--Tilapias (Oreochromis spp.)

0302.72.00--Catfish (Pangasius spp., Silurus spp.,
Clarias spp., Ictalurus spp.)

0.0%

A

0302.73.00--Carp(Cyprinus
carpio,Carassius
carssius,
Ctenopharyngodon
idellus,
Hypophthalmichthys spp., Cirrhinus spp.,
Mylopharyngodon piceus)

0.0%

A

0302.74.00--Eels (Anguilla spp.)

0.0%

A

0302.79.00--Other0.0%

A0302.8-Other fish, excluding livers and roes:

0302.81.00--Dogfish and other sharks

0.0%

A

0302.82.00--Rays and skates (Rajidae)

0.0%

A

0302.83.00--Toothfish (Dissostichus spp.)

0.0%

A

0302.84.00--Seabass (Dicentrarchus spp.)

0.0%

A

0302.85.00--Seabream (Sparidae)

0.0%

A

0302.89.00--Other0.0%

A0302.90.00-Livers and roes

0.0%

A

240

HS code(HS2012)

Base Rate

Staging
Category0.0%

A0303.12.00--Other
Pacific
salmon(Oncorhynchus
gorbuscha,
Oncorhynchus
keta,
Oncorhynchus tschawytscha, Oncorhynchus
kisutch,Oncorhynchus
masou
and
Oncorhynchus rhodurus)

0.0%

A

0303.13.00--Atlantic salmon (Salmo
Danube salmon (Hucho hucho)

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0303
0303.10303.11.00

0303.14.00

0303.19.00

0303.20303.23.00

Description
FISH, FROZEN, EXCLUDING FISH FILLETS AND
OTHER FISH MEAT OF 0304:-Salmonidae, excluding livers and roes:--Sockeye
salmon(redsalmon)(Oncorhynchus nerka)salar)

and--Trout(Salmotrutta,Oncorhynchus
mykiss,Oncorhynchus
clarki,
Oncorhynchus
aguabonita,
Oncorhynchus
gilae,
Oncorhynchus
apacheandOncorhynchus chrysogaster)--Other-Tilapias (Oreochromis spp.), catfish(Pangasius spp., Silurus spp., Clarias
spp., Ictalurus spp.), carp (Cyprinus
carpio,Carassius
carassius,
Ctenopharyngodon
idellus,
Hypophthamichthys spp., Cirrhinus spp.,
Mylopharyngodon piceus), eels (Anguillaspp.), Nile perch (Lates niloticus) andsnakeheads(Channaspp.),
excludinglivers and roes:--Tilapias (Oreochromis spp.)

0303.24.00--Catfish (Pangasius spp., Silurus spp.,
Clarias spp., Ictalurus spp.)

0.0%

A

0303.25.00--Carp(Cyprinus
carpio,Carassius
carassius,
Ctenopharyngodon
idellus,
Hypophthalmichthys spp., Cirrhinus spp.,
Mylopharyngodon piceus)

0.0%

A

0303.26.00--Eels (Anguilla spp.)

0.0%

A

0303.29.00

0.0%

A

0.0%

A

0303.32.00--Other-Flat fish (Pleuronectidae, Bothidae,
Cynoglossidae, Soleidae, Scophthalmidae
and Citharidae), excluding livers androes:--Halibut (Reinhardtius hippoglossoides,
Hippoglossus hippoglossus, Hippoglossus
stenolepis)--Plaice (Pleuronectes platessa)

0.0%

A

0303.33.00--Sole (Solea spp.)

0.0%

A

0303.34.00--Turbots (Psetta maxima)

0.0%

A

0303.39.00

0.0%

A

0.0%

A

0303.42.00--Other-Tunas (of the genus Thunnus), skipjack
orstripe-belliedbonito(Euthynnus(Katsuwonus) pelamis), excluding livers
and roes:--Albacore or longfinned tunas (Thunnus
alalunga)--Yellowfin tunas (Thunnus albacares)

0.0%

A

0303.43.00--Skipjack or stripe-bellied bonito

0.0%

A

0303.44.00--Bigeye tunas (Thunnus obesus)

0.0%

A

0303.30303.31.00

0303.40303.41.00

241

HS code(HS2012)0303.45.00
0303.46.00
0303.49.00

0303.50303.51.00
0303.53.00

0303.54.00
0303.55.00
0303.56.00

Description

Base Rate

Staging
Category--Atlantic and Pacific bluefin tunas(Thunnus thynnus, Thunnus orientalis)

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

--Southern
bluefintunas(Thunnus
maccoyii)--Other-Herrings(Clupeaharengus,
Clupeapallasii), anchovies (Engraulis spp.),sardines (Sardina pilchardus, Sardinopsspp.),
sardinella(Sardinellaspp.),
brisling or sprats (Sprattus sprattus),
mackerel(Scomberscombrus,
Scomber
australasicus, Scomber japonicus), jackand horse mackerel (Trachurus spp.),
cobia(Rachycentron
canadum)andswordfish (Xiphias gladius), excluding
livers and roes:--Herrings(Clupeaharengus,
Clupeapallasii)--Sardines(Sardina
pilchardus,
Sardinops spp.), sardinella (Sardinellaspp.), brisling or sprats (Sprattus
sprattus)--Mackerel (Scomber scombrus, Scomber
australasicus, Scomber japonicus)--Jack and horse mackerel (Trachurusspp.)--Cobia (Rachycentron canadum)

0.0%

A

0.0%

A

0.0%

A

0303.64.00--Swordfish (Xiphias gladius)-Fish of the families Bregmacerotidae,
Euclichthyidae,
Gadidae,
Macrouridae,
Melanonidae, Merlucciidae, Moridae andMuraenolepididae, excluding livers androes:--Cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus)--Haddock (Melanogrammus aeglefinus)

0.0%

A

0303.65.00--Coalfish (Pollachius virens)

0.0%

A

0303.66.00--Hake (Merluccius spp., Urophycis spp.)

0.0%

A

0303.67.00--Alaska pollack (Theragra chalcogramma)

0.0%

A

0303.68.00--Bluewhiting(Micromesistius
poutassou, Micromesistius australis)

0.0%

A

0303.69.00--Other0.0%

A0303.8-Other fish, excluding livers and roes:

0303.81.00--Dogfish and other sharks

0.0%

A

0303.82.00--Rays and skates (Rajidae)

0.0%

A

0303.83.00--Toothfish (Dissostichus spp.)

0.0%

A

0303.84.00--Seabass (Dicentrarchus spp.)

0.0%

A

0303.89.00--Other0.0%

A0303.90.00-Livers and roes
FISH
FILLETS
AND
OTHER
FISH
MEAT
(WHETHER OR NOT MINCED), FRESH, CHILLEDOR FROZEN:

0.0%

A

0303.57.00

0303.60303.63.00

0304

242

HS code(HS2012)0304.30304.31.00

Description

Base Rate

Staging
Category-Fresh or chilled fillets of tilapias(Oreochromis spp.), catfish (Pangasius
spp.,
Silurusspp.,
Clariasspp.,
Ictalurus spp.), carp (Cyprinus carpio,
Carassius
carassius.
Ctenopharyngodon
idellus,
Hypophthalmichthys
spp.,
Cirrhinus spp., Mylopharyngodon piceus),
eels (Anguilla spp.), Nile perch (Lates
niloticus) and snakeheads (Channa spp.):--Tilapias (Oreochromis spp.)

0.0%

A

0304.32.00--Catfish (Pangasius spp., Silurus spp.,
Clarias spp., Ictalurus spp.)

0.0%

A

0304.33.00--Nile perch (Lates niloticus)

0.0%

A

0304.39.00--Other0.0%

A0304.4-Fresh or chilled fillets of other fish:

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0304.45.00--Pacific salmon (Oncorhynchus nerka,
Oncorhynchus
gorbuscha,
Oncorhynchus
keta,
Oncorhynchus
tschawytscha,
Oncorhynchus kisutch, Oncorhynchus masou
andOncorhynchus
rhodurus),
Atlantic
salmon (Salmo salar) and Danube salmon(Hucho hucho)--Trout(Salmotrutta,Oncorhynchus
mykiss,Oncorhynchus
clarki,
Oncorhynchus
aguabonita,
Oncorhynchus
gilae,
Oncorhynchus
apacheandOncorhynchus chrysogaster)--Flat fish (Pleuronectidae, Bothidae,
Cynoglossidae, Soleidae, Scophthalmidae
and Citharidae)--Fish of the families Bregmacerotidae,
Euclichthyidae,
Gadidae,
Macrouridae,
Melanonidae,
MoridaeandMuraenolepididae--Swordfish (Xiphias gladius)

0.0%

A

0304.46.00--Toothfish (Dissostichus spp.)

0.0%

A

0304.49.00--Other0.0%

A0304.5-Other, fresh or chilled:--Tilapias (Oreochromis spp.), catfish(Pangasius spp., Silurus spp., Clarias
spp., Ictalurus spp.), carp (Cyprinus
carpio,Carassius
carassius,
Ctenopharyngodon
idellus,
Hypophthalmichthys spp., Cirrhinus spp.,
Mylopharyngodon piceus), eels (Anguillaspp.), Nile perch (Lates niloticus) andsnakeheads (Channa spp.)--Salmonidae

0.0%

A

0.0%

A

0304.53.00--Fish of the families Bregmacerotidae,
Euclichthyidae,
Gadidae,
Macrouridae,
Melanonidae, Merlucciidae, Moridae andMuraenolepididae

0.0%

A

0304.54.00--Swordfish (Xiphias gladius)

0.0%

A

0304.55.00--Toothfish (Dissostichus spp.)

0.0%

A

0304.59.00--Other0.0%

A0304.41.00

0304.42.00

0304.43.00

0304.44.00

0304.51.00

0304.52.00

243

HS code(HS2012)0304.60304.61.00

Description

Base Rate

Staging
Category-Frozen fillets of tilapias (Oreochromisspp.), catfish (Pangasius spp., Silurusspp., Clarias spp., Ictalurus spp.),
carp(Cyprinus
carpio,Carassius
carassius.
Ctenopharyngodon
idellus,
Hypophthalmichthys spp., Cirrhinus spp.,
Mylopharyngodon piceus), eels (Anguillaspp.), Nile perch (Lates niloticus) andsnakeheads (Channa spp.):--Tilapias (Oreochromis spp.)

0.0%

A

0304.62.00--Catfish (Pangasius spp., Silurus spp.,
Clarias spp., Ictalurus spp.)

0.0%

A

0304.63.00--Nile perch (Lates niloticus)

0.0%

A

0304.69.00

0.0%

A

0.0%

A

0304.72.00--Other-Frozen fillets of fish of the families
Bregmacerotidae,
Euclichthyidae,
Gadidae,
Macrouridae,
Melanonidae,
Merlucciidae,
MoridaeandMuraenolepididae:--Cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus)--Haddock (Melanogrammus aeglefinus)

0.0%

A

0304.73.00--Coalfish (Pollachius virens)

0.0%

A

0304.74.00--Hake (Merluccius spp., Urophycis spp.)

0.0%

A

0304.75.00--Alaska pollack (Theragra chalcogramma)

0.0%

A

0304.79.00--Other0.0%

A0304.8-Frozen fillets of other fish:

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0304.70304.71.00

0304.81.00

0304.82.00

0304.83.00
0304.84.00--Pacific salmon (Oncorhynchus nerka,
Oncorhynchus
gorbuscha,
Oncorhynchus
keta,
Oncorhynchus
tschawytscha,
Oncorhynchus kisutch, Oncorhynchus masou
andOncorhynchus
rhodurus),
Atlantic
salmon (Salmo salar) and Danube salmon(Hucho hucho)--Trout(Salmotrutta,Oncorhynchus
mykiss,Oncorhynchus
clarki,
Oncorhynchus
aguabonita,
Oncorhynchus
gilae,
Oncorhynchus
apacheandOncorhynchus chrysogaster)--Flat fish (Pleuronectidae, Bothidae,
Cynoglossidae, Soleidae, Scophthalmidae
and Citharidae)--Swordfish (Xiphias gladius)

0304.89.00--Toothfish (Dissostichus spp.)--Herrings(Clupeaharengus,
Clupeapallasii)--Tunas (of the genus Thunnus), skipjack
orstripe-belliedbonito(Euthynnus(Katsuwonus) pelamis)--Other

0304.9-Other, frozen:

0304.91.00--Swordfish (Xiphias gladius)

0.0%

A

0304.92.00--Toothfish (Dissostichus spp.)

0.0%

A

0304.85.00
0304.86.00
0304.87.00

244

HS code(HS2012)

Base Rate

Staging
Category

0.0%

A

0.0%

A

0304.95.00--Fish of the families Bregmacerotidae,
Euclichthyidae,
Gadidae,
Macrouridae,
Melanonidae, Merlucciidae, Moridae andMuraenolepididae,
other
than
Alaskapollack (Theragra chalcogramma)

0.0%

A

0304.99.00--Other

0.0%

A

0305

FISH, DRIED, SALTED OR IN BRINE; SMOKED
FISH, WHETHER OR NOT COOKED BEFORE OR
DURING THE SMOKING PROCESS; FLOURS,MEALS AND PELLETS OF FISH, FIT FOR HUMAN
CONSUMPTION:
0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0304.93.00

0304.94.00

0305.10.00
0305.20.00
0305.30305.31.00

0305.32.00
0305.39.00
0305.40305.41.00

0305.42.00

0305.43.00

Description--Tilapias (Oreochromis spp.), catfish(Pangasius spp., Silurus spp., Clarias
spp., Ictalurus spp.), carp (Cyprinus
carpio,Carassius
carassius,
Ctenopharyngodon
idellus,
Hypophthalmichthys spp., Cirrhinus spp.,
Mylopharyngodon piceus), eels (Anguillaspp.), Nile perch (Lates niloticus) andsnakeheads (Channa spp.)--Alaska pollack (Theragra chalcogramma)-Flours, meals and pellets of fish, fit
for human consumption-Livers and roes of fish, dried, smoked,
salted or in brine-Fish fillets, dried, salted or inbrine, but not smoked:--Tilapias (Oreochromis spp.), catfish(Pangasius spp., Silurus spp., Clarias
spp., Ictalurus spp.), carp (Cyprinus
carpio,Carassius
carassius,
Ctenopharyngodon
idellus,
Hypophthalmichthys spp., Cirrhinus spp.,
Mylopharyngodon piceus), eels (Anguillaspp.), Nile perch (Lates niloticus) andsnakeheads (Channa spp.)--Fish of the families Bregmacerotidae,
Euclichthyidae,
Gadidae,
Macrouridae,
Melanonidae, Merlucciidae, Moridae andMuraenolepididae--Other-Smoked fish, including fillets, otherthan edible fish offal:--Pacific salmon (Oncorhynchus nerka,
Oncorhynchus
gorbuscha,
Oncorhynchus
keta,
Oncorhynchus
tschawytscha,
Oncorhynchus kisutch, Oncorhynchus masou
andOncorhynchus
rhodurus),
Atlantic
salmon (Salmo salar) and Danube salmon(Hucho hucho)--Herrings(Clupeaharengus,
Clupeapallasii)--Trout(Salmotrutta,Oncorhynchus
mykiss,Oncorhynchus
clarki,
Oncorhynchus
aguabonita,
Oncorhynchus
gilae,
Oncorhynchus
apacheandOncorhynchus chrysogaster)245

HS code(HS2012)

Description

Base Rate

Staging
Category

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0305.71.00--Tilapias (Oreochromis spp.), catfish(Pangasius spp., Silurus spp., Clarias
spp., Ictalurus spp.), carp (Cyprinus
carpio,Carassius
carassius,
Ctenopharyngodon
idellus,
Hypophthalmichthys spp., Cirrhinus spp.,
Mylopharyngodon piceus), eels (Anguillaspp.), Nile perch (Lates niloticus) andsnakeheads (Channa spp.)--Other-Dried fish, other than edible fish
offal, whether or not salted but notsmoked:--Cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus)--Other-Fish, salted but not dried or smoked
and fish in brine, other than edible
fish offal:--Herrings(Clupeaharengus,
Clupeapallasii)--Cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus)--Anchovies (Engraulis spp.)--Tilapias (Oreochromis spp.), catfish(Pangasius spp., Silurus spp., Clarias
spp., Ictalurus spp.), carp (Cyprinus
carpio,Carassius
carassius,
Ctenopharyngodon
idellus,
Hypophthalmichthys spp., Cirrhinus spp.,
Mylopharyngodon piceus), eels (Anguillaspp.), Nile perch (Lates niloticus) andsnakeheads (Channa spp.)--Other-Fish fins, heads, tails, maws and otheredible fish offal:--Shark fins

0.0%

A

0305.72.00--Fish heads, tails and maws

0.0%

A

0305.79.00--Other

0.0%

A

0306

CRUSTACEANS, WHETHER IN SHELL OR NOT,
LIVE, FRESH, CHILLED, FROZEN, DRIED,SALTED OR IN BRINE; SMOKED CRUSTACEANS,WHETHER IN SHELL OR NOT , WHETHER OR NOTCOOKED BEFORE OR DURING THE SMOKINGPROCESS;
CRUSTACEANS,IN
SHELL,BY
STEAMING OR BY BOILING IN WATER, WHETHEROR NOT CHILLED, FROZEN, DRIED, SALTED OR
IN BRINE; FLOURS, MEALS AND PELLETS OF
CRUSTACEANS, FIT FOR HUMAN CONSUMPTION:

0.0%

A

0306.12.00-Frozen:--Rock lobster and other sea crawfish(Palinurus spp., Panulirus spp., Jasus
spp.)--Lobsters (Homarus spp.)

0.0%

A

0306.14.00--Crabs0.0%

A0306.15.00--Norway lobsters (Nephrops norvegicus)

0.0%

A

0306.16.00--Cold-water
shrimpsand(Pandalus spp., Crangon crangon)

0.0%

A

0305.44.00

0305.49.00
0305.50305.51.00
0305.59.00
0305.60305.61.00
0305.62.00
0305.63.00

0305.64.00

0305.69.00
0305.70306.10306.11.00

246

prawnsHS code(HS2012)0306.17.00

Description

Base Rate
0.0%
0.0%

A

0.0%

A

0306.22.00--Other shrimps and prawns--Other, including flours, meals andpellets of crustaceans, fit for humanconsumption-Not frozen:--Rock lobster and other sea crawfish(Palinurus spp., Panulirus spp., Jasus
spp.)--Lobsters (Homarus spp.)

Staging
Category
A

0.0%

A

0306.24.00--Crabs0.0%

A0306.25.00--Norway lobsters (Nephrops norvegicus)

0.0%

A

0306.26.00--Cold-water
shrimpsand(Pandalus spp., Crangon crangon)

0.0%

A

0.0%

A

0.0%

A

0307.1--Other shrimps and prawns--Other, including flours, meals andpellets of crustaceans, fit for humanconsumption
MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE,FRESH, CHILLED, FROZEN, DRIED, SALTED OR
IN BRINE; SMOKED MOLLUSCS, WHETHER IN
SHELL OR NOT, WHETHER OR NOT COOKEDBEFORE OR DURING THE SMOKING PROCESS;FLOURS, MEALS AND PELLETS OF MOLLUSCS,
FIT FOR HUMAN CONSUMPTION:-Oysters:

0307.11.00--Live, fresh or chilled

0.0%

A

0307.19.00

0.0%

A

0307.21.00--Other-Scallops, including queen scallops, ofthegeneraPecten,Chlamysor
Placopecten:--Live, fresh or chilled

0.0%

A

0307.29.00--Other0.0%

A0307.3-Mussels (Mytilus spp., Perna spp.):0307.31.00--Live, fresh or chilled

0.0%

A

0307.39.00--Other0.0%

A0307.4-Cuttle fish (Sepia officinalis, Rossia
macrosoma,
Sepiola
spp.)
and
squid
(Ommastrephes
spp.,
Loligospp.,
Nototodarus spp., Sepioteuthis spp.):0307.41.00--Live, fresh or chilled

0.0%

A

0307.49.00--Other0.0%

A0307.5-Octopus (Octopus spp.):0307.51.00--Live, fresh or chilled

0.0%

A

0307.59.00--Other0.0%

A0307.60.00

0.0%

A

0307.71.00-Snails, other than sea snails-Clams, cockles and arkshells (families
Arcidae,
Arcticidae,
Cardiidae,
Donacidae,
Hiatellidae,
Mactridae,
Mesodesmatidae,
Myidae,Semelidae,
Solecurtidae, Solenidae, Tridacnidae andVeneridae):--Live, fresh or chilled

0.0%

A

0307.79.00--Other0.0%

A0307.8-Abalone (Haliotis spp.):0306.19.00
0306.20306.21.00

0306.27.00
0306.29.00

0307

0307.20307.7247

prawnsHS code(HS2012)0307.81.00--Live, fresh or chilled

0.0%

Staging
CategoryA

0307.89.00--Other0.0%

A0307.9-Other, including flours, meals
pellets, fit for human consumption:

0307.91.00--Live, fresh or chilled

0.0%

A

0307.99.00--Other
Aquatic
invertebrates
other
than
crustaceans and molluscs, live, fresh,chilled, frozen, dried, salted or inbrine;
smokedaquatic
invertebrates
other than crustaceans and molluscs,
whether or not cooked before or during
the smoking process; flours, meals andpellets of aquatic invertebrates otherthan crustaceans and molluscs, fit forhuman consumption:-Sea
cucumbers(Stichopus
japonicus,
Holothurioidea):--Live, fresh or chilled

0.0%

A

0.0%

A

0.0%

A

0308.21.00--Other-Sea urchins (Strongylocentrotus spp.,
Paracentrotus lividus, Loxechinus albus,
Echichinus esculentus):--Live, fresh or chilled

0.0%

A

0308.29.00--Other0.0%

A0308.30.00-Jellyfish (Rhopilema spp.)

0.0%

A

0308.90.00-Other

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0308

0308.10308.11.00
0308.19.00
0308.2040401
0401.10.00
0401.20.00
0401.40.00
0401.50.00
0402
0402.10.00
0402.20402.21.00
0402.29.00
0402.90402.91.00
0402.99.00

Description

Base Rateand

DAIRY PRODUCE; BIRDS' EGGS; NATURALHONEY;EDIBLEPRODUCTSOFANIMALORIGIN,NOTELSEWHERE
SPECIFIEDORINCLUDED
MILK AND CREAM, NOT CONCENTRATED NORCONTAINING
ADDED
SUGAR
OR
OTHER
SWEETENING MATTER:-Of a fat content, by weight, notexceeding 1%-Of a fat content, by weight, exceeding
1% but not exceeding 6%-Of a fat content, by weight, exceeding
6% but not exceeding 10%-Of a fat content, by weight, exceeding
10%
MILK
AND
CREAM,
CONCENTRATEDORCONTAINING
ADDED
SUGAR
OR
OTHER
SWEETENING MATTER:-In powder, granules or other solid
forms, of a fat content, by weight, notexceeding 1.5%
-In powder, granules or other solid
forms, of a fat content, by weight,
exceeding 1.5%:--Not containing added sugar or othersweetening matter--Other-Other:--Not containing added
sweetening matter--Other

sugar

248

or

other

HS code(HS2012)0403

0403.10.00
0403.90.00

0404

0404.10.00
0404.90.00

Description

Base Rate

Staging
Category

BUTTERMILK, CURDLED MILK AND CREAM,
YOGURT, KEPHIR AND OTHER FERMENTED OR
ACIDIFIED MILK AND CREAM, WHETHER OR NOTCONCENTRATED OR CONTAINING ADDED SUGAROR OTHER SWEETENING MATTER OR FLAVOUREDOR CONTAINING ADDED FRUIT, NUTS OR
COCOA:-Yogurt

0.0%

A

0.0%

A

0.0%

A

0.0%

A

-Other
WHEY, WHETHER OR NOT CONCENTRATED OR
CONTAINING
ADDED
SUGAR
OR
OTHER
SWEETENING MATTER; PRODUCTS CONSISTING
OF NATURAL MILK CONSTITUENTS, WHETHER ORNOT CONTAINING ADDED SUGAR OR OTHERSWEETENING
MATTER,NOT
ELSEWHERE
SPECIFIED OR INCLUDED:-Whey and modified whey, whether or notconcentrated or containing added sugar
or other sweetening matter-Other0405

BUTTER AND OTHER FATS AND OILS DERIVED
FROM MILK; DAIRY SPREADS:

0405.10.00-Butter0.0%

A0405.20.00-Dairy spreads

4.0%

B

0405.90.00-Other

0.0%

A

0406

CHEESE AND CURD:

0406.10.00-Fresh (unripened or uncured)
including whey cheese, and curd

$1.220/kg

B$1.220/kg

B$1.220/kg

B

0.0%

A

$1.220/kg

B

0.0%

A

$1.220/kg

B

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0406.20.00
0406.30.00
0406.400406.40.10
0406.40.90
0406.900406.90.10

0406.90.90
0407
0407.10407.11.00
0407.19.00
0407.2-Grated or powdered cheese, of all kinds-Processedcheese,notgratedorpowdered-Blue-veined cheese and other cheesecontaining veins produced by Penicillium
roqueforti:---Cheese, of the following types: (a)roquefort; (b) stilton---Other-Other cheese:---Cheese, of the following types: (a)made wholly from goats' milk, other thanfetta or kasseri; (b) surface-ripened
soft, having: (i) a fat content in thedry matter of not less than 50% by
weight; and (ii) a moisture content of
not less than 65% by weight of the nonfatty matter---Other
BIRDS' EGGS, IN SHELL, FRESH, PRESERVEDOR COOKED:-Fertilised eggs for incubation:
--Of
fowls
of
the
species
Gallusdomesticus--Other

0407.29.00-Other fresh eggs:
--Of
fowls
of
the
domesticus--Other

0407.90.00-Other0407.21.00

cheese,species249

GallusHS code(HS2012)

Description

Base Rate

Staging
Category

0408

BIRDS' EGGS, NOT IN SHELL, AND EGG
YOLKS, FRESH, DRIED, COOKED BY STEAMINGOR BY BOILING IN WATER, MOULDED, FROZENOR OTHERWISE PRESERVED, WHETHER OR NOTCONTAINING
ADDED
SUGAR
OR
OTHER
SWEETENING MATTER:

0408.1-Egg yolks:0408.11.00--Dried0.0%

A0408.19.00--Other0.0%

A0408.9-Other:0408.91.00--Dried0.0%

A0408.99.00--Other0.0%

A0409.00.00

NATURAL HONEY

0.0%

A

0410.00.00

EDIBLE PRODUCTS OF ANIMAL ORIGIN,ELSEWHERE SPECIFIED OR INCLUDED

0.0%

A

05

PRODUCTS OF ANIMAL ORIGIN,NOT ELSEWHERE
SPECIFIED OR INCLUDED

0501.00.00

HUMAN HAIR, UNWORKED, WHETHER OR NOTWASHED OR SCOURED; WASTE OF HUMAN HAIR

0.0%

A

0502

PIGS', HOGS' OR BOARS' BRISTLES AND
HAIR; BADGER HAIR AND OTHER BRUSH MAKING
HAIR; WASTE OF SUCH BRISTLES OR HAIR:
0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0502.10.00
0502.90.00
0504.00.00

0505

0505.10.00
0505.90.00-Pigs', hogs' or boars'
hair and waste thereof-OtherbristlesNOTandGUTS, BLADDERS AND STOMACHS OF ANIMALS(OTHER THAN FISH), WHOLE AND PIECES
THEREOF, FRESH, CHILLED, FROZEN, SALTED,
IN BRINE, DRIED OR SMOKED
SKINS AND OTHER PARTS OF BIRDS, WITH
THEIR FEATHERS OR DOWN, FEATHERS ANDPARTS 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:-Feathers of a kind used for stuffing;
down-Other

0506

BONES
AND
HORN-CORES,UNWORKED,
DEFATTED, SIMPLY PREPARED (BUT NOT CUTTO
SHAPE),
TREATED
WITH
ACID
OR
DEGELATINISED; POWDER AND WASTE OF THESE
PRODUCTS:

0506.10.00-Ossein and bones treated with acid

0.0%

A

0506.90.00-Other

0.0%

A

0507

IVORY,TORTOISE-SHELL,WHALEBONE
AND
WHALEBONE HAIR, HORNS, ANTLERS, HOOVES,NAILS, CLAWS AND BEAKS, UNWORKED ORSIMPLY PREPARED BUT NOT CUT TO SHAPE;
POWDER AND WASTE OF THESE PRODUCTS:

0507.10.00-Ivory; ivory powder and waste

0.0%

A

0507.90.00-Other

0.0%

A

250

HS code(HS2012)

Description

Base Rate

Staging
Category0508.00.00

CORAL AND SIMILAR MATERIALS, UNWORKED ORSIMPLYPREPAREDBUTNOTOTHERWISE
WORKED; SHELLS OF MOLLUSCS, CRUSTACEANS
OR ECHINODERMS AND CUTTLE-BONE, UNWORKED
OR SIMPLY PREPARED BUT NOT CUT TO SHAPE,
POWDER AND WASTE THEREOF

0.0%

A

0510.00.00

AMBERGRIS, CASTOREUM, CIVET AND MUSK;CANTHARIDES; BILE, WHETHER OR NOT DRIED;
GLANDS AND OTHER ANIMAL PRODUCTS USED IN
THE
PREPARATIONOFPHARMACEUTICALPRODUCTS, FRESH, CHILLED, FROZEN OR
OTHERWISE PROVISIONALLY PRESERVED

0.0%

A

0.0%

A

0.0%

A

5.0%

B

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0511
0511.10.00
0511.90511.91.00
0511.990511.99.10
0511.99.90
06

ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIEDOR INCLUDED; DEAD ANIMALS OF CHAPTER 1
OR 3, UNFIT FOR HUMAN CONSUMPTION:-Bovine semen-Other:--Products
of
fish
or
crustaceans,molluscs or other aquatic invertebrates;
dead animals of Chapter 3--Other:---Horsehairandhorsehairwaste,
whether or not put up as a layer with orwithout supporting material---OtherLIVE TREES AND OTHER PLANTS; BULBS,ROOTS AND THE LIKE; CUT FLOWERS AND
ORNAMENTAL FOLIAGE

0601

BULBS, TUBERS, TUBEROUS ROOTS, CORMS,
CROWNS AND RHIZOMES, DORMANT, IN GROWTH
OR IN FLOWER; CHICORY PLANTS AND ROOTSOTHER THAN ROOTS OF 1212:

0601.10.00-Bulbs, tubers, tuberous roots, corms,
crowns and rhizomes, dormant

0602.40.00-Bulbs, tubers, tuberous roots, corms,
crowns and rhizomes, in growth or inflower; chicory plants and roots
OTHER
LIVE
PLANTS(INCLUDINGTHEIRROOTS), CUTTINGS AND SLIPS; MUSHROOMSPAWN:-Unrooted cuttings and slips-Trees, shrubs and bushes, grafted ornot, of kinds which bear edible fruit ornuts-Rhododendrons and azaleas, grafted or
not-Roses, grafted or not

0602.90.00-Other0603

CUT FLOWERS AND FLOWER BUDS OF A KINDSUITABLE FOR BOUQUETS OR FOR ORNAMENTALPURPOSES, FRESH, DRIED, DYED, BLEACHED,IMPREGNATED OR OTHERWISE PREPARED:

0603.1-Fresh:0603.11.00--Roses

0601.20.00
0602
0602.10.00
0602.20.00
0602.30.00

251

HS code(HS2012)0603.12.00--Carnations

0.0%

Staging
CategoryA

0603.13.00--Orchids0.0%

A0603.14.00--Chrysanthemums

0.0%

A

0603.15.00--Lilies (Lilium spp.)

0.0%

A

0603.19.00--Other0.0%

A0603.90.00-Other

0.0%

A

0604

FOLIAGE, BRANCHES AND OTHER PARTS OF
PLANTS, WITHOUT FLOWERS OR FLOWER BUDS,AND GRASSES, MOSSES AND LICHENS, BEINGGOODS OF A KIND SUITABLE FOR BOUQUETS OR
FOR ORNAMENTAL PURPOSES, FRESH, DRIED,
DYED, BLEACHED, IMPREGNATED OR OTHERWISE
PREPARED:0604.20.00-Fresh0.0%

A0604.90.00

0.0%

A

0701

-OtherEDIBLE VEGETABLES AND CERTAIN ROOTS AND
TUBERS
POTATOES, FRESH OR CHILLED:

0701.10.00

-Seed

0.0%

A

0701.90.00-Other0.0%

A0702.00.00

0.0%

A

0703.10.00

TOMATOES, FRESH OR CHILLED
ONIONS, SHALLOTS, GARLIC, LEEKS AND
OTHER ALLIACEOUS VEGETABLES, FRESH OR
CHILLED:-Onions and shallots

0.0%

A

0703.20.00-Garlic0.0%

A0703.90.00

0.0%

A

0704.10.00-Leeks and other alliaceous vegetables
CABBAGES, CAULIFLOWERS, KOHLRABI, KALE
AND SIMILAR EDIBLE BRASSICAS, FRESH OR
CHILLED:-Cauliflowers and headed broccoli

0.0%

A

0704.20.00-Brussels sprouts

0.0%

A

0704.90.00-Other

0.0%

A

0705

LETTUCE (Lactuca sativa) AND CHICORY(Cichorium spp.), FRESH OR CHILLED:

0705.1-Lettuce:

0705.11.00--Cabbage lettuce (head lettuce)

0.0%

A

0705.19.00--Other0.0%

A0705.2-Chicory:--Witloof
chicory
var. foliosum)--Other

0.0%

A

0.0%

A

07

0703

0704

0705.21.00
0705.29.00

Description(Cichorium

Base Rate

intybus

0706

CARROTS,TURNIPS,SALADBEETROOT,SALSIFY, CELERIAC, RADISHES AND SIMILAREDIBLE ROOTS, FRESH OR CHILLED:

0706.10.00-Carrots and turnips

0.0%

A

0706.90.00-Other0.0%

A0707.00.00

CUCUMBERS AND GHERKINS, FRESH OR CHILLED

0.0%

A

0708

LEGUMINOUS
VEGETABLES,
SHELLEDUNSHELLED, FRESH OR CHILLED:

252

OR

HS code(HS2012)0708.10.00-Peas (Pisum sativum)

0.0%

Staging
CategoryA

0708.20.00-Beans (Vigna spp., Phaseolus spp.)

0.0%

A

0708.90.00-Other leguminous vegetables

0.0%

A

0709

OTHER VEGETABLES, FRESH OR CHILLED:

0709.20.00-Asparagus

0.0%

A

0709.30.00-Aubergines (egg-plants)

0.0%

A

0709.40.00-Celery other than celeriac

0.0%

A

0709.5-Mushrooms and truffles:

0709.51.00--Mushrooms of the genus Agaricus

5.0%

B

0709.59.00--Other-Fruits of the genus Capsicum or of thegenus Pimenta

5.0%

B

0.0%

A

0.0%

A

0709.60.00

Description

Base Rate

0709.70.00-Spinach, New Zealand spinach and orachespinach (garden spinach)0709.9-Other:0709.91.00--Globe artichokes

0.0%

A

0709.92.00--Olives--Pumpkins,squash(Cucurbita spp.)--Other

0.0%

A

0.0%

A

0.0%

A

5.0%

B

0709.93.00
0709.99.00
0710
0710.10.00

andgourdes

VEGETABLES(UNCOOKEDOR
COOKEDBY
STEAMING OR BOILING IN WATER), FROZEN:

0710.21.00-Potatoes-Leguminous
vegetables,
unshelled:--Peas (Pisum sativum)

0.0%

A

0710.22.00--Beans (Vigna spp., Phaseolus spp.)

0.0%

A

0710.29.00--Other5.0%

B0710.30.00-Spinach, New Zealand spinach and orachespinach (garden spinach)

5.0%

B

0710.40.00-Sweet corn

5.0%

B

0710.80.00-Other vegetables

5.0%

B

0710.90.00-Mixtures of vegetables

5.0%

B

0711

VEGETABLES PROVISIONALLY PRESERVED (FOREXAMPLE, BY SULPHUR DIOXIDE GAS, IN
BRINE, IN SULPHUR WATER OR IN OTHERPRESERVATIVE SOLUTIONS), BUT UNSUITABLE
IN THAT STATE FOR IMMEDIATE CONSUMPTION:

0711.20.00-Olives0.0%

A

0711.40.00-Cucumbers and gherkins

0.0%

A

0711.5-Mushrooms and truffles:

0711.51.00--Mushrooms of the genus Agaricus

0.0%

A

0711.59.00--Other-Othervegetables;
mixturesofvegetables
DRIED VEGETABLES, WHOLE, CUT, SLICED,BROKEN OR IN POWDER, BUT NOT FURTHERPREPARED:-Onions

0.0%

A

0.0%

A

5.0%

B

0710.20711.90.00
0712
0712.20.00

shelled253orHS code(HS2012)

Description

Base Rate

Staging
Category

0712.31.00-Mushrooms,
wood
ears
(Auriculariaspp.), jelly fungi (Tremella spp.) andtruffles:--Mushrooms of the genus Agaricus

5.0%

B

0712.32.00--Wood ears (Auricularia spp.)

5.0%

B

0712.33.00--Jelly fungi (Tremella spp.)

5.0%

B

0712.39.00

5.0%

B

0712.90.10--Other-Othervegetables;
vegetables:---Potatoes

5.0%

B

0712.90.90---Other

5.0%

B

0713

DRIED LEGUMINOUS VEGETABLES, SHELLED,
WHETHER OR NOT SKINNED OR SPLIT:

0713.10.00-Peas (Pisum sativum)

0.0%

A

0713.20.00-Chickpeas (garbanzos)

0.0%

A

0713.3-Beans (Vigna spp., Phaseolus spp.):0713.31.00--Beans of the species Vigna mungo (L.)
Hepper or Vigna radiata (L.) Wilczek

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0712.30712.90

mixturesof0713.35.00--Small red (Adzuki) beans (Phaseolus or
Vigna angularis)--Kidney beans, including white peabeans (Phaseolus vulgaris)--Bambara beans (Vigna subterranea or
Voandzeia subterranea)--Cow peas (Vigna unguiculata)

0.0%

A

0713.39.00--Other0.0%

A

0713.40.00-Lentils-Broad beans (Vicia faba var. major) andhorse beans (Vicia faba var. equina,
Vicia faba var. minor)-Pigeon peas (Cajanus cajan)

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0714.10-Other
MANIOC,ARROWROOT,SALEP,
JERUSALEMARTICHOKES, SWEET POTATOES AND SIMILARROOTS AND TUBERS WITH HIGH STARCH OR
INULIN CONTENT, FRESH, CHILLED, FROZENOR DRIED, WHETHER OR NOT SLICED OR IN
THE FORM OF PELLETS; SAGO PITH:-Manioc (cassava):

0714.10.10---Frozen

5.0%

B

0714.10.90---Other0.0%

A0714.20-Sweet potatoes:

0714.20.10---Frozen

5.0%

B

0714.20.90---Other0.0%

A0714.30-Yams (Dioscorea spp.):0714.30.10---Frozen

5.0%

B

0714.30.90---Other0.0%

A0714.40-Taro (Colocasia spp.):0714.40.10---Frozen

5.0%

B

0714.40.90---Other0.0%

A0714.50-Yautia (Xanthosoma spp.):0714.50.10---Frozen

5.0%

B

0713.32.00
0713.33.00
0713.34.00

0713.50.00
0713.60.00
0713.90.00

0714

254

HS code(HS2012)0714.50.90

0.0%

Staging
Category
A---Other

0714.90-Other:0714.90.10
0714.90.90---Frozen

5.0%

B---Other

0.0%

A

08

EDIBLE FRUIT AND NUTS; PEEL OF CITRUS
FRUIT OR MELONS

Description

Base Rate

0801.1COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLED
OR PEELED:-Coconuts:

0801.11.00--Desiccated

0.0%

A

0801.12.00--In the inner shell (endocarp)

0.0%

A

0801.19.00--Other0.0%

A0801.2-Brazil nuts:

0801.21.00--In shell

0.0%

A

0801.22.00--Shelled

0.0%

A

0801.3-Cashew nuts:

0801.31.00--In shell

0.0%

A

0801.32.00--Shelled

0.0%

A

0802

OTHER NUTS, FRESH OR DRIED, WHETHER ORNOT SHELLED OR PEELED:

0802.1-Almonds:

0802.11.00--In shell

5.0%

B

0802.12.00--Shelled

5.0%

B0802.2-Hazelnuts or filberts (Corylus spp.):0802.21.00--In shell

0.0%

A

0802.22.00--Shelled

0.0%

A

0802.3-Walnuts:

0802.31.00--In shell

0.0%

A

0802.32.00--Shelled

0.0%

A

0802.4-Chesnuts (Castanea spp.):0802.41.00--In shell

0.0%

A

0802.42.00--Shelled

0.0%

A

0802.5-Pistachios:

0802.51.00--In shell

0.0%

A

0802.52.00--Shelled

0.0%

A

0802.6-Macadamia nuts:

0802.61.00--In shell

0.0%

A

0802.62.00--Shelled

0.0%

A

0802.70.00-Kola nuts (Cola spp.)

0.0%

A

0802.80.00-Areca nuts

0.0%

A

0802.90.00

0.0%

A

0803.10.00-Other
BANANAS, INCLUDING PLANTAINS, FRESH OR
DRIED:-Plantains

0.0%

A

0803.90.00-Other

0.0%

A

0801

0803

255

HS code(HS2012)

Description

Base Rate

Staging
Category

0804.10.00

DATES,FIGS,
PINEAPPLES,
AVOCADOS,GUAVAS, MANGOES AND MANGOSTEENS, FRESH
OR DRIED:-Dates0.0%

A0804.20.00

-Figs

0.0%

A

0804.30.00-Pineapples

0.0%

A

0804.40.00-Avocados

0.0%

A

0804.50.00-Guavas, mangoes and mangosteens

0.0%

A

0805

CITRUS FRUIT, FRESH OR DRIED:

0805.10.00

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0805.90.00-Oranges-Mandarins(including
tangerines
andsatsumas);clementines,
wilkings
andsimilar citrus hybrids-Grapefruit, including pomelos-Lemons (Citrus limon, Citrus limonum)and limes (Citrus aurantifolia, Citrus
latifolia)-Other

0.0%

A

0806

GRAPES, FRESH OR DRIED:

0806.10.00-Fresh5.0%

B0806.20.00-Dried

5.0%

B

0807

MELONS(INCLUDING
WATERMELONS)PAWPAWS (PAPAYAS), FRESH:

0807.1-Melons (including watermelons):

0807.11.00--Watermelons

0.0%

A

0807.19.00--Other0.0%

A0807.20.00-Pawpaws (papayas)

0.0%

A

0808

APPLES, PEARS AND QUINCES, FRESH:

0808.10.00-Apples0.0%

A0808.30.00-Pears0.0%

A0808.40.00-Quinces

0.0%

A

0809

APRICOTS, CHERRIES, PEACHES (INCLUDING
NECTARINES), PLUMS AND SLOES, FRESH:

0809.10.00-Apricots

0.0%

A0809.2-Cherries:

0809.21.00--Sour cherries (Prunus cerasus)

0.0%

A

0809.29.00--Other0.0%

A0809.30.00-Peaches, including nectarines

0.0%

A

0809.40.00-Plums and sloes

0.0%

A

0810

OTHER FRUIT, FRESH:

0810.10.00

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0810.50.00-Strawberries-Raspberries, blackberries, mulberries
and loganberries-Black, white orredcurrants andgooseberries-Cranberries,
bilberries
and
other
fruits of the genus Vaccinium-Kiwifruit

0.0%

A

0810.60.00-Durians

0.0%

A0810.70.00-Persimmons

0.0%

A

0804

0805.20.00
0805.40.00
0805.50.00

0810.20.00
0810.30.00
0810.40.00

256

AND

HS code(HS2012)0810.90.00

0811

0811.10.00
0811.20.00
0811.90.00

Description

0.0%

Staging
Category
A

4.0%

B

0.0%

A

0.0%

A

Base Rate-OtherFRUIT AND NUTS, UNCOOKED OR COOKED BY
STEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OR
OTHER SWEETENING MATTER:-Strawberries-Raspberries, blackberries, mulberries,
loganberries,
black,
whiteor
redcurrants and gooseberries-Other

0812

FRUIT AND NUTS, PROVISIONALLY PRESERVED(FOR EXAMPLE, BY SULPHUR DIOXIDE GAS, IN
BRINE, IN SULPHUR WATER OR IN OTHERPRESERVATIVE SOLUTIONS), BUT UNSUITABLE
IN THAT STATE FOR IMMEDIATE CONSUMPTION:

0812.10.00-Cherries

0.0%

A

0812.90.00

0.0%

A

0813.10.00-OtherFRUIT, DRIED, OTHER THAN THAT OF 0801 TO
0806; MIXTURES OF NUTS OR DRIED FRUITSOF THIS CHAPTER:-Apricots

5.0%

B

0813.20.00-Prunes5.0%

B

0813.30.00-Apples5.0%

B

0813.40.00-Other fruit-Mixtures ofthis Chapter

5.0%

B

5.0%

B

0.0%

A

0813

0813.50.00

nuts

or

dried

fruitsof0814.00.00

PEEL
OF
CITRUSFRUITORMELONS(INCLUDING WATERMELONS), FRESH, FROZEN,DRIED OR PROVISIONALLY PRESERVED IN
BRINE, IN SULPHUR WATER OR IN OTHERPRESERVATIVE SOLUTIONS

09

COFFEE, TEA, MATE AND SPICES

0901

COFFEE, WHETHER ORNOT ROASTED OR
DECAFFEINATED; COFFEE HUSKS AND SKINS;COFFEE SUBSTITUTES CONTAINING COFFEE IN
ANY PROPORTION:

0901.1-Coffee, not roasted:

0901.11.00--Not decaffeinated

0.0%

A

0901.12.00--Decaffeinated

0.0%

A

0901.2-Coffee, roasted:

0901.21.00--Not decaffeinated

0.0%

A

0901.22.00--Decaffeinated

0.0%

A

0901.90.00-Other

0.0%

A

0902

TEA, WHETHER OR NOT FLAVOURED:

0902.10.00-Green tea (not fermented) in immediatepackings of a content not exceeding 3 kg

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0902.20.00
0902.30.00
0902.40.00-Other green tea (not fermented)-Blacktea(fermented)
andpartlyfermented tea, in immediate packings ofa content not exceeding 3 kg
-Other black tea (fermented) and otherpartly fermented tea

257

HS code(HS2012)0903.00.00

Description

0.0%

Staging
CategoryA

Base Rate

MATE

0904

PEPPER OF THE GENUS PIPER; DRIED OR
CRUSHED OR GROUND FRUITS OF THE GENUSCAPSICUM OR OF THE GENUS PIMENTA:

0904.1-Pepper:

0904.11.00--Neither crushed nor ground

0.0%

A

0904.12.00

0.0%

A

0904.21.00--Crushed or ground-Fruits of the genus Capsicum or of thegenus Pimenta:--Dried, neither crushed nor ground

0.0%

A

0904.22.00--Crushed or ground

0.0%

A

0905

VANILLA:

0905.10.00-Neither crushed nor ground

0.0%

A

0905.20.00-Crushed or ground

0.0%

A

0906

CINNAMON AND CINNAMON-TREE FLOWERS:

0906.1-Neither crushed nor ground0906.11.00--Cinnamon (Cinnamomum zeylanicum Blume)

0.0%

A

0906.19.00--Other0.0%

A0906.20.00-Crushed or ground

0.0%

A

0907

CLOVES (WHOLE FRUIT, CLOVES AND STEMS):

0907.10.00-Neither crushed nor ground

0.0%

A

0907.20.00-Crushed or ground

0.0%

A

0908

NUTMEG, MACE AND CARDAMOMS:

0908.1-Nutmeg:

0908.11.00--Neither crushed nor ground

0.0%

A

0908.12.00--Crushed or ground

0.0%

A

0908.2-Mace:

0908.21.00--Neither crushed nor ground

0.0%

A

0908.22.00--Crushed or ground

0.0%

A

0908.3-Cardamoms:

0908.31.00--Neither crushed nor ground

0.0%

A

0908.32.00

0.0%

A

0909.2--Crushed or ground
SEEDS
OF
ANISE,CORIANDER, CUMIN OR
BERRIES:-Seeds of coriander:

0909.21.00--Neither crushed nor ground

0.0%

A

0909.22.00--Crushed or ground

0.0%

A

0909.3-Seeds of cumin:

0909.31.00--Neither crushed nor ground

0.0%

A

0909.32.00--Crushed or ground-Seeds of anise, badian, caraway
fennel; juniper berries:--Neither crushed nor ground

0.0%

A

0.0%

A

0.0%

A

0904.20909

0909.60909.61.00
0909.62.00
0910

BADIAN,CARAWAY;--Crushed or ground
GINGER,SAFFRON,
TURMERICTHYME, BAY LEAVES, CURRYSPICES:

258

FENNEL,JUNIPERor(CURCUMA),AND OTHER

HS code(HS2012)0910.1

Base Rate

Staging
Category-Ginger:

0910.11.00--Neither crushed nor ground

0.0%

A

0910.12.00--Crushed or ground

0.0%

A

0910.20.00-Saffron0.0%

A0910.30.00-Turmeric (curcuma)

0.0%

A

0910.90.0%

A0910.99.00-Other spices:--Mixtures referred to in Note 1(b) tothis Chapter--Other

0.0%

A

10

CEREALS

1001

WHEAT AND MESLIN:

1001.1-Durum wheat:

1001.11.00--Seed0.0%

A1001.19.00--Other0.0%

A

1001.9-Other:1001.91.00--Seed0.0%

A1001.99.00--Other

0.0%

A

1002

RYE:

1002.10.00

-Seed

0.0%

A

1002.90.00-Other

0.0%

A

1003

BARLEY:1003.10.00

-Seed

0.0%

A

1003.90.00-Other

0.0%

A

1004

OATS:

1004.10.00

-Seed

0.0%

A

1004.90.00-Other

0.0%

A

1005

MAIZE (CORN):

1005.10.00

-Seed

0.0%

A

1005.90.00-Other

0.0%

A

1006

RICE:

1006.10.00-Rice in the husk (paddy or rough)

0.0%

A

1006.20.00-Husked (brown) rice

0.0%

A

1006.30.00-Semi-milled or wholly milled
whether or not polished or glazed

0.0%

A

1006.40.00-Broken rice

0.0%

A

1007

GRAIN SORGHUM:

1007.10.00

-Seed

0.0%

A

1007.90.00-Other

0.0%

A

1008

BUCKWHEAT, MILLETOTHER CEREALS:

1008.10.00-Buckwheat

0.0%

A

1008.2-Millet:1008.21.00--Seed0.0%

A1008.29.00--Other0.0%

A

1008.30.00-Canary seeds

0.0%

A

1008.40.00-Fonio (Digitaria spp.)

0.0%

A

0910.91.00

Description

AND

CANARY

259

rice,

SEEDS;

HS code(HS2012)1008.50.00-Quinoa (Chenopodium quinoa)

0.0%

Staging
CategoryA

1008.60.00-Triticale

0.0%

A

1008.90.00-Other cereals

0.0%

A

11

PRODUCTS OF THE MILLING INDUSTRY; MALT;
STARCHES; INULIN; WHEAT GLUTEN
0.0%

A

0.0%

A

0.0%

A

1101.00.00

Description

Base Rate

1102.20.00

WHEAT OR MESLIN FLOURCEREAL FLOURS OTHER THANMESLIN:-Maize (corn) flour

1102.90.00-Other

1103

CEREAL GROATS, MEAL AND PELLETS:

1103.1-Groats and meal:

1103.11.00--Of wheat

0.0%

A

1103.13.00--Of maize (corn)

0.0%

A

1103.19.00--Of other cereals

0.0%

A

1103.20.00-Pellets

0.0%

A

1104

CEREAL GRAINS OTHERWISE WORKED (FOREXAMPLE,
HULLED,ROLLED,FLAKED,PEARLED, SLICED OR KIBBLED), EXCEPT RICE
OF 1006; GERM OF CEREALS, WHOLE, ROLLED,FLAKED OR GROUND:

1104.1-Rolled or flaked grains:1104.12.00--Of oats

0.0%

A

1104.19.00--Of other cereals

0.0%

A

1104.2-Otherworkedgrains(forexample,hulled, pearled, sliced or kibbled):

1104.22.00--Of oats

0.0%

A

1104.23.00--Of maize (corn)

0.0%

A

1104.29.00--Of other cereals-Germ of cereals, whole, rolled, flaked
or ground

0.0%

A

0.0%

A

1102

1104.30.00

OF

WHEAT

OR

1105

FLOUR, MEAL, POWDER, FLAKES,AND PELLETS OF POTATOES:GRANULES

1105.10.00-Flour, meal and powder

5.0%

B

1105.20.00-Flakes, granules and pellets

5.0%

B

0.0%

A

0.0%

A

0.0%

A

1106.20.00

FLOUR, MEAL AND POWDER OF THE DRIEDLEGUMINOUS VEGETABLES OF 0713, OF SAGOOR OF ROOTS OR TUBERS OF HEADING 0714 OR
OF THE PRODUCTS OF CHAPTER 8:-Of the dried leguminous vegetables of0713-Of sago or of roots or tubers of 0714

1106.30.00-Of the products of Chapter 81107

MALT, WHETHER OR NOT ROASTED:

1107.10.00-Not roasted

0.0%

A

1107.20.00-Roasted

0.0%

A

1108

STARCHES; INULIN:

1108.1-Starches:

1108.11.00--Wheat starch

0.0%

A

1106

1106.10.00

260

HS code(HS2012)1108.12.00--Maize (corn) starch

0.0%

Staging
CategoryA

1108.13.00--Potato starch

5.0%

B

1108.14.00--Manioc (cassava) starch

0.0%

A

1108.19.00--Other starches

5.0%

B

1108.20.00-Inulin

0.0%

A

1109.00.00

WHEAT GLUTEN, WHETHER OR NOT DRIED

0.0%

A

12

OIL
SEEDS
AND
OLEAGINOUS
FRUITS;MISCELLANEOUS GRAINS, SEEDS AND FRUIT;
INDUSTRIAL OR MEDICINAL PLANTS; STRAWAND FODDER

1201

Soya-beans, whether or not broken:

1201.10.00

-Seed

0.0%

A

1201.90.00

0.0%

A

1202.30.00-OtherGROUND-NUTS, NOT
COOKED, WHETHERBROKEN:
-Seed

5.0%

B

1202.4-Other:1202.41.00--In shell

5.0%

B

1202.42.00--Shelled, whether or not broken

5.0%

B

1203.00.00

COPRA

0.0%

A

1204.00.00

0.0%

A

1205.10.00

LINSEED, WHETHER OR NOT BROKENRAPE OR COLZA SEEDS, WHETHER OR NOTBROKEN:-Low erucic acid rape or colza seeds

0.0%

A

1205.90.00-Other0.0%

A

1206.00.00

SUNFLOWER SEEDS, WHETHER OR NOT BROKEN

0.0%

A

1207

OTHER OIL SEEDS AND OLEAGINOUS FRUITS,WHETHER OR NOT BROKEN:

1207.10.00-Palm nuts and kernels

0.0%

A

1207.2-Cotton seeds:

1207.21.00--Seed0.0%

A1207.29.00--Other0.0%

A

1207.30.00-Castor oil seeds

0.0%

A

1207.40.00-Sesamum seeds

0.0%

A

1207.50.00-Mustard seeds

0.0%

A

1207.60.00-Safflower (Carthamus tinctorius) seeds

0.0%

A

1207.70.00-Melon seeds

0.0%

A

1207.9-Other:1207.91.00--Poppy seeds

0.0%

A

1207.99.00

0.0%

A

1208.10.00--Other
FLOURS AND MEALS OF OIL SEEDS OR
OLEAGINOUS FRUITS, OTHER THAN THOSE OF
MUSTARD:-Of soya beans

0.0%

A

1208.90.00-Other

0.0%

A

1209

SEEDS, FRUIT AND SPORES, OF A KIND USEDFOR SOWING:

1209.10.00-Sugar beet seeds

0.0%

A

1202

1205

1208

Description

Base Rate

ROASTED OR OTHERWISEOR
NOT SHELLED OR

261

HS code(HS2012)1209.2

Base Rate

Staging
Category-Seeds of forage plants:

1209.21.00--Lucerne (alfalfa) seeds

0.0%

A

1209.22.00--Clover (Trifolium spp.) seeds

0.0%

A

1209.23.00--Fescue seeds--Kentucky blue grass (Poa pratensis L.)
seeds--Rye grass (Lolium multiflorum Lam.,
Lolium perenne L.) seeds--Other

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

1209.24.00
1209.25.00
1209.29.00

Description

1209.30.00-Seeds of herbaceous plants cultivatedprincipally for their flowers

1209.9-Other:1209.91.00--Vegetable seeds

0.0%

A

1209.99.00--Other

0.0%

A

1210

HOP CONES, FRESH OR DRIED, WHETHER ORNOT GROUND, POWDERED OR IN THE FORM OFPELLETS; LUPULIN:

1210.10.00-Hop cones, neither ground nor powdered
nor in the form of pellets

5.0%

B

1210.20.00-Hop cones, ground, powdered or in theform of pellets; lupulin

5.0%

B

1211

PLANTS AND PARTS OF PLANTS (INCLUDINGSEEDS AND FRUITS), OF A KIND USEDPRIMARILY IN PERFUMERY, IN PHARMACY OR
FOR INSECTICIDAL, FUNGICIDAL OR SIMILARPURPOSES, FRESH OR DRIED, WHETHER OR NOT
CUT, CRUSHED OR POWDERED:

1211.20.00-Ginseng roots

0.0%

A

1211.30.00-Coca leaf

0.0%

A

1211.40.00-Poppy straw

0.0%

A

1211.90.00-Other

0.0%

A

1212

LOCUST BEANS, SEAWEEDS AND OTHER ALGAE,SUGAR BEET AND
SUGAR
CANE, FRESH,
CHILLED, FROZEN OR DRIED, WHETHER OR NOTGROUND; FRUIT STONES AND KERNELS ANDOTHER
VEGETABLE
PRODUCTS(INCLUDINGUNROASTED CHICORY ROOTS OF THE VARIETY
CICHORIUM INTYBUS SATIVUM) OF A KIND
USED PRIMARILY FOR HUMAN CONSUMPTION,NOT ELSEWHERE SPECIFIED OR INCLUDED:

1212.2-Seaweeds and other algae:

1212.21--Fit for human consumption:

1212.21.10---Frozen

5.0%

B

1212.21.90---Other0.0%

A

1212.29--Other:

1212.29.10---Frozen

5.0%

B

1212.29.90---Other0.0%

A

1212.9-Other:1212.91.00--Sugar beet

0.0%

A

1212.92.00--Locust beans (carob)

0.0%

A

262

HS code(HS2012)1212.93.00--Sugar cane

0.0%

Staging
CategoryA

1212.94.00--Chicory roots

0.0%

A

1212.99.00--Other0.0%

A

1213.00.00

CEREAL STRAW AND HUSKS, UNPREPARED,WHETHER OR NOT CHOPPED, GROUND, PRESSEDOR IN THE FORM OF PELLETS

0.0%

A

1214

SWEDES, MANGOLDS, FODDER ROOTS, HAY,
LUCERNE(ALFALFA),
CLOVER,SAINFOIN,FORAGEKALE,
LUPINES,VETCHESANDSIMILAR FORAGE PRODUCTS, WHETHER OR NOT
IN THE FORM OF PELLETS:

1214.10.00-Lucerne (alfalfa) meal and pellets

0.0%

A

1214.90.00-Other

0.0%

A

13

LAC; GUMS, RESINSSAPS AND EXTRACTS

1301

LAC; NATURAL GUMS, RESINS, GUM-RESINSAND OLEORESINS (FOR EXAMPLE, BALSAMS):

1301.20.00-Gum Arabic

0.0%

A

1301.90.00-Other

0.0%

A

1302

VEGETABLE SAPS AND EXTRACTS; PECTIC
SUBSTANCES,PECTINATESANDPECTATES;AGAR-AGARAND
OTHER
MUCILAGESAND
THICKENERS, WHETHER OR NOT MODIFIED,DERIVED FROM VEGETABLE PRODUCTS:

1302.1-Vegetable saps and extracts:

1302.11.00--Opium

0.0%

A

1302.12.00--Of liquorice

0.0%

A

1302.13.00--Of hops

5.0%

B

1302.19--Other:

1302.19.10---Oleoresin of ginger (gingerin)

5.0%

B

1302.19.90---Other-Pectic
substances,
pectinatesandpectates-Mucilages and thickeners, whether or
not modified, derived from vegetableproducts:--Agar-agar--Mucilages and thickeners, whether or
not modified, derived from locust beans,
locust bean seeds or guar seed--Other
VEGETABLE PLAITING MATERIALS; VEGETABLE
PRODUCTS NOT ELSEWHERE SPECIFIED OR
INCLUDED

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

1302.20.00
1302.31302.31.00
1302.32.00
1302.39.00
14

Description

AND

OTHER

Base Rate

VEGETABLE

1401

VEGETABLE MATERIALS OF A KIND USEDPRIMARILY FOR PLAITING (FOR EXAMPLE,
BAMBOOS, RATTANS, REEDS, RUSHES, OSIER,RAFFIA, CLEANED, BLEACHED OR DYED CEREALSTRAW, AND LIME BARK):

1401.10.00-Bamboos

0.0%

A

1401.20.00-Rattans

0.0%

A

1401.90.00-Other

0.0%

A

263

HS code(HS2012)

Description

Staging
Category

1404

VEGETABLE
PRODUCTSSPECIFIED OR INCLUDED:

1404.20.00-Cotton linters

0.0%

A

1404.90.00-Other

0.0%

A

15

ANIMAL OR VEGETABLE FATS AND OILS AND
THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE
FATS; ANIMAL OR VEGETABLE WAXES

1501.10.00

PIG FAT (INCLUDING LARD) AND POULTRY
FAT, OTHER THAN THAT OF 02909 OR
1503.00.00:
-Lard

0.0%

A

1501.20.00-Other pig fat

0.0%

A

1501.90.00-Other

0.0%

A

1502

Fats of bovine animals, sheep or goats,
other than those of 1503.00.00:

1502.10.00-Tallow0.0%

A

1502.90.00-Other0.0%

A1503.00.00

LARD STEARIN, LARD OIL, OLEOSTEARIN,
OLEO-OIL AND TALLOW OIL, NOT EMULSIFIEDOR MIXED OR OTHERWISE PREPARED

0.0%

A

1504

FATS AND OILS AND THEIR FRACTIONS, OF
FISH OR MARINE MAMMALS, WHETHER OR NOTREFINED, BUT NOT CHEMICALLY MODIFIED:
0.0%

A

0.0%

A

0.0%

A

1501

1504.10.00
1504.20.00
1504.30.00

NOT

Base Rate
ELSEWHERE-Fish-liver oils and their fractions-Fats and oils and their fractions, offish, other than liver oils
-Fats and oils and their fractions, ofmarine mammals

1505.00.00

WOOL GREASE AND FATTY SUBSTANCES DERIVED
THEREFROM (INCLUDING LANOLIN)

0.0%

A

1506.00.00

OTHER ANIMAL FATS AND OILS AND THEIRFRACTIONS, WHETHER OR NOT REFINED, BUT
NOT CHEMICALLY MODIFIED

0.0%

A

5.0%

B

5.0%

B

5.0%

B

5.0%

B

1509.10.00-Other
OLIVE OIL AND ITS FRACTIONS, WHETHER ORNOTREFINED,BUTNOTCHEMICALLYMODIFIED:-Virgin

0.0%

A

1509.90.00-Other

0.0%

A

1507
1507.10.00
1507.90.00
1508
1508.10.00
1508.90.00
1509

SOYA-BEAN OIL AND ITS FRACTIONS, WHETHEROR NOT REFINED, BUT NOT CHEMICALLYMODIFIED:-Crude oil, whether or not degummed-OtherGROUND-NUT
OIL
AND
ITS
WHETHERORNOTREFINED,CHEMICALLY MODIFIED:-Crude oil

264

FRACTIONS,BUTNOTHS code(HS2012)

Description

Base Rate

Staging
Category

0.0%

A

0.0%

A

1511.10.00

OTHER OILS AND THEIR FRACTIONS, OBTAINEDSOLELY FROM OLIVES, WHETHER OR NOTREFINED, BUT NOT CHEMICALLY MODIFIED,INCLUDING BLENDS OF
THESE OILS OR
FRACTIONS WITH OILS OR FRACTIONS OF 1509
PALM OIL AND ITS FRACTIONS, WHETHER ORNOTREFINED,BUTNOTCHEMICALLYMODIFIED:-Crude oil

1511.90.00-Other0.0%

A

1512.11.00

SUNFLOWER-SEED, SAFFLOWER OR COTTON-SEEDOIL AND FRACTIONS THEREOF, WHETHER ORNOTREFINED,BUTNOTCHEMICALLYMODIFIED:-Sunflower-seed or safflower oil andfractions thereof:--Crude oil

5.0%

B

1512.19.00--Other

5.0%

B

1512.2-Cotton-seed oil and its fractions:--Crude oil, whether or not gossypol has
been removed--Other

5.0%

B

5.0%

B

1510.00.00

1511

1512

1512.11512.21.00
1512.29.00
1513

COCONUT (COPRA), PALM KERNEL OR BABASSUOIL AND FRACTIONS THEREOF, WHETHER ORNOTREFINED,BUTNOTCHEMICALLYMODIFIED:

1513.1-Coconut (copra) oil and its fractions:1513.11.00--Crude oil

0.0%

A

1513.19.00

0.0%

A

1513.21.00--Other-Palm
kernelor
fractions thereof:--Crude oil

0.0%

A

1513.29.00--Other

0.0%

A

1514

RAPE, COLZA OR MUSTARD OIL AND FRACTIONSTHEREOF, WHETHER OR NOT REFINED, BUT NOTCHEMICALLY MODIFIED:

1514.11.00-Low erucic acid rape or colza oil andits fractions:--Crude oil

5.0%

B

1514.19.00--Other

5.0%

B

1514.9-Other:1514.91.00--Crude oil

5.0%

B

1514.99.00

5.0%

B

1515.1--Other
OTHER FIXED VEGETABLE FATS AND OILS(INCLUDINGJOJOBA
OIL)
AND
THEIR
FRACTIONS, WHETHER OR NOT REFINED, BUT
NOT CHEMICALLY MODIFIED:-Linseed oil and its fractions:1515.11.00--Crude oil

5.0%

B

1515.19.00--Other

5.0%

B

1515.2-Maize (corn) oil and its fractions:1515.21.00--Crude oil

0.0%

A

1515.29.00--Other

5.0%

B

1515.30.00-Castor oil and its fractions

0.0%

A

1513.21514.11515

babassu

265

oil

and

HS code(HS2012)1515.50.00-Sesame oil and its fractions

0.0%

Staging
CategoryA

1515.90.00-Other

0.0%

A

1516

ANIMAL OR VEGETABLE FATS AND OILS ANDTHEIRFRACTIONS,PARTLYOR
WHOLLYHYDROGENATED,INTER-ESTERIFIED,REESTERIFIED OR ELAIDINISED, WHETHER ORNOT REFINED, BUT NOT FURTHER PREPARED:
0.0%

A

0.0%

A

5.0%

B

5.0%

B

Description

Base Rate

1517.10.00-Animal
fats
and
oils
and
their
fractions-Vegetable fats and oils and theirfractions
MARGARINE;EDIBLEMIXTURESORPREPARATIONS OF ANIMAL OR VEGETABLE FATS
OR OILS OR OF FRACTIONS OF DIFFERENTFATS OR OILS OF THIS CHAPTER, OTHER THANEDIBLE FATS OR OILS OR THEIR FRACTIONS
OF 1516:-Margarine, excluding liquid margarine

1517.90.00-Other

1518

ANIMAL OR VEGETABLE FATS AND OILS ANDTHEIRFRACTIONS,BOILED,OXIDISED,
DEHYDRATED,SULPHURISED,BLOWN,POLYMERISED BY HEAT IN VACUUM OR IN
INERT
GAS
OR
OTHERWISE
CHEMICALLYMODIFIED,EXCLUDING
THOSE
OF
1516;
INEDIBLE MIXTURES OR PREPARATIONS OFANIMAL OR VEGETABLE FATS OR OILS OR OF
FRACTIONS OF DIFFERENT FATS OR OILS OF
THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR
INCLUDED:

1518.00.10---Epoxidised vegetable oils

5.0%

B

1518.00.90---Other0.0%

A

1520.00.00

GLYCEROL, CRUDE;
GLYCEROL LYES

0.0%

A

1521

VEGETABLEWAXES(OTHERTHAN
TRIGLYCERIDES), BEESWAX, OTHER INSECTWAXES AND SPERMACETI, WHETHER OR NOTREFINED OR COLOURED:

1521.10.00-Vegetable waxes

0.0%

A

1521.90.00-Other
DEGRAS; RESIDUES RESULTING FROM THE
TREATMENT OF FATTY SUBSTANCES OR ANIMALOR VEGETABLE WAXESPREPARATIONS OF MEAT, OF FISH OR OF
CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC
INVERTEBRATES

0.0%

A

0.0%

A

5.0%

B

1516.10.00
1516.20.00

1517

1522.00.00
16

GLYCEROL

WATERSAND

1601.00.00

SAUSAGES AND SIMILAR PRODUCTS, OF MEAT,MEAT OFFAL OR BLOOD; FOOD PREPARATIONSBASED ON THESE PRODUCTS

1602

OTHER PREPARED OR PRESERVED MEAT, MEATOFFAL OR BLOOD:

1602.10.00-Homogenised preparations

5.0%

B

1602.20.00-Of liver of any animal

5.0%

B

1602.3-Of poultry of 0105:

1602.31.00--Of turkeys

0.0%

A

266

HS code(HS2012)

Description

0.0%

A

-Of swine:

1602.41.00--Hams and cuts thereof

5.0%

B

1602.42.00--Shoulders and cuts thereof

5.0%

B

1602.49.00--Other, including mixtures

5.0%

B

1602.50.00-Of bovine animals-Other, including preparations of bloodof any animal
EXTRACTS AND JUICES OF MEAT, FISH OR
CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC
INVERTEBRATESPREPARED OR PRESERVED FISH; CAVIAR AND
CAVIAR SUBSTITUTES PREPARED FROM FISH
EGGS:-Fish, whole or in pieces, but notminced:--Salmon

5.0%

B

5.0%

B

0.0%

A

0.0%

A

0.0%

A

0.0%

A

5.0%

B

1604.15.00--Herrings--Sardines, sardinella and brisling or
sprats--Tunas, skipjack and bonito (Sarda
spp.)--Mackerel

0.0%

A

1604.16.00--Anchovies

0.0%

A

1604.17.00--Eels0.0%

A1604.19.00--Other0.0%

A

1604.20.00-Other prepared or preserved fish

0.0%

A

1604.3-Caviar and caviar substitutes:

1604.31.00--Caviar0.0%

A

1604.32.00--Caviar substitutes

0.0%

A

1605

CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC
INVERTEBRATES, PREPARED OR PRESERVED:

1605.10.00

-Crab

0.0%

A

1605.2-Shrimps and prawns:

1605.21.00--Not in airtight container

0.0%

A

1605.29.00--Other0.0%

A1605.30.00-Lobster

0.0%

A

1605.40.00-Other crustaceans

0.0%

A

1605.5-Molluscs:

1605.51.00--Oysters

0.0%

A

1605.52.00--Scallops, including queen scallops

0.0%

A

1605.53.00--Mussels

0.0%

A

1605.54.00--Cuttle fish and squid

0.0%

A

1605.55.00--Octopus

0.0%

A

1605.56.00--Clams, cockles and arkshells

0.0%

A

1605.57.00--Abalone

0.0%

A

1605.58.00--Snails, other than sea snails

0.0%

A

1605.59.00--Other

0.0%

A

1604
1604.11604.11.00
1604.12.00
1604.13.00
1604.14.00

267

GallusA

1602.41603.00.00

species

0.0%

1602.39.00

1602.90.00

theStaging
Category

--Of
fowls
domesticus--Other

1602.32.00

ofBase RateHS code(HS2012)1605.6

Base Rate

Staging
Category-Other aquatic invertebrates:1605.61.00--Sea cucumbers

0.0%

A

1605.62.00--Sea urchins

0.0%

A

1605.63.00--Jellyfish

0.0%

A

1605.69.00--Other

0.0%

A

1701

CANE OR BEET SUGAR AND CHEMICALLY PURE
SUCROSE, IN SOLID FORM:

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

-Maple sugar and maple syrup-Glucoseandglucosesyrup,
notcontaining fructose or containing in thedry state less than 20% by weight offructose-Glucose and glucose syrup, containing
in the dry state at least 20% but less
than
50%
by
weightoffructose,
excluding invert sugar

5.0%

B

4.0%

B

4.0%

B

-Chemically pure fructose-Other fructose and fructose syrup,
containing in the dry state more than
50% by weight of fructose, excluding
invert sugar-Other, including invert sugar and othersugar and sugar syrup blends containing
in the dry state 50% by weight offructose:---Goods, as follows: (a) liquid sugars
and invert sugars derived from sugar
cane or sugar beet; (b) golden syrup---Other

0.0%

A

5.0%

B

0.0%

A

5.0%

B

1701.1
1701.12.00
1701.13.00
1701.14.00
1701.91701.91.00
1701.99.00

1702

1702.11702.11.00
1702.19.00
1702.20.00
1702.30.00

1702.40.00
1702.50.00
1702.60.00

1702.90

1702.90.10
1702.90.90

Description

-Raw
sugar
not
containing
added
flavouring or colouring matter:--Beet sugar--Cane sugar specified in Subheading
Note 2 to this Chapter--Other cane sugar-Other:--Containing
added
colouring matter--Otherflavouringor

OTHER SUGARS, INCLUDING CHEMICALLY PURE
LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE,
IN
SOLID
FORM;
SUGAR
SYRUPSNOTCONTAINING ADDED FLAVOURING OR COLOURING
MATTER; ARTIFICIAL HONEY, WHETHER OR NOTMIXED WITH NATURAL HONEY; CARAMEL:-Lactose and lactose syrup:--Containing by weight 99% or morelactose, expressed as anhydrous lactose,
calculated on the dry matter--Other

1703

MOLASSES RESULTING FROM THE EXTRACTION
OR REFINING OF SUGAR:

1703.10.00-Cane molasses

0.0%

A

1703.90.00-Other

0.0%

A

268

HS code(HS2012)1704
1704.10.00
1704.90.00
18
1801.00.00

Description
SUGAR
CONFECTIONERY(INCLUDING
CHOCOLATE), NOT CONTAINING COCOA:

WHITE-Chewing
coated-Othersugar-

gum,

whetheror

not

COCOA AND COCOA PREPARATIONSCOCOA BEANS, WHOLE OR BROKEN,
ROASTED
HUSKS,

SKINS

OR

OTHER

Staging
Category

5.0%

B

5.0%

B

0.0%

A

0.0%

A

1802.00.00

COCOA SHELLS,COCOA WASTE

1803

COCOA PASTE, WHETHER OR NOT DEFATTED:

1803.10.00-Not defatted

0.0%

A

1803.20.00-Wholly or partly defatted

0.0%

A

1804.00.00

COCOA BUTTER, FAT AND OIL

0.0%

A

1805.00.00

COCOA POWDER, NOT CONTAINING ADDED SUGAROR OTHER SWEETENING MATTER

0.0%

A

1806

CHOCOLATE AND OTHERCONTAINING COCOA:

1806.10.00-Cocoa powder, containing added sugar orother sweetening matter

5.0%

B

5.0%

B

FOOD

AND

RAW

Base Rate

PREPARATIONS

1806.3-Other preparations in blocks, slabs orbars weighing more than 2 kg or in
liquid, paste, powder, granular or otherbulk form in containers or immediatepackings, of a content exceeding 2 kg
-Other, in blocks, slabs or bars:

1806.31.00--Filled

5.0%

B

1806.32.00--Not filled

5.0%

B

1806.90.00-Other

5.0%

B

19

PREPARATIONS OF CEREALS, FLOUR, STARCHOR MILK; PASTRYCOOKS' PRODUCTS

1901

MALT
EXTRACT;
FOOD
PREPARATIONSOFFLOUR, GROATS, MEAL, STARCH OR MALTEXTRACT,NOTCONTAININGCOCOAORCONTAINING LESS THAN 40% BY WEIGHT OF
COCOA CALCULATED ON A TOTALLY DEFATTEDBASIS,NOT
ELSEWHERE
SPECIFIEDORINCLUDED; FOOD PREPARATIONS OF GOODS OF
0401 TO 0404, NOT CONTAINING COCOA ORCONTAINING LESS THAN 5% BY WEIGHT OF
COCOA CALCULATED ON A TOTALLY DEFATTEDBASIS,NOT
ELSEWHERE
SPECIFIEDORINCLUDED:
0.0%

A

5.0%

B

5.0%

B

1806.20.00

1901.10.00
1901.20.00
1901.90.00-Preparations for infant use, put up for
retail sale
-Mixes and doughs for the preparation ofbakers' wares of 1905
-Other269

HS code(HS2012)

Base Rate

Staging
Category

5.0%

B

5.0%

B

5.0%

B

1902.30.00--Other-Stuffed pasta, whether or not cooked orotherwise prepared-Other pasta

5.0%

B

1902.40.00-Couscous

0.0%

A

1903.00.00

TAPIOCAAND
SUBSTITUTES
THEREFOR
PREPARED FROM STARCH, IN THE FORM OF
FLAKES, GRAINS, PEARLS, SIFTINGS OR IN
SIMILAR FORMS

0.0%

A

1904

PREPARED FOODS OBTAINED BY THE SWELLINGORROASTINGOF
CEREALSOR
CEREALPRODUCTS (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:
5.0%

B

1902

1902.1
1902.11.00
1902.19.00
1902.20.00

1904.10.00

1904.20

Description
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, WHETHEROR NOT PREPARED:-Uncooked
pasta,
otherwise prepared:--Containing eggs

notstuffedor-Prepared foods obtained by the swellingorroastingofcerealsorcerealproducts-Prepared foods obtained from unroasted
cereal flakes orfrom
mixtures ofunroasted cereal flakes and roasted
cereal flakes or swelled cereals:

1904.20.10---“Muesli” type preparations

5.0%

B

1904.20.90---Other

5.0%

B

1904.30.00-Bulgur wheat

4.0%

B

1904.90.00

4.0%

B

1905.10.00-Other
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:-Crispbread

0.0%

A

1905.20.00-Gingerbread and the like

5.0%

B

1905.3-Sweet biscuits; waffles and wafers:

1905.31.00--Sweet biscuits

5.0%

B

1905.32.00--Waffles and wafers-Rusks,toastedbread
toasted products-Other

5.0%

B

5.0%

B

5.0%

B

1905

1905.40.00
1905.90.00
20

andsimilar

PREPARATIONS OF VEGETABLES, FRUIT, NUTSOR OTHER PARTS OF PLANTS

270

HS code(HS2012)

Description

Base Rate

Staging
Category

5.0%

B

2001

VEGETABLES, FRUIT, NUTS AND OTHER EDIBLEPARTS OF PLANTS, PREPARED OR PRESERVEDBY VINEGAR OR ACETIC ACID:

2001.10.00-Cucumbers and gherkins

2001.90-Other:2001.90.10---Onions5.0%

B

2001.90.90---Other

5.0%

B

2002

TOMATOES PREPARED OR PRESERVED OTHERWISE
THAN BY VINEGAR OR ACETIC ACID:

2002.10.00-Tomatoes, whole or in pieces

5.0%

B

2002.90.00

5.0%

B

2003.10.00-OtherMUSHROOMS AND TRUFFLES, PREPARED OR
PRESERVED OTHERWISE THAN BY VINEGAR OR
ACETIC ACID:-Mushrooms of the genus Agaricus

5.0%

B

2003.20.00-Truffles

0.0%

A

2003.90-Other:2003.90.10---Truffles

0.0%

A

2003.90.90---Other

5.0%

B

2004

OTHER VEGETABLES PREPARED OR PRESERVEDOTHERWISE THAN BY VINEGAR OR ACETIC
ACID, FROZEN, OTHER THAN PRODUCTS OF
2006:-Potatoes-Othervegetables
andmixturesofvegetables
OTHER VEGETABLES PREPARED OR PRESERVEDOTHERWISE THAN BY VINEGAR OR ACETIC
ACID, NOT FROZEN, OTHER THAN PRODUCTS OF
2006:

5.0%

B

5.0%

B

2005.10.00-Homogenised vegetables

5.0%

B

2005.20.00-Potatoes

0.0%

A

2005.40.00-Peas (Pisum sativum)

5.0%

B

2005.5-Beans (Vigna spp., Phaseolus spp.):2005.51.00--Beans, shelled

0.0%

A

2005.59.00--Other

5.0%

B

2005.60.00-Asparagus

5.0%

B

2005.70.00-Olives

5.0%

B

2005.80.00

5.0%

B

2005.91.00-Sweet corn (Zea mays var. saccharata)-Othervegetables
andmixturesofvegetables:--Bamboo shoots

5.0%

B

2005.99.00--Other

5.0%

B

2006

VEGETABLES, FRUIT, NUTS, FRUIT-PEEL AND
OTHER PARTS OF PLANTS, PRESERVED BY
SUGAR (DRAINED, GLACE OR CRYSTALLISED):

2006.00.10---Vegetables, as follows:(b) olives; (c) sweet corn

0.0%

A

2006.00.20---Vegetables, as follows: (a)(Pisum sativum); (b) asparagus

5.0%

B

2003

2004.10.00
2004.90.00

2005

2005.9271(a)beans;peas

HS code(HS2012)

Description

2006.00.31

0.0%

A

2006.00.39----Other

5.0%

B

2006.00.90---Other

5.0%

B

2007

JAMS, FRUIT JELLIES, MARMALADES, FRUITOR NUT PUREE AND FRUIT OR NUT PASTES,OBTAINED BY COOKING, WHETHER OR NOTCONTAINING
ADDED
SUGAR
OR
OTHER
SWEETENING MATTER:

2007.10.00-Homogenised preparations

5.0%

B

2007.9-Other:2007.91.00--Citrus fruit

5.0%

B

2007.99.00--Other

5.0%

B

2008

FRUIT, NUTS AND OTHER EDIBLE PARTS OF
PLANTS, OTHERWISE PREPARED OR PRESERVED,
WHETHER OR NOT CONTAINING ADDED SUGAR OR
OTHER SWEETENING MATTER OR SPIRIT, NOTELSEWHERE SPECIFIED OR INCLUDED:

2008.1-Nuts, ground-nuts and otherwhether or not mixed together:2008.11.00--Ground-nuts

5.0%

B

2008.19.00--Other, including mixtures

5.0%

B

2008.20.00-Pineapples

5.0%

B

2008.30.00-Citrus fruit

0.0%

A

2008.40.00-Pears

5.0%

B

2008.50.00-Apricots

5.0%

B

2008.60.00-Cherries

5.0%

B

2008.70.00-Peaches, including nectarines

5.0%

B

2008.80.00

5.0%

B

0.0%

A

5.0%

B

2008.97.00-Strawberries-Other, including mixtures other thanthose of 2008.19.00:--Palm hearts--Cranberries(Vaccinium
macrocarpon,
Vaccinium oxycoccos, Vaccinium vitisidaea)--Mixtures

0.0%

A

2008.99.00--Other

5.0%

B

2009

FRUIT JUICES (INCLUDING GRAPE MUST) AND
VEGETABLE JUICES, UNFERMENTED AND NOTCONTAINING ADDED SPIRIT, WHETHER OR NOTCONTAINING
ADDED
SUGAR
OR
OTHER
SWEETENING MATTER:

2009.1-Orange juice:2009.11.00

5.0%

B

5.0%

B

2009.19.00--Frozen--Not frozen,
exceeding 20--Other

5.0%

B

2009.2-Grapefruit (including pomelo) juice:2008.92008.91.00
2008.93.00

2009.12.00

of

and

a

mixtures

Staging
Category---Vegetables,
vegetables:----Frozen

2006.00.3

NSA,

Base Rate

Brix

272

of

seeds,valuenotHS code(HS2012)

Description

2009.21.00--Of a Brix value not exceeding 20

2009.29.00--Other

2009.3-Juice of any other single citrus fruit:

2009.31--Of a Brix value not exceeding 20:

2009.31.10---Lime juice, unsweetened---Mandarin(including
tangerineandsatsuma)
juice
or
the
juice
of
clementines, wilkings and similar citrus
hybrids

2009.31.20

2009.31.90---Other2009.39--Other:

2009.39.10---Lime juice, unsweetened---Mandarin(including
tangerineandsatsuma)
juice
or
the
juice
of
clementines, wilkings and similar citrus
hybrids

2009.39.20

Base Rate
5%, or, if
lower,$0.45/kg
TSS#
5%, or, if
lower,$0.45/kg
TSS#

Staging
Category
B

B

0.0%

A

5.0%

B

5%, or, if
lower,$0.45/kg
TSS#

B

0.0%

A

5.0%

B

5%, or, if
lower,$0.45/kg
TSS#

B

2009.39.90---Other2009.4-Pineapple juice:2009.41.00--Of a Brix value not exceeding 20

5.0%

B

2009.49.00--Other

5.0%

B

2009.50.00-Tomato juice

5.0%

B

2009.6-Grape juice (including grape must):

2009.61.00--Of a Brix value not exceeding 30

5.0%

B

2009.69.00--Other

5.0%

B

2009.7-Apple juice:2009.71.00--Of a Brix value not exceeding 20

5.0%

B

2009.79.00

5.0%

B

5.0%

B

2009.89.00--Other-Juice of any other single fruit orvegetable:--Cranberry(Vaccinium
macrocarpon,
Vaccinium oxycoccos, Vaccinium vitisidaea) juice--Other

5.0%

B

2009.90.00-Mixtures of juices

5.0%

B

21

MISCELLANEOUS EDIBLE PREPARATIONS

2101

EXTRACTS, ESSENCES AND CONCENTRATES, OF
COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH A
BASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORYAND
OTHER
ROASTED
COFFEESUBSTITUTES, AND EXTRACTS, ESSENCES AND
CONCENTRATES THEREOF:

2009.82009.81.00

273

HS code(HS2012)2101.12101.11.00
2101.12.00

2101.20.00

2101.30.00

2102
2102.10.00
2102.20.00
2102.30.00

Base Rate

Staging
Category--Extracts, essences and concentrates--Preparations with a basis of extracts,
essences or concentrates or with a basisof coffee-Extracts, essences and concentrates, of
tea or mate, and preparations with abasis of these extracts, essences orconcentrates or with a basis of tea ormate-Roastedchicory
andotherroastedcoffeesubstitutes,
andextracts,
essences and concentrates thereof
YEASTS(ACTIVEOR
INACTIVE);OTHER
SINGLE-CELL MICRO-ORGANISMS, DEAD (BUTNOT
INCLUDINGVACCINES
OF3002);
PREPARED BAKING POWDERS:

0.0%

A

0.0%

A

0.0%

A

0.0%

A

-Active yeasts-Inactive
yeasts;othermicro-organisms, dead-Prepared baking powders

0.0%

A

0.0%

A

0.0%

A

Description-Extracts, essences and concentrates ofcoffee, and preparations with a basis ofthese extracts, essences or concentrates
or with a basis of coffee:

single-cell

2103

SAUCES AND PREPARATIONS THEREFOR; MIXEDCONDIMENTS AND MIXED SEASONINGS; MUSTARDFLOUR AND MEAL AND PREPARED MUSTARD:

2103.10.00-Soya sauce

0.0%

A

2103.20.00-Tomato ketchup and other tomato sauces-Mustard flour and meal and preparedmustard-OtherSOUPS
AND
BROTHSAND
PREPARATIONSTHEREFOR;HOMOGENISEDCOMPOSITE
FOOD
PREPARATIONS:-Soupsandbrothsandpreparations
therefor-Homogenised composite food preparations

0.0%

A

0.0%

A

0.0%

A

4.0%

B

4.0%

B

4.0%

B

0.0%

A

5.0%

B

5.0%

B

0.0%

A

4.0%

B

2103.30.00
2103.90.00
2104
2104.10.00
2104.20.00
2105.00.00

ICE CREAM AND OTHER EDIBLE ICE, WHETHEROR NOT CONTAINING COCOA

2106

FOOD
PREPARATIONSSPECIFIED OR INCLUDED:

NOT

2106.10.10-Proteinconcentrates
protein substances:---Protein concentrates

2106.10.20---Textured protein substances

2106.90-Other:---Goods,
asfollows:(a)compoundalcoholic preparations of a kind used
for the manufacture of beverages; (b)food preparations of flour or meal; (c)hydrolysed protein---Preparations for oral consumption,suchastablets
andchewinggum
containing nicotine, intended to assist
smokers to stop smoking

2106.102106.90.10

2106.90.20
2106.90.90

andELSEWHERE---Other274

texturedHS code(HS2012)

Description

Base Rate

Staging
Category

22

BEVERAGES, SPIRITS AND VINEGAR

2201

WATERS, INCLUDING NATURAL OR ARTIFICIALMINERAL WATERS AND AERATED WATERS, NOTCONTAINING
ADDED
SUGAR
OR
OTHER
SWEETENING MATTER NOR FLAVOURED; ICE AND
SNOW:

2201.10.00-Mineral waters and aerated waters

0.0%

A

2201.90.00-Other

0.0%

A

2202

WATERS, INCLUDING MINERAL WATERS ANDAERATED WATERS, CONTAINING ADDED SUGAROR OTHER SWEETENING MATTER OR FLAVOURED,AND OTHER NON-ALCOHOLIC BEVERAGES, NOTINCLUDING FRUIT OR VEGETABLE JUICES OF
2009:
5.0%

B

5.0%

B

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

5.0%

B

5.0%

B

2202.90.00-Waters, including mineral waters andaerated waters, containing added sugar
or other sweetening matter or flavoured-Other2203

BEER MADE FROM MALT:

2203.00.20---Havinganalcoholicstrength
volume not exceeding 1.15% vol2202.10.00

2203.00.6
2203.00.61
2203.00.62
2203.00.69
2203.00.7
2203.00.71
2203.00.72
2203.00.79
2203.00.9
2203.00.91
2203.00.99
2204
2204.102204.10.2

by---Other beer, as defined in Additional
Note 9 to this Chapter, packaged in an
individual container not exceeding 48 l:----Having an alcoholic strength byvolume exceeding 1.15% vol but notexceeding 3.0% vol----Having an alcoholic strength byvolume exceeding 3.0%
vol but notexceeding 3.5% vol----Other---Other beer, as defined in Additional
Note 9 to this Chapter, packaged in an
individual container exceeding 48 l:----Having an alcoholic strength byvolume exceeding 1.15% vol but notexceeding 3.0% vol----Having an alcoholic strength byvolume exceeding 3.0%
vol but notexceeding 3.5% vol----Other---Other----Having an alcoholic strength byvolume exceeding 1.15% vol but notexceeding 10% vol----Other
WINE
OF
FRESH
GRAPES,INCLUDINGFORTIFIED WINES; GRAPE MUST OTHER THAN
THAT OF 2009:-Sparkling wine:---In which the natural effervescence isproducedsolelybysecondaryfermentation in the bottle:

2204.10.21----Having an alcoholic strengthvolume not exceeding 1.15% vol2204.10.22----Grape wine as defined in Additional
Note 3 to this Chapter

275

by

HS code(HS2012)

Description

2204.10.29----Other, having an alcoholic strength
by volume exceeding 1.15% vol but notexceeding 10% vol----Other

2204.10.8---Other:

2204.10.81----Having an alcoholic strengthvolume not exceeding 1.15% vol2204.10.23

2204.10.82
2204.10.83
2204.10.89
2204.22204.212204.21.10
2204.21.20
2204.21.30
2204.21.90
2204.292204.29.10
2204.29.20
2204.29.30
2204.29.90
2204.30
2204.30.10
2204.30.90
2205
2205.10by----Grape wine as defined in Additional
Note 3 to this Chapter----Other, having an alcoholic strength
by volume exceeding 1.15% vol but notexceeding 10% vol----Other-Other
wine;
grape
must
with
fermentation prevented or arrested by
the addition of alcohol:--In containers holding 2 l or less:---Goods, as follows: (a) having an
alcoholicstrengthbyvolumenotexceeding 1.15% vol; (b) grape must, notpotable---Grape wine as defined in Additional
Note 3 to this Chapter---Other, having an alcoholic strength
by volume exceeding 1.15% vol but notexceeding 10% vol---Other--Other:---Goods, as follows: (a) having an
alcoholicstrengthbyvolumenotexceeding 1.15% vol; (b) grape must, notpotable---Grape wine as defined in Additional
Note 3 to this Chapter---Other, having an alcoholic strength
by volume exceeding 1.15% vol but notexceeding 10% vol---Other-Other grape must:---Grape wine as defined in Additional
Note 3 to this Chapter---Other
VERMOUTH AND OTHER WINE OF FRESH GRAPESFLAVOURED
WITH
PLANTSOR
AROMATIC
SUBSTANCES:-In containers holding 2 l or less:2205.10.10---Havinganalcoholicstrength
volume not exceeding 1.15% volby2205.10.20---Grape wine product as defined
Additional Note 4 to this Chapter

in2205.10.90---Other, having an alcoholic strength
by volume exceeding 1.15% vol but notexceeding 10% vol---Other

2205.90-Other:2205.90.10---Havinganalcoholicstrength
volume not exceeding 1.15% vol2205.10.30

276

by

Base Rate

Staging
Category

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

HS code(HS2012)2205.90.20
2205.90.30
2205.90.90

Description---Grape wine product as defined
Additional Note 4 to this Chapterin---Other, having an alcoholic strength
by volume exceeding 1.15% vol but notexceeding 10% vol---Other

2206

OTHER FERMENTED BEVERAGES (FOR EXAMPLE,
CIDER,PERRY,MEAD);MIXTURESOFFERMENTED BEVERAGES AND MIXTURES OFFERMENTED BEVERAGES AND NON-ALCOHOLIC
BEVERAGES, NOT ELSEWHERE SPECIFIED OR
INCLUDED:

2206.00.1---Grape wine-based beverages: (a) thatare goods of neither 2205 or 2206.00.2;
and (b) that include a flavour mentioned
in paragraph (a) of Additional Note 4 tothis Chapter:

2206.00.13----Having an alcoholic strengthvolume not exceeding 10% vol2206.00.14

2206.00.2

by----Having an alcoholic strength byvolume exceeding 10% vol---Grape wine-based beverages: (a) thatare not goods of 2205; and (b) to which
subparagraph (b)(ii) of Additional Note
4B to this Chapter applies: and (c) that
do not comply with the requirements set
out in paragraph (b) of Additional Note
4 to this Chapter:

Base Rate

Staging
Category

5.0%

B

5.0%

B

5.0%

B

0.0%

A

0.0%

A

2206.00.21----Containing goods which, if imported
separately, would be classified in 2207,
having an alcoholic strength by volume
not exceeding 10% vol

5.0%

B

2206.00.22----Containing goods which, if imported
separately, would be classified in 2207,
having an alcoholic strength by volume
exceeding 10% vol

5.0%

B

2206.00.23----Containing goods which, if imported
separately, would be classified in 2208,
having an alcoholic strength by volume
not exceeding 10% vol

5.0%

B

2206.00.24----Containing goods which, if imported
separately, would be classified in 2208,
having an alcoholic strength by volume
exceeding 10% vol

5.0%

B

277

HS code(HS2012)2206.00.30

2206.00.4

Description---Beverages, as follows: (a) grape wine
as defined in Additional Note 3 to this
Chapter, other than goods of 2204, but
not containing goods which, if imported
separately, would be classified in 2208;(b) grape wine product as defined in
Additional Note 4 to this Chapter, otherthan goods of 2205, but not containing
goods which, if imported separately,
would be classified in 2207 or 2208; (c)cider or perry as defined in Additional
Note 5 to this Chapter; (d) fruit orvegetable wine as defined in Additional
Note
6
to
this
Chapterbut
notcontaining goods which, if imported
separately, would be classified in 2207
or
2208;
(e)
mead
as
definedin
Additional Note 7 to this Chapter but
not containing goods which, if imported
separately, would be classified in 2207
or
2208;
(f)
sake
as
definedin
Additional Note 8 to this Chapter---Beverages, containing goods which, if
imported separately, would be classified
in 2207 or 2208, as follows: (a) grape
wine as defined in Additional Note 3 tothis Chapter, other than goods of 2204;(b) grape wine product as defined in
Additional Note 4 to this Chapter, otherthan goods of 2205; (c) fruit orvegetable wine as defined in Additional
Note 6 to this Chapter; (d) mead as
defined in Additional Note 7 to this
Chapter:

Base Rate

Staging
Category

0.0%

A

2206.00.41----Containing goods which, if imported
separately, would be classified in 2207

5.0%

B

2206.00.42----Containing goods which, if imported
separately, would be classified in 2208

5.0%

B

2206.00.5---Beverages,
NSA,
containing
goods
which, if imported separately, would beclassified in 2207:

2206.00.51----Having an alcoholic strengthvolume not exceeding 1.15% vol

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

0.0%

A

2206.00.52
2206.00.59
2206.00.6
2206.00.61
2206.00.62
2206.00.69

by----Having an alcoholic strength byvolume exceeding 1.15% vol but notexceeding 10% vol----Other---Beverages,
NSA,
containing
goods
which, if imported separately, would beclassified in 2208:----Having an alcoholic strengthvolume not exceeding 1.15% volby----Having an alcoholic strength byvolume exceeding 1.15% vol but notexceeding 10% vol----Other

2206.00.7---Beer, as defined in Addititonal Note
9 to this Chapter, other than that of2203,
packagedinanindividual
container not exceeding 48 l, NSA:

2206.00.71----Having an alcoholic strengthvolume not exceeding 1.15% vol

278

by

HS code(HS2012)

Base Rate

Staging
Category

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

5.0%

B

5.0%

B

5.0%

B

2208.20.10

UNDENATUREDETHYL
ALCOHOLOF
AN
ALCOHOLIC STRENGTH BY VOLUME OF LESS
THAN 80% VOL.; SPIRITS, LIQUEURS AND
OTHER SPIRITUOUS BEVERAGES:-Spirits obtained by distilling grape
wine or grape marc:---Brandy made wholly from grape wine

5.0%

B

2208.20.90---Other

5.0%

B

2208.30.00-Whiskies

5.0%

B

2208.40.00-Rum and other spirits obtained by
distilling fermented sugar-cane products

5.0%

B

2208.50.00-Gin and Geneva

5.0%

B

2208.60.00-Vodka5.0%

B2208.70.00-Liqueurs and cordials

5.0%

B

2208.90-Other:2206.00.74
2206.00.75
2206.00.78

Description----Having an alcoholic strength byvolume exceeding 1.15% vol but notexceeding 3.0% vol----Having an alcoholic strength byvolume exceeding 3.0% but not exceeding
3.5%----Other

2206.00.8---Beer, as defined in Additional Note 9
to this Chapter, other than that of2203,
packagedinanindividual
container exceeding 48 l, NSA:

2206.00.81----Having an alcoholic strengthvolume not exceeding 1.15% volby2206.00.89----Having an alcoholic strength byvolume exceeding 1.15% vol but notexceeding 3.0% vol----Having an alcoholic strength byvolume exceeding 3.0%
vol but notexceeding 3.5% vol----Other

2206.00.9---Other:

2206.00.91----Having an alcoholic strengthvolume not exceeding 1.15% vol2206.00.82
2206.00.83

2206.00.92
2206.00.99

2207

2207.10.00
2207.202207.20.10
2207.20.90
2208

2208.20by----Having an alcoholic strength byvolume exceeding 1.15% vol but notexceeding 10% vol----Other
UNDENATUREDETHYL
ALCOHOLOF
AN
ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL
OR HIGHER; ETHYL ALCOHOL AND OTHERSPIRITS, DENATURED, OF ANY STRENGTH:-Undenatured
ethyl
alcoholofanalcoholic strength by volume of 80% volor higher-Ethylalcoholandotherspirits,
denatured, of any strength:---Ethanol for use as fuel in aninternal combustion engine---Other279

HS code(HS2012)2208.90.10
2208.90.20
2208.90.90

Description---Havinganalcoholicstrength
volume not exceeding 1.15% volby---Havinganalcoholicstrengthbyvolume exceeding 1.15% but not exceeding
10% vol---Other

2209.00.00

VINEGAR AND SUBSTITUTESOBTAINED FROM ACETIC ACID

23

RESIDUES
AND
WASTE
FROM
THE
INDUSTRIES; PREPARED ANIMAL FODDER

2301

FLOURS, MEALS AND PELLETS, OF MEAT OR
MEAT OFFAL, OF FISH OR OF CRUSTACEANS,
MOLLUSCS OR OTHER AQUATIC INVERTEBRATES,UNFIT FOR HUMAN CONSUMPTION; GREAVES:

2301.10.00
2301.20.00

FOR

VINEGAR

Base Rate

Staging
Category

5.0%

B

5.0%

B

5.0%

B

0.0%

A

0.0%

A

0.0%

A

FOOD

-Flours, meals and pellets, of meat ormeat offal; greaves-Flours, meals and pellets, of fish orofcrustaceans,molluscsorotheraquatic invertebrates

2302

BRAN, SHARPS AND OTHER RESIDUES, WHETHEROR NOT IN THE FORM OF PELLETS, DERIVED
FROM THE SIFTING, MILLING OR OTHER
WORKING OF CEREALS OR OF LEGUMINOUS
PLANTS:

2302.10.00-Of maize (corn)

0.0%

A

2302.30.00-Of wheat

0.0%

A

2302.40.00-Of other cereals

0.0%

A

2302.50.00-Of leguminous plants

0.0%

A

2303

RESIDUESOFSTARCHMANUFACTURE
ANDSIMILAR RESIDUES, BEET-PULP, BAGASSE AND
OTHER
WASTE
OF
SUGAR
MANUFACTURE,
BREWING OR DISTILLING DREGS AND WASTE,
WHETHER OR NOT IN THE FORM OF PELLETS:
0.0%

A

0.0%

A

2303.10.00
2303.20.00
2303.30.00-Residues of starch manufacture andsimilar residues-Beet-pulp, bagasse and other waste ofsugar manufacture-Brewing or distilling dregs and waste

0.0%

A

2304.00.00

OIL-CAKE
AND
OTHER
SOLID
RESIDUES,WHETHER OR NOT GROUND OR IN THE FORM OFPELLETS, RESULTING FROM THE EXTRACTION
OF SOYA-BEAN OIL

0.0%

A

2305.00.00

OIL-CAKE
AND
OTHER
SOLID
RESIDUES,WHETHER OR NOT GROUND OR IN THE FORM OFPELLETS, RESULTING FROM THE EXTRACTION
OF GROUND-NUT OIL

0.0%

A

2306

OIL-CAKE
AND
OTHER
SOLID
RESIDUES,WHETHER OR NOT GROUND OR IN THE FORM OFPELLETS, RESULTING FROM THE EXTRACTIONOF VEGETABLE FATS OR OILS, OTHER THAN
THOSE OF 2304.00.00 OR 2305.00.00:

2306.10.00-Of cotton seeds

0.0%

A

2306.20.00-Of linseed

0.0%

A

2306.30.00-Of sunflower seeds

0.0%

A

2306.4-Of rape or colza seeds:

280

HS code(HS2012)2306.41.00

Description

Base Rate--Of low erucic acid rape or colza seeds

0.0%

Staging
CategoryA

2306.49.00--Other0.0%

A

2306.50.00-Of coconut or copra

0.0%

A

2306.60.00-Of palm nuts or kernels

0.0%

A

2306.90.00-Other0.0%

A2307.00.00

WINE LEES; ARGOL

0.0%

A

2308.00.00

VEGETABLE MATERIALS AND VEGETABLE WASTE,
VEGETABLERESIDUESAND
BY-PRODUCTS,
WHETHER OR NOT IN THE FORM OF PELLETS,
OF A KIND USED IN ANIMAL FEEDING, NOTELSEWHERE SPECIFIED OR INCLUDED

0.0%

A

0.0%

A

-OtherTOBACCOAND
MANUFACTUREDTOBACCOSUBSTITUTESUNMANUFACTURED TOBACCO; TOBACCO REFUSE:

0.0%

A

-Tobacco, not stemmed/stripped-Tobacco,
partlyorwhollystemmed/stripped-Tobacco refuse
CIGARS,CHEROOTS,
CIGARILLOSAND
CIGARETTES, OF TOBACCO OR OF TOBACCO
SUBSTITUTES:-Cigars,
cherootsandcigarillos,
containing tobacco:

0.0%

A

0.0%

A

0.0%

A

2309
2309.10.00
2309.90.00
24
2401
2401.10.00
2401.20.00
2401.30.00
2402
2402.10

PREPARATIONS OF A KIND USED IN ANIMALFEEDING:-Dog or cat food, put up for retail sale2402.10.20---Not exceeding in weight 0.8 grams per
stick of tobacco content

0.0%

A

2402.10.80---Other0.0%

A

2402.20-Cigarettes containing tobacco:2402.20.20---Not exceeding in weight 0.8 grams per
stick of tobacco content

0.0%

A

2402.20.80---Other0.0%

A

2402.90.00-Other

0.0%

A

2403

OTHER
MANUFACTUREDTOBACCOAND
MANUFACTUREDTOBACCOSUBSTITUTES;“HOMOGENISED”
OR“RECONSTITUTED”
TOBACCO; TOBACCO EXTRACTS AND ESSENCES:

2403.1-Smoking
tobacco,whetherorcontaining tobacco substitutes inproportion:

not
any

2403.11.00--Waterpipe
tobaccospecified
Subheading Note 1 to this Chapter

in

0.0%

A

2403.19--Other:

2403.19.10---In stick form not exceeding in weight
0.8 grams per stick of tobacco content

0.0%

A

2403.19.90---Other0.0%

A

2403.9-Other:--“Homogenised”
tobacco--Other:0.0%

A2403.91.00
2403.99or“reconstituted”

281

HS code(HS2012)2403.99.10---Not containing tobacco

0.0%

Staging
CategoryA

2403.99.80---Other

0.0%

A

25

SALT;
SULPHUR;
EARTHSAND
STONE;PLASTERING MATERIALS, LIME AND CEMENT

2501.00.00

SALT (INCLUDING TABLE SALT AND DENATURED
SALT) AND PURE SODIUM CHLORIDE, WHETHEROR NOT IN AQUEOUS SOLUTION OR CONTAININGADDED
ANTI-CAKINGOR
FREE-FLOWINGAGENTS; SEA WATER

0.0%

A

2502.00.00

UNROASTED IRON PYRITES

0.0%

A

2503.00.00

SULPHUROF
ALL
KINDS,OTHER
THAN
SUBLIMED SULPHUR, PRECIPITATED SULPHUR
AND COLLOIDAL SULPHUR

0.0%

A

2504

NATURAL GRAPHITE:

2504.10.00-In powder or in flakes

0.0%

A

2504.90.00-Other

0.0%

A

2505

NATURAL SANDS OF ALL KINDS, WHETHER ORNOT COLOURED, OTHER THAN METALBEARINGSANDS OF CHAPTER 26:

2505.10.00-Silica sands and quartz sands

0.0%

A

2505.90.00-Other

0.0%

A

2506

QUARTZ(OTHER
THAN
NATURALSANDS);QUARTZITE,WHETHERORNOTROUGHLY
TRIMMED OR MERELY CUT, BY SAWING OR
OTHERWISE, INTO BLOCKS OR SLABS OF A
RECTANGULAR (INCLUDING SQUARE) SHAPE:

2506.10.00-Quartz

0.0%

A

2506.20.00-Quartzite

0.0%

A

2507.00.00

KAOLIN AND OTHER KAOLINIC CLAYS, WHETHEROR NOT CALCINED

0.0%

A

2508

OTHER CLAYS (NOT INCLUDING EXPANDED
CLAYS OF 6806), ANDALUSITE, KYANITE ANDSILLIMANITE, WHETHER OR NOT CALCINED;MULLITE; CHAMOTTE OR DINAS EARTHS:

2508.10.00-Bentonite

0.0%

A

2508.30.00-Fire-clay

0.0%

A

2508.40.00-Other clays

0.0%

A

2508.50.00-Andalusite, kyanite and sillimanite

0.0%

A

2508.60.00-Mullite

0.0%

A

2508.70.00-Chamotte or dinas earths

0.0%

A

2509.00.00

5.0%

B

2510.10.00

CHALK
NATURALCALCIUM
PHOSPHATES,
NATURAL
ALUMINIUMCALCIUM
PHOSPHATESAND
PHOSPHATIC CHALK:-Unground

0.0%

A

2510.20.00-Ground

0.0%

A

2511

NATURALBARIUM
SULPHATE(BARYTES);NATURAL BARIUM CARBONATE (WITHERITE),
WHETHER OR NOT CALCINED, OTHER THAN
BARIUM OXIDE OF 2816:

2510

Description

282

Base RateHS code(HS2012)2511.10.00-Natural barium sulphate (barytes)

0.0%

Staging
CategoryA

2511.20.00-Natural barium carbonate (witherite)

0.0%

A

2512.00.00

SILICEOUS FOSSIL MEALS (FOR EXAMPLE,
KIESELGUHR, TRIPOLITE AND DIATOMITE) AND
SIMILAR SILICEOUS EARTHS, WHETHER OR NOTCALCINED,OF
AN
APPARENT
SPECIFICGRAVITY OF 1 OR LESS

0.0%

A

2513

PUMICE STONE; EMERY; NATURAL CORUNDUM,
NATURALGARNETAND
OTHER
NATURALABRASIVES, WHETHER OR NOT HEAT-TREATED:

2513.10.00-Pumice stone

0.0%

A

2513.20.00-Emery, natural corundum, natural garnetand other natural abrasives

0.0%

A

2514.00.00

SLATE, WHETHER OR NOT ROUGHLY TRIMMED OR
MERELY CUT, BY SAWING OR OTHERWISE, INTOBLOCKS
OR
SLABS
OF
A
RECTANGULAR(INCLUDING SQUARE) SHAPE

5.0%

B

2515

MARBLE, TRAVERTINE, ECAUSSINE AND OTHERCALCAREOUS MONUMENTAL OR BUILDING STONEOF AN APPARENT SPECIFIC GRAVITY OF 2.5
OR MORE, AND ALABASTER, WHETHER OR NOTROUGHLY TRIMMED OR MERELY CUT, BY SAWINGOR OTHERWISE, INTO BLOCKS OR SLABS OF A
RECTANGULAR (INCLUDING SQUARE) SHAPE:

2515.1-Marble and travertine:

2515.11.00--Crude or roughly trimmed--Merely cut, by sawing or otherwise,
into blocks or slabs of a rectangular(including square) shape

5.0%

B

5.0%

B

0.0%

A

2515.12.00

Description

Base Rate

2515.20.00-Ecaussine
and
other
calcareousmonumental or building stone; alabaster

2516

GRANITE, PORPHYRY, BASALT, SANDSTONE AND
OTHER MONUMENTAL OR BUILDING STONE,
WHETHER OR NOT ROUGHLY TRIMMED OR MERELY
CUT, BY SAWING OR OTHERWISE, INTO BLOCKSOR SLABS OF A RECTANGULAR (INCLUDINGSQUARE) SHAPE:

2516.1-Granite:

2516.11.00--Crude or roughly trimmed--Merely cut, by sawing or otherwise,
into blocks or slabs of a rectangular(including square) shape-Sandstone:

0.0%

A

5.0%

B

---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

0.0%

A

5.0%

B

0.0%

A

2516.12.00
2516.202516.20.10
2516.20.20
2516.90.00

283

HS code(HS2012)2517

Description

Base Rate

Staging
Category

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

PEBBLES,GRAVEL,BROKENOR
CRUSHEDSTONE, OF A KIND COMMONLY USED FOR
CONCRETE AGGREGATES, FOR ROAD METALLINGOR FOR RAILWAY OR OTHER BALLAST, SHINGLE
AND FLINT, WHETHER OR NOT HEAT-TREATED;MACADAM OF SLAG,DROSS OR SIMILAR
INDUSTRIAL
WASTE,
WHETHERORNOTINCORPORATING THE MATERIALS CITED IN THE
FIRST PART OF
THE HEADING; TARRED
MACADAM; GRANULES, CHIPPINGS AND POWDER,
OF STONES OF 2515 OR 2516, WHETHER OR
NOT HEAT-TREATED:

2517.41.00-Pebbles, gravel, broken or crushedstone, of a kind commonly used for
concrete aggregates, for road metallingor for railway or other ballast, shingle
and flint, whether or not heat-treated-Macadam of slag, dross or similarindustrial
waste,
whetherornotincorporating the materials cited in
2517.10.00-Tarred macadam-Granules, chippings and powder, ofstones of heading 2515 or 2516, whether
or not heat-treated:--Of marble

2517.49.00--Other

2518

DOLOMITE, WHETHER OR NOT CALCINED OR
SINTERED,INCLUDINGDOLOMITEROUGHLY
TRIMMED OR MERELY CUT, BY SAWING OR
OTHERWISE, INTO BLOCKS OR SLABS OF A
RECTANGULAR (INCLUDING SQUARE) SHAPE;DOLOMITE RAMMING MIX:

2518.10.00-Dolomite, not calcined or sintered

0.0%

A

2518.20.00-Calcined or sintered dolomite

0.0%

A

2518.30.00-Dolomite ramming mix

0.0%

A

2519

NATURAL MAGNESIUM CARBONATE (MAGNESITE);FUSED MAGNESIA; DEAD-BURNED (SINTERED)MAGNESIA, WHETHER OR NOT CONTAINING
SMALL QUANTITIES OF OTHER OXIDES ADDEDBEFORE SINTERING; OTHER MAGNESIUM OXIDE,WHETHER OR NOT PURE:

2519.10.00-Natural magnesium carbonate (magnesite)

0.0%

A

2519.90.00-Other

0.0%

A

2520

GYPSUM; ANHYDRITE; PLASTERS (CONSISTINGOF CALCINED GYPSUM OR CALCIUM SULPHATE)
WHETHER OR NOT COLOURED, WITH OR WITHOUTSMALL QUANTITIES OF ACCELERATORS OR
RETARDERS:

2520.10.00-Gypsum; anhydrite

0.0%

A

2520.20.00-Plasters

0.0%

A

2521.00.00

LIMESTONE FLUX; LIMESTONE AND OTHERCALCAREOUS STONE, OF A KIND USED FOR THE
MANUFACTURE OF LIME OR CEMENT

0.0%

A

2517.10.00

2517.20.00
2517.30.00
2517.4284

HS code(HS2012)

Description

Base Rate

Staging
Category

2522.10.00

QUICKLIME, SLAKED
LIME, OTHER THAN
HYDROXIDE OF 2825:-Quicklime

0.0%

A

2522.20.00-Slaked lime

0.0%

A

2522.30.00-Hydraulic lime

0.0%

A

2523

PORTLAND CEMENT, ALUMINOUS CEMENT, SLAGCEMENT, SUPERSULPHATE CEMENT AND SIMILARHYDRAULICCEMENTS,
WHETHERORNOTCOLOURED OR IN THE FORM OF CLINKERS:

2523.10.00-Cement clinkers

0.0%

A

2523.20.0%

A2523.29.00-Portland cement:--Whitecement,whether
artificially coloured--Other0.0%

A2523.30.00-Aluminous cement

5.0%

B

2523.90.00-Other hydraulic cements

5.0%

B

2524

ASBESTOS:

2524.10.00-Crocidolite

0.0%

A

2524.90.00-Other

0.0%

A

2525

5.0%

B

2525.20.00

MICA, INCLUDING SPLITTINGS; MICA WASTE:-Crude mica and mica rifted into sheetsor splittings-Mica powder

0.0%

A

2525.30.00-Mica waste

0.0%

A

2526

NATURAL STEATITE, WHETHER OR NOT ROUGHLY
TRIMMED OR MERELY CUT, BY SAWING OR
OTHERWISE, INTO BLOCKS OR SLABS OF A
RECTANGULAR (INCLUDING SQUARE) SHAPE;
TALC:

2526.10.00-Not crushed, not powdered

5.0%

B

2526.20.00-Crushed or powdered
Natural borates and concentrates thereof(whether or not calcined), but notincluding borates separated from naturalbrine; natural boric acid containing notmore than 85% of H3BO3 calculated on the
dry weight

5.0%

B

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

2522

2523.21.00

2525.10.00

2528.00.00

LIME AND HYDRAULICCALCIUM OXIDE AND

or

not

2529

FELDSPAR;LEUCITE;NEPHELINENEPHELINE SYENITE; FLUORSPAR:

2529.10.00-Feldspar

2529.2-Fluorspar:--Containing by weight 97% or less ofcalcium fluoride--Containing by weight more than 97% of
calcium fluoride-Leucite;
nephelineandnepheline
syenite2529.21.00
2529.22.00
2529.30.00
2530
2530.10.00
2530.20.00

MINERALSUBSTANCESSPECIFIED OR INCLUDED:

NOT

AND

ELSEWHERE-Vermiculite,
perliteandchlorites,
unexpanded-Kieserite, epsomite (natural magnesium
sulphates)285

HS code(HS2012)2530.90.00

0.0%

Staging
CategoryA-Other26

ORES, SLAG AND ASH

2601

IRON ORES AND CONCENTRATES,ROASTED IRON PYRITES:

2601.11.00-Iron ores and concentrates, other thanroasted iron pyrites:--Non-agglomerated

0.0%

A

2601.12.00--Agglomerated

0.0%

A

2601.20.00-Roasted iron pyrites

0.0%

A

2602.00.00

MANGANESE
ORES
AND
CONCENTRATES,INCLUDING FERRUGINOUS MANGANESE ORES AND
CONCENTRATES WITH A MANGANESE CONTENT OF
20% OR MORE, CALCULATED ON THE DRY
WEIGHT

0.0%

A

2603.00.00

COPPER ORES AND CONCENTRATES

0.0%

A

2604.00.00

NICKEL ORES AND CONCENTRATES

0.0%

A

2605.00.00

COBALT ORES AND CONCENTRATES

0.0%

A

2606.00.00

ALUMINIUM ORES AND CONCENTRATES

0.0%

A

2607.00.00

LEAD ORES AND CONCENTRATES

0.0%

A

2608.00.00

ZINC ORES AND CONCENTRATES

0.0%

A

2609.00.00

TIN ORES AND CONCENTRATES

0.0%

A

2610.00.00

CHROMIUM ORES AND CONCENTRATES

0.0%

A

2611.00.00

0.0%

A

2612.10.00

TUNGSTEN ORES AND CONCENTRATESURANIUM
OR
THORIUM
ORES
CONCENTRATES:-Uranium ores and concentrates

0.0%

A

2612.20.00-Thorium ores and concentrates

0.0%

A

2613

MOLYBDENUM ORES AND CONCENTRATES:

2613.10.00-Roasted

0.0%

A

2613.90.00-Other0.0%

A2614.00.00

TITANIUM ORES AND CONCENTRATES

0.0%

A

2615

NIOBIUM, TANTALUM, VANADIUM OR ZIRCONIUM
ORES AND CONCENTRATES:

2615.10.00-Zirconium ores and concentrates

0.0%

A

2615.90.00-Other

0.0%

A

2616

PRECIOUS METAL ORES AND CONCENTRATES:

2616.10.00-Silver ores and concentrates

0.0%

A

2616.90.00-Other

0.0%

A

2617

OTHER ORES AND CONCENTRATES:

2617.10.00-Antimony ores and concentrates

0.0%

A

2617.90.00-Other0.0%

A

2618.00.00

GRANULATED SLAG (SLAG SAND)
MANUFACTURE OF IRON OR STEEL

0.0%

A

2619.00.00

SLAG,
DROSS
(OTHER
THAN
GRANULATEDSLAG), SCALINGS AND OTHER WASTE FROM THE
MANUFACTURE OF IRON OR STEEL

0.0%

A

2601.1

2612

Description

286

Base Rate

INCLUDING

FROM

AND

THE

HS code(HS2012)

Description

Base Rate

Staging
Category

2620

SLAG, ASH AND RESIDUES (OTHER THAN FROM
THE MANUFACTURE OF IRON OR STEEL),CONTAINING METALS, ARSENIC OR THEIRCOMPOUNDS:

2620.1-Containing mainly zinc:

2620.11.00--Hard zinc spelter

0.0%

A

2620.19.00--Other0.0%

A

2620.2-Containing mainly lead:

2620.21.00--Leaded gasoline sludges
anti-knock compound sludges

0.0%

A

2620.29.00--Other0.0%

A

2620.30.00-Containing mainly copper

0.0%

A

2620.40.00-Containing mainly aluminium-Containing arsenic, mercury, thallium
or their mixtures, of a kind used forthe extraction of arsenic or thosemetals or for the manufacture of theirchemical compounds-Other:

0.0%

A

0.0%

A

2620.60.00

2620.9andleaded2620.91.00--Containing
antimony,
beryllium,
cadmium, chromium or their mixtures

0.0%

A

2620.99.00--Other

0.0%

A

2621

OTHER SLAG AND ASH, INCLUDING SEAWEEDASH (KELP); ASH AND RESIDUES FROM THE
INCINERATION OF MUNICIPAL WASTE:
0.0%

A

0.0%

A

0.0%

A

2621.10.00
2621.90.00-Ash and residues from the incinerationof municipal waste-Other27

MINERAL FUELS, MINERAL OILS AND PRODUCTSOFTHEIRDISTILLATION;
BITUMINOUS
SUBSTANCES; MINERAL WAXES

2701

COAL; BRIQUETTES, OVOIDS AND SIMILARSOLID FUELS MANUFACTURED FROM COAL:

2701.11.00-Coal, whether or
not agglomerated:--Anthracite

2701.12.00--Bituminous coal

0.0%

A

2701.19.00--Other coal

0.0%

A

2701.20.00-Briquettes, ovoids and similarfuels manufactured from coal

0.0%

A

2702

LIGNITE, WHETHEREXCLUDING JET:

0.0%

A

2701.12702.10.00
2702.20.00

not

OR

pulverised,

NOT

but

solid

AGGLOMERATED,-Lignite, whether or not pulverised, but
not agglomerated-Agglomerated lignite

0.0%

A

2703.00.00

PEAT (INCLUDING PEAT LITTER), WHETHER ORNOT AGGLOMERATED

0.0%

A

2704.00.00

COKE AND SEMI-COKE OF COAL, OF LIGNITEOR OF PEAT, WHETHER OR NOT AGGLOMERATED;RETORT CARBON

0.0%

A

287

HS code(HS2012)

Description

Base Rate

Staging
Category

2705.00.00

COAL GAS, WATER GAS, PRODUCER GAS AND
SIMILAR GASES, OTHER THAN PETROLEUMGASES AND OTHER GASEOUS HYDROCARBONS

5.0%

B

2706.00.00

TAR DISTILLED FROM COAL, FROM LIGNITE ORFROM PEAT, AND OTHER MINERAL TARS,WHETHER OR NOT DEHYDRATED OR PARTIALLYDISTILLED, INCLUDING RECONSTITUTED TARS

0.0%

A

2707.10.00

OILS
AND
OTHER
PRODUCTSOFTHE
DISTILLATION OF HIGH TEMPERATURE COAL
TAR; SIMILAR PRODUCTS IN WHICH THE
WEIGHT OF THE AROMATIC CONSTITUENTS
EXCEEDSTHATOF
THE
NON-AROMATIC
CONSTITUENTS:-Benzol (benzene)

0.0%

A

2707.20.00-Toluol (toluene)

0.0%

A

2707.30.00-Xylol (xylenes)

0.0%

A

2707.40.00-Naphthalene

0.0%

A

2707.50.00-Other aromatic hydrocarbon mixtures ofwhich 65% or more by volume (including
losses) distils at 250 oC by the ASTM
D86 method

0.0%

A

2707.9-Other:2707.91.00--Creosote oils

0.0%

A

2707.99--Other:

2707.99.10---Phenols

5.0%

B

2707.99.90---Other

0.0%

A

2708

PITCH AND PITCH COKE, OBTAINED FROM COALTAR OR FROM OTHER MINERAL TARS:

2708.10.00-Pitch0.0%

A2708.20.00-Pitch coke

0.0%

A

2709

PETROLEUM OILS AND OILS OBTAINEDBITUMINOUS MINERALS, CRUDE:

2709.00.10---For use as a petroleum refinery
feedstock at a factory specified in alicence granted pursuant to Part IV of
the Excise Act 1901

0.0%

A

2709.00.90---Other

0.0%

A

2710

PETROLEUM OILS AND OILS OBTAINED FROM
BITUMINOUS MINERALS, OTHER THAN CRUDE;
PREPARATIONS NOT ELSEWHERE SPECIFIED OR
INCLUDED, CONTAINING BY WEIGHT 70% OR
MORE OF PETROLEUM OILS OR OF OILSOBTAINED FROM BITUMINOUS MINERALS, THESEOILS BEING THE BASIC CONSTITUENTS OF THE
PREPARATIONS; WASTE OILS:

2707

288

FROM

HS code(HS2012)

Description

Base Rate

Staging
Category

2710.12-Petroleum oils and oils obtained frombituminous minerals (other than crude)and preparations not elsewhere specified
or included, containing by weight 70% ormore of petroleum oils or of oils
obtained from bituminous minerals, theseoils being the basic constituents of the
preparations,
other
than
those
containing biodiesel and other thanwaste oils:--Light oils and preparations:2710.12.6---Gasoline:

2710.12.61----For use as fuel in aircraft

0.0%

A

2710.12.62----Blends of gasoline and ethanol

0.0%

A

2710.12.69----Other0.0%

A

2710.12.70---Otherrefinedorpartlyrefinedpetroleum products; mineral turpentine

0.0%

A

2710.12.90---Other0.0%

A

2710.19--Other:

2710.19.1---Crudes, topped or enriched:2710.19.14----For use as a petroleum refinery
feedstock at a factory specified in alicence granted under Part IV of theExcise Act 1901

0.0%

A

0.0%

A

2710.12710.19.16

2710.19.22----Other---Diesel,
other
than
goods
2710.20.00:----Blends of diesel and ethanol

0.0%

A

2710.19.28----Other0.0%

A

2710.19.40

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

2710.19.92---Kerosene for use as fuel in aircraft---Goods, as follows: (a) heating oil;(b) kerosene, otherthan goods of2710.19.40;(c) fuel oil having thecharacteristics as defined in Additional
Note 1 to this Chapter:----Heating oil----Kerosene,
other
than
goods
of
2710.19.40----Fuel oil having the characteristics
as defined in Additional Note 1 to this
Chapter---Otherrefinedorpartlyrefinedpetroleum products other than lubricants(including
lubricantbaseoils),
hydraulic oils, transformer oils andbitumen; mineral turpentine---Other:----Petroleum based oils, other thangrease of 2710.19.92, including (a)lubricant
base
oils;
(b)
prepared
lubricant additives containing carrieroils; (c) lubricants for engines, gear
sets, pumps and bearings; (d) hydraulicfluids;(e)
brake
fluids;(f)transmission oils; (g) transformer andheat transfer oils----Petroleum based greases

0.0%

A

2710.19.99----Other0.0%

A

2710.19.2

2710.19.5

2710.19.51
2710.19.52
2710.19.53

2710.19.70

2710.19.9

2710.19.91

289

of

HS code(HS2012)2710.20.00

2710.92710.912710.91.1
2710.91.14
2710.91.16

Description-Petroleum oils and oils obtained frombituminous minerals (other than crude)and preparations not elsewhere specified
or included, containing by weight 70% ormore of petroleum oils or of oils
obtained from bituminous minerals, theseoils being the basic constituents of the
preparations,containing
biodiesel,
other than waste oils
-Waste oils:--Containing polychlorinated biphenyls(PCBs),
polychlorinatedterphenyls(PCTs)
or
polybrominatedbiphenyls(PBBs):---Crudes, topped or enriched:----For use as a petroleum refinery
feedstock at a factory specified in alicence granted under Part IV of theExcise Act 1901

Base Rate

Staging
Category

0.0%

A

0.0%

A

0.0%

A

2710.91.22----Other---Diesel,
other
than
blends2710.91.80:----Blends of diesel and ethanol

0.0%

A

2710.91.28----Other0.0%

A

2710.91.40

0.0%

A

0.0%

A

0.0%

A

0.0%

A

2710.91.6---Kerosene for use as fuel in aircraft---Goods, as follows: (a) heating oil;(b) kerosene, otherthan goods of2710.91.40;(c) fuel oil having thecharacteristics as defined in Additional
Note 1 to this Chapter:----Heating oil----Kerosene,
other
than
goods
of
2710.91.40----Fuel oil having the characteristics
as defined in Additional Note 1 to this
Chapter---Gasoline:

2710.91.61----For use as fuel in aircraft

0.0%

A

2710.91.62----Blends of gasoline and ethanol

0.0%

A

2710.91.69

0.0%

A

0.0%

A

0.0%

A

0.0%

A

2710.91.92----Other---Otherrefinedorpartlyrefinedpetroleum products other than lubricants(including
lubricantbaseoils),
hydraulic oils, transformer oils andbitumen; mineral turpentine---Blends
ofbiodieselandother
substances---Other:----Petroleum based oils, other thangrease of 2710.91.92, including: (a)lubricant
based
oils;
(b)
prepared
lubricant additives containing carrieroils: (c) lubricants for engines, gear
sets, pumps and bearings; (d) hydraulicfluids;(e)
brake
fluids;(f)transmission oils; (g) transformer andheat transfer oils----Petroleum based greases

0.0%

A

2710.91.99----Other0.0%

A

2710.99--Other:

2710.91.2

2710.91.5

2710.91.51
2710.91.52
2710.91.53

2710.91.70

2710.91.80
2710.91.9

2710.91.91

290

of

HS code(HS2012)2710.99.1
2710.99.14
2710.99.16

Description

Base Rate

Staging
Category

0.0%

A

0.0%

A

0.0%

A

---Crudes, topped or enriched:----For use as a petroleum refinery
feedstock at a factory specified in alicence granted under Part IV of theExcise Act 1901

2710.99.22----Other---Diesel,
other
than
blends2710.99.80:----Blends of diesel and ethanol

2710.99.28----Other0.0%

A

2710.99.40

0.0%

A

0.0%

A

0.0%

A

0.0%

A

2710.99.6---Kerosene for use as fuel in aircraft---Goods, as follows: (a) heating oil;(b) kerosene, otherthan goods of2710.99.40; (c) fuel oil having thecharacteristics as defined in Additional
Note 1 to this Chapter:----Heating oil----Kerosene,
other
than
goods
of
2710.99.40----Fuel oil having the characteristics
as defined in Additional Note 1 to this
Chapter---Gasoline:

2710.99.61----For use as fuel in aircraft

0.0%

A

2710.99.62----Blends of gasoline and ethanol

0.0%

A

2710.99.69

0.0%

A

0.0%

A

0.0%

A

0.0%

A

2710.99.92----Other---Otherrefinedorpartlyrefinedpetroleum products other than lubricants(including
lubricantbaseoils),
hydraulic oils, transformer oils andbitumen; mineral turpentine---Blends
ofbiodieselandother
substances---Other:----Petroleum based oils, other thangrease of 2710.99.92, including (a)lubricant
base
oils;
(b)
prepared
lubricant additives containing carrieroils; (c) lubricants for engines, gear
sets, pumps and bearings; (d) hydraulicfluids;(e)
brake
fluids;(f)transmission oils; (g) transformer andheat transfer oils----Petroleum based greases

0.0%

A

2710.99.99----Other

0.0%

A

2711

PETROLEUMGASESHYDROCARBONS:

2711.1-Liquefied:2711.11.00--Natural gas

0.0%

A

2711.12--Propane:---LPG as defined in Additional Note 2
to this Chapter---Other

0.0%

A

0.0%

A

--Butanes:---LPG as defined in Additional Note 2
to this Chapter---Other

0.0%

A

0.0%

A

2710.99.2

2710.99.5

2710.99.51
2710.99.52
2710.99.53

2710.99.70

2710.99.80
2710.99.9

2710.99.91

2711.12.10
2711.12.90
2711.132711.13.10
2711.13.90

AND

OTHER

291

of

GASEOUSHS code(HS2012)

Description

A

0.0%

A

2711.2-In gaseous state:2711.210.0%

A

2711.21.90--Natural gas:---CNG as defined in Additional Note 5
to this Chapter---Other0.0%

A

2711.29.00--Other

0.0%

A

2712

PETROLEUM JELLY; PARAFFIN WAX, MICROCRYSTALLINE PETROLEUM WAX, SLACK WAX,OZOKERITE, LIGNITE WAX, PEAT WAX, OTHER
MINERAL WAXES, AND SIMILAR PRODUCTSOBTAINED BY SYNTHESISOR BY OTHERPROCESSES, WHETHER OR NOT COLOURED:
0.0%

A

0.0%

A

0.0%

A

2712.10.00
2712.20.00
2712.90.00

and

0.0%

2711.19.00

2711.21.10

butylene

Staging
Category--Ethylene,
butadiene--Other

2711.14.00

propylene,

Base Rate-Petroleum jelly-Paraffin wax containing by weight lessthan 0.75% of oil-Other

2713

PETROLEUM COKE, PETROLEUM BITUMEN AND
OTHER RESIDUES OF PETROLEUM OILS OR OFOILS OBTAINED FROM BITUMINOUS MINERALS:

2713.1-Petroleum coke:

2713.11.00--Not calcined

0.0%

A

2713.12.00--Calcined

0.0%

A

2713.20.00-Petroleum bitumen

0.0%

A

2713.90.00-Other residues of petroleum oils or ofoils obtained from bituminous minerals

0.0%

A

2714

BITUMEN AND ASPHALT, NATURAL; BITUMINOUS
OR OIL SHALE AND TAR SANDS; ASPHALTITES
AND ASPHALTIC ROCKS:

2714.10.00-Bituminous or oil shale and tar sands

0.0%

A

2714.90.00-Other0.0%

A2715.00.00

BITUMINOUS MIXTURES BASED ON NATURAL
ASPHALT,ON
NATURAL
BITUMEN,ON
PETROLEUM BITUMEN, ON MINERAL TAR OR ON
MINERAL
TAR
PITCH
(FOR
EXAMPLE,BITUMINOUS MASTICS, CUT-BACKS)

5.0%

B

28

INORGANICCHEMICALS;ORGANICORINORGANIC COMPOUNDS OF PRECIOUS METALS,OF RARE-EARTH METALS, OF RADIOACTIVE
ELEMENTS OR OF ISOTOPES

2801

FLUORINE, CHLORINE, BROMINE AND IODINE:

2801.10.00-Chlorine

0.0%

A

2801.20.00-Iodine0.0%

A2801.30.00-Fluorine; bromine

0.0%

A

2802.00.00

SULPHUR,
SUBLIMEDCOLLOIDAL SULPHUR

0.0%

A

2803.00.00

CARBON (CARBON BLACKS AND OTHER FORMS OF
CARBONNOTELSEWHERE
SPECIFIEDORINCLUDED)

0.0%

A

OR

PRECIPITATED;292

HS code(HS2012)

Description-Rare gases:

2804.21.00--Argon0.0%

A

2804.29.00--Other0.0%

A

2804.30.00-Nitrogen0.0%

A

2804.40.00-Oxygen0.0%

A

2804.50.00-Boron; tellurium

0.0%

A

2804.60.0%

A2804.69.00-Silicon:--Containing by weight
99.99% of silicon--Other0.0%

A

2804.70.00-Phosphorus

0.0%

A

2804.80.00-Arsenic

0.0%

A2804.90.00-Selenium

0.0%

A

2805

ALKALI OR ALKALINE-EARTH METALS; RAREEARTH METALS, SCANDIUM AND YTTRIUM,
WHETHERORNOTINTERMIXEDORINTERALLOYED; MERCURY:

2805.1-Alkali or alkaline-earth metals:

2805.11.00--Sodium0.0%

A2805.12.00--Calcium

0.0%

A

2805.19.00--Other-Rare-earth metals, scandium and yttrium
whetherornotintermixedorinteralloyed-Mercury

0.0%

A

0.0%

A

0.0%

A

2805.40.00

not

OTHER

A

2804.22805.30.00

AND

0.0%

2804.10.00

2804.61.00

GASES

Staging
Category

HYDROGEN,METALS:-Hydrogen

2804

RARE

Base Rate
NON-

less

than

2806

HYDROGEN CHLORIDE (HYDROCHLORICCHLOROSULPHURIC ACID:

2806.10.00-Hydrogen chloride (hydrochloric acid)

0.0%

A

2806.20.00-Chlorosulphuric acid

0.0%

A

2807.00.00

SULPHURIC ACID; OLEUM

0.0%

A

2808.00.00

NITRIC ACID; SULPHONITRIC ACIDS

0.0%

A

2809

DIPHOSPHORUSPENTAOXIDE;PHOSPHORIC
ACID; POLYPHOSPHORIC ACIDS, WHETHER ORNOT CHEMICALLY DEFINED:-Diphosphorus pentaoxide-Phosphoricacidandpolyphosphoric
acids:---Phosphoric
acid,
containingbyweight: (a) 0.45%, or more, in a
combined amount, of iron, aluminium andmagnesium; and (b) 0.5%, or more, ofsulphuric
acid,
based
on
an
acid
containingbyweight,75%
orthophosphoric acid---Other

0.0%

A

0.0%

A

5.0%

B

OXIDES OF BORON; BORIC ACIDSOTHER
INORGANIC
ACIDS
AND
OTHER
INORGANICOXYGENCOMPOUNDSOFNONMETALS:

0.0%

A

2809.10.00
2809.202809.20.10

2809.20.90
2810.00.00
2811

293

ACID);

HS code(HS2012)2811.1

Base Rate

Staging
Category-Other inorganic acids:

2811.11.00--Hydrogen fluoride (hydrofluoric acid)

0.0%

A

2811.19.00

0.0%

A

2811.21.00--Other-Other inorganic
non-metals:--Carbon dioxide

0.0%

A

2811.22.00--Silicon dioxide

0.0%

A

2811.29.00--Other

0.0%

A

2812

HALIDES AND HALIDE OXIDES OF NON-METALS:

2812.10.00-Chlorides and chloride oxides

0.0%

A

2812.90.00-Other

0.0%

A

2813

SULPHIDESOF
NON-METALS;PHOSPHORUS TRISULPHIDE:

2813.10.00-Carbon disulphide

0.0%

A

2813.90.00

0.0%

A

2814.10.00-OtherAMMONIA,ANHYDROUS
SOLUTION:-Anhydrous ammonia

0.0%

A

2814.20.00-Ammonia in aqueous solution

0.0%

A

2815

SODIUM
HYDROXIDE(CAUSTIC
SODA);POTASSIUM HYDROXIDE (CAUSTIC POTASH);
PEROXIDES OF SODIUM OR POTASSIUM:

2815.1-Sodium hydroxide (caustic soda):

2815.11.00

0.0%

A

0.0%

A

2815.20.00--Solid--In aqueous solution (soda lye or
liquid soda)-Potassium hydroxide (caustic potash)

0.0%

A

2815.30.00-Peroxides of sodium or potassium

0.0%

A

2816

HYDROXIDE AND PEROXIDEOXIDES, HYDROXIDES AND
STRONTIUM OR BARIUM:-Hydroxide and peroxide of magnesium-Oxides, hydroxides and peroxides, ofstrontium or barium
ZINC OXIDE; ZINC PEROXIDEARTIFICIAL CORUNDUM, WHETHER OR NOTCHEMICALLYDEFINED;ALUMINIUMOXIDE;ALUMINIUM HYDROXIDE:-Artificial corundum, whether or notchemically defined:---Chemically defined

0.0%

A

0.0%

A

0.0%

A

0.0%

A

5.0%

B

0.0%

A

2818.30.00---Other-Aluminium oxide, other than artificial
corundum-Aluminium hydroxide

0.0%

A

2819

CHROMIUM OXIDES AND HYDROXIDES:

2819.10.00-Chromium trioxide

0.0%

A

2819.90.00-Other

0.0%

A

2820

MANGANESE OXIDES:

2820.10.00-Manganese dioxide

0.0%

A

2811.22814

2815.12.00

2816.10.00
2816.40.00
2817.00.00
2818
2818.102818.10.10
2818.10.90
2818.20.00

Description

oxygencompounds

ORof

COMMERCIALIN

AQUEOUSOF MAGNESIUM;
PEROXIDES, OF

294

HS code(HS2012)2820.90.00

Description

0.0%

Staging
CategoryA

Base Rate-Other2821

IRON
OXIDESAND
HYDROXIDES;
EARTH
COLOURS CONTAINING 70% OR MORE BY WEIGHT
OF COMBINED IRON EVALUATED AS FE2O3:

2821.10.00-Iron oxides and hydroxides

0.0%

A

2821.20.00-Earth colours

0.0%

A

2822.00.00

COBALT OXIDES AND HYDROXIDES; COMMERCIAL
COBALT OXIDES

0.0%

A

2823.00.00

TITANIUM OXIDES

0.0%

A

2824

LEAD OXIDES; RED LEAD AND ORANGE LEAD:

2824.10.00-Lead monoxide (litharge, massicot)

0.0%

A

2824.90.00-Other

0.0%

A

0.0%

A

2825.20.00

HYDRAZINE AND HYDROXYLAMINE AND THEIRINORGANIC SALTS; OTHER INORGANIC BASES;
OTHER
METAL
OXIDES,HYDROXIDESANDPEROXIDES:-Hydrazine and hydroxylamine and theirinorganic salts-Lithium oxide and hydroxide

0.0%

A

2825.30.00-Vanadium oxides and hydroxides

0.0%

A

2825.40.00-Nickel oxides and hydroxides

0.0%

A

2825.50.00-Copper oxides and hydroxides

0.0%

A

2825.60.00-Germanium oxides and zirconium dioxide

0.0%

A

2825.70.00-Molybdenum oxides and hydroxides

0.0%

A

2825.80.00-Antimony oxides

0.0%

A

2825.90.00

0.0%

A

2826.1-OtherFLUORIDES;FLUOROALUMINATESFLUORINE SALTS:-Fluorides:

2826.12.00--Of aluminium

0.0%

A

2826.19.00--Other-Sodium hexafluoroaluminate
cryolite)-Other

0.0%

A

0.0%

A

0.0%

A

2825

2825.10.00

2826

2826.30.00
2826.90.00

AND

FLUOROSILICATES,OTHERCOMPLEX(synthetic

2827

CHLORIDES, CHLORIDE OXIDES AND CHLORIDEHYDROXIDES; BROMIDES AND BROMIDE OXIDES;
IODIDES AND IODIDE OXIDES:

2827.10.00-Ammonium chloride

0.0%

A

2827.20.00-Calcium chloride

0.0%

A

2827.3-Other chlorides:

2827.31.00--Of magnesium

0.0%

A

2827.32.00--Of aluminium

0.0%

A

2827.35.00--Of nickel

0.0%

A

2827.39.00

0.0%

A

2827.41.00--Other-Chloridehydroxides:--Of copper

0.0%

A

2827.49.00--Other0.0%

A

2827.4oxidesand295

chlorideHS code(HS2012)2827.5

Base Rate

Staging
Category-Bromides and bromide oxides:

2827.51.00--Bromides of sodium or of potassium

0.0%

A

2827.59.00--Other0.0%

A

2827.60.00-Iodides and iodide oxides

0.0%

A

2828

HYPOCHLORITES;COMMERCIALCALCIUM
HYPOCHLORITE; CHLORITES; HYPOBROMITES:

2828.10.00-Commercial
calcium
hypochlorite
other calcium hypochlorites

0.0%

A

2828.90.00-Other

0.0%

A

2829

CHLORATES AND PERCHLORATES; BROMATES ANDPERBROMATES; IODATES AND PERIODATES:

2829.1-Chlorates:

2829.11.00--Of sodium

0.0%

A

2829.19.00--Other0.0%

A2829.90.00-Other

0.0%

A

2830

SULPHIDES; POLYSULPHIDES, WHETHER OR NOTCHEMICALLY DEFINED:

2830.10.00-Sodium sulphides

0.0%

A

2830.90.00-Other

0.0%

A

2831

DITHIONITES AND SULPHOXYLATES:

2831.10.00-Of sodium

0.0%

A

2831.90.00-Other

0.0%

A

2832

SULPHITES; THIOSULPHATES:

2832.10.00-Sodium sulphites

0.0%

A

2832.20.00-Other sulphites

0.0%

A

2832.30.00-Thiosulphates

0.0%

A

2833

SULPHATES;ALUMS;(PERSULPHATES):

2833.1-Sodium sulphates:

2833.11.00--Disodium sulphate

5.0%

B

2833.19.00--Other0.0%

A2833.2-Other sulphates:

2833.21.00--Of magnesium

5.0%

B

2833.22.00--Of aluminium

5.0%

B

2833.24.00--Of nickel

0.0%

A

2833.25.00--Of copper

5.0%

B

2833.27.00--Of barium

0.0%

A

2833.29--Other:

2833.29.10---Of zinc

5.0%

B

2833.29.90---Other0.0%

A

2833.30.00-Alums0.0%

A2833.40.00-Peroxosulphates (persulphates)

0.0%

A

2834

NITRITES; NITRATES:

2834.10.00-Nitrites

0.0%

A

2834.2-Nitrates:

Description

and

PEROXOSULPHATES

296

HS code(HS2012)2834.21.00--Of potassium

0.0%

Staging
CategoryA

2834.29.00--Other

0.0%

A

0.0%

A

Description

Base Rate

2835.2

PHOSPHINATES(HYPOPHOSPHITES),PHOSPHONATES (PHOSPHITES), PHOSPHATES;POLYPHOSPHATES,WHETHERORNOTCHEMICALLY DEFINED:-Phosphinates(hypophosphites)
andphosphonates (phosphites)-Phosphates:

2835.22.00--Of mono- or disodium

5.0%

B

2835.24.00

0.0%

A

0.0%

A

2835.26.00--Of potassium--Calciumhydrogenorthophosphate(“dicalcium phosphate”)--Other phosphates of calcium

5.0%

B

2835.29.00--Other0.0%

A2835.3-Polyphosphates:--Sodium
triphosphate(sodium
tripolyphosphate)--Other:---Of sodium, including pyrophosphates
and metaphosphates---Other

5.0%

B

5.0%

B

0.0%

A

5.0%

B

0.0%

A

2835

2835.10.00

2835.25.00

2835.31.00
2835.392835.39.10
2835.39.90
2836
2836.20.00

CARBONATES;PEROXOCARBONATES(PERCARBONATES);COMMERCIALAMMONIUMCARBONATE CONTAINING AMMONIUM CARBAMATE:

2836.40.00-Disodium carbonate-Sodiumhydrogencarbonate
bicarbonate)-Potassium carbonates

0.0%

A

2836.50.00-Calcium carbonate

0.0%

A

2836.60.00-Barium carbonate

0.0%

A

2836.9-Other:2836.91.00--Lithium carbonates

0.0%

A

2836.92.00--Strontium carbonate

0.0%

A

2836.99.00

0.0%

A

2837.1--OtherCYANIDES, CYANIDE OXIDES ANDCYANIDES:-Cyanides and cyanide oxides:

2837.11.00--Of sodium

0.0%

A

2837.19.00--Other0.0%

A2837.20.00

0.0%

A

2839.1-Complex cyanides
SILICATES;COMMERCIAL
SILICATES:-Of sodium:2839.11.00--Sodium metasilicates

0.0%

A

2839.19.00--Other0.0%

A2839.90.00-Other

0.0%

A

2840

BORATES; PEROXOBORATES (PERBORATES):

2840.1-Disodium tetraborate (refined borax):

2840.11.00--Anhydrous

0.0%

A

2840.19.00--Other0.0%

A

2836.30.00

2837

2839

ALKALI297(sodium

COMPLEXMETAL

HS code(HS2012)2840.20.00-Other borates

0.0%

Staging
Category
A

5.0%

B

0.0%

A

0.0%

A

5.0%

B

2841.61.00-Peroxoborates (perborates)
SALTS OF OXOMETALLIC OR PEROXOMETALLICACIDS:-Sodium dichromate-Otherchromatesanddichromates;
peroxochromates:---Goods, as follows: (a) chromates of
zinc
or
of
lead;
(b)
potassium
dichromate---Other-Manganites,
manganates
andpermanganates:--Potassium permanganate

0.0%

A

2841.69.00--Other0.0%

A2841.70.00-Molybdates

0.0%

A

2841.80.00-Tungstates (wolframates)

0.0%

A

2841.90-Other:2841.90.10---Aluminates

5.0%

B

2841.90.90---Other

0.0%

A

5.0%

B

0.0%

A

0.0%

A

0.0%

A

2840.30.00
2841
2841.30.00
2841.50
2841.50.20
2841.50.90
2841.6

Description

Base Rate

2842.10.90

OTHER SALTS OF
INORGANIC ACIDS ORPEROXOACIDS (INCLUDING ALUMINOSILICATES
WHETHER OR NOT CHEMICALLY DEFINED),
OTHER THAN AZIDES:-Double or complex silicates, includingaluminosilicates
whetherornotchemically defined:---Aluminosilicates,
notchemicallydefined---Other

2842.90.00-Other

2843

COLLOIDAL PRECIOUS METALS; INORGANIC ORORGANIC COMPOUNDS OF PRECIOUS METALS,
WHETHERORNOTCHEMICALLYDEFINED;AMALGAMS OF PRECIOUS METALS:

2843.10.00-Colloidal precious metals

2843.2-Silver compounds:

2843.21.00--Silver nitrate

0.0%

A

2843.29.00--Other0.0%

A2843.30.00-Gold compounds

0.0%

A

2843.90.00-Other compounds; amalgams

0.0%

A

2844

RADIOACTIVECHEMICALELEMENTSANDRADIOACTIVE
ISOTOPES(INCLUDINGTHE
FISSILE OR FERTILE CHEMICAL ELEMENTS AND
ISOTOPES) AND THEIR COMPOUNDS; MIXTURES
AND RESIDUES CONTAINING THESE PRODUCTS:

0.0%

A

0.0%

A

2842

2842.102842.10.10

2844.10.00

2844.20.00-Natural uranium and its compounds;
alloys, dispersions (including cermets),
ceramic products and mixtures containing
naturaluraniumornaturaluraniumcompounds-Uranium enriched in
U235 and its
compounds; plutonium and its compounds;
alloys, dispersions (including cermets),
ceramic products and mixtures containing
uranium enriched in U235, plutonium orcompounds of these products298

HS code(HS2012)2844.30.00

2844.40.00

2844.50.00

2845

Description-Uranium depleted in
U235 and its
compounds; thorium and its compounds;
alloys, dispersions (including cermets),
ceramic products and mixtures containing
uranium depleted in U235, thorium orcompounds of these products-Radioactive elements and isotopes andcompounds
other
than
those
of
2844.10.00, 2844.20.00 or 2844.30.00;
alloys, dispersions (including cermets),
ceramic products and mixtures containing
these elements, isotopes or compounds;
radioactive residues-Spent(irradiated)
fuelelements(cartridges) of nuclear reactors
ISOTOPES OTHER THAN THOSE OF 2844;
COMPOUNDS, INORGANIC OR ORGANIC, OF SUCHISOTOPES, WHETHER OR NOT CHEMICALLYDEFINED:

Base Rate

Staging
Category

0.0%

A

0.0%

A

0.0%

A

2845.10.00-Heavy water (deuterium oxide)

0.0%

A

2845.90.00-Other

0.0%

A

2846

COMPOUNDS, INORGANIC OR ORGANIC, OF
RARE-EARTH METALS, OF YTTRIUM OR OF
SCANDIUM OR OF MIXTURES OF THESE METALS:

2846.10.00-Cerium compounds

0.0%

A

2846.90.00-Other0.0%

A2847.00.00

HYDROGENPEROXIDE,SOLIDIFIED WITH UREA

5.0%

B

2848.00.00

PHOSPHIDES, WHETHER OR NOT CHEMICALLYDEFINED, EXCLUDING FERROPHOSPHORUS

0.0%

A

WHETHER

2849.10.00

0.0%

A

2849.20.00-Of silicon

0.0%

A

2849.90.00-Other

0.0%

A

0.0%

A

5.0%

B

2850.00.00

2852
2852.102852.10.10

NOT

NOT

CARBIDES, WHETHERDEFINED:-Of calcium

2849

OR

OR

CHEMICALLYHYDRIDES, NITRIDES, AZIDES, SILICIDES
AND BORIDES, WHETHER OR NOT CHEMICALLYDEFINED, OTHER THAN COMPOUNDS WHICH ARE
ALSO CARBIDES OF 2849
Inorganicororganic
compoundsofmercury,
whetherornotchemicallydefined, excluding amalgams:-Chemically defined:---Compounds of mercury, as follows: (a)aluminates; (b) chromates, dichromatesorperoxochromates;
(c)
goods
of
2931.00.10; (d) goods of 2937.50.10; (e)peroxoborates (perborates); (f) salts ofthe carboxylic acids of 2915.70.00,
2915.90.00, 2916.15.00, 2916.19.10 or
2918.9; (g) salts and derivatives of the
carboxylic acids of 2917.3, but notincluding salts of terephthalic acid;(h)toluidinederivatives
containing
fluoro, nitro or propyl groups; (ij)unmixed products for photographic uses,
put up in measures portions or put up
for retail sale in a form ready for use299

HS code(HS2012)

Base Rate

Staging
Category

5.0%

B

0.0%

A

-Other:---Compounds of mercury, as follows: (a)polysulphides; (b) polyphosphates; (c)phosphides; (d) carbides; (e) hydrides;(f) azides; (g) nitrides; (h) silicides;(ij) borides; (k) salts of nucleic
acids; (l) water insoluble salts ofnaphthenic acids; (m) tannates and othertannin derivatives; (n) caseinates andothercaseinderivatives;(o)albuminates
and
other
albuminderivatives;(p)peptonates,
peptonederivatives and other protein substances---Other, including aluminosilicates

0.0%

A

5.0%

B

2853.00.00

OTHER
INORGANICCOMPOUNDS(INCLUDINGDISTILLED OR CONDUCTIVITY WATER AND
WATER OF SIMILAR PURITY); LIQUID AIR(WHETHER OR NOT RARE GASES HAVE BEEN
REMOVED);COMPRESSEDAIR;AMALGAMS,OTHER THAN AMALGAMS OF PRECIOUS METALS

0.0%

A

29

ORGANIC CHEMICALS2901

ACYCLIC HYDROCARBONS:

2901.10.00-Saturated

0.0%

A

2901.2-Unsaturated:

2901.21.00--Ethylene

0.0%

A

2901.22.00--Propene (propylene)

0.0%

A

2901.23.00--Butene (butylene) and isomers thereof

0.0%

A

2901.24.00--Buta-1,3-diene and isoprene

0.0%

A

2901.29.00--Other

0.0%

A

2902

CYCLIC HYDROCARBONS:

2902.1-Cyclanes, cyclenes and cycloterpenes:

2902.11.00--Cyclohexane

0.0%

A

2902.19.00--Other0.0%

A2902.20.00-Benzene

0.0%

A

2902.30.00-Toluene

0.0%

A

2902.4-Xylenes:

2902.41.00--o-Xylene

0.0%

A

2902.42.00--m-Xylene

0.0%

A

2902.43.00--p-Xylene

0.0%

A

2902.44.00--Mixed xylene isomers

0.0%

A

2902.50.00-Styrene

5.0%

B

2902.60.00-Ethylbenzene

0.0%

A

2902.70.00-Cumene0.0%

A2902.90.00-Other

0.0%

A

2903

HALOGENATED DERIVATIVES OF HYDROCARBONS:-Saturated chlorinated derivatives ofacyclic hydrocarbons:2852.10.20

2852.10.90
2852.902852.90.10

2852.90.90

2903.1

Description---Compounds of mercury, as follows: (a)
salts
and
derivativesofacyclic
monoamines of 2921.1; (b) salts ofacetic
acid;
(c)
salts
of
triethanolamine---Other300

HS code(HS2012)

Description

Staging
Category

0.0%

A

2903.11.00--Chloromethane (methyl chloride)
chloroethane (ethyl chloride)2903.12.00--Dichloromethane (methylene chloride)

0.0%

A

2903.13.00--Chloroform (trichloromethane)

0.0%

A

2903.14.00--Carbon tetrachloride--Ethylene
dichloride(ISO)(1,2dichloroethane)--Other-Unsaturated chlorinated derivatives ofacyclic hydrocarbons:--Vinyl chloride (chloroethylene)

0.0%

A

0.0%

A

0.0%

A

0.0%

A

--Trichloroethylene--Tetrachloroethylene(perchloroethylene)--Other

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

5.0%

B

2903.15.00
2903.19.00
2903.22903.21.00
2903.22.00
2903.23.00
2903.29.00
2903.3andBase Rate-Fluorinated, brominated or iodinatedderivatives of acyclic hydrocarbons:2903.71.00--Ethylene
dibromide(ISO)(1,2dibromoethane)--Other-Halogenatedderivativesofacyclic
hydrocarbons containing two or moredifferent halogens:--Chlorodifluoromethane2903.72.00--Dichlorotrifluoroethanes

5.0%

B

2903.73.00--Dichlorofluoroethanes

5.0%

B

2903.74.00--Chlorodifluoroethanes

5.0%

B

2903.75.00

5.0%

B

0.0%

A

0.0%

A

2903.78.00--Dichloropentafluoropropanes--Bromochlorodifluoromethane,bromotrifluoromethane
dibromotetrafluoroethanes--Other,perhalogenatedonly
fluorine and chlorine--Other perhalogenated derivatives

0.0%

A

2903.79--Other:

2903.79.10---Other chlorofluorinated derivatives

5.0%

B

2903.79.90---Other0.0%

A

2903.8-Halogenated derivatives of cyclanic,
cyclenic or cycloterpenic hydrocarbons:2903.81.00--1,2,3,4,5,6-Hexachlorocyclohexane(HCH(ISO)), including lindane (ISO, INN)

0.0%

A

0.0%

A

0.0%

A

5.0%

B

0.0%

A

0.0%

A

2903.31.00
2903.39.00
2903.72903.76.00
2903.77.00

2903.82.00
2903.89.00
2903.92903.91.00
2903.92.00
2903.99.00

and
with

--Aldrin (ISO), chlordane (ISO) andheptachlor (ISO)--Other-Halogenatedderivativesofaromatichydrocarbons:--Chlorobenzene, o-dichlorobenzene andp-dichlorobenzene--Hexachlorobenzene (ISO) and DDT (ISO)(clofentane (INN), 1,1,1-trichloro-2,2bis(p-chlorophenyl)ethane)--Other301

HS code(HS2012)

Description

2904

SULPHONATED,NITRATEDORNITROSATEDDERIVATIVES OF HYDROCARBONS, WHETHER OR
NOT HALOGENATED:

2904.10.00-Derivatives
containing
only
sulphogroups, their salts and ethyl esters

Base Rate

Staging
Category

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

2905.1-Derivatives containing only nitro or
only nitroso groups-Other
ACYCLIC ALCOHOLS AND THEIR HALOGENATED,SULPHONATED,NITRATEDORNITROSATEDDERIVATIVES:-Saturated monohydric alcohols:

2905.11.00--Methanol (methyl alcohol)

2905.12.00--Propan-1-ol(propylalcohol)
propan-2-ol (isopropyl alcohol)

2905.13.00--Butan-1-ol (n-butyl alcohol)

5.0%

B

2905.14.00

0.0%

A

5.0%

B

0.0%

A

5.0%

B

2905.19.90--Other butanols--Octanol (octyl alcohol) and isomers
thereof--Dodecan-1-ol(laurylalcohol),hexadecan-1-ol(cetylalcohol)andoctadecan-1-ol (stearyl alcohol)--Other:---Goods,
asfollows:(a)4methylpentan-2-ol; (b) primary alcohols
containing not less than 6 carbon atoms---Other0.0%

A

2905.2-Unsaturated monohydric alcohols:

2905.22.00--Acyclic terpene alcohols

0.0%

A

2905.29.00--Other0.0%

A2905.3-Diols:2905.31.00--Ethylene glycol (ethanediol)

5.0%

B

2905.32.00--Propylene glycol (propane-1,2-diol)

5.0%

B

2905.39.00--Other0.0%

A2905.40.0%

A2905.42.00-Other polyhydric alcohols:--2-Ethyl-2-(hydroxymethyl)propane-1,3diol (trimethylolpropane)--Pentaerythritol

0.0%

A

2905.43.00--Mannitol

0.0%

A

2905.44.00--D-glucitol (sorbitol)

5.0%

B

2905.45.00--Glycerol

5.0%

B

2905.49.00--Other-Halogenated, sulphonated, nitrated or
nitrosatedderivativesofacyclic
alcohols:--Ethchlorvynol (INN)

0.0%

A

0.0%

A

--OtherCYCLIC ALCOHOLS AND THEIR HALOGENATED,SULPHONATED,NITRATEDORNITROSATEDDERIVATIVES:-Cyclanic, cyclenic or cycloterpenic:

0.0%

A

--Menthol--Cyclohexanol, methylcyclohexanols
dimethylcyclohexanols

0.0%

A

0.0%

A

2904.20.00
2904.90.00
2905

2905.16.00
2905.17.00
2905.192905.19.10

2905.41.00

2905.52905.51.00
2905.59.00
2906
2906.12906.11.00
2906.12.00

302

and

and

HS code(HS2012)2906.13.00--Sterols and inositols

0.0%

Staging
CategoryA

2906.19.00--Other0.0%

A

2906.2-Aromatic:

2906.21.00--Benzyl alcohol

0.0%

A

2906.29.00--Other

0.0%

A

2907

PHENOLS; PHENOL-ALCOHOLS:

2907.1-Monophenols:

2907.11.00--Phenol (hydroxybenzene) and its salt

5.0%

B

2907.12.00

0.0%

A

0.0%

A

2907.15.00--Cresols and their salts--Octylphenol,
nonylphenol
isomers; salts thereof--Naphthols and their salts

0.0%

A

2907.19.00--Other0.0%

A

2907.2-Polyphenols; phenol-alcohols:

2907.21.00--Resorcinol and its salts

0.0%

A

2907.22.00--Hydroquinone (quinol) and its salts

0.0%

A

2907.23.00--4,4'-Isopropylidenediphenol (bisphenol
A, diphenylolpropane) and its salts

0.0%

A

2907.29.00--Other

0.0%

A

2908

HALOGENATED, SULPHONATED, NITRATEDNITROSATED DERIVATIVES OF PHENOLS
PHENOL-ALCOHOLS:

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

2907.13.00

Description

Base Rate

and

their

OR
OR

2908.11.00-Derivatives
containing
only
substituents and their salts:--Pentachlorophenol (ISO)2908.19.00--Other

2908.9-Other:2908.91.00--Dinoseb (ISO) and its salts--4,6-Dinitro-o-cresol (DNOC (ISO)) andits salts--Other

2908.12908.92.00
2908.99.00

2909

2909.12909.11.00
2909.19.00
2909.20.00

2909.30.00
2909.4

halogenETHERS, ETHER-ALCOHOLS, ETHER-PHENOLS,ETHER-ALCOHOL-PHENOLS,ALCOHOLPEROXIDES,ETHERPEROXIDES,KETONEPEROXIDES (WHETHER OR NOT CHEMICALLYDEFINED),ANDTHEIR
HALOGENATED,SULPHONATED,NITRATEDORNITROSATEDDERIVATIVES:-Acyclic ethers and their halogenated,sulphonated,
nitratedornitrosatedderivatives:--Diethyl ether--Other-Cyclanic,
cyclenicor
cycloterpenic
ethersandtheirhalogenated,sulphonated,
nitratedornitrosatedderivatives-Aromatic ethers and their halogenated,sulphonated,
nitratedornitrosatedderivatives-Ether-alcohols and their halogenated,sulphonated,
nitratedornitrosatedderivatives:303

HS code(HS2012)

Base Rate

Staging
Category

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

---Other-Alcoholperoxides,
ether
peroxides,
ketone peroxides and their halogenated,sulphonated,
nitratedornitrosatedderivatives:---Goods, as follows: (a) ethylene oxide
derivatives; (b) di-t-butyl peroxide;(c) ethyl methyl ketone peroxide; (d) tbutyl hydroperoxide

0.0%

A

5.0%

B

2909.60.90---Other

0.0%

A

2910

EPOXIDES,EPOXYALCOHOLS,EPOXYPHENOLS
AND EPOXYETHERS, WITH A THREE-MEMBERED
RING,
AND
THEIR
HALOGENATED,SULPHONATED,NITRATEDORNITROSATEDDERIVATIVES:

2910.10.00-Oxirane (ethylene oxide)

0.0%

A

2910.20.00

0.0%

A

0.0%

A

2910.40.00-Methyloxirane (propylene oxide)-1-Chloro-2,3-epoxypropane(epichlorohydrin)-Dieldrin (ISO, INN)

0.0%

A

2910.90.00-Other0.0%

A

2911.00.00

ACETALS AND HEMIACETALS, WHETHER OR NOTWITH OTHER OXYGEN FUNCTION, AND THEIRHALOGENATED, SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES

0.0%

A

2912

ALDEHYDES, WHETHER OR NOT WITH OTHEROXYGEN FUNCTION; CYCLIC POLYMERS OF
ALDEHYDES; PARAFORMALDEHYDE:

2912.11.00-Acyclic aldehydes without other oxygen
function:--Methanal (formaldehyde)

5.0%

B

2912.12.00--Ethanal (acetaldehyde)

5.0%

B

2912.19.00--Other-Cyclic aldehydes without other oxygen
function:--Benzaldehyde

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

2912.49.00--Other-Aldehyde-alcohols,
aldehyde-phenols
andother oxygen function:--Vanillin
methoxybenzaldehyde)--Ethylvanillinhydroxybenzaldehyde)--Other0.0%

A

2912.50.00-Cyclic polymers of aldehydes

0.0%

A

2909.41.00
2909.43.00
2909.44.00
2909.49.00
2909.50
2909.50.10
2909.50.90
2909.60

2909.60.10

2910.30.00

2912.12912.22912.21.00
2912.29.00
2912.42912.41.00
2912.42.00

Description--2,2'-Oxydiethanol (diethylene glycol,
digol)--Monobutyl ethers of ethylene glycol orof diethylene glycol--Othermonoalkylethersof
ethyleneglycol or of diethylene glycol--Other-Ether-phenols,
ether-alcohol-phenols
and
their
halogenated,sulphonated,
nitrated or nitrosated derivatives:---Ethylene oxide derivatives

aldehyde-ethers,
aldehydes
with(4-hydroxy-3(3-ethoxy-4-304

HS code(HS2012)2912.60.00
2913.00.00

2914

2914.12914.11.00
2914.12.00
2914.13.00
2914.19.00

Description

Base Rate-Paraformaldehyde
HALOGENATED, SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES OF PRODUCTS OF
2912
KETONES AND QUINONES, WHETHER OR NOTWITH OTHER OXYGEN FUNCTION, AND THEIRHALOGENATED, SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES:-Acyclic ketones without other oxygen
function:--Acetone

5.0%

Staging
Category
B

0.0%

A

5.0%

B

--Butanone (methyl ethyl ketone)--4-Methylpentan-2-one (methyl isobutyl
ketone)--Other

0.0%

A

0.0%

A

0.0%

A

2914.2-Cyclanic,
cyclenicor
cycloterpenic
ketones without other oxygen function:

2914.22.00--Cyclohexanone and methylcyclohexanones

0.0%

A

2914.23.00--Ionones and methylionones

0.0%

A

2914.29.00

0.0%

A

2914.31.00--Other-Aromatic ketones without other oxygen
function:--Phenylacetone (phenylpropan-2-one)

0.0%

A

2914.39.00--Other0.0%

A2914.40

5.0%

B

0.0%

A

0.0%

A

2914.6-Ketone-alcohols and ketone-aldehydes:---4-Hydroxy-4-methylpentan-2-one(diacetone alcohol)---Other-Ketone-phenols and ketones with otheroxygen function-Quinones:

2914.61.00--Anthraquinone

0.0%

A

2914.69.00--Other-Halogenated, sulphonated,
nitrosated derivatives

0.0%

A

0.0%

A

2914.32914.40.10
2914.40.90
2914.50.00

2914.70.00

nitrated

or

2915

SATURATED ACYCLIC MONOCARBOXYLIC ACIDS
AND THEIR ANHYDRIDES, HALIDES, PEROXIDESANDPEROXYACIDS;THEIR
HALOGENATED,SULPHONATED,NITRATEDORNITROSATEDDERIVATIVES:

2915.1-Formic acid, its salts and esters:

2915.11.00--Formic acid

0.0%

A

2915.12.00--Salts of formic acid

0.0%

A

2915.13.00

5.0%

B

2915.21.00--Esters of formic acid
-Acetic acid and its
anhydride:--Acetic acid

5.0%

B

2915.24.00--Acetic anhydride

5.0%

B

2915.29.00--Other5.0%

B2915.3-Esters of acetic acid:2915.31.00--Ethyl acetate

5.0%

B

2915.32.00--Vinyl acetate

5.0%

B

2915.33.00--n-Butylacetate

5.0%

B

2915.2salts;

305

acetic

HS code(HS2012)2915.36.00

5.0%

Staging
Category
B--Dinoseb (ISO) acetate

2915.39--Other:

2915.39.10
2915.39.20---Glycerol triacetate

0.0%

A

---2-Ethoxyethyl acetate

5.0%

B

2915.39.90---Other-Mono-, di- or trichloroacetic acids,
their salts and esters-Propionic acid, its salts and esters-Butanoic acids, pentanoic acids, theirsalts and esters-Palmitic acid, stearic acid, theirsalts and esters-Other

5.0%

B

0.0%

A

0.0%

A

0.0%

A

5.0%

B

5.0%

B

2916.11.00-Unsaturated
acyclic
monocarboxylic
acids,
theiranhydrides,
halides,
peroxides,
peroxyacids
and
their
derivatives:--Acrylic acid and its salts

0.0%

A

2916.12.00--Esters of acrylic acid

0.0%

A

2916.13.00--Methacrylic acid and its salts

0.0%

A

2916.14.00--Esters of methacrylic acid--Oleic, linoleic or linolenic
their salts and esters--Binapacryl (ISO)

0.0%

A

5.0%

B

0.0%

A

5.0%

B

0.0%

A

0.0%

A

0.0%

A

2915.40.00
2915.50.00
2915.60.00
2915.70.00
2915.90.00

2916

2916.12916.15.00
2916.16.00
2916.19

Description

Base RateUNSATURATEDACYCLIC
MONOCARBOXYLICACIDS,CYCLIC
MONOCARBOXYLICACIDS,THEIR ANHYDRIDES, HALIDES, PEROXIDES ANDPEROXYACIDS;THEIR
HALOGENATED,SULPHONATED,NITRATEDORNITROSATEDDERIVATIVES:

acids,

2916.31.00--Other:---Acids containing not less than 8 andnot more than 22 carbon atoms, and theirsalts and esters---Other-Cyclanic,
cyclenicor
cycloterpenic
monocarboxylic acids, their anhydrides,
halides,
peroxides,
peroxyacids
andtheir derivatives-Aromatic monocarboxylic acids, theiranhydrides,
halides,
peroxides,
peroxyacids and their derivatives:--Benzoic acid, its salts and esters

2916.32.00--Benzoyl peroxide and benzoyl chloride

0.0%

A

2916.34.00--Phenylacetic acid and its salts

0.0%

A

2916.39.00--Other0.0%

A

2917.11.00

POLYCARBOXYLIC ACIDS, THEIR ANHYDRIDES,HALIDES,PEROXIDESANDPEROXYACIDS;
THEIR HALOGENATED, SULPHONATED, NITRATEDOR NITROSATED DERIVATIVES:-Acyclic
polycarboxylic
acids,
theiranhydrides,
halides,
peroxides,
peroxyacids and their derivatives:--Oxalic acid, its salts and esters

0.0%

A

2917.12.00--Adipic acid, its salts and esters

0.0%

A

2916.19.10
2916.19.90
2916.20.00

2916.32917

2917.1306

HS code(HS2012)2917.13.00
2917.14.00

Description--Azelaic acid, sebacic
salts and esters--Maleic anhydride

acid,

their

Base Rate

Staging
Category

0.0%

A

0.0%

A

0.0%

A

0.0%

A

2917.32.00--Other-Cyclanic,
cyclenicor
cycloterpenic
polycarboxylic acids, their anhydrides,
halides,
peroxides,
peroxyacids
andtheir derivatives-Aromatic polycarboxylic acids, theiranhydrides,
halides,
peroxides,
peroxyacids and their derivatives:--Dioctyl orthophthalates

5.0%

B

2917.33.00--Dinonyl or didecyl orthophthalates

5.0%

B

2917.34.00--Other esters of orthophthalic acid

0.0%

A

2917.35.00--Phthalic anhydride

5.0%

B

2917.36.00--Terephthalic acid and its salts

0.0%

A

2917.37.00--Dimethyl terephthalate

0.0%

A

2917.39.00--Other

5.0%

B

2918

CARBOXYLIC ACIDS WITH ADDITIONAL OXYGEN
FUNCTION AND THEIR ANHYDRIDES, HALIDES,PEROXIDESANDPEROXYACIDS;THEIR
HALOGENATED, SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES:

2918.1-Carboxylic acids with alcohol function
but without other oxygen function, theiranhydrides,
halides,
peroxides,
peroxyacids and their derivatives:

2918.11.00--Lactic acid, its salts and esters

0.0%

A

2918.12.00--Tartaric acid

0.0%

A

2918.13.00--Salts and esters of tartaric acid

0.0%

A

2918.14.00--Citric acid

0.0%

A

2918.15.00--Salts and esters of citric acid

0.0%

A

2918.16.00--Gluconic acid, its salts and esters

0.0%

A

2918.18.00--Chlorobenzilate (ISO)

0.0%

A

2918.19.00--Other0.0%

A

2918.2-Carboxylic acids with phenol function
but without other oxygen function, theiranhydrides,
halides,
peroxides,
peroxyacids and their derivatives:
0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

5.0%

B

5.0%

B

2917.19.00
2917.20.00

2917.32918.21.00
2918.22.00
2918.23.00
2918.29.00

2918.30.00

2918.92918.91.00
2918.99.00--Salicylic acid and its salts--O-Acetylsalicylic acid, its salts andesters--Other esters of salicylic acid andtheir salts--Other-Carboxylic
acids
with
aldehydeorketone function but without other oxygen
function,
theiranhydrides,
halides,
peroxides,
peroxyacids
and
their
derivatives-Other:--2,4,5-T(ISO)(2,4,5trichlorophenoxyacetic acid), its salts
and esters--Other307

HS code(HS2012)

Description

Base Rate

Staging
Category

2919

PHOSPHORIC
ESTERSAND
THEIR
SALTS,
INCLUDINGLACTOPHOSPHATES;THEIRHALOGENATED, SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES:

2919.10.00-Tris(2,3-dibromopropyl) phosphate

0.0%

A

2919.90.00-Other

0.0%

A

2920

ESTERS OF OTHER INORGANIC ACIDS OF NONMETALS (EXCLUDING ESTERS OF HYDROGEN
HALIDES)AND
THEIR
SALTS;THEIR
HALOGENATED, SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES:

0.0%

A

0.0%

A

0.0%

A

5.0%

B

5.0%

B

2920.19.00-Thiophosphoric
esters(phosphorothioates)
and
their
salts;
their halogenated, sulphonated, nitrated
or nitrosated derivatives:--Parathion (ISO) and parathion-methyl(ISO) (methyl-parathion)--Other

2920.90.00-Other2921

2921.21.00

AMINE-FUNCTION COMPOUNDS:-Acyclic
monoamines
and
their
derivatives; salts thereof:--Methylamine, di- or trimethylamine andtheir salts--Other-Acyclicpolyamines
and
their
derivatives; salts thereof:--Ethylenediamine and its salts

0.0%

A

2921.22.00--Hexamethylenediamine and its salts

0.0%

A

2921.29.00--Other-Cyclanic,
cyclenicor
cycloterpenic
monoorpolyamines,
and
their
derivatives; salts thereof-Aromatic
monoamines
and
their
derivatives; salts thereof:--Aniline and its salts

0.0%

A

0.0%

A

0.0%

A

--Aniline derivatives and their salts--Toluidines
and
their
derivatives;
salts thereof:---Toluidine
derivatives
containing
fluoro, nitro and propyl groups---Other--Diphenylamineanditsderivatives;
salts thereof--1-Naphthylamine (alpha-naphthylamine),
2-naphthylamine (beta-naphthylamine) andtheir derivatives; salts thereof--Amfetamine (INN), benzfetamine (INN),
dexamfetamine(INN),
etilamfetamine(INN), fencamfetamine (INN), lefetamine(INN), levamfetamine (INN), mefenorex
(INN)
and
phentermine(INN);
salts
thereof--Other-Aromaticpolyamines
and
their
derivatives; salts thereof:
--o-,
m-,
p-Phenylenediamine,diaminotoluenes, and their derivatives;
salts thereof

0.0%

A

5.0%

B

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

2920.12920.11.00

2921.12921.11.00
2921.19.00
2921.22921.30.00
2921.42921.41.00
2921.42.00
2921.43
2921.43.10
2921.43.90
2921.44.00
2921.45.00

2921.46.00

2921.49.00
2921.52921.51.00

308

HS code(HS2012)2921.59.00--Other

0.0%

Staging
CategoryA

2922.11.00

OXYGEN-FUNCTION AMINO-COMPOUNDS:-Amino-alcohols,
other
than
those
containing more than one kind of oxygen
function, their ethers and esters; salts
thereof:--Monoethanolamine and its salts

0.0%

A

2922.12.00--Diethanolamine and its salts

0.0%

A

2922.13.00--Triethanolamine and its salts

5.0%

B

2922.14.00--Dextropropoxyphene (INN) and its salts

0.0%

A

2922.19.00--Other

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

2922.41.00--Other-Amino-acids,
other
than
those
containing more than one kind of oxygen
function,andtheiresters;salts
thereof:--Lysine and its esters; salts thereof

0.0%

A

2922.42.00--Glutamic acid and its salts

0.0%

A

2922.43.00--Anthranilic acid and its salts

0.0%

A

2922.44.00--Tilidine (INN) and its salts

0.0%

A

2922.49.00--Other-Amino-alcohol-phenols,amino-acidphenols and other amino-compounds withoxygen function
QUATERNARYAMMONIUM
SALTS
AND
HYDROXIDES;
LECITHINSANDOTHER
PHOSPHOAMINOLIPIDS,WHETHERORNOTCHEMICALLY DEFINED:

0.0%

A

0.0%

A

2923.10.00-Choline and its salts

0.0%

A

2923.20.00-Lecithins and other phosphoaminolipids

0.0%

A

2923.90.00-Other

0.0%

A

2924

CARBOXYAMIDE-FUNCTION COMPOUNDS; AMIDEFUNCTION COMPOUNDS OF CARBONIC ACID:

0.0%

A

2922
2922.12922.22922.21.00
2922.29.00

Description-Amino-naphthols
and
other
aminophenols, other than those containing
more than one kind of oxygen function,
their ethers and esters; salts thereof:--Aminohydroxynaphthalenesulphonic acids
and their salts--Other

2922.3-Amino-aldehydes,
amino-ketones
andamino-quinones,
other
than
those
containing more than one kind of oxygen
function; salts thereof:

2922.31.00-Amfepramone (INN), methadone (INN) andnormethadone (INN); salts thereof

2922.39.00
2922.42922.50.00

2923

2924.12924.11.00-Acyclic
amides(including
acyclic
carbamates) and their derivatives; salts
thereof:--Meprobamate (INN)

Base Rate

2924.12.00--Fluoroacetamide (ISO), monocrotophos(ISO) and phosphamidon (ISO)

0.0%

A

2924.19.00--Other

0.0%

A

309

HS code(HS2012)2924.22924.21.00

Description-Cyclic
amides(including
cycliccarbamates) and their derivatives; salts
thereof:--Ureines and their derivatives; salts
thereofBase Rate

Staging
Category

0.0%

A

2924.23.00--2-Acetamidobenzoic
acid(Nacetylanthranilic acid) and its salts

0.0%

A

2924.24.00--Ethinamate (INN)

0.0%

A

2924.29.00--Other

0.0%

A

2925

CARBOXYIMIDE-FUNCTIONCOMPOUNDS(INCLUDING SACCHARIN AND ITS SALTS) AND
IMINE-FUNCTION COMPOUNDS:

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

2925.11.00-Imides and their derivatives;
thereof:--Saccharin and its salts

2925.12.00--Glutethimide (INN)

2925.19.00

2925.21.00--Other-Imines and their derivatives;
thereof:--Chlordimeform (ISO)2925.29.00--Other

2926

NITRILE-FUNCTION COMPOUNDS:

2926.10.00-Acrylonitrile

0.0%

A

2926.20.00

0.0%

A

0.0%

A

2926.90.00-1-Cyanoguanidine (dicyandiamide)-Fenproporex
(INN)
and
its
salts;
methadone (INN) intermediate (4-cyano-2dimethylamino-4,4-diphenylbutane)-Other0.0%

A

2927.00.00

DIAZO-, AZO- OR AZOXY-COMPOUNDS

0.0%

A

2928.00.00

ORGANIC DERIVATIVES OF HYDRAZINE OR OF
HYDROXYLAMINE

0.0%

A

2929

COMPOUNDS WITH OTHER NITROGEN FUNCTION:

2929.10.00-Isocyanates

0.0%

A

2929.90.00-Other

0.0%

A

2930

ORGANO-SULPHUR COMPOUNDS:

2930.20.00-Thiocarbamates and dithiocarbamates

0.0%

A

2930.30.00-Thiuram mono-, di- or tetrasulphides

0.0%

A

2930.40.00-Methionine

0.0%

A

2930.50.00-Captafol (ISO) and methamidophos (ISO)

0.0%

A

2930.90.00-Other

0.0%

A

2931

OTHER ORGANO-INORGANIC COMPOUNDS:

2931.10.00-Tetramethyl lead and tetraethyl lead

0.0%

A

2931.20.00-Tributyltin compounds

0.0%

A

2931.90-Other:---Glycine
derivatives
phosphono groups---Other

5.0%

B

0.0%

A

2925.12925.22926.30.00

2931.90.10
2931.90.90
2932

HETEROCYCLICCOMPOUNDSHETERO-ATOM(S) ONLY:

salts

salts

containing

WITH

310

OXYGENHS code(HS2012)2932.12932.11.00
2932.12.00

Description

Base Rate

Staging
Category-Compounds containing an unfused furanring (whether or not hydrogenated) inthe structure:--Tetrahydrofuran

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

2932.19.00--2-Furaldehyde (furfuraldehyde)--Furfuryl
alcoholtetrahydrofurfuryl alcohol--Other

2932.20.00-Lactones

2932.9-Other:2932.91.00--Isosafrole

0.0%

A

2932.92.00--1-(1,3-Benzodioxol-5-yl)propan-2-one

0.0%

A

2932.93.00--Piperonal

0.0%

A

2932.94.00--Safrole

0.0%

A

2932.95.00--Tetrahydrocannabinols (all isomers)

0.0%

A

2932.99.00--Other

0.0%

A

2933

HETEROCYCLICCOMPOUNDSHETERO-ATOM(S) ONLY:

0.0%

A

0.0%

A

2932.13.00

2933.12933.11.00
2933.19.00
2933.22933.21.00
2933.29.00
2933.32933.31.00
2933.32.00

2933.33.00

2933.39.00

WITH

and

NITROGEN-Compounds
containing
anunfusedpyrazolering(whetherornothydrogenated) in the structure:--Phenazone(antipyrin)
andits
derivatives--Other-Compounds
containing
anunfusedimidazolering(whetherornothydrogenated) in the structure:--Hydantoin and its derivatives

0.0%

A

--Other-Compounds
containing
anunfusedpyridine
ring(whetherornothydrogenated) in the structure:--Pyridine and its salts

0.0%

A

0.0%

A

--Piperidine and its salts--Alfentanil (INN), anileridine (INN),
bezitramide(INN),
bromazepam(INN),
difenoxin (INN), diphenoxylate (INN),
dipipanone(INN),
fentanyl(INN),
ketobemidone(INN),
methylphenidate(INN),
pentazocine(INN),
pethidine(INN), pethidine (INN) intermediate A,
phencyclidine(INN),(PCP),
phenoperidine (INN), pipradrol (INN),
piritramide (INN), propiram (INN) andtrimeperidine (INN); salts thereof--Other

0.0%

A

0.0%

A

0.0%

A

2933.4-Compounds containing in the structure aquinoline or isoquinoline ring-system(whetherornothydrogenated),notfurther fused:2933.41.00--Levorphanol (INN) and its salts

0.0%

A

2933.49.00--Other-Compounds containing a pyrimidine ring(whetherornothydrogenated)orpiperazine ring in the structure:--Malonylurea (barbituric acid) and its
salts

0.0%

A

0.0%

A

2933.52933.52.00

311

HS code(HS2012)

Description

Base Rate

Staging
Category

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

2933.61.00--Allobarbital (INN), amobarbital (INN),
barbital(INN),
butalbital(INN),
butobarbital,
cyclobarbital(INN),
methylphenobarbital (INN), pentobarbital(INN),
phenobarbital(INN),
secbutabarbital(INN),
secobarbital
(INN)
and
vinylbital(INN);
salts
thereof--Otherderivativesofmalonylurea(barbituric acid); salts thereof--Loprazolam (INN), mecloqualone (INN),
methaqualone (INN) and zipeprol (INN);
salts thereof--Other-Compounds
containing
anunfusedtriazine
ring(whetherornothydrogenated) in the structure:--Melamine

2933.69.00--Other

2933.7-Lactams:

2933.71.00--6-Hexanelactam (epsilon-caprolactam)

0.0%

A

2933.72.00--Clobazam (INN) and methyprylon (INN)

0.0%

A

2933.79.00--Other lactams

0.0%

A

2933.9-Other:--Alprazolam(INN),
camazepam(INN),
chlordiazepoxide(INN),
clonazepam(INN), chlorazepate, delorazepam (INN),
diazepam (INN), estazolam (INN), ethyl
loflazepate (INN), fludiazepam (INN),
flunitrazepam (INN), flurazepam (INN),
halazepam(INN),
lorazepam(INN),
lormetazepam(INN),
mazindol(INN),
medazepam(INN),
midazolam(INN),
nimetazepam(INN),
nitrazepam(INN),
nordazepam(INN),
oxazepam(INN),
pinazepam(INN),
prazepam(INN),
pyrovalerone(INN),
temazepam(INN),
tetrazepam (INN), and triazolam (INN);
salts thereof--Other

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

2933.53.00

2933.54.00
2933.55.00
2933.59.00
2933.62933.91.00

2933.99.00
2934

2934.10.00
2934.20.00
2934.30.00
2934.92934.91.00

NUCLEIC ACIDS AND THEIR SALTS, WHETHERORNOTCHEMICALLYDEFINED;OTHER
HETEROCYCLIC COMPOUNDS:-Compounds
containing
anunfusedthiazolering(whetherornothydrogenated) in the structure-Compounds containing in the structure abenzothiazole ring-system (whether or
not hydrogenated), not further fused-Compounds containing in the structure aphenothiazine ring-system (whether or
not hydrogenated), not further fused-Other:--Aminorex(INN),
brotizolam(INN),
clotiazepam(INN),
cloxazolam(INN),
dextromoramide (INN), haloxazolam (INN),
ketazolam(INN),
mesocarb(INN),
oxazolam(INN),
pemoline(INN),
phendimetrazine(INN),
phenmetrazine
(INN)
and
sufentanil(INN);
salts
thereof312

HS code(HS2012)2934.99.00--Other

0.0%

Staging
CategoryA

2935.00.00

SULPHONAMIDES

0.0%

A

2936

PROVITAMINS AND VITAMINS, NATURAL OR
REPRODUCEDBY
SYNTHESIS(INCLUDING
NATURAL
CONCENTRATES),DERIVATIVES
THEREOF USED PRIMARILY AS VITAMINS, AND
INTERMIXTURES OF THE FOREGOING, WHETHEROR NOT IN ANY SOLVENT:

2936.21.00-Vitamins
andtheirderivatives,
unmixed:--Vitamins A and their derivatives

0.0%

A

2936.22.00--Vitamin B1 and its derivatives

0.0%

A

2936.23.00--Vitamin B2 and its derivatives

0.0%

A

2936.24.00--D- or DL-Pantothenic acid (Vitamin B3
or Vitamin B5) and its derivatives

0.0%

A

2936.25.00--Vitamin B6 and its derivatives

0.0%

A

2936.26.00--Vitamin B12 and its derivatives

0.0%

A

2936.27.00--Vitamin C and its derivatives

0.0%

A

2936.28.00--Vitamin E and its derivatives

0.0%

A

2936.29.00--Other vitamins and their derivatives

0.0%

A

2936.90.00-Other, including natural concentrates

0.0%

A

2937

HORMONES, PROSTAGLANDINS, THROMBOXANESAND LEUKOTRIENES, NATURAL OR REPRODUCEDBY SYNTHESIS; DERIVATIVES AND STRUCTURALANALOGUES
THEREOF,INCLUDING
CHAIN
MODIFIED POLYPEPTIDES, USED PRIMARILY AS
HORMONES:

0.0%

A

2936.22937.12937.11.00
2937.12.00

Description-Polypeptide hormones, protein hormonesandglycoprotein
hormones,theirderivatives and structural analogues:--Somatotropin,
its
derivatives
andstructural analogues--Insulin and its salts

Base Rate

0.0%

A--Other-Steroidal hormones, their derivatives
and structural analogues:--Cortisone, hydrocortisone, prednisone(dehydrocortisone)andprednisolone(dehydrohydrocortisone)--Halogenatedderivativesofcorticosteroidal hormones--Oestrogens and progestogens

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

5.0%

B

2937.50.90--Other-Prostaglandins,
thromboxanes
andleukotrienes,
theirderivatives
andstructural analogues:---Based on the carboxylic acids of
2918.9---Other0.0%

A

2937.90.00-Other

0.0%

A

2938

GLYCOSIDES, NATURAL OR REPRODUCED BYSYNTHESIS, AND THEIR SALTS, ETHERS,ESTERS AND OTHER DERIVATIVES:

2938.10.00-Rutoside (rutin) and its derivatives

0.0%

A

2937.19.00
2937.22937.21.00
2937.22.00
2937.23.00
2937.29.00
2937.502937.50.10

313

HS code(HS2012)2938.90.00

Description

0.0%

Staging
Category
A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

Base Rate-Other2939.30.00

VEGETABLEALKALOIDS,
NATURALOR
REPRODUCEDBY
SYNTHESIS,
AND
THEIR
SALTS,ETHERS,ESTERSANDOTHER
DERIVATIVES:-Alkaloids
of
opium
and
their
derivatives; salts thereof:--Concentratesofpoppy
straw;
buprenorphine(INN),
codeine,dihydrocodeine(INN),
ethylmorphine,
etorphine(INN),
heroin,hydrocodone(INN), hydromorphone (INN), morphine,
nicomorphine(INN),
oxycodone(INN),
oxymorphone(INN),
pholcodine(INN),
thebacon(INN)
andthebaine;
salts
thereof--Other-Alkaloidsofcinchona
andtheirderivatives; salts thereof-Caffeine and its salts

2939.4-Ephedrines and their salts:

2939.41.00--Ephedrine and its salts

0.0%

A

2939.42.00--Pseudoephedrine (INN) and its salts

0.0%

A

2939.43.00--Cathine (INN) and its salts

0.0%

A

2939.44.00--Norephedrine and its salts

0.0%

A

2939.49.00--Other-Theophylline
andaminophylline(theophylline-ethylenediamine) and theirderivatives; salts thereof:--Fenetylline (INN) and its salts

0.0%

A

0.0%

A

0.0%

A

2939.61.00--Other-Alkaloids of ryeergot andderivatives; salts thereof:--Ergometrine (INN) and its salts

0.0%

A

2939.62.00--Ergotamine (INN) and its salts

0.0%

A

2939.63.00--Lysergic acid and its salts

0.0%

A

2939.69.00--Other0.0%

A

2939.9-Other:2939.91.00--Cocaine, ecgonine, levometamfetamine,
metamfetamine(INN),
metafetamine
racemate;
salts,
estersandotherderivatives thereof

0.0%

A

2939.99.00--Other

0.0%

A

2940

SUGARS, CHEMICALLY PURE, OTHER THAN
SUCROSE, LACTOSE, MALTOSE, GLUCOSE AND
FRUCTOSE; SUGAR ETHERS, SUGAR ACETALSAND SUGAR ESTERS, AND THEIR SALTS, OTHER
THAN PRODUCTS OF 2937, 2938 OR 2939:

5.0%

B

0.0%

A

2939

2939.12939.11.00

2939.19.00
2939.20.00

2939.52939.51.00
2939.59.00
2939.6

their

2940.00.90---Polyols
beingpolyhydroxyether
compounds containing 2 or more hydroxyl
groups per molecule and containing notless than 50% by weight of reacted
propylene oxide, other than polyesters---Other

2941

ANTIBIOTICS:

2940.00.10

314

HS code(HS2012)

Description

2941.90.00-Penicillins and their derivatives witha penicillanic acid structure; salts
thereof-Streptomycins and their derivatives;
salts thereof-Tetracyclines and their derivatives;
salts thereof-Chloramphenicol and its derivatives;
salts thereof-Erythromycin and its derivatives; salts
thereof-Other2942.00.00

OTHER ORGANIC COMPOUNDS30PHARMACEUTICAL PRODUCTS

3001

GLANDS AND OTHER ORGANS FOR ORGANOTHERAPEUTIC USES, DRIED, WHETHER OR NOTPOWDERED; EXTRACTS OF GLANDS OR OTHER
ORGANS OR OF
THEIR
SECRETIONS FOR
ORGANO-THERAPEUTIC USES; HEPARIN AND ITS
SALTS; OTHER HUMAN OR ANIMAL SUBSTANCESPREPARED FOR THERAPEUTIC OR PROPHYLACTIC
USES,
NOT
ELSEWHERE
SPECIFIEDORINCLUDED:

2941.10.00
2941.20.00
2941.30.00
2941.40.00
2941.50.00

3001.20.00
3001.90.00

3002-Extracts of glands or other organs orof their secretions-OtherBase Rate

Staging
Category

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

5.0%

B

0.0%

A

HUMAN BLOOD; ANIMAL BLOOD PREPARED FOR
THERAPEUTIC, PROPHYLACTIC OR DIAGNOSTIC
USES; ANTISERA, OTHER BLOOD FRACTIONSAND IMMUNOLOGICAL PRODUCTS, WHETHER OR
NOT MODIFIED OR OBTAINED BY MEANS OF
BIOTECHNOLOGICALPROCESSES;VACCINES,TOXINS,CULTURESOFMICRO-ORGANISMS(EXCLUDING YEASTS) AND SIMILAR PRODUCTS:

3002.10.90-Antisera, other blood fractions andimmunological products, whether or notmodifiedorobtained
by
means
of
biotechnological processes:---Goods, being unmodified immunologicalproducts, as follows: (a) polyethers in
the primary forms described in Note 6 toChapter 39; (b) natural polymers in the
primary forms described in Note 6 toChapter 39---Other

3002.20.00-Vaccines for human medicine

0.0%

A

3002.30.00-Vaccines for veterinary medicine

0.0%

A

3002.90.00-Other

0.0%

A

3003

MEDICAMENTS (EXCLUDING GOODS OF 3002,
3005 OR 3006) CONSISTING OF TWO OR MORE
CONSTITUENTS
WHICH
HAVE
BEEN
MIXED
TOGETHER FOR THERAPEUTIC OR PROPHYLACTIC
USES, NOT PUT UP IN MEASURED DOSES OR IN
FORMS OR PACKINGS FOR RETAIL SALE:

3002.103002.10.10315

HS code(HS2012)3003.10.00
3003.20.00

Description-Containing penicillins or derivatives
thereof,withapenicillanic
acid
structure, or streptomycins or theirderivatives-Containing other antibiotics

Base Rate

Staging
Category

0.0%

A

0.0%

A

3003.3-Containing hormones or other productsof 2937 but not containing antibiotics:

3003.31.00--Containing insulin

0.0%

A

3003.39.00--Other-Containing
alkaloidsorderivatives
thereof but not containing hormones orother products of 2937 or antibiotics-Other

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

5.0%

B

5.0%

B

5.0%

B

3003.40.00
3003.90.00

3004

3004.10.00
3004.20.00
3004.33004.31.00
3004.32.00
3004.39.00
3004.40.00

MEDICAMENTS (EXCLUDING GOODS OF 3002,
3005 OR 3006) CONSISTING OF MIXED OR
UNMIXED PRODUCTS FOR THERAPEUTIC OR
PROPHYLACTIC USES, PUT UP IN MEASUREDDOSES (INCLUDING THOSE IN THE FORM OF
TRANSDERMAL ADMINISTRATION SYSTEMS) OR
IN FORMS OR PACKINGS FOR RETAIL SALE:-Containing penicillins or derivatives
thereof,withapenicillanic
acid
structure, or streptomycins or theirderivatives-Containing other antibiotics-Containing hormones or other productsof 2937 but not containing antibiotics:--Containing insulin--Containing
adrenalcorticosteroid
hormones,theirderivatives
orstructural analogues--Other-Containing
alkaloidsorderivatives
thereof but not containing hormones,
other products of 2937 or antibiotics

3004.50.00-Other medicaments containing
or other products of 2936

3004.90.00-Other3005

WADDING, GAUZE, BANDAGES AND SIMILAR
ARTICLES(FOR
EXAMPLE,DRESSINGS,ADHESIVE
PLASTERS,
POULTICES),
IMPREGNATED
ORCOATED
WITH
PHARMACEUTICAL SUBSTANCES OR PUT UP IN
FORMS OR PACKINGS FOR RETAIL SALE FOR
MEDICAL, SURGICAL, DENTAL OR VETERINARYPURPOSES:

3005.10.00
3005.903005.90.10
3005.90.90
3006

vitamins-Adhesive dressings and other articles
having an adhesive layer-Other:---Wadding, including cotton wool andabsorbent cotton---Other
PHARMACEUTICAL GOODS SPECIFIED IN NOTE 4
TO THIS CHAPTER:

316

HS code(HS2012)3006.103006.10.1

3006.10.11

3006.10.12

3006.10.13

3006.10.14

3006.10.15
3006.10.19
3006.10.2
3006.10.21
3006.10.22
3006.10.29
3006.10.90
3006.20.00
3006.30.00

3006.40.00
3006.50.00
3006.60.00

3006.70.00

Description-Sterile
surgicalcatgut,similarsterilesuturematerials(includingsterile absorbable surgical or dental
yarns) and sterile tissue adhesives for
surgicalwound
closure;sterilelaminaria and sterile laminaria tents;
sterile absorbable surgical or dental
haemostatics; sterile surgical or dental
adhesionbarriers,
whetherornotabsorbable:---Sterile surgical or dental adhesion
barriers, whether or not absorbable, ofplastics:----Ofpolymersofvinyl
chloride,containing by weight not less than 6% ofplasticisers, in the forms described in
3920----Of plastics, in the forms describedin 3920, as follows: (a) of polymers of
ethylene; (b) of polymers of styrene;(c) of polymers of vinyl chloride, NSA;(d) of poly(vinyl butyral); (e) ofpolymides----Of plastics, in the forms describedin 3920, as follows: (a) of cellulose or
its chemical derivatives; (b) of aminoresins; (c) of phenolic resins----Of plastics, in the forms describedin 3921, as follows: (a) of polymers ofstyrene; (b) of vinyl chloride; (c) of
polyurethanes----Ofcelluloseoritschemicalderivatives,coated,coveredorlaminated, NSA----Of other plastics---Sterile surgical or dental adhesion
barriers, whether or not absorbable, of
textile fabrics:----In the form of knitted or crocheted
fabrics containing by weight 5% or moreof elastomeric yarn or rubber thread----Ofotherknittedorcrochetedfabrics of a width not exceeding 30 cm----Ofother
fabrics---Otherknittedorcrocheted-Blood-grouping reagents-Opacifying
preparations
for
X-ray
examinations;diagnostic
reagents
designed to be administered to thepatient-Dentalcements
andotherdentalfillings; bone reconstruction cements-First-aid boxes and kits
-Chemical
contraceptive
preparations
based on hormones, on other products of
2937 or on spermicides-Gel preparations designed to be used inhuman or veterinary
medicine as alubricant for parts of the body for
surgicaloperationsorphysicalexaminations or as a coupling agent
between the body and medical instruments

317

Base Rate

Staging
Category

5.0%

B

5.0%

B

0.0%

A

5.0%

B

0.0%

A

5.0%

B

5.0%

B

5.0%

B

5.0%

B

0.0%

A

0.0%

A

0.0%

A

5.0%

B

0.0%

A

0.0%

A

5.0%

B

HS code(HS2012)3006.9Description

Base Rate

Staging
Category-Other:3006.91.00--Appliances identifiable for ostomy use

5.0%

B

3006.92--Waste pharmaceuticals:

3006.92.10---Goods, as follows: (a) of goods of3005.90.10; (b) of goods of 3006.40.00

5.0%

B

3006.92.20---Of goods of 3005, NSA

5.0%

B

3006.92.30---Of goods of Chapter 30, NSA

0.0%

A

3006.92.90---Other

5.0%

B

31

FERTILISERS

3101.00.00

ANIMAL OR VEGETABLE FERTILISERS, WHETHEROR NOT MIXED TOGETHER OR CHEMICALLYTREATED; FERTILISERS PRODUCED BY THE
MIXING OR CHEMICAL TREATMENT OF ANIMALOR VEGETABLE PRODUCTS

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

3102
3102.10.00
3102.23102.21.00
3102.29.00
3102.30.00
3102.40.00
3102.50.00

MINERALOR
CHEMICALFERTILISERS,NITROGENOUS:-Urea,
whetherornotinaqueoussolution-Ammonium sulphate; double salts andmixturesofammoniumsulphateandammonium nitrate:--Ammonium sulphate--Other-Ammonium nitrate, whether or not inaqueous solution-Mixturesofammonium
nitratewithcalcium carbonate or other inorganic
non-fertilising substances-Sodium nitrate

3102.60.00-Double salts and mixtures
nitrate and ammonium nitrate

3102.80.00-Mixtures of urea and ammonium nitrate
in aqueous or ammoniacal solution

0.0%

A

3102.90.00-Other, including mixtures not specified
in the foregoing subheadings

0.0%

A

0.0%

A

0.0%

A

0.0%

A

3103
3103.10.00
3103.90.00

MINERALOR
CHEMICALPHOSPHATIC:-Superphosphatesofcalcium

FERTILISERS,

3104.20.00-Other
MINERALOR
CHEMICALPOTASSIC:-Potassium chloride

3104.30.00-Potassium sulphate

0.0%

A

3104.90.00-Other

0.0%

A

3105

MINERALOR
CHEMICALFERTILISERSCONTAINING
TWO
OR
THREE
OF
THE
FERTILISINGELEMENTSNITROGEN,PHOSPHORUS
AND
POTASSIUM;OTHERFERTILISERS; GOODS OF THIS CHAPTER IN
TABLETS OR SIMILAR FORMS OR IN PACKAGESOF A GROSS WEIGHT NOT EXCEEDING 10 KG:

3105.10.00-Goods of this Chapter in tablets orsimilar forms or in packages of a grossweight not exceeding 10 kg

0.0%

A

3104

FERTILISERS,

318

HS code(HS2012)

Description

Base Rate

Staging
Category

3105.20.00-Mineralorchemicalfertiliserscontaining
the
three
fertilisingelements
nitrogen,phosphorus
andpotassium

0.0%

A

3105.30.00-Diammoniumhydrogenorthophosphate(diammonium phosphate)

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

3201.10.00

TANNING EXTRACTS OF VEGETABLE ORIGIN;
TANNINS AND THEIR SALTS, ETHERS, ESTERS
AND OTHER DERIVATIVES:-Quebracho extract

0.0%

A

3201.20.00-Wattle extract

0.0%

A

3201.90.00-Other

0.0%

A

3202

SYNTHETIC ORGANIC TANNING SUBSTANCES;
INORGANIC TANNING SUBSTANCES; TANNING
PREPARATIONS, WHETHER OR NOT CONTAINING
NATURAL TANNING SUBSTANCES; ENZYMATIC
PREPARATIONS FOR PRE-TANNING:

3202.10.00-Synthetic organic tanning substances

0.0%

A

3202.90.00-Other0.0%

A3203.00.00

COLOURING MATTER OF VEGETABLE OR ANIMALORIGIN (INCLUDING DYEING EXTRACTS BUT
EXCLUDING ANIMAL BLACK), WHETHER OR NOTCHEMICALLYDEFINED;
PREPARATIONSASSPECIFIED IN NOTE 3 TO THIS CHAPTERBASED ON COLOURING MATTER OF VEGETABLE
OR ANIMAL ORIGIN

0.0%

A

3204

SYNTHETICORGANICCOLOURING
MATTER,
WHETHERORNOTCHEMICALLYDEFINED;
PREPARATIONS AS SPECIFIED IN NOTE 3 TO
THIS CHAPTER BASED ON SYNTHETIC ORGANICCOLOURING
MATTER;SYNTHETICORGANICPRODUCTS OF A KIND USED AS FLUORESCENT
BRIGHTENING AGENTS OR AS LUMINOPHORES,WHETHER OR NOT CHEMICALLY DEFINED:

3204.1-Synthetic organic colouring matter andpreparations based thereon as specified
in Note 3 to this Chapter:

3105.40.00

3105.53105.51.00
3105.59.00
3105.60.00
3105.90.00

32

3201

-Ammonium
dihydrogenorthophosphate(monoammonium phosphate) and mixtures
thereofwithdiammoniumhydrogenorthophosphate(diammonium
phosphate)-Other mineral or chemical fertiliserscontaining the two fertilising elements
nitrogen and phosphorus:--Containing nitrates and phosphates--Other-Mineralorchemicalfertiliserscontaining the two fertilising elements
phosphorus and potassium-OtherTANNING OR DYEING EXTRACTS; TANNINS AND
THEIR DERIVATIVES; DYES, PIGMENTS ANDOTHER
COLOURING
MATTER;
PAINTSANDVARNISHES; PUTTY AND OTHER MASTICS; INKS

319

HS code(HS2012)3204.11.00
3204.12.00
3204.13.00
3204.14.00
3204.15.00
3204.16.00
3204.17.00
3204.19.00
3204.20.00
3204.90.00
3205.00.00

3206

3206.13206.11.00
3206.19.00
3206.20.00
3206.43206.41.00
3206.42.00
3206.49

3206.49.10

3206.49.90
3206.50.00

Description--Disperse dyes and preparations based
thereon--Aciddyes,
whetherornotpremetallised, and preparations based
thereon; mordant dyes and preparations
based thereon--Basic dyes and preparations based
thereon--Direct dyes and preparations based
thereon--Vat dyes (including those usable inthat state as pigments) and preparations
based thereon--Reactive dyes and preparations based
thereon--Pigments
andpreparations
based
thereon--Other, including mixtures of colouring
matter of two or more of 3204.11.00 to
3204.19.00-Synthetic organic products of a kindused as fluorescent brightening agents-OtherCOLOUR LAKES; PREPARATIONS AS SPECIFIEDIN NOTE 3 TO THIS CHAPTER BASED ON
COLOUR LAKES

Base Rate

Staging
Category

5.0%

B

5.0%

B

5.0%

B

0.0%

A

0.0%

A

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

0.0%

A

0.0%

A

0.0%

A

5.0%

B

0.0%

A

OTHER COLOURING MATTER; PREPARATIONS AS
SPECIFIED IN NOTE 3 TO THIS CHAPTER,
OTHER THAN THOSE OF 3203.00.00, 3204 OR
3205.00.00; INORGANIC PRODUCTS OF A KIND
USED AS LUMINOPHORES, WHETHER OR NOTCHEMICALLY DEFINED:-Pigments and preparations based ontitanium dioxide:--Containing 80% or more by weight oftitanium dioxide calculated on the dry
matter--Other-Pigments and preparations based on
chromium compounds-Othercolouringmatterandother
preparations:--Ultramarine
andpreparations
based
thereon--Lithopone
and
other
pigments
preparations based on zinc sulphideand--Other:---Goods, as follows: (a) pigments andpreparations based on cadmium compounds;(b) pigments and preparations based on
hexacyanoferrates(ferrocyanides
andferricyanides)---Other-Inorganic products of a kind used asluminophores320

HS code(HS2012)

Description

Base Rate

Staging
Category

3207

PREPARED PIGMENTS, PREPARED OPACIFIERS
AND
PREPARED
COLOURS,VITRIFIABLE
ENAMELS AND GLAZES, ENGOBES (SLIPS),LIQUID LUSTRES AND SIMILAR PREPARATIONS,
OF
A
KIND
USED
IN
THE
CERAMIC,
ENAMELLING OR GLASS INDUSTRY; GLASS FRIT
AND OTHER GLASS, IN THE FORM OF POWDER,GRANULES OR FLAKES:

3207.10.00-Prepared pigments, prepared opacifiers,preparedcoloursandsimilarpreparations

5.0%

B

3207.20.00-Vitrifiable enamels and glazes, engobes(slips) and similar preparations

5.0%

B

3207.30.00-Liquid lustres and similar preparations

0.0%

A

3207.40.00-Glass frit and other glass, in the formof powder, granules or flakes

0.0%

A

3208

PAINTS AND VARNISHES (INCLUDING ENAMELSANDLACQUERS)BASEDON
SYNTHETICPOLYMERS OR CHEMICALLY MODIFIED NATURALPOLYMERS, DISPERSED OR DISSOLVED IN A
NON-AQUEOUS MEDIUM; SOLUTIONS AS DEFINEDIN NOTE 4 TO THIS CHAPTER:

3208.10.00-Based on polyesters

5.0%

B

3208.20.00-Based on acrylic or vinyl polymers

5.0%

B

3208.90.00-Other

5.0%

B

3209

PAINTS AND VARNISHES (INCLUDING ENAMELSANDLACQUERS)BASEDON
SYNTHETICPOLYMERS OR CHEMICALLY MODIFIED NATURALPOLYMERS, DISPERSED OR DISSOLVED IN AN
AQUEOUS MEDIUM:

3209.10.00-Based on acrylic or vinyl polymers

5.0%

B

3209.90.00-Other5.0%

B3210.00.00

OTHER PAINTS AND VARNISHES (INCLUDINGENAMELS,LACQUERSANDDISTEMPERS);PREPARED WATER PIGMENTS OF A KIND USEDFOR FINISHING LEATHER

5.0%

B

3211.00.00

PREPARED DRIERS

5.0%

B

3212

PIGMENTS (INCLUDING METALLIC POWDERS AND
FLAKES) DISPERSED IN NON-AQUEOUS MEDIA,
IN LIQUID OR PASTE FORM, OF A KIND USEDIN THE MANUFACTURE OF PAINTS (INCLUDINGENAMELS); STAMPING FOILS; DYES AND OTHER
COLOURING MATTER PUT UP IN FORMS OR
PACKINGS FOR RETAIL SALE:

3212.10.00-Stamping foils

5.0%

B

3212.90.00-Other

5.0%

B

3213

ARTISTS’,
STUDENTS’ORSIGNBOARDPAINTERS'COLOURS,
MODIFYINGTINTS,
AMUSEMENT COLOURS AND THE LIKE, IN
TABLETS, TUBES, JARS, BOTTLES, PANS OR
IN SIMILAR FORMS OR PACKINGS:

3213.10.00-Colours in sets

5.0%

B

3213.90.00-Other

5.0%

B

321

HS code(HS2012)3214

Description

Base Rate

Staging
Category

5.0%

B

5.0%

B

GLAZIERS' PUTTY, GRAFTING PUTTY, RESIN
CEMENTS, CAULKING COMPOUNDS AND OTHERMASTICS;PAINTERS'FILLINGS;NONREFRACTORY SURFACING PREPARATIONS FORFAÇADES, INDOOR WALLS, FLOORS, CEILINGS
OR THE LIKE:

3215.1-Glaziers' putty, grafting putty, resin
cements, caulking compounds and othermastics; painters' fillings-OtherPRINTING INK, WRITING OR DRAWING INK AND
OTHER INKS, WHETHER OR NOT CONCENTRATEDOR SOLID:-Printing ink:

3215.11.00--Black

5.0%

B

3215.19.00--Other5.0%

B

3215.90.00-Other

5.0%

B

33

ESSENTIAL OILS AND RESINOIDS; PERFUMERY,COSMETIC OR TOILET PREPARATIONS

3301

ESSENTIAL OILS (TERPENELESS OR NOT),INCLUDINGCONCRETESAND
ABSOLUTES;RESINOIDS;EXTRACTED
OLEORESINS;CONCENTRATES OF ESSENTIAL OILS IN FATS,
IN FIXED OILS, IN WAXES OR THE LIKE,OBTAINED BY ENFLEURAGE OR MACERATION;TERPENIC
BY-PRODUCTS
OF
THE
DETERPENATION OF ESSENTIAL OILS; AQUEOUS
DISTILLATES AND AQUEOUS SOLUTIONS OF
ESSENTIAL OILS:

3301.1-Essential oils of citrus fruit:

3301.12.00--Of orange

0.0%

A

3301.13.00--Of lemon

0.0%

A

3301.19.00

0.0%

A

3301.24.00--Other-Essential oils other than those
citrus fruit:--Of peppermint (Mentha piperita)

0.0%

A

3301.25.00--Of other mints

0.0%

A

3301.29.00--Other0.0%

A

3301.30.00-Resinoids

0.0%

A

3301.90.00-Other

0.0%

A

3302

MIXTURES OF ODORIFEROUS SUBSTANCES ANDMIXTURES (INCLUDING ALCOHOLIC SOLUTIONS)WITH A BASIS OF ONE OR MORE OF THESE
SUBSTANCES, OF A KIND USED AS RAW
MATERIALSIN
INDUSTRY;OTHER
PREPARATIONSBASEDONODORIFEROUS
SUBSTANCES, OF A KIND USED FOR THE
MANUFACTURE OF BEVERAGES:

0.0%

A

5.0%

B

3214.10.00
3214.90.00
3215

3301.23302.103302.10.1
3302.10.11
3302.10.12

of-Of a kind used in the food or drink
industries:---Of a kind used in the manufacture ofbeverages:----Preparations
known
as“Angosturaaromatic bitters”----Compound alcoholic preparations, NSA

322

HS code(HS2012)3302.10.19----Other

4.0%

Staging
CategoryB

3302.10.90---Other5.0%

B

3302.90.00-Other5.0%

B3303.00.00

PERFUMES AND TOILET WATERS

5.0%

B

3304

BEAUTYOR
MAKE-UPPREPARATIONSANDPREPARATIONS FOR THE CARE OF THE SKIN(OTHER
THAN
MEDICAMENTS),INCLUDINGSUNSCREEN
OR
SUN
TAN
PREPARATIONS;MANICURE OR PEDICURE PREPARATIONS:

3304.10.00-Lip make-up preparations

5.0%

B

3304.20.00-Eye make-up preparations

5.0%

B

3304.30.00-Manicure or pedicure preparations

5.0%

B

3304.9-Other:3304.91.00--Powders, whether or not compressed

5.0%

B

3304.99.00--Other

5.0%

B

3305

PREPARATIONS FOR USE ON THE HAIR:

3305.10.00

5.0%

B

5.0%

B

3305.30.00-Shampoos-Preparations forstraightening-Hair lacquers

5.0%

B

3305.90.00-Other

5.0%

B

3306

PREPARATIONS FOR ORAL OR DENTAL HYGIENE,INCLUDING DENTURE FIXATIVE PASTES AND
POWDERS; YARN USED TO CLEAN BETWEEN THE
TEETH (DENTAL FLOSS), IN INDIVIDUALRETAIL PACKAGES:
5.0%

B

0.0%

A

3306.20.90-Dentifrices-Yarn used to clean between the teeth(dental floss):---Of high tenacity yarn of nylon orother polyamides---Other

5.0%

B

3306.90.00-Other

5.0%

B

3307

PRE-SHAVE,SHAVINGOR
AFTER-SHAVEPREPARATIONS, PERSONAL DEODORANTS, BATH
PREPARATIONS,DEPILATORIES
AND
OTHER
PERFUMERY,COSMETICOR
TOILET
PREPARATIONS, NOT ELSEWHERE SPECIFIED OR
INCLUDED;
PREPAREDROOM
DEODORISERS,WHETHER OR NOTPERFUMED OR HAVINGDISINFECTANT PROPERTIES:
5.0%

B

5.0%

B

5.0%

B

3305.20.00

3306.10.00
3306.203306.20.10

3307.10.00
3307.20.00
3307.30.00
3307.4

Description

permanent

Base Ratewavingor-Pre-shave,shavingor
after-shave
preparations-Personal deodorants and antiperspirants-Perfumed bath salts and other bath
preparations-Preparationsforperfumingordeodorising rooms, including odoriferous
preparations
usedduringreligious
rites:

3307.41.00--“Agarbatti”
and
other
odoriferous
preparations which operate by burning

0.0%

A

3307.49.00--Other

5.0%

B

323

HS code(HS2012)3307.90.00

Description-Other34

SOAP,
ORGANICSURFACE-ACTIVE
AGENTS,WASHING
PREPARATIONS,
LUBRICATINGPREPARATIONS, ARTIFICIAL WAXES, PREPAREDWAXES,POLISHINGORSCOURING
PREPARATIONS,CANDLESANDSIMILAR
ARTICLES,MODELLING
PASTES,“DENTAL
WAXES” AND DENTAL PREPARATIONS WITH A
BASIS OF PLASTER

3401

SOAP; ORGANIC SURFACE-ACTIVE PRODUCTS
AND PREPARATIONS FOR USE AS SOAP, IN THE
FORM OF BARS, CAKES, MOULDED PIECES OR
SHAPES, WHETHER OR NOT CONTAINING SOAP;ORGANICSURFACE-ACTIVEPRODUCTSAND
PREPARATIONS FOR WASHING THE SKIN, IN
THE FORM OF LIQUID OR CREAM AND PUT UPFORRETAILSALE,
WHETHERORNOTCONTAINING SOAP; PAPER, WADDING, FELTAND NON-WOVENS, IMPREGNATED, COATED OR
COVERED WITH SOAP OR DETERGENT:

3401.13401.11.00
3401.19.00
3401.20.00

3401.30.00

-Soap
and
organic
surface-active
products and preparations, in the formof bars, cakes,
moulded pieces or
shapes, and paper, wadding, felt andnon-wovens,
impregnated,coatedorcovered with soap or detergent:--For toilet use (including medicatedproducts)--Other-Soap in other forms-Organic
surface-active
products
andpreparations for washing the skin, in
the form of liquid or cream and put up
forretailsale,
whetherornotcontaining soap

5.0%

Staging
Category
B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

Base Rate

3402

ORGANICSURFACE-ACTIVE
AGENTS(OTHER
THAN SOAP); SURFACE-ACTIVE PREPARATIONS,WASHING
PREPARATIONS(INCLUDING
AUXILIARYWASHING
PREPARATIONS)AND
CLEANING PREPARATIONS, WHETHER OR NOTCONTAINING SOAP, OTHER THAN THOSE OF
3401:

3402.1-Organic surface-active agents, whether
or not put up for retail sale:3402.11.00--Anionic

5.0%

B

3402.12.00--Cationic

5.0%

B

3402.13.00--Non-ionic

5.0%

B

3402.19.00--Other

5.0%

B

3402.20.00-Preparations put up for retail sale

5.0%

B

3402.90.00-Other

5.0%

B

324

HS code(HS2012)

Base Rate

Staging
Category

3403.11.10--Preparations for the treatment of
textile materials, leather, furskins orother materials:---In solid or semi-solid form

0.0%

A

3403.11.90---Other0.0%

A

3403.19--Other:

3403.19.10---In solid or semi-solid form

0.0%

A

3403.19.90---Other0.0%

A

3403.93403.91.10-Other:--Preparations for the treatment of
textile materials, leather, furskins orother materials:---In solid or semi-solid form

0.0%

A

3403.91.90---Other0.0%

A

3403.99--Other:

3403.99.10---In solid or semi-solid form

0.0%

A

3403.99.90---Other

0.0%

A

3404

ARTIFICIAL WAXES AND PREPARED WAXES:-Of
poly(oxyethylene)(polyethylene
glycol)-Other

0.0%

A

5.0%

B

Description

3403

LUBRICATINGPREPARATIONS(INCLUDING
CUTTING-OIL PREPARATIONS, BOLT OR NUT
RELEASE PREPARATIONS, ANTI-RUST OR ANTICORROSION PREPARATIONS AND MOULD RELEASE
PREPARATIONS, BASED ON LUBRICANTS) AND
PREPARATIONS OF A KIND USED FOR THE OIL
ORGREASE
TREATMENTOFTEXTILE
MATERIALS, LEATHER, FURSKINS OR OTHER
MATERIALS, BUT EXCLUDING PREPARATIONSCONTAINING, AS BASIC CONSTITUENTS, 70%
OR MORE BY WEIGHT OF PETROLEUM OILS OROFOILSOBTAINEDFROM
BITUMINOUS
MINERALS:

3403.1-Containing
petroleumoils
orobtained from bituminous minerals:

3403.113403.91

3404.20.00
3404.90.00

oils

3405

POLISHESAND
CREAMS,FOR
FOOTWEAR,FURNITURE, FLOORS, COACHWORK, GLASS OR
METAL, SCOURING PASTES AND POWDERS AND
SIMILAR PREPARATIONS (WHETHER OR NOT IN
THE FORM OF
PAPER,WADDING, FELT,NONWOVENS, CELLULAR PLASTICS OR CELLULAR
RUBBER, IMPREGNATED, COATED OR COVEREDWITH SUCH PREPARATIONS, EXCLUDING WAXES
OF 3404):

3405.10.00-Polishes,
creamsandsimilarpreparations for footwear or leather

5.0%

B

3405.20.00-Polishes,
creamsandsimilarpreparations for the maintenance ofwoodenfurniture,
floorsorotherwoodwork

5.0%

B

3405.30.00-Polishes and similar preparations forcoachwork, other than metal polishes

5.0%

B

3405.40.00-Scouring pastes and powders and otherscouring preparations

5.0%

B

325

HS code(HS2012)3405.90.00-Other

5.0%

Staging
CategoryB

3406.00.00

CANDLES, TAPERS AND THE LIKE

5.0%

B

3407.00.00

MODELLING PASTES, INCLUDING THOSE PUT UPFOR CHILDREN’S AMUSEMENT; PREPARATIONSKNOWN AS “DENTAL WAX” OR AS “DENTAL
IMPRESSION COMPOUNDS”, PUT UP IN SETS,
IN PACKINGS FOR RETAIL SALE OR IN
PLATES, HORSESHOE SHAPES, STICKS OR
SIMILAR FORMS; OTHER PREPARATIONS FOR
USE IN DENTISTRY, WITH A BASIS OF
PLASTER (OF CALCINED GYPSUM OR CALCIUM
SULPHATE)

5.0%

B

35

ALBUMINOIDALSUBSTANCES;
STARCHES; GLUES; ENZYMES

3501

CASEIN, CASEINATES AND OTHERDERIVATIVES; CASEIN GLUES:

3501.10.00-Casein

0.0%

A

3501.90.00-Other

0.0%

A

3502

ALBUMINS (INCLUDING CONCENTRATES OF TWO
OR MORE WHEY PROTEINS, CONTAINING BY
WEIGHT MORE THAN 80% WHEY PROTEINS,CALCULATED
ON
THE
DRY
MATTER),ALBUMINATES
AND
OTHER
ALBUMINDERIVATIVES:

3502.1-Egg albumin:

3502.11.00--Dried0.0%

A

3502.19.00--Other0.0%

A

3502.20.00-Milk albumin, including concentrates of
two or more whey proteins

0.0%

A

3502.90.00-Other

0.0%

A

3503

GELATIN(INCLUDINGGELATIN
IN
RECTANGULAR (INCLUDING SQUARE) SHEETS,WHETHERORNOTSURFACE-WORKED
OR
COLOURED)ANDGELATINDERIVATIVES;
ISINGLASS; OTHER GLUES OF ANIMAL ORIGIN,
EXCLUDING CASEIN GLUES OF 3501:

3503.00.10---Gelatin

5.0%

B

3503.00.90---Other0.0%

A

3504.00.00

PEPTONES AND THEIR DERIVATIVES; OTHER
PROTEIN
SUBSTANCES
AND
THEIR
DERIVATIVES, NOT ELSEWHERE SPECIFIED OR
INCLUDED; HIDE POWDER, WHETHER OR NOTCHROMED

0.0%

A

3505

DEXTRINS AND OTHER MODIFIED STARCHES(FOR
EXAMPLE,
PREGELATINISEDORESTERIFIED STARCHES); GLUES BASED ON
STARCHES, OR ON
DEXTRINS OR OTHER
MODIFIED STARCHES:

3505.10.00-Dextrins and other modified starches

0.0%

A

3505.20.00-Glues0.0%

A

Description

326

Base Rate

MODIFIEDCASEINHS code(HS2012)3506

3506.10.00
3506.93506.91.00
3506.99.00

Description

Base Rate

Staging
Category

5.0%

B

5.0%

B

5.0%

B

PREPARED
GLUES
AND
OTHER
PREPAREDADHESIVES, NOT ELSEWHERE SPECIFIED OR
INCLUDED; PRODUCTS SUITABLE FOR USE AS
GLUES OR ADHESIVES, PUT UP FOR RETAIL
SALE
AS
GLUES
OR
ADHESIVES,NOTEXCEEDING A NET WEIGHT OF 1 KG:-Products suitable for use as glues oradhesives, put up for retail sale asglues or adhesives, not exceeding a net
weight of 1 kg
-Other:--Adhesives based on polymers of 3901 to
3913 or on rubber--Other

3507

ENZYMES; PREPARED ENZYMES NOT ELSEWHERE
SPECIFIED OR INCLUDED:

3507.10.00-Rennet and concentrates thereof

0.0%

A

3507.90.00-Other

0.0%

A

36

EXPLOSIVES;PYROTECHNIC
PRODUCTS;
MATCHES;PYROPHORICALLOYS;CERTAINCOMBUSTIBLE PREPARATIONS

3601.00.00

PROPELLENT POWDERS

5.0%

B

3602.00.00

PREPAREDEXPLOSIVES,PROPELLENT POWDERS

5.0%

B

5.0%

B

5.0%

B

5.0%

B

0.0%

A

3606.10.00-Liquidorliquefied-gas
fuelsincontainers of a kind used for filling or
refilling cigarette or similar lightersand of a capacity not exceeding 300 cm3

0.0%

A

3606.90.00-Other

0.0%

A

37

PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

3701

PHOTOGRAPHIC PLATES AND FILM IN THE
FLAT, SENSITISED, UNEXPOSED, OF ANY
MATERIAL OTHER THAN PAPER, PAPERBOARD ORTEXTILES; INSTANT PRINT FILM IN THE
FLAT, SENSITISED, UNEXPOSED, WHETHER ORNOT IN PACKS:

3701.10.00-For X-ray

5.0%

B

3701.20.00-Instant print film
-Other plates and film, with any side
exceeding 255 mm-Other:

5.0%

B

5.0%

B

3603.00.00
3604
3604.10.00
3604.90.00
3605.00.00

3606

3701.30.00
3701.9

OTHER

THAN

SAFETYFUSES;
DETONATINGFUSES;PERCUSSION OR DETONATING CAPS; IGNITERS;ELECTRIC DETONATORSFIREWORKS,
SIGNALLINGFLARES,RAIN
ROCKETS,
FOG
SIGNALSANDOTHER
PYROTECHNIC ARTICLES:-Fireworks-Other
MATCHES, OTHER THAN PYROTECHNIC ARTICLESOF 3604
FERRO-CERIUM AND OTHER PYROPHORIC ALLOYSIN ALL FORMS; ARTICLES OF COMBUSTIBLE
MATERIALS AS SPECIFIED IN NOTE 2 TO THISCHAPTER:

327

HS code(HS2012)3701.91.00--For colour photography (polychrome)

5.0%

Staging
CategoryB

3701.99.00--Other

5.0%

B

3702

PHOTOGRAPHIC FILM IN ROLLS, SENSITISED,UNEXPOSED, OF ANY MATERIAL OTHER THAN
PAPER, PAPERBOARD OR TEXTILES; INSTANT
PRINT
FILM
IN
ROLLS,SENSITISED,UNEXPOSED:

3702.10.00-For X-ray

5.0%

B

3702.3-Other film, without perforations, of awidth not exceeding 105 mm:

3702.31--For colour photography (polychrome):

3702.31.10---Instant print film

0.0%

A

3702.31.90---Other

5.0%

B

3702.32--Other, with silver halide emulsion:

3702.32.10---Instant print film

0.0%

A

3702.32.90---Other

5.0%

B

3702.39--Other:

3702.39.10---Instant print film

0.0%

A

3702.39.90---Other-Other film, without perforations, of awidth exceeding 105 mm:--Of a width exceeding 610 mm and of alength exceeding 200 m, for colour
photography (polychrome):---Instant print film

5.0%

B

0.0%

A

5.0%

B

3702.42.10---Other--Of a width exceeding 610 mm and of alength exceeding 200 m, other than forcolour photography:---Instant print film

0.0%

A

3702.42.90---Other

5.0%

B

3702.43--Of a width exceeding 610 mm and of alength not exceeding 200 m:

3702.43.10---Instant print film

0.0%

A

3702.43.90---Other--Of a width exceeding 105 mm but notexceeding 610 mm:---Instant print film

5.0%

B

0.0%

A

5.0%

B

3702.52---Other-Other film, for colour photography(polychrome):--Of a width not exceeding 16 mm:

3702.52.10---Of a length not exceeding 14 m

0.0%

A

3702.52.90---Other--Of a width exceeding 16 mm but notexceeding 35 mm and of a length notexceeding 30 m, for slides--Of a width exceeding 16 mm but notexceeding 35 mm and of a length notexceeding 30 m, other than for slides--Of a width exceeding 16 mm but notexceeding
35
mm
and
of
a
lengthexceeding 30 m

5.0%

B

5.0%

B

5.0%

B

5.0%

B

3702.43702.413702.41.10
3702.41.90
3702.423702.443702.44.10
3702.44.90
3702.53702.53.00
3702.54.00
3702.55.00

Description

328

Base RateHS code(HS2012)3702.56.00

0.0%

Staging
Category
A--Of a width exceeding 35 mm

3702.9-Other:3702.96--Of a width not exceeding 35 mm and of
a length not exceeding 30 m:

3702.96.10---Of a width not exceeding 16 mm

0.0%

A

3702.96.90---Other

5.0%

B

3702.97.00--Of a width not exceeding 35 mm and of
a length exceeding 30 m

0.0%

A

3702.98.00--Of a width exceeding 35 mm

0.0%

A

3703

PHOTOGRAPHIC
PAPER,
PAPERBOARDTEXTILES, SENSITISED, UNEXPOSED:

0.0%

A

5.0%

B

5.0%

B

5.0%

B

0.0%

A

5.0%

B

0.0%

A

5.0%

B

3703.103703.10.10
3703.10.90
3703.20.00
3703.90.00
3704.00.00
3705
3705.10.00
3705.903705.90.20
3705.90.90

Description

Base RateAND-In rolls of a width exceeding 610 mm:---Papers
of
a
kind
used
in
the
production of heliographic prints, blueprints and like prints---Other-Other,forcolourphotography(polychrome)-Other
PHOTOGRAPHIC
PLATES,FILM,
PAPER,
PAPERBOARD AND TEXTILES, EXPOSED BUT NOT
DEVELOPEDPHOTOGRAPHIC PLATES AND FILM, EXPOSEDAND
DEVELOPED,
OTHER
THAN
CINEMATOGRAPHIC FILM:-For offset reproduction-Other:---Goods,
asfollows:(a)films,
filmstrips, slides and transparencies;(b) microfilms---Other

3706

CINEMATOGRAPHICFILM,EXPOSEDAND
DEVELOPED, WHETHER OR NOT INCORPORATINGSOUND TRACK OR CONSISTING ONLY OF SOUND
TRACK:

3706.10.00-Of a width of 35 mm or more

0.0%

A

3706.90.00-Other

0.0%

A

3707

CHEMICAL PREPARATIONS FOR PHOTOGRAPHICUSES(OTHERTHAN
VARNISHES,GLUES,ADHESIVESANDSIMILAR
PREPARATIONS);UNMIXED PRODUCTS FOR PHOTOGRAPHIC USES,PUT UP IN MEASURED PORTIONS OR PUT UP
FOR RETAIL SALE IN A FORM READY FOR USE:

3707.10.00-Sensitising emulsions

5.0%

B

3707.90.00-Other

5.0%

B

38

MISCELLANEOUS CHEMICAL PRODUCTS

3801

ARTIFICIAL GRAPHITE; COLLOIDAL OR SEMICOLLOIDAL GRAPHITE; PREPARATIONS BASEDON GRAPHITE OR OTHER CARBON IN THE FORM
OF PASTES, BLOCKS, PLATES OR OTHER SEMIMANUFACTURES:

3801.10.00-Artificial graphite

0.0%

A

3801.20.00-Colloidal or semi-colloidal graphite

0.0%

A

329

HS code(HS2012)

Description

Base Rate

Staging
Category

3801.30.00-Carbonaceous pastes for electrodes andsimilar pastes for furnace linings

0.0%

A

3801.90.00-Other

0.0%

A

3802

ACTIVATEDCARBON;ACTIVATEDMINERAL
PRODUCTS;ANIMALINCLUDING SPENT ANIMAL BLACK:

3802.10.00-Activated carbon

0.0%

A

3802.90.00-Other0.0%

A3803.00.00

TALL OIL, WHETHER OR NOT REFINED

0.0%

A

3804.00.00

RESIDUAL LYES FROM THE MANUFACTURE OF
WOOD PULP, WHETHER OR NOT CONCENTRATED,DESUGAREDOR
CHEMICALLYTREATED,INCLUDING
LIGNIN
SULPHONATES,
BUT
EXCLUDING TALL OIL OF 3803.00.00

0.0%

A

3805

GUM, WOOD OR SULPHATE TURPENTINE AND
OTHER TERPENIC OILS PRODUCED BY THE
DISTILLATIONOROTHER
TREATMENTOF
CONIFEROUSWOODS;CRUDE
DIPENTENE;
SULPHITE TURPENTINE AND OTHER CRUDE
PARA-CYMENE; PINE OIL CONTAINING ALPHATERPINEOL AS THE MAIN CONSTITUENT:

3805.10.00-Gum, wood or sulphate turpentine oils

0.0%

A

3805.90.00

0.0%

A

0.0%

A

0.0%

A

3806.30.00-OtherROSIN AND RESIN ACIDS, AND DERIVATIVES
THEREOF; ROSIN SPIRIT AND ROSIN OILS;RUN GUMS:-Rosin and resin acids-Salts of rosin, of resin acids or ofderivatives of rosin or resin acids,
other than salts of rosin adducts-Ester gums

5.0%

B

3806.90.00-Other0.0%

A3807.00.00

WOOD TAR; WOOD TAR OILS; WOOD CREOSOTE;
WOOD NAPHTHA; VEGETABLE PITCH; BREWERS'
PITCH AND SIMILAR PREPARATIONS BASED ON
ROSIN, RESIN ACIDS OR ON VEGETABLE PITCH

0.0%

A

3808

INSECTICIDES, RODENTICIDES, FUNGICIDES,HERBICIDES, ANTI-SPROUTING PRODUCTS AND
PLANT-GROWTH REGULATORS, DISINFECTANTS
AND SIMILAR PRODUCTS, PUT UP IN FORMS OR
PACKINGSFORRETAILSALE
OR
AS
PREPARATIONS OR ARTICLES (FOR EXAMPLE,
SULPHUR-TREATEDBANDS,WICKS
AND
CANDLES, AND FLY-PAPERS):

3808.50-Goods specified in Subheading Note 1 tothis Chapter:

3808.50.10---Goods, as follows: (a)fly-papers;(b) mosquito spirals and coils

0.0%

A

3808.50.90---Other5.0%

B

3808.9-Other:3808.91--Insecticides:

3806
3806.10.00
3806.20.00

330

NATURAL
BLACK,

HS code(HS2012)3808.91.10
3808.91.90
3808.92.00

Description---Goods,
other
than
goods
of
3808.50.10, as follows: (a) camphor; (b)fly-papers; (c) mosquito spirals andcoils---Other3808.94.00--Fungicides--Herbicides,
anti-sprouting
and plant-growth regulators--Disinfectants

3808.99.00--Other

3809

FINISHINGAGENTS,DYECARRIERSTOACCELERATE THE DYEING OR FIXING OF
DYESTUFFSAND
OTHER
PRODUCTSAND
PREPARATIONS (FOR EXAMPLE, DRESSINGS AND
MORDANTS), OF A KIND USED IN THE
TEXTILE,
PAPER,
LEATHEROR
LIKE
INDUSTRIES, NOT ELSEWHERE SPECIFIED OR
INCLUDED:

3809.10.00-With a basis of amylaceous substances3809.9-Other:--Of a kind used in the textile or likeindustries--Of a kind used in the paper or likeindustries--Of a kind used in the leather or likeindustries

3808.93.00

3809.91.00
3809.92.00
3809.93.00

products

Base Rate

Staging
Category

0.0%

A

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

0.0%

A

0.0%

A

0.0%

A

0.0%

A

3810

PICKLING
PREPARATIONS
FOR
METAL
SURFACES; FLUXES AND OTHER AUXILIARYPREPARATIONS FOR SOLDERING, BRAZING OR
WELDING; SOLDERING, BRAZING OR WELDINGPOWDERS AND PASTES CONSISTING OF METALAND OTHER MATERIALS; PREPARATIONS OF A
KIND USED AS CORES OR COATINGS FOR
WELDING ELECTRODES OR RODS:

3810.10.00-Pickling
preparations
for
metal
surfaces; soldering, brazing or welding
powders and pastes consisting of metaland other materials

0.0%

A

3810.90.00-Other

0.0%

A

3811

ANTI-KNOCKPREPARATIONS,OXIDATIONINHIBITORS, GUM INHIBITORS, VISCOSITY
IMPROVERS, ANTI-CORROSIVE PREPARATIONS
AND
OTHER
PREPAREDADDITIVES,FORMINERAL OILS (INCLUDING GASOLINE) OR FOR
OTHER LIQUIDS USED FOR THE SAME PURPOSESAS MINERAL OILS:

3811.1-Anti-knock preparations:3811.11.00--Based on lead compounds

0.0%

A

3811.19.00--Other0.0%

A

3811.2-Additives for lubricating oils:

3811.21--Containing petroleum oils or
obtained from bituminous minerals:

3811.21.10---In solid or semi-solid form

0.0%

A

3811.21.90---Other0.0%

A

3811.29.00--Other

0.0%

A

331

oils

HS code(HS2012)3811.90.00

3812

3812.10.00
3812.20.00
3812.30.00
3813.00.00

Description-Other-Prepared rubber accelerators-Compound plasticisers for rubber orplastics-Anti-oxidising preparations and othercompoundstabilisersforrubberorplastics
PREPARATIONSANDCHARGESFOR
FIREEXTINGUISHERS;CHARGEDFIREEXTINGUISHING GRENADESORGANIC COMPOSITE SOLVENTS AND THINNERS,NOT ELSEWHERE SPECIFIED OR INCLUDED;PREPARED PAINT OR VARNISH REMOVERS:

3815

REACTIONINITIATORS,REACTIONACCELERATORS AND CATALYTIC PREPARATIONS,NOT ELSEWHERE SPECIFIED OR INCLUDED:

3815.11.00

0.0%

A

0.0%

A

5.0%

B

5.0%

B

5.0%

B

5.0%

B

PREPARED RUBBER ACCELERATORS; COMPOUND
PLASTICISERS FOR RUBBER OR PLASTICS, NOTELSEWHERE SPECIFIED OR INCLUDED; ANTIOXIDISING
PREPARATIONS
AND
OTHER
COMPOUND
STABILISERSFOR
RUBBEROR
PLASTICS:

3814.00.00

3815.10.0%

Staging
CategoryA

Base Rate-Supported catalysts:--With nickel or nickel compounds as theactive substance3815.12.00--With precious metal or precious metalcompounds as the active substance

5.0%

B

3815.19.00--Other5.0%

B3815.90.00-OtherREFRACTORY CEMENTS, MORTARS, CONCRETESAND SIMILAR COMPOSITIONS, OTHER THAN
PRODUCTS OF 3801

5.0%

B

5.0%

B

3816.00.00

3817

MIXED
ALKYLBENZENES
AND
MIXED
ALKYLNAPHTHALENES, OTHER THAN THOSE OF
2707 OR 2902:

3817.00.10---Mixed alkylbenzenes

5.0%

B

3817.00.20---Mixed alkylnaphthalenes

0.0%

A

3818.00.00

CHEMICAL ELEMENTS DOPED FOR USE IN
ELECTRONICS, IN THE FORM OF DISCS,
WAFERSOR
SIMILAR
FORMS;CHEMICALCOMPOUNDS DOPED FOR USE IN ELECTRONICS

0.0%

A

3819.00.00

HYDRAULICBRAKEFLUIDSAND
OTHER
PREPAREDLIQUIDSFORHYDRAULIC
TRANSMISSION,NOTCONTAININGORCONTAINING LESS THAN 70% BY WEIGHT OFPETROLEUM OILS OR OILS OBTAINED FROM
BITUMINOUS MINERALS

5.0%

B

3820.00.00

ANTI-FREEZING PREPARATIONS AND PREPARED
DE-ICING FLUIDS

5.0%

B

332

HS code(HS2012)

Base Rate

Staging
Category

5.0%

B

0.0%

A

3822.00.11---On a backing of plastics, in theforms described in Note 10 to Chapter
39:----Of cellulose

0.0%

A

3822.00.19----Of other plastics

5.0%

B

3822.00.20---On a backing of plastics, NSA---Goods, as follows: (a) in strips or
rolls of a width exceeding 15 cm; (b) inrectangular (including square) sheetswith one side exceeding 36 cm and theother side exceeding 15 cm, in theunfolded state:----Indicator paper and paperboard

5.0%

B

0.0%

A

----Other---On a backing of paper or paperboard,
NSA

5.0%

B

5.0%

B

0.0%

A

0.0%

A

3823.11.00---Other
INDUSTRIAL MONOCARBOXYLIC FATTY ACIDS;
ACID OILS FROM REFINING; INDUSTRIALFATTY ALCOHOLS:-Industrial monocarboxylic fatty acids;
acid oils from refining:--Stearic acid

5.0%

B

3823.12.00--Oleic acid

5.0%

B

3823.13.00--Tall oil fatty acids

5.0%

B

3823.19.00--Other5.0%

B3823.70.00-Industrial fatty alcohols

0.0%

A

3824

PREPARED BINDERS FOR FOUNDRY MOULDS ORCORES;CHEMICALPRODUCTSAND
PREPARATIONS OF THE CHEMICAL OR ALLIED
INDUSTRIES (INCLUDING THOSE CONSISTINGOF MIXTURES OF NATURAL PRODUCTS), NOTELSEWHERE SPECIFIED OR INCLUDED:

3824.10.00-Prepared binders for foundry moulds or
cores

0.0%

A

3824.30.00-Non-agglomerated metal carbides
together or with metallic binders

0.0%

A

5.0%

B

0.0%

A

3821

3821.00.10
3821.00.90

3822

3822.00.1

3822.00.3

3822.00.31
3822.00.39
3822.00.40
3822.00.50
3822.00.90
3823
3823.13824.40.00
3824.50.00

Description
PREPAREDCULTURE
MEDIA
FOR
THE
DEVELOPMENT OR MAINTENANCE OF MICROORGANISMS (INCLUDING VIRUSES AND THE
LIKE) OR OF PLANT, HUMAN OR ANIMALCELLS:---Preparedculture
media
for
the
development or maintenance of plant,
human or animal cells---Other
DIAGNOSTIC OR LABORATORY REAGENTS ON A
BACKING,
PREPAREDDIAGNOSTICORLABORATORY REAGENTS WHETHER OR NOT ON A
BACKING, OTHER THAN THOSE OF 3002 OR
3006; CERTIFIED REFERENCE MATERIALS:---Certified
referencematerials,
described in Note 2 to this chapter

as

mixed

-Prepared additives for cements, mortars
or concretes-Non-refractory mortars and concretes333

HS code(HS2012)3824.60.00
3824.73824.71.00

3824.72.00
3824.733824.73.10
3824.73.90

3824.743824.74.10
3824.74.90
3824.75
3824.75.10
3824.75.90
3824.763824.76.10
3824.76.90
3824.773824.77.10
3824.77.90
3824.783824.78.10
3824.78.90
3824.793824.79.10
3824.79.90

Description

Base Rate-Sorbitol other than that of 2905.44.00-Mixturescontaining
halogenatedderivativesofmethane,ethaneorpropane:--Containing chlorofluorocarbons (CFCs),
whetherornotcontaininghydrochlorofluorocarbons(HCFCs),perfluorocarbons(PFCs)orhydrofluorocarbons (HCFs)--Containing bromochlorodifluoromethane,bromotrifluoromethaneor
dibromotetrafluoroethanes--Containinghydrobromofluorocarbons(HBFCs):---Containing perhalogenated derivatives
containing
two
or
more
different
halogens---Other--Containinghydrochlorofluorocarbons(HCFCs),whetherornotcontaining
perfluorocarbons(PFCs)orhydrofluorocarbons(HFCs),
but
notcontaining chlorofluorocarbons (CFCs):---Containing perhalogenated derivatives
containing
two
or
more
different
halogens---Other

0.0%

Staging
Category
A

0.0%

A

0.0%

A

0.0%

A

5.0%

B

0.0%

A

5.0%

B

0.0%

A

5.0%

B

0.0%

A

5.0%

B

0.0%

A

5.0%

B

0.0%

A

5.0%

B

0.0%

A

5.0%

B

--Containing carbon tetrachloride:---Containing perhalogenated derivatives
containing
two
or
more
different
halogens---Other--Containing
1,1,1-trichloroethane(methyl chloroform):---Containing perhalogenated derivatives
containing
two
or
more
different
halogens---Other--Containing
bromomethane
bromide) or bromochloromethane:(methyl---Containing perhalogenated derivatives
containing
two
or
more
different
halogens---Other--Containing perfluorocarbons (PFCs) orhydrofluorocarbons(HFCs),
but
notcontaining chlorofluorocarbons (CFCs) orhydrochlorofluorocarbons (HCFCs):---Containing perhalogenated derivatives
containing
two
or
more
different
halogens---Other--Other:---Containing perhalogenated derivatives
containing
two
or
more
different
halogens---Other334

HS code(HS2012)3824.83824.81.00
3824.82.00
3824.83.00
3824.903824.90.10

3824.90.40

Description-Mixtures and preparations containingoxirane (ethylene oxide), polybrominatedbiphenyls(PBBs),
polychlorinatedbiphenyls(PCBs),
polychlorinatedterphenyls(PCTs)ortris(2,3dibromopropyl) phosphate:--Containing oxirane (ethylene oxide)--Containing polychlorinated biphenyls(PCBs),
polychlorinatedterphenyls(PCTs)
or
polybrominatedbiphenyls(PBBs)--Containing
tris(2,3-dibromopropyl)
phosphate-Other:---Goods, as follows: (a) case hardening
preparations; (b) food preservatives;(c)organic
derivativesofclay
minerals; (d) Seger cones and otherfusible ceramic firing testers; (e)naphthenic acids, their water-insoluble
salts
and
their
esters;(f)preparations,
includingpatches(transdermal
systems),
intendedtoassist smokers to stop smoking, otherthan goods of 2106.90.20---Mixturescontaining
perhalogenatedderivativesofacyclic
hydrocarbons
containing
two
or
more
different
halogens, other than goods of 3824.7

Base Rate

Staging
Category

5.0%

B

5.0%

B

5.0%

B

0.0%

A

0.0%

A

3824.90.50---Blends of gasoline and ethanol, notbeing blends classified to 2710

0.0%

A

3824.90.60---Blends of diesel and ethanol,
being blends classified to 2710

0.0%

A

3824.90.90---Other

5.0%

B

3825

RESIDUAL PRODUCTS OF THE CHEMICAL OR
ALLIED
INDUSTRIES,NOTELSEWHERE
SPECIFIED OR INCLUDED; MUNICIPAL WASTE;
SEWAGE SLUDGE; OTHER WASTES SPECIFIED IN
NOTE 6 TO THIS CHAPTER:

3825.10.00-Municipal waste

5.0%

B

3825.20.00-Sewage sludge

5.0%

B

3825.30

3825.30.11-Clinical waste:---Wadding, gauze, bandages and similar
articles of 3005:----Of goods of 3005.10.00 or 3005.90.90

5.0%

B

3825.30.19----Of goods of 3005.90.10

5.0%

B

3825.30.20

5.0%

B

0.0%

A

3825.30.90---Surgical gloves---Syringes,
needles,cannulae and the like of9018.32.00 or 9018.39.00---Other5.0%

B3825.4-Waste organic solvents:

3825.41.00--Halogenated

5.0%

B

3825.49.00--Other-Wastesofmetal
pickingliquors,
hydraulic fluids, brake fluids and antifreeze fluids

5.0%

B

5.0%

B

3825.30.1

3825.30.30

3825.50.00

335

not

catheters,
9018.31.00,

HS code(HS2012)

Description

Base Rate

Staging
Category

3825.61.00-Other wastes from chemical or alliedindustries:--Mainly containing organic constituents

5.0%

B

3825.69.00--Other5.0%

B3825.90.00-Other

5.0%

B

BIODIESEL AND MIXTURES THEREOF, NOTCONTAINING OR CONTAINING LESS THAN 70%
BY WEIGHT OF PETROLEUM OILS OR OILSOBTAINED FROM BITUMINOUS MINERALS:---Biodiesel, other than goods of 2710
or 3826.00.20---Mixturesofbiodieselandother
substances, not being blends classified
to 2710
PLASTICS AND ARTICLES THEREOF

0.0%

A

0.0%

A

5.0%

D

5.0%

D

5.0%

D

5.0%

D

3825.63826

3826.00.10
3826.00.20
39
3901

3901.30.00

POLYMERS OF ETHYLENE, IN PRIMARY FORMS:-Polyethylene having a specific gravityof less than 0.94
-Polyethylene having a specific gravityof 0.94 or more
-Ethylene-vinyl acetate copolymers

3901.90.00-Other

3902

POLYMERS OF PROPYLENEOROLEFINS, IN PRIMARY FORMS:

3902.10.00-Polypropylene

5.0%

D

3902.20.00-Polyisobutylene

0.0%

A

3902.30.00-Propylene copolymers

5.0%

D

3902.90.00-Other

5.0%

D

3903

POLYMERS OF STYRENE, IN PRIMARY FORMS:

3903.1-Polystyrene:

3903.11.00--Expansible

5.0%

D

3903.19.00--Other

5.0%

D

3903.20.00-Styrene-acrylonitrile (SAN) copolymers-Acrylonitrile-butadiene-styrene(ABS)copolymers-Other

5.0%

D

5.0%

D

5.0%

D

5.0%

D

3901.10.00
3901.20.00

3903.30.00
3903.90.00
3904

OF

OTHER

POLYMERS OF VINYL CHLORIDE OR OF OTHERHALOGENATED OLEFINS, IN PRIMARY FORMS:

3904.2-Poly(vinyl chloride), not mixed
any other substances-Other poly(vinyl chloride):3904.21.00--Non-plasticised

5.0%

D

3904.22.00--Plasticised

5.0%

D

3904.30.00-Vinyl chloride-vinyl acetate copolymers

5.0%

D

3904.40.00-Other vinyl chloride copolymers

5.0%

D

3904.50.00-Vinylidene chloride polymers

5.0%

D

3904.6-Fluoro-polymers:

3904.61.00--Polytetrafluoroethylene

5.0%

D

3904.69.00--Other

5.0%

D

3904.90.00-Other5.0%

D3904.10.00

336

with

HS code(HS2012)

Description

Base Rate

Staging
Category

3905

POLYMERS OF VINYL ACETATE OR OF OTHER
VINYL ESTERS, IN PRIMARY FORMS; OTHER
VINYL POLYMERS IN PRIMARY FORMS:

3905.1-Poly(vinyl acetate):

3905.12.00--In aqueous dispersion

5.0%

B

3905.19.00--Other5.0%

B3905.2-Vinyl acetate copolymers:

3905.21.00--In aqueous dispersion

5.0%

B

3905.29.00--Other5.0%

B3905.30.00-Poly(vinyl alcohol), whether or notcontaining unhydrolysed acetate groups

5.0%

B

3905.9-Other:3905.91.00--Copolymers

5.0%

B

3905.99.00--Other

5.0%

B

3906

ACRYLIC POLYMERS IN PRIMARY FORMS:

3906.10.00-Poly(methyl methacrylate)

5.0%

B

3906.90.00-Other

5.0%

B

3907

POLYACETALS,OTHER
POLYETHERSANDEPOXIDERESINS,IN
PRIMARYFORMS;POLYCARBONATES, ALKYD RESINS, POLYALLYL
ESTERS AND OTHER POLYESTERS, IN PRIMARYFORMS:

3907.10.00-Polyacetals

5.0%

D

3907.20.00-Other polyethers

5.0%

D

3907.30.00-Epoxide resins

5.0%

D

3907.40.00-Polycarbonates

5.0%

D

3907.50.00-Alkyd resins

5.0%

D

3907.60.00-Poly(ethylene terephthalate)

5.0%

D

3907.70.00-Poly(lactic acid)

5.0%

D

3907.9-Other polyesters:

3907.91.00--Unsaturated

5.0%

D

3907.99--Other:

3907.99.10---Polybutylene terephthalate

5.0%

D

3907.99.90---Other

5.0%

D

3908

POLYAMIDES IN PRIMARY FORMS:-Polyamide-6, -11, -12, -6,6,
6,10 or -6,12-Other

5.0%

B

5.0%

B

3908.10.00
3908.90.00

-6,9,

-

3909

AMINO-RESINS,
PHENOLICRESINSPOLYURETHANES, IN PRIMARY FORMS:

3909.10.00-Urea resins; thiourea resins

5.0%

B

3909.20.00-Melamine resins

5.0%

B

3909.30.00-Other amino-resins

5.0%

B

3909.40.00-Phenolic resins

5.0%

B

3909.50-Polyurethanes:

337

AND

HS code(HS2012)

Description

Base Rate

Staging
Category

5.0%

B

5.0%

B

5.0%

B

3909.50.90---Goods,
asfollows:(a)addition
productsofpolyols,
being:(i)polyester polyols; or (ii) polyether
polyols, being, or having the essential
characterof,
ethyleneoxide
orpropyleneoxidederivatives,
reactedwith isocyanates, containing unreactedhydroxylorisocyanategroupsand,normally, further reacted through thesehydroxylorisocyanategroups;(b)
goods, put in sets consisting of two or
more separate constituents which, whenmixed together, form a polyurethane---Other

3910.00.00

SILICONES IN PRIMARY FORMS

3911

PETROLEUMRESINS,COUMARONE-INDENERESINS,POLYTERPENES,
POLYSULPHIDES,
POLYSULPHONES
AND
OTHER
PRODUCTSSPECIFIED IN NOTE 3 TO THIS CHAPTER, NOTELSEWHERE SPECIFIED OR INCLUDED, IN
PRIMARY FORMS:

3911.10.00-Petroleum resins, coumarone, indene orcoumarone-indene resins and polyterpenes

5.0%

B

3911.90.00-Other

5.0%

B

3912

CELLULOSE AND ITS CHEMICAL DERIVATIVES,NOT ELSEWHERE SPECIFIED OR INCLUDED, IN
PRIMARY FORMS:

3912.1-Cellulose acetates:

3912.11.00--Non-plasticised

0.0%

A

3912.12.00

0.0%

A

5.0%

B

3912.3--Plasticised-Cellulose
nitrates
collodions)-Cellulose ethers:

3912.31.00--Carboxymethylcellulose and its salts

5.0%

B

3912.39.00--Other5.0%

B

3912.90.00-Other

5.0%

B

3913

NATURAL POLYMERS (FOR EXAMPLE, ALGINIC
ACID) AND MODIFIED NATURAL POLYMERS (FOREXAMPLE,HARDENEDPROTEINS,CHEMICALDERIVATIVES OF NATURAL RUBBER), NOTELSEWHERE SPECIFIED OR INCLUDED, IN
PRIMARY FORMS:

3913.10.00-Alginic acid, its salts and esters

5.0%

B

3913.90.00-Other5.0%

B3914.00.00

ION-EXCHANGERS BASED ON POLYMERS OF 3901
TO 3913, IN PRIMARY FORMS

5.0%

B

3915

WASTE, PARINGS AND SCRAP, OF PLASTICS:

3915.10.00-Of polymers of ethylene

5.0%

B

3915.20.00-Of polymers of styrene

5.0%

B

3915.30.00-Of polymers of vinyl chloride

5.0%

B

3915.90-Of other plastics:---Of plastics, as follows: (a) ofpolymers of propylene; (b) of polymersof vinyl; (c) of polymers of vinylidene

5.0%

B

3909.50.10

3912.20.00

3915.90.10(including338

HS code(HS2012)3915.90.90

Description

5.0%

Staging
Category
B

Base Rate---Of other plastics

3916

MONOFILAMENT
OF
WHICH
ANY
CROSSSECTIONAL DIMENSION EXCEEDS 1 MM, RODS,STICKS AND PROFILE SHAPES, WHETHER ORNOT SURFACE-WORKED BUT NOT OTHERWISE
WORKED, OF PLASTICS:

3916.10.00-Of polymers of ethylene

5.0%

B

3916.20.00-Of polymers of vinyl chloride

5.0%

B

3916.90.00-Of other plastics
TUBES, PIPES AND HOSES, AND FITTINGS
THEREFOR (FOR EXAMPLE, JOINTS, ELBOWS,
FLANGES), OF PLASTICS:-Artificial guts (sausage casings) of
hardened
proteinorofcellulosic
materials-Tubes, pipes and hoses, rigid:

5.0%

B

0.0%

A

5.0%

D

5.0%

B

3917
3917.10.00
3917.23917.213917.21.90--Of polymers of ethylene:---Of a kind used as components
passenger motor vehicles---Other

3917.22.00--Of polymers of propylene

5.0%

D

3917.23.00--Of polymers of vinyl chloride

5.0%

D

3917.29.00--Of other plastics

5.0%

D

3917.3-Other tubes, pipes and hoses:--Flexible
tubes,
pipes
andhoses,
having a minimum burst pressure of 27.6
MPa:---Of a kind used as components inpassenger motor vehicles---Other--Other, not reinforced or otherwise
combined with other materials, without
fittings:---Of a kind used as components inpassenger motor vehicles---Other--Other, not reinforced or otherwise
combined with other materials, withfittings:---Of a kind used as components inpassenger motor vehicles---Other

5.0%

D

5.0%

B

5.0%

D

5.0%

B

5.0%

D

5.0%

B

5.0%

D

5.0%

B

5.0%

B

3917.21.10

3917.313917.31.10
3917.31.90
3917.32
3917.32.10
3917.32.90
3917.33
3917.33.10
3917.33.90
3917.39in

3917.39.90--Other:---Of a kind used as
passenger motor vehicles---Other

3917.40.00-Fittings

3918

FLOOR COVERINGS OF PLASTICS, WHETHER ORNOT SELF-ADHESIVE, IN ROLLS OR IN THE
FORM OF TILES; WALL OR CEILING COVERINGSOF PLASTICS, AS DEFINED IN NOTE 9 TO
THIS CHAPTER:

3918.10.00-Of polymers of vinyl chloride

5.0%

B

3918.90.00-Of other plastics

5.0%

B

3917.39.10

components

339

in

HS code(HS2012)

Description

Base Rate

Staging
Category

3919

SELF-ADHESIVE
PLATES,SHEETS,
FILM,
FOIL, TAPE, STRIP AND OTHER FLAT SHAPES,OF PLASTICS, WHETHER OR NOT IN ROLLS:

3919.10.00-In rolls of a width not exceeding 20 cm

5.0%

B

3919.90.00-Other

5.0%

B

3920

OTHER PLATES, SHEETS, FILM, FOIL AND
STRIP, OF PLASTICS, NON-CELLULAR AND NOTREINFORCED,LAMINATED,SUPPORTEDOR
SIMILARLY COMBINED WITH OTHER MATERIALS:

3920.10.00-Of polymers of ethylene

5.0%

D

3920.20.00-Of polymers of propylene

5.0%

D

3920.30.00-Of polymers of styrene

5.0%

D

3920.45.0%

D3920.49.00-Of polymers of vinyl chloride:--Containing by weight not less than 6%of plasticisers--Other

5.0%

D

3920.5-Of acrylic polymers:

3920.51.00--Of poly(methyl methacrylate)

5.0%

D

3920.59.00--Other

5.0%

D

3920.6-Of
polycarbonates,
alkyd
resins,polyallyl esters or other polyesters:

3920.61.00--Of polycarbonates

5.0%

D

3920.62.00--Of poly(ethylene terephthalate)

5.0%

D

3920.63.00--Of unsaturated polyesters

5.0%

D

3920.69.00

5.0%

D

3920.71.00--Of other polyesters-Of
celluloseor
itsderivatives:--Of regenerated cellulose

0.0%

A

3920.73.00--Of cellulose acetate

0.0%

A

3920.79.00--Of other cellulose derivatives

0.0%

A

3920.9-Of other plastics:

3920.91.00--Of poly(vinyl butyral)

5.0%

D

3920.92.00--Of polyamides

5.0%

D

3920.93.00--Of amino-resins

0.0%

A

3920.94.00--Of phenolic resins

0.0%

A

3920.99.00--Of other plastics

5.0%

D

3921

OTHER PLATES, SHEETS,STRIP, OF PLASTICS:

3921.1-Cellular:

3921.11.00--Of polymers of styrene

5.0%

B

3921.12.00--Of polymers of vinyl chloride

5.0%

B

3921.13.00--Of polyurethanes

5.0%

B

3921.14.00--Of regenerated cellulose

5.0%

B

3921.19.00--Of other plastics

5.0%

B

3921.90-Other:---Of
celluloseorderivatives,coated,laminated

0.0%

A

3920.43.00

3920.73921.90.10

FILM,

chemical

FOIL

AND

its
chemicalcoveredor340

HS code(HS2012)3921.90.90

Description---Other3922.20.00

BATHS, SHOWER-BATHS, SINKS, WASH-BASINS,BIDETS, LAVATORY PANS, SEATS AND COVERS,
FLUSHING CISTERNS AND SIMILAR SANITARY
WARE, OF PLASTICS:-Baths, shower-baths, sinks and washbasins-Lavatory seats and covers

3922.90.00-Other3923

ARTICLES FOR THE CONVEYANCE OR PACKINGOF GOODS, OF PLASTICS; STOPPERS, LIDS,CAPS AND OTHER CLOSURES, OF PLASTICS:

3922

3922.10.00

5.0%

Staging
Category
B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

Base Rate

3923.2-Boxes,cases,
cratesandsimilararticles-Sacks and bags (including cones):3923.21.00--Of polymers of ethylene

5.0%

B

3923.29.00

5.0%

B

5.0%

B

5.0%

B

3923.50.00--Of other plastics-Carboys, bottles, flasks and similar
articles-Spools,cops,
bobbinsandsimilarsupports-Stoppers, lids, caps and other closures

5.0%

B

3923.90.00-Other

5.0%

B

3924

TABLEWARE, KITCHENWARE, OTHER HOUSEHOLDARTICLESANDHYGIENICOR
TOILET
ARTICLES, OF PLASTICS:

3924.10.00-Tableware and kitchenware

5.0%

B

3924.90.00-Other

5.0%

B

3925

BUILDERS'
WARE
OF
PLASTICS,ELSEWHERE SPECIFIED OR INCLUDED:

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

10.0%

E

0.0%

A

3923.10.00

3923.30.00
3923.40.00

3925.10.00
3925.20.00
3925.30.00
3925.90.00
3926
3926.10.00
3926.203926.20.10
3926.20.2
3926.20.21
3926.20.29
3926.20.90
3926.30

NOT-Reservoirs, tanks, vats and similar
containers, of a capacity exceeding 300
l-Doors, windows and their frames andthresholds for doors-Shutters, blinds (including Venetianblinds) and similar articles and parts
thereof-OtherOTHER ARTICLES OF PLASTICS AND ARTICLESOFOTHER
MATERIALS
OF
3901
TO
3914.00.00:-Office or school supplies-Articlesofapparelandclothing
accessories (including gloves, mittens
and mitts):---Corset busks---Garments:----Anti-radiation
suits,
contamination
suits,
andprotective garments----Other---Other-Fittings
the like:forfurniture,

antisimilarcoachwork341orHS code(HS2012)

Description

3926.90.90---Of a kind used as components inpassenger motor vehicles---Other-Statuettes
and
other
ornamental
articles-Other:---Of a kind used as components inpassenger motor vehicles---Other

40

RUBBER AND ARTICLES THEREOF

3926.30.10
3926.30.90
3926.40.00
3926.903926.90.10

4001

4001.10.00
4001.24001.21.00
4001.22.00
4001.29.00
4001.30.00

4002

NATURAL RUBBER, BALATA, GUTTA-PERCHA,GUAYULE, CHICLE AND SIMILAR NATURAL
GUMS, IN PRIMARY FORMS OR IN PLATES,SHEETS OR STRIP:-Natural rubber latex, whether or not
prevulcanised-Natural rubber in other forms:--Smoked sheets--Technically specified natural(TSNR)--Other-Balata, gutta-percha, guayule,and similar natural gums

rubberchicleBase Rate

Staging
Category

5.0%

D

5.0%

B

5.0%

B

5.0%

D

5.0%

B

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

5.0%

B

SYNTHETIC RUBBER AND FACTICE DERIVED
FROM OILS, IN PRIMARY FORMS OR IN
PLATES, SHEETS OR STRIP; MIXTURES OF ANY
PRODUCT OF 4001 WITH ANY PRODUCT OF THISHEADING, IN PRIMARY FORMS OR IN PLATES,SHEETS OR STRIP:

4002.11.00-Styrene-butadiene
rubbercarboxylated
styrene-butadiene(XSBR):--Latex4002.19.00--Other5.0%

B

4002.20.00

5.0%

B

5.0%

B

5.0%

B

4002.41.00-Butadiene rubber (BR)-Isobutene-isoprene(butyl)(IIR);
halo-isobutene-isoprene(CIIR or BIIR):--Isobutene-isoprene(butyl)(IIR)--Other-Chloroprene(chlorobutadiene)(CR):--Latex5.0%

B

4002.49.00--Other5.0%

B

4002.5-Acrylonitrile-butadiene rubber (NBR):

4002.51.00--Latex5.0%

B

4002.59.00--Other5.0%

B

4002.60.00-Isoprene rubber (IR)-Ethylene-propylene-non-conjugated diene
rubber (EPDM)

0.0%

A

5.0%

B

5.0%

B

5.0%

B

4002.14002.34002.31.00
4002.39.00
4002.44002.70.00(SBR);
rubberrubberrubberrubberrubber4002.80.00-Mixtures of any product of 4001 withany product of this heading

4002.9-Other:4002.91.00--Latex342

HS code(HS2012)4002.99.00--Other

5.0%

Staging
CategoryB

4003.00.00

RECLAIMED RUBBER IN PRIMARY FORMS OR IN
PLATES, SHEETS OR STRIP

5.0%

B

4004.00.00

WASTE, PARINGS AND SCRAP OF RUBBER(OTHER THAN HARD RUBBER) AND POWDERS ANDGRANULES OBTAINED THEREFROM

5.0%

B

5.0%

B

5.0%

B

4005.9COMPOUNDEDRUBBER,UNVULCANISED,IN
PRIMARY FORMS OR IN PLATES, SHEETS ORSTRIP:-Compounded with carbon black or silica-Solutions; dispersions other than thoseof 4005.10.00-Other:4005.91.00--Plates, sheets and strip

5.0%

B

4005.99.00--Other

5.0%

B

5.0%

B

4005
4005.10.00
4005.20.00

4006

4006.10.00
4006.90.00

Description

Base RateOTHER FORMS (FOR EXAMPLE, RODS, TUBESAND PROFILE SHAPES) AND ARTICLES (FOREXAMPLE,DISCSANDRINGS),OF
UNVULCANISED RUBBER:-“Camel-back”
stripsfor
retreading
rubber tyres-Other

5.0%

B

5.0%

B

4008.1

VULCANISED RUBBER THREAD AND CORD
PLATES, SHEETS, STRIP, RODS AND PROFILESHAPES, OF VULCANISED RUBBER OTHER THAN
HARD RUBBER:-Of cellular rubber:

4008.11.00--Plates, sheets and strip

5.0%

B

4008.19.00--Other5.0%

B4008.2-Of non-cellular rubber:

4008.210.0%

A4008.21.90--Plates, sheets and strip:---Natural rubber sheets
adding vulcanising agents
fresh field latex before
containing not less thanrubber hydrocarbons---Other

5.0%

B

4008.29.00--Other

5.0%

B

5.0%

D

5.0%

B

5.0%

D

5.0%

B

4007.00.00
4008

4008.21.10

4009

4009.14009.114009.11.10
4009.11.90
4009.124009.12.10
4009.12.90
4009.24009.21

produced bydirectly tocoagulation,
90% natural

TUBES, PIPES AND HOSES, OF VULCANISEDRUBBER OTHER THAN HARD RUBBER, WITH OR
WITHOUT THEIR FITTINGS (FOR EXAMPLE,
JOINTS, ELBOWS, FLANGES):-Not reinforced or otherwise combinedwith other materials:--Without fittings:---Of a kind used as components inpassenger motor vehicles---Other--With fittings:---Of a kind used as components inpassenger motor vehicles---Other-Reinforced or otherwise combined onlywith metal:--Without fittings:343

HS code(HS2012)4009.21.10
4009.21.90
4009.224009.22.10
4009.22.90
4009.34009.314009.31.10
4009.31.90
4009.32
4009.32.10
4009.32.90
4009.44009.41
4009.41.10
4009.41.90
4009.424009.42.10
4009.42.90

Description---Of a kind used as
passenger motor vehicles---Othercomponents

in--With fittings:---Of a kind used as components inpassenger motor vehicles---Other-Reinforced or otherwise combined onlywith textile materials:--Without fittings:---Of a kind used as components inpassenger motor vehicles---Other--With fittings:---Of a kind used as components inpassenger motor vehicles---Other-Reinforced or otherwise combined withother materials:--Without fittings:---Of a kind used as components inpassenger motor vehicles---Other--With fittings:---Of a kind used as
passenger motor vehicles---Othercomponents

inBase Rate

Staging
Category

5.0%

D

5.0%

B

5.0%

D

5.0%

B

5.0%

D

5.0%

B

5.0%

D

5.0%

B

5.0%

D

5.0%

B

5.0%

D

5.0%

B

4010

CONVEYOROR
TRANSMISSION
BELTS
BELTING, OF VULCANISED RUBBER:

4010.1-Conveyor belts or belting:

4010.11.00--Reinforced only with metal

5.0%

B

4010.12.00--Reinforced only with textile materials

5.0%

B

4010.19.00--Other5.0%

B

4010.3-Transmission belts or belting:
5.0%

D

5.0%

D

5.0%

D

5.0%

C

5.0%

B

4010.31.00

4010.32.00

4010.33.00

4010.34.00

4010.35.00

OR--Endlesstransmission
beltsof
trapezoidal cross-section (V-belts), Vribbed, of an outside circumference
exceeding 60 cm but not exceeding 180 cm--Endlesstransmission
beltsof
trapezoidal
cross-section(V-belts),
other than V-ribbed, of an outside
circumference exceeding 60 cm but notexceeding 180 cm--Endlesstransmission
beltsof
trapezoidal cross-section (V-belts), Vribbed, of an outside circumference
exceeding 180 cm but not exceeding 240
cm--Endlesstransmission
beltsof
trapezoidal
cross-section(V-belts),
other than V-ribbed, of an outside
circumference exceeding 180 cm but notexceeding 240 cm--Endlesssynchronous
belts,
ofanoutside circumference exceeding 60 cm
but not exceeding 150 cm

344

HS code(HS2012)

Description

Base Rate

Staging
Category

5.0%

B

5.0%

D

4010.39.00--Endlesssynchronous
belts,
ofanoutside circumference exceeding 150 cm
but not exceeding 198 cm--Other

4011

NEW PNEUMATIC TYRES, OF RUBBER:

4011.10.00-Of a kind used on motor cars (including
station wagons and racing cars)

5.0%

B

4011.20.00-Of a kind used on buses or lorries

5.0%

B

4011.30.00-Of a kind used on aircraft

0.0%

A

4011.40.00-Of a kind used on motorcycles

0.0%

A

4011.50.00-Of a kind used on bicycles-Other,havinga“herring-bone”
similar tread:

0.0%

A

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

D

4012.12.00-Retreaded tyres:
--Of
a
kind
used
on
motor
cars
(including station wagons and racing
cars)--Of a kind used on buses or lorries

5.0%

D

4012.13.00--Of a kind used on aircraft

5.0%

D

4012.19.00--Other

5.0%

D

4012.20.00-Used pneumatic tyres

5.0%

D

4012.90.00-Other

5.0%

B

4013

5.0%

D

4013.20.00

INNER TUBES, OF RUBBER:-Of a kind used on motor cars (including
station wagons and racing cars), buses
or lorries-Of a kind used on bicycles

0.0%

A

4013.90.00-Other5.0%

B4010.36.00

4011.64011.61.00--Of a kind used on agriculturalforestry vehicles and machinesoror

4011.69.00--Of a kind used on construction orindustrial
handling
vehiclesandmachines and having a rim size notexceeding 61 cm--Of a kind used on construction orindustrial
handling
vehiclesandmachines and having a rim size exceeding
61 cm--Other

4011.9-Other:4011.92.00--Of a kind used on agriculturalforestry vehicles and machines

4011.62.00

4011.63.00

4011.93.00

4011.94.00
4011.99.00
4012
4012.14012.11.00

4013.10.00

or--Of a kind used on construction orindustrial
handling
vehiclesandmachines and having a rim size notexceeding 61 cm--Of a kind used on construction orindustrial
handling
vehiclesandmachines and having a rim size exceeding
61 cm--Other
RETREADED OR USED PNEUMATIC TYRES OF
RUBBER; SOLID OR CUSHION TYRES, TYRE
TREADS AND TYRE FLAPS, OF RUBBER:

345

HS code(HS2012)

Description

Base Rate

Staging
Category4014

HYGIENICOR
PHARMACEUTICALARTICLES(INCLUDING TEATS), OF VULCANISED RUBBEROTHER THAN HARD RUBBER, WITH OR WITHOUT
FITTINGS OF HARD RUBBER:

4014.10.00-Sheath contraceptives

0.0%

A

4014.90.00-Other

5.0%

B

4015

ARTICLESOFAPPARELAND
CLOTHINGACCESSORIES (INCLUDING GLOVES, MITTENSAND
MITTS),FORALL
PURPOSES,OF
VULCANISEDRUBBER
OTHER
THAN
HARD
RUBBER:

4015.1-Gloves, mittens and mitts:

4015.11.00--Surgical

5.0%

B

4015.19--Other:---Mittens and mitts, specially designed
for use in sports---Other

5.0%

B

5.0%

B

5.0%

B

4015.19.10
4015.19.90
4015.905.0%

B4015.90.29-Other:---Diving dress, wetsuits, and similar
garments---Garments, NSA, other than:(a)aprons
of
a
kind
used
for
X-ray
protection; or (b) pilches:----Anti-radiation
suits,
anticontamination
suits,
andsimilarprotective garments----Other

10.0%

E

4015.90.90---Other

0.0%

A

4016

OTHER ARTICLES OF VULCANISEDOTHER THAN HARD RUBBER:

4016.10.00-Of cellular rubber

5.0%

B

4016.9-Other:4016.91.00--Floor coverings and mats

5.0%

D

4016.92.00--Erasers

5.0%

B

4016.93.00

5.0%

D

5.0%

B

4016.95.00--Gaskets, washers and other seals--Boat or dock fenders, whether or not
inflatable--Other inflatable articles

5.0%

B

4016.99.00--Other

5.0%

D

4017.00.00

HARD RUBBER (FOR EXAMPLE, EBONITE) IN
ALL FORMS, INCLUDING WASTE AND SCRAP;
ARTICLES OF HARD RUBBER

5.0%

B

41

RAW
HIDES
AND
SKINS
FURSKINS) AND LEATHER

4101

RAW HIDES AND SKINS OF BOVINE (INCLUDINGBUFFALO) OR EQUINE ANIMALS (FRESH, OR
SALTED,DRIED,
LIMED,PICKLEDOROTHERWISE PRESERVED, BUT NOT TANNED,
PARCHMENT-DRESSED OR FURTHER PREPARED),
WHETHER OR NOT DEHAIRED OR SPLIT:

4015.90.10
4015.90.2
4015.90.21

4016.94.00(OTHER

346

RUBBERTHAN

HS code(HS2012)4101.20.00

4101.50.00
4101.90.00

Description-Whole hides and skins, unsplit, of aweight per skin not exceeding 8 kg whensimply dried, 10 kg when dry-salted, or
16
kg
when
fresh,
wet-saltedorotherwise preserved-Whole hides and skins, of a weightexceeding 16 kg-Other,includingbutts,
bends
andbelliesBase Rate

Staging
Category

0.0%

A

0.0%

A

0.0%

A

0.0%

A

4102

RAW SKINS OF SHEEP OR LAMBS (FRESH, OR
SALTED,DRIED,
LIMED,PICKLEDOROTHERWISE PRESERVED, BUT NOT TANNED,
PARCHMENT-DRESSED OR FURTHER PREPARED),
WHETHER OR NOT WITH WOOL ON OR SPLIT,
OTHER THAN THOSE EXCLUDED BY NOTE 1(c)TO THIS CHAPTER:

4102.10.00-With wool on

4102.2-Without wool on:

4102.21.00--Pickled

0.0%

A

4102.29.00--Other

0.0%

A

4103

OTHER RAW HIDES AND SKINS (FRESH, OR
SALTED,DRIED,
LIMED,PICKLEDOROTHERWISE PRESERVED, BUT NOT TANNED,
PARCHMENT-DRESSED OR FURTHER PREPARED),
WHETHER OR NOT DEHAIRED OR SPLIT, OTHER
THAN THOSE EXCLUDED BY NOTE 1(b) OR 1(c)TO THIS CHAPTER:

4103.20-Of reptiles:

4103.20.10---Goods which have undergone a tanning(including pre-tanning) process which isreversible other than vegetable pretanning

5.0%

B

4103.20.90---Other0.0%

A

4103.305.0%

B4103.30.90-Of swine:---Goods without hair on, which haveundergone a tanning (including pretanning) process which is reversible---Other0.0%

A

4103.90-Other:4103.90.20---Of goats or kids

0.0%

A

4103.90.30---Of camels (including dromedaries)

0.0%

A

4103.90.9---Other:----Goods without hair on, which haveundergone a tanning (including pretanning) process which is reversible----Other

5.0%

B

0.0%

A

4103.30.10

4103.90.91
4103.90.99

4104

TANNED OR CRUST HIDES AND SKINS OF
BOVINE (INCLUDING BUFFALO) OR EQUINEANIMALS, WITHOUT HAIR ON, WHETHER OR NOT
SPLIT, BUT NOT FURTHER PREPARED:4104.1-In the wet state (including wet-blue):4104.11--Full grains, unsplit; grain splits:

4104.11.10---Pre-tanned

0.0%

A

4104.11.90---Other

5.0%

B

347

HS code(HS2012)4104.19

Base Rate

Staging
Category--Other:

4104.19.10---Pre-tanned

0.0%

A

4104.19.90---Other5.0%

B

4104.4-In the dry state (crust):

4104.41.00--Full grains, unsplit; grain splits

5.0%

B

4104.49.00--Other

5.0%

B

4105

TANNED OR CRUST SKINS OF SHEEP OR LAMBS,WITHOUT WOOL ON, WHETHER OR NOT SPLIT,
BUT NOT FURTHER PREPARED:4105.10-In the wet state (including wet-blue):4105.10.10---Pre-tanned

0.0%

A

4105.10.90---Other5.0%

B

4105.30.00-In the dry state (crust)

5.0%

B

4106

TANNED OR CRUST HIDES AND SKINS OF OTHERANIMALS, WITHOUT WOOLOR HAIR ON,
WHETHER OR NOT SPLIT, BUT NOT FURTHERPREPARED:

4106.2-Of goats or kids:

4106.21--In the wet state (including wet-blue):4106.21.10---Pre-tanned

0.0%

A

4106.21.90---Other5.0%

B

4106.22.00--In the dry state (crust)

5.0%

B

4106.3-Of swine:

4106.31.00--In the wet state (including wet-blue)

5.0%

B

4106.32.00--In the dry state (crust)

5.0%

B

4106.40-Of reptiles:

4106.40.10---Vegetable pre-tanned

0.0%

A

4106.40.90---Other5.0%

B

4106.9-Other:4106.91.00--In the wet state (including wet-blue)

5.0%

B

4106.92.00--In the dry state (Crust)

5.0%

B

4107

LEATHER FURTHER PREPARED AFTER TANNING
OR CRUSTING, INCLUDING PARCHMENT-DRESSEDLEATHER, OF BOVINE (INCLUDING BUFFALO)
OR EQUINE ANIMALS, WITHOUT HAIR ON,
WHETHER OR NOT SPLIT, OTHER THAN LEATHER
OF 4114:4107.1-Whole hides and skins:

4107.11.00--Full grains, unsplit

5.0%

B

4107.12.00--Grain splits

5.0%

B

4107.19.00--Other

5.0%

B

4107.9-Other, including sides:

4107.91.00--Full grains, unsplit

5.0%

B

4107.92.00--Grain splits

5.0%

B

4107.99.00--Other

5.0%

B

Description348

HS code(HS2012)

Description

Base Rate

Staging
Category

4112.00.00

LEATHER FURTHER PREPARED AFTER TANNING
OR CRUSTING, INCLUDING PARCHMENT-DRESSEDLEATHER, OF SHEEP OR LAMB, WITHOUT WOOL
ON, WHETHER OR NOT SPLIT, OTHER THAN
LEATHER OF 4114

5.0%

B

4113

LEATHER FURTHER PREPARED AFTER TANNING
OR CRUSTING, INCLUDING PARCHMENT-DRESSEDLEATHER, OF OTHER ANIMALS, WITHOUT WOOLOR HAIR ON, WHETHER OR NOT SPLIT, OTHER
THAN LEATHER OF 4114:

4113.10.00-Of goats or kids

5.0%

B

4113.20.00-Of swine

5.0%

B

4113.30.00-Of reptiles

5.0%

B

4113.90.00-Other

5.0%

B

4114

CHAMOIS (INCLUDING COMBINATION CHAMOIS)LEATHER;PATENT
LEATHERANDPATENTLAMINATED LEATHER; METALLISED LEATHER:
5.0%

B

5.0%

B

5.0%

B

0.0%

A

5.0%

B

4114.10.00
4114.20.00

4115

4115.10.00

4115.20.00-Chamois (including combination chamois)
leather-Patent leather and patent laminatedleather; metallised leather
COMPOSITION LEATHER WITH A BASIS OF
LEATHER OR LEATHER FIBRE, IN SLABS,SHEETS OR STRIP, WHETHER OR NOT INROLLS; PARINGS AND
OTHER WASTE OF
LEATHER OR OF COMPOSITION LEATHER, NOTSUITABLE FOR THE MANUFACTURE OF LEATHERARTICLES;
LEATHER
DUST,
POWDERAND
FLOUR:-Composition leather with a basis ofleather or leather fibre, in slabs,
sheets or strip, whether or not in rolls-Parings and other waste of leather orof composition leather, not suitable forthe manufacture of leather articles;
leather dust, powder and flour

42

ARTICLESOF
LEATHER;SADDLERYAND
HARNESS; TRAVEL GOODS, HANDBAGS AND
SIMILAR CONTAINERS; ARTICLES OF ANIMALGUT (OTHER THAN SILK-WORM GUT)4201.00.00

SADDLERY AND HARNESS FOR ANY ANIMAL(INCLUDING TRACES, LEADS, KNEE PADS,MUZZLES, SADDLE CLOTHS, SADDLE BAGS, DOG
COATS AND THE LIKE), OF ANY MATERIAL

349

HS code(HS2012)

Base Rate

Staging
Category

5.0%

B

5.0%

B

5.0%

B

4202.12.90---Other--With outer surface of plastics or of
textile materials:---Goods, as follows: (a) attache or
executive-cases;(b)brief-cases,
portfolios and the like; (c) suit-cases;(d) trunks---Other5.0%

B

4202.19.00--Other0.0%

A

4202.2-Handbags, whether or not with shoulder
strap, including those without handle:
5.0%

B

5.0%

B

0.0%

A

5.0%

B

---Other--With outer surface of plastic sheetingor of textile materials:---Goods, as follows: (a) billfolds; (b)coin purses; (c) key containers; (d)smoking requisites; (e) spectacle cases;(f) wallets and wallet-purses

5.0%

B

5.0%

B

4202.32.90---Other0.0%

A

4202.39.00--Other

0.0%

A

4202

4202.14202.114202.11.10
4202.11.90
4202.124202.12.10

4202.21.00
4202.22.00
4202.29.00
4202.34202.314202.31.10
4202.31.90
4202.324202.32.10

Description

TRUNKS,
SUIT-CASES,
VANITY-CASES,EXECUTIVE-CASES,
BRIEF-CASES,SCHOOL
SATCHELS,
SPECTACLECASES,BINOCULAR
CASES, CAMERA CASES, MUSICAL INSTRUMENTCASES, GUN CASES, HOLSTERS AND SIMILARCONTAINERS; TRAVELLING-BAGS, INSULTATEDFOOD OR BEVERAGE BAGS, TOILET BAGS,RUCKSACKS,HANDBAGS,SHOPPING
BAGS,
WALLETS, PURSES, MAP-CASES, CIGARETTECASES,TOBACCO-POUCHES,
TOOL
BAGS,
SPORTSBAGS,
BOTTLE-CASES,JEWELLERY
BOXES, POWDER-BOXES, CUTLERY CASES AND
SIMILAR CONTAINERS, OF LEATHER OR OFCOMPOSITION LEATHER, OF SHEETING OF
PLASTICS,OFTEXTILE
MATERIALS,OF
VULCANISED FIBRE OR OF PAPERBOARD, OR
WHOLLY OR MAINLY COVERED WITH SUCH
MATERIALS OR WITH PAPER:-Trunks,suit-cases,
vanity-cases,
executive-cases,
brief-cases,
schoolsatchels and similar containers:--With outer surface of leather or ofcomposition leather:---Brief-cases, portfolios and the like--With outer surface of leather or ofcomposition leather:--With outer surface of plastic sheetingor of textile materials--Other-Articles of a kind normally carried in
the pocket or in the handbag:--With outer surface of leather or ofcomposition leather:---Goods, as follows: (a) billfolds; (b)coin purses; (c) key containers; (d)smoking requisites; (e) spectacle cases;(f) wallets and wallet-purses

350

HS code(HS2012)4202.94202.914202.91.10
4202.91.90
4202.924202.92.10
4202.92.90
4202.99.00

Description-Other:--With outer surface of leather or ofcomposition leather:---Goods, as follows: (a) golf bags; (b)gun, revolver and pistol cases andcovers; (c) pen and pencil cases---Other--With outer surface of plastic sheetingor of textile materials:---Goods, as follows: (a) golf bags; (b)gun, revolver and pistol cases andcovers; (c) pen and pencil cases---OtherBase Rate

Staging
Category

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

10.0%

E

4203.10.00--Other
ARTICLESOFAPPARELAND
ACCESSORIES,
OF
LEATHERCOMPOSITION LEATHER:-Articles of apparel4203.2-Gloves, mittens and mitts:

4203.21--Specially designed for use in sports:

4203.21.10---Mittens and mitts, of leather andfurskin or of leather and artificial fur

5.0%

B

4203.21.90---Other0.0%

A

4203.29--Other:

4203.29.10---Mittens and mitts, of leather andfurskin or of leather and artificial fur

5.0%

B

4203.29.90---Other0.0%

A

4203.30.00-Belts and bandoliers

5.0%

B

4203.40-Other clothing accessories:

4203.40.10---Wrist straps

5.0%

B

4203.40.90---Other

10.0%

E

4205

OTHER
ARTICLESOFCOMPOSITION LEATHER:

10.0%

E

5.0%

B

5.0%

B

0.0%

A

0.0%

A

0.0%

A

4203

4205.00.10
4205.00.20
4205.00.90
4206.00.00
43

4301

4301.10.00

4301.30.00

LEATHER

CLOTHING
OR
OF

OR

OF

---Parts of coats, jackets, and the like---Articles of leather or of composition
leather, of a kind used on machinery or
mechanicalappliances
or
for
other
technical uses---Other
ARTICLES OF GUT (OTHER THAN SILK-WORM
GUT), OF GOLDBEATER’S SKIN, OF BLADDERS
OR OF TENDONSFURSKINSAND
ARTIFICIALFUR;
MANUFACTURES THEREOF
RAW FURSKINS (INCLUDING HEADS, TAILS,PAWS AND OTHER PIECES OR CUTTINGS,SUITABLE FOR FURRIERS' USE), OTHER THAN
RAW HIDES AND SKINS OF 4101, 4102 OR
4103:-Of mink, whole, with or without head,
tail or paws
-Of lamb, the following: Astrakhan,
Broadtail, Caracul, Persian and similarlamb, Indian, Chinese, Mongolian or
Tibetan lamb, whole, with or withouthead, tail or paws351

HS code(HS2012)4301.60.00
4301.80.00

Description-Of fox, whole, with or without head,
tail or paws
-Other furskins, whole, with or withouthead, tail or paws

4301.90.00-Heads, tails, paws and other pieces or
cuttings, suitable for furriers' use

4302

TANNED OR DRESSED FURSKINS (INCLUDINGHEADS, TAILS, PAWS AND OTHER PIECES OR
CUTTINGS),UNASSEMBLED,ORASSEMBLED(WITHOUTTHE
ADDITION
OF
OTHER
MATERIALS) OTHER THAN THOSE OF 4303:

Base Rate

Staging
Category

0.0%

A

0.0%

A

0.0%

A

5.0%

B

4302.11.00-Whole skins, with or without head, tailor paws, not assembled:--Of mink

4302.19--Other:

4302.19.10---Of rabbit or hare

5.0%

B

4302.19.90

5.0%

B

5.0%

B

5.0%

B

5.0%

B

4303.90.00---Other-Heads, tails, paws and other pieces or
cuttings, not assembled-Whole skins and pieces or cuttings
thereof, assembled
ARTICLESOFAPPAREL,
CLOTHINGACCESSORIES
AND
OTHER
ARTICLESOFFURSKIN:-Articlesofapparelandclothing
accessories-Other

5.0%

B

4304

ARTIFICIAL FUR AND ARTICLES THEREOF:

4304.00.10---Articles partly or wholly made up

5.0%

B

4304.00.90---Other

5.0%

B

44

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

4401

FUEL WOOD, IN LOGS, IN BILLETS, IN
TWIGS, IN FAGGOTS OR IN SIMILAR FORMS;
WOOD IN CHIPS OR PARTICLES; SAWDUST AND
WOOD WASTE AND SCRAP, WHETHER OR NOTAGGLOMERATEDINLOGS,BRIQUETTES,PELLETS OR SIMILAR FORMS:

4401.10.00-Fuel wood, in logs, in billets, intwigs, in faggots or in similar forms

0.0%

A

4401.2-Wood in chips or particles:

4401.21.00--Coniferous

5.0%

B

4401.22.00

5.0%

B

4401.31.00--Non-coniferous-Sawdust and wood waste and scrap,
whether or not agglomerated in logs,
briquettes, pellets or similar forms:--Wood pellets

0.0%

A

4401.39.00--Other

0.0%

A

4402

WOOD CHARCOAL (INCLUDING SHELL OR NUT
CHARCOAL), WHETHER OR NOT AGGLOMERATED:

4402.10.00-Of bamboo

0.0%

A

4402.90.00-Other
WOOD IN THE ROUGH, WHETHER OR NOTSTRIPPED OF BARK OR SAPWOOD, OR ROUGHLYSQUARED:

0.0%

A

4302.14302.20.00
4302.30.00
4303
4303.10.00

4401.34403

352

HS code(HS2012)4403.10.00
4403.20.00
4403.4

Description-Treated with paint, stains, creosote orother preservatives-Other, coniferous-Other, of tropical wood specified
Subheading Note 2 to this Chapter:

0.0%

A

0.0%

A

0.0%

A

0.0%

A

in

4403.49.00
4403.9-Other:4403.91.00--Of oak (Quercus spp.)

0.0%

A

4403.92.00--Of beech (Fagus spp.)

0.0%

A

4403.99.00--Other

0.0%

A

4404

HOOPWOOD; SPLIT POLES; PILES, PICKETSAND STAKES OF WOOD, POINTED BUT NOT SAWN
LENGTHWISE;WOODENSTICKS,ROUGHLY
TRIMMED
BUTNOT
TURNED,BENT
OROTHERWISE
WORKED,SUITABLE
FORTHE
MANUFACTURE
OF
WALKING-STICKS,
UMBRELLAS, TOOL HANDLES OR THE LIKE;CHIPWOOD AND THE LIKE:

4404.10.00-Coniferous

5.0%

B

4404.20.00-Non-coniferous

5.0%

B

4405.00.00

WOOD WOOL; WOOD FLOUR

0.0%

A

4406

RAILWAY OR TRAMWAY SLEEPERS (CROSS-TIES)OF WOOD:

4406.10.00-Not impregnated

5.0%

B

4406.90.00-Other

5.0%

B

4407

WOOD SAWN OR CHIPPED LENGTHWISE, SLICED
OR PEELED, WHETHER OR NOT PLANED, SANDEDOR END-JOINTED, OF A THICKNESS EXCEEDING
6 MM:

4407.10-Coniferous:

4407.10.10---Planed or sanded

5.0%

B

4407.10.9---Other:----Wood,asfollows:(a)redwood(Sequoia sempervirens); (b) western red
cedar (Thuja plicata); (c) cut to sizefor making staves; (d) having a crosssectional area of 450 cm2 or greater----Other

0.0%

A

5.0%

B

0.0%

A

0.0%

A

5.0%

B

5.0%

B

0.0%

A

5.0%

B

4407.10.91

4407.10.99

Red

Staging
Category--Dark Red Meranti,
and Meranti Bakau--Other

4403.41.00

Light

Base Rate

Meranti

4407.2-Of
tropicalwood
specified
Subheading Note 2 to this Chapter:

4407.21.00--Mahogany (Swietenia spp.)

4407.22.00

4407.25.10--Virola, Imbuia and Balsa--Dark Red Meranti, Lightand Meranti Bakau:---Planed or sanded

4407.25.90---Other

4407.26.00--White Lauan, White Meranti,
Seraya, Yellow Meranti and Alan

4407.27--Sapelli:

4407.27.10---Planed or sanded

4407.25

Red

353

in

MerantiWhiteHS code(HS2012)4407.27.90

0.0%

Staging
Category
A---Other

4407.28--Iroko:4407.28.10
4407.28.90---Planed or sanded

5.0%

B

---Other0.0%

A

4407.29--Other:

4407.29.10---Planed or sanded

4407.29.9

4407.29.99---Other:----Mandioqueira,and Tauari----Other

5.0%

B

5.0%

B

0.0%

A

4407.9-Other:4407.91--Of oak (Quercus spp.):4407.91.10
4407.91.90---Planed or sanded

5.0%

B

---Other5.0%

B

4407.92.00--Of beech (Fagus spp.)

0.0%

A

4407.93--Of Maple (Acer spp.):4407.93.10---Planed or sanded

5.0%

B

4407.93.90---Other5.0%

B

4407.94--Of cherry (Prunus spp.):4407.94.10---Planed or sanded

5.0%

B

4407.94.90---Other5.0%

B

4407.95--Of ash (Fraxinus spp.):4407.95.10---Planed or sanded

5.0%

B

4407.95.90---Other5.0%

B

4407.99--Other:

4407.99.10---Planed or sanded

5.0%

B

4407.99.9---Other:

4407.99.91----Ebony (Diospyros spp.)

0.0%

A

4407.99.99----Other

5.0%

B

4408

SHEETS FOR VENEERING (INCLUDING THOSEOBTAINED BY SLICING LAMINATED WOOD), FOR
PLYWOOD OR FOR SIMILAR LAMINATED WOOD
AND OTHER WOOD, SAWN LENGTHWISE, SLICED
OR PEELED, WHETHERORNOT PLANED,SANDED, SPLICED OR END-JOINTED, OF A
THICKNESS NOT EXCEEDING 6 MM:

5.0%

B

5.0%

B

0.0%

A

5.0%

B

5.0%

B

4407.29.91

4408.10

Description

Pau

Amarelo,

Base Rate

Quaruba

4408.10.19-Coniferous:---Sheets for veneering obtained byslicing laminated wood:----In the form of plywood----Other, with at least one outer plyofnon-coniferous
wood,
other
than
Mandioqueira, Pau Amarelo, Quaruba or
Tauari----Other, with at least one ply of
tropical wood specified in Subheading
Note 2 to this Chapter, other than
Mandioqueira, Pau Amarelo, Quaruba or
Tauari----Other4408.10.90---Other

4408.10.1
4408.10.11
4408.10.12

4408.10.13354

HS code(HS2012)

Base Rate

Staging
Category

5.0%

B

5.0%

B

0.0%

A

5.0%

B

5.0%

B

5.0%

B

0.0%

A

4408.39.19----In the form of plywood----Other, with at least one outer plyof non-coniferous wood specified in
Subheading Note 2 to this chapter,
including
Mandioqueira,
Pau
Amarelo,
Quaruba or Tauari----Other, with at least one ply of
tropical wood specified in Subheading
Note 2 to this chapter, other than
Mandioqueira, Pau Amarelo, Quaruba or
Tauari----Other

5.0%

B

4408.39.90---Other5.0%

B

4408.90

5.0%

B

5.0%

B

5.0%

B

0.0%

A

4408.90.19-Other:---Sheets for veneering obtained byslicing laminated wood:----In the form of plywood----Other, with at least one outer plyofnon-coniferous
wood,
other
than
Mandioqueira, Pau Amarelo, Quaruba or
Tauari, and containing at least one
layer of particle board----Other, with at least one ply of
tropical wood specified in Subheading
Note 2 to this chapter, other than
Mandioqueira, Pau Amarelo, Quaruba or
Tauari, and containing at least one
layer of particle board----Other, containing at least one layerof particle board----Other

5.0%

B

4408.90.90---Other5.0%

B

4408.34408.314408.31.1
4408.31.11

Description-Of
tropicalwood
specified
Subheading Note 2 to this Chapter:in--Dark Red Meranti, Light Red Meranti
and Meranti Bakau:---Sheets for veneering obtained byslicing laminated wood, with at least
one ply of Dark Red Meranti, Light Red
Meranti or Meranti Bakau:

4408.31.90----In the form of plywood----Other, with at least one outer plyof non-coniferous wood, including Dark
Red Meranti, Light
Red Meranti or
Meranti Bakau----Other, containing at least one plyof Dark Red Meranti, Light Red Meranti
or Meranti Bakau---Other

4408.39--Other:

4408.39.1---Sheets for veneering obtained byslicing laminated wood, with at least
one ply of tropical wood specified in
Subheading Note 2 to this Chapter:

4408.31.12

4408.31.19

4408.39.11

4408.39.12

4408.39.13

4408.90.1
4408.90.11

4408.90.12

4408.90.13

4408.90.14355

HS code(HS2012)

Description

Base Rate

Staging
Category

5.0%

B

4409

WOOD (INCLUDING STRIPS AND FRIEZES FOR
PARQUETFLOORINGS,NOTASSEMBLED)CONTINUOUSLY SHAPED (TONGUED, GROOVED,REBATED, CHAMFERED, V-JOINTED, BEADED,
MOULDED, ROUNDED OR THE LIKE) ALONG ANYOF ITS EDGES, ENDS OR FACES, WHETHER ORNOT PLANED, SANDED OR END-JOINTED:

4409.10.00-Coniferous

4409.2-Non-coniferous:

4409.21.00--Of bamboo

5.0%

B

4409.29.00--Other

5.0%

B

4410

PARTICLE BOARD, ORIENTED STRAND BOARD(OSB) AND SIMILAR BOARD (FOR EXAMPLE,
WAFERBOARD) OF WOOD OR OTHER LIGNEOUS
MATERIALS, WHETHER OR NOT AGGLOMERATEDWITH RESINS OR OTHER ORGANIC BINDING
SUBSTANCES:

4410.1-Of wood:

4410.11.00--Particle board

5.0%

B

4410.12.00--Oriented strand board (OSB)

5.0%

B

4410.19.00--Other5.0%

B

4410.90.00-Other

5.0%

B

4411

FIBREBOARD OF WOOD OR OTHER LIGNEOUS
MATERIALS, WHETHER OR NOT BONDED WITHRESINS OR OTHER ORGANIC SUBSTANCES:

4411.1-Medium density fibreboard (MDF):

4411.12--Of a thickness not exceeding 5 mm:

4411.12.10---Of a density exceeding 0.8 g/cm3

5.0%

B

4411.12.90---Other--Of a thickness exceeding 5 mm but notexceeding 9 mm:

5.0%

B

4411.13.10---Of a density exceeding 0.8 g/cm3

5.0%

B

4411.13.90---Other

5.0%

B

4411.14--Of a thickness exceeding 9 mm:

4411.14.10---Of a density exceeding 0.8 g/cm3

5.0%

B

4411.14.90---Other

5.0%

B

4411.9-Other:4411.92.00--Of a density exceeding 0.8 g/cm3

5.0%

B

4411.93.00--Of a density exceeding 0.5 g/cm3 but
not exceeding 0.8 g/cm3

5.0%

B

5.0%

B

5.0%

B

4411.1334411.94.00--Of a density not exceeding 0.5 g/cm

4412

PLYWOOD, VENEEREDLAMINATED WOOD:

4412.10-Of bamboo:

4412.10.10---Plywood---Containing atparticle board:

4412.10.2

PANELS

least

AND

one

356

SIMILARlayerofHS code(HS2012)4412.10.21

4412.10.29
4412.10.30
4412.10.90
4412.34412.31.00
4412.32.00
4412.39.00
4412.94412.944412.94.2
4412.94.21
4412.94.29
4412.94.30
4412.94.90
4412.99

Description----Goods, as follows: (a) with at least
one outer ply of non-coniferous wood(including bamboo); (b) with at least
one ply of tropical wood specified in
Additional Note 1 to this Chapter----Other---Other, with at least one ply of
tropical wood specified in Additional
Note 1 to this Chapter---Other-Other plywood, consisting solely ofsheets of wood (other than bamboo), eachply not exceeding 6 mm thickness:--With at least one outer ply of
tropical wood specified in Subheading
Note 2 to this Chapter--Other, with at least one outer ply of
non-coniferous wood--Other-Other:--Blockboard,laminboard
andbattenboard:---With at least one ply of tropicalwood specified in Additional Note 1 tothis Chapter:----Containing one of the following
woods:(a)
Mandioqueira;(b)
Pau
Amarelo; (c) Quaruba; (d) Tauari----Other---Other, with at least one outer ply of
non-coniferous wood---OtherBase Rate

Staging
Category

5.0%

B

0.0%

A

0.0%

A

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

0.0%

A

5.0%

B

5.0%

B

0.0%

A

5.0%

B

5.0%

B

0.0%

A

5.0%

B

5.0%

B

0.0%

A

4412.99.9--Other:---With at least one ply of tropicalwood specified in Additional Note 1 tothis Chapter:----Goods containing at least one layerof particle board and one of thefollowing woods, other than plywood: (a)Mandioqueira;(b)
Pau
Amarelo;(c)
Quaruba; (d) Tauari----Goods,
NSA,
asfollows:(a)containing
at
least
one
layer
of
particle board; (b) plywood----Other,
containing
one
of
the
following woods: (a) Mandioqueira; (b)Pau Amarelo; (c) Quaruba; (d) Tauari----Other---Other, with at least one outer ply of
non-coniferous wood:----Goods, as follows: (a) containing atleast one layer of particle board; (b)plywood----Other---Other,containing
one
layer
of
particle board---Other:

4412.99.91----Plywood

5.0%

B

4412.99.99----Other

5.0%

B

4412.99.2

4412.99.21

4412.99.22
4412.99.23
4412.99.29
4412.99.3
4412.99.31
4412.99.39
4412.99.40

357

HS code(HS2012)

Description

4413.00.00

DENSIFIEDWOOD,
IN
BLOCKS,STRIPS OR PROFILE SHAPES

4414.00.00

WOODENFRAMESFOR
PAINTINGS,PHOTOGRAPHS, MIRRORS OR SIMILAR OBJECTS

4415

PACKING CASES, BOXES, CRATES, DRUMS AND
SIMILAR PACKINGS, OF WOOD; CABLE-DRUMSOF WOOD; PALLETS, BOX PALLETS AND OTHER
LOAD BOARDS, OF WOOD; PALLET COLLARS OF
WOOD:4415.10.00
4415.20.00

PLATES,-Cases, boxes, crates, drums and similar
packings; cable-drums-Pallets, box pallets and other loadboards; pallet collars

Base Rate

Staging
Category

5.0%

B

5.0%

B

5.0%

B

5.0%

B

4416.00.00

CASKS, BARRELS, VATS, TUBS AND OTHER
COOPERS' PRODUCTS AND PARTS THEREOF, OF
WOOD, INCLUDING STAVES

5.0%

B

4417.00.00

TOOLS, TOOL BODIES, TOOL HANDLES, BROOMOR BRUSH BODIES AND HANDLES, OF WOOD;
BOOT OR SHOE LASTS AND TREES, OF WOOD

0.0%

A

5.0%

B

5.0%

B

5.0%

B

4418.50.00

BUILDERS' JOINERY AND CARPENTRY OF WOOD,
INCLUDINGCELLULARWOOD
PANELS,ASSEMBLED FLOORING PANELS, SHINGLES ANDSHAKES:-Windows,
French-windows
and
their
frames-Doors and their frames and thresholds-Shuttering for concrete constructional
work-Shingles and shakes

5.0%

B

4418.60.00-Posts and beams

5.0%

B

4418.7-Assembled flooring panels:

4418.71.00--For mosaic floors

5.0%

B

4418.72--Other, multilayer:

4418.72.10---Parquet panels

5.0%

B

4418.72.90---Other5.0%

B

4418.79--Other:

4418.79.10---Parquet panels

5.0%

B

4418.79.90---Other5.0%

B

4418.90.00-Other5.0%

B4419.00.00

TABLEWARE AND KITCHENWARE, OF WOOD

5.0%

B

4420

WOOD MARQUETRY AND INLAID WOOD; CASKETSAND CASES FOR JEWELLERY OR CUTLERY, AND
SIMILAR ARTICLES, OF WOOD; STATUETTESAND OTHER ORNAMENTS, OF WOOD; WOODEN
ARTICLES OF FURNITURE NOT FALLING IN
CHAPTER 94:

4420.10.00-Statuettes and other ornaments, of wood

5.0%

B

4420.90.00-Other

5.0%

B

4421

OTHER ARTICLES OF WOOD:

4421.10.00-Clothes hangers

0.0%

A

4421.90.00-Other

5.0%

B

4418

4418.10.00
4418.20.00
4418.40.00

358

HS code(HS2012)

Description

Base Rate

Staging
Category4501.10.00

CORK AND ARTICLES OF CORK
NATURAL CORK, RAW OR SIMPLY PREPARED;
WASTE
CORK;
CRUSHED,GRANULATEDORGROUND CORK:-Natural cork, raw or simply prepared

0.0%

A

4501.90.00-Other0.0%

A4502.00.00

NATURAL
CORK,
DEBACKEDOR
ROUGHLYSQUARED, OR IN RECTANGULAR (INCLUDINGSQUARE) BLOCKS, PLATES, SHEETS OR STRIP(INCLUDING SHARP-EDGED BLANKS FOR CORKS
OR STOPPERS)

0.0%

A

4503

ARTICLES OF NATURAL CORK:

4503.10.00-Corks and stoppers

0.0%

A

4503.90.00-OtherAGGLOMERATED CORK (WITH OR WITHOUT A
BINDINGSUBSTANCE)AND
ARTICLESOFAGGLOMERATED CORK:-Blocks, plates, sheets and strip; tilesof any shape; solid cylinders, including
discs-Other
MANUFACTURES OF STRAW, OF ESPARTO OR OF
OTHER PLAITING MATERIALS; BASKETWARE AND
WICKERWORK

0.0%

A

5.0%

B

5.0%

B

4601.21.00-Mats, matting and screens of vegetablematerials:--Of bamboo

0.0%

A

4601.22.00--Of rattan

0.0%

A

4601.29.00--Other0.0%

A4601.9-Other:4601.92.00--Of bamboo

0.0%

A

4601.93.00--Of rattan

0.0%

A

4601.94.00--Of other vegetable materials

0.0%

A

4601.99.00--Other

0.0%

A

4602

BASKETWORK,WICKERWORK
AND
OTHER
ARTICLES, MADE DIRECTLY TO SHAPE FROMPLAITING MATERIALS OR MADE UP FROM GOODS
OF 4601; ARTICLES OF LOOFAH:

4602.1-Of vegetable materials:

4602.11.00--Of bamboo

0.0%

A

4602.12.00--Of rattan

0.0%

A

4602.19.00--Other0.0%

A4602.90.00-Other

0.0%

A

45
4501

4504
4504.10.00
4504.90.00
46

4601

4601.2

PLAITS AND SIMILAR PRODUCTS OF PLAITING
MATERIALS, WHETHER OR NOT ASSEMBLED INTO
STRIPS; PLAITING MATERIALS, PLAITS AND
SIMILAR PRODUCTS OF PLAITING MATERIALS,
BOUND TOGETHER IN PARALLEL STRANDS ORWOVEN, IN SHEET FORM, WHETHER OR NOT
BEING FINISHED ARTICLES (FOR EXAMPLE,
MATS, MATTING, SCREENS):359

HS code(HS2012)

Description

Base Rate

Staging
Category

47

PULP OF WOOD OR OF OTHER FIBROUS
CELLULOSIC MATERIAL; RECOVERED (WASTE
AND SCRAP) PAPER AND PAPERBOARD

4701.00.00

MECHANICAL WOOD PULP

0.0%

A

4702.00.00

CHEMICAL WOOD PULP, DISSOLVING GRADES

0.0%

A

4703

CHEMICAL WOOD PULP, SODA OROTHER THAN DISSOLVING GRADES:

4703.1-Unbleached:

4703.11.00--Coniferous

0.0%

A

4703.19.00--Non-coniferous

0.0%

A

4703.2-Semi-bleached or bleached:

4703.21.00--Coniferous

0.0%

A

4703.29.00--Non-coniferous

0.0%

A

4704

CHEMICAL WOOD PULP, SULPHITE, OTHER THAN
DISSOLVING GRADES:

4704.1-Unbleached:

4704.11.00--Coniferous

0.0%

A

4704.19.00--Non-coniferous

0.0%

A

4704.2-Semi-bleached or bleached:

4704.21.00--Coniferous

0.0%

A

4704.29.00--Non-coniferous
WOOD PULP OBTAINED BY A COMBINATION OF
MECHANICALANDCHEMICALPULPINGPROCESSES

0.0%

A

0.0%

A

4705.00.00

SULPHATE,

4706

PULPS OF FIBRES DERIVED FROM RECOVERED(WASTE AND SCRAP) PAPER OR PAPERBOARD OR
OF OTHER FIBROUS CELLULOSIC MATERIAL:

4706.10.00-Cotton linters pulp

0.0%

A

4706.20.00-Pulps of fibres derived from recovered(waste and scrap) paper or paperboard

0.0%

A

4706.30.00-Other, of bamboo

0.0%

A

4706.9-Other:4706.91.00--Mechanical

0.0%

A

4706.92.00--Chemical

0.0%

A

4706.93.00--Obtainedbyacombination
mechanical and chemical processes

of

0.0%

A

4707

RECOVERED (WASTE
PAPERBOARD:

OR

4707.10.00-Unbleached kraft paper or paperboard or
corrugated paper or paperboard

0.0%

A

0.0%

A

0.0%

A

0.0%

A

4707.20.00

4707.30.00
4707.90.00

AND

SCRAP)

PAPER-Other paper or paperboard made mainlyof bleached chemical pulp, not colouredin the mass
-Paper or paperboard made mainly of
mechanical
pulp
(for
example,newspapers, journals and similar printed
matter)-Other, including unsorted waste and
scrap

360

HS code(HS2012)

Base Rate

Staging
Category

5.0%

B

5.0%

B

5.0%

B

0.0%

A

0.0%

A

5.0%

B

4802.20.22---Containing paper or paperboard mademainly from pulp obtained by a chemimechanical process, as follows: (a)weighing not more than 22 g/m2; (b)weighing more than 205 g/m2

5.0%

B

4802.20.29----Other

5.0%

B

4802.20.3---Goods, NSA, weighing more thang/m2 but not more than 205 g/m2:

5.0%

B

5.0%

B

Description

48

PAPER AND PAPERBOARD; ARTICLES OF PAPER
PULP, OF PAPER OR OF PAPERBOARD

4801

NEWSPRINT, IN ROLLS OR SHEETS:

4801.00.10---Not containing fibres obtained by amechanical process or of which not morethan 10% by weight of the total fibre
content consists of such fibres

4801.00.20

4801.00.3
4801.00.31
4801.00.39---Of which more than 10% but less than
65% by weight of the total fibre content
consistsoffibresobtainedbyamechanical process---Of which 65% or more by weight of thetotal fibre content consists of fibres
obtained by a mechanical process:----Goods, as follows: (a) weighing morethan 57 g/m2; or (b) having an ash
content by weight of more than 8%----Other

4802

UNCOATED PAPER AND PAPERBOARD, OF A KIND
USED FOR WRITING, PRINTING OR OTHER
GRAPHIC PURPOSES, AND NON PERFORATEDPUNCH-CARDS AND PUNCH TAPE PAPER, IN
ROLLS OR RECTANGULAR (INCLUDING SQUARE)SHEETS, OF ANY SIZE, OTHER THAN PAPER OF
4801 OR 4803;
HAND-MADE PAPER AND
PAPERBOARD:

4802.10.00-Hand-made paper and paperboard

4802.20-Paper and paperboard of a kind used as
a
base
for
photo-sensitive,
heatsensitive or electro-sensitive paper or
paperboard:

4802.20.2

4802.20.21

4802.20.31

4802.20.39
4802.20.4---Dyeline base paper and paperboard:----Goods, as follows: (a) in strips or
rolls of a width not exceeding 15 cm;(b) in rectangular (including square)sheets in which no side exceeds 36 cm,
intheunfoldedstate;(c)inrectangular
sheets
with
one
side
exceeding 36 cm and the other side notexceeding 15 cm, in the unfolded state

22----Goods, as follows: (a) in strips or
rolls of a width not exceeding 15 cm;(b) in rectangular (including square)sheets in which no side exceeds 36 cm,
intheunfoldedstate;(c)inrectangular
sheets
with
one
side
exceeding 36 cm and the other side notexceeding 15 cm, in the unfolded state----Other---Goods, NSA, as follows: (a) weighing
not more than 22 g/m2; (b) weighing morethan 205 g/m2:361

HS code(HS2012)4802.20.41

4802.20.49
4802.404802.40.10

4802.40.20

4802.40.90

4802.54802.54

Description----Goods, as follows: (a) in strips or
rolls of a width not exceeding 15 cm;(b) in rectangular (including square)sheets in which no side exceeds 36 cm,
intheunfoldedstate;(c)inrectangular
sheets
with
one
side
exceeding 36 cm and the other side notexceeding 15 cm, in the unfolded state----Other-Wallpaper base:---Goods, as follows: (a) in strips or
rolls of a width not exceeding 15 cm;(b) in rectangular (including square)sheets in which no side exceeds 36 cm,
intheunfoldedstate;(c)inrectangular
sheets
with
one
side
exceeding 36 cm and the other side notexceeding 15 cm, in the unfolded state---Goods,
NSA,
containingpaper
orpaperboard
mademainlyfrompulp
obtained by a chemi-mechanical process,as follows: (a) weighing not more than
22 g/m2; (b) weighing 205 g/m2 or more---Other-Otherpaper
andpaperboard,notcontaining
fibresobtainedbyamechanical or chemi-mechanical process
or of which not more than 10% by weightof the total fibre content consists ofsuch fibres:

4802.54.29
4802.54.90---Other

4802.54.2
4802.54.21

Staging
Category

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

--Weighing less than 40 g/m2:---Goods, as follows: (a) in strips or
rolls of a width not exceeding 15 cm;(b) in rectangular (including square)sheets in which no side exceeds 36 cm,
intheunfoldedstate;(c)inrectangular
sheets
with
one
side
exceeding 36 cm and the other side notexceeding 15 cm, in the unfolded state---Goods, NSA, containing more than 5%of fibres made mainly from pulp obtainedby a chemi-mechanical process:----Goods, as follows: (a) multi-ply
paper and paperboard; (b) weighing morethan 22 g/m2----Other4802.54.10

Base Rate

24802.55--Weighing 40 g/m or more but not morethan 150 g/m2, in rolls:

4802.55.10---Of a width not exceeding 15 cm

5.0%

B

4802.55.90---Other--Weighing 40 g/m2 or more but not morethan 150 g/m2, in sheets with one side
not exceeding 435 mm and the other side
not exceeding 297 mm, in the unfolded
state:

5.0%

B

4802.56362

HS code(HS2012)4802.56.10

4802.56.90
4802.57

4802.57.10

4802.57.90

Description---Goods, as follows: (a) in strips of awidth not exceeding 15 cm; (b) inrectangular (including square) sheets inwhich no side exceeds 36 cm, in theunfoldedstate;(c)inrectangular
sheets with one side exceeding 36 cm andthe other side not exceeding 15 cm, inthe unfolded state---Other--Other, weighing 40 g/m2 or more but
not more than 150 g/m2:---Goods, as follows: (a) in strips or
rolls of a width not exceeding 15 cm;(b) in rectangular (including square)sheets in which no side exceeds 36 cm,
intheunfoldedstate;(c)inrectangular
sheets
with
one
side
exceeding 36 cm and the other side notexceeding 15 cm, in the unfolded state---Other--Weighing more than 150 g/m :4802.58.1---Weighing not more than 205 g/m2:----Goods, as follows: (a) in strips or
rolls of a width not exceeding 15 cm;(b) in rectangular (including square)sheets in which no side exceeds 36 cm,
intheunfoldedstate;(c)inrectangular
sheets
with
one
side
exceeding 36 cm and the other side notexceeding 15 cm, in the unfolded state----Goods, NSA, containing more than 5%of fibres made mainly from pulp obtainedby a chemi-mechanical process----Other4802.58.12
4802.58.19
4802.58.9

4802.58.91

4802.58.92

4802.58.99

4802.64802.614802.61.10

4802.61.2

4802.61.21

Staging
Category

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

2

4802.584802.58.11

Base Rate---Weighing more than 205 g/m2:----Goods, as follows: (a) in strips or
rolls of a width not exceeding 15 cm;(b) in rectangular (including square)sheets in which no side exceeds 36 cm,
intheunfoldedstate;(c)inrectangular
sheets
with
one
side
exceeding 36 cm and the other side notexceeding 15 cm, in the unfolded state----Goods, NSA, as follows: (a) multiply paper and paperboard; (b) containing
more than 5% of fibres made mainly from
pulp obtained by a chemi-mechanicalprocess----Other-Other paper and paperboard, of whichmore than 10% by weight of the total
fibre
content
consistsoffibresobtained by a mechanical or chemimechanical process:--In rolls:---Not exceeding 15 cm in width---Goods, NSA, not containing fibres
obtained by a mechanical process or ofwhich not more than 10% by weight of thetotal fibre content consists of such
fibres, other than goods of 4802.61.4 or
4802.61.5:----Weighing 150 g/m2 or less363

HS code(HS2012)

Description

Base Rate

Staging
Category

5.0%

B

5.0%

B

0.0%

A

5.0%

B

5.0%

B

5.0%

B

0.0%

A

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

2

4802.61.22
4802.61.29

4802.61.30----Weighing more than 150 g/m but not
more than 205 g/m2----Other---Paper, of which more than 10% by
weight of the
total
fibre content
consistsoffibresobtainedbyamechanical process, other than newsprintof 4802.61.4, as follows: (a) having awater absorbency, when tested by theone-minute Cobb method, of not less than
45 g/m2; (b) containing not less than
70% of mechanical woodpulp; and (c)weighing 40 g/m2 or more but not morethan 62 g/m2

4802.61.4---Newsprint, in rolls exceeding 15 cm
but not exceeding 36 cm in width:4802.61.41----Not containing fibres obtained by amechanical process or of which not morethan 10% by weight of the total fibre
content consists of such fibres

4802.61.42

4802.61.43----Of which more than 10% but less than
65% by weight of the total fibre content
consistsoffibresobtainedbyamechanical process----Of which 65% or more by weight of
the total fibre content consists offibres obtained by a mechanical process,as follows: (a) weighing more than 57
g/m2; or (b) having an ash content by
weight of more than 8%4802.61.49----Other4802.61.5---Goods, NSA, made mainly from pulp
obtained by a chemi-mechanical process:4802.61.51----Multi-ply
paper
and
paperboard
weighing not more than 205 g/m2

4802.61.52
4802.61.53
4802.61.59
4802.61.90
4802.624802.62.10

4802.62.2

4802.62.21
4802.62.22----Multi-ply
paper
and
paperboard
weighing more than 205 g/m2----Goods, NSA, as follows: (a) weighing
not more than 22 g/m2; (b) weighing morethan 205 g/m2----Other---Other--In sheets with one side not exceeding
435 mm and the other side not exceeding
297 mm in the unfolded state:---Goods, as follows: (a) in strips or
rolls of a width not exceeding 15 cm;(b) in rectangular (including square)sheets in which no side exceeds 36 cm,
intheunfoldedstate;(c)inrectangular
sheets
with
one
side
exceeding 36 cm and the other side notexceeding 15 cm, in the unfolded state---Not containing fibres obtained by amechanical process or of which not morethan 10% by weight of the total fibre
content consists of such fibres, otherthan goods of 4802.62.4 or 4802.62.5:----Weighing 150 g/m2 or less----Weighing more than 150 g/m2 but not
more than 205 g/m2364

HS code(HS2012)4802.62.29

4802.62.30

4802.62.4
4802.62.41

4802.62.42

4802.62.43

4802.62.49

Description

Base Rate----Other---Paper, of which more than 10% by
weight of the
total
fibre content
consistsoffibresobtainedbyamechanical process, other than newsprintof 4802.62.4, as follows: (a) having awater absorbency, when tested by theone-minute Cobb method, of not less than
45 g/m2; (b) containing not less than
70% of mechanical woodpulp; and (c)weighing 40 g/m2 or more but not morethan 62 g/m2---Newsprint, NSA:

5.0%

Staging
Category
B

0.0%

A

5.0%

B

5.0%

B

5.0%

B

0.0%

A

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

----Not containing fibres obtained by amechanical process or of which not morethan 10% by weight of the total fibre
content consists of such fibres----Of which more than 10% but less than
65% by weight of the total fibre content
consistsoffibresobtainedbyamechanical process----Of which 65% or more by weight of
the total fibre content consists offibres obtained by a mechanical process,as follows: (a) weighing more than 57
g/m2; or (b) having an ash content by
weight of more than 8%----Other4802.62.5---Goods, NSA, made mainly from pulp
obtained by a chemi-mechanical process:4802.62.51----Multi-ply
paper
and
paperboard
weighing not more than 205 g/m2

4802.62.59----Multi-ply
paper
and
paperboard
weighing more than 205 g/m2----Goods, NSA, as follows: (a) weighing
not more than 22 g/m2; (b) weighing morethan 205 g/m2----Other4802.62.90---Other

4802.69--Other:---Goods, as follows: (a) in strips or
rolls of a width not exceeding 15 cm;(b) in rectangular (including square)sheets in which no side exceeds 36 cm,
intheunfoldedstate;(c)inrectangular
sheets
with
one
side
exceeding 36 cm and the other side notexceeding 15 cm, in the unfolded state4802.62.52
4802.62.53

4802.69.10

4802.69.2

4802.69.21
4802.69.22
4802.69.29---Not containing fibres obtained by amechanical process or of which not morethan 10% by weight of the total fibre
content consists of such fibres, otherthan goods of 4802.69.4 or 4802.69.5:----Weighing 150 g/m2 or less----Weighing more than 150 g/m2 but not
more than 205 g/m2----Other365

HS code(HS2012)4802.69.30

4802.69.4
4802.69.41

4802.69.42

4802.69.43

4802.69.49

Description---Paper, of which more than 10% by
weight of the
total
fibre content
consistsoffibresobtainedbyamechanical process, other than newsprintof 4802.62.4, as follows: (a) having awater absorbency, when tested by theone-minute Cobb method, of not less than
45 g/m2; (b) containing not less than
70% of mechanical woodpulp; and (c)weighing 40 g/m2 or more but not morethan 62 g/m2---Newsprint, NSA:----Not containing fibres obtained by amechanical process or of which not morethan 10% by weight of the total fibre
content consists of such fibres----Of which more than 10% but less than
65% by weight of the total fibre content
consistsoffibresobtainedbyamechanical process----Of which 65% or more by weight of
the total fibre content consists offibres obtained by a mechanical process,as follows: (a) weighing more than 57
g/m2; or (b) having an ash content by
weight of more than 8%----Other4802.69.5---Goods, NSA, made mainly from pulp
obtained by a chemi-mechanical process:4802.69.51----Multi-ply
paper
and
paperboard
weighing not more than 205 g/m2

4802.69.59----Multi-ply
paper
and
paperboard
weighing more than 205 g/m2----Goods, NSA, as follows: (a) weighing
not more than 22 g/m2; (b) weighing morethan 205 g/m2----Other4802.69.90---Other

4803

TOILET OR FACIAL TISSUE STOCK, TOWEL OR
NAPKIN STOCK AND SIMILAR PAPER OF A KIND
USED FOR HOUSEHOLD OR SANITARY PURPOSES,CELLULOSE WADDING AND WEBS OF CELLULOSEFIBRES, WHETHER OR NOT CREPED, CRINKLED,EMBOSSED, PERFORATED, SURFACE-COLOURED,SURFACE-DECORATED OR PRINTED, IN ROLLSOR SHEETS:

4802.69.52
4802.69.53

Base Rate

Staging
Category

0.0%

A

5.0%

B

5.0%

B

5.0%

B

0.0%

A

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

4804.1---Embossed or perforated, weighing morethan 22 g/m2---Other
UNCOATED KRAFT PAPER AND PAPERBOARD, IN
ROLLS OR SHEETS, OTHER THAN THAT OF 4802
OR 4803:-Kraftliner:

4804.11--Unbleached:4804.11.10---Weighing not more than 205 g/m2

5.0%

B

4804.11.90---Other

5.0%

B

4804.19--Other:

4803.00.10
4803.00.90
4804

366

HS code(HS2012)4804.19.10---Weighing not more than 205 g/m2

5.0%

Staging
CategoryB

4804.19.90---Other

5.0%

B

4804.2-Sack kraft paper:

4804.21.00--Unbleached

5.0%

B

4804.29.00--Other-Other
kraft
paper
and
weighing 150 g/m2 or less:--Unbleached

5.0%

B

5.0%

B

5.0%

B

4804.34804.31.00
4804.39.00

Description

Base Rate

paperboard

4804.41--Other-Otherkraft
weighing morethan 225 g/m2:--Unbleached:4804.41.10---Weighing not more than 205 g/m2

5.0%

B

4804.41.90---Other

5.0%

B

4804.42--Bleached uniformly throughout the massand of which more than 95% by weight of
the total fibre content consists of wood
fibres obtained by a chemical process:4804.42.10---Weighing not more than 205 g/m2

5.0%

B

4804.42.90---Other

5.0%

B

4804.49--Other:

4804.49.10---Weighing not more than 205 g/m2

5.0%

B

4804.49.90---Other-Other
kraft
paper
and
weighing 225 g/m2 or more:--Unbleached

5.0%

B

5.0%

B

4804.44804.54804.51.00

paper
and
paperboard
than 150 g/m2 but lesspaperboard

4804.52.00--Bleached uniformly throughout the massand of which more than 95% by weight of
the total fibre content consists of wood
fibres obtained by a chemical process

5.0%

B

4804.59.00--Other

5.0%

B

4805

OTHER UNCOATED PAPER AND PAPERBOARD, IN
ROLLS OR SHEETS, NOT FURTHER WORKED OR
PROCESSED THAN AS SPECIFIED IN NOTE 3 TO
THIS CHAPTER:

4805.1-Fluting paper:

4805.11--Semi-chemical fluting paper:

4805.11.10---Weighing not more than 205 g/m2

5.0%

B

4805.11.90---Other

5.0%

B4805.125.0%

B4805.12.90--Straw fluting paper:---Weighing 130 g/m2 or more, but not
more than 205 g/m2---Weighing more than 205 g/m2

5.0%

B

4805.19--Other:

4805.19.10---Of multi-ply paper or paperboard
weighing not more than 205 g/m2

5.0%

B

5.0%

B

5.0%

B

4805.12.10

4805.19.90---Goods, as follows: (a) weighing notmore than 22 g/m2; (b) weighing 205 g/m2
or more---Other

4805.2-Testliner (recycled liner board):

4805.19.20

367

HS code(HS2012)4805.24

Base Rate

Staging
Category--Weighing 150 g/m2 or less:

4805.24.10---Multi-ply paper and paperboard

5.0%

B

4805.24.9---Other:

4805.24.91----Weighing 22 g/m2 or less

5.0%

B

4805.24.99----Other

5.0%

B

4805.25--Weighing more than 150 g/m2:

4805.25.1---Multi-ply paper and paperboard:

4805.25.11----Weighing not more than 205 g/m2

5.0%

B

4805.25.19----Other

5.0%

B

4805.25.9---Other:

4805.25.91----Weighing not more than 205 g/m2

5.0%

B

4805.25.99----Other

5.0%

B

4805.30.00-Sulphite wrapping paper

5.0%

B

4805.40.00-Filter paper and paperboard

5.0%

B

4805.50.00-Felt paper and paperboard

0.0%

A

4805.9-Other:4805.91--Weighing 150 g/m2 or less:

4805.91.10---Multi-ply paper and paperboard

5.0%

B

4805.91.9---Other:

4805.91.91----Weighing not more than 22 g/m2

5.0%

B

4805.91.99----Other--Weighing more than 150 g/m2 but lessthan 225 g/m2:---Multi-ply paper and paperboard:----Weighing more than 150 g/m2 but not
more than 205 g/m2----Other

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

4805.924805.92.1
4805.92.11
4805.92.19
4805.92.9

Description

4805.92.99---Other:----Weighing more than 150 g/m2 but not
more than 205 g/m2----Goods, NSA, as follows: (a) cartonboardsandbox
boards(including
strawboard);(b)
containerboard(excluding kraft)----Other4805.93--Weighing 225 g/m2 or more:

4805.93.10---Multi-ply paper and paperboard

5.0%

B

4805.93.9---Other:----Goods, as follows: (a) carton boards
and box boards (including strawboard);(b) container board (excluding kraft)----Other

5.0%

B

5.0%

B

4805.92.91
4805.92.92

4805.93.91
4805.93.99

4806

VEGETABLE PARCHMENT, GREASEPROOF PAPERS,TRACING PAPERS AND GLASSINE AND OTHER
GLAZED
TRANSPARENTOR
TRANSLUCENTPAPERS, IN ROLLS OR SHEETS:

4806.10.00-Vegetable parchment

0.0%

A

4806.20.00-Greaseproof papers

0.0%

A

4806.30.00-Tracing papers

0.0%

A

368

HS code(HS2012)

Description

Base Rate

Staging
Category

4806.40.00-Glassine and other glazed transparent
or translucent papers

0.0%

A

4807.00.00

COMPOSITE PAPER AND PAPERBOARD (MADE BY
STICKINGFLATLAYERS
OF
PAPER
OR
PAPERBOARD TOGETHER WITH AN ADHESIVE),NOTSURFACE-COATEDORIMPREGNATED,WHETHER OR NOT INTERNALLY REINFORCED, IN
ROLLS OR SHEETS

0.0%

A

4808

PAPER AND PAPERBOARD, CORRUGATED (WITH
OR WITHOUT GLUED FLAT SURFACE SHEETS),CREPED,CRINKLED,EMBOSSEDORPERFORATED, IN ROLLS OR SHEETS, OTHER
THAN PAPER OF THE KIND DESCRIBED IN
4803:

5.0%

B

0.0%

A

5.0%

B

0.0%

A

5.0%

B

0.0%

A

4808.104808.10.10
4808.10.90
4808.40
4808.40.10
4808.40.90
4808.904808.90.10
4808.90.90-Corrugated
paper
and
paperboard,whether or not perforated:---Embossed or perforated, weighing notmore than 205 g/m2---Other-Kraftpaper,
crepedorcrinkled,
whether or not embossed or perforated:---Embossed or perforated, weighing notmore than 205 g/m2---Other-Other:---Embossed or perforated, weighing notmore than 205 g/m2---Other

4809

CARBON PAPER, SELF-COPY PAPER AND OTHERCOPYING OR TRANSFER PAPERS (INCLUDING
COATEDOR
IMPREGNATED
PAPER
FOR
DUPLICATOR STENCILS OR OFFSET PLATES),WHETHER OR NOT PRINTED, IN ROLLS ORSHEETS:

4809.20.00-Self-copy paper

5.0%

B

4809.90-Other:---Goods, as follows: (a) sublimationtransfer printing paper having a widthof not less than 0.9 m in rolls; (b)unsensitised prepared positive transfer
media
of
the
kind
used
for
the
photocopying of documents by the imagetransfer process---Other

0.0%

A

5.0%

B

4809.90.10

4809.90.90

4810

PAPER AND PAPERBOARD, COATED ON ONE OR
BOTH SIDES WITH KAOLIN (CHINA CLAY) OR
OTHER INORGANIC SUBSTANCES, WITH OR
WITHOUT A BINDER, AND WITH NO OTHERCOATING,
WHETHERORNOTSURFACECOLOURED, SURFACE-DECORATED OR PRINTED,
IN
ROLLS
OR
RECTANGULAR(INCLUDINGSQUARE) SHEETS, OF ANY SIZE:369

HS code(HS2012)

Base Rate

Staging
Category0.0%

A

4810.13.2--In rolls:---Cast coated paper and paperboard, notcontaining fibres obtained by mechanicalprocess or of which not more than 10% by
weight of the
total
fibre content
consists of such fibres, in rolls of awidth exceeding 15 cm---Of a width not exceeding 15 cm:

4810.13.21----Printed for self-recording apparatus

5.0%

B

4810.13.29----Other

5.0%

B

4810.13.90

5.0%

B

0.0%

A

4810.14.21---Other--In sheets with one side not exceeding
435 mm and the other side not exceeding
297 mm, in the unfolded state:---Cast coated paper and paperboard, notcontaining fibres obtained by mechanicalprocess or of which not more than 10% by
weight of the
total
fibre content
consists of such fibres, in the form of:(a) strips of a width exceeding 15 cm;(b) in rectangular (including square)sheets with one side exceeding 36 cm andthe other side exceeding 15 cm, in theunfolded state---Goods, NSA, as follows: (a) in stripsof a width not exceeding 15 cm; (b) inrectangular (including square) sheets inwhich no side exceeds 36 cm, in theunfoldedstate;(c)inrectangular
sheets with one side exceeding 36 cm andthe other side not exceeding 15 cm, inthe unfolded state:----Printed for self-recording apparatus

5.0%

B

4810.14.29----Other

5.0%

B

4810.14.90---Other5.0%

B

4810.19--Other:---Cast coated paper and paperboard, notcontaining fibres obtained by mechanicalprocess or of which not more than 10% by
weight of the
total
fibre content
consists of such fibres, in the form of:(a) strips of a width exceeding 15 cm;(b) in rectangular (including square)sheets with one side exceeding 36 cm andthe other side exceeding 15 cm, in theunfolded state---Goods, NSA, as follows: (a) in stripsof a width not exceeding 15 cm; (b) inrectangular (including square) sheets inwhich no side exceeds 36 cm, in theunfoldedstate;(c)inrectangular
sheets with one side exceeding 36 cm andthe other side not exceeding 15 cm, inthe unfolded state:----Printed for self-recording apparatus

0.0%

A

5.0%

B

4810.14810.134810.13.10

4810.144810.14.10

4810.14.2

4810.19.10

4810.19.2

4810.19.21

Description-Paper and paperboard of a kind used forwriting,
printingorothergraphic
purposes, not containing fibres obtainedby a mechanical or chemi-mechanicalprocess, or of which not more than 10%
by weight of the total fibre content
consists of such fibres:370

HS code(HS2012)4810.19.29
4810.19.90

4810.24810.224810.22.20

4810.22.30

4810.22.90
4810.294810.29.10

4810.29.20

4810.29.30

4810.29.90
4810.34810.31.00----Other

5.0%

Staging
Category
B---Other-Paper and paperboard of a kind used forwriting,
printingorothergraphic
purposes, of which more than 10% by
weight of the
total
fibre content
consistsoffibresobtainedbyamechanical or chemi-mechanical process:--Light-weight coated paper:---Goods,
printedforself-recording
apparatus, as follows: (a) in rolls or
strips of a width not exceeding 15 cm;(b) in rectangular (including square)sheets in which no side exceeds 36 cm,
intheunfoldedstate;(c)inrectangular
sheets
with
one
side
exceeding 36 cm and the other side notexceeding 15 cm, in the unfolded state:---Goods, NSA, as follows: (a) in rolls
or strips of a width not exceeding 15
cm;
(b)
in
rectangular(including
square) sheets in which no side exceeds
36 cm, in the unfolded state; (c) inrectangular
sheets
with
one
side
exceeding 36 cm and the other side notexceeding 15 cm, in the unfolded state:---Other

5.0%

B

5.0%

B

5.0%

B

5.0%

B

0.0%

A

5.0%

B

5.0%

B

5.0%

B

5.0%

B

Description--Other:---Cast coated paper and paperboard, notcontaining fibres obtained by mechanicalprocess or of which not more than 10% by
weight of the
total
fibre content
consists of such fibres, as follows: (a)in strips or rolls of a width exceeding
15 cm; (b) in rectangular (including
square) sheets with one side exceeding
36 cm and the other side exceeding 15
cm, in the unfolded state---Goods,
NSA,
printedforselfrecording apparatus, as follows: (a) inrolls or strips of a width not exceeding
15 cm; (b) in rectangular (including
square) sheets in which no side exceeds
36 cm, in the unfolded state; (c) inrectangular
sheets
with
one
side
exceeding 36 cm and the other side notexceeding 15 cm, in the unfolded state:---Goods, NSA, as follows: (a) in rolls
or strips of a width not exceeding 15
cm;
(b)
in
rectangular(including
square) sheets in which no side exceeds
36 cm, in the unfolded state; (c) inrectangular
sheets
with
one
side
exceeding 36 cm and the other side notexceeding 15 cm, in the unfolded state:---Other-Kraft paper and paperboard, other thanthat of a kind used for writing,printing or other graphic purposes:--Bleached uniformly throughout the massand of which more than 95% by weight of
the total fibre content consists of wood
fibres obtained by a chemical process,and weighing 150 g/m2 or less371

Base RateHS code(HS2012)

Description

Base Rate

Staging
Category

4810.32.00--Bleached uniformly throughout the massand of which more than 95% by weight of
the total fibre content consists of wood
fibres obtained by a chemical process,and weighing more than 150 g/m2

5.0%

B

4810.39.00--Other5.0%

B

4810.9-Other paper and paperboard:

4810.92.00--Multi-ply

5.0%

B

4810.99.00--Other

5.0%

B

4811

PAPER, PAPERBOARD, CELLULOSE WADDING ANDWEBSOFCELLULOSEFIBRES,
COATED,
IMPREGNATED, COVERED, SURFACE-COLOURED,SURFACE-DECORATED OR PRINTED, IN ROLLSORRECTANGULAR(INCLUDINGSQUARE)SHEETS, OF ANY SIZE, OTHER THAN GOODS OF
THE KIND DESCRIBED IN 4803, 4809 OR
4810:
5.0%

B

5.0%

B

5.0%

B

5.0%

B

0.0%

A

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

4811.10.00
4811.44811.41

4811.41.10

4811.41.90
4811.49

4811.49.10

4811.49.20
4811.49.90
4811.54811.51.00
4811.59

4811.59.10

4811.59.20
4811.59.90-Tarred, bituminised or asphalted paper
and paperboard-Gummedoradhesivepaper
andpaperboard:--Self-adhesive:---Goods, as follows: (a) in strips or
rolls of a width not exceeding 15 cm;(b) in rectangular (including square)sheets in which no side exceeds 36 cm,
intheunfoldedstate;(c)inrectangular
sheets
with
one
side
exceeding 36 cm and the other side notexceeding 15 cm, in the unfolded state:---Other--Other:---Goods, as follows: (a) in strips or
rolls of a width not exceeding 15 cm;(b) in rectangular (including square)sheets in which no side exceeds 36 cm,
intheunfoldedstate;(c)inrectangular
sheets
with
one
side
exceeding 36 cm and the other side notexceeding 15 cm, in the unfolded state:---Decalcomania paper, NSA---Other-Paperandpaperboard
coated,impregnated or covered with plastics(excluding adhesives):--Bleached, weighing more than 150 g/m2--Other:---Goods, as follows: (a) in strips or
rolls of a width not exceeding 15 cm;(b) in rectangular (including square)sheets in which no side exceeds 36 cm,
intheunfoldedstate;(c)inrectangular
sheets
with
one
side
exceeding 36 cm and the other side notexceeding 15 cm, in the unfolded state:---Floor coverings on a base of paper orof paperboard, whether or not cut tosize---Other372

HS code(HS2012)

Description

Base Rate

Staging
Category

4811.60.00-Paperandpaperboard,coated,impregnatedorcoveredwithwax,
paraffin wax, stearin, oil or glycerol

5.0%

B

4811.90-Otherpaper,
paperboard,cellulose
wadding and webs of cellulose fibres:
5.0%

B

0.0%

A

5.0%

B

0.0%

A

5.0%

B

0.0%

A

4813.10.00---Floor coverings on a base of paper orof paperboard, whether or not cut tosize---Indicator paper and paperboard, notbeing
diagnostic
reagentpaper
orpaperboard, as follows: (a) in strips or
rolls of a width not exceeding 15 cm;(b) in rectangular (including square)sheets in which no side exceeds 36 cm inthe unfolded state; (c) in rectangular
sheets with one side exceeding 36 cm andthe other side not exceeding 15 cm, inthe unfolded state---Goods, NSA, as follows: (a) in strips
or rolls of a width not exceeding 15 cm;(b) in rectangular (including square)sheets in which no side exceeds 36 cm,
intheunfoldedstate;(c)inrectangular
sheets
with
one
side
exceeding 36 cm and the other side notexceeding 15 cm, in the unfolded state:---Goods, as follows, in strips or rollsof a width exceeding 15 cm or inrectangular (including square) sheetswith one side exceeding 36 cm and theother side exceeding 15 cm, in theunfolded state: (a) cast coated paper
and paperboard; (b) enamelled blotting
paper and paperboard; (c) flock coated,marbledandleatherette
paper;(d)indicator paper and paperboard, NSA; (e)parchment
paper
andpaperboard,greaseproof paper and paperboard, andimitations
thereof,andglazedtransparent paper, but excluding coatedpaper and paperboard---Other
FILTER BLOCKS, SLABS AND PLATES, OF
PAPER PULPCIGARETTE PAPER, WHETHER OR NOT CUT TO
SIZE OR IN THE FORM OF BOOKLETS OR
TUBES:-In the form of booklets or tubes

0.0%

A

4813.20.00-In rolls of a width not exceeding 5 cm

0.0%

A

4813.90.00-Other

0.0%

A

4814

WALLPAPER AND SIMILAR WALL COVERINGS;WINDOW TRANSPARENCIES OF PAPER:

5.0%

B

5.0%

B

4811.90.10

4811.90.20

4811.90.30

4811.90.40

4811.90.90
4812.00.00
4813

4814.20.00

4814.90.00

4816-Wallpaper and similar wall coverings,
consisting of paper coated or covered,on the face side, with a grained,
embossed, coloured, design-printed orotherwise decorated layer of plastics-OtherCARBON PAPER, SELF-COPY PAPER AND OTHERCOPYING OR TRANSFER PAPERS (OTHER THAN
THOSE OF 4809), DUPLICATOR STENCILS AND
OFFSET PLATES, OF PAPER, WHETHER OR NOT
PUT UP IN BOXES:

373

HS code(HS2012)4816.20.00

5.0%

Staging
Category
B-Self-copy paper

4816.90-Other:4816.90.10---Unsensitised
prepared
positivetransfer media of the type used for thephotocopying of documents by the imagetransfer process

0.0%

A

4816.90.90---Other

5.0%

B

4817

ENVELOPES, LETTER CARDS, PLAIN POSTCARDSAND CORRESPONDENCE CARDS, OF PAPER OR
PAPERBOARD; BOXES, POUCHES, WALLETS ANDWRITINGCOMPENDIUMS,
OF
PAPER
OR
PAPERBOARD, CONTAINING AN ASSORTMENT OF
PAPER STATIONERY:
5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

4817.10.00
4817.20.00
4817.30.00

4818

4818.10.00
4818.20.00
4818.30.00
4818.50.00
4818.90.00

Description

Base Rate-Envelopes-Lettercards,
plain
postcards
andcorrespondence cards-Boxes, pouches, wallets and writing
compendiums, of paper or paperboard,containing
anassortmentofpaper
stationery
TOILET
PAPER
AND
SIMILAR
PAPER,
CELLULOSE WADDING OR WEBS OF CELLULOSEFIBRES, OF A KIND USED FOR HOUSEHOLD OR
SANITARY PURPOSES, IN ROLLS OF A WIDTHNOT EXCEEDING 36 CM, OR CUT TO SIZE ORSHAPE; HANDKERCHIEFS, CLEANSING TISSUES,TOWELS,TABLECLOTHS,SERVIETTES,BEDSHEETS AND SIMILAR HOUSEHOLD, SANITARYORHOSPITALARTICLES,ARTICLESOFAPPAREL AND CLOTHING ACCESSORIES, OF
PAPER PULP, PAPER, CELLULOSE WADDING OR
WEBS OF CELLULOSE FIBRES:-Toilet paper-Handkerchiefs,
cleansingor
facialtissues and towels-Tablecloths and serviettes-Articlesofapparelandclothing
accessories-Other

4819

CARTONS, BOXES, CASES, BAGS AND OTHER
PACKINGCONTAINERS,OFPAPER,
PAPERBOARD, CELLULOSE WADDING OR WEBS OF
CELLULOSE FIBRES; BOX FILES, LETTERTRAYS, AND SIMILAR ARTICLES, OF PAPER OR
PAPERBOARD OF A KIND USED IN OFFICES,SHOPS OR THE LIKE:

4819.10.00-Cartons, boxes and cases, of corrugatedpaper or paperboard

5.0%

B

4819.20.00-Folding cartons, boxes and cases,
non-corrugated paper or paperboard

5.0%

B

5.0%

B

5.0%

B

5.0%

B

4819.30.00
4819.40.00
4819.50.00

of-Sacks and bags, having a base of awidth of 40 cm or more
-Other sacks and bags, including cones-Otherpacking
containers,
includingrecord sleeves374

HS code(HS2012)

Description

Base Rate

Staging
Category

4819.60.00-Box files, letter trays, storage boxes
and similar articles, of a kind used in
offices, shops or the like

5.0%

B

4820

REGISTERS, ACCOUNT BOOKS, NOTE BOOKS,ORDER BOOKS, RECEIPT BOOKS, LETTER PADS,MEMORANDUM PADS, DIARIES AND SIMILAR
ARTICLES, EXERCISE BOOKS, BLOTTING-PADS,
BINDERS (LOOSE-LEAF OR OTHER), FOLDERS,
FILE COVERS, MANIFOLD BUSINESS FORMS,
INTERLEAVEDCARBON
SETS
AND
OTHER
ARTICLES OF STATIONERY, OF PAPER OR
PAPERBOARD; ALBUMS FOR SAMPLES OR FOR
COLLECTIONS AND BOOK COVERS, OF PAPER OR
PAPERBOARD:

4820.10.00-Registers, account books, note books,
order books, receipt books, letter pads,
memorandum pads, diaries and similar
articles

5.0%

B

0.0%

A

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

4820.204820.50.00-Exercise books:---Work books with printed texts andblank spaces to be filled in---Other-Binders(otherthan
bookcovers),folders and file covers-Manifold business forms and interleaved
carbon sets
-Albums for samples or for collections

4820.90.00-Other

4821

PAPER OR PAPERBOARD LABELS OF ALL KINDS,
WHETHER OR NOT PRINTED:

4821.10.00-Printed

5.0%

B

4821.90.00-Other

5.0%

B

4822

BOBBINS,SPOOLS,COPS
ANDSIMILARSUPPORTS
OF
PAPER
PULP,
PAPER
OR
PAPERBOARD (WHETHER OR NOT PERFORATED OR
HARDENED):

4822.10.00-Of a kind used for winding textile yarn

0.0%

A

4822.90.00-Other

0.0%

A

4823

OTHER
PAPER,
PAPERBOARD,CELLULOSEWADDING AND WEBS OF CELLULOSE FIBRES,
CUT TO SIZE OR SHAPE; OTHER ARTICLES OF
PAPER PULP, PAPER, PAPERBOARD, CELLULOSEWADDING OR WEBS OF CELLULOSE FIBRES:-Filter paper and paperboard-Rolls, sheets and dials, printed for
self-recording apparatus-Trays, dishes, plates, cups and thelike, of paper or paperboard--Of bamboo

5.0%

B

5.0%

B

5.0%

B

--Other-Moulded
pulp-Other:

5.0%

B

5.0%

B

4820.20.10
4820.20.90
4820.30.00
4820.40.00

4823.20.00
4823.40.00
4823.64823.61.00
4823.69.00
4823.70.00
4823.90orpressedarticles

375

of

paper

HS code(HS2012)

Description

4823.90.33---Goods, as follows: (a) aseptic paper,
not including goods and/or articles of
aseptic paper; (b) filters wholly offilter paper; (c) monotype paper; (d)paper for use in wrapping fruit; (e)perforated
cards
for
Jacquard
andsimilar machines---Other paper and paperboard, of a kindused for writing, printing or othergraphic purposes---Uncoated kraft paper and paperboard,in strips or rolls of a width exceeding
15 cm but not exceeding 36 cm, otherthan goods of 4823.90.20:----Kraftliner, weighing not more than
205 g/m2----Kraftliner, weighing more than 205
g/m2----Sack kraft paper, unbleached4823.90.34----Other sack kraft paper

4823.90.35----Kraft paper and paperboard,weighing not more than 205 g/m2

4823.90.10

4823.90.20

4823.90.3

4823.90.31
4823.90.32

4823.90.36

4823.90.37

4823.90.38

4823.90.39

4823.90.4

NSA,----Kraft paper and paperboard, NSA,
weighing more than 205 g/m2 but less
than
225
g/m2,
as
follows:(a)unbleached;(b)
bleached
uniformly
throughout the mass and of which morethan 95% by weight of the total fibre
content consists of wood fibres obtainedby a chemical process----Kraft paper and paperboard, NSA,
weighing more than 205 g/m2 but lessthan 225 g/m2----Kraft paper and paperboard, NSA,
weighing 225 g/m2 or more, bleacheduniformly throughout the mass and ofwhich more than 95% by weight of thetotal fibre content consists of wood
fibres obtained by a chemical process----Other---Other uncoated paper and paperboard,
not further worked or processed than as
specified in Additional Note 6 to this
Chapter, in strips or rolls of a width
exceeding 15 cm but not exceeding 36 cm,other than goods of 4823.90.5:

Base Rate

Staging
Category

0.0%

A

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

4823.90.41----Semi-chemical
flutingweighing not more than 205 g/m2

paper,

4823.90.42----Semi-chemical
flutingweighing more than 205 g/m2

paper,

4823.90.43----Multi-ply
paper
and
paperboard,weighing not more than 205 g/m2

5.0%

B

4823.90.44----Multi-ply
paper
and
weighing more than 205 g/m2

5.0%

B

4823.90.45----Sulphite wrapping paper

5.0%

B

4823.90.46----Felt paper and paperboard

0.0%

A

376

paperboard,HS code(HS2012)

Description

Base Rate

Staging
Category---Other uncoated paper or paperboard,
not further worked or processed than as
specified in Additional Note 6 to this
Chapter, in strips or rolls of a width
exceeding 15 cm but not exceeding 36 cm,other than goods of 4823.90.4:----Weighing not more than 22 g/m2----Weighing more than 22 g/m2 but not
more than 205 g/m2----Weighing more than 205 g/m2 asfollows: (a) carton boards and box
boards(including
strawboard);(b)
container board (excluding kraft)

5.0%

B

5.0%

B

5.0%

B

4823.90.59----Other

5.0%

B

4823.90.60---Vegetableparchment,
greaseproof
papers, tracing papers and glassine andother glazed transparent or translucent
papers, in strips or rolls of a width
exceeding 15 cm but not exceeding 36 cm

0.0%

A

0.0%

A

5.0%

B

5.0%

B

0.0%

A

5.0%

B

0.0%

A

0.0%

A

5.0%

B

0.0%

A

4823.90.5

4823.90.51
4823.90.52

4823.90.53

4823.90.70

4823.90.8

4823.90.81---Composite paper and paperboard (madeby sticking flat layer of paper or
paperboard together with an adhesive),notsurface-coatedor
impregnated,
whether or not internally reinforced, in
strips or rolls of a width exceeding 15
cm but not exceeding 36 cm---Paperandpaperboard,
corrugated(with or without glued flat surface
sheets), creped, crinkled, embossed or
perforated, other than paper of the kinddescribed in 4803, in strips or rolls ofawidth
exceeding
15
cm
but
not
exceeding 36 cm:----Paper and paperboard, whether or notembossed or perforated, weighing notmore than 205 g/m2, as follows: (a)corrugated paper and paperboard; (b)kraft paper, creped or crinkled4823.90.89----Other paper or paperboard, weighing
not more than 205 g/m2, embossed or
perforated----Other4823.90.90---Other49

PRINTED BOOKS, NEWSPAPERS, PICTURES AND
OTHER PRODUCTS OF THE PRINTING INDUSTRY;
MANUSCRIPTS, TYPESCRIPTS AND PLANS

4823.90.82

4901
4901.10.00
4901.94901.91.00
4901.994901.99.10
4901.99.90

PRINTED BOOKS, BROCHURES, LEAFLETS AND
SIMILAR PRINTED MATTER, WHETHER OR NOT
IN SINGLE SHEETS:-In single sheets, whether or not folded-Other:--Dictionaries and encyclopaedias, andserial instalments thereof--Other:---Australian telephone directories andAustralian timetables---Other377

HS code(HS2012)

Description

Base Rate

Staging
Category

4902

NEWSPAPERS, JOURNALS AND PERIODICALS,WHETHER OR NOT ILLUSTRATED OR CONTAINING
ADVERTISING MATERIAL:

4902.10.00-Appearing at least four times a week

0.0%

A

4902.90.00-OtherCHILDREN’S PICTURE, DRAWING OR COLOURING
BOOKS

0.0%

A

0.0%

A

0.0%

A

0.0%

A

4903.00.00
4904.00.00

MUSIC, PRINTED OR IN MANUSCRIPT, WHETHEROR NOT BOUND OR ILLUSTRATED

4905

MAPS AND HYDROGRAPHIC OR SIMILAR CHARTSOF ALL KINDS, INCLUDING ATLASES, WALL
MAPS, TOPOGRAPHICAL PLANS AND GLOBES,PRINTED:4905.10.00-Globes

4905.9-Other:4905.91.00--In book form

0.0%

A

4905.99.00--Other0.0%

A4906.00.00

PLANS AND DRAWINGS FOR ARCHITECTURAL,
ENGINEERING,
INDUSTRIAL,COMMERCIAL,TOPOGRAPHICAL OR SIMILAR PURPOSES, BEING
ORIGINALS DRAWN BY HAND; HAND-WRITTENTEXTS;
PHOTOGRAPHICREPRODUCTIONSONSENSITISED PAPER AND CARBON COPIES OF
THE FOREGOING

0.0%

A

4907

UNUSEDPOSTAGE,REVENUEOR
SIMILAR
STAMPS OF CURRENT OR NEW ISSUE IN THE
COUNTRY IN WHICH THEY HAVE, OR WILL
HAVE, A RECOGNISED FACE VALUE; STAMPIMPRESSEDPAPER;BANKNOTES;CHEQUEFORMS; STOCK, SHARE OR BOND CERTIFICATESAND SIMILAR DOCUMENTS OF TITLE:

4907.00.10---Stamps and banknotes

0.0%

A

4907.00.90---Other

5.0%

B

4908

TRANSFERS (DECALCOMANIAS):

4908.10.00-Transfers (decalcomanias), vitrifiable

5.0%

B

4908.90.00-Other

5.0%

B4909.00.00

PRINTEDOR
ILLUSTRATEDPOSTCARDS;
PRINTEDCARDSBEARINGPERSONAL
GREETINGS, MESSAGES OR ANNOUNCEMENTS,
WHETHER OR NOT ILLUSTRATED, WITH OR
WITHOUT ENVELOPES OR TRIMMINGS

5.0%

B

4910.00.00

CALENDARS
OF
ANY
KIND,
INCLUDING CALENDAR BLOCKS

5.0%

B

4911

OTHER PRINTED MATTER, INCLUDING PRINTEDPICTURES AND PHOTOGRAPHS:

0.0%

A

5.0%

B

PRINTED,4911.10.90-Trade advertising material, commercial
catalogues and the like:---Catalogues of visual or auditorymaterial of an educational, scientificor cultural character---Other

4911.9-Other:4911.104911.10.10378

HS code(HS2012)4911.91.00--Pictures, designs and photographs

5.0%

Staging
CategoryB

4911.99.00--Other

5.0%

B

50

SILK

5001.00.00

SILK-WORM COCOONS SUITABLE FOR REELING

0.0%

A

5002.00.00

RAW SILK (NOT THROWN)SILK WASTE (INCLUDING COCOONS UNSUITABLE
FOR REELING, YARN WASTE AND GARNETTEDSTOCK)

0.0%

A

0.0%

A

5003.00.00

Description

Base Rate

5004.00.00

SILK YARN (OTHER THAN YARN SPUN FROMSILK WASTE) NOT PUT UP FOR RETAIL SALE

0.0%

A

5005.00.00

YARN SPUN FROM SILK WASTE, NOT PUT UP
FOR RETAIL SALE

0.0%

A

5006.00.00

SILK YARN AND YARN SPUN FROM SILK WASTE,
PUT UP FOR RETAIL SALE; SILK-WORM GUT

0.0%

A

5007

WOVEN FABRICS OF SILK OR OF SILK WASTE:

5007.10-Fabrics of noil silk:

5007.10.10---Containing 20% or more by weight ofman-made fibres not printed

5.0%

B

0.0%

A

0.0%

A

5.0%

B

0.0%

A

5007.10.90
5007.20.00
5007.905007.90.10
5007.90.90---Other-Other fabrics, containing 85% or more
by weight of silk or of silk waste otherthan noil silk
-Other fabrics:---Containing 20% or more by weight ofman-made fibres---Other

51

WOOL, FINE OR
COARSEANIMAL
HORSEHAIR YARN AND WOVEN FABRIC

5101

WOOL, NOT CARDED OR COMBED:

5101.1-Greasy, including fleece-washed wool:

5101.11.00--Shorn wool

0.0%

A

5101.19.00--Other0.0%

A

5101.2-Degreased, not carbonised:

5101.21.00--Shorn wool

0.0%

A

5101.29.00--Other0.0%

A

5101.30.00

0.0%

A

5102.1-Carbonised
FINE OR COARSE ANIMAL HAIR, NOT CARDED
OR COMBED:-Fine animal hair:5102.11.00--Of Kashmir (cashmere) goats

0.0%

A

5102.19.00--Other0.0%

A

5102.20.00-Coarse animal hair

0.0%

A

5103

WASTE OF WOOL OR OF FINE OR COARSEANIMAL HAIR, INCLUDING YARN WASTE BUT
EXCLUDING GARNETTED STOCK:
0.0%

A

0.0%

A

0.0%

A

5102

5103.10.00
5103.20.00
5103.30.00

HAIR;-Noils of wool or of fine animal hair
-Other waste of wool or of fine animal
hair-Waste of coarse animal hair379

HS code(HS2012)5104.00.00

Description

Base Rate

Staging
CategoryGARNETTED STOCK OF WOOL OR OF FINE OR
COARSE ANIMAL HAIR

0.0%

A

0.0%

A

5105.10.00

WOOL AND FINE OR COARSE ANIMAL HAIR,CARDED OR COMBED (INCLUDING COMBED WOOLIN FRAGMENTS):-Carded wool

5105.2-Wool tops and other combed wool:

5105.21.00--Combed wool in fragments

0.0%

A

5105.29.00--Other0.0%

A5105.3-Fine animal hair, carded or combed:

5105.31.00--Of Kashmir (cashmere) goats

0.0%

A

5105.39.00--Other0.0%

A5105.40.00-Coarse animal hair, carded or combed
YARN OF CARDED WOOL, NOT PUT UP FOR
RETAIL SALE:-Containing 85% or more by weight ofwool-Containing less than 85% by weight ofwool
YARN OF COMBED WOOL, NOT PUT UP FOR
RETAIL SALE:-Containing 85% or more by weight ofwool-Containing less than 85% by weight of
wool

0.0%

A

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5105

5106
5106.10.00
5106.20.00
5107
5107.10.00
5107.20.00
5108

YARN OF FINE ANIMAL HAIR (CARDEDCOMBED), NOT PUT UP FOR RETAIL SALE:

5108.10.00-Carded5.0%

B5108.20.00-Combed

5.0%

B

5109

YARN OF WOOL OR OF FINE ANIMAL HAIR, PUT
UP FOR RETAIL SALE:
5.0%

B

5.0%

B

5.0%

B

5109.10.00
5109.90.00-Containing 85% or more bywool or of fine animal hair
-OtherweightORof5110.00.00

YARN OF COARSE ANIMAL HAIR OR OF
HORSEHAIR (INCLUDING GIMPED HORSEHAIRYARN), WHETHER OR NOT PUT UP FOR RETAIL
SALE

5111

WOVEN FABRICS OF CARDEDCARDED FINE ANIMAL HAIR:

5111.1-Containing 85% or more bywool or of fine animal hair:

5111.11.00--Of a weight not exceeding 300 g/m2

5.0%

B

5111.19.00--Other-Other, mixed mainly or solely with manmade filaments-Other, mixed mainly or solely with manmade staple fibres-Other

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5111.20.00
5111.30.00
5111.90.00

WOOL

5112

WOVEN FABRICS OF COMBEDCOMBED FINE ANIMAL HAIR:

5112.1-Containing 85% or more bywool or of fine animal hair:OROFweight

of

WOOL

380

OR

OF

weightofHS code(HS2012)5112.11.00
5112.19.00
5112.20.00
5112.30.00
5112.90.00--Of a weight not exceeding 200 g/m2

5.0%

Staging
Category
B--Other-Other, mixed mainly or solely with manmade filaments-Other, mixed mainly or solely with manmade staple fibres-Other

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

0.0%

A

0.0%

A

Description

Base Rate

5113.00.00

WOVEN FABRICS OF COARSE ANIMAL HAIR OR
OF HORSEHAIR

52

COTTON

5201.00.00

COTTON, NOT CARDED OR COMBED

5202

COTTON WASTE (INCLUDING YARN WASTE AND
GARNETTED STOCK):

5202.10.00-Yarn waste (including thread waste)

5202.9-Other:5202.91.00--Garnetted stock

0.0%

A

5202.99.00--Other0.0%

A

5203.00.00

COTTON, CARDED OR COMBED

0.0%

A

5204

COTTON SEWING THREAD, WHETHER OR NOT PUT
UP FOR RETAIL SALE:

5.0%

B

5204.19.00-Not put up for retail sale:--Containing 85% or more by weight ofcotton--Other

5.0%

B

5204.20.00-Put up for retail sale

5.0%

B

5205

COTTON YARN (OTHER THAN SEWING THREAD),
CONTAINING 85% OR MORE BY WEIGHT OF
COTTON, NOT PUT UP FOR RETAIL SALE:

5205.1-Single yarn, of uncombed fibres:

5205.11--Measuring 714.29 decitex or more (notexceeding 14 metric number):

5205.11.10---Measuring 20 000 decitex or more

5.0%

B

5205.11.90---Other5.0%

B

5205.12.00--Measuring less than 714.29 decitex but
not less than 232.56 decitex (exceeding
14 metric number but not exceeding 43
metric number)

5.0%

B

5205.13.00--Measuring less than 232.56 decitex but
not less than 192.31 decitex (exceeding
43 metric number but not exceeding 52
metric number)

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5204.15204.11.00

5205.14.00

5205.15.00
5205.2--Measuring less than 192.31 decitex but
not less than 125 decitex (exceeding 52
metric number but not exceeding 80
metric number)--Measuring
less
than
125
decitex(exceeding 80 metric number)-Single yarn, of combed fibres:

5205.21--Measuring 714.29 decitex or more (notexceeding 14 metric number):

5205.21.10---Measuring 20 000 decitex or more381

HS code(HS2012)5205.21.90---Other

5.0%

Staging
CategoryB

5205.22.00--Measuring less than 714.29 decitex but
not less than 232.56 decitex (exceeding
14 metric number but not exceeding 43
metric number)

5.0%

B

5205.23.00--Measuring less than 232.56 decitex but
not less than 192.31 decitex (exceeding
43 metric number but not exceeding 52
metric number)

5.0%

B

5205.24.00--Measuring less than 192.31 decitex but
not less than 125 decitex (exceeding 52
metric number but not exceeding 80
metric number)

5.0%

B

5205.26.00--Measuring less than 125 decitex but
not less than 106.38 decitex (exceeding
80 metric number but not exceeding 94
metric number)

5.0%

B

5205.27.00--Measuring less than 106.38 decitex but
not less than 83.33 decitex (exceeding
94 metric number but not exceeding 120
metric number)

5.0%

B

5205.28.00--Measuring less than 83.33(exceeding 120 metric number)

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5205.35205.315205.31.10
5205.31.90

5205.32.00

5205.33.00

5205.34.00

5205.35.00
5205.45205.415205.41.10
5205.41.90

5205.42.00

Description

Base Rate

decitex-Multiple (folded) or cabled yarn, of
uncombed fibres:--Measuringpersingleyarn
714.29decitex or more (not exceeding 14 metricnumber per single yarn):---Measuringpersingleyarn
20000
decitex or more---Other--Measuring per single yarn less than714.29 decitex but not less than 232.56
decitex (exceeding 14 metric number but
not exceeding 43 metric number per
single yarn)--Measuring per single yarn less than
232.56 decitex but not less than 192.31
decitex (exceeding 43 metric number but
not exceeding 52 metric number per
single yarn)--Measuring per single yarn less than
192.31 decitex but not less than 125
decitex (exceeding 52 metric number but
not exceeding 80 metric number per
single yarn)--Measuring per single yarn less than
125 decitex (exceeding 80 metric number
per single yarn)-Multiple (folded) or cabled yarn, of
combed fibres:--Measuringpersingleyarn
714.29decitex or more (not exceeding 14 metricnumber per single yarn):---Measuringpersingleyarn
20000
decitex or more---Other--Measuring per single yarn less than714.29 decitex but not less than 232.56
decitex (exceeding 14 metric number but
not exceeding 43 metric number per
single yarn)382

HS code(HS2012)5205.43.00

5205.44.00

5205.46.00

5205.47.00

5205.48.00

Description--Measuring per single yarn less than
232.56 decitex but not less than 192.31
decitex (exceeding 43 metric number but
not exceeding 52 metric number per
single yarn)--Measuring per single yarn less than
192.31 decitex but not less than 125
decitex (exceeding 52 metric number but
not exceeding 80 metric number per
single yarn)--Measuring per single yarn less than
125 decitex but not less than 106.38
decitex (exceeding 80 metric number but
not exceeding 94 metric number per
single yarn)--Measuring per single yarn less than
106.38 decitex but not less than 83.33
decitex (exceeding 94 metric number but
not exceeding 120 metric number per
single yarn)--Measuring per single yarn less than
83.33 decitex (exceeding 120 metricnumber per single yarn)

Base Rate

Staging
Category

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5206

COTTON YARN (OTHER THAN SEWING THREAD),
CONTAINING LESS THAN 85% BY WEIGHT OF
COTTON, NOT PUT UP FOR RETAIL SALE:

5206.1-Single yarn, of uncombed fibres:

5206.11--Measuring 714.29 decitex or more (notexceeding 14 metric number):

5206.11.10---Measuring 20000 decitex or more

5.0%

B

5206.11.90---Other

5.0%

B

5206.12.00--Measuring less than 714.29 decitex but
not less than 232.56 decitex (exceeding
14 metric number but not exceeding 43
metric number)

5.0%

B

5206.13.00--Measuring less than 232.56 decitex but
not less than 192.31 decitex (exceeding
43 metric number but not exceeding 52
metric number)

5.0%

B

5.0%

B

5.0%

B

5206.14.00

5206.15.00
5206.2--Measuring less than 192.31 decitex but
not less than 125 decitex (exceeding 52
metric number but not exceeding 80
metric number)--Measuring
less
than
125
decitex(exceeding 80 metric number)-Single yarn, of combed fibres:

5206.21--Measuring 714.29 decitex or more (notexceeding 14 metric number):

5206.21.10---Measuring 20000 decitex or more

5.0%

B

5206.21.90---Other

5.0%

B

5206.22.00--Measuring less than 714.29 decitex but
not less than 232.56 decitex (exceeding
14 metric number but not exceeding 43
metric number)

5.0%

B

5206.23.00--Measuring less than 232.56 decitex but
not less than 192.31 decitex (exceeding
43 metric number but not exceeding 52
metric number)

5.0%

B

383

HS code(HS2012)5206.24.00

5206.25.00
5206.35206.315206.31.10
5206.31.90

5206.32.00

5206.33.00

5206.34.00

5206.35.00
5206.45206.415206.41.10
5206.41.90

5206.42.00

5206.43.00

5206.44.00

5206.45.00
5207
5207.10.00
5207.90.00

Description--Measuring less than 192.31 decitex but
not less than 125 decitex (exceeding 52
metric number but not exceeding 80
metric number)--Measuring
less
than
125
decitex(exceeding 80 metric number)-Multiple (folded) or cabled yarn, of
uncombed fibres:--Measuringpersingleyarn
714.29decitex or more (not exceeding 14 metricnumber per single yarn):---Measuringpersingleyarn
20000
decitex or more---Other--Measuring per single yarn less than714.29 decitex but not less than 232.56
decitex (exceeding 14 metric number but
not exceeding 43 metric number per
single yarn)--Measuring per single yarn less than
232.56 decitex but not less than 192.31
decitex (exceeding 43 metric number but
not exceeding 52 metric number per
single yarn)--Measuring per single yarn less than
192.31 decitex but not less than 125
decitex (exceeding 52 metric number but
not exceeding 80 metric number per
single yarn)--Measuring per single yarn less than
125 decitex (exceeding 80 metric number
per single yarn)-Multiple (folded) or cabled yarn, of
combed fibres:--Measuringpersingleyarn
714.29decitex or more (not exceeding 14 metricnumber per single yarn):---Measuringpersingleyarn
20000
decitex or more---Other--Measuring per single yarn less than714.29 decitex but not less than 232.56
decitex (exceeding 14 metric number but
not exceeding 43 metric number per
single yarn)--Measuring per single yarn less than
232.56 decitex but not less than 192.31
decitex (exceeding 43 metric number but
not exceeding 52 metric number per
single yarn)--Measuring per single yarn less than
192.31 decitex but not less than 125
decitex (exceeding 52 metric number but
not exceeding 80 metric number per
single yarn)--Measuring per single yarn less than
125 decitex (exceeding 80 metric number
per single yarn)

Base Rate

Staging
Category

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

COTTON YARN (OTHER THAN SEWING THREAD)
PUT UP FOR RETAIL SALE:-Containing
cotton-Other

85%

or

more

by

384

weightofHS code(HS2012)5208
5208.15208.11.00
5208.12.00
5208.13.00
5208.19.00
5208.25208.21.00
5208.22.00
5208.23.00
5208.29.00
5208.35208.31.00
5208.32.00
5208.33.00
5208.39.00
5208.45208.41.00
5208.42.00
5208.43.00
5208.49.00
5208.55208.51.00
5208.52.00
5208.59.00

Description-Unbleached:--Plain weave, weighing not more than
100 g/m2--Plain weave, weighing more than 100
g/m2--3-thread or 4-thread twill, including
cross twill--Other fabrics-Bleached:--Plain weave, weighing not more than
100 g/m2--Plain weave, weighing more than 100
g/m2--3-thread or 4-thread twill, including
cross twill--Other fabrics-Dyed:--Plain weave, weighing not more than
100 g/m2--Plain weave, weighing more than 100
g/m2--3-thread or 4-thread twill, including
cross twill--Other fabrics-Of yarns of different colours:--Plain weave, weighing not more than
100 g/m2--Plain weave, weighing more than 100
g/m2--3-thread or 4-thread twill, including
cross twill--Other fabrics-Printed:--Plain weave, weighing
100 g/m2--Plain weave, weighing
g/m2--Other fabrics

not

more

than

more

than

100

5209
5209.1-Unbleached:5209.11.00

5209.19.00--Plain weave--3-thread or 4-thread twill, including
cross twill--Other fabrics

5209.2-Bleached:5209.21.00

5209.29.00--Plain weave--3-thread or 4-thread twill, including
cross twill--Other fabrics

5209.3-Dyed:

5209.31.00--Plain weave

5209.22.00

Staging
Category

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

WOVEN FABRICS OF COTTON, CONTAINING 85%
OR MORE BY WEIGHT OF COTTON, WEIGHING
NOT MORE THAN 200 G/M2:

WOVEN FABRICS OF COTTON, CONTAINING 85%
OR MORE BY WEIGHT OF COTTON, WEIGHING
MORE THAN 200 G/M2:

5209.12.00

Base Rate385

HS code(HS2012)

Description

Base Rate

Staging
Category

5.0%

B

5.0%

B

5209.39.00--3-thread or 4-thread twill, including
cross twill--Other fabrics

5209.4-Of yarns of different colours:

5209.41.00--Plain weave

5.0%

B

5209.42.00

5.0%

B

5.0%

B

5209.49.00--Denim--Other fabrics of 3-thread or 4-thread
twill, including cross twill--Other fabrics

5.0%

B

5209.5-Printed:

5209.51.00--Plain weave--3-thread or 4-thread twill, including
cross twill--Other fabrics

5.0%

B

5.0%

B

5.0%

B

5209.32.00

5209.43.00

5209.52.00
5209.59.00

5210

WOVEN FABRICS OF COTTON, CONTAINING LESS
THAN 85% BY WEIGHT OF COTTON, MIXEDMAINLY OR SOLELY WITH MAN-MADE FIBRES,
WEIGHING NOT MORE THAN 200 G/M2:

5210.1-Unbleached:

5210.11.00--Plain weave

5.0%

B

5210.19.00--Other fabrics

5.0%

B

5210.2-Bleached:

5210.21.00--Plain weave

5.0%

B

5210.29.00--Other fabrics

5.0%

B

5210.3-Dyed:

5210.31.00

5.0%

B

5.0%

B

5210.39.00--Plain weave--3-thread or 4-thread twill, including
cross twill--Other fabrics

5.0%

B

5210.4-Of yarns of different colours:

5210.41.00--Plain weave

5.0%

B

5210.49.00--Other fabrics

5.0%

B

5210.5-Printed:

5210.51.00--Plain weave

5.0%

B

5210.59.00--Other fabrics

5.0%

B

5211

WOVEN FABRICS OF COTTON, CONTAINING LESS
THAN 85% BY WEIGHT OF COTTON, MIXEDMAINLY OR SOLELY WITH MAN-MADE FIBRES,
WEIGHING MORE THAN 200 G/M2:

5211.1-Unbleached:5211.11.00

5.0%

B

5.0%

B

5211.19.00--Plain weave--3-thread or 4-thread twill, including
cross twill--Other fabrics

5.0%

B

5211.20.00-Bleached

5.0%

B

5211.3-Dyed:

5211.31.00--Plain weave--3-thread or 4-thread twill, including
cross twill--Other fabrics

5.0%

B

5.0%

B

5.0%

B

5210.32.00

5211.12.00

5211.32.00
5211.39.00

386

HS code(HS2012)5211.4

Base Rate

Staging
Category-Of yarns of different colours:

5211.41.00--Plain weave

5.0%

B

5211.42.00

5.0%

B

5.0%

B

5211.49.00--Denim--Other fabrics of 3-thread or 4-thread
twill, including cross twill--Other fabrics

5.0%

B

5211.5-Printed:

5211.51.00

5.0%

B

5.0%

B

5211.59.00--Plain weave--3-thread or 4-thread twill, including
cross twill--Other fabrics

5.0%

B

5212

OTHER WOVEN FABRICS OF COTTON:

5212.1-Weighing not more than 200 g/m2:

5212.11.00--Unbleached

5.0%

B

5212.12.00--Bleached

5.0%

B

5212.13.00--Dyed5.0%

B5212.14.00--Of yarns of different colours

5.0%

B

5212.15.00--Printed

5.0%

B

5212.2-Weighing more than 200 g/m2:

5212.21.00--Unbleached

5.0%

B

5212.22.00--Bleached

5.0%

B

5212.23.00--Dyed5.0%

B5212.24.00--Of yarns of different colours

5.0%

B

5212.25.00--Printed

5.0%

B

53

OTHER VEGETABLE TEXTILE FIBRES; PAPER
YARN AND WOVEN FABRICS OF PAPER YARN

5301

FLAX, RAW OR PROCESSED BUT NOT SPUN;FLAX TOW AND WASTE (INCLUDING YARN WASTE
AND GARNETTED STOCK):

5301.10.00-Flax, raw or retted

0.0%

A

5301.2-Flax, broken, scutched, hackled
otherwise processed, but not spun:

5301.21.00--Broken or scutched

0.0%

A

5301.29.00--Other0.0%

A

5301.30.00-Flax tow and waste

0.0%

A

5302

TRUE HEMP (CANNABIS SATIVA L.), RAW OR
PROCESSED BUT NOT SPUN; TOW AND WASTE OF
TRUE HEMP (INCLUDING YARN WASTE AND
GARNETTED STOCK):

5302.10.00-True hemp, raw or retted

0.0%

A

5302.90.00-Other

0.0%

A

5303

JUTE AND OTHER TEXTILE BAST FIBRES(EXCLUDING FLAX, TRUE HEMP AND RAMIE),
RAW OR PROCESSED BUT NOT SPUN; TOW AND
WASTE OF THESE FIBRES (INCLUDING YARNWASTE AND GARNETTED STOCK):
0.0%

A

0.0%

A

5211.43.00

5211.52.00

5303.10.00
5303.90.00

Descriptionor-Jute and other textile bast fibres, raw
or retted-Other387

HS code(HS2012)

Description

Base Rate

Staging
Category

5305.00.00

COCONUT, ABACA (MANILA HEMP OR MUSATEXTILIS NEE), RAMIE AND OTHER VEGETABLETEXTILE FIBRES, NOT ELSEWHERE SPECIFIEDOR INCLUDED, RAW OR PROCESSED BUT NOTSPUN; TOW, NOILS AND WASTE OF THESE
FIBRES(INCLUDING
YARN
WASTE
AND
GARNETTED STOCK)

0.0%

A

5306

FLAX YARN:

5306.10.00-Single0.0%

A5306.20.00-Multiple (folded) or cabled

5.0%

B

5307

YARN OF JUTE OR OF OTHER TEXTILE BAST
FIBRES OF 5303:

5307.10.00-Single5.0%

B

5307.20.00-Multiple (folded) or cabled

5.0%

B

5308

YARN OF OTHER VEGETABLE TEXTILE FIBRES;
PAPER YARN:

5308.10.00-Coir yarn

0.0%

A

5308.20.00-True hemp yarn

0.0%

A

5308.90.00-Other

0.0%

A

5309

WOVEN FABRICS OF FLAX:-Containing 85% or more
flax:--Unbleached or bleached

5309.15309.11.00

byweight

of
0.0%

A

0.0%

A

5309.21.00--Other-Containing less than 85% by weight offlax:--Unbleached or bleached

0.0%

A

5309.29.00--Other

0.0%

A

5310

WOVEN FABRICS OF JUTE ORTEXTILE BAST FIBRES OF 5303:

5310.10.00-Unbleached

0.0%

A

5310.90.00-Other0.0%

A

5311.00.00

WOVEN FABRICS OF OTHER VEGETABLE TEXTILEFIBRES; WOVEN FABRICS OF PAPER YARN

0.0%

A

54

MAN-MADE FILAMENTS; STRIP AND THE LIKE
OF MAN-MADE TEXTILE MATERIALS

5401

SEWING THREAD OF MAN-MADE FILAMENTS,
WHETHER OR NOT PUT UP FOR RETAIL SALE:

5401.10.00-Of synthetic filaments

5.0%

B

5401.20.00-Of artificial filaments

5.0%

B

5402.11.00

SYNTHETIC FILAMENT YARN (OTHER THAN
SEWING THREAD), NOT PUT UP FOR RETAIL
SALE, INCLUDING SYNTHETIC MONOFILAMENT
OF LESS THAN 67 DECITEX:-High tenacity yarn of nylon or otherpolyamides:--Of aramids

0.0%

A

5402.19.00--Other0.0%

A

5402.20.00-High tenacity yarn of polyesters

0.0%

A

5309.19.00
5309.2

5402

5402.1

388

OF

OTHER

HS code(HS2012)5402.3

Description

Base Rate

Staging
Category

5.0%

B

5.0%

B

5.0%

B

5402.33.00-Textured yarn:
--Of
nylon
or
other
polyamides,
measuring per single yarn not more than
50 tex
--Of
nylon
or
other
polyamides,
measuring per single yarn more than 50
tex--Of polyesters

5402.34.00--Of polypropylene

5.0%

B

5402.39.00--Other

5.0%

B

5402.4-Other yarn, single, untwisted or with atwist not exceeding 50 turns per metre:

5402.44.00--Elastomeric

5.0%

B

5402.45.00

5.0%

B

5.0%

B

5402.47.00--Other, of nylon or other polyamides--Other,ofpolyesters,
partially
oriented--Other, of polyesters

5.0%

B

5402.48.00--Other, of polypropylene

5.0%

B

5402.49.00

5.0%

B

5402.51.00--Other-Other yarn, single,
withexceeding 50 turns per metre:--Of nylon or other polyamides

5.0%

B

5402.52.00--Of polyesters

5.0%

B

5402.59.00

5.0%

B

5402.61.00--Other-Otheryarn,
multiple(folded)cabled:--Of nylon or other polyamides

5.0%

B

5402.62.00--Of polyesters

5.0%

B

5402.69.00--Other

5.0%

B

5403

ARTIFICIAL FILAMENT YARN (OTHER THAN
SEWING THREAD), NOT PUT UP FOR RETAIL
SALE, INCLUDING ARTIFICIAL MONOFILAMENT
OF LESS THAN 67 DECITEX:

5403.10.00-High tenacity yarn of viscose rayon

0.0%

A

5403.3-Other yarn, single:

5403.31.00--Of viscose rayon, untwisted or with atwist not exceeding 120 turns per metre

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5402.31.00
5402.32.00

5402.46.00

5402.55402.65403.32.00
5403.33.00
5403.39.00--Of
viscoserayon,
withexceeding 120 turns per metre--Of cellulose acetate

a

a

twist

or

twist

5403.41.00--Other-Otheryarn,
multiple
cabled:--Of viscose rayon

5.0%

B

5403.42.00--Of cellulose acetate

5.0%

B

5403.49.00--Other

5.0%

B

5404

SYNTHETIC MONOFILAMENT OF 67 DECITEX OR
MORE AND OF WHICH NO CROSS-SECTIONALDIMENSION EXCEEDS 1 MM; STRIP AND THE
LIKE (FOR EXAMPLE, ARTIFICIAL STRAW) OFSYNTHETICTEXTILE
MATERIALSOF
AN
APPARENT WIDTH NOT EXCEEDING 5 MM:

5404.1-Monofilament:

5403.4(folded)389

orHS code(HS2012)5404.11.00--Elastomeric

5.0%

Staging
CategoryB

5404.12.00--Other, of polypropylene

5.0%

B

5404.19.00--Other

5.0%

B

5404.90.00-Other

5.0%

B5405.00.00

ARTIFICIAL MONOFILAMENT OF 67 DECITEX OR
MORE AND OF WHICH NO CROSS-SECTIONALDIMENSION EXCEEDS 1 MM; STRIP AND THE
LIKE (FOR EXAMPLE, ARTIFICIAL STRAW) OF
ARTIFICIALTEXTILE
MATERIALSOF
AN
APPARENT WIDTH NOT EXCEEDING 5 MM

5.0%

B

5406.00.00

MAN-MADE
FILAMENTYARN(OTHER
THAN
SEWING THREAD), PUT UP FOR RETAIL SALE

5.0%

B

5407

WOVEN FABRICS OF SYNTHETIC FILAMENTYARN, INCLUDING WOVEN FABRICS OBTAINEDFROM MATERIALS OF 5404:
5.0%

B

5.0%

B

5.0%

B

5.0%

B

Description

Base Rate

5407.41.00-Wovenfabrics
obtainedfromhightenacity
yarn
of
nylon
or
other
polyamides or of polyesters-Woven fabrics obtained from strip or
the like-Fabrics specified in Note 9 to Section
XI-Other woven fabrics, containing 85% ormore by weight of filaments of nylon orother polyamides:--Unbleached or bleached

5407.42.00--Dyed5.0%

B5407.43.00--Of yarns of different colours

5.0%

B

5407.44.00

5.0%

B

5407.51.00--Printed-Other woven fabrics, containing 85% ormore by weight of textured polyester
filaments:--Unbleached or bleached

5.0%

B

5407.52.00--Dyed5.0%

B5407.53.00--Of yarns of different colours

5.0%

B

5407.54.00--Printed

5.0%

B

5407.6-Other woven fabrics, containing 85% ormore by weight of polyester filaments:

5407.61.00--Containing 85% or more by weight of
non-textured polyester filaments

5.0%

B

5407.69.00--Other

5.0%

B

5407.7-Other woven fabrics, containing 85% ormore by weight of synthetic filaments:

5407.71.00--Unbleached or bleached

5.0%

B

5407.72.00--Dyed5.0%

B5407.73.00--Of yarns of different colours

5.0%

B

5407.74.00--Printed-Other woven fabrics, containing less
than
85%
by
weightofsynthetic
filaments, mixed mainly or solely withcotton:--Unbleached or bleached

5.0%

B

5.0%

B

5407.10.00
5407.20.00
5407.30.00
5407.45407.55407.85407.81.00

390

HS code(HS2012)5407.82.00--Dyed

5.0%

Staging
CategoryB

5407.83.00--Of yarns of different colours

5.0%

B

5407.84.00--Printed

5.0%

B

5407.9-Other woven fabrics:

5407.91.00--Unbleached or bleached

5.0%

B

5407.92.00--Dyed5.0%

B5407.93.00--Of yarns of different colours

5.0%

B

5407.94.00--Printed

5.0%

B

5408

WOVEN FABRICS OF ARTIFICIAL FILAMENTYARN, INCLUDING WOVEN FABRICS OBTAINEDFROM MATERIALS OF 5405.00.00:

5408.10.00-Wovenfabrics
obtainedfromtenacity yarn of viscose rayon

5.0%

B

5408.21.00-Other woven fabrics, containing 85% ormore by weight of artificial filament or
strip or the like:--Unbleached or bleached

5.0%

B

5408.22.00--Dyed5.0%

B5408.23.00--Of yarns of different colours

5.0%

B

5408.24.00--Printed

5.0%

B

5408.3-Other woven fabrics:

5408.31.00--Unbleached or bleached

5.0%

B

5408.32.00--Dyed5.0%

B5408.33.00--Of yarns of different colours

5.0%

B

5408.34.00--Printed

5.0%

B

55

MAN-MADE STAPLE FIBRES

5501

SYNTHETIC FILAMENT TOW:

5501.10-Of nylon or other polyamides:

5501.10.10---Goods, as follows: (a) coated or
coveredwithplastics;(b)encasedwithin a sheath of braided or plaitednatural or synthetic fibres

5.0%

B

5501.10.90---Other0.0%

A

5501.20-Of polyesters:

5501.20.10---Goods, as follows: (a) coated or
coveredwithplastics;(b)encasedwithin a sheath of braided or plaitednatural or synthetic fibres

5.0%

B

5501.20.90---Other0.0%

A

5501.30-Acrylic or modacrylic:

5501.30.10---Goods, as follows: (a) coated or
coveredwithplastics;(b)encasedwithin a sheath of braided or plaitednatural or synthetic fibres

5.0%

B

5501.30.90---Other0.0%

A

5501.40-Of polypropylene:

5501.40.10---Goods, as follows: (a) coated or
coveredwithplastics;(b)encasedwithin a sheath of braided or plaitednatural or synthetic fibres

5.0%

B

5408.2

Description

391

Base RatehighHS code(HS2012)5501.40.90

0.0%

Staging
Category
A---Other

5501.90-Other:5501.90.10---Goods, as follows: (a) coated or
coveredwithplastics;(b)encasedwithin a sheath of braided or plaitednatural or synthetic fibres

5.0%

B

5501.90.90---Other0.0%

A

5502.00.00

0.0%

A

5503.1ARTIFICIAL FILAMENT TOWSYNTHETIC STAPLE FIBRES, NOT CARDED,COMBEDOR
OTHERWISEPROCESSEDFOR
SPINNING:-Of nylon or other polyamides:

5503.11.00--Of aramids

0.0%

A

5503.19.00--Other0.0%

A

5503.20.00-Of polyesters

0.0%

A

5503.30.00-Acrylic or modacrylic

0.0%

A

5503.40.00-Of polypropylene

0.0%

A

5503.90.00

0.0%

A

5504.10.00-OtherARTIFICIAL STAPLE FIBRES, NOT CARDED,COMBEDOR
OTHERWISEPROCESSEDFOR
SPINNING:-Of viscose rayon

0.0%

A

5504.90.00-Other

0.0%

A

5505

WASTE (INCLUDING NOILS, YARN WASTE AND
GARNETTED STOCK) OF MAN-MADE FIBRES:

5505.10.00-Of synthetic fibres

0.0%

A

5505.20.00-Of artificial fibres

0.0%

A

5506

SYNTHETIC STAPLE FIBRES, CARDED, COMBEDOR OTHERWISE PROCESSED FOR SPINNING:

5506.10.00-Of nylon or other polyamides

0.0%

A

5506.20.00-Of polyesters

0.0%

A

5506.30.00-Acrylic or modacrylic

0.0%

A

5506.90.00-Other0.0%

A5507.00.00

ARTIFICIAL STAPLE FIBRES, CARDED, COMBEDOR OTHERWISE PROCESSED FOR SPINNING

0.0%

A

5508

SEWING THREAD OF MAN-MADE STAPLE FIBRES,
WHETHER OR NOT PUT UP FOR RETAIL SALE:

5508.10.00-Of synthetic staple fibres

5.0%

B

5508.20.00-Of artificial staple fibres
YARN (OTHER THAN SEWING THREAD) OF
SYNTHETIC STAPLE FIBRES, NOT PUT UP FOR
RETAIL SALE:-Containing 85% or more by weight ofstaplefibres
of
nylon
or
other
polyamides:--Single yarn

5.0%

B

5.0%

B

5.0%

B

5509.21.00--Multiple (folded) or cabled yarn
-Containing 85% or more by weight
polyester staple fibres:--Single yarn

5.0%

B

5509.22.00--Multiple (folded) or cabled yarn

5.0%

B

5503

5504

5509
5509.15509.11.00
5509.12.00
5509.2

Description

392

Base RateofHS code(HS2012)

Description

Base Rate

Staging
Category

5509.3-Containing 85% or more by weightacrylic or modacrylic staple fibres:

5509.31.00--Single yarn

5.0%

B

5509.32.00--Multiple (folded) or cabled yarn

5.0%

B

5509.4-Other yarn, containing 85% or more byweight of synthetic staple fibres:

5509.41.00--Single yarn

5.0%

B

5509.42.00--Multiple (folded) or cabled yarn

5.0%

B

5509.5-Other yarn, of polyester staple fibres:--Mixed mainly or solely with artificial
staple fibres--Mixed mainly or solely with wool orfine animal hair--Mixed mainly or solely with cotton

5.0%

B

5.0%

B

5509.51.00
5509.52.00
5509.53.00

of

5.0%

B

5.0%

B

5.0%

B

5509.62.00--Other-Other yarn, of acrylic or modacrylic
staple fibres:--Mixed mainly or solely with wool orfine animal hair--Mixed mainly or solely with cotton

5.0%

B

5509.69.00--Other

5.0%

B

5509.9-Other yarn:--Mixed mainly or solely with wool orfine animal hair--Mixed mainly or solely with cotton

5.0%

B

5509.59.00
5509.65509.61.00

5509.91.00
5509.92.00
5509.99.00
5510
5510.15510.11.00
5510.12.00
5510.20.00
5510.30.00
5510.90.00
5511

5.0%

B

--Other
YARN (OTHER THAN SEWING THREAD) OF
ARTIFICIAL STAPLE FIBRES, NOT PUT UP FOR
RETAIL SALE:-Containing 85% or more by weight ofartificial staple fibres:--Single yarn

5.0%

B

5.0%

B

--Multiple (folded) or cabled yarn
-Other yarn, mixed mainly or solely withwool or fine animal hair
-Other yarn, mixed mainly or solely withcotton-Other yarn
YARN (OTHER THAN SEWING THREAD) OF MANMADE STAPLE FIBRES, PUT UP FOR RETAIL
SALE:

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5511.10.00-Of synthetic staple fibres, containing
85% or more by weight of such fibres

5.0%

B

5511.20.00-Of synthetic staple fibres, containing
less than 85% by weight of such fibres

5.0%

B

5511.30.00-Of artificial staple fibres

5.0%

B

5512

WOVEN
FABRICSOFSYNTHETICSTAPLEFIBRES, CONTAINING 85% OR MORE BY WEIGHTOF SYNTHETIC STAPLE FIBRES:

5.0%

B

5.0%

B

5512.11.00-Containing 85% or morepolyester staple fibres:--Unbleached or bleached5512.19.00--Other

5512.1by393

weightofHS code(HS2012)

Description

Base Rate

Staging
Category

5512.2-Containing 85% or more by weightacrylic or modacrylic staple fibres:

5512.21.00--Unbleached or bleached

5.0%

B

5512.29.00--Other

5.0%

B

5512.9-Other:5512.91.00--Unbleached or bleached

5.0%

B

5512.99.00--Other

5.0%

B

5513

WOVEN
FABRICSOFSYNTHETICSTAPLEFIBRES, CONTAINING LESS THAN 85% BY
WEIGHT OF SUCH FIBRES, MIXED MAINLY OR
SOLELY WITH COTTON, OF A WEIGHT NOT
EXCEEDING 170 G/M2:

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5513.15513.11.00
5513.12.00
5513.13.00
5513.19.00
5513.25513.21.00
5513.23.00
5513.29.00
5513.35513.31.00
5513.39.00
5513.45513.41.00
5513.49.00

5514

5514.15514.11.00-Unbleached or bleached:--Of polyester staple
weave

fibres,ofplain--3-thread or 4-thread twill, including
cross twill, of polyester staple fibres--Otherwoven
fabrics
staple fibres--Other woven fabrics-Dyed:--Of polyester staple
weave--Otherwoven
fabrics
staple fibres--Other woven fabrics

ofpolyester

fibres,ofpolyester-Of yarns of different colours:--Of polyester staple fibres,
weave--Other woven fabrics-Printed:--Of polyester staple
weave--Other woven fabrics

plain

fibres,

plain

plain

WOVEN
FABRICSOFSYNTHETICSTAPLEFIBRES, CONTAINING LESS THAN 85% BY
WEIGHT OF SUCH FIBRES, MIXED MAINLY OR
SOLELY
WITH
COTTON,OF
A
WEIGHT
EXCEEDING 170 G/M2:-Unbleached or bleached:--Of polyester staple
weave

fibres,plain

5514.12.00--3-thread or 4-thread twill, including
cross twill, of polyester staple fibres

5.0%

B

5514.19.00--Other woven fabrics

5.0%

B

5514.2-Dyed:--Of polyester
weave

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5514.21.00
5514.22.00
5514.23.00
5514.29.00

staplefibres,plain--3-thread or 4-thread twill, including
cross twill, of polyester staple fibres--Otherwoven
fabrics
staple fibres--Other woven fabrics

of

394

polyesterHS code(HS2012)5514.30.00
5514.45514.41.00
5514.42.00
5514.43.00
5514.49.00
5515
5515.15515.11.00
5515.12.00
5515.13.00
5515.19.00
5515.25515.21.00
5515.22.00
5515.29.00
5515.9Description-Of yarns of different colours-Printed:--Of polyester
weave

staple5.0%

Staging
Category
B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

Base Ratefibres,plain--3-thread or 4-thread twill, including
cross twill, of polyester staple fibres--Otherwoven
fabricsofpolyester
staple fibres--Other woven fabrics
OTHER WOVEN FABRICS OF SYNTHETIC STAPLEFIBRES:-Of polyester staple fibres:--Mixed mainly or solely with viscoserayon staple fibres--Mixed mainly or solely with man-madefilaments--Mixed mainly or solely with wool orfine animal hair--Other-Of acrylic or modacrylic staple fibres:--Mixed mainly or solely with man-madefilaments--Mixed mainly or solely with wool orfine animal hair--Other

5516.11.00-Other woven fabrics:--Mixed mainly or solely with man-madefilaments--OtherWOVEN
FABRICSOFARTIFICIALSTAPLEFIBRES:-Containing 85% or more by weight ofartificial staple fibres:--Unbleached or bleached

5.0%

B

5516.12.00--Dyed5.0%

B5516.13.00--Of yarns of different colours

5.0%

B

5516.14.00

5.0%

B

5516.21.00--Printed-Containing less than 85% by weight ofartificial staple fibres, mixed mainly
or solely with man-made filaments:--Unbleached or bleached

5.0%

B

5516.22.00--Dyed5.0%

B5516.23.00--Of yarns of different colours

5.0%

B

5516.24.00

5.0%

B

5516.31.00--Printed-Containing less than 85% by weight ofartificial staple fibres, mixed mainly
or solely with wool or fine animal hair:--Unbleached or bleached

5.0%

B

5516.32.00--Dyed5.0%

B5516.33.00--Of yarns of different colours

5.0%

B

5516.34.00--Printed-Containing less than 85% by weight ofartificial staple fibres, mixed mainly
or solely with cotton:--Unbleached or bleached

5.0%

B

5.0%

B

5515.91.00
5515.99.00
5516
5516.15516.25516.35516.45516.41.00

395

HS code(HS2012)5516.42.00--Dyed

5.0%

Staging
CategoryB

5516.43.00--Of yarns of different colours

5.0%

B

5516.44.00--Printed

5.0%

B5516.9-Other:5516.91.00--Unbleached or bleached

5.0%

B

5516.92.00--Dyed5.0%

B5516.93.00--Of yarns of different colours

5.0%

B

5516.94.00--Printed

5.0%

B

56

WADDING, FELT AND NONWOVENS; SPECIALYARNS; TWINE, CORDAGE, ROPES AND CABLES
AND ARTICLES THEREOF

5601.21.00

WADDINGOFTEXTILE
MATERIALS
AND
ARTICLES THEREOF; TEXTILE FIBRES, NOT
EXCEEDING 5 MM
IN LENGTH (FLOCK),TEXTILE DUST AND MILL NEPS:-Waddingoftextilematerials
andarticles thereof:--Of cotton

0.0%

A

5601.22.00--Of man-made fibres

0.0%

A

5601.29.00--Other0.0%

A

5601.30.00-Textile flock and dust and mill neps

0.0%

A

5602

FELT,
WHETHERORNOTIMPREGNATED,COATED, COVERED OR LAMINATED:
5.0%

B

5601

5601.2

Description

Base Rate

5602.21.00-Needleloom felt and stitch-bonded fibre
fabrics-Other felt, not impregnated, coated,covered or laminated:--Of wool or fine animal hair

5.0%

B

5602.29.00--Of other textile materials

5.0%

B

5602.90.00-Other

5.0%

B

5603

NONWOVENS, WHETHER OR NOT IMPREGNATED,COATED, COVERED OR LAMINATED:

5603.1-Of man-made filaments:

5603.11.00

5.0%

B

5.0%

B

5.0%

B

5603.14.00--Weighing not more than 25 g/m2--Weighing more than 25 g/m2 but
more than 70 g/m2--Weighing more than 70 g/m2 but
more than 150 g/m2--Weighing more than 150 g/m2

5.0%

B

5603.9-Other:5603.91.00--Weighing not more than 25 g/m2--Weighing more than 25 g/m2 but
more than 70 g/m2--Weighing more than 70 g/m2 but
more than 150 g/m2--Weighing more than 150 g/m2

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5602.10.00
5602.25603.12.00
5603.13.00

5603.92.00
5603.93.00
5603.94.00

not
not

not
not

5604

RUBBER THREAD AND CORD, TEXTILE COVERED;TEXTILE YARN, AND STRIP AND THE LIKE OF
5404 OR 5405.00.00, IMPREGNATED, COATED,
COVERED OR SHEATHED WITH RUBBER OR
PLASTICS:

5604.10.00-Rubber thread and cord, textile covered396

HS code(HS2012)5604.90.00-Other

5.0%

Staging
CategoryB

METALLISED YARN, WHETHER OR NOT GIMPED,
BEING TEXTILE YARN, OR STRIP OR THE LIKE
OF 5404 OR 5405.00.00, COMBINED WITH
METAL IN THE FORM OF THREAD, STRIP OR
POWDER OR COVERED WITH METAL

0.0%

A

5606.00.10

GIMPED YARN, AND STRIP AND THE LIKE OF
5404 OR 5405.00.00, GIMPED (OTHER THAN
THOSE
OF
56.05.00.00
AND
GIMPEDHORSEHAIR
YARN);CHENILLE
YARN(INCLUDING FLOCK CHENILLE YARN); LOOP
WALE-YARN:---Chenille yarn and gimped yarn

0.0%

A

5606.00.90---Other

5.0%

B

5607

TWINE,CORDAGE,ROPES
AND
CABLES,
WHETHER OR NOT PLAITED OR BRAIDED AND
WHETHER OR NOT IMPREGNATED, COATED,
COVERED OR SHEATHED WITH RUBBER OR
PLASTICS:

5607.21.00-Of sisal or other textile fibres of thegenus Agave:--Binder or baler twine

5.0%

B

5607.29.00--Other

5.0%

B5607.4-Of polyethylene or polypropylene:

5607.41.00--Binder or baler twine

5.0%

B

5607.49.00--Other

5.0%

B5607.50.00-Of other synthetic fibres

5.0%

B

5607.90-Other:---Of jute or other textile bast fibresof 5303---Other

5.0%

B

5.0%

B

5605.00.00

5606

5607.25607.90.10
5607.90.90

Description

Base Rate

5608

KNOTTED NETTING OF TWINE, CORDAGE OR
ROPE; MADE UP FISHING NETS AND OTHER
MADE UP NETS, OF TEXTILE MATERIALS:

5608.1-Of man-made textile materials:

5608.11.00--Made up fishing nets

0.0%

A

5608.19--Other:---Nets and netting of twine, cordage orrope---Other

0.0%

A

5.0%

B

-Other:---Goods, as follows: (a) fishing netsof yarn; (b) nets and netting of twine,
cordage or rope---Other

0.0%

A

5.0%

B

5.0%

B

0.0%

A

5608.19.10
5608.19.90
5608.905608.90.10
5608.90.90
5609.00.00

57
5701
5701.10.00

ARTICLES OF YARN, STRIP OR THE LIKE OF
5404 OR 5405.00.00, TWINE, CORDAGE, ROPEOR CABLES, NOT ELSEWHERE SPECIFIED OR
INCLUDED
CARPETSANDOTHERTEXTILEFLOOR
COVERINGSCARPETSANDOTHERTEXTILEFLOOR
COVERINGS, KNOTTED, WHETHER OR NOT MADEUP:
-Of wool or fine animal hair397

HS code(HS2012)5701.90.00

Description-Of other textile materials

5702

CARPETSANDOTHERTEXTILEFLOOR
COVERINGS, WOVEN, NOT TUFTED OR FLOCKED,WHETHER OR NOT
MADEUP, INCLUDING“KELEM”, “SCHUMACKS”, “KARAMANIE” AND
SIMILAR HAND-WOVEN RUGS:

5702.10.00-“Kelem”, “Schumacks”,
similar hand-woven rugs

“Karamanie”

0.0%

Staging
Category
A

0.0%

A

0.0%

A

5.0%

F

5.0%

F

5.0%

F

0.0%

A

5.0%

F

Base Rateand5702.31.00-Floorcoverings
ofcoconut
fibres(coir)-Other, of pile construction, not madeup:--Of wool or fine animal hair5702.32.00--Of man-made textile materials

5702.39--Of other textile materials:

5702.39.10

5702.39.90---Goods of terry fabrics---Goods, NSA, as follows: (a) of sisal
or jute; (b) of 100% cotton, or in which
the pile is of 100% cotton---Other

5702.4-Other, of pile construction, made up:

5702.41--Of wool or fine animal hair:5702.41.10---Handmade

0.0%

A

5702.41.90---Other

5.0%

F

5702.42--Of man-made textile materials:

5702.42.10---Handmade

0.0%

A

5702.42.90---Other

5.0%

F

5702.49--Of other textile materials:

5702.49.10

5.0%

F

0.0%

A

5.0%

F

0.0%

A

5.0%

F

5702.91---Goods of terry fabrics---Goods, NSA, as follows: (a) of sisal
or jute; (b) of 100% cotton, or in which
the pile is of 100% cotton; (c) handmade---Other-Other, not of pile construction, notmade up:---Goods, as follows: (a) of sisal or
jute; (b) of 100% cotton---Other-Other, not of pile construction, madeup:--Of wool or fine animal hair:5702.91.10---Handmade

0.0%

A

5702.91.90---Other

5.0%

F

5702.92--Of man-made textile materials:

5702.92.10---Handmade

0.0%

A

5702.92.90---Other

5.0%

F

5702.99--Of other textile materials:

5702.99.10---Goods, as follows: (a) of sisal or
jute; (b) of 100% cotton; (c) handmade

0.0%

A

5702.99.90---Other

5.0%

F

5702.20.00
5702.35702.39.20

5702.49.20
5702.49.90
5702.50
5702.50.10
5702.50.90
5702.9398

HS code(HS2012)

Description

Base Rate

Staging
Category

5703.10.00

CARPETSANDOTHERTEXTILEFLOOR
COVERINGS, TUFTED, WHETHER OR NOT MADEUP:
-Of wool or fine animal hair

5.0%

F

5703.20.00-Of nylon or other polyamides

5.0%

F

5703.30.00-Of other man-made textile materials

5.0%

F

5703.90-Of other textile materials:---Goods, as follows: (a) of coir, sisal
or jute; (b) of 100% cotton, or in which
the pile is of 100% cotton---Other

0.0%

A

5.0%

F

5704.10.10-Tiles, having a maximum surface area of
0.3 m2:---Produced by the needleloom process

5.0%

F

5704.10.90---Other5.0%

B5704.90-Other:5704.90.10---Produced by the needleloom process

5.0%

F

5704.90.90---Other

5.0%

B

5705

OTHER CARPETS AND OTHER TEXTILE FLOOR
COVERINGS, WHETHER OR NOT MADE UP:---Goods of terry fabrics---Goods, NSA, as follows: (a) of coir,sisal or jute; (b) of 100% cotton, or inwhich the pile is of 100% cotton; (c)handmade---Goods of felt

5.0%

F

0.0%

A

5.0%

B

---Other
SPECIAL WOVEN FABRICS; TUFTED TEXTILEFABRICS; LACE; TAPESTRIES; TRIMMINGS;EMBROIDERY

5.0%

F

5.0%

B

5703

5703.90.10
5703.90.90
5704

5704.105705.00.10
5705.00.20
5705.00.30
5705.00.90
58

CARPETSANDOTHERTEXTILEFLOOR
COVERINGS, OF FELT,NOT TUFTED OR
FLOCKED, WHETHER OR NOT MADE UP:

5801

WOVEN PILE FABRICS AND CHENILLE FABRICS,OTHER THAN FABRICS OF 5802 OR 5806:

5801.10-Of wool or fine animal hair:

5801.10.10---Velvet

5801.10.9---Other:

5801.10.91----Cut corduroy

0.0%

A

5801.10.99----Other

5.0%

B

5801.2-Of cotton:

5801.21.00--Uncut weft pile fabrics

5.0%

B

5801.22.00--Cut corduroy

0.0%

A

5801.23.00--Other weft pile fabrics

5.0%

B

5801.26.00--Chenille fabrics

5.0%

B

5801.27--Warp pile fabrics:

5801.27.10---Velvet

5.0%

B

5801.27.90---Other

5.0%

B

5801.3-Of man-made fibres:

5801.31.00--Uncut weft pile fabrics

5.0%

B

399

HS code(HS2012)5801.32.00--Cut corduroy

0.0%

Staging
CategoryA

5801.33.00--Other weft pile fabrics

5.0%

B

5801.36.00--Chenille fabrics

5.0%

B

5801.37--Warp pile fabrics:

5801.37.10---Velvet

5.0%

B

5801.37.90---Other

5.0%

B

5801.90-Of other textile materials:

5801.90.10---Velvet

5.0%

B

5801.90.90---Other5.0%

B5802.11.00

TERRY TOWELLING AND SIMILAR WOVEN TERRYFABRICS, OTHER THAN NARROW FABRICS OF
5806; TUFTED TEXTILE FABRICS, OTHER THAN
PRODUCTS OF 5703:-Terry towelling and similar woven terry
fabrics, of cotton:--Unbleached

10.0%

E

5802.19.00--Other

10.0%

E5802.20.00-Terry towelling and similar woven terry
fabrics, of other textile materials

5.0%

B

5.0%

B

0.0%

A

5.0%

B

0.0%

A

0.0%

A

5802

5802.15802.30.00
5803
5803.00.10
5803.00.9
5803.00.91
5803.00.99

Description-Tufted textile fabrics
GAUZE, OTHER THAN NARROW
5806:---Of cotton

Base Rate

FABRICSOF---Of other textile materials:----Containing 20% or more by weight ofman-made fibres----Other

5804

TULLES AND OTHERNETFABRICS, NOTINCLUDING WOVEN, KNITTED OR CROCHETEDFABRICS; LACE IN THE PIECE, IN STRIPS OR
IN MOTIFS, OTHER THAN FABRICS OF 6002 to
6006:

5804.10.00-Tulles and other net fabrics

5804.2-Mechanically made lace:

5804.21.00--Of man-made fibres

0.0%

A

5804.29.00--Of other textile materials

0.0%

A

5804.30.00-Hand-made lace

0.0%

A

5805.00.00

HAND-WOVENTAPESTRIES
OF
THE
TYPES
GOBELINS, FLANDERS, AUBUSSON, BEAUVAIS
AND
THE
LIKE,
AND
NEEDLE-WORKED
TAPESTRIES (FOR EXAMPLE, PETIT POINT,CROSS STITCH), WHETHER OR NOT MADE UP

0.0%

A

NARROW WOVEN FABRICS, OTHER THAN GOODS
OF 5807; NARROW FABRICS CONSISTING OF
WARP WITHOUT WEFT ASSEMBLED BY MEANS OF
AN ADHESIVE (BOLDUCS):-Woven pile fabrics (including terry
towelling and similar terry fabrics) andchenille fabrics-Other woven fabrics, containing by
weight 5% or more of elastomeric yarn or
rubber thread-Other woven fabrics:

5.0%

B

5.0%

B

5806

5806.10.00
5806.20.00
5806.3400

HS code(HS2012)5806.31.00--Of cotton

5.0%

Staging
Category
B

5806.32.00--Of man-made fibres

5.0%

B

5806.39--Of other textile materials:---Of 100% hemp, of 100% jute or of 100%
hemp and jute---Other-Fabrics consisting of warp without weftassembled by meansofan adhesive(bolducs)
LABELS, BADGES AND SIMILAR ARTICLES OFTEXTILE MATERIALS, IN THE PIECE, IN
STRIPS OR CUT TO SHAPE OR SIZE, NOTEMBROIDERED:

0.0%

A

5.0%

B

0.0%

A

5806.39.10
5806.39.90
5806.40.00

5807

Description

Base Rate

5807.10.00-Woven5.0%

B5807.90.00-Other

5.0%

B

5808

BRAIDSINTHE
PIECE;
ORNAMENTAL
TRIMMINGSIN
THE
PIECE,WITHOUTEMBROIDERY,
OTHER
THAN
KNITTEDOR
CROCHETED; TASSELS, POMPONS AND SIMILAR
ARTICLES:

5808.10.00-Braids in the piece

5.0%

B

5808.90.00-Other

5.0%

B5809.00.00

WOVEN FABRICS OF METAL THREAD AND WOVENFABRICSOF
METALLISED
YARN
OF
5605.00.00, OF A KIND USED IN APPAREL,
AS FURNISHING FABRICS OR FOR SIMILARPURPOSES, NOT ELSEWHERE SPECIFIED OR
INCLUDED

0.0%

A

5.0%

B

5810.10.00

EMBROIDERY IN THE PIECE, IN STRIPS OR IN
MOTIFS:-Embroidery without visible ground5810.9-Other embroidery:5810.91.00--Of cotton

5.0%

B

5810.92.00--Of man-made fibres

5.0%

B

5810.99.00--Of other textile materials

5.0%

B

5811.00.00

QUILTED TEXTILE PRODUCTS IN THE PIECE,
COMPOSED OF ONE OR MORE LAYERS OFTEXTILE MATERIALS ASSEMBLED WITH PADDINGBY STITCHING OR OTHERWISE, OTHER THANEMBROIDERY OF 5810

5.0%

B

59

IMPREGNATED,COATED,
COVEREDORLAMINATEDTEXTILEFABRICS;TEXTILEARTICLESOFA
KIND
SUITABLEFORINDUSTRIAL USE

5901

TEXTILE FABRICS COATED WITH GUM OR
AMYLACEOUS SUBSTANCES, OF A KIND USEDFOR THE OUTER COVERS OF BOOKS OR THE
LIKE; TRACING CLOTH; PREPARED PAINTINGCANVAS; BUCKRAM AND SIMILAR STIFFENEDTEXTILE FABRICS OF A KIND USED FOR HAT
FOUNDATIONS:

5901.10.00-Textile fabrics coated with gum or
amylaceous substances, of a kind used
for the outer covers of books or the
like

0.0%

A

5810

401

HS code(HS2012)5901.90.00

Description-Other0.0%

Staging
CategoryA

Base Rate

5902

TYRE CORD FABRIC OF HIGH TENACITY YARNOF NYLON OR OTHER POLYAMIDES, POLYESTERS
OR VISCOSE RAYON:

5902.10.00-Of nylon or other polyamides

5.0%

B

5902.20.00-Of polyesters

5.0%

B

5902.90.00-OtherTEXTILEFABRICS
IMPREGNATED,COATED,
COVERED OR LAMINATED WITH PLASTICS,
OTHER THAN THOSE OF 5902:-With poly(vinyl chloride):---Goods with plastic addition of 34
g/m2 or less, as follows: (a) having a
woven base fabric of cotton, containing
20% or more by weight of man-madefibres; (b) having a woven base fabricof man-made fibres,other than ofpolyolefins---Other

5.0%

B

5.0%

B

5903
5903.105903.10.10

5903.10.90
5903.205903.20.10

5903.20.90
5903.905903.90.10

5903.90.90

5.0%

B

-With polyurethane:---Having a wovenbase fabric, as
follows: (a) of cotton, containing 20%
or more by weight of man-made fibres;(b) of man-made fibres, other than ofpolyolefins---Other

5.0%

B

5.0%

B

-Other:---Having a wovenbase fabric, as
follows: (a) of cotton, containing 20%
or more by weight of man-made fibres;(b) of man-made fibres, other than ofpolyolefins---Other

5.0%

B

5.0%

B

5904

LINOLEUM, WHETHER OR NOT CUT TO SHAPE;
FLOOR COVERINGS CONSISTING OF A COATINGOR
COVERING
APPLIEDONATEXTILEBACKING, WHETHER OR NOT CUT TO SHAPE:

5904.10.00-Linoleum5.0%

B5904.90.00-Other

5.0%

B

5905

TEXTILE WALL COVERINGS:

5905.00.10---Backed with permanently affixed paper---Goods, as follows: (a) of cotton,
containing less than 20% by weight ofman-made fibres; (b) of wool or fine
animal hair---Goods, as follows: (a) of cotton,
NSA; (b) of man-made fibres---Of other textile materials

5.0%

B

5.0%

B

5.0%

B

0.0%

A

5.0%

B

5905.00.20
5905.00.30
5905.00.90
5906

RUBBERISED TEXTILE FABRICS, OTHER THAN
THOSE OF 5902:

5906.9-Adhesive tape of a width not exceeding
20 cm-Other:5906.91--Knitted or crocheted:

5906.10.00

402

HS code(HS2012)

Description

A

5.0%

B

5906.99.00--Other5.0%

B5907.00.00

TEXTILE FABRICS OTHERWISE IMPREGNATED,COATED OR COVERED; PAINTED CANVAS BEING
THEATRICAL SCENERY, STUDIO BACK-CLOTHSOR THE LIKE

5.0%

B

5908.00.00

TEXTILEWICKS,WOVEN,PLAITEDORKNITTED, FOR LAMPS, STOVES, LIGHTERS,CANDLES OR THE LIKE; INCANDESCENT GASMANTLES AND TUBULAR KNITTED GAS MANTLEFABRICTHEREFOR,
WHETHERORNOTIMPREGNATED

5.0%

B

5909

TEXTILE HOSEPIPING AND SIMILAR TEXTILETUBING, WITH OR WITHOUT LINING, ARMOUROR ACCESSORIES OF OTHER MATERIALS:
5.0%

B

0.0%

A

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5909.00.90

5910.00.00

5911

5911.10.00

5911.20.00

5911.35911.31.00
5911.32.00
5911.40.00
5911.905911.90.10
5911.90.90
60---Havinganinternal
exceeding 110 mm---Otherdiameteror

0.0%

5906.91.90

5909.00.10

expandedStaging
Category---Fabrics laminatedfoam rubber---Other

5906.91.10

withBase Ratenot

TRANSMISSIONORCONVEYOR
BELTS
OR
BELTING, OF TEXTILE MATERIAL, WHETHER ORNOT IMPREGNATED, COATED, COVERED OR
LAMINATED WITH PLASTICS, OR REINFORCED
WITH METAL OR OTHER MATERIALTEXTILEPRODUCTSAND
ARTICLES,FORTECHNICAL USES, SPECIFIED IN NOTE 7 TO
THIS CHAPTER:-Textile fabrics, felt and felt-lined
woven
fabrics,
coated,coveredorlaminated with rubber, leather or othermaterial, of a kind used for card
clothing, and similar fabrics of a kind
used
for
other
technical
purposes,
including narrow fabrics made of vevlvet
impregnated with rubber, for covering
weaving spindles (weaving beams)-Bolting cloth, whether or not made up-Textile fabrics and felts, endless or
fitted with linking devices, of a kindused in paper-making or similar machines(for example, for pulp or asbestoscement):--Weighing less than 650 g/m2--Weighing 650 g/m2 or more
-Straining cloth of a kind used in oilpresses or the like, including that ofhuman hair
-Other:---Goods, as follows: (a) articles; (b)braids---Other

6001.10.00

KNITTED OR CROCHETED FABRICS
PILE FABRICS, INCLUDING “LONG PILE”
FABRICS AND TERRY FABRICS, KNITTED OR
CROCHETED:-“Long pile” fabrics

6001.2-Looped pile fabrics:

6001

403

HS code(HS2012)6001.21.00--Of cotton

10.0%

Staging
CategoryE

6001.22.00--Of man-made fibres

5.0%

B

6001.29.00--Of other textile materials

5.0%

B

6001.9-Other:6001.91.00--Of cotton

5.0%

B

6001.92.00--Of man-made fibres

5.0%

B

6001.99.00--Of other textile materials

5.0%

B

6002

KNITTED OR CROCHETED FABRICS OF A WIDTHNOT EXCEEDING 30 CM, CONTAINING BY
WEIGHT 5% OR MORE OF ELASTOMETRIC YARNOR RUBBER THREAD, OTHER THAN THOSE OF
6001:
5.0%

B

5.0%

B

5.0%

B

Description

Base Rate

6003.10.00-Containing by weight 5% or more ofelastomeric yarn but not containing
rubber thread-OtherKNITTED OR CROCHETED FABRICS OF A WIDTHNOT EXCEEDING 30 CM, OTHER THAN THOSE OF
6001 OR 6002:-Of wool or fine animal hair6003.20.00-Of cotton

5.0%

B

6003.30.00-Of synthetic fibres

5.0%

B

6003.40.00-Of artificial fibres

5.0%

B

6003.90.00-Other

5.0%

B

6004

KNITTED OR CROCHETED FABRICS OF A WIDTHEXCEEDING 30 CM, CONTAINING BY WEIGHT 5%
OR MORE OF ELASTOMETRIC YARN OR RUBBERTHREAD, OTHER THAN THOSE OF 6001:
5.0%

B

5.0%

B

6002.40.00
6002.90.00
6003

6004.10.00
6004.90.00-Containing by weightelastomeric yarn but
rubber thread-Other

5% or more of
not containing

6005

WARP KNIT FABRICS (INCLUDING THOSE MADE
ON GALLOON KNITTING MACHINES), OTHER
THAN THOSE OF 6001 TO 6004:

6005.2-Of cotton:

6005.21.00--Unbleached or bleached

5.0%

B

6005.22.00--Dyed5.0%

B6005.23.00--Of yarns of different colours

5.0%

B

6005.24.00--Printed

5.0%

B

6005.3-Of synthetic fibres:

6005.31.00--Unbleached or bleached

5.0%

B

6005.32.00--Dyed5.0%

B6005.33.00--Of yarns of different colours

5.0%

B

6005.34.00--Printed

5.0%

B

6005.4-Of artificial fibres:

6005.41.00--Unbleached or bleached

5.0%

B

6005.42.00--Dyed5.0%

B6005.43.00--Of yarns of different colours

5.0%

B

404

HS code(HS2012)6005.44.00--Printed

5.0%

Staging
CategoryB

6005.90.00-Other

5.0%

B

6006

OTHER KNITTED OR CROCHETED FABRICS:

6006.10.00-Of wool or fine animal hair

5.0%

B

6006.2-Of cotton:

6006.21.00--Unbleached or bleached

5.0%

B

6006.22.00--Dyed5.0%

B6006.23.00--Of yarns of different colours

5.0%

B

6006.24.00--Printed

5.0%

B

6006.3-Of synthetic fibres:

6006.31.00--Unbleached or bleached

5.0%

B

6006.32.00--Dyed5.0%

B6006.33.00--Of yarns of different colours

5.0%

B

6006.34.00--Printed

5.0%

B

6006.4-Of artifical fibres:

6006.41.00--Unbleached or bleached

5.0%

B

6006.42.00--Dyed5.0%

B6006.43.00--Of yarns of different colours

5.0%

B

6006.44.00--Printed

5.0%

B

6006.90.00-Other

5.0%

B

61

ARTICLESOFAPPARELAND
CLOTHINGACCESSORIES, KNITTED OR CROCHETED

6101

MEN’S OR BOYS’ OVERCOATS, CAR-COATS,CAPES, CLOAKS, ANORAKS (INCLUDING SKIJACKETS),
WIND-CHEATERS,
WIND-JACKETSAND
SIMILAR
ARTICLES,KNITTEDOR
CROCHETED, OTHER THAN THOSE OF 6103:

6101.20.00-Of cotton

10.0%

E

6101.30.00-Of man-made fibres

10.0%

E

6101.90.00-Of other textile materials

10.0%

E

6102

WOMEN’S OR GIRLS’ OVERCOATS, CAR-COATS,CAPES, CLOAKS, ANORAKS (INCLUDING SKIJACKETS),
WIND-CHEATERS,
WIND-JACKETSAND
SIMILAR
ARTICLES,KNITTEDOR
CROCHETED, OTHER THAN THOSE OF 6104:

6102.10.00-Of wool or fine animal hair

10.0%

E

6102.20.00-Of cotton

10.0%

E

6102.30.00-Of man-made fibres

10.0%

E

6102.90.00-Of other textile materials

10.0%

E

6103

MEN’S
OR
BOYS’
SUITS,ENSEMBLES,
JACKETS, BLAZERS, TROUSERS, BIB AND
BRACE OVERALLS, BREECHES AND SHORTS(OTHER
THAN
SWIMWEAR),KNITTEDOR
CROCHETED:

6103.10.00-Suits10.0%

E6103.2-Ensembles:

6103.22.00--Of cotton

10.0%

E

6103.23.00--Of synthetic fibres

10.0%

E

Description

405

Base RateHS code(HS2012)6103.29.00

10.0%

Staging
Category
E--Of other textile materials

6103.3-Jackets and blazers:6103.31.00
6103.32.00--Of wool or fine animal hair

10.0%

E

--Of cotton

10.0%

E

6103.33.00--Of synthetic fibres

10.0%

E

6103.39.00

10.0%

E

6103.41.00--Of other textile materials-Trousers,
bib
and
brace
breeches and shorts:--Of wool or fine animal hair

10.0%

E

6103.42.00--Of cotton

10.0%

E

6103.43.00--Of synthetic fibres

10.0%

E

6103.49.00--Of other textile materials

10.0%

E

6104

WOMEN’S OR GIRLS’ SUITS, ENSEMBLES,
JACKETS,BLAZERS,DRESSES,SKIRTS,DIVIDED SKIRTS, TROUSERS, BIB AND BRACEOVERALLS, BREECHES AND SHORTS (OTHER
THAN SWIMWEAR), KNITTED OR CROCHETED:

6104.1-Suits:6104.13.00--Of synthetic fibres

10.0%

E

6104.19.00--Of other textile materials

10.0%

E

6104.2-Ensembles:

6104.22.00--Of cotton

10.0%

E

6104.23.00--Of synthetic fibres

10.0%

E

6104.29.00--Of other textile materials

10.0%

E

6104.3-Jackets and blazers:6104.31.00--Of wool or fine animal hair

10.0%

E

6104.32.00--Of cotton

10.0%

E

6104.33.00--Of synthetic fibres

10.0%

E

6104.39.00--Of other textile materials

10.0%

E

6104.4-Dresses:

6104.41.00--Of wool or fine animal hair

10.0%

E

6104.42.00--Of cotton

10.0%

E

6104.43.00--Of synthetic fibres

10.0%

E

6104.44.00--Of artificial fibres

10.0%

E

6104.49.00--Of other textile materials

10.0%

E

6104.5-Skirts and divided skirts:

6104.51.00--Of wool or fine animal hair

10.0%

E

6104.52.00--Of cotton

10.0%

E

6104.53.00--Of synthetic fibres

10.0%

E

6104.59.00

10.0%

E

6104.61.00--Of other textile materials-Trousers,
bib
and
brace
breeches and shorts:--Of wool or fine animal hair

10.0%

E

6104.62.00--Of cotton

10.0%

E

6104.63.00--Of synthetic fibres

10.0%

E

6104.69.00--Of other textile materials
MEN’S OR BOYS’
SHIRTS, KNITTEDCROCHETED:

10.0%

E

6103.46104.66105

Description

406

Base Rateoveralls,

overalls,ORHS code(HS2012)6105.10.00-Of cotton

10.0%

Staging
CategoryE

6105.20.00-Of man-made fibres

10.0%

E

6105.90.00-Of other textile materials

10.0%

E

6106

WOMEN’S OR GIRLS’ BLOUSES, SHIRTS ANDSHIRT-BLOUSES, KNITTED OR CROCHETED:

6106.10.00-Of cotton

10.0%

E

6106.20.00-Of man-made fibres

10.0%

E

6106.90.00-Of other textile materials

10.0%

E

6107

MEN’S
OR
BOYS’
UNDERPANTS,
BRIEFS,NIGHT-SHIRTS,
PYJAMAS,
BATHROBES,DRESSING GOWNS AND SIMILAR ARTICLES,KNITTED OR CROCHETED:

6107.1-Underpants and briefs:

6107.11.00--Of cotton

10.0%

E

6107.12.00--Of man-made fibres

10.0%

E

6107.19.00--Of other textile materials

10.0%

E

6107.2-Nightshirts and pyjamas:

6107.21.00--Of cotton

10.0%

E

6107.22.00--Of man-made fibres

10.0%

E

6107.29.00--Of other textile materials

10.0%

E

6107.9-Other:6107.91.00--Of cotton

10.0%

E

6107.99.00--Of other textile materials

10.0%

E

6108

WOMEN’S OR GIRLS’ SLIPS, PETTICOATS,BRIEFS, PANTIES, NIGHT-DRESSES, PYJAMAS,NEGLIGES, BATHROBES, DRESSING GOWNS AND
SIMILAR ARTICLES, KNITTED OR CROCHETED:

6108.1-Slips and petticoats:

6108.11.00--Of man-made fibres

10.0%

E

6108.19.00--Of other textile materials

10.0%

E

6108.2-Briefs and panties:

6108.21.00--Of cotton

10.0%

E

6108.22.00--Of man-made fibres

10.0%

E

6108.29.00--Of other textile materials

10.0%

E

6108.3-Nightdresses and pyjamas:

6108.31.00--Of cotton

10.0%

E

6108.32.00--Of man-made fibres

10.0%

E

6108.39.00--Of other textile materials

10.0%

E

6108.9-Other:6108.91.00--Of cotton

10.0%

E

6108.92.00--Of man-made fibres

10.0%

E

6108.99.00--Of other textile materials

10.0%

E

6109

T-SHIRTS, SINGLETS AND
KNITTED OR CROCHETED:

6109.10.00-Of cotton

10.0%

E

6109.90.00-Of other textile materials

10.0%

E

Description

Base Rate

OTHER

407

VESTS,

HS code(HS2012)

Description

Base Rate

Staging
Category

6110.1JERSEYS,PULLOVERS,CARDIGANS,WAISTCOATS AND SIMILAR ARTICLES, KNITTED
OR CROCHETED:-Of wool or fine animal hair:6110.11.00--Of wool

10.0%

E

6110.12.00--Of Kashmir (cashmere) goats

10.0%

E

6110.19.00--Other

10.0%

E

6110.20.00-Of cotton

10.0%

E

6110.30.00-Of man-made fibres

10.0%

E

6110.90.00-Of other textile materials

10.0%

E

6111

BABIES'GARMENTSAND
CLOTHINGACCESSORIES, KNITTED OR CROCHETED:6111.20-Of cotton:

6111.20.10

5.0%

B

0.0%

A

6111.20.90---Stockings and understockings---Clothing accessories, NSA, other thansocks, ankle-socks, sockettes and thelike---Other

10.0%

E

6111.30-Of synthetic fibres:

6111.30.10

5.0%

B

0.0%

A

6111.30.90---Stockings and understockings---Clothing accessories, NSA, other thansocks, ankle-socks, sockettes and thelike---Other

10.0%

E

6111.90-Of other textile materials:

6111.90.10---Stockings and understockings---Clothing accessories, NSA, other thansocks, ankle-socks, sockettes and thelike---Other

5.0%

B

0.0%

A

10.0%

E

6110

6111.20.20

6111.30.20

6111.90.20
6111.90.90
6112

TRACK SUITS, SKI SUITSKNITTED OR CROCHETED:6112.1-Track suits:

6112.11.00--Of cotton

10.0%

E

6112.12.00--Of synthetic fibres

10.0%

E

6112.19.00--Of other textile materials

10.0%

E

6112.20.00-Ski suits

10.0%

E

6112.3-Men’s or boys’ swimwear:

6112.31.00--Of synthetic fibres

10.0%

E

6112.39.00--Of other textile materials

10.0%

E

6112.4-Women’s or girls’ swimwear:

6112.41.00--Of synthetic fibres

10.0%

E

6112.49.00--Of other textile materials
GARMENTS,
MADE
UP
OF
KNITTEDOR
CROCHETED FABRICS OF 5903, 5906 OR
5907.00:---Of fabric, to which, if imported,
5906 would apply:----Diving dress, wetsuits and similar
garments

10.0%

E

5.0%

B

6113
6113.00.1
6113.00.11

AND

408

SWIMWEAR,

HS code(HS2012)6113.00.12
6113.00.19

Description

Base Rate

Staging
Category----Goods, NSA, of fabric laminated withexpanded or foam rubber

0.0%

A

10.0%

E

5.0%

B

10.0%

E

6113.00.90----Other---Anti-radiation
suits,
contamination
suits,
andprotective garments---Other

6114

OTHER GARMENTS, KNITTED OR CROCHETED:

6114.20.00-Of cotton

10.0%

E

6114.30.00-Of man-made fibres

10.0%

E

6114.90.00-Of other textile materials

10.0%

E

6115

PANTY HOSE, TIGHTS, STOCKINGS, SOCKS ANDOTHERHOSIERY,INCLUDINGGRADUATEDCOMPRESSIONHOSIERY(FOR
EXAMPLE,STOCKINGSFOR
VARICOSE
VEINS)AND
FOOTWEAR WITHOUT APPLIED SOLES, KNITTED
OR CROCHETED:

6115.10-Graduatedcompression
hosiery(forexample, stockings for varicose veins):
10.0%

E

5.0%

B

10.0%

E

10.0%

E

10.0%

E

10.0%

E

5.0%

B

--Of wool or fine animal hair:---Socks, ankle-socks, sockettes and thelike---Other

10.0%

E

5.0%

B

--Of cotton:---Socks, ankle-socks, sockettes and thelike---Other

10.0%

E

5.0%

B

--Of synthetic fibres:---Socks, ankle-socks, sockettes and thelike---Other

10.0%

E

5.0%

B

--Of other textile materials:---Socks, ankle-socks, sockettes and thelike---Other

10.0%

E

5.0%

B

6113.00.20

antisimilar

6115.10.90---Goods, as follows: (a) panty hose andtights;(b)
socks,
ankle
socks,
sockettes and the like---Other

6115.2-Other panty hose and tights:

6115.21--Of synthetic fibres, measuring
single yarn less than 67 decitex:

6115.10.10

6115.21.10
6115.21.90
6115.22.00
6115.29.00
6115.30.00
6115.96115.94
6115.94.10
6115.94.90
6115.95
6115.95.10
6115.95.90
6115.966115.96.10
6115.96.90
6115.996115.99.10
6115.99.90

per---Less than 44 decitex, other than ofelastic fabric---Other--Of synthetic fibres, measuring
single yarn 67 decitex or moreper--Of other textile materials-Other women’s full length or kneelength hosiery, measuring per single
yarn less than 67 decitex-Other:409

HS code(HS2012)

Description

Base Rate

Staging
Category

0.0%

A

6116.9GLOVES, MITTENS AND MITTS, KNITTED OR
CROCHETED:-Impregnated, coated or covered withplastics or rubber-Other:6116.91.00--Of wool or fine animal hair

0.0%

A

6116.92.00--Of cotton

0.0%

A

6116.93.00--Of synthetic fibres

0.0%

A

6116.99.00--Of other textile materials

0.0%

A

0.0%

A

6116
6116.10.00

6117.80

OTHER MADE UP CLOTHING ACCESSORIES,KNITTEDOR
CROCHETED;KNITTEDOR
CROCHETED PARTS OFGARMENTS OR OF
CLOTHING ACCESSORIES:-Shawls, scarves, mufflers, mantillas,veils and the like
-Other accessories:

6117.80.10---Ties, bow ties and cravats

5.0%

B

6117.80.90---Other0.0%

A

6117.90

10.0%

E

5.0%

B

0.0%

A

6117.90.40-Parts:---Parts, as follows: (a) of elastic orrubberised
fabric;(b)ofpaddedskiwear; (c) of parkas---Of goods, NSA,
asfollows: (a)stockings and understockings; (b) ties
and bow ties---Of clothing accessories, NSA, otherthan socks, ankle-socks, sockettes andthe like---Shoulder pads

0.0%

A

6117.90.90---Other

10.0%

E

62

ARTICLESOFAPPARELAND
CLOTHINGACCESSORIES, NOT KNITTED OR CROCHETED

6201

MEN’S OR BOYS’ OVERCOATS, CAR-COATS,CAPES, CLOAKS, ANORAKS (INCLUDING SKIJACKETS),
WIND-CHEATERS,
WIND-JACKETSAND SIMILAR ARTICLES, OTHER THAN THOSE
OF 6203:6201.1-Overcoats, raincoats, car-coats, capes,
cloaks and similar articles:

6201.11.00--Of wool or fine animal hair

10.0%

E

6201.12.00--Of cotton

10.0%

E

6201.13.00--Of man-made fibres

10.0%

E

6201.19.00--Of other textile materials

10.0%

E

6201.9-Other:6201.91.00--Of wool or fine animal hair

10.0%

E

6201.92.00--Of cotton

10.0%

E

6201.93.00--Of man-made fibres

10.0%

E

6201.99.00--Of other textile materials

10.0%

E

6202

WOMEN’S OR GIRLS’ OVERCOATS, CAR-COATS,CAPES, CLOAKS, ANORAKS (INCLUDING SKIJACKETS),
WIND-CHEATERS,
WIND-JACKETSAND SIMILAR ARTICLES, OTHER THAN THOSE
OF 6204:

6117

6117.10.00

6117.90.10
6117.90.20
6117.90.30

410

HS code(HS2012)

Description

Base Rate

Staging
Category

6202.1-Overcoats, raincoats, car-coats, capes,
cloaks and similar articles:

6202.11.00--Of wool or fine animal hair

10.0%

E

6202.12.00--Of cotton

10.0%

E

6202.13.00--Of man-made fibres

10.0%

E

6202.19.00--Of other textile materials

10.0%

E

6202.9-Other:6202.91.00--Of wool or fine animal hair

10.0%

E

6202.92.00--Of cotton

10.0%

E

6202.93.00--Of man-made fibres

10.0%

E

6202.99.00--Of other textile materials

10.0%

E

6203

MEN’S
OR
BOYS’
SUITS,ENSEMBLES,
JACKETS, BLAZERS, TROUSERS, BIB AND
BRACE OVERALLS, BREECHES AND SHORTS(OTHER THAN SWIMWEAR):

6203.1-Suits:6203.11.00--Of wool or fine animal hair

10.0%

G

6203.12.00--Of synthetic fibres

10.0%

G

6203.19.00--Of other textile materials

10.0%

G

6203.2-Ensembles:

6203.22.00--Of cotton

10.0%

G

6203.23.00--Of synthetic fibres

10.0%

G

6203.29.00--Of other textile materials

10.0%

G

6203.3-Jackets and blazers:6203.31.00--Of wool or fine animal hair

10.0%

G

6203.32.00--Of cotton

10.0%

G

6203.33.00--Of synthetic fibres

10.0%

G

6203.39.00

10.0%

G

6203.41.00--Of other textile materials-Trousers,
bib
and
brace
breeches and shorts:--Of wool or fine animal hair

10.0%

G

6203.42.00--Of cotton

10.0%

G

6203.43.00--Of synthetic fibres

10.0%

G

6203.49.00--Of other textile materials

10.0%

G

6204

WOMEN’S OR GIRLS’ SUITS, ENSEMBLES,
JACKETS,BLAZERS,DRESSES,SKIRTS,DIVIDED SKIRTS, TROUSERS, BIB AND BRACEOVERALLS, BREECHES AND SHORTS (OTHER
THAN SWIMWEAR):

6204.1-Suits:6204.11.00--Of wool or fine animal hair

10.0%

E

6204.12.00--Of cotton

10.0%

E

6204.13.00--Of synthetic fibres

10.0%

E

6204.19.00--Of other textile materials

10.0%

E

6204.2-Ensembles:

6204.21.00--Of wool or fine animal hair

10.0%

E

6204.22.00--Of cotton

10.0%

E

6204.23.00--Of synthetic fibres

10.0%

E

6203.4411

overalls,

HS code(HS2012)6204.29.00

10.0%

Staging
Category
E--Of other textile materials

6204.3-Jackets and blazers:

6204.31.00
6204.32.00--Of wool or fine animal hair

10.0%

E

--Of cotton

10.0%

E

6204.33.00--Of synthetic fibres

10.0%

E

6204.39.00--Of other textile materials

10.0%

E

6204.4-Dresses:

6204.41.00--Of wool or fine animal hair

10.0%

E

6204.42.00--Of cotton

10.0%

E

6204.43.00--Of synthetic fibres

10.0%

E

6204.44.00--Of artificial fibres

10.0%

E

6204.49.00--Of other textile materials

10.0%

E

6204.5-Skirts and divided skirts:

6204.51.00--Of wool or fine animal hair

10.0%

E

6204.52.00--Of cotton

10.0%

E

6204.53.00--Of synthetic fibres

10.0%

E

6204.59.00

10.0%

E

6204.61.00--Of other textile materials-Trousers,
bib
and
brace
breeches and shorts:--Of wool or fine animal hair

10.0%

E

6204.62.00--Of cotton

10.0%

E

6204.63.00--Of synthetic fibres

10.0%

E

6204.69.00--Of other textile materials

10.0%

E

6205

MEN’S OR BOYS’ SHIRTS:

6205.20.00-Of cotton

10.0%

E

6205.30.00-Of man-made fibres

10.0%

E

6205.90.00-Of other textile materials

10.0%

E

6206

WOMEN’S OR GIRLS’SHIRT-BLOUSES:

6206.10.00-Of silk or silk waste

10.0%

E

6206.20.00-Of wool or fine animal hair

10.0%

E

6206.30.00-Of cotton

10.0%

E

6206.40.00-Of man-made fibres

10.0%

E

6206.90.00-Of other textile materials

10.0%

E

6207

MEN’S OR BOYS’ SINGLETS AND OTHER VESTS,
UNDERPANTS,
BRIEFS,NIGHTSHIRTS,
PYJAMAS, BATHROBES, DRESSING GOWNS AND
SIMILAR ARTICLES:

6207.1-Underpants and briefs:

6207.11.00--Of cotton

10.0%

E

6207.19.00--Of other textile materials

10.0%

E

6207.2-Nightshirts and pyjamas:

6207.21.00--Of cotton

10.0%

E

6207.22.00--Of man-made fibres

10.0%

E

6207.29.00--Of other textile materials

10.0%

E

6207.9-Other:6207.91.00--Of cotton

10.0%

E

6204.6

Description

BLOUSES,

412

Base Rateoveralls,

SHIRTSANDHS code(HS2012)6207.99.00

Description

10.0%

Staging
CategoryE

Base Rate--Of other textile materials

6208

WOMEN’S OR GIRLS’ SINGLETS AND OTHERVESTS,SLIPS,PETTICOATS,BRIEFS,PANTIES,NIGHTDRESSES,PYJAMAS,
NEGLIGÉS, BATHROBES, DRESSING GOWNS AND
SIMILAR ARTICLES:

6208.1-Slips and petticoats:

6208.11.00--Of man-made fibres

10.0%

E

6208.19.00--Of other textile materials

10.0%

E

6208.2-Nightdresses and pyjamas:

6208.21.00--Of cotton

10.0%

E

6208.22.00--Of man-made fibres

10.0%

E

6208.29.00--Of other textile materials

10.0%

E

6208.9-Other:6208.91.00--Of cotton

10.0%

E

6208.92.00--Of man-made fibres

10.0%

E

6208.99.00

10.0%

E

5.0%

B

6209.20.20--Of other textile materials
BABIES'GARMENTSAND
CLOTHINGACCESSORIES:-Of cotton:---Garments, of nonwovens, being fabric
not impregnated or coated, other than:(a) padded skiwear; (b) parkas---Clothing accessories

0.0%

A

6209.20.90---Other

10.0%

E6209.305.0%

B6209.30.20-Of synthetic fibres:---Garments, of nonwovens, being fabric
not impregnated or coated, other than:(a) padded skiwear; (b) parkas---Clothing accessories

0.0%

A

6209.30.90---Other

10.0%

E6209.905.0%

B6209.90.20-Of other textile materials:---Garments, of nonwovens, being fabric
not impregnated or coated, other than:(a) padded skiwear; (b) parkas---Clothing accessories

0.0%

A

6209.90.90---Other

10.0%

E

6210

GARMENTS, MADE UP OF FABRICS OF 5602,
5603, 5903, 5906 OR 5907.00.00:

5.0%

B

10.0%

E

6209
6209.206209.20.10

6209.30.10

6209.90.10

6210.106210.10.10
6210.10.90-Of fabrics of 5602 or 5603:---Of
nonwovens,
being
fabricimpregnated or coated---Other

not6210.20.00-Other garments, of the type describedin 6201.11.00 to 6201.19.00

10.0%

E

6210.30.00-Other garments, of the type describedin 6202.11.00 to 6202.19.00

10.0%

E

5.0%

B

6210.40
6210.40.10-Other men’s or boys’ garments:---Anti-radiation
suits,
contamination
suits,
andprotective garments

413

antisimilarHS code(HS2012)6210.40.20
6210.40.90
6210.50
6210.50.10
6210.50.20
6210.50.90

Description---Diving
garments---Otherdress,

wetsuits

andsimilar-Other women’s or girls’ garments:---Anti-radiation
suits,
anticontamination
suits,
andsimilarprotective garments---Diving dress, wetsuits and similar
garments---OtherAND

Staging
Category

5.0%

B

10.0%

E

5.0%

B

5.0%

B

10.0%

E

6211

TRACK SUITS, SKI
OTHER GARMENTS:

6211.1-Swimwear:

6211.11.00--Men’s or boys’

10.0%

E

6211.12.00--Women’s or girls’

10.0%

E

6211.20.00-Ski suits

10.0%

E

6211.3-Other garments, men’s or boys’:

6211.32--Of cotton:

6211.32.10---Collars, cuffs and shirt fronts

0.0%

A

6211.32.90---Other

10.0%

E

6211.33--Of man-made fibres:

6211.33.10---Collars, cuffs and shirt fronts

0.0%

A

6211.33.90---Other

10.0%

E

6211.39--Of other textile materials:

6211.39.10---Collars, cuffs and shirt fronts

0.0%

A

6211.39.90---Other

10.0%

E

6211.4-Other garments, women’s or girls’:

6211.42.00--Of cotton

10.0%

E

6211.43.00--Of man-made fibres

10.0%

E

6211.49.00--Of other textile materials

10.0%

E

6212

BRASSIÈRES, GIRDLES, CORSETS, BRACES,SUSPENDERS, GARTERS AND SIMILAR ARTICLESAND PARTS THEREOF,
WHETHER OR NOTKNITTED OR CROCHETED:

6212.10.00-Brassières

10.0%

E

6212.20.00-Girdles and panty-girdles

10.0%

E

6212.30.00-Corselettes

10.0%

E

6212.9010.0%

E6212.90.90-Other:---Goods, as follows: (a) corsets, bodysuits and the like; (b) parts ofbrassières, other than: (i) adjustableshoulder straps; or (ii) brassière backreplacements,
comprisingelastic,
textile fabric, hooks and eyes; (c)partsofcorsets,girdles,pantygirdles, corselettes, body suits and thelike---Other

5.0%

B

6213

HANDKERCHIEFS:

6213.20.00-Of cotton

5.0%

B

6212.90.10

SUITS

Base Rate

414

SWIMWEAR;

HS code(HS2012)6213.90.00

Description

5.0%

Staging
Category
B

Base Rate-Of other textile materials

6214

SHAWLS, SCARVES, MUFFLERS,VEILS AND THE LIKE:

6214.10.00-Of silk or silk waste

0.0%

A

6214.20.00-Of wool or fine animal hair

0.0%

A

6214.30.00-Of synthetic fibres

0.0%

A

6214.40.00-Of artificial fibres

0.0%

A

6214.90.00-Of other textile materials

0.0%

A

6215

TIES, BOW TIES AND CRAVATS:

6215.10.00-Of silk or silk waste

5.0%

B

6215.20.00-Of man-made fibres

5.0%

B

6215.90.00-Of other textile materials

5.0%

B

6216.00.00

GLOVES, MITTENS AND MITTS

0.0%

A

6217

OTHER MADE UP CLOTHING ACCESSORIES;PARTSOFGARMENTS
OROF
CLOTHINGACCESSORIES, OTHER THAN THOSE OF 6212:

6217.10-Accessories:

6217.10.10---Goods, as follows: (a) adjustableshoulder straps of a kind used on female
garments; (b) collars and yokes forfemale garments; (c) footwear

5.0%

B

6217.10.90---Other0.0%

A

6217.90-Parts:---Of goods, as follows: (a) adjustableshoulder straps of a kind used on female
garments; (b) collars and yokes forfemalegarments;(c)divingsuits,
wetsuits
andsimilararticles;(d)footwear; (e) handkerchiefs; (f) ofnonwovens of garments of non-wovens; (g)ties, bow ties and cravats---Of clothing accessories, NSA, and ofgoods of6211.32.10, 6211.33.10 or
6211.39.10---Shoulder pads

5.0%

B

0.0%

A

6217.90.10

6217.90.20
6217.90.30
6217.90.90
63
6301
6301.10.00
6301.20.00
6301.30
6301.30.10
6301.30.90

MANTILLAS,

0.0%

A

---Other
OTHER MADE UP TEXTILE ARTICLES; SETS;
WORN CLOTHING AND WORN TEXTILE ARTICLES;RAGSBLANKETS AND TRAVELLING RUGS:

10.0%

E

-Electric blankets-Blankets (other than electric blankets)and travelling rugs, of wool or of fine
animal hair

5.0%

B

5.0%

B

0.0%

A

5.0%

B

5.0%

B

-Blankets (other than electric blankets)and travelling rugs, of cotton:---Goods, weighing 339 g/m2 or more, of100% cotton---Other

6301.40.00-Blankets (other than electric blankets)and travelling rugs, of synthetic fibres

6301.90-Other blankets and travelling rugs:415

HS code(HS2012)6301.90.10
6301.90.90

Description---Goods, weighing 339 g/m
100% viscose fibre---Other2

or more, ofBase Rate

Staging
Category

0.0%

A

5.0%

B

10.0%

E

6302

BED LINEN, TABLE LINEN, TOILET LINEN AND
KITCHEN LINEN:

6302.10.00-Bed linen, knitted or crocheted

6302.2-Other bed linen, printed:

6302.21.00--Of cotton

10.0%

E

6302.22.00--Of man-made fibres

10.0%

E

6302.29.00--Of other textile materials

10.0%

E

6302.3-Other bed linen:

6302.31.00--Of cotton

10.0%

E

6302.32.00--Of man-made fibres

10.0%

E

6302.39.00--Of other textile materials

10.0%

E

6302.40.00-Table linen, knitted or crocheted

5.0%

B

6302.5-Other table linen:

6302.51--Of cotton:

6302.51.10---Hand-embroidered or hand-appliqued

0.0%

A

6302.51.90---Other

5.0%

B

6302.53.00--Of man-made fibres

5.0%

B

6302.59.00

5.0%

B

10.0%

E

6302.9--Of other textile materials-Toilet linen and kitchen linen, of
terry
towellingorsimilarterry
fabrics, of cotton-Other:6302.91--Of cotton:

6302.91.10

0.0%

A

10.0%

E

6302.91.90---Tea towels---Goods,
NSA,
asfacewashers; (b) towels---Other

5.0%

B

6302.93.00--Of man-made fibres

5.0%

B

6302.99--Of other textile materials:

6302.99.10---Tea towels of flax

0.0%

A

6302.99.90---Other

5.0%

B

6303

CURTAINS (INCLUDING DRAPES) AND INTERIOR
BLINDS; CURTAIN OR BED VALANCES:

6303.1-Knitted or crocheted:6303.12--Of synthetic fibres:

6303.12.10---Curtains

10.0%

E

6303.12.90---Other

5.0%

B6303.19--Of other textile materials:

6303.19.10---Curtains

10.0%

E

6303.19.90---Other

5.0%

B6303.9-Other:6303.91--Of cotton:---Goods, as follows: (a) bed valances(ruffles); (b) curtains---Other

10.0%

E

5.0%

B

6302.60.00

6302.91.20

6303.91.10
6303.91.90

follows:

416(a)

HS code(HS2012)6303.92
6303.92.10
6303.92.90
6303.99
6303.99.10
6303.99.90

Description

Base Rate

Staging
Category--Of synthetic fibres:---Goods, as follows: (a) bed valances(ruffles); (b) curtains---Other

10.0%

E

5.0%

B

--Of other textile materials:---Goods, as follows: (a) bed valances(ruffles); (b) curtains---Other

10.0%

E

5.0%

B

6304

OTHER
FURNISHING
THOSE OF 9404:

6304.1-Bedspreads:

6304.11.00--Knitted or crocheted

5.0%

B

6304.195.0%

B6304.19.90--Other:---Bedspreads, as follows: (a) alhambra;(b) dimity; (c) grecian; (d) honeycomb;(e) marcella---Other

5.0%

B6304.9-Other:6304.91.00--Knitted or crocheted

5.0%

B

6304.92.00--Not knitted or crocheted, of cotton--Not knitted or crocheted, of synthetic
fibres--Not knitted or crocheted, of othertextile materials

5.0%

B

5.0%

B

5.0%

B

0.0%

A

0.0%

A

6304.19.10

6304.93.00
6304.99.00
6305

ARTICLES,EXCLUDINGSACKS AND BAGS, OF A KIND USED FOR THE
PACKING OF GOODS:

6305.20.00-Of jute or of other textile bast fibresof 5303-Of cotton

6305.3-Of man-made textile materials:

6305.32.00

5.0%

B

6305.33.10--Flexible intermediate bulk containers--Other,ofpolyethyleneorpolypropylene strip or the like:---Woolpacks

0.0%

A

6305.33.90---Other

5.0%

B6305.39--Other:

6305.39.10---Woolpacks

0.0%

A

6305.39.90---Other

5.0%

B6305.90.00-Of other textile materials

0.0%

A

6306

TARPAULINS,AWNINGSAND
SUNBLINDS;TENTS; SAILS FOR BOATS, SAILBOARDS OR
LANDCRAFT; CAMPING GOODS:

6306.1-Tarpaulins, awnings and sunblinds:

6306.12.00--Of synthetic fibres

5.0%

B

6306.19.00--Of other textile materials

5.0%

B

6306.2-Tents:6306.22.00--Of synthetic fibres

5.0%

B

6306.29.00--Of other textile materials

5.0%

B

6306.30.00-Sails

5.0%

B6306.40.00-Pneumatic mattresses

5.0%

B

6305.10.00

6305.33417

HS code(HS2012)6306.90.00

Description

Base Rate
5.0%

6307.10.10-OtherOTHER MADE UP ARTICLES, INCLUDING DRESSPATTERNS:-Floor-cloths, dish-cloths, dusters andsimilar cleaning cloths:---Knitted or crocheted

Staging
Category
B

5.0%

B

6307.10.20---Articles of felt

5.0%

B

6307.10.30---Nonwovens

5.0%

B

6307.10.90---Other

5.0%

B6307.20.00-Life-jackets and life-belts

5.0%

B

6307.905.0%

B6307.90.2-Other:---Knitted or crocheted articles, as
follows:(a)consistingof
textilematerials combined with rubber threads;(b) impregnated, coated, covered orlaminated with rubber or made withtextile thread impregnated, coated or
covered with rubber---Knitted or crocheted articles, NSA:

6307.90.21----Ornamental trimmings in the piece

5.0%

B

6307.90.29----Other

5.0%

B

6307.90.30---Articles of felt

5.0%

B

6307.90.40---Nonwovens

5.0%

B

6307.90.9---Other:

6307.90.91----Flags

5.0%

B6307.90.99----Other

5.0%

B

6308.00.00

SETS CONSISTING OF WOVEN FABRIC AND
YARN, WHETHER OR NOT WITH ACCESSORIES,FOR MAKING UP INTO RUGS, TAPESTRIES,EMBROIDERED TABLE CLOTHS OR SERVIETTES,OR SIMILAR TEXTILE ARTICLES, PUT UP IN
PACKINGS FOR RETAIL SALE

0.0%

A

6309.00.00

WORN CLOTHING AND OTHER WORN ARTICLES

0.0%

A

6310

USED OR NEW RAGS, SCRAP TWINE, CORDAGE,ROPE AND CABLES AND WORN OUT ARTICLES OF
TWINE, CORDAGE, ROPE OR CABLES, OFTEXTILE MATERIALS:

6310.10.00-Sorted0.0%

A6310.90.00-Other

0.0%

A

64

FOOTWEAR, GAITERS AND THE LIKE; PARTS OF
SUCH ARTICLES

6401

WATERPROOF FOOTWEAR WITH OUTER SOLES AND
UPPERS OF RUBBER OR OF PLASTICS, THE
UPPERS OF WHICH ARE NEITHER FIXED TO THESOLENOR
ASSEMBLEDBY
STITCHING,
RIVETING, NAILING, SCREWING, PLUGGING OR
SIMILAR PROCESSES:
5.0%

F

6307
6307.106307.90.10

6401.10.00
6401.96401.92-Footwear
incorporatingaprotective
metal toe-cap-Other footwear:--Covering the ankle but not covering
the knee:418

HS code(HS2012)

Description

Base Rate

Staging
Category

6401.92.10---Footwear of a kind used solely or
principally in conjunction with diving
dress or wetsuits; ski-boots, crosscountry ski footwear and snowboard boots

0.0%

A

6401.92.90---Other

5.0%

F

6401.990.0%

A6401.99.20--Other:---Footwear, not covering the knee, of akind used solely or principally in
conjunction
withdivingdress
orwetsuits; ski-boots, cross-country ski
footwearandsnowboardboots,
notcovering the knee---Footwear covering the knee

5.0%

F

6401.99.90---Other

5.0%

F

6402

OTHER FOOTWEAR WITH OUTER SOLESUPPERS OF RUBBER OR PLASTICS:-Sports footwear:--Ski-boots, cross-country ski footwear
and snowboard boots--Other

0.0%

A

5.0%

F

6402.20.00-Footwear with upper straps or thongs
assembled to the sole by means of plugs

5.0%

F

6402.9-Other footwear:

6402.91--Covering the ankle:---Footwear of a kind used solely or
principally in conjunction with diving
dress or wetsuits (other than footwear
incorporating a protective metal toecap)---Other

0.0%

A

5.0%

F

--Other:---Footwear of a kind used solely or
principally in conjunction with diving
dress or wetsuits (other than footwear
incorporating a protective metal toecap)---Other

0.0%

A

5.0%

F

0.0%

A

5.0%

F

0.0%

A

5.0%

F

5.0%

F

5.0%

F

6401.99.10

6402.16402.12.00
6402.19.00

6402.91.10

6402.91.90
6402.996402.99.10

6402.99.90
6403
6403.1AND

FOOTWEAR WITH OUTER SOLES OF RUBBER,
PLASTICS, LEATHER OR COMPOSITION LEATHERAND UPPERS OF LEATHER:

6403.51.00-Sports footwear:--Ski-boots, cross-country ski footwear
and snowboard boots--Other-Footwear with outer soles of leather,and uppers which consist of leather
straps across the instep and around the
big toe-Otherfootwear,incorporatingaprotective metal toe-cap-Other footwear with outer soles ofleather:--Covering the ankle

6403.59.00--Other

6403.9-Other footwear:

6403.12.00
6403.19.00
6403.20.00
6403.40.00
6403.5419

HS code(HS2012)6403.91.00--Covering the ankle

5.0%

Staging
CategoryF

6403.99.00--Other

5.0%

F

6404

FOOTWEAR WITH OUTER SOLES OF RUBBER,
PLASTICS, LEATHER OR COMPOSITION LEATHERAND UPPERS OF TEXTILE MATERIALS:

0.0%

A

5.0%

F

0.0%

A

5.0%

F

5.0%

F

5.0%

F

5.0%

F

0.0%

A

5.0%

F

5.0%

B

5.0%

B

5.0%

B

0.0%

A

5.0%

B

6404.16404.116404.11.10
6404.11.90
6404.196404.19.10
6404.19.90
6404.20.00
6405
6405.10.00
6405.20.00
6405.906405.90.10
6405.90.90

6406

6406.106406.10.10
6406.10.90

Description

Base Rate-Footwear with outer soles of rubber orplastics:--Sports
footwear;tennisshoes,
basketball shoes, gym shoes, training
shoes and the like:---Ski-boots, cross-country ski footwear
and snowboard boots---Other--Other:---Footwear of a kind used solely or
principally in conjunction with diving
dress or wetsuits---Other-Footwear with outer soles of leather orcomposition leather
OTHER FOOTWEAR:-With uppers of leather or composition
leather-With uppers of textile materials-Other:---Ski-boots, cross-country ski footwear
and snowboard boots---Other
PARTS OF FOOTWEAR (INCLUDING UPPERSWHETHER OR NOT ATTACHED TO SOLES OTHER
THAN OUTER SOLES); REMOVABLE IN-SOLES,HEEL CUSHIONS AND SIMILAR ARTICLES;GAITERS, LEGGINGS AND SIMILAR ARTICLES,
AND PARTS THEREOF:-Uppers and parts
stiffeners:---Parts, of metal

thereof,

other

than

6406.90.90---Other-Outer soles and heels, of rubber orplastics-Other:---Gaiters,
leggings
andsimilararticles, and parts thereof---Other

65

HEADGEAR AND PARTS THEREOF

6501.00.00

HAT-FORMS, HAT BODIES AND HOODS OF FELT,NEITHER BLOCKED TO SHAPE NOR WITH MADE
BRIMS; PLATEAUX AND MANCHONS (INCLUDINGSLIT MANCHONS), OF FELT

5.0%

B

6502.00.00

HAT-SHAPES,
PLAITEDORMADE
BY
ASSEMBLINGSTRIPSOF
ANY
MATERIAL,
NEITHER BLOCKED TO SHAPE, NOR WITH MADE
BRIMS, NOR LINED, NOR TRIMMED

0.0%

A

6504.00.00

HATS AND OTHER HEADGEAR, PLAITED OR MADE
BY ASSEMBLING STRIPS OF ANY MATERIAL,
WHETHER OR NOT LINED OR TRIMMED

0.0%

A

6406.20.00
6406.906406.90.10

420

HS code(HS2012)

Description

Base Rate

Staging
Category

6505

HATS AND OTHER HEADGEAR, KNITTED OR
CROCHETED, OR MADE UP FROM LACE, FELT OR
OTHER TEXTILE FABRIC, IN THE PIECE (BUT
NOT IN STRIPS), WHETHER OR NOT LINED OR
TRIMMED; HAIR-NETS OF ANY MATERIAL,
WHETHER OR NOT LINED OR TRIMMED:

6505.00.10---Of nonwovens, other than hair-nets

5.0%

B

6505.00.90

0.0%

A

6506.10.00---Other
OTHER HEADGEAR, WHETHER OR NOT LINED OR
TRIMMED:-Safety headgear

0.0%

A

6506.9-Other:6506.91--Of rubber or of plastics:

6506.91.10---Of a kind used solely or principallywith diving dress or wetsuits

5.0%

B

6506.91.90---Other0.0%

A

6506.99--Of other materials:---Of
nonwovens,
sheet
paper
or
paperboard---Other
HEAD-BANDS,
LININGS,
COVERS,HATFOUNDATIONS,HATFRAMES,PEAKSANDCHINSTRAPS, FOR HEADGEAR
UMBRELLAS,
SUN
UMBRELLAS,
WALKINGSTICKS, SEAT-STICKS, WHIPS, RIDING-CROPS
AND PARTS THEREOF

5.0%

B

0.0%

A

0.0%

A

5.0%

B

6506

6506.99.10
6506.99.90
6507.00.00
66

6601

UMBRELLAS AND SUN UMBRELLAS (INCLUDINGWALKING-STICK
UMBRELLAS,GARDEN
UMBRELLAS AND SIMILAR UMBRELLAS):

6601.10.00-Garden or similar umbrellas

6601.9-Other:6601.91.00--Having a telescopic shaft

0.0%

A

6601.99.00--Other

5.0%

B6602.00.00

WALKING-STICKS,
SEAT-STICKS,RIDING-CROPS, AND THE LIKE

0.0%

A

6603

PARTS, TRIMMINGS AND ACCESSORIESARTICLES OF 6601 OR 6602.00.00:

0.0%

A

0.0%

A

0.0%

A

0.0%

A

6603.20.00
6603.90.00-Umbrellaframes,includingmounted on shafts (sticks)-OtherWHIPS,
OF

frames67

PREPARED FEATHERS AND DOWN AND ARTICLESMADE OF FEATHERS OR OF DOWN; ARTIFICIALFLOWERS; ARTICLES OF HUMAN HAIR

6701.00.00

SKINS AND OTHER PARTS OF BIRDS WITH
THEIR FEATHERS OR DOWN, FEATHERS, PARTS
OF FEATHERS, DOWN AND ARTICLES THEREOF(OTHER THAN GOODS OF 0505 AND WORKED
QUILLS AND SCAPES)

6702

ARTIFICIAL FLOWERS, FOLIAGE AND FRUIT
AND PARTS THEREOF; ARTICLES MADE OF
ARTIFICIAL FLOWERS, FOLIAGE OR FRUIT:

6702.10.00-Of plastics421

HS code(HS2012)6702.90.00-Of other materials

0.0%

Staging
Category
A

6703.00.00

HUMAN HAIR, DRESSED, THINNED, BLEACHEDOR OTHERWISE WORKED; WOOL OR OTHERANIMAL HAIR OR OTHER TEXTILE MATERIALS,
PREPARED FOR USE IN MAKING WIGS OR THE
LIKE

0.0%

A

6704

WIGS,
FALSE
BEARDS,EYEBROWSANDEYELASHES, SWITCHES AND THE LIKE, OF
HUMAN OR ANIMAL HAIR OR OF TEXTILE
MATERIALS; ARTICLES OF HUMAN HAIR NOTELSEWHERE SPECIFIED OR INCLUDED:

6704.1-Of synthetic textile materials:

6704.11.00--Complete wigs

0.0%

A

6704.19.00--Other0.0%

A6704.20.00-Of human hair

0.0%

A

6704.90.00-Of other materials

0.0%

A

68

ARTICLES OF STONE, PLASTER, CEMENT,ASBESTOS, MICA OR SIMILAR MATERIALS

6801.00.00

SETTS, CURBSTONES AND FLAGSTONES,NATURAL STONE (EXCEPT SLATE)

0.0%

A

6802

WORKED MONUMENTAL OR BUILDING STONE(EXCEPT SLATE) AND ARTICLES THEREOF,
OTHER THAN GOODS OF 6801.00.00; MOSAICCUBES AND THE LIKE, OF NATURAL STONE(INCLUDING SLATE), WHETHER OR NOT ON A
BACKING; ARTIFICIALLY COLOURED GRANULES,CHIPPINGS AND POWDER, OF NATURAL STONE(INCLUDING SLATE):

0.0%

A

Description

Base Rate

OF

6802.21.00-Tiles, cubes and similar articles,
whether or not rectangular (including
square), the largest surface area of
which is capable of being enclosed in asquare the side of which is less than 7
cm;
artificiallycoloured
granules,chippings and powder-Other monumental or building stone andarticles thereof, simply cut or sawn,
with a flat or even surface:--Marble, travertine and alabaster

5.0%

B

6802.23.00--Granite

5.0%

B

6802.29.00--Other stone

0.0%

A

6802.9-Other:6802.91.00--Marble, travertine and alabaster

5.0%

B

6802.92.00--Other calcareous stone

0.0%

A

6802.93.00--Granite

5.0%

B

6802.99.00--Other stone

5.0%

B

6803.00.00

WORKED SLATE AND ARTICLES OF SLATE OR OF
AGGLOMERATED SLATE

5.0%

B

6802.10.00

6802.2422

HS code(HS2012)6804

Description

Base Rate

Staging
Category

0.0%

A

5.0%

B

5.0%

B

0.0%

A

5.0%

B

MILLSTONES, GRINDSTONES, GRINDING WHEELSAND THE LIKE, WITHOUT FRAMEWORKS, FOR
GRINDING, SHARPENING, POLISHING, TRUEINGOR CUTTING, HAND SHARPENING OR POLISHINGSTONES, AND PARTS THEREOF, OF NATURALSTONE,OFAGGLOMERATEDNATURAL
OR
ARTIFICIAL ABRASIVES, OR OF CERAMICS,WITHORWITHOUT
PARTS
OF
OTHER
MATERIALS:

6804.23.00-Millstones and grindstones for milling,
grinding or pulping-Other millstones, grindstones, grinding
wheels and the like:--Of agglomerated synthetic or natural
diamond--Of other agglomerated abrasives or of
ceramics--Of natural stone

6804.30.00-Hand sharpening or polishing stones

6805

NATURAL OR ARTIFICIAL ABRASIVE POWDER ORGRAIN, ON A BASE OF TEXTILE MATERIAL, OF
PAPER,
OF
PAPERBOARD
OR
OF
OTHER
MATERIALS, WHETHER OR NOT CUT TO SHAPE
OR SEWN OR OTHERWISE MADE UP:

6805.10.00-On a base of woven textile fabric only

5.0%

B

6805.20.00-On a base of paper or paperboard only

5.0%

B

6805.30.00-On a base of other materials

5.0%

B

6806

SLAG WOOL, ROCK WOOL AND SIMILAR MINERALWOOLS; EXFOLIATED VERMICULITE, EXPANDED
CLAYS, FOAMED SLAG AND SIMILAR EXPANDEDMINERAL MATERIALS; MIXTURES AND ARTICLESOF HEAT-INSULATING, SOUND-INSULATING OR
SOUND-ABSORBING MINERAL MATERIALS, OTHER
THAN THOSE OF 6811 OR 6812 OR OF CHAPTER
69:
5.0%

B

0.0%

A

5.0%

D

5.0%

B

6804.10.00
6804.26804.21.00
6804.22.00

6807.10.00-Slag wool, rockwool
and similar
mineral wools (including intermixtures
thereof), in bulk, sheets or rolls-Exfoliated vermiculite, expanded clays,
foamed slag and similar expanded mineralmaterials(includingintermixtures
thereof)-Other:---Of a kind used as components inpassenger motor vehicles---Other
ARTICLES OF ASPHALTOR OF SIMILAR
MATERIAL (FOR EXAMPLE, PETROLEUM BITUMEN
OR COAL TAR PITCH):-In rolls

5.0%

B

6807.90.00-Other0.0%

A6808.00.00

PANELS,
BOARDS,TILES,BLOCKSAND
SIMILAR ARTICLES OF VEGETABLE FIBRE, OF
STRAW OR OF SHAVINGS, CHIPS, PARTICLES,SAWDUSTOROTHER
WASTE,OFWOOD,
AGGLOMERATED WITH CEMENT, PLASTER OROTHER MINERAL BINDERS

5.0%

B

6806.10.00

6806.20.00
6806.906806.90.10
6806.90.90
6807

423

HS code(HS2012)

Description

6809

ARTICLES OF PLASTER OR OF COMPOSITIONSBASED ON PLASTER:

6809.1-Boards,
sheets,panels,tiles
similar articles, not ornamented:

and--Faced or reinforced
paperboard only--Otheror6809.11.00
6809.19.00

with

paper

Base Rate

Staging
Category

5.0%

B

5.0%

B

5.0%

B

6810.11.00-Other articles
ARTICLES OF CEMENT, OF CONCRETE OR OF
ARTIFICIALSTONE,
WHETHERORNOTREINFORCED:-Tiles, flagstones, bricks and similar
articles:--Building blocks and bricks

5.0%

B

6810.19.00--Other5.0%

B

6810.9-Other articles:

6810.91.00--Prefabricatedstructuralcomponents
for building or civil engineering

5.0%

B

6810.99.00--Other

5.0%

B

6811

ARTICLESOFASBESTOS-CEMENT,CELLULOSE FIBRE-CEMENT OR THE LIKE:

6811.40.00-Containing asbestos

5.0%

B

6811.8-Not containing asbestos:

6811.81.00--Corrugated sheets--Other
sheets,panels,similar articles--Other articles

5.0%

B

5.0%

B

5.0%

B

0.0%

A

5.0%

D

0.0%

A

0.0%

A

0.0%

A

0.0%

A

6809.90.00
6810
6810.16811.82.00
6811.89.00

6812

6812.806812.80.10

6812.80.20
6812.80.90
6812.96812.91.00
6812.92.00
6812.93.00

tiles

OF

and

FABRICATEDASBESTOSFIBRES;MIXTURESWITH A BASIS OF ASBESTOS OR WITH A BASIS
OF ASBESTOS AND MAGNESIUM CARBONATE;
ARTICLES OF SUCH MIXTURES OR OF ASBESTOS(FOR EXAMPLE, THREAD, WOVEN FABRIC,
CLOTHING, HEADGEAR, FOOTWEAR, GASKETS),WHETHER OR NOT REINFORCED OTHER THANGOODS OF 6811 OR 6813:-Of crocidolite:---Goods, as follows: (a) clothing,clothing
accessories,
footwearandheadwear; (b) compressed fibre jointing,in sheets or rolls; (c) cords andstring, whether or not plaited; (d)fabricated crocidolite fibres; mixtures
with
a
basis
of
crocidoliteandmagnesium
carbonate;(e)paper,
millboard and felt; (f) woven or knitted
fabric; (g) yarn and thread---Of a kind used as components inpassenger motor vehicles---Other-Other:--Clothing,clothing
accessories,
footwear and headgear--Paper, millboard and felt--Compressed asbestos fibre jointing, insheets or rolls424

HS code(HS2012)6812.996812.99.10

6812.99.20
6812.99.90

6813

6813.20

Description--Other:---Goods, as follows: (a) fabricatedasbestos fibres; mixtures with a basisof asbestos or with a basis of asbestos
and magnesium carbonate; (b) yarn andthread; (c) cords and string, whether or
not plaited; (d) woven or knitted fabric---Of a kind used as components inpassenger motor vehicles---Other

6813.20.90
6813.8-Not containing asbestos:

6813.81--Brake linings and pads:---Of a kind used as components
passenger motor vehicles---Other

6813.81.10
6813.81.90
6813.89
6813.89.10
6813.89.90

6814

6814.10.00
6814.90.00

6815

6815.10.00
6815.20.00
6815.9components--Other:---Of a kind used as
passenger motor vehicles---Othercomponents

0.0%

A

5.0%

D

0.0%

A

in

5.0%

D

5.0%

B

in

5.0%

D

5.0%

B

in

5.0%

D

5.0%

B

5.0%

B

5.0%

B

5.0%

B

0.0%

A

5.0%

B

5.0%

B

WORKED MICA AND
ARTICLES OF MICA,INCLUDING AGGLOMERATED OR RECONSTITUTEDMICA, WHETHER OR NOT ON A SUPPORT OF
PAPER, PAPERBOARD OR OTHER MATERIALS:-Plates,
sheetsandstripsof
agglomeratedor
reconstituted
mica,
whether or not on a support-OtherARTICLES OF STONE OR OF OTHER MINERALSUBSTANCES(INCLUDINGCARBONFIBRES,ARTICLES OF CARBON FIBRES AND ARTICLESOF PEAT), NOT ELSEWHERE SPECIFIED OR
INCLUDED:-Non-electrical articles of graphite orother carbon-Articles of peat

6815.99.00-Other articles:--Containing
magnesite,
chromite--Other69

CERAMIC PRODUCTS

6815.91.00

Staging
Category

FRICTION MATERIAL AND ARTICLES THEREOF(FOR EXAMPLE, SHEETS, ROLLS, STRIPS,SEGMENTS, DISCS, WASHERS, PADS), NOT
MOUNTED, FOR BRAKES, FOR CLUTCHES OR THE
LIKE, WITH A BASIS OF ASBESTOS, OF OTHER
MINERAL SUBSTANCES OR OF CELLULOSE,
WHETHER OR NOT COMBINED WITH TEXTILE OR
OTHER MATERIALS:-Containing asbestos:---Of a kind used as
passenger motor vehicles---Other

6813.20.10

Base Rate

dolomite425orHS code(HS2012)

Description

Base Rate

Staging
Category

6901.00.00

BRICKS, BLOCKS, TILES AND OTHER CERAMICGOODS OF SILICEOUS FOSSIL MEALS (FOREXAMPLE,KIESELGUHR,
TRIPOLITE
OR
DIATOMITE)
OR
OF
SIMILAR
SILICEOUS
EARTHS

5.0%

B

6902

REFRACTORY BRICKS, BLOCKS, TILES AND
SIMILARREFRACTORY
CERAMICCONSTRUCTIONAL GOODS, OTHER THAN THOSE
OF SILICEOUS FOSSIL MEALS OR SIMILAR
SILICEOUS EARTHS:
5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

0.0%

A

0.0%

A

6902.10.00

6902.20.00
6902.90.00

6903-Containingbyweight,singlyor
together, more than 50% of the elements
Mg, Ca or Cr, expressed as MgO, CaO or
Cr2O3-Containing by weight more than 50% ofalumina (Al2O3), of silica (SiO2) or of a
mixture or compound of these products-OtherOTHER REFRACTORY CERAMIC GOODS (FOREXAMPLE, RETORTS, CRUCIBLES, MUFFLES,NOZZLES, PLUGS, SUPPORTS, CUPELS, TUBES,PIPES, SHEATHS AND RODS), OTHER THAN
THOSE OF SILICEOUS FOSSIL MEALS OR OF
SIMILAR SILICEOUS EARTHS:

6904.10.00-Containing by weight more than 50% ofgraphite or other carbon or of a mixtureof these products-Containing by weight more than 50% ofalumina (Al2O3) or of a mixture orcompound of alumina and of silica (SiO2)-Other
CERAMICBUILDING
BRICKS,FLOORING
BLOCKS, SUPPORT OR FILLER TILES AND THE
LIKE:-Building bricks

6904.90.00-Other6905

ROOFINGTILES,CHIMNEY-POTS,
COWLS,CHIMNEY LINERS, ARCHITECTURAL ORNAMENTS
AND OTHER CERAMIC CONSTRUCTIONAL GOODS:

6905.10.00-Roofing tiles

5.0%

B

6905.90.00-Other5.0%

B6906.00.00

CERAMIC PIPES, CONDUITS, GUTTERING AND
PIPE FITTINGS

5.0%

B

0.0%

A

5.0%

B

6903.10.00
6903.20.00
6903.90.00
6904

6907

6907.10.00

6907.90.00
6908

UNGLAZEDCERAMICFLAGSANDPAVING,HEARTH OR WALL TILES; UNGLAZED CERAMIC
MOSAIC CUBES AND THE LIKE, WHETHER ORNOT ON A BACKING:-Tiles, cubes and similar articles,
whether or not rectangular, the largest
surface area of which is capable ofbeing enclosed in a square the side ofwhich is less than 7 cm
-Other
GLAZED CERAMIC FLAGS AND PAVING, HEARTH
OR WALL TILES; GLAZED CERAMIC MOSAICCUBES AND THE LIKE, WHETHER OR NOT ON A
BACKING:426

HS code(HS2012)6908.10.00

6908.90.00

6909

6909.16909.11.00

Description-Tiles, cubes and similar articles,
whether or not rectangular, the largest
surface area of which is capable ofbeing enclosed in a square the side ofwhich is less than 7 cm
-Other
CERAMIC WARES FOR LABORATORY, CHEMICALOROTHERTECHNICALUSES;CERAMICTROUGHS, TUBS AND SIMILAR RECEPTACLES OFA KIND USED IN AGRICULTURE; CERAMIC
POTS, JARS AND SIMILAR ARTICLES OF A
KIND USED FOR THE CONVEYANCE OR PACKINGOF GOODS:-Ceramic wares for laboratory, chemicalor other technical uses:--Of porcelain or china

Base Rate

Staging
Category

0.0%

A

5.0%

B

5.0%

B

6909.12.00--Articles having a hardness equivalent
to 9 or more on the Mohs scale

5.0%

B

6909.19.00--Other5.0%

B6909.90.00-Other

5.0%

B

6910

CERAMIC SINKS, WASH BASINS, WASH BASINPEDESTALS, BATHS, BIDETS, WATER CLOSETPANS, FLUSHING CISTERNS, URINALS AND
SIMILAR SANITARY FIXTURES:

6910.10.00-Of porcelain or china

5.0%

B

6910.90.00-Other

5.0%

B

6911

TABLEWARE, KITCHENWARE, OTHER HOUSEHOLDARTICLESANDTOILET
ARTICLES,OFPORCELAIN OR CHINA:

6911.10.00-Tableware and kitchenware

5.0%

B

6911.90.00-Other5.0%

B6912.00.00

CERAMIC TABLEWARE, KITCHENWARE, OTHER
HOUSEHOLD ARTICLES AND TOILET ARTICLES,OTHER THAN OF PORCELAIN OR CHINA

5.0%

B

6913

STATUETTES AND OTHER ORNAMENTAL CERAMIC
ARTICLES:

6913.10.00-Of porcelain or china

5.0%

B

6913.90.00-Other

5.0%

B

6914

OTHER CERAMIC ARTICLES:

6914.10.00-Of porcelain or china

5.0%

B

6914.90.00-Other

5.0%

B

70

GLASS AND GLASSWARE

7001.00.00

CULLET AND OTHER WASTEGLASS; GLASS IN THE MASS

0.0%

A

7002

GLASS IN BALLS (OTHER THAN MICROSPHERES
OF 7018), RODS OR TUBES, UNWORKED:

7002.10.00-Balls0.0%

A7002.20.00

-Rods

0.0%

A

7002.3-Tubes:7002.31.00--Of fused quartz or other fused silica

0.0%

A

AND

427

SCRAP

OF

HS code(HS2012)

Description

Base Rate

Staging
Category

7002.32.00

--Of
other
glass
havingalinearcoefficient of expansion not exceeding 5
x 10-6 per Kelvin within a temperature
range of 0 oC to 300 oC

0.0%

A

7002.39.00--Other

0.0%

A

7003

CAST GLASS AND ROLLED GLASS, IN SHEETSOR PROFILES, WHETHER OR NOT HAVING AN
ABSORBENT, REFLECTING OR NON-REFLECTING
LAYER, BUT NOT OTHERWISE WORKED:

5.0%

B

7003.19.00-Non-wired sheets:--Coloured throughout the mass (bodytinted), opacified, flashed or having anabsorbent, reflecting or non-reflecting
layer--Other5.0%

B7003.20.00-Wired sheets

5.0%

B

7003.30.00-Profiles

5.0%

B

0.0%

A

0.0%

A

7003.17003.12.00

7004

7004.20.00
7004.90.00

DRAWN GLASS AND BLOWN GLASS, IN SHEETS,WHETHER OR NOT HAVING AN ABSORBENT,REFLECTING OR NON-REFLECTING LAYER, BUT
NOT OTHERWISE WORKED:-Glass, coloured throughout the mass
(body tinted), opacified, flashed or
having an absorbent, reflecting or nonreflecting layer-Other glass

7005

FLOAT GLASS AND
SURFACE GROUND OR
POLISHED GLASS, IN SHEETS, WHETHER OR
NOT HAVING AN ABSORBENT, REFLECTING OR
NON-REFLECTING LAYER, BUT NOT OTHERWISE
WORKED:7005.10.00-Non-wired glass, having an absorbent,
reflecting or non-reflecting layer

5.0%

B

5.0%

B

7005.29.00-Other non-wired glass:--Coloured throughout the mass (bodytinted), opacified, flashed or merely
surface ground--Other5.0%

B7005.30.00-Wired glass

0.0%

A

7006.00.00

GLASS OF 7003, 7004 OR 7005, BENT, EDGEWORKED, ENGRAVED, DRILLED, ENAMELLED OR
OTHERWISE WORKED, BUT NOT FRAMED OR
FITTED WITH OTHER MATERIALS

5.0%

B

7007

SAFETY GLASS, CONSISTING OF TOUGHENED(TEMPERED) OR LAMINATED GLASS:

5.0%

D

5.0%

B

5.0%

B

7005.27005.21.00

7007.17007.11.19-Toughened (tempered) safety glass:
--Of
size
and
shape
suitableforincorporationinvehicles,aircraft,spacecraft or vessels:---For motor vehicles:----Of a kind used as components inpassenger motor vehicles----Other

7007.11.90---Other

7007.117007.11.1
7007.11.11428

HS code(HS2012)7007.19.00
7007.2

Description--Other

7007.21.19-Laminated safety glass:
--Of
size
and
shape
suitableforincorporationinvehicles,aircraft,spacecraft or vessels:---For motor vehicles:----Of a kind used as components inpassenger motor vehicles----Other

7007.21.90---Other

7007.29.00--Other
MULTIPLE-WALLED
GLASS

7007.217007.21.1
7007.21.11

7008.00.00
7009
7009.10INSULATING

5.0%

Staging
Category
B

5.0%

D

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

D

5.0%

B

Base RateUNITS

GLASS MIRRORS, WHETHER OR NOTINCLUDING REAR-VIEW MIRRORS:OFFRAMED,7009.10.90-Rear-view mirrors for vehicles:---Of a kind used on vehicles of 8702,
8703 or 8704---Other

7009.9-Other:7009.91.00--Unframed

5.0%

B

7009.92.00--Framed

5.0%

B

7010

CARBOYS, BOTTLES, FLASKS, JARS, POTS,
PHIALS, AMPOULES AND OTHER CONTAINERS,OF GLASS, OF A KIND USED FOR THE
CONVEYANCEOR
PACKINGOFGOODS;PRESERVING JARS OF GLASS; STOPPERS, LIDS
AND OTHER CLOSURES, OF GLASS:

7010.10.00-Ampoules

5.0%

B

7010.20.00-Stoppers, lids and other closures

0.0%

A

7010.9-Other:7010.90.10---Phials, not exceeding 0.15 l

5.0%

B

7010.90.90---Other

0.0%

A

7011

GLASS ENVELOPES (INCLUDING BULBS AND
TUBES), OPEN, AND GLASS PARTS THEREOF,WITHOUT FITTINGS, FOR ELECTRIC LAMPS,CATHODE-RAY TUBES OR THE LIKE:

7011.10.00-For electric lighting

0.0%

A

7011.20.00-For cathode-ray tubes

0.0%

A

7011.90.00-Other

0.0%

A

7013

GLASSWARE OF A KIND USED FOR
KITCHEN,
TOILET,
OFFICE,DECORATION OR SIMILAR PURPOSES
THAN THAT OF 7010 OR 7018):-Of glass-ceramics-Stemware drinking glasses, other thanof glass-ceramics:--Of lead crystal

0.0%

A

0.0%

A

--Other-Other drinking glasses, other than ofglass-ceramics:--Of lead crystal

5.0%

B

0.0%

A

7009.10.10

7013.10.00
7013.27013.22.00
7013.28.00
7013.37013.33.00

429

TABLE,INDOOR(OTHERHS code(HS2012)7013.37.00

Description

Base Rate
5.0%

0.0%

A

5.0%

B

7013.49.00--Other-Glassware of a kind used for table(other than drinking glasses) or kitchen
purposes, other than of glass-ceramics:--Of lead crystal--Of glass having a linear coefficientof expansion not exceeding 5 x 10-6 per
Kelvin within a temperature range of
0 oC to 300 oC--Other

Staging
Category
B

5.0%

B

7013.9-Other glassware:

7013.91.00--Of lead crystal

0.0%

A

7013.99--Other:---Goods, as follows: (a) figures of akind commonly used as ornaments in thehousehold; (b) statuary figures---Other

0.0%

A

5.0%

B

5.0%

D

0.0%

A

7013.47013.41.00
7013.42.00

7013.99.10
7013.99.90
7014

7014.00.20

7014.00.90

SIGNALLINGGLASSWAREAND
OPTICAL
ELEMENTS OF GLASS (OTHER THAN THOSE OF
7015), NOT OPTICALLY WORKED:---Reflectors
andrefractors
forlighting purposes of a kind used with:(a) vehicles of 8701.20.00, 8702, 8703,
8704
or
8705;
(b)
trailers
forarticulated vehicles of 8716---Other

7015

CLOCK OR WATCH GLASSES AND SIMILAR
GLASSES, GLASSES FOR NON-CORRECTIVE OR
CORRECTIVE
SPECTACLES,CURVED,BENT,HOLLOWED OR THE LIKE, NOT OPTICALLY
WORKED; HOLLOW GLASS SPHERES AND THEIRSEGMENTS, FOR THE MANUFACTURE OF SUCHGLASSES:7015.10.00-Glasses for corrective spectacles

0.0%

A

7015.90.00-Other

0.0%

A

7016

PAVING BLOCKS, SLABS, BRICKS, SQUARES,
TILES AND OTHER ARTICLES OF PRESSED OR
MOULDED GLASS, WHETHER OR NOT WIRED, OF
A KIND USED FOR BUILDING OR CONSTRUCTIONPURPOSES; GLASS CUBES AND OTHER GLASSSMALLWARES, WHETHER OR NOT ON A BACKING,FOR
MOSAICSORSIMILARDECORATIVEPURPOSES; LEADED LIGHTS AND THE LIKE;
MULTICELLULAR OR FOAM GLASS IN BLOCKS,PANELS, PLATES, SHELLS OR SIMILAR FORMS:

0.0%

A

0.0%

A

0.0%

A

7016.10.00
7016.90.00-Glass cubes and other glass smallwares,
whether or not on a backing, for mosaics
or similar decorative purposes-Other

7017

LABORATORY, HYGIENIC OR PHARMACEUTICALGLASSWARE, WHETHER OR NOT GRADUATED OR
CALIBRATED:

7017.10.00-Of fused quartz or other fused silica

430

HS code(HS2012)

Description

Base Rate

Staging
Category

7017.20.00

-Of
other
glass
havingalinearcoefficient of expansion not exceeding 5
x 10-6 per Kelvin within a temperature
range of 0 oC to 300 oC

5.0%

B

7017.90.00-Other

5.0%

B

7018

GLASS BEADS, IMITATION PEARLS, IMITATIONPRECIOUS OR SEMI-PRECIOUS STONES AND
SIMILAR GLASS SMALLWARES, AND ARTICLESTHEREOF OTHER THAN IMITATION JEWELLERY;
GLASS
EYES
OTHER
THAN
PROSTHETIC
ARTICLES; STATUETTES AND OTHER ORNAMENTS
OF
LAMP-WORKED
GLASS,OTHER
THANIMITATION JEWELLERY; GLASS MICROSPHERESNOT EXCEDDING 1 MM IN DIAMETER:

0.0%

A

5.0%

B

0.0%

A

5.0%

B

7018.10.00
7018.20.00
7018.90.00
7019
7019.17019.11.00
7019.12.00-Glassbeads,
imitation
pearls,imitation
preciousorsemi-precious
stones and similar glass smallwares-Glass microspheres not exceeding 1 mm
in diameter-Other
GLASS FIBRES (INCLUDING GLASS WOOL) AND
ARTICLES THEREOF (FOR EXAMPLE, YARN,WOVEN FABRICS):-Slivers, rovings, yarn and chopped
strands:--Chopped strands, of a length of not
more than 50 mm--Rovings

5.0%

B

5.0%

B

7019.31.00--Other-Thinsheets(voiles),
webs,
mats,
mattresses, boards and similar nonwoven
products:--Mats5.0%

B7019.32.00--Thin sheets (voiles)

0.0%

A

7019.39--Other:

7019.39.10---Of glass wool

5.0%

B

7019.39.90---Other5.0%

B7019.40.00-Woven fabrics of rovings

5.0%

B

7019.5-Other woven fabrics:

7019.51.00--Of a width not exceeding 30 cm

5.0%

B

7019.52.00--Of a width exceeding 30 cm, plain
weave, weighing less than 250 g/m2, offilaments measuring per single yarn not
more than 136 tex

5.0%

B

7019.59.00--Other5.0%

B7019.90-Other:7019.90.10---Glass wool and articles thereof

5.0%

B

7019.90.90---Other

5.0%

B

7020

OTHER ARTICLES OF GLASS:---Optical fibre preforms, being goodsof a kind used in the manufacture of
optical fibres---Other

5.0%

B

0.0%

A

7019.19.00
7019.37020.00.10
7020.00.90

431

HS code(HS2012)

Description

Base Rate

Staging
Category

0.0%

A

71

NATURAL OR CULTURED PEARLS, PRECIOUS OR
SEMI-PRECIOUS STONES, PRECIOUS METALS,METALS CLAD WITH PRECIOUS METAL, AND
ARTICLES THEREOF; IMITATION JEWELLERY;
COIN

7101

PEARLS, NATURAL OR CULTURED, WHETHER OR
NOT WORKED OR GRADED BUT NOT STRUNG,
MOUNTED OR SET; PEARLS, NATURAL OR
CULTURED,TEMPORARILYSTRUNGFORCONVENIENCE OF TRANSPORT:

7101.10.00-Natural pearls

7101.2-Cultured pearls:

7101.21.00--Unworked

0.0%

A

7101.22.00--Worked

0.0%

A

7102

DIAMONDS, WHETHER OR NOT WORKED, BUT NOT
MOUNTED OR SET:

7102.10.00-Unsorted

0.0%

A

7102.2-Industrial:--Unworked orbruted--Other

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

7102.21.00
7102.29.00
7102.37102.31.00
7102.39.00

7103

simply-Non-industrial:--Unworked or simply
bruted--Other

sawn,

sawn,

cleavedcleavedoror

PRECIOUS STONES (OTHER THAN DIAMONDS)
AND SEMI-PRECIOUS STONES, WHETHER OR NOT
WORKED OR GRADED BUT NOT STRUNG, MOUNTEDOR SET; UNGRADED PRECIOUS STONES (OTHER
THAN DIAMONDS) AND SEMI-PRECIOUS STONES,TEMPORARILY STRUNG FOR CONVENIENCE OF
TRANSPORT:

7103.9-Unworked or simply
shaped-Otherwise worked:

7103.91.00--Rubies, sapphires and emeralds

0.0%

A

7103.99.00--Other

0.0%

A

7104

SYNTHETIC OR RECONSTRUCTED PRECIOUS OR
SEMI-PRECIOUS STONES, WHETHER OR NOT
WORKED OR GRADED BUT NOT STRUNG, MOUNTEDORSET;UNGRADEDSYNTHETICORRECONSTRUCTED PRECIOUS OR SEMI-PRECIOUS
STONES,TEMPORARILYSTRUNGFORCONVENIENCE OF TRANSPORT:
0.0%

A

0.0%

A

0.0%

A

7103.10.00

7104.10.00
7104.20.00
7104.90.00-Piezo-electric quartz-Other, unworked orroughly shaped-Othersawn

orsimplyroughly

sawn

or

7105

DUST AND POWDER OF NATURAL OR SYNTHETICPRECIOUS OR SEMI-PRECIOUS STONES:

7105.10.00-Of diamonds

0.0%

A

7105.90.00-Other

0.0%

A

432

HS code(HS2012)

Description

Base Rate

Staging
Category

0.0%

A

7106

SILVER (INCLUDING SILVER PLATED WITH
GOLD OR PLATINUM), UNWROUGHT OR IN SEMIMANUFACTURED FORMS, OR IN POWDER FORM:

7106.10.00-Powder

7106.9-Other:7106.91.00--Unwrought

0.0%

A

7106.92.00--Semi-manufactured

0.0%

A

7107.00.00

BASE METALS CLAD
WITH
SILVER, NOTFURTHER WORKED THAN SEMI-MANUFACTURED

0.0%

A

7108

GOLD
(INCLUDINGGOLD
PLATEDWITH
PLATINUM)
UNWROUGHTORINSEMIMANUFACTURED FORMS, OR IN POWDER FORM:

7108.1-Non-monetary:

7108.11.00--Powder0.0%

A

7108.12.00--Other unwrought forms

0.0%

A

7108.13.00--Other semi-manufactured forms

0.0%

A

7108.20.00-Monetary
BASE METALS OR SILVER, CLAD WITH GOLD,NOTFURTHER
WORKEDTHAN
SEMIMANUFACTURED

0.0%

A

0.0%

A

7109.00.00
7110

PLATINUM,
UNWROUGHTORINSEMIMANUFACTURED FORMS, OR IN POWDER FORM:

7110.1-Platinum:

7110.11.00--Unwrought or in powder form

0.0%

A

7110.19.00--Other0.0%

A7110.2-Palladium:7110.21.00--Unwrought or in powder form

0.0%

A

7110.29.00--Other0.0%

A7110.3-Rhodium:

7110.31.00--Unwrought or in powder form

0.0%

A

7110.39.00--Other0.0%

A7110.4-Iridium, osmium and ruthenium:

7110.41.00--Unwrought or in powder form

0.0%

A

7110.49.00--Other
BASE METALS, SILVER OR GOLD, CLAD WITH
PLATINUM, NOT FURTHER WORKED THAN SEMIMANUFACTURED

0.0%

A

0.0%

A

0.0%

A

0.0%

A

7111.00.00

7112

7112.30.00
7112.97112.91.00

WASTE AND SCRAP OF PRECIOUS METAL OR OF
METAL CLAD WITH PRECIOUS METAL; OTHERWASTE AND SCRAP CONTAINING PRECIOUS
METAL OR PRECIOUS METAL COMPOUNDS, OF A
KIND USED PRINCIPALLY FOR THE RECOVERYOF PRECIOUS METAL:-Ashcontaining
preciousmetalor
precious metal compounds-Other:--Of gold, including metal clad withgold but excluding sweepings containing
other precious metals433

HS code(HS2012)7112.92.00
7112.99.00

Description--Of platinum, including metal clad withplatinumbut
excludingsweepings
containing other precious metals--Other

Base Rate

Staging
Category

0.0%

A

0.0%

A

7113

ARTICLES OF JEWELLERY AND PARTS THEREOF,
OF PRECIOUS METAL OR OF METAL CLAD WITH
PRECIOUS METAL:

7113.1-Of precious metal whether or not plated
or clad with precious metal:

7113.11.00--Of silver, whether or not plated orclad with other precious metal

5.0%

B

7113.19.00--Of other precious metal, whether or
not plated or clad with precious metal

5.0%

B

7113.20.00-Of base metal clad with precious metal

5.0%

B

7114

ARTICLES OF GOLDSMITHS' OR SILVERSMITHS'
WARES AND PARTS THEREOF, OF PRECIOUS
METAL OR OF METAL CLAD WITH PRECIOUS
METAL:

7114.1-Of precious metal whether or not plated
or clad with precious metal:

7114.11.00--Of silver, whether or not plated orclad with other precious metal

5.0%

B

7114.19.00--Of other precious metal, whether or
not plated or clad with precious metal

5.0%

B

7114.20.00-Of base metal clad with precious metal

5.0%

B

7115

OTHER ARTICLES OF PRECIOUS METAL OR OF
METAL CLAD WITH PRECIOUS METAL:
0.0%

A

0.0%

A

7115.10.00
7115.90.00-Catalysts in the form of wire cloth or
grill, of platinum-Other7116

ARTICLES OF NATURAL OR CULTURED PEARLS,
PRECIOUSOR
SEMI-PRECIOUS
STONES(NATURAL, SYNTHETIC OR RECONSTRUCTED):

7116.10.00-Of natural or cultured pearls

5.0%

B

7116.20.00-Of precious or semi-precious stones(natural, synthetic or reconstructed)

5.0%

B

7117.11.00

IMITATION JEWELLERY:-Of base metal, whether or not platedwith precious metal:--Cuff-links and studs

5.0%

B

7117.19.00--Other

5.0%

B

7117.90.00-Other

5.0%

B

7118

0.0%

A

7118.90.00

COIN:-Coin (other than gold coin), not being
legal tender-Other

0.0%

A

72

IRON AND STEEL

7201

PIG IRON AND SPIEGELEISEN IN
BLOCKS OR OTHER PRIMARY FORMS:

7117
7117.17118.10.00

434

PIGS,

HS code(HS2012)

Description

Base Rate

Staging
Category

7201.10.00-Non-alloy pig iron containing by weight
0.5% or less of phosphorus

5.0%

B

7201.20.00-Non-alloy pig iron containing by weight
more than 0.5% of phosphorus

5.0%

B

7201.50.00-Alloy pig iron; spiegeleisen

0.0%

A

7202

FERRO-ALLOYS:

7202.1-Ferro-manganese:--Containing by weight more than 2% ofcarbon--Other

0.0%

A

0.0%

A

0.0%

A

7202.29.00-Ferro-silicon:--Containing by weight more than 55% ofsilicon--Other0.0%

A

7202.30.00-Ferro-silico-manganese

0.0%

A

7202.40.0%

A7202.49.00-Ferro-chromium:--Containing by weight more than 4% ofcarbon--Other0.0%

A

7202.50.00-Ferro-silico-chromium

0.0%

A

7202.60.00-Ferro-nickel

0.0%

A

7202.70.00

0.0%

A

0.0%

A

0.0%

A

7202.92.00-Ferro-molybdenum-Ferro-tungsten
tungsten-Other:--Ferro-titanium
titanium--Ferro-vanadium

0.0%

A

7202.93.00--Ferro-niobium

0.0%

A

7202.99.00--Other

0.0%

A

7203

FERROUS PRODUCTS OBTAINED BY DIRECT
REDUCTION OF IRON ORE AND OTHER SPONGYFERROUS PRODUCTS, IN LUMPS, PELLETS OR
SIMILAR FORMS; IRON HAVING A MINIMUMPURITY BY WEIGHT OF 99.94%, IN LUMPS,PELLETS OR SIMILAR FORMS:
0.0%

A

0.0%

A

0.0%

A

7202.11.00
7202.19.00
7202.27202.21.00

7202.41.00

7202.80.00
7202.97202.91.00

7203.10.00
7203.90.00

andferro-silico-andferro-silico--Ferrous products obtained
reduction of iron ore-Otherbydirect

7204

FERROUS WASTE AND SCRAP; REMELTING SCRAPINGOTS OF IRON OR STEEL:

7204.10.00-Waste and scrap of cast iron

7204.2-Waste and scrap of alloy steel:

7204.21.00--Of stainless steel

0.0%

A

7204.29.00--Other0.0%

A

7204.30.00-Waste and scrap of tinned iron or steel

0.0%

A

7204.4-Other waste and scrap:--Turnings,
shavings,
chips,
milling
waste, sawdust, filings, trimmings andstampings, whether or not in bundles--Other

0.0%

A

0.0%

A

7204.41.00
7204.49.00

435

HS code(HS2012)7204.50.00

Description

5.0%

Staging
Category
B

0.0%

A

Base Rate-Remelting scrap ingots

7205

GRANULES AND POWDERS, OFSPIEGELEISEN, IRON OR STEEL:

7205.10.00-Granules

7205.2-Powders:

7205.21.00--Of alloy steel

0.0%

A

7205.29.00

0.0%

A

7206.10.00--Other
IRON AND NON-ALLOY STEEL IN INGOTS OR
OTHER PRIMARY FORMS (EXCLUDING IRON OF
7203):-Ingots0.0%

A

7206.90.00-Other

5.0%

B

7207

SEMI-FINISHED PRODUCTS OF IRON OR NONALLOY STEEL:

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

D

5.0%

D

5.0%

B

5.0%

B

5.0%

D

7206

7207.17207.11.00
7207.12.00
7207.19.00
7207.20.00

7208

7208.10.00
7208.27208.25.00
7208.26.00
7208.27.00
7208.37208.36.00
7208.37.00
7208.38.00
7208.39.00
7208.40.00

PIG

IRON,

-Containing by weight less than 0.25% ofcarbon:--Of
rectangular(including
square)cross-section, the width measuring lessthan twice the thickness--Other, of rectangular (other thansquare) cross-section--Other-Containing by weight 0.25% or more ofcarbonFLAT-ROLLED PRODUCTS OF IRON OR NONALLOY STEEL, OF A WIDTH OF 600 MM OR
MORE, HOT-ROLLED, NOT CLAD, PLATED OR
COATED:-In coils, not further worked than hotrolled, with patterns in relief-Other, in coils, not further worked
than hot-rolled, pickled:--Of a thickness of 4.75 mm or more--Of a thickness of 3 mm or more but
less than 4.75 mm--Of a thickness of less than 3 mm
-Other, in coils, not further worked
than hot-rolled:--Of a thickness exceeding 10 mm--Of a thickness of 4.75 mm or more but
not exceeding 10 mm--Of a thickness of 3 mm or more but
less than 4.75 mm--Of a thickness of less than 3 mm
-Not in coils, not further worked thanhot-rolled, with patterns in relief

7208.54.00-Other, not in coils, not further worked
than hot-rolled:--Of a thickness exceeding 10 mm--Of a thickness of 4.75 mm or more but
not exceeding 10 mm--Of a thickness of 3 mm or more but
less than 4.75 mm--Of a thickness of less than 3 mm

7208.90.00-Other7208.57208.51.00
7208.52.00
7208.53.00

436

HS code(HS2012)

Description

Base Rate

Staging
Category

5.0%

D

5.0%

D

5.0%

D

5.0%

D

5.0%

D

5.0%

D

5.0%

D

5.0%

D

5.0%

D

7209.28.00

FLAT-ROLLED PRODUCTS OF IRON OR NONALLOY STEEL, OF A WIDTH OF 600 MM OR
MORE, COLD-ROLLED (COLD-REDUCED), NOT
CLAD, PLATED OR COATED:-In coils, not further worked than coldrolled (cold-reduced):--Of a thickness of 3 mm or more--Of a thickness exceeding 1 mm but lessthan 3 mm--Of a thickness of 0.5 mm or more but
not exceeding 1 mm--Of a thickness of less than 0.5 mm-Not in coils, not further worked thancold-rolled (cold-reduced):--Of a thickness of 3 mm or more--Of a thickness exceeding 1 mm but lessthan 3 mm--Of a thickness of 0.5 mm or more but
not exceeding 1 mm--Of a thickness of less than 0.5 mm

7209.90.00-Other7210

FLAT-ROLLED PRODUCTS OF IRON OR NONALLOY STEEL, OF A WIDTH OF 600 MM OR
MORE, CLAD, PLATED OR COATED:

7210.1-Plated or coated with tin:

7210.11.00--Of a thickness of 0.5 mm or more

0.0%

A

7210.12.00

0.0%

A

0.0%

A

5.0%

D

7210.4--Of a thickness of less than 0.5 mm-Plated or coated with lead, including
terne-plate-Electrolytically plated or coated withzinc
-Otherwise plated or coated with zinc:7210.41.00--Corrugated

5.0%

D

7210.49.00--Other5.0%

D

7210.50.00-Plated or coated with chromium oxides
or with chromium and chromium oxides

5.0%

D

5.0%

D

5.0%

D

5.0%

D

5.0%

D

5.0%

B

5.0%

B

5.0%

B

7209

7209.17209.15.00
7209.16.00
7209.17.00
7209.18.00
7209.27209.25.00
7209.26.00
7209.27.00

7210.20.00
7210.30.00

7210.67210.61.00
7210.69.00
7210.70.00
7210.90.00
7211
7211.1

7211.13.00

7211.14.00
7211.19.00-Plated or coated with aluminium:--Plated or coated with aluminium-zincalloys--Other-Painted,
varnishedorcoatedwithplastics-OtherFLAT-ROLLED PRODUCTS OF IRON OR NONALLOY STEEL, OF A WIDTH OF LESS THAN 600
MM, NOT CLAD, PLATED OR COATED:-Not further worked than hot-rolled:--Rolled on four faces or in a closed
box pass, of a width exceeding 150 mm
and a thickness of not less than 4 mm,
not in coils and without patterns inrelief--Other, of a thickness of 4.75 mm or
more--Other437

HS code(HS2012)

Description

Base Rate

Staging
Category

5.0%

D

7211.29.00-Not further worked than cold-rolled(cold-reduced):--Containing by weight less than 0.25%
of carbon--Other

5.0%

D

7211.90.00-Other

5.0%

D

7212

FLAT-ROLLED PRODUCTS OF IRON OR NONALLOY STEEL, OF A WIDTH OF LESS THAN 600
MM, CLAD, PLATED OR COATED:-Plated or coated with tin-Electrolytically plated or coated withzinc
-Otherwise plated or coated with zinc
-Painted,
varnishedorcoatedwithplastics-Otherwise plated or coated

0.0%

A

5.0%

D

5.0%

D

5.0%

D

5.0%

D

5.0%

D

5.0%

B

7213.20.00

-Clad
BARS
AND
RODS,
HOT-ROLLED,IN
IRREGULARLY WOUND COILS, OF IRON OR NONALLOY STEEL:-Containing indentations, ribs, grooves
or other deformations produced during
the rolling process-Other, of free-cutting steel

5.0%

B

7213.9-Other:7213.91.00--Of circular cross-section
less than 14 mm in diameter

5.0%

B

7213.99.00--Other

5.0%

B

7214

OTHER BARS AND RODS OF IRON OR NON-ALLOYSTEEL, NOT FURTHER WORKED THAN FORGED,
HOT-ROLLED, HOT-DRAWN OR HOT-EXTRUDED,BUT
INCLUDINGTHOSETWISTEDAFTERROLLING:
5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

7211.27211.23.00

7212.10.00
7212.20.00
7212.30.00
7212.40.00
7212.50.00
7212.60.00
7213
7213.10.00

7214.10.00
7214.20.00
7214.30.00
7214.97214.91.00
7214.99.00
7215
7215.107215.10.10
7215.10.90
7215.50
7215.50.10

measuring-Forged-Containing indentations, ribs, grooves
or other deformations produced during
the rolling process or twisted after
rolling-Other, of free-cutting steel-Other:--Of rectangular (other than square)cross-section--Other
OTHER BARS AND RODS OF IRON OR NON-ALLOYSTEEL:-Of free-cutting steel, not further
workedthan
cold-formedorcoldfinished:---“Flattened
circles”
and“modifiedrectangles” as defined in Note 1(m) to
Chapter 72---Other-Other, not further worked than coldformed or cold-finished:---“Flattened
circles”
and“modifiedrectangles” as defined in Note 1(m) to
Chapter 72438

HS code(HS2012)7215.50.90---Other

5.0%

Staging
CategoryB

7215.90.00-Other

5.0%

B

7216

ANGLES, SHAPES AND SECTIONS OF IRON OR
NON-ALLOY STEEL:
5.0%

B

5.0%

B

5.0%

B

7216.31.00--T sections-U, I or H sections, not further worked
than hot-rolled, hot-drawn or extrudedof a height of 80 mm or more:--U sections

5.0%

D

7216.32.00--I sections

5.0%

D

7216.33.00

5.0%

D

5.0%

D

5.0%

B

7216.61.00--H sections-L or T sections, not further worked
than hot-rolled, hot-drawn or extruded,of a height of 80 mm or more
-Other angles, shapes and sections, notfurther worked than hot-rolled, hotdrawn or extruded-Angles,shapesandsections,
notfurther worked than cold-formed or coldfinished:--Obtained from flat-rolled products

5.0%

B

7216.69.00--Other

5.0%

B

7216.9-Other:--Cold-formed
orcold-finishedflat-rolled products--Other

5.0%

B

7216.10.00
7216.27216.21.00
7216.22.00
7216.37216.40.00
7216.50.00
7216.67216.91.00
7216.99.00

Description

Base Rate-U, I or H sections, not further worked
than hot-rolled, hot-drawn or extruded,of a height of less than 80 mm-L or T sections, not further worked
than hot-rolled, hot-drawn or extruded,of a height of less than 80 mm:--L sections

from

5.0%

B

5.0%

D

7217.20.00

WIRE OF IRON OR NON-ALLOY STEEL:-Not plated or coated, whether or notpolished-Plated or coated with zinc

5.0%

D

7217.30.00-Plated or coated with other base metals

5.0%

D

7217.90.00-OtherSTAINLESS STEEL IN INGOTS OR OTHERPRIMARY FORMS; SEMI-FINISHED PRODUCTS OFSTAINLESS STEEL:-Ingots and other primary forms

5.0%

D

5.0%

B

5.0%

B

5.0%

B

0.0%

A

5.0%

B

5.0%

B

7217
7217.10.00

7218
7218.10.00
7218.97218.91.00
7218.99.00
7219
7219.1
7219.11.00
7219.12.00
7219.13.00-Other:--Of rectangularcross-section--Other(otherthansquare)FLAT-ROLLED PRODUCTS OF STAINLESS STEEL,
OF A WIDTH OF 600 MM OR MORE:-Not further worked than hot-rolled, incoils:--Of a thickness exceeding 10 mm--Of a thickness of 4.75 mm or more but
not exceeding 10mm--Of a thickness of 3 mm or more but
less than 4.75 mm

439

HS code(HS2012)7219.14.00

Description

Base Rate
0.0%

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

7219.35.00--Of a thickness of less than 3 mm
-Not further worked than hot-rolled, notin coils:--Of a thickness exceeding 10 mm--Of a thickness of 4.75 mm or more but
not exceeding 10 mm--Of a thickness of 3 mm or more but
less than 4.75 mm--Of a thickness of less than 3 mm
-Not further worked than cold-rolled(cold-reduced):--Of a thickness of 4.75 mm or more--Of a thickness of 3 mm or more but
less than 4.75 mm--Of a thickness exceeding 1 mm but lessthan 3 mm--Of a thickness of 0.5 mm or more but
not exceeding 1 mm--Of a thickness of less than 0.5 mm

Staging
Category
A

5.0%

B

7219.90.00-Other

5.0%

B

7220

FLAT-ROLLED PRODUCTS OF STAINLESS STEEL,
OF A WIDTH OF LESS THAN 600 MM:

7220.1-Not further worked than hot-rolled:7220.11.00--Of a thickness of 4.75 mm or more

5.0%

B

7220.12.00--Of a thickness of less than 4.75 mm-Not further worked than cold-rolled(cold-reduced)-Other
BARS
AND
RODS,
HOT-ROLLED,IN
IRREGULARLY WOUND COILS, OF STAINLESSSTEELOTHER BARS AND RODS OF STAINLESS STEEL;ANGLES, SHAPES AND SECTIONS OF STAINLESSSTEEL:

5.0%

B

5.0%

B

5.0%

B

5.0%

B

7219.27219.21.00
7219.22.00
7219.23.00
7219.24.00
7219.37219.31.00
7219.32.00
7219.33.00
7219.34.00

7220.20.00
7220.90.00
7221.00.00
7222
7222.1-Bars and rods, not further worked thanhot-rolled, hot-drawn or extruded:7222.11.00--Of circular cross-section

0.0%

A

7222.19.00--Other5.0%

B

7222.20.00-Bars and rods, not further worked thancold-formed or cold-finished

5.0%

B

7222.30.00-Other bars and rods

5.0%

B

7222.40.00-Angles, shapes and sections

5.0%

B

7223.00.00

WIRE OF STAINLESS STEEL

5.0%

B

7224

OTHER ALLOY STEEL IN INGOTS OR OTHERPRIMARY FORMS; SEMI-FINISHED PRODUCTS OF
OTHER ALLOY STEEL:

7224.10.00-Ingots and other primary forms

5.0%

B

7224.90.00-Other

5.0%

B

7225

FLAT-ROLLED PRODUCTS OF OTHER ALLOYSTEEL, OF A WIDTH OF 600 MM OR MORE:

7225.1-Of silicon-electrical steel:7225.11.00--Grain-oriented

5.0%

B

440

HS code(HS2012)7225.19.00

Description

Base Rate
5.0%
5.0%

B

5.0%

B

5.0%

B

5.0%

B

7225.92.00--Other-Other, not further worked than hotrolled, in coils-Other, not further worked than hotrolled, not in coils-Other, not further worked than coldrolled (cold-reduced)-Other:--Electrolytically plated or coated withzinc--Otherwise plated or coated with zinc

Staging
Category
B

5.0%

B

7225.99.00--Other

5.0%

B

7226

FLAT-ROLLED PRODUCTS OF OTHER ALLOYSTEEL, OF A WIDTH OF LESS THAN 600 MM:

7226.1-Of silicon-electrical steel:

7226.11.00--Grain-oriented

5.0%

B

7226.19.00--Other5.0%

B7226.20.00-Of high speed steel

5.0%

B

7226.9-Other:7226.91.00--Not further worked than hot-rolled--Not further worked than cold-rolled(cold-reduced)--Other
BARS
AND
RODS,
HOT-ROLLED,IN
IRREGULARLY WOUND COILS, OF OTHER ALLOYSTEEL:-Of high speed steel

5.0%

B

5.0%

B

5.0%

B

0.0%

A

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

7225.30.00
7225.40.00
7225.50.00
7225.97225.91.00

7226.92.00
7226.99.00
7227
7227.10.00
7227.207227.20.10

7227.20.20
7227.20.90
7227.907227.90.10
7227.90.90

7228

7228.10.00
7228.207228.20.10

7228.20.2-Of silico-manganese steel:---“Flattened
circles”
and“modifiedrectangles” as defined in Note 1(m) to
Chapter 72---Goods,
NSA,
asfollows:(a)containing less than 0.35% of carbon;(b)containing
more
than
1.2%
of
manganese---Other-Other:---Goods, as follows: (a) of high alloysteel;(b)“flattened
circles”
and“modified rectangles” as defined in Note1(m) to Chapter 72---Other
OTHER BARS AND RODS OF OTHER ALLOYSTEEL; ANGLES, SHAPES AND SECTIONS, OF
OTHER ALLOY STEEL; HOLLOW DRILL BARS AND
RODS, OF ALLOY OR NON-ALLOY STEEL:-Bars and rods, of high speed steel-Bars and rods, of silico-manganese
steel:---“Flattened
circles”
and“modifiedrectangles” as defined in Note 1(m) to
Chapter 72---Goods,
NSA,
asfollows:(a)containing less than 0.35% of carbon;(b)containing
more
than
1.2%
of
manganese:441

HS code(HS2012)

Base Rate

Staging
Category

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

-Other bars and rods, not further worked
than cold-formed or cold-finished

5.0%

B

5.0%

B

7228.60.90-Other bars and rods:---Goods, as follows: (a) of high alloysteel;(b)“flattened
circles”
and“modified rectangles” as defined in Note1(m) to Chapter 72---Other5.0%

B

7228.70.00-Angles, shapes and sections

5.0%

B

7228.80.00-Hollow drill bars and rods

5.0%

B

7229

WIRE OF OTHER ALLOY STEEL:

7229.20.00-Of silico-manganese steel

5.0%

B

7229.90-Other:7229.90.10---Of high speed steel

0.0%

A

7229.90.90---Other

5.0%

B

73

ARTICLES OF IRON OR STEEL

7301

SHEET PILING OF IRON OR STEEL, WHETHEROR NOT DRILLED, PUNCHED OR MADE FROMASSEMBLEDELEMENTS;WELDED
ANGLES,SHAPES AND SECTIONS, OF IRON OR STEEL:

7301.10.00-Sheet piling

5.0%

B

7301.20.00-Angles, shapes and sections

5.0%

B

7302

RAILWAY OR TRAMWAY TRACK CONSTRUCTION
MATERIALOFIRONORSTEEL,THE
FOLLOWING: RAILS, CHECK-RAILS AND RACKRAILS, SWITCH BLADES, CROSSING FROGS,POINT RODS AND OTHER CROSSING PIECES,SLEEPERS(CROSS-TIES),FISH-PLATES,CHAIRS, CHAIR WEDGES, SOLE PLATES (BASE
PLATES), RAIL CLIPS, BEDPLATES, TIES AND
OTHER MATERIAL SPECIALISED FOR JOINTINGOR FIXING RAILS:

7302.10.00-Rails5.0%

B7302.30.00-Switch blades, crossing frogs,
rods and other crossing pieces

5.0%

B

Description

7228.20.29----Not further worked than cold-formed
or cold-finished----Other7228.20.90---Other

7228.30-Other bars and rods, not further worked
than hot-rolled, hot-drawn or extruded:7228.20.21

7228.30.10
7228.30.90
7228.407228.40.10
7228.40.90
7228.50.00
7228.60
7228.60.10---Goods, as follows: (a) of high alloysteel;(b)“flattened
circles”
and“modified rectangles” as defined in Note1(m) to Chapter 72---Other-Other bars and rods, not further worked
than forged:---Goods, as follows: (a) of high alloysteel;(b)“flattened
circles”
and“modified rectangles” as defined in Note1(m) to Chapter 72---Other

442

point

HS code(HS2012)7302.40.00-Fish-plates and sole plates

5.0%

Staging
Category
B

5.0%

B

5.0%

B

7304.11.00-OtherTUBES, PIPES AND HOLLOW PROFILES, OF
CAST IRON
TUBES,PIPES
AND
HOLLOW
PROFILES,SEAMLESS, OF IRON (OTHER THAN CAST IRON)OR STEEL:-Line pipe of a kind used for oil or gas
pipelines:--Of stainless steel

5.0%

B

7304.19.00--Other5.0%

B7304.2-Casing, tubing and drill pipe, ofkind used in drilling for oil or gas:7304.22.00--Drill pipe of stainless steel

5.0%

B

7304.23.00--Other drill pipe

5.0%

B

7304.24.00--Other, of stainless steel

5.0%

B

7304.29.00

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

7304.59.00--Other-Other, of circular cross-section, ofiron or non-alloy steel:--Cold-drawn
orcold-rolled(coldreduced)--Other-Other, of circular cross-section, of
stainless steel:--Cold-drawn
orcold-rolled(coldreduced)--Other-Other, of circular cross-section, ofother alloy steel:--Cold-drawn
orcold-rolled(coldreduced)--Other5.0%

B7304.90.00-Other

5.0%

B

7305

OTHER TUBES AND PIPES (FOR EXAMPLE,WELDED, RIVETED OR SIMILARLY CLOSED),HAVINGCIRCULARCROSS-SECTIONS,
THE
EXTERNAL DIAMETER OF WHICH EXCEEDS 406.4
MM, OF IRON OR STEEL:

7305.11.00-Line pipe of a kind used for oil or gas
pipelines:--Longitudinally submerged arc welded

5.0%

D

7305.12.00--Other, longitudinally welded

5.0%

D

7305.19.00

5.0%

D

5.0%

D

7305.3--Other-Casing of a kind used in drilling foroil or gas-Other, welded:

7305.31.00--Longitudinally welded

5.0%

D

7305.39.00--Other

5.0%

D7305.90.00-Other5.0%

D7302.90.00
7303.00.00
7304
7304.17304.37304.31.00
7304.39.00
7304.47304.41.00
7304.49.00
7304.57304.51.00

7305.17305.20.00

7306

7306.1

Description

Base Ratea

OTHER TUBES, PIPES AND HOLLOW PROFILES(FOR EXAMPLE, OPEN SEAM OR WELDED,RIVETED OR SIMILARLY CLOSED), OF IRON ORSTEEL:-Line pipe of a kind used for oil or gas
pipelines:443

HS code(HS2012)7306.11.00--Welded, of stainless steel

5.0%

Staging
Category
D

5.0%

D

7306.21.00--Other-Casing and tubing of a kind used indrilling for oil or gas:--Welded, of stainless steel

5.0%

D

7306.29.00--Other

5.0%

D

7306.30.00-Other,welded,ofcircularcrosssection, of iron or non-alloy steel

5.0%

D

5.0%

D

5.0%

D

7306.19.00
7306.2

Description

Base Rate

7306.61.00-Other,welded,ofcircularcrosssection, of stainless steel-Other,welded,ofcircularcrosssection, of other alloy steel-Other, welded, of non-circular crosssection:--Of square or rectangular cross-section

5.0%

D

7306.69.00--Of other non-circular cross-section

5.0%

D

7306.90.00

5.0%

D

7307.1-Other
TUBE OR PIPE FITTINGS (FOR EXAMPLE,
COUPLINGS, ELBOWS, SLEEVES), OF IRON ORSTEEL:-Cast fittings:

7307.11.00--Of non-malleable cast iron

5.0%

B

7307.19.00--Other

5.0%

B7307.2-Other, of stainless steel:

7307.21.00--Flanges

5.0%

B7307.22.00--Threaded elbows, bends and sleeves

5.0%

B

7307.23.00--Butt welding fittings

5.0%

B

7307.29.00--Other

5.0%

B7307.9-Other:7307.91.00--Flanges

5.0%

B7307.92.00--Threaded elbows, bends and sleeves

5.0%

B

7307.93.00--Butt welding fittings

5.0%

B

7307.99.00--Other

5.0%

B

7308

STRUCTURES(EXCLUDINGPREFABRICATEDBUILDINGS OF 9406.00.00) AND PARTS OF
STRUCTURES (FOR EXAMPLE, BRIDGES AND
BRIDGE-SECTIONS,LOCK-GATES,TOWERS,LATTICEMASTS,ROOFS,ROOFINGFRAMEWORKS, DOORS AND WINDOWS AND THEIRFRAMESAND
THRESHOLDSFORDOORS,SHUTTERS,
BALUSTRADES,PILLARSAND
COLUMNS), OF IRON OR STEEL; PLATES,
RODS, ANGLES, SHAPES, SECTIONS, TUBESAND THE LIKE, PREPARED FOR USE IN
STRUCTURES, OF IRON OR STEEL:

7308.10.00-Bridges and bridge-sections

5.0%

B

7308.20.00-Towers and lattice masts-Doors, windows and their frames andthresholds for doors-Equipment for scaffolding, shuttering,propping or pit-propping-Other

5.0%

B

5.0%

B

5.0%

B

5.0%

B

7306.40.00
7306.50.00
7306.67307

7308.30.00
7308.40.00
7308.90.00

444

HS code(HS2012)

Description

Base Rate

Staging
Category

7309.00.00

RESERVOIRS, TANKS, VATS AND SIMILARCONTAINERS FOR ANY MATERIAL (OTHER THANCOMPRESSED OR LIQUEFIED GAS), OF IRON ORSTEEL, OF A CAPACITY EXCEEDING 300 L,
WHETHER OR NOT LINED OR HEAT-INSULATED,BUT NOT FITTEDWITHMECHANICAL OR
THERMAL EQUIPMENT

5.0%

B

7310

TANKS, CASKS, DRUMS, CANS, BOXES AND
SIMILAR CONTAINERS, FOR ANY MATERIAL(OTHER THAN COMPRESSED OR LIQUEFIEDGAS), OF IRON OR STEEL, OF A CAPACITYNOT EXCEEDING 300 L, WHETHER OR NOT
LINED OR HEAT-INSULATED, BUT NOT FITTED
WITH MECHANICAL OR THERMAL EQUIPMENT:

7310.10.00-Of a capacity of 50 l or more

5.0%

B

7310.2-Of a capacity of less than 50 l:--Cans which are to be closed
soldering or crimping--Other

5.0%

B

5.0%

B

5.0%

B

7310.21.00
7310.29.00

by7311.00.00

CONTAINERS FOR COMPRESSED OR LIQUEFIEDGAS, OF IRON OR STEEL

7312

STRANDED WIRE, ROPES, CABLES, PLAITEDBANDS, SLINGS AND THE LIKE, OF IRON ORSTEEL, NOT ELECTRICALLY INSULATED:

7312.10.00-Stranded wire, ropes and cables

5.0%

B

7312.90.00-Other5.0%

B7313.00.00

BARBED WIRE OF IRON OR STEEL; TWISTEDHOOP OR SINGLE FLAT WIRE, BARBED OR NOT,
AND LOOSELY TWISTED DOUBLE WIRE, OF A
KIND USED FOR FENCING, OF IRON OR STEEL

0.0%

A

7314

CLOTH (INCLUDING ENDLESS BANDS), GRILL,NETTING AND FENCING, OF IRON OR STEEL
WIRE; EXPANDED METAL OF IRON OR STEEL:

5.0%

B

7314.17314.12.00
7314.14.00-Woven cloth:--Endlessbands
formachinery,ofstainless steel--Other woven cloth, of stainless steel

5.0%

B

--Other-Grill, netting and fencing, welded at
the intersection, of wire with a maximum
cross-sectional dimension of 3 mm ormore and having a mesh size of 100 cm2
or more-Othergrill,
nettingandfencing,
welded at the intersection:--Plated or coated with zinc

0.0%

A

0.0%

A

0.0%

A

0.0%

A

7314.41.00--Other-Othercloth,
grill,
netting
fencing:--Plated or coated with zinc

0.0%

A

7314.42.00--Coated with plastics

0.0%

A

7314.49.00--Other0.0%

A7314.19.00

7314.20.00

7314.37314.31.00
7314.39.00
7314.4445

andHS code(HS2012)7314.50.00

Description

5.0%

Staging
Category
B

Base Rate

7315.11.00-Expanded metal
CHAIN AND PARTS THEREOF,STEEL:-Articulated
link
chain
thereof:--Roller chain

5.0%

B

7315.12.00--Other chain

5.0%

B

7315.19.00--Parts5.0%

B7315.20.00-Skid chain

0.0%

A

7315.8-Other chain:7315.81.00--Stud-link

0.0%

A

7315.82.00--Other, welded link

5.0%

B

7315.89.00--Other5.0%

B7315.90.00-Other parts

5.0%

B

7316.00.00

ANCHORS, GRAPNELS AND PARTS THEREOF, OF
IRON OR STEEL

5.0%

B

7317

NAILS, TACKS, DRAWING PINS, CORRUGATEDNAILS, STAPLES (OTHER THAN THOSE OF
8305) AND SIMILAR ARTICLES, OF IRON ORSTEEL, WHETHER OR NOT WITH HEADS OF
OTHERMATERIAL,
BUT
EXCLUDING
SUCHARTICLES WITH HEADS OF COPPER:

7317.00.10---Horse-shoe nails

0.0%

A

7317.00.90---Other

5.0%

B

7318

SCREWS, BOLTS, NUTS, COACH SCREWS, SCREWHOOKS,
RIVETS,
COTTERS,
COTTER-PINS,WASHERS (INCLUDING SPRING WASHERS) AND
SIMILAR ARTICLES, OF IRON OR STEEL:

7318.1-Threaded articles:

7318.11.00--Coach screws

5.0%

B

7318.12.00--Other wood screws

5.0%

B

7318.13.00--Screw hooks and screw rings

0.0%

A

7318.14.00--Self-tapping screws

5.0%

B

7318.15.00--Other screws and bolts, whether or notwith their nuts or washers

5.0%

B

7318.16.00--Nuts5.0%

B7318.19.00--Other5.0%

B7318.2-Non-threaded articles:

7318.21.00--Spring washers and other lock washers

5.0%

B

7318.22.00--Other washers

5.0%

B

7318.23.00--Rivets

5.0%

B7318.24.00--Cotters and cotter-pins

5.0%

B

7318.29.00--Other

5.0%

B

7319

SEWING
NEEDLES,KNITTING
NEEDLES,BODKINS,
CROCHETHOOKS,EMBROIDERY
STILETTOS AND SIMILAR ARTICLES, FOR USE
IN THE HAND, OF IRON OR STEEL; SAFETYPINS AND OTHER PINS OF IRON OR STEEL,NOT ELSEWHERE SPECIFIED OR INCLUDED:

7315
7315.1

OF

446

IRON

and

OR

parts

HS code(HS2012)7319.40.00-Safety pins and other pins

0.0%

Staging
Category
A

0.0%

A

7320.10.00-OtherSPRINGS AND LEAVES FOR SPRINGS, OF IRONOR STEEL:-Leaf-springs and leaves therefor

5.0%

C

7320.20.00-Helical springs

5.0%

C

7320.90.00-Other

5.0%

D

7321

STOVES,
RANGES,GRATES,COOKERS(INCLUDING THOSE WITH SUBSIDIARY BOILERSFORCENTRALHEATING),
BARBECUES,
BRAZIERS, GAS-RINGS, PLATE WARMERS AND
SIMILARNON-ELECTRICDOMESTICAPPLIANCES, AND PARTS THEREOF, OF IRONOR STEEL:

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

7319.90.00
7320

7321.17321.11.00
7321.12.00
7321.19.00
7321.87321.81.00
7321.82.00
7321.89.00
7321.90.00

Description

Base Rate-Cooking appliances and plate warmers:--For gas fuel or for both gas and otherfuels--For liquid fuel--Other, including appliances for solid
fuel-Other appliances:--For gas fuel or for both gas and otherfuels--For liquid fuel--Other, including appliances for solid
fuel-Parts7322

RADIATORSFORCENTRALHEATING,NOTELECTRICALLY HEATED, AND PARTS THEREOF,
OF IRON OR STEEL; AIR HEATERS AND HOT
AIR DISTRIBUTORS (INCLUDING DISTRIBUTORS
WHICH CAN ALSO DISTRIBUTE FRESH OR
CONDITIONED
AIR),
NOT
ELECTRICALLYHEATED, INCORPORATING A MOTOR-DRIVEN FANOR BLOWER, AND PARTS THEREOF, OF IRON ORSTEEL:

7322.1-Radiators and parts thereof:

7322.11.00--Of cast iron

5.0%

C

7322.19.00--Other5.0%

B7322.90.00-Other

5.0%

B

7323

TABLE,KITCHEN
OR
OTHER
HOUSEHOLD
ARTICLES AND PARTS THEREOF, OF IRON ORSTEEL; IRON OR STEEL WOOL; POT SCOURERS
AND SCOURING OR POLISHING PADS, GLOVES
AND THE LIKE, OF IRON OR STEEL:
5.0%

B

7323.9-Iron or steel wool; pot scourers andscouring or polishing pads, gloves andthe like-Other:7323.91.00--Of cast iron, not enamelled

0.0%

A

7323.92.00--Of cast iron, enamelled

5.0%

B

7323.93.00--Of stainless steel--Of iron (other thansteel, enamelled--Other

5.0%

B

5.0%

B

5.0%

B

7323.10.00

7323.94.00
7323.99.00

cast

447

iron)

or

HS code(HS2012)7324

Description

Base Rate

Staging
Category

5.0%

B

SANITARY WARE AND PARTS THEREOF, OF IRONOR STEEL:

7324.2-Sinks andsteel-Baths:7324.21.00--Of cast iron, whether or not enamelled

5.0%

B

7324.29.00--Other5.0%

B7324.90.00-Other, including parts

5.0%

B

7325

OTHER CAST ARTICLES OF IRON OR STEEL:

7325.10.00-Of non-malleable cast iron

5.0%

B

7325.9-Other:--Grinding
for mills--Other

5.0%

B

5.0%

B

5.0%

B

5.0%

D

5.0%

B

5.0%

B

5.0%

B

0.0%

A

0.0%

A

7324.10.00

7325.91.00
7325.99.00
7326

wash

balls

basins,andofsimilarstainlessarticles

7326.19.00

OTHER ARTICLES OF IRON OR STEEL:-Forged or stamped, but not further
worked:--Grinding balls and similar articles
for mills--Other

7326.20.00-Articles of iron or steel wire7326.907326.90.90-Other:---Of a kind used as
passenger motor vehicles---Other

74

COPPER AND ARTICLES THEREOF

7401.00.00

COPPER
MATTES;(PRECIPITATED COPPER)

7402.00.00

UNREFINED COPPER; COPPER
ELECTROLYTIC REFINING

7326.17326.11.00

7326.90.10

CEMENT

COPPERANODESFOR

7403.17403.11.00--Cathodes and sections of cathodes

0.0%

A

7403.12.00--Wire-bars

0.0%

A

7403.13.00--Billets

0.0%

A

7403.19.00--Other0.0%

A7403.2-Copper alloys:

7403.21.00--Copper-zinc base alloys (brass)

0.0%

A

7403.22.00

0.0%

A

0.0%

A

7404.00.00--Copper-tin base alloys (bronze)--Other copper alloys (other than masteralloys of 7405.00.00)
COPPER WASTE AND SCRAP

0.0%

A

7405.00.00

MASTER ALLOYS OF COPPER

0.0%

A

7406

COPPER POWDERS AND FLAKES:

7406.10.00-Powders of non-lamellar structure

0.0%

A

7406.20.00-Powders of lamellar structure; flakes

0.0%

A

7407

COPPER BARS, RODS AND PROFILES:

7407.10.00-Of refined copper

5.0%

B

7407.2-Of copper alloys:

7403.29.00

COPPERin

REFINED
COPPERUNWROUGHT:-Refined copper:

7403

AND

components

448

ALLOYS,HS code(HS2012)7407.21.00--Of copper-zinc base alloys (brass)

5.0%

Staging
Category
B

7407.29.00--Other

5.0%

B

7408

COPPER WIRE:

7408.1-Of refined copper:

7408.11.00--Of which the maximum cross-sectional
dimension exceeds 6 mm

5.0%

B

7408.19.00--Other5.0%

B7408.2-Of copper alloys:

7408.21.00--Of copper-zinc base alloys (brass)--Of copper-nickel base alloys (cupronickel)orcopper-nickel-zincbasealloys (nickel silver)--Other

5.0%

B

5.0%

B

5.0%

B

7408.22.00
7408.29.00

Description

Base Rate

7409

COPPER PLATES, SHEETS AND STRIP, OF A
THICKNESS EXCEEDING 0.15 MM:

7409.1-Of refined copper:

7409.11.00--In coils

5.0%

B

7409.19.00--Other5.0%

B7409.2-Of copper-zinc base alloys (brass):

7409.21.00--In coils

5.0%

B

7409.29.00--Other5.0%

B7409.3-Of copper-tin base alloys (bronze):

7409.31.00--In coils

5.0%

B

7409.39.00--Other-Of copper-nickel base alloys (cupronickel)orcopper-nickel-zincbasealloys (nickel silver)-Of other copper alloys

5.0%

B

5.0%

B

5.0%

B

7409.40.00
7409.90.00

7410

COPPER FOIL (WHETHER OR NOT PRINTED OR
BACKED WITH PAPER, PAPERBOARD, PLASTICS
OR SIMILAR BACKING MATERIALS) OF A
THICKNESS (EXCLUDING ANY BACKING) NOT
EXCEEDING 0.15 mm:

7410.1-Not backed:

7410.11.00--Of refined copper

5.0%

B

7410.12.00--Of copper alloys

5.0%

B

7410.2-Backed:7410.21.00--Of refined copper

5.0%

B

7410.22.00--Of copper alloys

5.0%

B

7411

COPPER TUBES AND PIPES:

7411.10.00-Of refined copper

5.0%

D

7411.2-Of copper alloys:

7411.21.00--Of copper-zinc base alloys (brass)--Of copper-nickel base alloys (cupronickel)orcopper-nickel
zinc
base
alloys (nickel silver)--Other

5.0%

B

5.0%

B

5.0%

B

7411.22.00
7411.29.00
7412

COPPER TUBE OR
PIPE
FITTINGS (FOREXAMPLE, COUPLINGS, ELBOWS, SLEEVES):449

HS code(HS2012)7412.10.00
7412.20.00
7413.00.00

7415-Of refined copper

5.0%

Staging
CategoryB-Of copper alloys
STRANDED WIRE, CABLES, PLAITED BANDS AND
THE LIKE, OF COPPER, NOT ELECTRICALLYINSULATED

5.0%

B

5.0%

B

5.0%

B

Description

Base Rate

NAILS, TACKS, DRAWING PINS, STAPLES(OTHER THAN THOSE OF 8305) AND SIMILAR
ARTICLES, OF COPPER OR OF IRON OR STEEL
WITH HEADS OF COPPER; SCREWS, BOLTS,
NUTS, SCREW HOOKS, RIVETS, COTTERS,COTTER-PINS, WASHERS (INCLUDING SPRINGWASHERS)AND
SIMILAR
ARTICLES,OF
COPPER:

7415.2-Nails and tacks, drawing pins, staples
and similar articles-Other articles, not threaded:

7415.21.00--Washers (including spring washers)

5.0%

B

7415.29.00--Other5.0%

B7415.3-Other threaded articles:

7415.33.00--Screws; bolts and nuts

5.0%

B

7415.39.00--Other

5.0%

B

7418

TABLE,KITCHEN
OR
OTHER
HOUSEHOLD
ARTICLES AND PARTS THEREOF, OF COPPER;
POT SCOURERS AND SCOURING OR POLISHING
PADS, GLOVES AND THE LIKE, OF COPPER;SANITARY WARE AND PARTS THEREOF, OF
COPPER:

5.0%

B

5.0%

B

7415.10.00

7418.20.00-Table,kitchenorotherhouseholdarticles and parts thereof; pot scourers
and scouring or polishing pads, gloves
and the like
-Sanitary ware and parts thereof

7419

OTHER ARTICLES OF COPPER:

7419.10.00-Chain and parts thereof

0.0%

A

7419.9-Other:--Cast, moulded, stamped or forged, but
not further worked--Other

5.0%

B

5.0%

B

0.0%

A

0.0%

A

7502

NICKEL AND ARTICLES THEREOF
NICKEL MATTES, NICKEL OXIDE SINTERS AND
OTHER INTERMEDIATE PRODUCTS OF NICKELMETALLURGY:-Nickel mattes-Nickeloxidesintersandotherintermediate
productsofnickelmetallurgy
UNWROUGHT NICKEL:

7502.10.00-Nickel, not alloyed

0.0%

A

7502.20.00-Nickel alloys

0.0%

A

7503.00.00

NICKEL WASTE AND SCRAP

0.0%

A

7504.00.00

NICKEL POWDERS AND FLAKES

0.0%

A

7505

NICKEL BARS, RODS, PROFILES AND WIRE:

7505.1-Bars, rods and profiles:

7505.11.00--Of nickel, not alloyed

0.0%

A

7418.10.00

7419.91.00
7419.99.00
75
7501
7501.10.00
7501.20.00

450

HS code(HS2012)7505.12.00

0.0%

Staging
Category
A--Of nickel alloys

7505.2-Wire:

7505.21.00
7505.22.00--Of nickel, not alloyed

0.0%

A

--Of nickel alloys

0.0%

A

7506

NICKEL PLATES, SHEETS, STRIP AND FOIL:

7506.10.00
7506.20.00-Of nickel, not alloyed

0.0%

A

0.0%

A

7507.1-Of nickel alloys
NICKEL TUBES, PIPES AND TUBE OR PIPE
FITTINGS(FOR
EXAMPLE,COUPLINGS,ELBOWS, SLEEVES):-Tubes and pipes:

7507.11.00--Of nickel, not alloyed

0.0%

A

7507.12.00--Of nickel alloys

0.0%

A

7507.20.00-Tube or pipe fittings

5.0%

B

7508

0.0%

A

7508.90.00

OTHER ARTICLES OF NICKEL:-Cloth, grill and netting,wire-Other

0.0%

A

76

ALUMINIUM AND ARTICLES THEREOF

7601

UNWROUGHT ALUMINIUM:

7601.10.00-Aluminium, not alloyed

0.0%

A

7601.20.00-Aluminium alloys

0.0%

A

7602.00.00

ALUMINIUM WASTE AND SCRAP

0.0%

A

7603

ALUMINIUM POWDERS AND FLAKES:

7603.10.00-Powders of non-lamellar structure

0.0%

A

7603.20.00-Powders of lamellar structure; flakes

0.0%

A

7604

ALUMINIUM BARS, RODS AND PROFILES:

7604.10.00-Of aluminium, not alloyed

5.0%

B

7604.2-Of aluminium alloys:

7604.21.00--Hollow profiles

5.0%

B

7604.29.00--Other

5.0%

B

7605

ALUMINIUM WIRE:

7605.1-Of aluminium, not alloyed:

7605.11.00--Of which the maximum cross-sectional
dimension exceeds 7 mm

5.0%

B

7605.19.00--Other5.0%

B7605.2-Of aluminium alloys:

7605.21.00--Of which the maximum cross-sectional
dimension exceeds 7 mm

5.0%

B

7605.29.00--Other

5.0%

B

7606

ALUMINIUM PLATES, SHEETS AND STRIP, OF A
THICKNESS EXCEEDING 0.2 MM:

7606.1-Rectangular (including square):7606.11.00--Of aluminium, not alloyed

5.0%

B

7606.12.00--Of aluminium alloys

5.0%

B

7606.9-Other:7606.91.00--Of aluminium, not alloyed

5.0%

B

7507

7508.10.00

Description

451

Base RateofnickelHS code(HS2012)7606.92.00

Description

5.0%

Staging
Category
B

Base Rate--Of aluminium alloys

7607

ALUMINIUM FOIL (WHETHER OR NOT PRINTEDOR
BACKED
WITH
PAPER,
PAPERBOARD,
PLASTICS OR SIMILAR BACKING MATERIALS)
OF A THICKNESS (EXCLUDING ANY BACKING)NOT EXCEEDING 0.2 MM:

7607.1-Not backed:

7607.11.00--Rolled but not further worked

5.0%

B

7607.19.00--Other5.0%

B7607.20.00-Backed

5.0%

B

7608

ALUMINIUM TUBES AND PIPES:

7608.10.00-Of aluminium, not alloyed

5.0%

B

7608.20.00-Of aluminium alloys

5.0%

B

7609.00.00

ALUMINIUM TUBE OR PIPE FITTINGS (FOREXAMPLE, COUPLINGS, ELBOWS, SLEEVES)

5.0%

B

7610

ALUMINIUM
STRUCTURES(EXCLUDINGPREFABRICATED BUILDINGS OF 9406.00.00)
AND PARTS OF STRUCTURES (FOR EXAMPLE,
BRIDGESAND
BRIDGE-SECTIONS,TOWERS,LATTICEMASTS,ROOFS,ROOFINGFRAMEWORKS, DOORS AND WINDOWS AND THEIRFRAMESAND
THRESHOLDSFORDOORS,
BALUSTRADES,PILLARSAND
COLUMNS);ALUMINIUM PLATES, RODS, PROFILES, TUBESAND THE LIKE, PREPARED FOR USE IN
STRUCTURES:
5.0%

B

5.0%

B

5.0%

B

7610.10.00
7610.90.00-Doors, windows andthresholds for doors-Othertheirframesand7611.00.00

ALUMINIUM RESERVOIRS, TANKS, VATS AND
SIMILAR CONTAINERS, FOR ANY MATERIAL(OTHER THAN COMPRESSED OR LIQUEFIEDGAS), OF A CAPACITY EXCEEDING 300 L,
WHETHER OR NOT LINED OR HEAT-INSULATED,BUT NOT FITTEDWITHMECHANICAL OR
THERMAL EQUIPMENT

7612

ALUMINIUM CASKS, DRUMS, CANS, BOXES AND
SIMILAR CONTAINERS (INCLUDING RIGID OR
COLLAPSIBLE TUBULAR CONTAINERS), FOR ANY
MATERIAL(OTHERTHAN
COMPRESSEDOR
LIQUEFIED GAS), OFA
CAPACITY NOTEXCEEDING 300 L, WHETHER OR NOT LINED OR
HEAT-INSULATED, BUT NOT FITTED WITH
MECHANICAL OR THERMAL EQUIPMENT:7612.10.00-Collapsible tubular containers

0.0%

A

7612.90.00-Other5.0%

B7613.00.00

ALUMINIUM CONTAINERS FOR COMPRESSED OR
LIQUEFIED GAS

5.0%

B

7614.10.00

STRANDED WIRE, CABLES, PLAITED BANDS AND
THE LIKE, OF ALUMINIUM, NOT ELECTRICALLYINSULATED:-With steel core

5.0%

B

7614.90.00-Other

5.0%

B

7614

452

HS code(HS2012)7615

Description

Base Rate

Staging
Category

5.0%

B

5.0%

B

TABLE,KITCHEN
OR
OTHER
HOUSEHOLD
ARTICLESAND
PARTS
THEREOF,OF
ALUMINIUM; POT SCOURERS AND SCOURING OR
POLISHING PADS, GLOVES AND THE LIKE, OF
ALUMINIUM;SANITARY
WARE
AND
PARTS
THEREOF, OF ALUMINIUM:

7615.20.00-Table,kitchenorotherhouseholdarticles and parts thereof; pot scourers
and scouring or polishing pads, gloves
and the like
-Sanitary ware and parts thereof

7616

OTHER ARTICLES OF ALUMINIUM:

7616.10.00-Nails, tacks, staples (other than thoseof 8305), screws, bolts, nuts, screw
hooks,
rivets,cotters,
cotter-pins,
washers and similar articles

5.0%

B

5.0%

B

7616.99.00-Other:--Cloth, grill, netting and fencing, ofaluminium wire--Other

5.0%

B

78

LEAD AND ARTICLES THEREOF

7801

UNWROUGHT LEAD:

7801.10.00-Refined lead

0.0%

A

7801.90.0%

A7801.99.00-Other:--Containing by weight antimony as theprincipal other element--Other0.0%

A

7802.00.00

LEAD WASTE AND SCRAP

0.0%

A

7804

LEAD PLATES, SHEETS, STRIP
LEAD POWDERS AND FLAKES:

0.0%

A

7804.19.00-Plates, sheets, strip and foil:--Sheets, strip and foil of a thickness(excluding any backing) not exceeding
0.2 mm--Other0.0%

A7804.20.00-Powders and flakes

0.0%

A

7806

OTHER ARTICLES OF LEAD:

7806.00.10---Goods, as follows: (a) lead bars,
rods, profiles and wire; (b) lead tubes,
pipes and tube or pipe fittings (forexample, couplings, elbows, sleeves)

0.0%

A

7806.00.90---Other

5.0%

B

79

ZINC AND ARTICLES THEREOF

7901

UNWROUGHT ZINC:

7901.1

0.0%

A

0.0%

A

7901.20.00-Zinc, not alloyed:--Containing by weight 99.99% or more ofzinc--Containing by weight less than 99.99%
of zinc-Zinc alloys

0.0%

A

7902.00.00

ZINC WASTE AND SCRAP

0.0%

A

7903

ZINC DUST, POWDERS AND FLAKES:

7903.10.00-Zinc dust

0.0%

A

7615.10.00

7616.97616.91.00

7801.91.00

7804.17804.11.00

7901.11.00
7901.12.00

453

AND

FOIL;

HS code(HS2012)7903.90.00-Other0.0%

Staging
Category
A

7904.00.00

ZINC BARS, RODS, PROFILES AND WIRE

0.0%

A

7905.00.00

ZINC PLATES, SHEETS, STRIP AND FOIL

0.0%

A

7907

0.0%

A

7907.00.90

OTHER ARTICLES OF ZINC:---Zinc tubes, pipes and tube or pipe
fittings(forexample,couplings,
elbows, sleeves)---Other

5.0%

B

80

TIN AND ARTICLES THEREOF

8001

UNWROUGHT TIN:

8001.10.00-Tin, not alloyed

0.0%

A

8001.20.00-Tin alloys

0.0%

A

8002.00.00

TIN WASTE AND SCRAP

0.0%

A

8003.00.00

TIN BARS, RODS, PROFILES AND WIRE

0.0%

A

8007.00.00

OTHER ARTICLES OF TIN
OTHER BASE METALS; CERMETS;
THEREOF

0.0%

A

0.0%

A

7907.00.10

81

Description

Base Rate

ARTICLES

8101

TUNGSTEN (WOLFRAM) AND ARTICLES THEREOF,
INCLUDING WASTE AND SCRAP:

8101.10.00-Powders

8101.9-Other:8101.94.00--Unwrought tungsten, including bars androds obtained simply by sintering

0.0%

A

8101.96.00--Wire0.0%

A8101.97.00--Waste and scrap

0.0%

A

8101.99.00--Other

0.0%

A

8102

MOLYBDENUM
AND
ARTICLESINCLUDING WASTE AND SCRAP:

8102.10.00-Powders

0.0%

A

8102.9-Other:8102.94.00--Unwrought molybdenum, including bars
and rods obtained simply by sintering

0.0%

A

0.0%

A

0.0%

A

THEREOF,

8102.96.00--Bars and rods,
other than thoseobtained simply by sintering, profiles,
plates, sheets, strip and foil--Wire8102.97.00--Waste and scrap

0.0%

A

8102.99.00--Other

0.0%

A

8103

TANTALUM AND ARTICLES THEREOF, INCLUDINGWASTE AND SCRAP:
0.0%

A

0.0%

A

0.0%

A

0.0%

A

8102.95.00

8103.30.00-Unwrought tantalum, including bars androds
obtained
simplybysintering;
powders-Waste and scrap

8103.90.00-Other

8104

MAGNESIUM
AND
ARTICLESINCLUDING WASTE AND SCRAP:

8103.20.00

8104.18104.11.00

THEREOF,-Unwrought magnesium:--Containing at least 99.8% by weight ofmagnesium454

HS code(HS2012)8104.19.00--Other

0.0%

Staging
CategoryA

8104.20.00-Waste and scrap

0.0%

A

8104.30.00-Raspings, turnings and granules, gradedaccording to size; powders

0.0%

A

8104.90.00-Other

0.0%

A

0.0%

A

Description

Base Rate

8105.30.00

COBALT MATTES AND OTHER INTERMEDIATEPRODUCTS OF COBALT METALLURGY; COBALTAND ARTICLES THEREOF, INCLUDING WASTE
AND SCRAP:-Cobalt mattes and other intermediate
products of cobalt metallurgy; unwrought
cobalt; powders-Waste and scrap

0.0%

A

8105.90.00-Other0.0%

A8106.00.00

BISMUTH AND ARTICLES THEREOF, INCLUDINGWASTE AND SCRAP

0.0%

A

8107

CADMIUM AND ARTICLES THEREOF, INCLUDINGWASTE AND SCRAP:

8107.20.00-Unwrought cadmium; powders

0.0%

A

8107.30.00-Waste and scrap

0.0%

A

8107.90.00-Other

0.0%

A

8108

TITANIUM AND ARTICLES THEREOF, INCLUDINGWASTE AND SCRAP:

8108.20.00-Unwrought titanium; powders

0.0%

A

8108.30.00-Waste and scrap

0.0%

A

8108.90.00-Other

0.0%

A

8109

ZIRCONIUM
AND
ARTICLESINCLUDING WASTE AND SCRAP:

8109.20.00-Unwrought zirconium; powders

0.0%

A

8109.30.00-Waste and scrap

0.0%

A

8109.90.00-Other

0.0%

A

8110

ANTIMONY AND ARTICLES THEREOF, INCLUDINGWASTE AND SCRAP:

8110.10.00-Unwrought antimony; powders

0.0%

A

8110.20.00-Waste and scrap

0.0%

A

8110.90.00-Other0.0%

A

8111.00.00

MANGANESE
AND
ARTICLESINCLUDING WASTE AND SCRAP

0.0%

A

8112

BERYLLIUM,
CHROMIUM,GERMANIUM,
VANADIUM,GALLIUM,
HAFNIUM,
INDIUM,NIOBIUM(COLUMBIUM),RHENIUM
AND
THALLIUM, AND ARTICLES OF THESE METALS,INCLUDING WASTE AND SCRAP:

8112.1-Beryllium:

8112.12.00--Unwrought; powders

0.0%

A

8112.13.00--Waste and scrap

0.0%

A

8112.19.00--Other0.0%

A

8112.2-Chromium:

8105

8105.20.00

455

THEREOF,THEREOF,HS code(HS2012)8112.21.00--Unwrought; powders

0.0%

Staging
CategoryA

8112.22.00--Waste and scrap

0.0%

A

8112.29.00--Other0.0%

A

8112.5-Thallium:

8112.51.00--Unwrought; powders

0.0%

A

8112.52.00--Waste and scrap

0.0%

A

8112.59.00--Other0.0%

A

8112.9-Other:8112.92.00--Unwrought; waste and scrap; powders

0.0%

A

8112.99.00--Other0.0%

A

8113.00.00

CERMETS AND ARTICLES THEREOF, INCLUDINGWASTE AND SCRAP

0.0%

A

82

TOOLS, IMPLEMENTS, CUTLERY, SPOONS ANDFORKS, OF BASE METAL; PARTS THEREOF OF
BASE METAL

8201

HAND
TOOLS,THE
FOLLOWING:SPADES,SHOVELS, MATTOCKS, PICKS, HOES, FORKS
AND RAKES; AXES, BILL HOOKS AND SIMILAR
HEWING TOOLS; SECATEURS AND PRUNERS OFANY KIND; SCYTHES, SICKLES, HAY KNIVES,HEDGE SHEARS, TIMBER WEDGES AND OTHER
TOOLS OF A KIND USED IN AGRICULTURE,
HORTICULTURE OR FORESTRY:

8201.10.00-Spades and shovels

5.0%

B

8201.30.00-Mattocks, picks, hoes and rakes-Axes, bill hooks and similar hewing
tools-Secateurs
andsimilarone-handed
pruners and shears (including poultry
shears)

5.0%

B

5.0%

B

5.0%

B

8201.40.00
8201.50.00

Description

Base Rate

8201.60.00-Hedge shears, two-handed pruning shears
and similar two-handed shears

5.0%

B

8201.90.00-Other hand tools of a kind used inagriculture, horticulture or forestry

5.0%

B

8202

HAND SAWS; BLADES FOR SAWS OF ALL KINDS(INCLUDINGSLITTING,
SLOTTING
OR
TOOTHLESS SAW BLADES):

8202.10.00-Hand saws

5.0%

B

8202.20.00

5.0%

B

8202.31.00-Band saw blades-Circular saw blades (including slitting
or slotting saw blades):--With working part of steel

5.0%

B

8202.39.00--Other, including parts

5.0%

B

8202.40.00-Chain saw blades

0.0%

A

8202.9-Other saw blades:

8202.91.00--Straight saw blades, for working metal

5.0%

B

8202.99.00--Other5.0%

B8202.3456

HS code(HS2012)

Description

Base Rate

Staging
Category

8203

FILES, RASPS, PLIERS (INCLUDING CUTTINGPLIERS),PINCERS,TWEEZERS,METAL
CUTTINGSHEARS,
PIPE-CUTTERS,BOLTCROPPERS,PERFORATINGPUNCHESANDSIMILAR HAND TOOLS:

8203.10.00-Files, rasps and similar tools

5.0%

B

8203.20.00-Pliers(including
cuttingpliers),pincers, tweezers and similar tools

5.0%

B

8203.30.00-Metal cutting shears and similar tools

5.0%

B

8203.40.00-Pipe-cutters,
bolt
croppers,
perforating punches and similar tools

5.0%

B

8204

HAND-OPERATEDSPANNERSANDWRENCHES(INCLUDING TORQUE METER WRENCHES BUT NOTINCLUDING TAP WRENCHES); INTERCHANGEABLESPANNER
SOCKETS,WITHORWITHOUTHANDLES:8204.1-Hand-operated spanners and wrenches:

8204.11.00--Non-adjustable

5.0%

B

8204.12.00--Adjustable-Interchangeable spanneror without handles

5.0%

B

5.0%

B

8204.20.00

sockets,

with

8205

HAND
TOOLS
(INCLUDINGGLAZIERS'DIAMONDS), NOT ELSEWHERE SPECIFIED OR
INCLUDED; BLOW LAMPS; VICES, CLAMPS AND
THE LIKE, OTHER THAN ACCESSORIES FOR AND
PARTS
OF,
MACHINE-TOOLS;ANVILS;PORTABLE FORGES; HAND- OR PEDAL-OPERATEDGRINDING WHEELS WITH FRAMEWORKS:

8205.10.00-Drilling, threading or tapping tools

5.0%

B

8205.20.00-Hammers and sledge hammers

5.0%

B

8205.30.00-Planes, chisels, gouges andcutting tools for working wood

5.0%

B

5.0%

B

8205.51.00-Screwdrivers-Other hand tools (including glaziers'
diamonds):--Household tools

5.0%

B

8205.59.00--Other5.0%

B8205.60.00-Blow lamps

0.0%

A

8205.70.00-Vices, clamps and the like
-Other, including sets of articles of
two or more of the foregoing subheadingsof this heading

5.0%

B

5.0%

B

5.0%

B

8205.40.00
8205.58205.90.00

similar8206.00.00

TOOLS OF TWO OR MORE OF 8202 TO 8205,
PUT UP IN SETS FOR RETAIL SALE

8207

INTERCHANGEABLE TOOLS FOR HAND TOOLS,WHETHER OR NOT POWER-OPERATED, OR FOR
MACHINE-TOOLS(FOREXAMPLE,FOR
PRESSING, STAMPING, PUNCHING, TAPPING,
THREADING, DRILLING, BORING, BROACHING,MILLING, TURNING OR SCREW DRIVING),
INCLUDING DIES FOR DRAWING OR EXTRUDINGMETAL, AND ROCK DRILLING OR EARTH BORINGTOOLS:

457

HS code(HS2012)8207.1

Base Rate

Staging
Category-Rock drilling or earth boring tools:

8207.13.00--With working part of cermets

5.0%

B

8207.19.00--Other, including parts

5.0%

B

8207.20.00

5.0%

B

5.0%

B

5.0%

B

5.0%

B

8207.60.00-Dies for drawing or extruding metal-Toolsforpressing,
stampingorpunching-Tools for tapping or threading-Tools for drilling, other than for rock
drilling-Tools for boring or broaching

5.0%

B

8207.70.00-Tools for milling

5.0%

B

8207.80.00-Tools for turning

5.0%

B

8207.90.00-Other interchangeable tools

5.0%

B

8208

KNIVES AND CUTTING BLADES, FOR MACHINESOR FOR MECHANICAL APPLIANCES:

8208.10.00-For metal working

5.0%

B

8208.20.00-For wood working

5.0%

B

8208.30.00-For kitchen appliances or for machines
used by the food industry

5.0%

B

5.0%

B

8208.40.90-For
agricultural,horticulturalorforestry machines:---Designed for use with wood chipping
machines---Other0.0%

A

8208.90.00-Other5.0%

B8209.00.00

PLATES, STICKS, TIPS AND THE LIKE FORTOOLS, UNMOUNTED, OF CERMETS

5.0%

B

8210.00.00

HAND-OPERATEDMECHANICALAPPLIANCES,WEIGHING 10 KG OR LESS, USED IN THE
PREPARATION, CONDITIONING OR SERVING OF
FOOD OR DRINK

5.0%

B

8211

KNIVES WITH CUTTING BLADES, SERRATED OR
NOT (INCLUDING PRUNING KNIVES), OTHER
THAN
KNIVESOF
8208,
AND
BLADES
THEREFOR:

8211.10.00-Sets of assorted articles

5.0%

B

8211.9-Other:8211.91.00--Table knives having fixed blades

5.0%

B

8211.925.0%

B

8211.92.90--Other knives having fixed blades:---Kitchen knives, butchers' knives andslaughtermen’s knives---Other

5.0%

B

8211.93.00--Knives having other than fixed blades

0.0%

A

8211.94--Blades:---For table knives, kitchen knives,
butchers’knivesandslaughtermen’s
knives---Other

5.0%

B

5.0%

B

5.0%

B

8207.30.00
8207.40.00
8207.50.00

8208.408208.40.10

8211.92.10

8211.94.10
8211.94.90
8211.95
8211.95.10

Description--Handles of base metal:---For table knives, kitchen knives,
butchers'
knivesandslaughtermen’s
knives458

HS code(HS2012)8211.95.90
8212
8212.10.00
8212.20.00
8212.90.00

Description---Other-Razors-Safety razor blades,
blade blanks in strips-Other parts

includingrazor

SCISSORS, TAILORS’ SHEARS AND
SHEARS, AND BLADES THEREFOR

8214

OTHER ARTICLES OF CUTLERY (FOR EXAMPLE,
HAIR CLIPPERS, BUTCHERS' OR KITCHENCLEAVERS, CHOPPERS AND MINCING KNIVES,PAPER KNIVES); MANICURE OR PEDICURE SETS
AND INSTRUMENTS (INCLUDING NAIL FILES):

8214.20.00
8214.90.00

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

5.0%

B

5.0%

B

RAZORS AND RAZOR BLADES (INCLUDING RAZORBLADE BLANKS IN STRIPS):

8213.00.00

8214.10.00

5.0%

Staging
Category
B

Base Rate

SIMILAR-Paper knives, letter openers, erasing
knives, pencil sharpeners and blades
therefor-Manicureorpedicuresets
andinstruments (including nail files)-Other8215.20.00

SPOONS, FORKS, LADLES, SKIMMERS, CAKESERVERS,FISH-KNIVES,BUTTER-KNIVES,SUGAR TONGS AND SIMILAR KITCHEN OR
TABLEWARE:-Sets of assorted articles containing atleast one article plated with precious
metal-Other sets of assorted articles

8215.9-Other:8215.91.00--Plated with precious metal

5.0%

B

8215.99.00--Other

5.0%

B

83

MISCELLANEOUS ARTICLES OF BASE METAL

8301

PADLOCKS AND LOCKS (KEY, COMBINATION OR
ELECTRICALLY OPERATED), OF BASE METAL;
CLASPSAND
FRAMESWITH
CLASPS,INCORPORATING LOCKS, OF BASE METAL; KEYS
FOR ANY OF THE FOREGOING ARTICLES, OF
BASE METAL:

8301.10.00-Padlocks

5.0%

B

8301.20.00-Locks of a kind used for motor vehicles

5.0%

D

8301.30.00-Locks of a kind used for furniture

5.0%

B

8301.40.00

5.0%

B

0.0%

A

8301.60.00-Other locks-Claspsandframesincorporating locks-Parts5.0%

D8301.70.00-Keys presented separately

5.0%

D

8215

8215.10.00

8301.50.00

with

459

clasps,HS code(HS2012)

Description

Base Rate

Staging
Category

8302

BASE
METAL
MOUNTINGS,
FITTINGSANDSIMILAR ARTICLES SUITABLE FOR FURNITURE,
DOORS,STAIRCASES,
WINDOWS,
BLINDS,
COACHWORK,SADDLERY,TRUNKS,CHESTS,
CASKETS OR THE LIKE; BASE METAL HATRACKS, HAT-PEGS, BRACKETS AND SIMILARFIXTURES; CASTORS WITH MOUNTINGS OF BASE
METAL; AUTOMATIC DOOR CLOSERS OF BASE
METAL:

8302.10.00-Hinges5.0%

D

8302.20.00-Castors

5.0%

B

8302.30.00-Other mountings, fittings and similar
articles suitable for motor vehicles

5.0%

D

8302.41.00-Other mountings, fittings and similar
articles:--Suitable for buildings

5.0%

B

8302.42.00--Other, suitable for furniture

5.0%

B

8302.49.00--Other-Hat-racks,
hat-pegs,
similar fixtures-Automatic door closers

5.0%

B

5.0%

B

5.0%

B

8303.00.00

ARMOURED OR REINFORCED SAFES, STRONGBOXES AND DOORS AND SAFE DEPOSIT LOCKERSFOR STRONG-ROOMS, CASH OR DEED BOXES AND
THE LIKE, OF BASE METAL

5.0%

B

8304.00.00

FILING CABINETS, CARD-INDEX CABINETS,
PAPER TRAYS, PAPER RESTS, PEN TRAYS,OFFICE-STAMP STANDS AND SIMILAR OFFICE
OR DESK EQUIPMENT, OF BASE METAL, OTHER
THAN OFFICE FURNITURE OF 9403

5.0%

B

8305

FITTINGSFORLOOSE-LEAF
BINDERSOR
FILES, LETTER CLIPS, LETTER CORNERS,PAPER CLIPS, INDEXING TAGS AND SIMILAR
OFFICE ARTICLES, OF BASE METAL; STAPLESIN STRIPS (FOR EXAMPLE, FOR OFFICES,UPHOLSTERY, PACKAGING), OF BASE METAL:
5.0%

B

5.0%

B

5.0%

B

5.0%

B

8302.48302.50.00
8302.60.00

brackets

8305.20.00-Fittings for loose-leaf
files-Staples in strips

8305.90.00-Other, including parts

8306

BELLS, GONGS AND THE LIKE, NON-ELECTRIC,
OF BASE METAL; STATUETTES AND OTHER
ORNAMENTS, OF BASE METAL; PHOTOGRAPH,PICTURE OR SIMILAR FRAMES, OF BASE
METAL; MIRRORS OF BASE METAL:

8306.10.00-Bells, gongs and the like

8306.2-Statuettes and other ornaments:

8306.21.00--Plated with precious metal

5.0%

B

8306.29.00--Other-Photograph, picture or similar frames;
mirrors

5.0%

B

5.0%

B

8305.10.00

8306.30.00
8307

bindersandor

FLEXIBLE TUBING OF BASE METAL, WITH OR
WITHOUT FITTINGS:460

HS code(HS2012)8307.10.00-Of iron or steel

5.0%

Staging
Category
B

8307.90.00-Of other base metal

5.0%

B

8308

CLASPS, FRAMES WITH CLASPS, BUCKLES,BUCKLE-CLASPS, HOOKS, EYES, EYELETS AND
THE LIKE, OF BASE METAL, OF A KIND USEDFOR
CLOTHING,
FOOTWEAR,AWNINGS,HANDBAGS, TRAVEL GOODS OR OTHER MADE UP
ARTICLES; TUBULAR OR BIFURCATED RIVETS,OF BASE METAL; BEADS AND SPANGLES, OF
BASE METAL:

8308.10.00-Hooks, eyes and eyelets

5.0%

B

8308.20.00-Tubular or bifurcated rivets

5.0%

B

8308.90.00-Other, including parts

5.0%

B

8309

STOPPERS, CAPS AND LIDS (INCLUDING CROWNCORKS, SCREW CAPS AND POURING STOPPERS),CAPSULES FOR BOTTLES, THREADED BUNGS,BUNG COVERS, SEALS AND OTHER PACKINGACCESSORIES, OF BASE METAL:

8309.10.00-Crown corks

5.0%

B

8309.90.00-Other5.0%

B8310.00.00

SIGN PLATES, NAME-PLATES, ADDRESS-PLATESAND SIMILAR PLATES, NUMBERS, LETTERS AND
OTHER SYMBOLS, OF BASE METAL, EXCLUDING
THOSE OF 9405

5.0%

D

8311

WIRE, RODS, TUBES, PLATES, ELECTRODESAND SIMILAR PRODUCTS, OF BASE METAL OR
OF METAL CARBIDES, COATED OR CORED WITHFLUX MATERIAL, OF A KIND USED FORSOLDERING,
BRAZING,WELDINGORDEPOSITION
OF
METAL
OR
OF
METAL
CARBIDES; WIRE AND RODS, OF AGGLOMERATEDBASE METAL POWDER,
USED FOR METALSPRAYING:
5.0%

B

5.0%

B

5.0%

B

0.0%

A

5.0%

B

0.0%

A

5.0%

B

5.0%

B

8311.10.00
8311.20.00
8311.30.00
8311.90.00

Description

Base Rate-Coated electrodes of base metal, forelectric arc-welding-Cored wire of base metal, for electricarc-welding-Coated rods and cored wire, of basemetal, for soldering, brazing or welding
by flame-Other84

NUCLEAR REACTORS, BOILERS, MACHINERY ANDMECHANICAL APPLIANCES; PARTS THEREOF

8401

NUCLEAR
REACTORS;FUELELEMENTS(CARTRIDGES),
NON-IRRADIATED,FOR
NUCLEAR
REACTORS;MACHINERYAND
APPARATUS FOR ISOTOPIC SEPARATION:

8401.10.00-Nuclear reactors

8401.20.00-Machinery and apparatus forseparation, and parts thereof

8401.30.00
8401.40.00

isotopic-Fuelelements(cartridges),
irradiated-Parts of nuclear reactors

461

non-

HS code(HS2012)

Description

Base Rate

Staging
Category

8402

STEAM OR OTHER VAPOUR GENERATING BOILERS(OTHER THAN CENTRAL HEATING HOT WATER
BOILERS CAPABLE ALSO OF PRODUCING LOWPRESSURE
STEAM);
SUPER-HEATEDWATER
BOILERS:

8402.1-Steamorboilers:8402.11.00--Watertube
boilers
with
a
steam
production exceeding 45 t per hour

5.0%

B

8402.12.00--Watertube
boilers
with
a
steam
production not exceeding 45 t per hour

5.0%

B

5.0%

B

8402.19.00
8402.20.00

othervapour--Othervapourgenerating
including hybrid boilers-Super-heated water boilers

generating

boilers,

5.0%

B

5.0%

B

8403.10.00-PartsCENTRAL HEATING BOILERS OTHER THAN THOSE
OF 8402:-Boilers

5.0%

B8403.90.00-Parts

5.0%

B

8404

AUXILIARY PLANT FOR USE WITH BOILERS OF
8402 OR 8403 (FOR EXAMPLE, ECONOMISERS,SUPER-HEATERS,SOOTREMOVERS,GASRECOVERERS); CONDENSERS FOR STEAM OR
OTHER VAPOUR POWER UNITS:
5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

0.0%

A

8402.90.00
8403

8404.10.00
8404.20.00
8404.90.00

8405-Auxiliary plant for use with boilers of8402 or 8403
-Condensers for steam or other vapour
power units-PartsPRODUCER GAS OR WATER GAS GENERATORS,WITHORWITHOUTTHEIRPURIFIERS;
ACETYLENE GAS GENERATORS AND SIMILAR
WATER PROCESS GAS GENERATORS, WITH OR
WITHOUT THEIR PURIFIERS:

8406.10.00-Producer gas or water gas generators,
withor
without
theirpurifiers;
acetylene gas generators and similarwater process gas generators, with orwithout their purifiers-PartsSTEAM
TURBINESAND
OTHER
VAPOURTURBINES:-Turbines for marine propulsion

8406.8-Other turbines:

8406.81.00--Of an output exceeding 40 MW

0.0%

A

8406.82.00--Of an output not exceeding 40 MW

0.0%

A

8406.90.00-Parts

0.0%

A

8407

SPARK-IGNITION RECIPROCATING OR ROTARYINTERNAL COMBUSTION PISTON ENGINES:

8407.10.00-Aircraft engines

0.0%

A

8407.2-Marine propulsion engines:

8407.21.00--Outboard motors

0.0%

A

8407.29.00--Other0.0%

A8405.10.00

8405.90.00
8406

462

HS code(HS2012)8407.38407.31.00

Description-Reciprocating piston engines of a kindused for the propulsion of vehicles of
Chapter 87:--Of a cylinder capacity not exceeding
50 cm38407.32.00--Ofacylindercapacity
exceeding
50 cm3 but not exceeding 250 cm38407.33--Ofacylindercapacity
exceeding
250 cm3 but not exceeding 1 000 cm3:

8407.33.10---Foruse
intheassemblyor
manufacture of passenger motor vehicles

8407.33.90
8407.34
8407.34.10---Other--Ofacylinder1 000 cm3:

capacity---Foruse
intheassemblyor
manufacture of passenger motor vehicles

8407.34.90
8407.90-Other engines:

8407.90.10---Foruse
intheassemblyor
manufacture of passenger motor vehicles

8407.90.20
8407.90.30
8407.90.90
8408
8408.10.00---Engines, NSA, of a kind used withvehicles of 8701.20.00, 8702, 8703, 8704
or 8705---Engines, NSA, having a power notexceeding 3.6 kW---Other
COMPRESSION-IGNITION INTERNAL COMBUSTIONPISTON ENGINES (DIESEL OR SEMI-DIESELENGINES):-Marine propulsion engines

8408.20-Engines
of
a
kind
used
for
the
propulsion of vehicles of Chapter 87:

8408.20.10---Foruse
intheassemblyor
manufacture of passenger motor vehicles

8408.20.20
8408.20.90
8408.90.00
8409
8409.10.00
8409.98409.91---Engines, NSA, of a kind used withvehicles of 8701.20.00, 8702, 8703, 8704
or 8705---Other-Other enginesPARTS
SUITABLEFORUSE
SOLELYOR
PRINCIPALLY WITH THE ENGINES OF 8407 OR
8408:-For aircraft engines-Other:--Suitable for use solely or principallywith spark-ignition internal combustion
piston engines:

463

Staging
Category

0.0%

A

0.0%

A

5.0%

C

0.0%

A

5.0%

D

5.0%

B

0.0%

A

5.0%

D

0.0%

A

5.0%

B

0.0%

A

0.0%

A

5.0%

D

5.0%

D

0.0%

A

0.0%

A

5.0%

B

exceeding---Engines, NSA, of a kind used withvehicles of 8701.20.00, 8702, 8703, 8704
or 8705---Other

8407.34.20

Base RateHS code(HS2012)8409.91.10

8409.91.90
8409.99

8409.99.10

8409.99.90

Description---Parts, as follows: (a) carburettors,
and parts thereof, not being suitablefor use with motorcycles; (b) piston
pins; (c) piston rings; (d) valves; (e)of engines of a kind used with vehiclesof 8701.20.00, 8702, 8703, 8704 or 8705;(f) of a kind used with engines having a
power not exceeding 4.5 kW of 8407.31.00---Other--Other:---Parts, as follows: (a) piston pins;(b) piston rings; (c) valves; (d) for
engines of a kind used with vehicles of8701.20.00, 8702, 8703, 8704 or 8705,
but
notincludingfuelinjectionequipment and parts thereof unless foruse in the assembly or manufacture ofthose vehicles---Other
WHEELS,

Staging
Category

5.0%

B

0.0%

A

5.0%

C

0.0%

A

8410

HYDRAULIC TURBINES,REGULATORS THEREFOR:

8410.1-Hydraulic turbines and water wheels:

8410.11.00

5.0%

B

5.0%

B

8410.13.00--Of a power not exceeding 1 000 kW--Of a power exceeding 1 000 kW but notexceeding 10 000 kW--Of a power exceeding 10 000 kW

5.0%

B

8410.90.00-Parts, including regulators

5.0%

B

8411

TURBO-JETS, TURBO-PROPELLERSGAS TURBINES:

8411.1-Turbo-jets:

8411.11.00--Of a thrust not exceeding 25 kN

0.0%

A

8411.12.00--Of a thrust exceeding 25 kN

0.0%

A

8411.2-Turbo-propellers:

8411.21.00--Of a power not exceeding 1 100 kW

0.0%

A

8411.22.00--Of a power exceeding 1 100 kW

0.0%

A

8411.8-Other gas turbines:

8411.81.00--Of a power not exceeding 5 000 kW

0.0%

A

8411.82.00--Of a power exceeding 5 000 kW

0.0%

A

8411.9-Parts:8411.91.00--Of turbo-jets or turbo-propellers

0.0%

A

8411.99.00--Other

0.0%

A

8412

OTHER ENGINES AND MOTORS:

8412.10.00-Reaction engines other than turbo-jets

0.0%

A

8412.2-Hydraulic power engines and motors:

8412.21.00--Linear acting (cylinders)

5.0%

B

8412.29.00--Other5.0%

B

8412.3-Pneumatic power engines and motors:

8412.31.00--Linear acting (cylinders)

5.0%

B

8412.39--Other:

8410.12.00

WATER

Base Rate

464

AND

AND

OTHER

HS code(HS2012)

Description

8412.39.90---Goods, as follows: (a) actuators forthe mechanical operation of control
valves; (b) engines operated by an
external source of compressed gas andhaving a maximum gas consumption rate
not exceeding 0.07 m3/minute---Other

8412.80.00-Other

8412.90-Parts:---For engines of 8412.10.00, 8412.39.90
or 8412.80.00---Other
PUMPS FOR LIQUIDS, WHETHER OR NOT FITTEDWITH
AMEASURING
DEVICE;LIQUIDELEVATORS:-Pumps fitted or designed to be fittedwith a measuring device:--Pumpsfordispensing
fuelorlubricants, of the type used in fillingstations or in garages--Other-Handpumps,
other
than
those
of
8413.11.00 or 8413.19.00-Fuel, lubricating or cooling medium
pumps for internal combustion piston
engines:---Pumps, as follows: (a) fuel pumps,
usedsolelyor
principallywithcompression-ignition engines; (b) oil or
petrol pumps for use in the assembly or
manufactureofenginesfor:(i)vehicles, having a power exceeding 7.46
kW,of
8701.10.00,
8701.90.11
or
8701.90.19; (ii) vehicles of 8701.30.00,
8701.90.90 or 8709.19.00---Other

8412.39.10

8412.90.10
8412.90.90
8413
8413.18413.11.00
8413.19.00
8413.20.00
8413.30

8413.30.10

8413.30.90

Base Rate

Staging
Category

5.0%

B

0.0%

A

0.0%

A

0.0%

A

5.0%

B

5.0%

B

5.0%

B

5.0%

B

0.0%

A

5.0%

C

-Concrete pumps-Otherreciprocating
positivedisplacement pumps:---Specially designed for use in theminingormetallurgicalindustries,
other than pulp pumps for use inconjunction with ore dressing machines

5.0%

B

5.0%

B

---Other-Otherrotarypositivedisplacement
pumps:---Specially designed for use in theminingormetallurgicalindustries,
other than pulp pumps for use inconjunction with ore dressing machines

5.0%

B

5.0%

B

8413.60.90---Other

5.0%

B

8413.70-Other centrifugal pumps:

8413.70.10---Specially designed for use in theminingormetallurgicalindustries,
other than pulp pumps for use inconjunction with ore dressing machines

5.0%

B

8413.70.90---Other

5.0%

B

8413.8-Other pumps, liquid elevators:

8413.81--Pumps:

8413.40.00
8413.50

8413.50.10
8413.50.90
8413.60

8413.60.10

465

HS code(HS2012)

Description

Base Rate

Staging
Category

8413.81.10---Specially designed for use in theminingormetallurgicalindustries,
other than pulp pumps for use inconjunction with ore dressing machines

5.0%

B

8413.81.90---Other

5.0%

B

8413.82.00--Liquid elevators

5.0%

B

8413.9-Parts:8413.91--Of pumps:

8413.91.10---Specially designed for use in theminingormetallurgicalindustries,
other than pulp pumps for use inconjunction with ore dressing machines

5.0%

B

8413.91.20---Of pumps of 8413.30.10

0.0%

A

8413.91.90---Other

5.0%

B

8413.92.00--Of liquid elevators

5.0%

B

8414

AIR OR VACUUM PUMPS, AIR OR OTHER GASCOMPRESSORS AND FANS; VENTILATING OR
RECYCLING HOODS INCORPORATING A FAN,WHETHER OR NOT FITTED WITH FILTERS:

8414.10.00-Vacuum pumps

5.0%

B

8414.20.00-Hand- or foot-operated air pumps-Compressors
of
a
kind
used
in
refrigerating equipment-Air compressors mounted on a wheeled
chassis for towing:---Reciprocating or rotary, having acapacity not exceeding 3 m3 of free airdelivered per minute---Reciprocating or rotary, having acapacity
exceeding
3
m3
but
not
exceeding 25 m3 of free air delivered
per minute---Other

0.0%

A

5.0%

D

5.0%

B

5.0%

B

0.0%

A

5.0%

B

5.0%

D

5.0%

B

5.0%

B

0.0%

A

8414.30.00
8414.40
8414.40.10

8414.40.20
8414.40.90
8414.58414.80.11-Fans:--Table, floor, wall, window, ceiling or
roof
fans,
with
a
self-contained
electric
motor
of
an
outputnotexceeding 125 W--Other:---Of a kind used as components inpassenger motor vehicles---Other-Hoods having a maximum horizontal side
not exceeding 120 cm-Other:---Reciprocatingorrotaryair
compressors or pumps, having a capacity3
not exceeding 3 m of free air delivered
per minute:----Aquarium aerators

8414.80.19----Other

5.0%

B

8414.80.20---Reciprocatingorrotaryair
compressors or pumps, having a capacity
exceeding 3 m3 but not exceeding 25 m3 offree air delivered per minute

5.0%

B

8414.51.00
8414.598414.59.10
8414.59.90
8414.60.00
8414.808414.80.1

466

HS code(HS2012)8414.80.30
8414.80.90

Description---Electro-mechanical tools for working
in
the
hand,
with
self-contained
electric motor, NSA---OtherBase Rate

Staging
Category

5.0%

B

0.0%

A

0.0%

A

8414.90.20-Parts:---Of goods of 8414.20.00, 8414.40.90 or
8414.80.90---Of goods of 8414.40.20 or 8414.80.20

5.0%

B

8414.90.90---Other

5.0%

B

8415

AIR CONDITIONING MACHINES, COMPRISING A
MOTOR-DRIVENFANAND
ELEMENTSFORCHANGING THE TEMPERATURE AND HUMIDITY,INCLUDING THOSE MACHINES IN WHICH THE
HUMIDITY CANNOT BE SEPARATELY REGULATED:
5.0%

B

5.0%

D

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

8417.20.00-Furnace burners for liquid fuel-Otherfurnaceburners,
includingcombination burners-Mechanicalstokers,
includingtheirmechanicalgrates,mechanicalashdischargers and similar appliances-PartsINDUSTRIAL OR LABORATORY FURNACES ANDOVENS,
INCLUDING
INCINERATORS,NONELECTRIC:-Furnaces and ovens for the roasting,melting or other heat-treatment of ores,
pyrites or of metals-Bakery ovens, including biscuit ovens

5.0%

B

8417.80.00-Other5.0%

B8417.90.00-Parts

5.0%

B

8418

REFRIGERATORS,FREEZERSANDOTHER
REFRIGERATINGORFREEZING
EQUIPMENT,ELECTRIC OR OTHER; HEAT PUMPS OTHER THAN
AIR CONDITIONING MACHINES OF 8415:

8418.10.00-Combined refrigerator-freezers,
with separate external doors

5.0%

B

8418.2-Refrigerators, household type:8418.21.00--Compression-type

5.0%

B

8414.908414.90.10

8415.83.00-Window or wall types, self-contained or“split-system”-Of a kind used for persons, in motor
vehicles-Other:--Incorporating a refrigerating unit anda valve for reversal of the cooling/heatcycle (reversible heat pumps)--Other, incorporating a refrigerating
unit--Not incorporating a refrigerating unit

8415.90.00-Parts

8416

FURNACE BURNERS FOR LIQUID FUEL, FOR
PULVERISED SOLID FUELOR FOR GAS;MECHANICALSTOKERS,INCLUDINGTHEIRMECHANICALGRATES,MECHANICALASHDISCHARGERS AND SIMILAR APPLIANCES:

8415.10.00
8415.20.00
8415.88415.81.00
8415.82.00

8416.10.00
8416.20.00
8416.30.00
8416.90.00
8417
8417.10.00

467

fittedHS code(HS2012)8418.29.00

Description

Base Rate
5.0%
5.0%

B

5.0%

B

5.0%

B

5.0%

B

8418.69.00--Other-Freezers
of
the
chest
type,
not
exceeding 800 l capacity-Freezers of the upright type, notexceeding 900 l capacity-Otherfurniture(chests,
cabinets,
display counters, show-cases and the
like)
for
storageanddisplay,
incorporating refrigerating or freezing
equipment-Otherrefrigeratingorfreezing
equipment; heat pumps:--Heat pumps other than air conditioning
machines of 8415--Other

Staging
Category
B

5.0%

B

8418.9-Parts:8418.91.00--Furniture
designedtoreceiverefrigerating or freezing equipment

5.0%

B

8418.99.00--Other

5.0%

B

8419

MACHINERY,PLANT
ORLABORATORYEQUIPMENT, WHETHER OR NOT ELECTRICALLYHEATED (EXCLUDING FURNACES, OVENS AND
OTHER EQUIPMENT OF
8514), FOR THE
TREATMENT OF MATERIALS BY A PROCESSINVOLVING A CHANGE OF TEMPERATURE SUCHAS
HEATING,COOKING,ROASTING,
DISTILLING,RECTIFYING,STERILISING,
PASTEURISING,
STEAMING,
DRYING,EVAPORATING, VAPORISING, CONDENSING OR
COOLING, OTHER THAN MACHINERY OR PLANT
OF A KIND USED FOR DOMESTIC PURPOSES;INSTANTANEOUS OR STORAGE WATER HEATERS,NON-ELECTRIC:

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

8419.39.90--For agricultural products
--For
wood,
paper
pulp,
paper
or
paperboard--Other:---Electro-mechanical tools for working
in
the
hand,
with
self-contained
electric motor---Other5.0%

B8419.40.00-Distilling or rectifying plant

5.0%

B

8419.50-Heat exchange units:---Of a kind used as components inpassenger motor vehicles---Other-Machinery for liquefying air or othergases-Other machinery, plant and equipment:--For making hot drinks or for cooking
or heating food:

5.0%

D

5.0%

B

0.0%

A

8418.30.00
8418.40.00

8418.50.00

8418.68418.61.00

8419.18419.11.00
8419.19.00
8419.20.00
8419.38419.31.00
8419.32.00
8419.398419.39.10

8419.50.10
8419.50.90
8419.60.00
8419.88419.81-Instantaneous or storage water heaters,
non-electric:--Instantaneous gas water heaters--Other-Medical,sterilisers-Dryers:

surgicalor468laboratory

HS code(HS2012)8419.81.10---Hot drink dispensing machines

5.0%

Staging
CategoryB

8419.81.90---Other5.0%

B8419.895.0%

B8419.89.90--Other:---Electro-mechanical tools for working
in
the
hand,
with
self-contained
electric motor---Other5.0%

B8419.90.00-Parts

5.0%

B

8420

CALENDERING OR OTHER ROLLING MACHINES,OTHER THAN FOR METALS OR GLASS, AND
CYLINDERS THEREFOR:

8420.10.00-Calendering or other rolling machines

0.0%

A

8420.9-Parts:8420.91.00--Cylinders

5.0%

B

8420.99.00--Other

0.0%

A

8421

CENTRIFUGES,INCLUDINGCENTRIFUGALDRYERS; FILTERING OR PURIFYING MACHINERYAND APPARATUS, FOR LIQUIDS OR GASES:

0.0%

A

8419.89.20

Description

Base Rate

8421.11.00-Centrifuges,
includingdryers:--Cream separators

8421.12.00--Clothes-dryers

5.0%

B

8421.19.00--Other-Filtering or purifying machinery
apparatus for liquids:--For filtering or purifying water:

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

C

5.0%

B

5.0%

C

5.0%

B

5.0%

B

5.0%

B

8421.18421.28421.218421.21.10
8421.21.90
8421.22.00
8421.23.00
8421.29.00
8421.38421.31.00
8421.39.00
8421.98421.91.00
8421.99.00

8422

centrifugal

and---Filtering machinery and apparatus foruse with swimming pools---Other--For filtering or purifying beverages
other than water--Oil or petrol-filters for internal
combustion engines--Other-Filtering or purifying machinery andapparatus for gases:--Intake
airfiltersforinternal
combustion engines--Other-Parts:--Of centrifuges, including centrifugal
dryers--Other
DISH WASHING MACHINES; MACHINERY FOR
CLEANING OR DRYING BOTTLES OR OTHERCONTAINERS;MACHINERYFOR
FILLING,
CLOSING, SEALING OR LABELLING BOTTLES,CANS, BOXES, BAGS OR OTHER CONTAINERS;MACHINERY FOR CAPSULING BOTTLES, JARS,TUBES AND SIMILAR CONTAINERS; OTHER
PACKING OR WRAPPING MACHINERY (INCLUDING
HEAT-SHRINK
WRAPPING
MACHINERY);MACHINERY FOR AERATING BEVERAGES:469

HS code(HS2012)8422.1

Base Rate

Staging
Category-Dish washing machines:

8422.11.00--Of the household type

5.0%

B

8422.19.00

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

8422.40.90--Other-Machineryforcleaningordryingbottles or other containers-Machineryforfilling,
closing,sealing, or labelling bottles, cans,boxes,
bags
or
other
containers;
machinery for capsuling bottles, jars,
tubes and similar containers; machinery
for aerating beverages:---Electro-mechanical tools for working
in
the
hand,
with
self-contained
electric motor---Other-Other packing or wrapping machinery(including
heat-shrink
wrapping
machinery):---Electro-mechanical tools for working
in
the
hand,
with
self-contained
electric motor---Other0.0%

A

8422.90.00-Parts

5.0%

B

8423

WEIGHING MACHINERY (EXCLUDING BALANCES
OF A SENSITIVITY OF 5 CG OR BETTER),INCLUDING WEIGHT OPERATED COUNTING ORCHECKING
MACHINES;WEIGHING
MACHINE
WEIGHTS OF ALL KINDS:

8423.10.00-Personal weighing machines,
baby scales; household scales

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

8422.20.00

8422.30

8422.30.10
8422.30.90
8422.40
8422.40.10

8423.20.00

8423.30.00
8423.88423.81.00
8423.82.00
8423.89.00

Description

including-Scales for continuous weighing of goods
on conveyors-Constant weight scales and scales fordischarging a predetermined weight ofmaterial into abagor container,
including hopper scales-Other weighing machinery:--Having a maximum weighing capacity notexceeding 30 kg--Having a maximum weighing capacity
exceeding 30 kg but not exceeding 5 000kg--Other

8423.90.00-Weighing machine weights of all kinds;
parts of weighing machinery

8424

MECHANICAL APPLIANCES (WHETHER OR NOT
HAND-OPERATED)FORPROJECTING,DISPERSINGOR
SPRAYING
LIQUIDSORPOWDERS; FIRE EXTINGUISHERS, WHETHER ORNOT CHARGED; SPRAY GUNS AND SIMILARAPPLIANCES;
STEAM
OR
SAND
BLASTING
MACHINES AND SIMILAR JET PROJECTING
MACHINES:

8424.10.00
8424.20.00
8424.30-Fire extinguishers, whether or
charged-Spray guns and similar appliances

not-Steam or sand blasting machines
similar jet projecting machines:

and

470

HS code(HS2012)

Description

8424.30.90---Electro-mechanical tools for working
in
the
hand,
with
self-contained
electric motor---Other

8424.8-Other appliances:

8424.81.00--Agricultural or horticultural

8424.89--Other:

8424.89.10---Devices for washing motor vehicle
windscreens, headlamps or windows

8424.30.10

Base Rate

Staging
Category

5.0%

B

5.0%

B

5.0%

B

5.0%

D

5.0%

B

5.0%

B

8424.89.90---Electro-mechanical tools for working
in
the
hand,
with
self-contained
electric motor---Other

8424.90-Parts:8424.90.20---Of goods of 8424.30.10

5.0%

B

8424.90.90---Other

5.0%

D

8425

PULLEY TACKLE AND HOISTS OTHER THAN SKIP
HOISTS; WINCHES AND CAPSTANS; JACKS:

8425.11.00-Pulley tackle and hoists other thanskip hoists or hoists of a kind used for
raising vehicles:--Powered by electric motor

5.0%

B

8425.19.00--Other5.0%

B8425.3-Winches; capstans:

8425.31.00--Powered by electric motor

5.0%

B

8425.39.00

5.0%

B

5.0%

B

8425.42.00--Other-Jacks; hoists of a kind used for
raising vehicles:--Built-in jacking systems of a typeused in garages--Other jacks and hoists, hydraulic

5.0%

C

8425.49.00--Other

5.0%

B

5.0%

B

5.0%

B

5.0%

B

8424.89.40

8425.18425.48425.41.00

8426.19.00

SHIPS' DERRICKS; CRANES, INCLUDING CABLE
CRANES; MOBILE LIFTING FRAMES, STRADDLECARRIERS AND WORKS TRUCKS FITTED WITH A
CRANE:-Overhead travelling cranes, transporter
cranes, gantry cranes, bridge cranes,
mobilelifting
framesandstraddle
carriers:--Overhead travelling cranes on fixedsupport--Mobile lifting frames on tyres andstraddle carriers--Other

8426.20.00-Tower cranes

5.0%

B

8426.30.00-Portal or pedestal jib cranes

5.0%

B

8426.4-Other machinery, self-propelled:

8426.41.00--On tyres

5.0%

B

8426.49.00--Other5.0%

B8426.9-Other machinery:8426.91.00--Designed for mounting on road vehicles

5.0%

B

8426.99.00--Other

5.0%

B

8426

8426.18426.11.00
8426.12.00

471

HS code(HS2012)

Description

Base Rate

Staging
Category

5.0%

B

5.0%

B

5.0%

B

8427.20.00

FORK-LIFT TRUCKS; OTHER WORKS TRUCKSFITTEDWITH
LIFTINGORHANDLING
EQUIPMENT:-Self-propelled trucks powered by anelectric motor-Other self-propelled trucks

8427.90.00-Other trucks

8428

OTHER LIFTING, HANDLING, LOADING ORUNLOADING MACHINERY (FOR EXAMPLE, LIFTS,
ESCALATORS, CONVEYORS, TELEFERICS):

8428.10.00-Lifts and skip hoists

5.0%

B

8428.20.00-Pneumatic elevators and conveyors

5.0%

B

8428.3-Other continuous-action elevatorsconveyors, for goods or materials:

8428.31.00--Specially designed for underground use

5.0%

B

8428.32.00--Other, bucket type

5.0%

B

8428.33.00--Other, belt type

5.0%

B

8428.39.00--Other5.0%

B8428.40.00-Escalators and moving walkways

5.0%

B

8428.60.00-Teleferics, chair-lifts, ski-draglines;
traction mechanisms for funiculars

5.0%

B

8428.90.00-Other machinery

5.0%

B

8429

SELF-PROPELLED BULLDOZERS, ANGLEDOZERS,GRADERS, LEVELLERS, SCRAPERS, MECHANICALSHOVELS,
EXCAVATORS,SHOVEL
LOADERS,TAMPING MACHINES AND ROAD ROLLERS:

8429.1-Bulldozers and angledozers:8429.11.00--Track laying

0.0%

A

8429.19.00--Other0.0%

A8429.20.00-Graders and levellers

5.0%

B

8429.30.00-Scrapers

5.0%

B8429.40.00-Tamping machines and road rollers-Mechanicalshovels,
excavators
andshovel loaders:--Front-end shovel loaders:---Goods, as follows: (a) track laying;(b) underground loaders having a payload
capacity exceeding 16 t---Other--Machinery
with
a
360o
revolvingsuperstructure:---Goods,
asfollows:(a)electric
walking draglines; (b) excavators of the
track laying or wheeled type having an
operating weight exceeding 12 t; (c)mechanicalshovels
havingashovelcapacity exceeding 5 m3---Other

5.0%

B

0.0%

A

5.0%

B

0.0%

A

5.0%

B

0.0%

A

5.0%

B

8427
8427.10.00

8429.58429.518429.51.10
8429.51.90
8429.528429.52.10

8429.52.90
8429.598429.59.10
8429.59.90--Other:---Mechanical shovels having
capacity exceeding 5 m3---Other

472

a

and

shovelHS code(HS2012)

Description

Base Rate

Staging
Category

8430

OTHER
MOVING,GRADING,LEVELLING,SCRAPING,
EXCAVATING,TAMPING,COMPACTING,EXTRACTINGORBORING
MACHINERY, FOR EARTH, MINERALS OR ORES;
PILE-DRIVERS AND PILE-EXTRACTORS; SNOWPLOUGHS AND SNOW-BLOWERS:

8430.10.00-Pile-drivers and pile-extractors

0.0%

A

8430.20.00

0.0%

A

8430.31.00-Snow-ploughs and snow-blowers-Coal or rock cutters and tunnellingmachinery:--Self-propelled

0.0%

A

8430.39.00--Other0.0%

A8430.4-Other boring or sinking machinery:

8430.41.00--Self-propelled

5.0%

B

8430.49.00--Other5.0%

B

8430.50.00-Other machinery, self-propelled

5.0%

B

8430.6-Other machinery, not self-propelled:8430.61.00--Tamping or compacting machinery

5.0%

B

8430.69--Other:

8430.69.10---Scrapers

5.0%

B

8430.69.90

0.0%

A

8431.10.00---OtherPARTS
SUITABLEFORUSE
SOLELYOR
PRINCIPALLY WITH THE MACHINERY OF 8425
TO 8430:-Of machinery of 8425

5.0%

B

8431.20.00-Of machinery of 8427

5.0%

B

8431.3-Of machinery of 8428:

8431.31.00--Of lifts, skip hoists or escalators

5.0%

B

8431.39.00--Other5.0%

B

8431.4-Of machinery of 8426, 8429 or 8430:

8431.41.00--Buckets, shovels, grabs and grips

5.0%

B

8431.42.00--Bulldozer or angledozer blades

5.0%

B

8431.43.00--Parts for boring or sinking machineryof 8430.41.00 or 8430.49.00

5.0%

B

8431.49--Other:

8431.49.10---Of machinery of 8430.3

0.0%

A

8431.49.90---Other

5.0%

B

8432

AGRICULTURAL, HORTICULTURAL OR FORESTRYMACHINERYFOR
SOIL
PREPARATIONORCULTIVATION;LAWN
ORSPORTS-GROUNDROLLERS:
0.0%

A

0.0%

A

8430.38431

8432.10.00

8432.21.00-Ploughs-Harrows,
scarifiers,
weeders and hoes:--Disc harrows

8432.29.00--Other0.0%

A8432.30.00-Seeders, planters and transplanters-Manurespreadersandfertilizer
distributors-Other machinery

0.0%

A

0.0%

A

0.0%

A

8432.28432.40.00
8432.80.00

cultivators,473

HS code(HS2012)8432.90.00

8433

8433.18433.11.00
8433.19.00
8433.20.00
8433.30.00
8433.40
8433.40.10
8433.40.90

Description

0.0%

Staging
Category
A

5.0%

B

5.0%

B

5.0%

B

5.0%

B

0.0%

A

5.0%

B

Base Rate-PartsHARVESTINGOR
THRESHING
MACHINERY,INCLUDING STRAW OR FODDER BALERS; GRASSOR HAY MOWERS; MACHINES FOR CLEANING,SORTING OR GRADING EGGS, FRUIT OR OTHER
AGRICULTURALPRODUCE,OTHER
THAN
MACHINERY OF 8437:-Mowers for lawns, parks or sportsgrounds:--Powered,withthecuttingdevicerotating in a horizontal plane--Other-Other mowers, including cutter bars for
tractor mounting-Other haymaking machinery-Straw or fodder balers, including pickup balers:---Round bale hay balers

8433.51.00---Other-Other harvesting machinery;machinery:--Combine harvester-threshers

0.0%

A

8433.52.00--Other threshing machinery

5.0%

B

8433.53.00--Root or tuber harvesting machines

5.0%

B

8433.59

0.0%

A

5.0%

B

5.0%

B

8433.90--Other:---Goods, as follows: (a) cotton picking
machines; (b) green maize harvesters;(c) tree shakers---Other-Machinesforcleaning,
sortingor
grading
eggs,
fruit
or
other
agricultural produce-Parts:8433.90.10---Of machines of 8433.51.00

0.0%

A

8433.90.90---Other

5.0%

B

8434

MILKING MACHINES AND DAIRY MACHINERY:

8434.10.00-Milking machines

5.0%

B

8434.20.00-Dairy machinery

5.0%

B

8434.90.00-Parts

5.0%

B

8435

PRESSES, CRUSHERS AND SIMILAR MACHINERYUSED IN THE MANUFACTURE OF WINE, CIDER,
FRUIT JUICES OR SIMILAR BEVERAGES:

8435.10.00-Machinery

0.0%

A

8435.90.00-Parts

0.0%

A

8436

OTHER
AGRICULTURAL,
HORTICULTURAL,
FORESTRY, POULTRY-KEEPING OR BEE-KEEPINGMACHINERY, INCLUDING GERMINATION PLANT
FITTEDWITH
MECHANICALOR
THERMAL
EQUIPMENT;
POULTRY
INCUBATORSAND
BROODERS:
5.0%

B

8433.58433.59.10
8433.59.90
8433.60.00

8436.10.00
8436.2threshing-Machinery for preparing animal feeding
stuffs-Poultry-keeping
machinery;poultry
incubators and brooders:474

HS code(HS2012)8436.21.00--Poultry incubators and brooders

5.0%

Staging
CategoryB

8436.29.00--Other5.0%

B8436.800.0%

A8436.80.90-Other machinery:---Goods, as follows: (a) tree fellers;(b) tree harvesters---Other5.0%

B8436.9-Parts:8436.91.00--Ofpoultry-keeping
machinerypoultry incubators and brooders

5.0%

B

8436.99.00--Other

5.0%

B

8437

MACHINESFOR
CLEANING,
SORTINGORGRADING SEED, GRAIN OR DRIED LEGUMINOUS
VEGETABLES;
MACHINERY
USED
IN
THE
MILLING INDUSTRY OR FOR THE WORKING OF
CEREALS OR DRIED LEGUMINOUS VEGETABLES,OTHER THAN FARM-TYPE MACHINERY:
5.0%

B

0.0%

A

0.0%

A

0.0%

A

5.0%

B

5.0%

B

8436.80.10

Description

Base Rateor

8437.80.00-Machinesforcleaning,
sortingor
grading seed, grain or dried leguminous
vegetables-Other machinery

8437.90.00-Parts

8438

MACHINERY, NOT SPECIFIED OR INCLUDEDELSEWHERE IN THIS CHAPTER, FOR THE
INDUSTRIAL PREPARATION OR MANUFACTURE OF
FOOD OR DRINK, OTHER THAN MACHINERY FOR
THE EXTRACTION OR PREPARATION OF ANIMAL
OR FIXED VEGETABLE FATS OR OILS:

8438.10-Bakery machinery and machinery for the
manufacture of macaroni, spaghetti orsimilar products:

8438.10.10---For the manufacture of
spaghetti or similar products

8438.10.90---Other

8438.20.00-Machineryforthemanufacture
confectionery, cocoa or chocolate

8438.30.00-Machinery for sugar manufacture

5.0%

B

8438.40.00

5.0%

B

5.0%

B

5.0%

B

8438.80.00-Brewery machinery-Machinery for the preparation of meator poultry-Machineryforthepreparationoffruits, nuts or vegetables-Other machinery

5.0%

B

8438.90-Parts:8438.90.10---Of machinery of 8438.10, 8438.20.00,
8438.30.00 or 8438.40.00

5.0%

B

8438.90.90---Other

5.0%

B

8439

MACHINERY FOR MAKING PULP OF FIBROUS
CELLULOSIC MATERIAL OR FOR MAKING OR
FINISHING PAPER OR PAPERBOARD:
0.0%

A

0.0%

A

8437.10.00

8438.50.00
8438.60.00

8439.10.00
8439.20.00-Machinery for making pulp
cellulosic material-Machineryformakingpaperboard

475

macaroni,

ofoffibrouspaperorHS code(HS2012)8439.30.00
8439.98439.91.00
8439.99.00

Description-Machineryforfinishingpaper
paperboard-Parts:--Of machinery formaking pulp
fibrous cellulosic material--OtherorofBase Rate

Staging
Category

5.0%

B

0.0%

A

5.0%

B

8440

BOOK-BINDING MACHINERY, INCLUDING BOOKSEWING MACHINES:

8440.10.00-Machinery

0.0%

A

8440.90.00-Parts

0.0%

A

8441

OTHER MACHINERY FOR MAKING UP PAPER
PULP, PAPER OR PAPERBOARD, INCLUDING
CUTTING MACHINES OF ALL KINDS:

5.0%

B

0.0%

A

0.0%

A

0.0%

A

0.0%

A

8441.108441.10.10
8441.10.90
8441.20.00
8441.30.00-Cutting machines:---Machines, as follows: (a) sheeters(machines for cutting out sheets); (b)slitters; (c) slitter-rewinders---Other-Machines for making bags, sacks orenvelopes-Machines for making cartons, boxes,
cases,
tubes,
drums
orsimilarcontainers, other than by moulding

8441.40.00-Machines for moulding articles in paper
pulp, paper or paperboard

8441.80-Other machinery:

8441.80.10---Rewinders

5.0%

B

8441.80.90---Other0.0%

A

8441.90-Parts:---Ofmachines
8441.80.10---Other

5.0%

B

0.0%

A

0.0%

A

0.0%

A

0.0%

A

8441.90.10
8441.90.90

8442

8442.30.00
8442.40.00

8442.50.00

8443

of

8441.10.10

and

MACHINERY,APPARATUSAND
EQUIPMENT(OTHER THAN THE MACHINE-TOOLS OF 8456 TO
8465), FOR PREPARING OR MAKING PLATES,CYLINDERS OR OTHER PRINTING COMPONENTS;
PLATES, CYLINDERS AND OTHER PRINTINGCOMPONENTS;
PLATES,CYLINDERSAND
LITHOGRAPHICSTONES,
PREPAREDFOR
PRINTING PURPOSES (FOR EXAMPLE, PLANED,GRAINED OR POLISHED):-Machinery, apparatus and equipment-Partsoftheforegoingmachinery,
apparatus or equipment-Plates, cylinders and other printing
components;
plates,cylindersandlithographic
stones,preparedfor
printing purposes (for example, planed,grained or polished)
PRINTING MACHINERY USED FOR PRINTING BY
MEANS OF PLATES, CYLINDERS AND OTHER
PRINTINGCOMPONENTS
OF
8442;
OTHER
PRINTERS, COPYING MACHINES AND FACSIMILEMACHINES, WHETHER OR NOT COMBINED; PARTS
AND ACCESSORIES THEREOF:

476

HS code(HS2012)8443.18443.11.00

8443.12.00

8443.13.00
8443.14.00

Description-Printing machinery used for printing bymeans of plates, cylinders and otherprinting components of 8442:--Offset printing machinery, reel-fed--Offset printing machinery, sheet-fed,
office type (using sheets with one side
not exceeding 22 cm and the other side
not exceeding 36 cm in the unfolded
state)--Other offset printing machinery--Letterpress printing machinery, reelfed, excluding flexographic printing

Base Rate

Staging
Category

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

8443.16.00--Letterpress printing machinery, otherthan reel-fed, excluding flexographic
printing--Flexographic printing machinery

8443.17.00--Gravure printing machinery

8443.19--Other:

8443.19.10---Hot stamping machines

5.0%

B

8443.19.90---Other-Other printers, copying machines
facsimile
machines,
whetheror
combined:

0.0%

A

0.0%

A

0.0%

A

0.0%

A

8443.15.00

8443.38443.31.00

and
not

--Machines which perform two or more of
the functions of printing, copying or
facsimiletransmission,
capableofconnectingtoanautomatic
data
processing machine or to a network

8443.39.00--Other, capable of connecting to an
automatic data processing machine or toa network--Other

8443.9-Parts and accessories:

8443.91--Parts and accessories of printing
machinery used for printing by means ofplates, cylinders and other printing
components of 8442:

8443.91.10---Of machines of 8443.19.10

5.0%

B

8443.91.90---Other0.0%

A8443.99.00--Other
MACHINESTEXTURING
MATERIALS

0.0%

A

0.0%

A

8443.32.00

8444.00.00

FOR
EXTRUDING,DRAWING,OR CUTTING MAN-MADE TEXTILE

8445

MACHINES FOR PREPARING TEXTILE FIBRES;
SPINNING, DOUBLING OR TWISTING MACHINES
AND
OTHER
MACHINERYFOR
PRODUCINGTEXTILEYARNS;TEXTILEREELINGOR
WINDING(INCLUDING
WEFT-WINDING)
MACHINES AND MACHINES FOR PREPARINGTEXTILE YARNS FOR USE ON THE MACHINES OF
8446 OR 8447:

8445.1-Machines for preparing textile fibres:

8445.11.00--Carding machines

0.0%

A

8445.12.00--Combing machines

0.0%

A

8445.13.00--Drawing or roving machines

0.0%

A

8445.19.00--Other

0.0%

A

477

HS code(HS2012)8445.20.00
8445.30.00
8445.40.00
8445.90.00
8446-Textile spinning machines

0.0%

Staging
CategoryA-Textile doubling or twisting machines-Textile
winding(including
weftwinding) or reeling machines-Other

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

5.0%

B

0.0%

A

0.0%

A

0.0%

A

Description

Base Rate

8446.21.00

WEAVING MACHINES (LOOMS):-For weaving fabrics of a width notexceeding 30 cm-For
weavingfabricsofawidth
exceeding 30 cm, shuttle type:--Power looms

8446.29.00--Other

8446.30.00-For
weavingfabricsofaexceeding 30 cm, shuttleless type

8447

KNITTING
MACHINES,STITCH-BONDING
MACHINES AND MACHINES FOR MAKING GIMPEDYARN,
TULLE,LACE,EMBROIDERY,
TRIMMINGS, BRAID OR NET AND MACHINES FORTUFTING:8446.10.00
8446.28447.18447.11.00
8447.12.00
8447.20.00
8447.90.00

width-Circular knitting machines:--With cylinder diameter not exceeding
165 mm--With cylinder diameter exceeding 165
mm-Flat knitting machines; stitch-bonding
machines-Other

8448

AUXILIARY
MACHINERY
FOR
USE
WITH
MACHINES OF 8444.00.00, 8445, 8446 OR
8447 (FOR EXAMPLE, DOBBIES, JACQUARDS,AUTOMATIC STOP MOTIONS, SHUTTLE CHANGINGMECHANISMS);
PARTS
AND
ACCESSORIESSUITABLE FOR USE SOLELY OR PRINCIPALLY
WITH THE MACHINES OF THIS HEADING OR OF
8444.00.00, 8445, 8446 OR 8447 (FOREXAMPLE, SPINDLES AND SPINDLE FLYERS,
CARD CLOTHING, COMBS, EXTRUDING NIPPLES,SHUTTLES,HEALDSANDHEALD-FRAMES,HOSIERY NEEDLES):

8448.1-Auxiliary machinery for machines
8444.00.00, 8445, 8446 or 8447:

8448.11.00
8448.19.00
8448.20.00

of--Dobbies and Jacquards; card reducing,copying, punching or assembling machines
for use therewith--Other-Parts and accessories of machines of8444.00.00
or
of
their
auxiliary
machinery8448.3-Parts and accessories of machines of8445 or of their auxiliary machinery:8448.31.00--Card clothing

0.0%

A

8448.32.00--Of machines for preparing textile
fibres, other than card clothing

0.0%

A

8448.33.00--Spindles,
spindleflyers,rings and ring travellers

0.0%

A

478

spinning

HS code(HS2012)8448.39.00
8448.48448.42.00
8448.49.00
8448.58448.51.00
8448.59.00

8449.00.00

8450
8450.18450.11.00
8450.12.00
8450.19.00
8450.20.00
8450.90.00

Description

Base Rate--Other-Partsandaccessories
ofweaving
machines (looms) or of their auxiliarymachinery:--Reeds for looms, healds and healdframes--Other

0.0%

Staging
Category
A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

0.0%

A

0.0%

A

0.0%

A

5.0%

B

5.0%

B

-Parts and accessories of machines of8447 or of their auxiliary machinery:--Sinkers, needles and otherused in forming stitches--Other

articles

MACHINERY
FOR
THE
MANUFACTURE
ORFINISHING OF FELT OR NONWOVENS IN THE
PIECE OR IN SHAPES, INCLUDING MACHINERYFOR MAKING FELT HATS; BLOCKS FOR MAKING
HATS
HOUSEHOLDORLAUNDRY-TYPE
WASHING
MACHINES, INCLUDING MACHINES WHICH BOTH
WASH AND DRY:
-Machines, each of a dry linen capacity
not exceeding 10 kg:--Fully-automatic machines--Othermachines,withbuilt-incentrifugal drier--Other-Machines, each of a dry linen capacity
exceeding 10 kg-Parts

8451

MACHINERY (OTHER THAN MACHINES OF 8450)
FOR WASHING, CLEANING, WRINGING, DRYING,
IRONING,
PRESSING(INCLUDINGFUSINGPRESSES), BLEACHING, DYEING, DRESSING,
FINISHING,
COATINGOR
IMPREGNATINGTEXTILE YARNS, FABRICS
OR MADE UPTEXTILEARTICLESAND
MACHINESFORAPPLYING THE PASTE TO THE BASE FABRIC OR
OTHER SUPPORT USED IN THE MANUFACTURE OF
FLOORCOVERINGSSUCHASLINOLEUM;
MACHINESFORREELING,UNREELING,
FOLDING, CUTTING OR PINKING TEXTILEFABRICS:

8451.10.00-Dry-cleaning machines

8451.28451.80.00-Drying machines:--Each of a dry linen capacity notexceeding 10 kg--Other-Ironing machines and presses (including
fusing presses)-Washing, bleaching or dyeing machines-Machinesforreeling,
unreeling,folding, cutting or pinking textile
fabrics-Other machinery

8451.90.00-Parts

8451.21.00
8451.29.00
8451.30.00
8451.40.00
8451.50.00

479

HS code(HS2012)

Description

Base Rate

Staging
Category

0.0%

A

8452

SEWING MACHINES, OTHER THAN BOOK-SEWING
MACHINES OF 8440; FURNITURE, BASES AND
COVERS SPECIALLY DESIGNED FOR SEWING
MACHINES; SEWING MACHINE NEEDLES:

8452.10.00-Sewing machines of the household type8452.2-Other sewing machines:

8452.21.00--Automatic units

0.0%

A

8452.29.00--Other0.0%

A8452.30.00-Sewing machine needles-Furniture, bases and covers for sewing
machines and parts thereof; other partsof sewing machines

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

8452.90.00

8453

MACHINERY FOR PREPARING, TANNING OR
WORKING HIDES, SKINS OR LEATHER OR FOR
MAKING OR REPAIRING FOOTWEAR OR OTHER
ARTICLES OF HIDES, SKINS OR LEATHER,OTHER THAN SEWING MACHINES:

8453.10.00-Machinery for preparing, tanningworking hides, skins or leather

8453.80.00-Machineryforfootwear-Other machinery

8453.90.00-Parts8454

CONVERTERS, LADLES, INGOT MOULDS AND
CASTING MACHINES, OF A KIND USED IN
METALLURGY OR IN METAL FOUNDRIES:

8454.10.00-Converters

5.0%

B

8454.20.00-Ingot moulds and ladles

5.0%

B

8454.30.00-Casting machines

5.0%

B

8454.90.00-Parts

5.0%

B

8455

METAL-ROLLING MILLS AND ROLLS THEREFOR:

8455.10.00-Tube mills

0.0%

A

8455.2-Other rolling mills:

8455.21.00--Hot or combination hot and cold

0.0%

A

8455.22.00--Cold0.0%

A8455.30.00-Rolls for rolling mills

0.0%

A

8455.90.00-Other parts

0.0%

A

8456

MACHINE-TOOLS FOR WORKING ANY MATERIALBY REMOVAL OF MATERIAL, BY LASER OROTHER LIGHT OR PHOTON BEAM, ULTRASONIC,
ELECTRO-DISCHARGE,
ELECTRO-CHEMICAL,ELECTRON BEAM, IONIC-BEAM OR PLASMA ARC
PROCESSES; WATER-JET CUTTING MACHINES:
0.0%

A

0.0%

A

0.0%

A

5.0%

B

8453.20.00

makingoror

repairing

8456.20.00-Operated by laser or other light
photon beam processes-Operated by ultrasonic processes

8456.30.00-Operated by electro-discharge processes

8456.90-Other:8456.90.10---Water-jet cutting machines

8456.10.00

480

or

HS code(HS2012)8456.90.90
8457
8457.10.00
8457.20.00
8457.30.00

Description---Other

0.0%

Staging
Category
A

0.0%

A

0.0%

A

0.0%

A

Base Rate

MACHINING
CENTRES,UNIT
CONSTRUCTION
MACHINES (SINGLE STATION) AND MULTISTATION TRANSFER MACHINES, FOR WORKINGMETAL:-Machining centres-Unit
construction
machines(singlestation)-Multi-station transfer machines

8458

LATHES (INCLUDING TURNING CENTRES) FOR
REMOVING METAL:

8458.1-Horizontal lathes:8458.11.00--Numerically controlled

0.0%

A

8458.19.00--Other0.0%

A8458.9-Other lathes:8458.91.00--Numerically controlled

0.0%

A

8458.99.00--Other

0.0%

A

8459

MACHINE-TOOLS (INCLUDING WAY-TYPE UNIT
HEAD MACHINES) FOR DRILLING, BORING,MILLING,THREADINGORTAPPINGBY
REMOVING
METAL,OTHER
THAN
LATHES(INCLUDING TURNING CENTRES) OF 8458:

8459.10.00-Way-type unit head machines

0.0%

A

8459.2-Other drilling machines:

8459.21.00--Numerically controlled

0.0%

A

8459.29--Other:

8459.29.10---Power operated

0.0%

A

8459.29.90---Other5.0%

B8459.3-Other boring-milling machines:

8459.31.00--Numerically controlled

0.0%

A

8459.39.00--Other0.0%

A8459.40.00-Other boring machines

0.0%

A

8459.5-Milling machines, knee-type:8459.51.00--Numerically controlled

0.0%

A

8459.59.00--Other0.0%

A8459.6-Other milling machines:

8459.61.00--Numerically controlled

0.0%

A

8459.69.00--Other0.0%

A8459.70.00-Other threading or tapping machines

0.0%

A

8460

MACHINE-TOOLS FOR DEBURRING, SHARPENING,
GRINDING, HONING, LAPPING, POLISHING OR
OTHERWISE FINISHING METAL OR CERMETS BY
MEANS OF GRINDING STONES, ABRASIVES OR
POLISHING PRODUCTS, OTHER THAN GEARCUTTING, GEAR GRINDING OR GEAR FINISHINGMACHINES OF 8461:

8460.1-Flat-surface
grinding
machines,inwhich the positioning in any one axis
can be set up to an accuracy of at least
0.01 mm:481

HS code(HS2012)8460.11.00--Numerically controlled

0.0%

Staging
CategoryA--Other-Other grinding machines, in which thepositioning in any one axis can be set
up to an accuracy of at least 0.01 mm:--Numerically controlled

0.0%

A

0.0%

A

0.0%

A

8460.31.00--Other-Sharpening (tool or cutter
machines:--Numerically controlled

0.0%

A

8460.39--Other:

8460.39.10---Power operated

0.0%

A

8460.39.90---Other5.0%

B

8460.40-Honing or lapping machines:

8460.40.10---Power operated

0.0%

A

8460.40.90---Other5.0%

B

8460.90.00-Other

0.0%

A

8461

MACHINE-TOOLSFORPLANING,SHAPING,SLOTTING, BROACHING, GEAR CUTTING, GEARGRINDING OR GEAR FINISHING, SAWING,
CUTTING-OFF
AND
OTHER
MACHINE-TOOLSWORKING BY REMOVING METAL OR CERMETS,
NOT ELSEWHERE SPECIFIED OR INCLUDED:

8461.20.00-Shaping or slotting machines

0.0%

A

8461.30.00

0.0%

A

0.0%

A

8461.50.00-Broaching machines-Gear cutting, gear grinding or
finishing machines-Sawing or cutting-off machines

0.0%

A

8461.90.00-Other

0.0%

A

8462

MACHINE-TOOLS (INCLUDING PRESSES) FOR
WORKING METAL BY FORGING, HAMMERING OR
DIE-STAMPING; MACHINE-TOOLS (INCLUDINGPRESSES) FOR WORKING METAL BY BENDING,FOLDING,STRAIGHTENING,
FLATTENING,
SHEARING, PUNCHING OR NOTCHING; PRESSESFOR WORKING METAL OR METAL CARBIDES, NOT
SPECIFIED ABOVE:

8462.10-Forgingor
die-stamping
machines(including presses) and hammers:

8462.10.10---Power operated

0.0%

A

8462.10.90---Other5.0%

B8462.2-Bending,
folding,
straighteningor
flattening machines (including presses):8462.21.00--Numerically controlled

0.0%

A

8462.29--Other:

8462.29.10---Power operated

0.0%

A

8462.29.90---Other-Shearing machines (including presses),
other
than
combinedpunching
andshearing machines:--Numerically controlled

5.0%

B

0.0%

A

8460.19.00
8460.28460.21.00
8460.29.00
8460.38461.40.00

8462.38462.31.00

Description

482

Base Rate

grinding)gear

HS code(HS2012)8462.39

Base Rate

Staging
Category--Other:

8462.39.10---Power operated

0.0%

A

8462.39.90

5.0%

B

8462.41.00---Other-Punchingor
notching
machines(including presses), including combined
punching and shearing machines:--Numerically controlled

0.0%

A

8462.49--Other:

8462.49.10---Power operated

0.0%

A

8462.49.90---Other5.0%

B8462.9-Other:8462.91.00--Hydraulic presses

0.0%

A

8462.99.00--Other

0.0%

A

8463

OTHER MACHINE-TOOLS FOR WORKING METAL OR
CERMETS, WITHOUT REMOVING MATERIAL:
0.0%

A

0.0%

A

8462.4

Description

8463.20.00-Draw-benches for bars, tubes, profiles,
wire or the like-Thread rolling machines

8463.30.00-Machines for working wire

0.0%

A

8463.90.00-Other

0.0%

A

8464

MACHINE-TOOLSFORWORKINGSTONE,
CERAMICS, CONCRETE, ASBESTOS-CEMENT OR
LIKE MINERAL MATERIALS OR FOR COLD
WORKING GLASS:

8464.10.00-Sawing machines

5.0%

B

8464.20.00-Grinding or polishing machines

5.0%

B

8464.90.00-Other

5.0%

B

8465

MACHINE-TOOLS (INCLUDING MACHINES FOR
NAILING, STAPLING, GLUEING OR OTHERWISEASSEMBLING) FOR WORKING WOOD, CORK,
BONE, HARD RUBBER, HARD PLASTICS ORSIMILAR HARD MATERIALS:
5.0%

B

5.0%

B

5.0%

B

5.0%

B

8465.94.00--Sawing machines--Planing,
millingormoulding(bycutting) machines--Grinding,sandingorpolishingmachines--Bending or assembling machines

0.0%

A

8465.95.00--Drilling or morticing machines

0.0%

A

8465.96.00--Splitting, slicing or paring machines

0.0%

A

8465.99.00--Other

5.0%

B

8466

PARTS AND ACCESSORIES SUITABLE FOR USE
SOLELY OR PRINCIPALLY WITH THE MACHINES
OF 8456 TO 8465, INCLUDING WORK OR TOOLHOLDERS, SELF-OPENING DIEHEADS, DIVIDINGHEADS AND OTHER SPECIAL ATTACHMENTS FOR
MACHINE-TOOLS; TOOL HOLDERS FOR ANY TYPE
OF TOOL FOR WORKING IN THE HAND:

8463.10.00

8465.10.00
8465.98465.91.00
8465.92.00
8465.93.00-Machines which can carry out different
types of machining operations without
tool change between such operations-Other:483

HS code(HS2012)
8466.10.00

Description

Base Rate-Tool holders and self-opening dieheads

0.0%

Staging
Category
A

0.0%

A

0.0%

A

8466.9-Work holders-Dividing
heads
and
other
attachments for machine-tools-Other:8466.91.00--For machines of 8464

0.0%

A

8466.92.00--For machines of 8465

5.0%

B

8466.93--For machines of 8456 to 8461:

8466.93.10---For water-jet cutting machines

5.0%

B

8466.93.90---Other0.0%

A

8466.94.00--For machines of 8462 or 8463

0.0%

A

8467

TOOLS
FOR
WORKINGPNEUMATIC,HYDRAULICCONTAINED
ELECTRIC
MOTOR:

0.0%

A

0.0%

A

8466.20.00
8466.30.00

8467.1IN
OR
OR

special

THE
HAND,
WITH
SELFNON-ELECTRIC

8467.19.00-Pneumatic:--Rotary type (including combined rotary
percussion)--Other

8467.2-With self-contained electric motor:

8467.21.00--Drills of all kinds

5.0%

B

8467.22.00--Saws

5.0%

B8467.29.00--Other5.0%

B8467.8-Other tools:

8467.81.00--Chain saws

5.0%

B

8467.89.00--Other0.0%

A

8467.9-Parts:8467.91.00--Of chain saws

5.0%

B

8467.92.00--Of pneumatic tools

0.0%

A

8467.99--Other:---Of goods of 8467.21.00, 8467.22.00 or
8467.29.00---Other

5.0%

B

0.0%

A

0.0%

A

0.0%

A

8467.11.00

8467.99.10
8467.99.90

8468

8468.10.00

MACHINERY AND APPARATUS FOR SOLDERING,
BRAZING OR WELDING, WHETHER OR NOTCAPABLE OF CUTTING, OTHER THAN THOSE OF
8515;
GAS-OPERATEDSURFACETEMPERING
MACHINES AND APPLIANCES:

8468.20.90-Hand-held blow pipes-Othergas-operated
apparatus:---For working metal,
computer control---Other5.0%

B8468.80.00-Other machinery and apparatus

5.0%

B

8468.90.00-Parts5.0%

B8469.00.00

TYPEWRITERS OTHER THAN PRINTERS OF 8443;
WORD-PROCESSING MACHINES

0.0%

A

8468.208468.20.10

machineryandincorporating484aHS code(HS2012)

8470

Description

Base Rate

Staging
Category

0.0%

A

CALCULATINGMACHINESAND
POCKET-SIZE
DATA
RECORDING,REPRODUCINGANDDISPLAYINGMACHINES
WITH
CALCULATINGFUNCTIONS; ACCOUNTING MACHINES, POSTAGEFRANKINGMACHINES,
TICKET-ISSUING
MACHINESAND
SIMILAR
MACHINES,INCORPORATING A CALCULATING DEVICE; CASH
REGISTERS:

8470.2-Electronic
calculators
capableofoperation without an external source ofelectric power and pocket-size data
recording, reproducing and displaying
machines with calculating functions-Other electronic calculating machines:

8470.21.00--Incorporating a printing device

0.0%

A

8470.29.00--Other0.0%

A

8470.30.00-Other calculating machines

0.0%

A

8470.50.00-Cash registers

0.0%

A

8470.90.00-Other

0.0%

A

8471

AUTOMATIC DATA PROCESSING MACHINES AND
UNITSTHEREOF;MAGNETIC
OR
OPTICALREADERS, MACHINES FOR TRANSCRIBING DATAONTO DATA MEDIA IN CODED FORM AND
MACHINES FOR PROCESSING SUCH DATA, NOTELSEWHERE SPECIFIED OR INCLUDED:

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

8470.10.00

8471.30.00

8471.48471.41.00
8471.49.00

8471.50.00

8471.60.00
8471.70.00
8471.80.00
8471.90.00-Portable
automatic
data
processing
machines, weighing not more than 10 kg,
consisting
of
at
least
a
centralprocessing unit, akeyboard and adisplay-Otherautomatic
data
processing
machines:--Comprising in the same housing atleast a central processing unit and an
input and output unit, whether or not
combined--Other, presented in
the form ofsystems-Processing units other than those of
8471.41.00 and 8471.49.00, whether or
not containing in the same housing one
or two of the following types of unit:
storage units, input units, output units-Input or output units, whether or notcontaining storage units in the same
housing-Storage units-Otherunitsofautomatic
data
processing machines-Other

8472

OTHER OFFICE MACHINES (FOR EXAMPLE,
HECTOGRAPH
ORSTENCIL
DUPLICATINGMACHINES, ADDRESSING MACHINES, AUTOMATIC
BANKNOTEDISPENSERS,
COIN-SORTING
MACHINES,
COIN-COUNTINGOR
WRAPPING
MACHINES,PENCIL-SHARPENING
MACHINES,PERFORATING OR STAPLING MACHINES):

8472.10.00-Duplicating machines485

HS code(HS2012)

Description

Base Rate

Staging
Category

0.0%

A

8472.90-Machines for sorting or folding mail orfor inserting mail in envelopes orbands, machines for opening, closing or
sealing mail and machines for affixing
or cancelling postage stamps-Other:8472.90.10---Stapling machines

5.0%

B

8472.90.90---Other

0.0%

A

8473

PARTS
AND
ACCESSORIES(OTHER
THAN
COVERS, CARRYING CASES AND THE LIKE)SUITABLE FOR USE SOLELY OR PRINCIPALLY
WITH MACHINES OF 8469 TO 8472:
0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

5.0%

B

5.0%

B

8472.30.00

8473.10.00
8473.28473.21.00
8473.29.00
8473.30.00
8473.40.00
8473.50.00

8474-Parts and accessories of the machinesof 8469-Parts and accessories of the machinesof 8470:--Of the electronic calculating machinesof 8470.10.00, 8470.21.00 or 8470.29.00--Other-Parts and accessories of the machinesof 8471-Parts and accessories of the machinesof 8472-Parts and accessories equally suitablefor use with machines of two or more of
8469 to 8472
MACHINERYFOR
SORTING,SCREENING,SEPARATING, WASHING, CRUSHING, GRINDING,MIXING OR KNEADING EARTH, STONE, ORES OR
OTHER
MINERALSUBSTANCES,IN
SOLID(INCLUDINGPOWDEROR
PASTE)FORM;
MACHINERY FOR AGGLOMERATING, SHAPING OR
MOULDING SOLID MINERAL FUELS, CERAMICPASTE, UNHARDENED CEMENTS, PLASTERING
MATERIALS OR OTHER MINERAL PRODUCTS IN
POWDER OR PASTE FORM; MACHINES FORFORMING FOUNDRY MOULDS OF SAND:

8474.20.00-Sorting,
screening,
separating
washing machines-Crushing or grinding machines

8474.3-Mixing or kneading machines:

8474.31.00

5.0%

B

5.0%

B

8474.39.00--Concrete or mortar mixers--Machines for mixing mineral substanceswith bitumen--Other5.0%

B8474.80.00-Other machinery

5.0%

B

8474.90.00-Parts

5.0%

B

8475

MACHINES FOR ASSEMBLING ELECTRIC OR
ELECTRONIC LAMPS, TUBES OR VALVES OR
FLASHBULBS, IN GLASS ENVELOPES; MACHINESFOR MANUFACTURING OR HOT WORKING GLASSOR GLASSWARE:
0.0%

A

8474.10.00

8474.32.00

8475.10.00
8475.2or-Machines for assembling electric orelectronic lamps, tubes or valves or
flash-bulbs, in glass envelopes-Machinesfor
manufacturingorhotworking glass or glassware:486

HS code(HS2012)

Base Rate

Staging
Category

0.0%

A

5.0%

B

5.0%

B

-Automatic beverage-vending machines:--Incorporating heating or refrigerating
devices--Other

5.0%

B

5.0%

B

5.0%

B

8476.89.00-Other machines:--Incorporating heating or refrigerating
devices--Other5.0%

B8476.90.00-Parts

5.0%

B

8477

MACHINERY FOR WORKING RUBBER OR PLASTICS
OR FOR THE MANUFACTURE OF PRODUCTS FROMTHESE
MATERIALS,NOTSPECIFIEDORINCLUDED ELSEWHERE IN THIS CHAPTER:

8477.10.00-Injection-moulding machines

5.0%

B

8477.20.00-Extruders

5.0%

B

8477.30.00

5.0%

B

5.0%

B

5.0%

B

8477.59.00-Blow moulding machines-Vacuum moulding machines and otherthermoforming machines-Othermachineryformouldingorotherwise forming:--For moulding or retreading pneumatictyres or for moulding or otherwise
forming inner tubes--Other5.0%

B8477.80.00-Other machinery

5.0%

B

8477.90.00-Parts

5.0%

B

8478

MACHINERY FOR PREPARING OR MAKING UPTOBACCO,NOT
SPECIFIEDORINCLUDED
ELSEWHERE IN THIS CHAPTER:

8478.10.00-Machinery

0.0%

A

8478.90.00-Parts

0.0%

A

5.0%

B

0.0%

A

0.0%

A

0.0%

A

Description

8475.29.00--Machines for making optical fibres andpreforms thereof--Other

8475.90.00-Parts

8476

AUTOMATIC GOODS-VENDING MACHINES (FOREXAMPLE, POSTAGE STAMP, CIGARETTE, FOOD
OR BEVERAGE MACHINES), INCLUDING MONEYCHANGING MACHINES:

8475.21.00

8476.28476.21.00
8476.29.00
8476.88476.81.00

8477.40.00
8477.58477.51.00

8479

8479.10.00
8479.20.00

8479.30.00
8479.40.00
8479.50

MACHINESANDMECHANICALAPPLIANCESHAVINGINDIVIDUAL
FUNCTIONS,NOTSPECIFIED OR INCLUDED ELSEWHERE IN THISCHAPTER:-Machinery for public works, building or
the like-Machineryfortheextraction
or
preparation of animal or fixed vegetablefats or oils
-Presses for the manufacture of particle
board or fibre building board of wood or
otherligneousmaterials
andothermachinery for treating wood or cork
-Rope or cable-making machines-Industrial
robots,notelsewhere
specified or included:487

HS code(HS2012)8479.50.10

Description

Base Rate
0.0%
5.0%

B

8479.50.90---Of a kind used for treating metal---Of a kind used for mixing, kneading,crushing, grinding, screening, sifting,homogenising, emulsifying or stirring---OtherStaging
Category
A

5.0%

B

8479.60.00-Evaporative air coolers

5.0%

B

8479.7-Passenger boarding bridges:

8479.71.00--Of a kind used in airports

5.0%

B

8479.79.00

5.0%

B

0.0%

A

5.0%

B

0.0%

A

8479.89.90--Other-Othermachinesandmechanicalappliances:--For treating metal, including electric
wire coil-winders--Mixing, kneading, crushing, grinding,screening,
sifting,
homogenising,emulsifying or stirring machines--Other:---Gas-operated machinery and apparatusforcutting
metal,
incorporatingacomputer control---Other5.0%

B8479.90.00-Parts

5.0%

B

8480

MOULDING BOXES FOR METAL FOUNDRY; MOULD
BASES; MOULDING PATTERNS; MOULDS FORMETAL (OTHER THAN INGOT MOULDS), METALCARBIDES,GLASS,MINERAL
MATERIALS,
RUBBER OR PLASTICS:

8480.10.00-Moulding boxes for metal foundry

5.0%

B

8480.20.00-Mould bases

5.0%

B

8480.30.00-Moulding patterns

5.0%

B

8480.4-Moulds for metal or metal carbides:

8480.41.00--Injection or compression types

5.0%

B

8480.49.00--Other5.0%

B8480.50.00-Moulds for glass

5.0%

B

8480.60.00-Moulds for mineral materials

5.0%

B

8480.7-Moulds for rubber or plastics:

8480.71.00--Injection or compression types

5.0%

B

8480.79.00--Other

5.0%

B

8481

TAPS,
COCKS,VALVESAND
SIMILARAPPLIANCES FOR PIPES, BOILER SHELLS,TANKS, VATS OR THE LIKE, INCLUDINGPRESSURE-REDUCINGVALVESAND
THERMOSTATICALLY CONTROLLED VALVES:
5.0%

D

5.0%

D

8481.30.00-Pressure-reducing valves-Valves for oleohydraulic or pneumatictransmissions-Check (nonreturn) valves

5.0%

C

8481.40.00-Safety or relief valves

5.0%

D

8481.80-Other appliances:---Hydraulic control valves speciallydesignedforuse
inagriculturaltractorsfortheoperationofagricultural implements

0.0%

A

8479.50.20

8479.88479.81.00
8479.82.00
8479.898479.89.10

8481.10.00
8481.20.00

8481.80.10488

HS code(HS2012)8481.80.90---Other

8481.90-Parts:8481.90.10
8481.90.90
8482

BALL OR ROLLER BEARINGS:

8482.10-Ball bearings:---Of a kind used as
passenger motor vehicles---Other

8482.10.10
8482.10.90
8482.20

5.0%

Staging
Category
B---For appliances of 8481.80.10

0.0%

A

---Other

5.0%

B

5.0%

D

5.0%

B

5.0%

D

5.0%

B

5.0%

B

5.0%

D

Description

Base Ratecomponents

in-Tapered roller bearings, including cone
and tapered roller assemblies:

8482.20.90---Of a kind used as
passenger motor vehicles---Other

8482.30.00-Spherical roller bearings

8482.408482.40.19-Needle roller bearings:---For propeller shaft universal joints
of
a
kind
used
with
vehiclesof8701.20.00, 8702, 8703, 8704 or 8705:----Of a kind used as components inpassenger motor vehicles----Other

5.0%

B

8482.40.90---Other5.0%

B8482.50.00-Other cylindrical roller bearings-Other, including combined ball/roller
bearings-Parts:

5.0%

B

5.0%

B

5.0%

D

5.0%

B

5.0%

D

5.0%

B

0.0%

A

5.0%

C

5.0%

B

5.0%

D

8482.20.10

8482.40.1
8482.40.11

8482.80.00
8482.98482.918482.91.10
8482.91.90
8482.99
8482.99.10
8482.99.90

components--Balls, needles and rollers:---Of a kind used as components
passenger motor vehicles---Other--Other:---Of a kind used as
passenger motor vehicles---Othercomponents

in

in

in

8483

TRANSMISSIONSHAFTS(INCLUDINGCAM
SHAFTS AND CRANK SHAFTS) AND CRANKS;BEARING
HOUSINGS
AND
PLAIN
SHAFT
BEARINGS; GEARS AND GEARING; BALL ORROLLER SCREWS; GEAR BOXES AND OTHER
SPEED
CHANGERS,INCLUDINGTORQUECONVERTERS;FLYWHEELSAND
PULLEYS,INCLUDING PULLEY BLOCKS; CLUTCHES AND
SHAFTCOUPLINGS(INCLUDING
UNIVERSALJOINTS):

8483.10-Transmission
shafts(including
camshafts and crank shafts) and cranks:8483.10.10---For outboard motors

8483.10.9---Other:----Of a kind used as components inpassenger motor vehicles----Other-Bearing housings, incorporating ball orroller bearings

8483.10.91
8483.10.99
8483.20.00

489

HS code(HS2012)8483.30
8483.30.10
8483.30.90

8483.40

8483.40.1

8483.40.11
8483.40.19
8483.40.90
8483.50

8483.50.1

8483.50.11
8483.50.19
8483.50.90
8483.60
8483.60.10
8483.60.90
8483.90.00

8484

Description-Bearing
housings,
notincorporatingball or roller bearings; plain shaft
bearings:---Of a kind used as components inpassenger motor vehicles---Other-Gears and gearing, other than toothed
wheels,chain
sprockets
andothertransmission
elements
presented
separately; ball or roller screws; gear
boxes
and
other
speed
changers,
including torque converters:
---Of
a
kind
used
for
internal
combustion
pistonenginesofthevehicles of 8701.20.00, 8702, 8703, 8704
or 8705, other than for fuel injection
equipment
forcompression-ignitionengines (diesel or semi-diesel engines):----Of a kind used as components inpassenger motor vehicles----Other

5.0%

B

5.0%

C
B
C

5.0%

D

5.0%

B

---Other-Clutches and shaft couplings (including
universal joints):---Of a kind used as components inpassenger motor vehicles---Other-Toothed wheels, chain sprockets andother transmission elements presented
separately; parts

5.0%

D

5.0%

D

5.0%

B

5.0%

D

5.0%

C

5.0%

B

5.0%

B

5.0%

D

5.0%

B

GASKETS AND SIMILAR JOINTS OF METALSHEETING COMBINED WITH OTHER MATERIAL OR
OF TWO OR MORE LAYERS OF METAL; SETS OR
ASSORTMENTSOFGASKETSAND
SIMILARJOINTS, DISSIMILAR IN COMPOSITION, PUT
UP IN POUCHES, ENVELOPES OR SIMILAR
PACKINGS; MECHANICAL SEALS:-Mechanical seals

8484.90-Other:---Of a kind used as
passenger motor vehicles---Other

8484.90.90

D

5.0%

8484.20.00

8484.90.10

5.0%

5.0%

8484.10.90

8484.10.10

Staging
Category---Other-Flywheels and pulleys, including pulley
blocks:
---Of
a
kind
used
for
internal
combustion
pistonenginesofthevehicles of 8701.20.00, 8702, 8703, 8704
or 8705, other than for fuel injection
equipment
forcompression-ignitionengines (diesel or semi-diesel engines):----Of a kind used as components inpassenger motor vehicles----Other-Gaskets and similar joints of metal
sheeting combined with other material orof two or more layers of metal:---Of a kind used as components inpassenger motor vehicles---Other

8484.10Base Ratecomponents

490

in

HS code(HS2012)

Description

8486

MACHINES AND APPARATUS OF A KIND USEDSOLELYOR
PRINCIPALLY
FOR
THE
MANUFACTURE OF SEMICONDUCTOR BOULES OR
WAFERS,
SEMICONDUCTORDEVICES,ELECTRONIC INTEGRATED CIRCUITS OR FLATPANEL DISPLAYS; MACHINES AND APPARATUS
SPECIFIED IN NOTE 9(C) TO THIS CHAPTER;PARTS AND ACCESSORIES:

8486.10-Machines
andapparatusformanufacture of boules or wafers:

8486.10.10

8486.10.20

8486.10.30
8486.10.90
8486.20

8486.20.10

Staging
Category

0.0%

A

0.0%

A

5.0%

B

5.0%

B

0.0%

A

the

---Machines and apparatus, as follows:(a) for growing or pulling monocrystal
semiconductor boules; (b) machine-tools
for working material by removal ofmaterial, by the processes specified in
8456 (including laser or other light orphoton beam, ionic-beam or electron beamprocesses);(c)
spindryersforsemiconductor
wafer
processing;(d)sawing machines for sawing monocrystal
semiconductor boules into slices; (e)grinding, polishing or lapping machines;(f) industrial or laboratory electric
furnaces or ovens---Machines and apparatus, NSA, which,but for the operation of Note 9(D) tothis chapter, would be classified in
8543.70.00---Machines and apparatus, NSA, for thetreatment of materials by a process
involving a change of temperature---Other-Machines
andapparatusforthemanufacture of semiconductor devices orof electronic integrated circuits:---Machines and apparatus, as follows:(a)appliances(including
spraying
appliances) for wet-etching, developing,
strippingor
cleaning
semiconductor
wafers;(b)
physical
deposition
apparatus(including
apparatusfordepositionbysputtering)on
semiconductor
wafers;(c)chemicalvapourdeposition
apparatus;(d)machine-tools for working material byremoval of material, by the processes
specified in 8456 (including laser orother light or photon beam, ionic-beamorelectronbeam
processes);(e)epitaxial
deposition
machines;(f)industrialorlaboratory
electric
furnaces or ovens; (g) spinners forcoating
photographic
emulsionsonsemiconductor
wafers;(h)fordryetchingpatterns
onsemiconductormaterials;(ij)
ion
implantersfordopingsemiconductormaterials;(k)apparatus for the projection or drawingofcircuitpatterns
onsensitised
semiconductormaterials;(l)sawingmachines for sawing wafers into chips;(m) dicing machines for scribing or
scoring semiconductor wafers

491

Base RateHS code(HS2012)8486.20.20

8486.20.30
8486.20.90
8486.30

8486.30.10

8486.30.20

8486.30.30
8486.30.90
8486.40

8486.40.10

8486.40.20

Description---Machines and apparatus, NSA, which,but for the operation of Note 9(D) tothis Chapter, would be classified in
8543.70.00---Machines and apparatus, NSA, which,but for the operation of Note 9(D) tothis Chapter, would be classified in
8477---Other-Machines
andapparatusformanufacture of flat panel displays:

Staging
Category

0.0%

A

5.0%

B

5.0%

B

0.0%

A

0.0%

A

5.0%

B

5.0%

B

0.0%

A

0.0%

A

the

---Goods as follows: (a) apparatus for
wet-etching, developing, stripping or
cleaning of flat panel displays; (b)apparatus and equipment for projection,
drawing or plating circuit patterns,
used for the manufacture of flat panel
displays; (c) machine-tools for working
material by removal of material, by theprocesses specified in 8456 (including
laser or other light or photon beam,ionic-beam or electron beam processes);(d) spinners for coating photographic
emulsions---Machines and apparatus, NSA, which,but for the operation of Note 9(D) tothis Chapter, would be classified in
8543.70.00---Mechanical appliances for projecting,dispersing or spraying liquids, for use
inthe manufacture of flat panel
displays, NSA---Other-Machines and apparatus specified in
Note 9 (C) to this Chapter:---Machines and apparatus, as follows:(a) machine-tools for working material
by removal of material, by the processes
specified in 8456 (including laser orother light or photon beam, ionic-beamor electron beam processes); (b) opticaland other microscopes; (c) drawing or
marking-out instruments; (d) die attach
apparatus, tape automated bonders, andwire
bondersfortheassemblyofsemiconductors;(e)encapsulationequipmentfortheassemblyofsemiconductors; (f) for bending, folding
or straightening semiconductor leads;(g)soldering,brazingorwelding
machines, of a kind described in 8515,
forworking
metal;(h)industrial
robots, being automated machines fortransport,
handlingandstorageofsemiconductor wafers, wafer cassettes orwafer
boxes;(ij)
injectionorcompression
mouldsforrubberorplastics
forthemanufactureofsemiconductor devices---Machines and apparatus, NSA, which,but for the operation of Note 9(D) tothis Chapter, would be classified in
8543.70.00

492

Base RateHS code(HS2012)8486.40.30

8486.40.40

8486.40.90

8486.90
8486.90.10

Description

Base Rate

Staging
Category---Machines and apparatus, NSA, which,but for the operation of Note 9(D) tothis Chapter, would be classified in
8477 or 8480.71.00

5.0%

B

0.0%

A

5.0%

B

0.0%

A

---Deflash machines for cleaning andremoving contaminants from the metal
leads of semiconductor packages prior to
the electroplating process---Other,includingmachineryforlifting, handling, loading or unloadingofboules,wafers,semiconductor
devices, electronic integrated circuits
and flat panel displays-Parts and accessories:---Of goods of 8486.10.10, 8486.20.10,
8486.30.10 and 8486.40.10, other than
goods of 8486.90.40

8486.90.20---Of goods of 8486.10.20, 8486.20.20,
8486.30.20 and 8486.40.20

5.0%

B

8486.90.30---Of goods of 8486.20.30 and 8486.40.30

5.0%

B

8486.90.40---Of soldering, brazing or welding
machines of a kind described in 8515

5.0%

B

0.0%

A

5.0%

B

0.0%

A

5.0%

B

5.0%

B

5.0%

B

5.0%

D

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

8486.90.50
8486.90.60
8486.90.70
8486.90.90

8487

8487.10.00
8487.90.00---Of machine-tools of a kind describedin 8464, NSA---Of goods of 8486.30.30 or 8486.40.40---Which, but for the operation of Note
9(D)
to
this
Chapter,wouldbeclassified in 8466.10.00, 8466.20.00 or
8466.30.00---Other
MACHINERYPARTS,NOT
CONTAINING
ELECTRICALCONNECTORS,INSULATORS,COILS, CONTACTS OR OTHER ELECTRICALFEATURES, NOT SPECIFIED OR INCLUDEDELSEWHERE IN THIS CHAPTER:-Ships' or boats' propellers and blades
therefor-Other85

ELECTRICAL MACHINERY AND EQUIPMENT AND
PARTS
THEREOF;SOUNDRECORDERSAND
REPRODUCERS, TELEVISION IMAGE AND SOUND
RECORDERS AND REPRODUCERS, AND PARTS ANDACCESSORIES OF SUCH ARTICLES

8501

ELECTRIC
MOTORSAND(EXCLUDING GENERATING SETS):

8501.10.00
8501.20.00
8501.38501.31.00
8501.32.00
8501.33.00
8501.34.00

GENERATORS-Motors of an output not exceeding
37.5 W-Universal AC/DC motors of an output
exceeding 37.5 W-Other DC motors; DC generators:--Of an output not exceeding 750 W--Of an output exceeding 750 W but notexceeding 75 kW--Of an output exceeding 75 kW but notexceeding 375 kW--Of an output exceeding 375 kW

493

HS code(HS2012)8501.40.00-Other AC motors, single-phase

8501.5-Other AC motors, multi-phase:

8501.51.00

8501.53.00--Of an output not exceeding 750 W--Of an output exceeding 750 W but notexceeding 75 kW--Of an output exceeding 75 kW

8501.6-AC generators (alternators):

8501.61.00--Of an output not exceeding 75 kVA--Of an output exceeding 75 kVA but notexceeding 375 kVA--Of an output exceeding 375 kVA but notexceeding 750 kVA--Of an output exceeding 750 kVA
ELECTRIC GENERATING SETS AND ROTARYCONVERTERS:-Generating
sets
with
compressionignitioninternal
combustion
pistonengines (diesel or semi-diesel engines):--Of an output not exceeding 75 kVA--Of an output exceeding 75 kVA but notexceeding 375 kVA--Of an output exceeding 375 kVA:---AC generating sets of an output
exceeding 500 kVA---Other

8501.52.00

8501.62.00
8501.63.00
8501.64.00
8502
8502.18502.11.00
8502.12.00
8502.138502.13.10
8502.13.90

Description

8502.20.00-Generating
sets
with
spark-ignitioninternal combustion piston engines

8502.3-Other generating sets:

8502.31--Wind-powered:---AC generating
exceeding 500 kVA---Other

8502.31.10
8502.31.90
8502.398502.39.10
8502.39.90
8502.40.00
8503.00.00
8504
8504.10.00
8504.28504.21.00
8504.22.00
8504.23.00
8504.38504.31.00--Other:---AC generating
exceeding 500 kVA---Other

sets

sets

5.0%

Staging
Category
B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

0.0%

A

0.0%

A

5.0%

B

5.0%

B

0.0%

A

5.0%

B

5.0%

B

0.0%

A

5.0%

B

0.0%

A

5.0%

B

5.0%

B

5.0%

D

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

Base Rate

of

of

an

an

outputoutput-Electric rotary convertersPARTS
SUITABLEFORUSE
SOLELYOR
PRINCIPALLY WITH THE MACHINES OF 8501 OR
8502
ELECTRICAL
TRANSFORMERS,STATICCONVERTERS (FOR EXAMPLE, RECTIFIERS) AND
INDUCTORS:-Ballasts for discharge lamps or tubes-Liquid dielectric transformers:--Having a power handling capacity notexceeding 650 kVA--Havingapower
handling
capacity
exceeding 650 kVA but not exceeding
10 000 kVA--Havingapower
handling
capacity
exceeding 10 000 kVA-Other transformers:--Having a power handling capacity notexceeding 1 kVA

494

HS code(HS2012)8504.32.00
8504.33.00
8504.34.00
8504.40

8504.40.30

8504.40.90
8504.50

Description

Base Rate

Staging
Category--Havingapower
handling
capacity
exceeding 1 kVA but not exceeding 16 kVA

5.0%

B

5.0%

B

5.0%

B

0.0%

A

5.0%

B

0.0%

A

5.0%

B

--Havingapower
handling
capacity
exceeding 16 kVA but not exceeding 500
kVA--Havingapower
handling
capacity
exceeding 500 kVA-Static converters:---Goods, as follows: (a) separately
housed units, designed to be housed inthesamecabinetasthecentralprocessing unit of equipment of 8471;(b) for telecommunication apparatus of
8517---Other

8504.50.90-Other inductors:---Goods, as follows: (a) designed foruse with equipment of 8471; (b) for
telecommunication apparatus of 8517---Other

8504.90-Parts:

8504.90.30---Of goods of 8504.40.30

0.0%

A

8504.90.90---Other

5.0%

B

8505

ELECTRO-MAGNETS; PERMANENT MAGNETS AND
ARTICLES INTENDED TO BECOME PERMANENTMAGNETS AFTER MAGNETISATION; ELECTROMAGNETIC OR PERMANENT MAGNET CHUCKS,
CLAMPS AND SIMILAR HOLDING DEVICES;ELECTRO-MAGNETIC COUPLINGS, CLUTCHES AND
BRAKES; ELECTRO-MAGNETIC LIFTING HEADS:

5.0%

B

5.0%

B

0.0%

A

0.0%

A

8504.50.10

8505.18505.11.00
8505.19.00-Permanent magnets and articles intended
tobecomepermanent
magnets
after
magnetisation:--Of metal

8505.90.00--Other-Electro-magnetic
couplings,
and brakes-Other, including parts

8506

PRIMARY CELLS AND PRIMARY BATTERIES:

8506.10.00-Manganese dioxide

0.0%

A

8506.30.00-Mercuric oxide

0.0%

A

8506.40.00-Silver oxide

0.0%

A

8506.50.00-Lithium0.0%

A8506.60.00-Air-zinc-Otherprimary
batteries-Parts

0.0%

A

5.0%

B

0.0%

A

5.0%

D

8505.20.00

8506.80.00
8506.90.00
8507

8507.108507.10.10

cells

and

clutchesprimary

ELECTRIC
ACCUMULATORS,INCLUDINGSEPARATORS THEREFOR, WHETHER OR NOTRECTANGULAR (INCLUDING SQUARE):-Lead-acid, of a kind used for starting
piston engines:---Of a kind used as components inpassenger motor vehicles

495

HS code(HS2012)8507.10.90---Other

5.0%

Staging
Category
D

8507.20.00-Other lead-acid accumulators

5.0%

D

8507.30.00-Nickel-cadmium

5.0%

B

8507.40.00-Nickel-iron

5.0%

B

8507.50.00-Nickel-metal hydride

5.0%

B

8507.60.00-Lithium-ion

5.0%

B

8507.80.00-Other accumulators

5.0%

B

8507.905.0%

D8507.90.90-Parts:---Of a kind used as
passenger motor vehicles---Other

5.0%

B

8508

VACUUM CLEANERS:

8508.15.0%

B8508.19.00-With self-contained electric motor:--Of a power not exceeding 1 500 W andhaving a dust bag or other receptacle
capacity not exceeding 20 l--Other

5.0%

B

8508.60.00-Other vacuum cleaners

5.0%

B

8508.70.00-Parts

5.0%

B

8509

ELECTRO-MECHANICAL DOMESTIC APPLIANCES,
WITH
SELF-CONTAINEDELECTRIC
MOTOR,OTHER THAN VACUUM CLEANERS OF 8508:
0.0%

A

8507.90.10

8508.11.00

Description

Base Ratecomponents

8509.80-Food grinders and mixers;
vegetable juice extractors-Other appliances:

8509.80.10---Floor polishers

5.0%

B

8509.80.90---Other0.0%

A

8509.90.00

5.0%

B

8510.10.00-PartsSHAVERS, HAIR CLIPPERS AND HAIR-REMOVINGAPPLIANCES, WITH SELF-CONTAINED ELECTRIC
MOTOR:-Shavers

0.0%

A8510.20.00-Hair clippers

0.0%

A

8510.30.00-Hair-removing appliances

0.0%

A

8510.90.00-Parts

0.0%

A

8511

ELECTRICAL
IGNITIONORSTARTING
EQUIPMENT OF A KIND USED FOR SPARKIGNITIONORCOMPRESSION-IGNITION
INTERNALCOMBUSTIONENGINES(FOR
EXAMPLE,IGNITION
MAGNETOS,MAGNETODYNAMOS, IGNITION COILS, SPARKING PLUGSANDGLOWPLUGS,STARTER
MOTORS);
GENERATORS(FOR
EXAMPLE,DYNAMOS,
ALTERNATORS) AND CUT-OUTS OF A KIND USEDIN CONJUNCTION WITH SUCH ENGINES:
5.0%

C

5.0%

B

5.0%

C

5.0%

C

8509.40.00

8510

8511.10.00
8511.20.00
8511.30.00
8511.40
8511.40.10

fruit

in

or

-Sparking plugs-Ignition
magnetos;magneto-dynamos;
magnetic flywheels-Distributors; ignition coils-Starter
motorsanddual
purposestarter-generators:---Of a kind used as components inpassenger motor vehicles

496

HS code(HS2012)8511.40.90
8511.50

Description

5.0%

Staging
Category
B

5.0%

C

5.0%

B

Base Rate---Other

8511.50.90-Other generators:---Of a kind used as
passenger motor vehicles---Other

8511.80.00-Other equipment

5.0%

C

8511.90.00-Parts

5.0%

C

8512

ELECTRICAL
LIGHTING
OR
SIGNALLINGEQUIPMENT (EXCLUDING ARTICLES OF 8539),
WINDSCREEN
WIPERS,
DEFROSTERSANDDEMISTERS, OF A KIND USED FOR CYCLES OR
MOTOR VEHICLES:8512.10.00-Lighting or visual signalling equipmentof a kind used on bicycles

0.0%

A

5.0%

D

5.0%

D

5.0%

D

5.0%

D

5.0%

B

8511.50.10

8512.20.00
8512.30.00
8512.40.00
8512.908512.90.10
8512.90.90

components

in-Other lighting or visual signalling
equipment-Sound signalling equipment-Windscreen
wipers,defrostersanddemisters-Parts:---Of a kind used as components inpassenger motor vehicles---Other

8513

PORTABLE ELECTRIC LAMPS DESIGNED TOFUNCTION BY THEIR OWN SOURCE OF ENERGY(FOR
EXAMPLE,DRY
BATTERIES,ACCUMULATORS,MAGNETOS),
OTHER
THAN
LIGHTING EQUIPMENT OF 8512:

8513.10.00-Lamps5.0%

B8513.90.00-Parts

0.0%

A

8514

INDUSTRIALORLABORATORYELECTRIC
FURNACES AND OVENS (INCLUDING THOSE
FUNCTIONING BY INDUCTION OR DIELECTRIC
LOSS); OTHER INDUSTRIAL OR LABORATORYEQUIPMENT FOR THE HEAT TREATMENT OF
MATERIALS BY INDUCTION OR DIELECTRIC
LOSS:
5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

8514.10.00
8514.20.00
8514.30.00
8514.40.00
8514.90.00

8515

8515.18515.11.00-Resistance heated furnaces and ovens-Furnaces
andovens
functioningby
induction or dielectric loss
-Other furnaces and ovens-Other equipment for the heat treatmentof materials by induction or dielectric
loss-PartsELECTRIC (INCLUDING ELECTRICALLY HEATEDGAS), LASER OR OTHER LIGHT OR PHOTONBEAM,ULTRASONIC,
ELECTRON
BEAM,
MAGNETIC PULSE OR PLASMA ARC SOLDERING,
BRAZINGOR
WELDING
MACHINESANDAPPARATUS, WHETHER OR NOT CAPABLE OF
CUTTING; ELECTRIC MACHINES AND APPARATUS
FOR HOT SPRAYING OF METALS OR CERMETS :-Brazingorsolderingmachines
apparatus:--Soldering irons and guns

497

and

HS code(HS2012)8515.19

Description

Base Rate

Staging
Category---Electric or laser operated brazing or
soldering machines and apparatus, of a
kind
used
for
working
metal,
incorporating a computer control

0.0%

A

---Other-Machines and apparatus for resistancewelding of metal:--Fully or partly automatic:---Electricor
laser
operated,
incorporating a computer control---Other

5.0%

B

0.0%

A

5.0%

B

5.0%

B

0.0%

A

8515.31.90--Other-Machines
andapparatusforarc(including
plasmaarc)
weldingofmetals:--Fully or partly automatic:---Electricor
laser
operated,
incorporating a computer control---Other5.0%

B8515.39.00--Other5.0%

B8515.800.0%

A8515.80.90-Other machines and apparatus:---Electric or laser operated welding
machines and apparatus of a kind usedforworking
metal,
incorporatingacomputer control---Other5.0%

B8515.90.00-Parts

5.0%

B

8516

ELECTRIC INSTANTANEOUS OR STORAGE WATERHEATERS AND IMMERSION HEATERS; ELECTRICSPACE HEATING APPARATUS AND SOIL HEATINGAPPARATUS; ELECTRO-THERMIC HAIR-DRESSING
APPARATUS (FOR EXAMPLE, HAIR DRYERS,HAIR CURLERS, CURLING TONG HEATERS) AND
HAND DRYERS; ELECTRIC SMOOTHING IRONS;OTHER ELECTRO-THERMIC APPLIANCES OF A
KIND
USED
FOR
DOMESTICPURPOSES;ELECTRIC HEATING RESISTORS, OTHER THAN
THOSE OF 8545:

8516.10.00-Electric instantaneous or storage water
heaters and immersion heaters

5.0%

B

8516.2-Electric space heating apparatus
electric soil heating apparatus:

8516.21.00--Storage heating radiators

5.0%

B

8516.29.00

5.0%

C

8516.31.00--Other-Electro-thermic hair-dressing or handdrying apparatus:--Hair dryers

5.0%

B

8516.32.00--Other hair-dressing apparatus

0.0%

A

8516.33.00--Hand-drying apparatus

5.0%

B

8516.40.00-Electric smoothing irons

5.0%

B

8516.50.00-Microwave ovens

0.0%

A

8515.19.10
8515.19.90
8515.28515.218515.21.10
8515.21.90
8515.29.00
8515.38515.318515.31.10

8515.80.10

8516.3--Other:498

andHS code(HS2012)

Description

Base Rate

Staging
Category

8516.60.00-Other ovens; cookers, cooking plates,
boiling rings, grillers and roasters

5.0%

B

8516.7-Other electro-thermic appliances:

8516.71.00--Coffee or tea makers

0.0%

A

8516.72.00--Toasters

5.0%

B

8516.79.00--Other5.0%

B8516.80.00-Electric heating resistors

5.0%

B

8516.90.00-Parts

5.0%

B

8517

TELEPHONE SETS, INCLUDING TELEPHONES FORCELLULAR NETWORKS OR FOR OTHER WIRELESSNETWORKS;OTHERAPPARATUS
FOR
THE
TRANSMISSION OR RECEPTION OF VOICE,
IMAGES
OR
OTHER
DATA,
INCLUDINGAPPARATUS FOR COMMUNICATION IN A WIREDOR WIRELESS NETWORK (SUCH AS A LOCAL OR
WIDE
AREA
NETWORK),
OTHER
THAN
TRANSMISSION OR RECEPTION APPARATUS OF
8443, 8525, 8527 or 8528:

0.0%

A

0.0%

A

0.0%

A

8517.18517.11.00
8517.12.00
8517.18.00

8517.68517.61.00-Telephone sets, including telephones
for cellular networks or for otherwireless networks:--Line telephone sets with cordlesshandsets--Telephones for cellular networks orfor other wireless networks--Other-Other apparatus for transmission or
reception of voice, images or otherdata,
includingapparatusforcommunication in a wired or wirelessnetwork (such as a local or wide area
network):--Base stations

0.0%

A

--Machines for the reception, conversion
and transmission or regeneration ofvoice, images or other data, including
switching and routing apparatus

0.0%

A

5.0%

B

8517.69.90--Other:---Reception
apparatus
forradiotelephonyorradio-telegraphy,
otherthan portable receivers for calling,alerting or paging---Other0.0%

A8517.70-Parts:8517.70.10---Of goods of 8517.69.10

5.0%

B

8517.70.90---Other

0.0%

A

8518

MICROPHONES
AND
STANDS
THEREFOR;LOUDSPEAKERS, WHETHER OR NOT MOUNTED INTHEIRENCLOSURES;
HEADPHONESAND
EARPHONES, WHETHER OR NOT COMBINED WITH
A MICROPHONE, AND SETS CONSISTING OF A
MICROPHONE
AND
ONE
OR
MORE
LOUD
SPEAKERS;
AUDIO-FREQUENCYELECTRICAMPLIFIERS;
ELECTRICSOUNDAMPLIFIER
SETS:

8518.10-Microphones and stands therefor:

8517.62.00
8517.698517.69.10

499

HS code(HS2012)

Description

Base Rate

Staging
Category---Goods, as follows: (a) microphones
having a frequency range of 300 Hz to
3.4 kHz with a diameter not exceeding
10 mm and a height not exceeding 3 mm,
for telecommunication use; (b) cordlessmicrophones incorporating or combinedwith radio-transmission apparatus

0.0%

A

5.0%

B

5.0%

B

5.0%

B

8518.29.10---Without housing, having a frequency
range of 300 Hz to 3.4 kHz with adiameter not exceeding
50 mm, fortelecommunication use

0.0%

A

8518.29.90---Other

5.0%

B

0.0%

A

8518.10.10

8518.10.90
8518.28518.21.00
8518.22.00
8518.298518.30

8518.30.10

8518.30.90---Other-Loudspeakers, whether or not mounted intheir enclosures:--Single loudspeakers, mounted in theirenclosures--Multiple loudspeakers, mounted in thesame enclosure--Other:-Headphones and earphones, whether or
not combined with a microphone, and setsconsisting of a microphone and one ormore loudpseakers:---Goods as follows: (a) line telephoneheadsets;(b)
otherheadsets,
incorporating or combined with radiotransmission
apparatus;(c)line
telephonehandsets
incorporatingor
combinedwithradio-transmission
apparatus---Other

5.0%

B

0.0%

A

8518.40.90-Audio-frequency electric amplifiers:---Foruse
asrepeatersinline
telephony products---Other5.0%

B8518.50.00-Electric sound amplifier sets

5.0%

B

8518.90.00

0.0%

A

8519.20.10-PartsSOUNDRECORDINGORREPRODUCINGAPPARATUS:-Apparatus operated by coins, banknotes,
bank cards, tokens or by other means of
payment:---Coin or disc operated record-players

0.0%

A

8519.20.90---Other5.0%

B8519.30.00-Turntables (record-decks)

0.0%

A

8519.50.00-Telephone answering machines

0.0%

A

8519.8-Other apparatus:--Usingmagnetic,
semiconductor media:---Transcribing machines

0.0%

A

8518.408518.40.10

8519
8519.208519.818519.81.10

opticalor

8519.81.20---Other sound reproducing appartus, notincorporating a sound recording device

5.0%

C

8519.81.30---Dictating machines: (a) not capableof operating without an external sourceof power; or (b) based on digital audio
or cassette-type magnetic tape recorders

0.0%

A

500

HS code(HS2012)8519.81.4
8519.81.41

Description---Othermagnetic
tape
incorporating
soundapparatus:----Cassette-type

Base Rate

Staging
Category

recorders
reproducing
5.0%

B

0.0%

A

5.0%

B

8519.89----Other---Othersoundrecordingapparatus,
whether or not incorporating a soundreproducing device--Other:

8519.89.10---Transcribing machines

0.0%

A

8519.89.20---Record-players---Other sound reproducing apparatus,
not incorporating a sound recording
device---Other
VIDEO
RECORDINGORREPRODUCINGAPPARATUS, WHETHER OR NOT INCORPORATINGA VIDEO TUNER:-Magnetic tape-type

0.0%

A

5.0%

C

5.0%

B

0.0%

A

0.0%

A

8522.10.00-OtherPARTS AND ACCESSORIES SUITABLE FOR USE
SOLELY OR PRINCIPALLY WITH THE APPARATUS
OF 8519 OR 8521:-Pick-up cartridges

0.0%

A

8522.90.00-Other

0.0%

A

8523

DISCS, TAPES, SOLID-STATE NON-VOLATILE
STORAGE DEVICES, “SMART CARDS” AND OTHERMEDIA FOR THE RECORDING OF SOUND OR OF
OTHER PHENOMENA, WHETHER OR NOT RECORDEDINCLUDING MATRICES AND MASTERS FOR THE
PRODUCTIONOFDISCS,BUT
EXCLUDINGPRODUCTS OF CHAPTER 37:

8523.2-Magnetic media:

8523.21.00--Cards incorporating a magnetic stripe

5.0%

B

8523.29.00--Other0.0%

A8523.4-Optical media:

8523.41.00--Unrecorded

0.0%

A

8523.49.00--Other0.0%

A8523.50.0%

A8523.52.00-Semiconductor media:--Solid-state
non-volatiledevices--“Smart cards”

0.0%

A

8523.59.00--Other0.0%

A8523.80.00-Other

0.0%

A

8525

TRANSMISSIONAPPARATUSFOR
RADIOBROADCASTING OR TELEVISION, WHETHER ORNOT INCORPORATING RECEPTION APPARATUS OR
SOUNDRECORDINGORREPRODUCINGAPPARATUS; TELEVISION CAMERAS, DIGITALCAMERAS AND VIDEO CAMERA RECORDERS:
5.0%

B

0.0%

A

8519.81.49
8519.81.90

8519.89.30
8519.89.90
8521
8521.10.00
8521.90.00
8522

8523.51.00

8525.50.00
8525.60.00-Transmission apparatus-Transmission
apparatus
reception apparatus

storageincorporating501

HS code(HS2012)8525.80

Description

Base Rate

Staging
Category

0.0%

A

5.0%

B

5.0%

B

-Television cameras, digital cameras andvideo camera recorders:8526.10.00---Goods,
asfollows:(a)digitalcameras; (b) web cameras---Other
RADAR APPARATUS, RADIO NAVIGATIONAL AID
APPARATUSAND
RADIO
REMOTECONTROLAPPARATUS:-Radar apparatus

8526.9-Other:8526.91.00--Radio navigational aid apparatus

5.0%

B

8526.92.00--Radio remote control apparatus

5.0%

B

8527

RECEPTION
APPARATUSFOR
RADIOBROADCASTING, WHETHER OR NOT COMBINED,
IN
THE
SAME
HOUSING,
WITH
SOUND
RECORDING OR REPRODUCING APPARATUS OR A
CLOCK:

0.0%

A

0.0%

A

5.0%

B

5.0%

B

5.0%

C

5.0%

B

0.0%

A

5.0%

B

-Cathode-ray tube monitors:--Of a kind solely or principally usedin an automatic data processing systemof 8471--Other

0.0%

A

0.0%

A

0.0%

A

8528.59.00-Other monitors:--Of a kind solely or principally usedin an automatic data processing systemof 8471--Other0.0%

A8528.6-Projectors:

8525.80.10
8525.80.90
8526

8527.18527.12.00
8527.13.00
8527.19.00
8527.28527.21.00
8527.29.00
8527.98527.91.00
8527.92.00
8527.99.00

8528

8528.48528.41.00
8528.49.00
8528.58528.51.00-Radio-broadcast receivers capable ofoperating without an external source ofpower:--Pocket-size radio cassette-players--Other apparatus combined with soundrecording or reproducing apparatus--Other-Radio-broadcast receivers not capableof operating without an external sourceof power, of a kind used in motor
vehicles:--Combined
with
sound
recordingor
reproducing apparatus--Other-Other:--Combined
with
sound
recordingor
reproducing apparatus--Not combined with sound recording or
reproducing apparatus but combined witha clock--Other
MONITORSAND
PROJECTORS,NOTINCORPORATINGTELEVISIONRECEPTION
APPARATUS;RECEPTION
APPARATUSFOR
TELEVISION, WHETHER OR NOT INCORPORATINGRADIO-BROADCAST RECEIVERS OR SOUND OR
VIDEORECORDINGORREPRODUCINGAPPARATUS:

502

HS code(HS2012)8528.61.00
8528.69.00

Description--Of a kind solely or principally usedin an automatic data processing systemof 8471--Other

Base Rate

Staging
Category

0.0%

A

0.0%

A

8528.71.10-Reception
apparatusfortelevision,
whether or not incorporating radiobroadcast receivers or sound or video
recording or reproducing apparatus:--Not designed to incorporate a video
display or screen:---Colour5.0%

B8528.71.20---Black and white or other monochrome

0.0%

A

8528.72.00--Other, colour

5.0%

B

8528.73.00--Other, monochromePARTS
SUITABLEFORUSE
SOLELYOR
PRINCIPALLY WITH THE APPARATUS OF 8525
TO 8528:0.0%

A8528.78528.718529
8529.10-Aerials and aerial reflectors of all
kinds; parts suitable for use therewith:

8529.10.20---For goods of 8525.60.00 or 8525.80.10

0.0%

A

8529.10.30---For goods of 8525 NSA, or 8526

5.0%

B

8529.10.90---Other5.0%

B8529.90-Other:8529.90.20---For goods of 8525.60.00 or 8525.80.10

0.0%

A

8529.90.30

5.0%

B

0.0%

A

5.0%

B

8530.10.00---For goods of 8525 NSA, or 8526---For goods of 8528.41.00, 8528.51.00
or 8528.61.00---Other
ELECTRICAL SIGNALLING, SAFETY OR TRAFFICCONTROL
EQUIPMENTFOR
RAILWAYS,
TRAMWAYS,
ROADS,INLAND
WATERWAYS,
PARKING FACILITIES, PORT INSTALLATIONSOR AIRFIELDS (OTHER
THAN THOSE OF
8608.00.00):-Equipment for railways or tramways

5.0%

B

8530.80.00-Other equipment

0.0%

A

8530.90.00-Parts

5.0%

B

8531

ELECTRIC SOUND OR VISUAL SIGNALLINGAPPARATUS (FOR EXAMPLE, BELLS, SIRENS,INDICATORPANELS,BURGLAR
OR
FIRE
ALARMS), OTHER THAN THOSE OF 8512 OR
8530:

0.0%

A

5.0%

D

5.0%

B

0.0%

A

0.0%

A

0.0%

A

8529.90.40
8529.90.90

8530

8531.108531.10.10
8531.10.9-Burglar or fireapparatus:---Burglar alarms

alarmsandsimilar8531.80.00---Other:----Of a kind used as components inpassenger motor vehicles----Other-Indicator panels incorporating liquid
crystal devices (LCD) or light emitting
diodes (LED)-Other apparatus

8531.90-Parts:8531.90.10---For goods of 8531.20.00 or 8531.80.00

8531.10.91
8531.10.99
8531.20.00

503

HS code(HS2012)8531.90.90

Description

5.0%

Staging
Category
B

0.0%

A

Base Rate---Other

8532

ELECTRICAL CAPACITORS, FIXED,OR ADJUSTABLE (PRE-SET):

8532.10.00-Fixed capacitors designed for use in
50/60 Hz circuits and having a reactive
power handling capacity of not less than
0.5 kvar (power capacitors)

8532.2-Other fixed capacitors:

8532.21.00--Tantalum

0.0%

A

8532.22.00--Aluminium electrolytic

0.0%

A

8532.23.00--Ceramic dielectric, single layer

0.0%

A

8532.24.00--Ceramic dielectric, multilayer

0.0%

A

8532.25.00--Dielectric of paper or plastics

0.0%

A

8532.29.00--Other-Variableoradjustable(pre-set)
capacitors-PartsELECTRICALRESISTORS(INCLUDINGRHEOSTATSAND
POTENTIOMETERS),OTHER
THAN HEATING RESISTORS:-Fixed carbon resistors, composition orfilm types-Other fixed resistors:--For a power handling capacity notexceeding 20 W--Other

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

5.0%

B

8532.30.00
8532.90.00
8533
8533.10.00
8533.28533.21.00
8533.29.00
8533.3

VARIABLE-Wirewound variable resistors, including
rheostats and potentiometers:

8533.90.00--For a power handling capacity notexceeding 20 W--Other-Othervariable
resistors,
includingrheostats and potentiometers-Parts8534.00.00

PRINTED CIRCUITS

8535

ELECTRICAL APPARATUS FOR SWITCHING OR
PROTECTING ELECTRICAL CIRCUITS, OR FOR
MAKING CONNECTIONS TO OR IN ELECTRICAL
CIRCUITS (FOR EXAMPLE, SWITCHES, FUSES,
LIGHTNING ARRESTERS, VOLTAGE LIMITERS,SURGESUPPRESSORS,
PLUGS
AND
OTHER
CONNECTORS,JUNCTION
BOXES),FORA
VOLTAGE EXCEEDING 1 000 VOLTS:

8535.10.00-Fuses8535.2-Automatic circuit breakers:

8535.21.00--For a voltage of less than 72.5 kV

5.0%

B

8535.29.00--Other-Isolating switches and make-and-breakswitches-Lightning arresters, voltage limitersand surge suppressors:---Lightning
arresters(surgediverters), suitable for the protectionof electricity supply equipment

5.0%

B

5.0%

B

5.0%

B

8533.31.00
8533.39.00
8533.40.00

8535.30.00
8535.408535.40.10

504

HS code(HS2012)8535.40.90---Other

5.0%

Staging
CategoryB

8535.90.00-Other

5.0%

B

8536

ELECTRICAL APPARATUS FOR SWITCHING OR
PROTECTING ELECTRICAL CIRCUITS, OR FOR
MAKING CONNECTIONS TO OR IN ELECTRICAL
CIRCUITS (FOR EXAMPLE, SWITCHES, RELAYS,FUSES,SURGE
SUPPRESSORS,PLUGS,
SOCKETS,LAMP-HOLDERS
AND
OTHER
CONNECTORS,JUNCTION
BOXES),FORA
VOLTAGE NOT EXCEEDING 1 000 VOLTS;
CONNECTORS FOR OPTICAL FIBRES, OPTICALFIBRE BUNDLES OR CABLES:

8536.10.00-Fuses5.0%

B8536.20.00

5.0%

B

5.0%

B

8536.4-Automatic circuit breakers-Otherapparatusforelectrical circuits-Relays:8536.41.00--For a voltage not exceeding 60 V

5.0%

B

8536.49.00--Other5.0%

B8536.50-Other switches:

8536.50.10---Time switches, not being relays

5.0%

B

8536.50.9---Other:----Goods, as follows: (a) electronic ACswitches consisting of optically coupled
input and output circuits (insulated
thyristor AC switches); (b) electronic
switches,
includingtemperature
protected
electronic
switches,consisting of a transistor and a logic
chip (chip-on-chip technology) for a
voltage not exceeding 1 000 volts; (c)electromechanical snap-action switches
for a current not exceeding 11 amperes

0.0%

A

5.0%

D

5.0%

B

5.0%

B

0.0%

A

5.0%

B

5.0%

D

5.0%

B

5.0%

D

5.0%

B

8536.30.00

8536.50.92

Description

Base Rate

protecting

8536.50.93----Of a kind used as components
passenger motor vehicles, NSA

8536.50.99----Other8536.6-Lamp-holders, plugs and sockets:

8536.61.00--Lamp-holders

8536.69--Other:---Plugs and sockets for co-axial cables
or printed circuits---Other-Connectors for optical fibres, opticalfibre bundles or cables:---Of plastics:----Of a kind used as components inpassenger motor vehicles----Other8536.69.10
8536.69.90
8536.708536.70.1
8536.70.11
8536.70.19
8536.70.2

in8536.70.29---Of iron or steel:----Of a kind used as
passenger motor vehicles----Other8536.70.30---Of glass

0.0%

A

8536.70.40---Of ceramics

5.0%

B

8536.70.21

components

505

in

HS code(HS2012)8536.70.90
8536.908536.90.10
8536.90.90---Of other materials

5.0%

Staging
Category
B-Other apparatus:---Goods, as follows: (a) connection andcontact elements for wires and cables;(b) wafer probers---Other

0.0%

A

5.0%

B

Description

Base Rate

8537

BOARDS,PANELS,CONSOLES,DESKS,CABINETS AND OTHER BASES, EQUIPPED WITHTWO OR MORE APPARATUS OF 8535 OR 8536,
FOR ELECTRIC CONTROL OR THE DISTRIBUTIONOFELECTRICITY,INCLUDING
THOSE
INCORPORATING INSTRUMENTS OR APPARATUS
OF CHAPTER 90, AND NUMERICAL CONTROLAPPARATUS,
OTHER
THAN
SWITCHINGAPPARATUS OF 8517:

8537.10-For a voltage not exceeding 1 000 V:

8537.10.10---Programmable controllers

0.0%

A

8537.10.90---Other5.0%

B8537.20-For a voltage exceeding 1 000 V:

8537.20.10---Programmable controllers

0.0%

A

8537.20.90

5.0%

B

8538.10.10---OtherPARTS
SUITABLEFORUSE
SOLELYOR
PRINCIPALLY WITH THE APPARATUS OF 8535,
8536 OR 8537:-Boards,
panels,consoles,desks,
cabinets and other bases for the goods
of
8537,
not
equipped
withtheirapparatus:---For programmable controllers

0.0%

A

8538.10.90---Other5.0%

B8538.90-Other:8538.90.1---Of goods of 8536.70:

8538.90.11----Of goods of 8536.70.11

5.0%

D

8538.90.12----Of goods of 8536.70.19

5.0%

B

8538.90.13----Of goods of 8536.70.21

5.0%

D

8538.90.14----Of goods of 8536.70.29

5.0%

B

8538.90.15----Of goods of 8536.70.30

0.0%

A

8538.90.16----Of goods of 8536.70.40

5.0%

B

8538.90.19----Other

5.0%

B

8538.90.90---Other

0.0%

A

8539

ELECTRIC FILAMENT OR DISCHARGE LAMPS,INCLUDING SEALED BEAM LAMP UNITS ANDULTRA-VIOLET OR INFRA-RED LAMPS; ARCLAMPS:

8539.10-Sealed beam lamp units:8539.10.10---For motorcycles

0.0%

A

8539.10.90---Other-Other filament lamps, excluding ultraviolet or infra-red lamps:--Tungsten halogen

5.0%

D

0.0%

A

5.0%

B

8538

8538.108539.28539.21.00
8539.22.00--Other, of a power not exceeding 200 W
and for a voltage exceeding 100 V

506

HS code(HS2012)8539.29.00

Description

Base Rate
5.0%

5.0%

B

5.0%

B

5.0%

B

8539.41.00--Other-Discharge lamps, other than ultraviolet lamps:--Fluorescent, hot cathode--Mercury or sodium vapour lamps; metal
halide lamps--Other-Ultra-violet or infra-red lamps; arclamps:--Arc-lamps

Staging
Category
B

5.0%

B

8539.49.00--Other5.0%

B8539.90.00-Parts

5.0%

B

8540

THERMIONIC,COLDCATHODEOR
PHOTOCATHODE VALVES AND TUBES (FOR EXAMPLE,VACUUM OR VAPOUR OR GAS FILLED VALVESAND TUBES, MERCURY ARC RECTIFYING VALVESAND TUBES, CATHODE-RAY TUBES, TELEVISIONCAMERA TUBES):

8539.38539.31.00
8539.32.00
8539.39.00
8539.48540.18540.11.00-Cathode-ray television picture tubes,
including
video
monitorcathode-ray
tubes:--Colour

0.0%A--Monochrome-Television
cameratubes;
image
convertersandintensifiers;
otherphoto-cathode tubes-Data/graphic display tubes, monochrome;
data/graphic display tubes, colour, witha phosphor dot screen pitch smaller than
0.4 mm

0.0%

A

0.0%

A

0.0%

A

0.0%

A

8540.71.00-Other cathode-ray tubes-Microwave
tubes
(for
example,magnetrons, klystrons, travelling wave
tubes, carcinotrons), excluding gridcontrolled tubes:--Magnetrons

0.0%

A

8540.79.00--Other5.0%

B

8540.8-Other valves and tubes:

8540.81.00--Receiver or amplifier valves and tubes

0.0%

A

8540.89.00--Other5.0%

B

8540.9-Parts:8540.91.00--Of cathode-ray tubes

0.0%

A

8540.99.00--Other

0.0%

A

8541

DIODES,
TRANSISTORSANDSIMILAR
SEMICONDUCTORDEVICES;PHOTOSENSITIVESEMICONDUCTORDEVICES,INCLUDINGPHOTOVOLTAIC
CELLS
WHETHERORNOTASSEMBLED IN MODULES OR MADE UP INTOPANELS; LIGHT EMITTING DIODES; MOUNTEDPIEZO-ELECTRIC CRYSTALS:
0.0%

A

0.0%

A

8540.12.00
8540.20.00

8540.40.00
8540.60.00
8540.78541.10.00
8541.28541.21.00-Diodes, other than photosensitive or
light emitting diodes-Transistors, other than photosensitivetransistors:--With a dissipation rate of less than
1 W

507

HS code(HS2012)8541.29.00

Description

Base Rate--Other-Thyristors, diacs and triacs, otherthan photosensitive devices-Photosensitive semiconductor devices,
including photovoltaic cells whether or
not assembled in modules or made up into
panels; light emitting diodes

0.0%

Staging
Category
A

0.0%

A

0.0%

A

8541.50.00-Other semiconductor devices

0.0%

A

8541.60.00-Mounted piezo-electric crystals

0.0%

A

8541.90.00-Parts

0.0%

A

8542

ELECTRONIC INTEGRATED CIRCUITS:

8542.3-Electronic integrated circuits:8542.31.00--Processors and controllers, whether or
not combined with memories, converters,
logic circuits, amplifiers, clock andtiming circuits, or other circuits

0.0%

A

8542.32.00--Memories

0.0%

A

8542.33.00--Amplifiers

0.0%

A

8542.39.00--Other0.0%

A8542.90.00-Parts

0.0%

A

8543

ELECTRICAL
MACHINESANDAPPARATUS,
HAVINGINDIVIDUAL
FUNCTIONS,NOTSPECIFIED OR INCLUDED ELSEWHERE IN THISCHAPTER:

8543.10.00-Particle accelerators

0.0%

A

8543.20.00

5.0%

B

5.0%

B

8543.70.00-Signal generators-Machines
andapparatus
electroplating,electrolysis
electrophoresis-Other machines and apparatus

0.0%

A

8543.90-Parts:8543.90.10---Of flat panel display devices

0.0%

A

8543.90.20---Electronic microassemblies

0.0%

A

8543.90.90---Other

5.0%

B

8544

INSULATED(INCLUDINGENAMELLEDOR
ANODISED) WIRE, CABLE (INCLUDING COAXIAL
CABLE)ANDOTHER
INSULATEDELECTRIC CONDUCTORS, WHETHER OR NOTFITTED WITH CONNECTORS; OPTICAL FIBRECABLES, MADE UP OF INDIVIDUALLY SHEATHEDFIBRES, WHETHER OR NOT ASSEMBLED WITH
ELECTRICCONDUCTORSORFITTED
WITH
CONNECTORS:

8544.1-Winding wire:

8544.11.00--Of copper

5.0%

B

8544.19.00--Other-Co-axial
cable
and
other
co-axial
electric conductors-Ignition wiring sets and other wiring
sets of a kind used in vehicles,
aircraft or ships-Otherelectric
conductors,
foravoltage not exceeding 1 000 V:--Fitted with connectors:

5.0%

B

5.0%

B

5.0%

D

8541.30.00

8541.40.00

8543.30.00

8544.20.00
8544.30.00
8544.48544.42

508

for
and

HS code(HS2012)8544.42.1

Description

Base Rate

Staging
Category

0.0%

A

5.0%

B

0.0%

A

5.0%

B

0.0%

A

5.0%

B

5.0%

B

0.0%

A

5.0%

B

0.0%

A

8544.42.29---For a voltage not exceeding 80 V:----Goods, as follows: (a) compensation
or extension leads for thermo-couples;
(b)
of
a
kind
used
for
telecommunications----Other---For a voltage exceeding 80 V but notexceeding 1 000 V:----Of
a
kind
used
for
telecommunications----Other

8544.49--Other:

8544.49.1

8544.60.90---For a voltage not exceeding 80 V:----Goods, as follows: (a) compensation
or extension leads for thermo-couples;
(b)
of
a
kind
used
for
telecommunications----Other---For a voltage exceeding 80 V but notexceeding 1 000 V-Otherelectric
conductors,
foravoltage exceeding 1 000 V:---Designed
forworkingpressures
exceeding 33 kV---Other

8544.70.00-Optical fibre cables

8545

CARBON ELECTRODES, CARBON BRUSHES, LAMPCARBONS,BATTERYCARBONSAND
OTHER
ARTICLES OF GRAPHITE OR OTHER CARBON,WITH OR WITHOUT METAL, OF A KIND USEDFOR ELECTRICAL PURPOSES:

8545.1-Electrodes:

8545.11.00--Of a kind used for furnaces

0.0%

A

8545.19.00--Other0.0%

A8545.20.00-Brushes

5.0%

B

8545.90.00-Other

0.0%

A

8546

ELECTRICAL INSULATORS OF ANY MATERIAL:

8546.10.00-Of glass5.0%

B8546.20.00-Of ceramics

5.0%

B

8546.90.00-Other

5.0%

B

8547

INSULATING
FITTINGSFORELECTRICAL
MACHINES, APPLIANCES OR EQUIPMENT, BEING
FITTINGS WHOLLY OF INSULATING MATERIALAPART FROM ANY MINOR COMPONENTS OF METAL(FOR
EXAMPLE,THREADED
SOCKETS)INCORPORATED DURING MOULDING SOLELY FORPURPOSESOFASSEMBLY,
OTHER
THAN
INSULATORS OF 8546; ELECTRICAL CONDUITTUBING AND JOINTS THEREFOR, OF BASE
METAL LINED WITH INSULATING MATERIAL:

8547.10.00-Insulating fittings of ceramics

5.0%

B

8547.20.00-Insulating fittings of plastics

0.0%

A

8547.90.00-Other5.0%

B8544.42.11
8544.42.19
8544.42.2
8544.42.21

8544.49.11
8544.49.19
8544.49.20
8544.60
8544.60.10

509

HS code(HS2012)

Base Rate

Staging
Category

8548.10.30-Waste and scrap of primary cells,
primary
batteries
andelectric
accumulators; spent primary cells, spent
primary batteries and spent electric
accumulators:---Spent electric accumulators

5.0%

B

8548.10.90---Other0.0%

A8548.90-Other:8548.90.10---Electronic microassemblies

0.0%

A

8548.90.90---Other

0.0%

A

86

RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLINGSTOCK AND PARTS THEREOF; RAILWAY OR
TRAMWAY TRACK FIXTURES AND FITTINGS AND
PARTS
THEREOF;MECHANICAL(INCLUDING
ELECTRO-MECHANICAL) TRAFFIC SIGNALLINGEQUIPMENT OF ALL KINDS

8601

RAIL
LOCOMOTIVES
POWEREDFROM
EXTERNAL SOURCE OF ELECTRICITY OR
ELECTRIC ACCUMULATORS:

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

8604.00.00

RAILWAYOR
TRAMWAY
MAINTENANCEORSERVICE VEHICLES, WHETHER OR NOT SELFPROPELLED(FOR
EXAMPLE,WORKSHOPS,CRANES, BALLAST TAMPERS, TRACKLINERS,TESTING COACHES AND TRACK INSPECTIONVEHICLES)

5.0%

B8605.00.00

RAILWAY OR TRAMWAY PASSENGER COACHES,NOT SELF-PROPELLED; LUGGAGE VANS, POST
OFFICE COACHES AND OTHER SPECIAL PURPOSE
RAILWAY OR TRAMWAY COACHES, NOT SELFPROPELLED(EXCLUDING
THOSE
OF
8604.00.00)

5.0%

B

8606

RAILWAY OR TRAMWAYGOODSWAGONS, NOT SELF-PROPELLED:

8606.10.00-Tank wagons and the like

5.0%

B

8548

8548.108601.10.00
8601.20.00
8602
8602.10.00
8602.90.00
8603
8603.10.00
8603.90.00

Description
WASTE AND SCRAPOFPRIMARY CELLS,
PRIMARYBATTERIESANDELECTRIC
ACCUMULATORS; SPENT PRIMARY CELLS, SPENTPRIMARY BATTERIES AND SPENT ELECTRIC
ACCUMULATORS;ELECTRICALPARTSOFMACHINERY OR APPARATUS, NOT SPECIFIED OR
INCLUDED ELSEWHERE IN THIS CHAPTER:AN
BY-Powered from an external source ofelectricity-Powered by electric accumulators
OTHER
RAIL
LOCOMOTIVES;
LOCOMOTIVETENDERS:-Diesel-electric locomotives-OtherSELF-PROPELLEDRAILWAYOR
TRAMWAY
COACHES, VANS AND TRUCKS, OTHER THAN
THOSE OF 8604.00.00:-Powered from an external source ofelectricity-Other

510

VANS

AND

HS code(HS2012)

Description

Base Rate

Staging
Category

8606.30.00-Self-discharging vans and wagons, otherthan those of 8606.10.00

5.0%

B

8606.9-Other:8606.91.00--Covered and closed--Open, with non-removableheight exceeding 60 cm--Other

5.0%

B

5.0%

B

5.0%

B

8606.92.00
8606.99.00
8607

sides

of

a

PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVESOR ROLLING-STOCK:

8607.11.00-Bogies,bissel-bogies,
axles
wheels, and parts thereof:--Driving bogies and bissel-bogies

5.0%

B

8607.12.00--Other bogies and bissel-bogies

5.0%

B

8607.19.00--Other, including parts

5.0%

B

8607.2-Brakes and parts thereof:

8607.21.00--Air brakes and parts thereof

5.0%

B

8607.29.00

5.0%

B

5.0%

B

8607.9--Other-Hooksandothercoupling
buffers, and parts thereof-Other:8607.91.00--Of locomotives

5.0%

B

8607.99.00--Other5.0%

B8608.00.00

RAILWAY OR TRAMWAY TRACK FIXTURES AND
FITTINGS; MECHANICAL (INCLUDING ELECTROMECHANICAL)SIGNALLING,
SAFETYOR
TRAFFIC CONTROL EQUIPMENT FOR RAILWAYS,
TRAMWAYS,
ROADS,INLAND
WATERWAYS,
PARKING FACILITIES, PORT INSTALLATIONSOR AIRFIELDS; PARTS OF THE FOREGOING:

5.0%

B

8609.00.00

CONTAINERS (INCLUDING CONTAINERS FOR THE
TRANSPORT OF FLUIDS) SPECIALLY DESIGNEDAND EQUIPPED FOR CARRIAGE BY ONE OR MORE
MODES OF TRANSPORT

0.0%

A

8607.18607.30.00

anddevices,

8701

VEHICLES OTHER THAN RAILWAY OR TRAMWAYROLLING-STOCK, AND PARTS AND ACCESSORIESTHEREOFTRACTORS (OTHER THAN TRACTORS OF 8709):

8701.10.00-Pedestrian controlled tractors

0.0%

A

8701.20.00-Road tractors for semi-trailers

5.0%

B

8701.30.00-Track-laying tractors

0.0%

A

8701.90-Other:8701.90.1

0.0%A8701.90.19---Agricultural tractors:----Goods, as follows: (a) having anengine power of 15 kW or greater; (b)having an engine power less than 15 kW
with a single power take-off, rear axle
mounted and rear facing and having rear
hydraulic lift 3 point linkage----Other

5.0%

B

8701.90.20---Tractors for dumpers

5.0%

B

8701.90.90---Other

5.0%

B

87

8701.90.11

511

HS code(HS2012)8702
8702.108702.10.10
8702.10.90
8702.908702.90.10
8702.90.90

8703

Description-Withcompression-ignitioninternal
combustion piston engine (diesel orsemi-diesel):---Goods,
asfollows:(a)g.v.w.
exceeding
3.5
t;
(b)
g.v.w.
notexceeding 3.5 t, assembled---Other-Other:---Goods,
asfollows:
exceeding
3.5
t;
(b)
exceeding 3.5 t, assembled---Other(a)g.v.w.
g.v.w.
not8703.21.11----Used or secondhand vehicles

8703.21.19----Other---Goods, NSA, as follows: (a) g.v.w.
exceeding
3.5
t;
(b)
g.v.w.
notexceeding 3.5 t, assembled---Other

8703.218703.21.20
8703.21.90
8703.22--Ofacylindercapacity
exceeding
1 000 cm3 but not exceeding 1 500 cm3:

8703.22.1---Passenger motor vehicles:

8703.22.11----Used or secondhand vehicles

8703.22.19----Other---Goods, NSA, as follows: (a) g.v.w.
exceeding
3.5
t;
(b)
g.v.w.
notexceeding 3.5 t, assembled---Other

8703.22.20
8703.22.90
8703.23--Of a cylinder capacity exceeding 1 500
cm3 but not exceeding 3 000 cm3:

8703.23.1---Passenger motor vehicles:

8703.23.11----Used or secondhand vehicles

8703.23.19----Other---Goods, NSA, as follows: (a) g.v.w.
exceeding
3.5
t;
(b)
g.v.w.
notexceeding 3.5 t, assembled---Other--Of a cylinder capacity exceeding 3 000cm3:8703.23.20
8703.23.90
8703.24

5.0%

C

5.0%

C

5.0%

C

5.0%

C

5.0%

C

MOTOR CARS AND OTHER MOTOR VEHICLESPRINCIPALLY DESIGNED FOR THE TRANSPORT
OF PERSONS (OTHER THAN THOSE OF 8702),
INCLUDING STATION WAGONS AND RACING
CARS:

8703.21.1

8703.2

Staging
Category

MOTOR VEHICLES FOR THE TRANSPORT OF TEN
OR MORE PERSONS, INCLUDING THE DRIVER:-Vehicles
specially
designedfortravelling on snow;
golf cars andsimilar vehicles-Othervehicles,withspark-ignitioninternal combustion reciprocating piston
engine:--Of a cylinder capacity not exceeding
1 000 cm3:---Passenger motor vehicles:

8703.10.00

Base Rate

512

5%, and$12,000 each
5.0%

C1
C

5.0%

C

5.0%

C

5%, and$12,000 each
5.0%

C1
B

5.0%

C

5.0%

C

5%, and$12,000 each
5.0%

C1
B

5.0%

B

5.0%

B

HS code(HS2012)8703.24.1---Passenger motor vehicles:

8703.24.11----Used or secondhand vehicles

8703.24.19

8703.31.1----Other---Goods, NSA, as follows: (a) g.v.w.
exceeding
3.5
t;
(b)
g.v.w.
notexceeding 3.5 t, assembled---Other-Othervehicles,withcompressionignitioninternal
combustion
pistonengine (diesel or semi-diesel):--Of a cylinder capacity not exceeding
1 500 cm3:---Passenger motor vehicles:

8703.31.11----Used or secondhand vehicles

8703.31.19----Other---Goods, NSA, as follows: (a) g.v.w.
exceeding
3.5
t;
(b)
g.v.w.
notexceeding 3.5 t, assembled---Other

8703.24.20
8703.24.90
8703.38703.318703.31.20
8703.31.90

Description

8703.32--Ofacylindercapacity
exceeding
1 500 cm3 but not exceeding 2 500 cm3:

8703.32.1---Passenger motor vehicles:

8703.32.11----Used or secondhand vehicles

8703.32.19

8703.33.1----Other---Goods, NSA, as follows: (a) g.v.w.
exceeding
3.5
t;
(b)
g.v.w.
notexceeding 3.5 t, assembled---Other--Ofacylindercapacity
exceeding
2 500 cm3:---Passenger motor vehicles:

8703.33.11----Used or secondhand vehicles

8703.33.19

8703.33.90----Other---Goods, NSA, as follows: (a) g.v.w.
exceeding
3.5
t;
(b)
g.v.w.
notexceeding 3.5 t, assembled---Other

8703.90-Other:8703.90.1---Passenger motor vehicles:

8703.90.11----Used or secondhand vehicles

8703.90.19----Other---Goods, NSA, as follows: (a) g.v.w.
exceeding
3.5
t;
(b)
g.v.w.
notexceeding 3.5 t, assembled---Other
MOTOR VEHICLES FOR THE TRANSPORT OF
GOODS:-Dumpers designed for off-highway use-Other,withcompression-ignitioninternal
combustion
pistonengine(diesel or semi-diesel):--g.v.w. not exceeding 5 t:

8703.32.20
8703.32.90
8703.33

8703.33.20

8703.90.20
8703.90.90
8704
8704.10.00
8704.28704.21

513

Base Rate
5%, and$12,000 each
5.0%

Staging
Category
C1
C

5.0%

C

5.0%

C

5%, and$12,000 each
5.0%

C1
C

5.0%

C

5.0%

C

5%, and$12,000 each
5.0%

C1
C

5.0%

C

5.0%

C

5%, and$12,000 each
5.0%

C1
C

5.0%

B

5.0%

C

5%, and$12,000 each
5.0%

C1
C

5.0%

C

5.0%

C

5.0%

B

HS code(HS2012)

Description

Base Rate

Staging
Category

5.0%

C

5.0%

B

5.0%

B

5.0%

B

5.0%

C

5.0%

B

5.0%

B

8704.31.90---Goods,
asfollows:(a)g.v.w.
exceeding
3.5
t;
(b)
g.v.w.
notexceeding 3.5 t, assembled---Other--g.v.w. exceeding 5 t but not exceeding
20 t--g.v.w. exceeding 20 t
-Other,withspark-ignitioninternal
combustion piston engine:--g.v.w. not exceeding 5 t:---Goods,
asfollows:(a)g.v.w.
exceeding
3.5
t;
(b)
g.v.w.
notexceeding 3.5 t, assembled---Other

8704.32.00--g.v.w. exceeding 5 t

8704.90-Other:8704.90.10---Assembled

5.0%

B

8704.90.90---Other

5.0%

B

8705

SPECIAL PURPOSE MOTOR VEHICLES, OTHER
THAN THOSE PRINCIPALLY DESIGNED FOR THE
TRANSPORT OF PERSONS OR GOODS (FOREXAMPLE,BREAKDOWNLORRIES,CRANELORRIES,
FIRE
FIGHTING
VEHICLES,
CONCRETE-MIXERLORRIES,ROADSWEEPERLORRIES,SPRAYING
LORRIES,MOBILE
WORKSHOPS, MOBILE RADIOLOGICAL UNITS):

8705.10.00-Crane lorries

5.0%

B

8705.20.00-Mobile drilling derricks

5.0%

B

8705.30.00-Fire fighting vehicles

5.0%

B

8705.40.00-Concrete-mixer lorries

5.0%

B

8705.90.00-Other

5.0%

B

8706

CHASSIS FITTED WITH ENGINES, FOR
MOTOR VEHICLES OF 8701 TO 8705:

8706.00.10---Foruse
intheassemblyor
manufacture of passenger motor vehicles

5.0%

D

---Other:----Of a kind used as
passenger motor vehicles----Other

5.0%

D

5.0%

D

8704.21.10
8704.21.90
8704.22.00
8704.23.00
8704.38704.318704.31.10

8706.00.9
8706.00.91
8706.00.99

components

THE

in

8707

BODIES (INCLUDING CABS), FOR THE MOTOR
VEHICLES OF 8701 TO 8705:

8707.10-For the vehicles of 8703:

8707.10.10---Foruse
intheassemblyor
manufacture of passenger motor vehicles

5.0%

D

---Other:----Of a kind used as
passenger motor vehicles----Other

5.0%

D

5.0%

D

5.0%

D

5.0%

D

8707.10.9
8707.10.91
8707.10.99
8707.908707.90.10
8707.90.90-Other:---Of a kind used as
passenger motor vehicles---Othercomponents

components

514

in

in

HS code(HS2012)8708
8708.10

Description
PARTS AND ACCESSORIES OFVEHICLES OF 8701 TO 8705:

THE

Base Rate

Staging
Category

5.0%

C

5.0%

D

5.0%

D

5.0%

D

MOTOR

8708.21.90-Bumpers and parts thereof:---Of a kind used as components inpassenger motor vehicles---Other-Other parts and accessories of bodies(including cabs):--Safety seat belts:---Of a kind used as components inpassenger motor vehicles---Other

8708.29--Other:

8708.29.30---Forthetractorsof
8701.10.00,
8701.30.00, 8701.90.1 or 8701.90.90

0.0%

A

5.0%

C

8708.29.99---Other:----Of a kind used as
passenger motor vehicles----Other

5.0%

C

8708.30-Brakes and servo-brakes; parts thereof:

8708.30.1---Mounted brake linings:

8708.30.11----For the tractors of 8701.10.00,
8701.30.00, 8701.90.1 or 8701.90.90

0.0%

A

8708.30.12----Other, of a kind used as components
in passenger motor vehicles

5.0%

D

8708.30.19----Other

5.0%

D

8708.30.9---Other:

8708.30.91----For tractors of 8701.90.90----For the tractors of 8701.10.00,
8701.30.00 or 8701.90.1

5.0%

B

0.0%

A

8708.10.10
8708.10.90
8708.28708.218708.21.10

8708.29.9
8708.29.91

8708.30.92

components

in8708.30.93----Other, of a kind used as components
in passenger motor vehicles

5.0%

D

8708.30.99----Other

5.0%

D

8708.40-Gear boxes and parts thereof:

8708.40.4---Gear boxes:

8708.40.41----For the tractors of 8701.10.00,
8701.30.00, 8701.90.1 or 8701.90.90

0.0%

A

8708.40.42----Other, for use in the assembly or
manufacture of passenger motor vehicles

5.0%

D

8708.40.43----Other, of a kind used as components
in passenger motor vehicles

5.0%

D

8708.40.49----Other

5.0%

D

8708.40.5---Parts of goods of 8708.40.4:

8708.40.51----For the tractors of 8701.10.00,
8701.30.00, 8701.90.1 or 8701.90.90

0.0%

A

8708.40.52----Other, of a kind used as components
in passenger motor vehicles

5.0%

D

8708.40.59----Other

5.0%

D

515

HS code(HS2012)8708.50

8708.50.4

Description

Base Rate

Staging
Category-Drive-axles with differential, whether
or not provided with other transmission
components, and non-driving axles; parts
thereof:---Drive-axles
withdifferential,
whether or not provided with othertransmission components:

8708.50.41----For the tractors of 8701.10.00,
8701.30.00, 8701.90.1 or 8701.90.90

0.0%

A

8708.50.42----Other, for use in the assembly or
manufacture of passenger motor vehicles

5.0%

B

8708.50.43----Other, of a kind used as components
in passenger motor vehicles

5.0%

C

8708.50.49----Other

5.0%

C

8708.50.5---Parts of goods of 8708.50.4:

8708.50.51----For the tractors of 8701.10.00,
8701.30.00, 8701.90.1 or 8701.90.90

0.0%

A

8708.50.52----Other, of a kind used as components
in passenger motor vehicles

5.0%

C

8708.50.59----Other

5.0%

C

8708.50.6---Non-driving axles and parts thereof:

8708.50.61----For the tractors of 8701.10.00,
8701.30.00, 8701.90.1 or 8701.90.90

0.0%

A

8708.50.62----Other, of a kind used as components
in passenger motor vehicles

5.0%

C

5.0%

C

0.0%

A

5.0%

D

5.0%

D

8708.50.69
8708.708708.70.30
8708.70.9
8708.70.91
8708.70.99----Other-Road wheels and parts and accessories
thereof:---Forthetractorsof
8701.10.00,
8701.90.1 or 8701.90.90---Other:----Of a kind used as components inpassenger motor vehicles----Other

8708.80-Suspension systems and parts(including shock-absorbers):

8708.80.4---Suspension shock-absorbers:

8708.80.41----For the tractors of 8701.10.00,
8701.30.00, 8701.90.1 or 8701.90.90

0.0%

A

8708.80.42----Other, of a kind used as components
in passenger motor vehicles

5.0%

C

8708.80.49----Other

5.0%

C

8708.80.9---Other:

8708.80.91----For the tractors of 8701.10.00,
8701.30.00, 8701.90.1 or 8701.90.90

0.0%

A

8708.80.92----Other, of a kind used as components
in passenger motor vehicles

5.0%

C

8708.80.99----Other

5.0%

D

8708.9-Other parts and accessories:

8708.91--Radiators and parts thereof:

516

thereofHS code(HS2012)8708.91.3
8708.91.31
8708.91.32

Description

Base Rate

Staging
Category----For the tractors of 8701.90.90----For the tractors of 8701.10.00,
8701.30.00 or 8701.90.1

5.0%

B

0.0%

A

---Radiators:

8708.91.33----Other, of a kind used as components
in passenger motor vehicles

5.0%

C

8708.91.39----Other

5.0%

C

8708.91.4---Parts of goods of 8708.91.3:

8708.91.41----For the tractors of 8701.10.00,
8701.30.00, 8701.90.1 or 8701.90.90

0.0%

A

8708.91.42----Other, of a kind used as components
in passenger motor vehicles

5.0%

C

5.0%

C

8708.91.49
8708.928708.92.4----Other--Silencers(mufflers)
pipes; parts thereof:---Silencers(mufflers)
pipes:

andexhaustandexhaust8708.92.41----For the tractors of 8701.10.00,
8701.30.00, 8701.90.1 or 8701.90.90

0.0%

A

8708.92.42----Other, of a kind used as components
in passenger motor vehicles

5.0%

C

8708.92.49----Other

5.0%

C

8708.92.5---Parts of goods of 8708.92.4:

8708.92.51----For the tractors of 8701.10.00,
8701.30.00, 8701.90.1 or 8701.90.90

0.0%

A

8708.92.52----Other, of a kind used as components
in passenger motor vehicles

5.0%

C

8708.92.59----Other

5.0%

C

8708.93--Clutches and parts thereof:

8708.93.20---Forthetractorsof
8701.10.00,
8701.30.00, 8701.90.1 or 8701.90.90

0.0%

A

8708.93.30---Other, for use in the assembly or
manufacture of passenger motor vehicles

5.0%

D

---Other:----Of a kind used as
passenger motor vehicles----Other

5.0%

D

5.0%

D

8708.93.9
8708.93.91
8708.93.99

components

in8708.94--Steering wheels, steering columns andsteering boxes; parts thereof:

8708.94.4---Steering wheels, steering columns andsteering boxes:

8708.94.41----For the tractors of 8701.10.00,
8701.30.00, 8701.90.1 or 8701.90.90

0.0%

A

8708.94.42----Other, of a kind used as components
in passenger motor vehicles

5.0%

C

8708.94.49----Other

5.0%

C

8708.94.5---Parts of goods of 8708.94.4:

8708.94.51----For the tractors of 8701.10.00,
8701.30.00, 8701.90.1 or 8701.90.90

0.0%

A

517

HS code(HS2012)8708.94.52
8708.94.59
8708.95

Description

Base Rate

Staging
Category----Other, of a kind used as components
in passenger motor vehicles

5.0%

C

5.0%

C

----Other--Safety airbags with inflater system;
parts thereof:

8708.95.10---Forthetractorsof
8701.10.00,
8701.30.00, 8701.90.1 or 8701.90.90

0.0%

A

8708.95.20---Other, of a kind used as components
in passenger motor vehicles

5.0%

C

8708.95.90---Other

5.0%

C

8708.99--Other:

8708.99.20---Forthetractorsof
8701.10.00,
8701.30.00, 8701.90.1 or 8701.90.90

0.0%

A

8708.99.30---Chassis, for use in the assembly or
manufacture of passenger motor vehicles

5.0%

D

---Other:----Of a kind used as
passenger motor vehicles----Other

5.0%

D

5.0%

D

8708.99.9
8708.99.91
8708.99.99

components

in

8709

WORKS TRUCKS, SELF-PROPELLED, NOT FITTED
WITH LIFTING OR HANDLING EQUIPMENT, OF
THE TYPE USED IN FACTORIES, WAREHOUSES,
DOCK
AREAS
OR
AIRPORTSFORSHORTDISTANCE TRANSPORT OF GOODS; TRACTORS OF
THE
TYPE
USED
ON
RAILWAYSTATION
PLATFORMS;
PARTS
OF
THE
FOREGOINGVEHICLES:

8709.1-Vehicles:

8709.11.00--Electrical

5.0%

B

8709.19.00--Other5.0%

B

8709.90.00-Parts0.0%

A8710.00.00

TANKS
AND
OTHER
ARMOUREDFIGHTING
VEHICLES, MOTORISED, WHETHER OR NOTFITTED WITH WEAPONS, AND PARTS OF SUCHVEHICLES

0.0%

A

8711

MOTORCYCLES(INCLUDING
MOPEDS)ANDCYCLES FITTED WITH AN AUXILIARY MOTOR,
WITH OR WITHOUT SIDE-CARS; SIDE-CARS:
0.0%

A

0.0%

A

0.0%

A

0.0%

A

8711.10.00

8711.20.00

8711.30.00

8711.40.00-With reciprocating internal combustion
piston engine of a cylinder capacity notexceeding 50 cm3-With reciprocating internal combustion
piston engine of a cylinder capacity
exceeding 50 cm3 but not exceeding
250 cm3-With reciprocating internal combustion
piston engine of a cylinder capacity
exceeding 250 cm3 but not exceeding
500 cm3-With reciprocating internal combustion
piston engine of a cylinder capacity
exceeding 500 cm3 but not exceeding
800 cm3518

HS code(HS2012)8711.50.00
8711.90.00
8712.00.00
8713
8713.10.00
8713.90.00

Description-With reciprocating internal combustion
piston engine of a cylinder capacity
exceeding 800 cm3-Other
BICYCLES AND OTHER CYCLES (INCLUDING
DELIVERY TRICYCLES), NOT MOTORISEDCARRIAGES FOR DISABLED PERSONS, WHETHERORNOTMOTORISEDOROTHERWISEMECHANICALLY PROPELLED:-Not mechanically propelled

Base Rate

Staging
Category

0.0%

A

5.0%

B

5.0%

B

0.0%

A

0.0%

A

8714.10-OtherPARTS AND ACCESSORIES OF VEHICLES8711 TO 8713:-Of motorcycles (including mopeds):

8714.10.10---Exhaust systems and parts thereof

5.0%

B

8714.10.90---Other0.0%

A8714.20.00-Of carriages for disabled persons

0.0%

A

8714.9-Other:8714.91.00--Frames and forks, and parts thereof

5.0%

B

8714.92.00--Wheel rims and spokes--Hubs, other than coaster braking hubs
and hub brakes, and free-wheel sprocketwheels

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

5.0%

B

5.0%

B

5.0%

B

8714

8714.93.00
8714.94.00
8714.95.00
8714.96.00
8714.99.00
8715.00.00
8716
8716.10.00

OF--Brakes, including coaster braking hubs
and hub brakes, and parts thereof--Saddles--Pedals
and
thereof--Othercrank-gear,

and

parts

BABY CARRIAGES AND PARTS THEREOF
TRAILERSAND
SEMI-TRAILERS;OTHER
VEHICLES, NOT MECHANICALLY PROPELLED;
PARTS THEREOF:-Trailersandsemi-trailersofthecaravan type, for housing or camping

8716.39.00-Self-loading or self-unloading trailers
andsemi-trailers
foragricultural
purposes-Other trailers and semi-trailers forthe transport of goods:--Tankertrailers
andtankersemitrailers--Other5.0%

B8716.40.00-Other trailers and semi-trailers

5.0%

B

8716.80.00-Other vehicles

5.0%

B

8716.90.00-Parts

5.0%

B

88

AIRCRAFT, SPACECRAFT, AND PARTS THEREOF

8801.00.00

BALLOONS AND DIRIGIBLES; GLIDERS, HANG
GLIDERS AND OTHER NON-POWERED AIRCRAFT

0.0%

A

8802

OTHER
AIRCRAFT(FOR
EXAMPLE,HELICOPTERS,AEROPLANES);SPACECRAFT(INCLUDING SATELLITES) AND SUBORBITALAND SPACECRAFT LAUNCH VEHICLES:

8802.1-Helicopters:

8716.20.00
8716.38716.31.00

519

HS code(HS2012)8802.11.00
8802.12.00

Description--Of an unladen weight not
2 000 kg--Of
anunladenweight2 000 kgexceedingexceedingBase Rate

Staging
Category

0.0%

A

0.0%

A

8802.20.00-Aeroplanes and other aircraft, of anunladen weight not exceeding 2 000 kg

0.0%

A

8802.30.00-Aeroplanes and other aircraft, of anunladen weight exceeding 2 000 kg but
not exceeding 15 000 kg

0.0%

A

8802.40.00-Aeroplanes and other aircraft, ofunladen weight exceeding 15 000 kg

0.0%

A

0.0%

A

an

8803

-Spacecraft (including satellites) andsuborbital
andspacecraft
launchvehiclesPARTS OF GOODS OF 8801 OR 8802:

8803.10.00-Propellers and rotors and parts thereof

0.0%

A

8803.20.00-Under-carriages and parts thereof-Otherpartsofaeroplanes
helicopters-Other

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

5.0%

B

0.0%

A

5.0%

B

0.0%

A

5.0%

B

0.0%

A

8802.60.00

8803.30.00
8803.90.00

or

8804.00.00

PARACHUTES(INCLUDINGDIRIGIBLE
PARACHUTESAND
PARAGLIDERS)AND
ROTOCHUTES;
PARTS
THEREOFANDACCESSORIES THERETO

8805

AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR
OR SIMILAR GEAR; GROUND FLYING TRAINERS;PARTS OF THE FOREGOING ARTICLES:

8805.29.00-Aircraftlaunching
gear
and
parts
thereof; deck-arrestor or similar gear
and parts thereof-Groundflyingtrainers
andparts
thereof:--Air
combatsimulators
and
parts
thereof--Other

89

SHIPS, BOATS AND FLOATING STRUCTURES

8805.10.00
8805.28805.21.00

8901

8901.108901.10.10
8901.10.90
8901.208901.20.10
8901.20.90
8901.30
8901.30.10
8901.30.90

CRUISE SHIPS, EXCURSION BOATS, FERRYBOATS, CARGO SHIPS, BARGES AND SIMILARVESSELS FOR THE TRANSPORT OF PERSONS OR
GOODS:-Cruiseships,
excursionboats
andsimilar vessels principally designed forthe transport of persons; ferry-boats ofall kinds:---Not exceeding 150 gross construction
tons---Other-Tankers:---Not exceeding 150 gross construction
tons---Other-Refrigerated vessels, other than thoseof 8901.20:---Not exceeding 150 gross construction
tons---Other520

HS code(HS2012)8901.908901.90.10
8901.90.90
8902
8902.00.10
8902.00.90

Base Rate

Staging
Category

5.0%

B

0.0%

A

5.0%

B

0.0%

A

5.0%

B

5.0%

B

0.0%

A

5.0%

B

0.0%

A

--Other:---Not exceeding 150 gross construction
tons---Other

5.0%

B

0.0%

A

TUGS AND PUSHER CRAFT:---Not exceeding 150 gross construction
tons---Other

5.0%

B

0.0%

A

5.0%

B

0.0%

A

5.0%

B

0.0%

A

5.0%

B

0.0%

A

Description-Other vessels for the transport of
goods
and
other
vesselsforthetransport of both persons and goods:---Not exceeding 150 gross construction
tons---Other
FISHING VESSELS; FACTORY SHIPS AND OTHERVESSELS FOR PROCESSING OR PRESERVINGFISHERY PRODUCTS:---Not exceeding 150 gross construction
tons---Other

8903

YACHTS AND OTHER VESSELS FOR PLEASURE OR
SPORTS; ROWING BOATS AND CANOES:

8903.10.00-Inflatable

8903.9-Other:--Sailboats, with or without auxiliary
motor:---Not exceeding 150 gross construction
tons---Other--Motorboats,
other
than
outboard
motorboats:---Not exceeding 150 gross construction
tons---Other

8903.91
8903.91.10
8903.91.90
8903.92
8903.92.10
8903.92.90
8903.998903.99.10
8903.99.90
8904
8904.00.10
8904.00.90

8905

8905.108905.10.10
8905.10.90
8905.208905.20.10
8905.20.90
8905.908905.90.10
8905.90.90

LIGHT-VESSELS,
FIRE-FLOATS,DREDGERS,FLOATING CRANES, AND OTHER VESSELS THE
NAVIGABILITY OF WHICH IS SUBSIDIARY TO
THEIR MAIN FUNCTION; FLOATING DOCKS;FLOATING OR SUBMERSIBLE DRILLING OR
PRODUCTION PLATFORMS:-Dredgers:---Not exceeding 150 gross construction
tons---Other-Floating or submersible drilling or
production platforms:---Not exceeding 150 gross construction
tons---Other-Other:---Not exceeding 150 gross construction
tons---Other

8906

OTHER VESSELS, INCLUDING WARSHIPSLIFEBOATS OTHER THAN ROWING BOATS:

8906.10-Warships:

521

AND

HS code(HS2012)8906.10.10
8906.10.90
8906.908906.90.10
8906.90.90

Description---Not exceeding 150 gross construction
tons---Other-Other:---Not exceeding 150 gross construction
tons---OtherBase Rate

Staging
Category

5.0%

B

0.0%

A

5.0%

B

0.0%

A

8907

OTHER FLOATING STRUCTURES (FOR EXAMPLE,RAFTS,TANKS,
COFFER-DAMS,LANDINGSTAGES, BUOYS AND BEACONS):

8907.10.00-Inflatable rafts

5.0%

B

8907.90.00-Other

5.0%

B8908.00.00

VESSELS AND OTHER
FOR BREAKING UP

0.0%

A

90

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC,
MEASURING, CHECKING, PRECISION, MEDICALOR SURGICAL INSTRUMENTS AND APPARATUS;PARTS AND ACCESSORIES THEREOF

9001

OPTICALFIBRESAND
OPTICALFIBRE
BUNDLES; OPTICAL FIBRE CABLES OTHER THAN
THOSE OF 8544; SHEETS AND PLATES OF
POLARISING MATERIAL; LENSES (INCLUDINGCONTACT LENSES), PRISMS, MIRRORS AND
OTHER OPTICAL ELEMENTS, OF ANY MATERIAL,UNMOUNTED, OTHER THAN SUCH ELEMENTS OF
GLASS NOT OPTICALLY WORKED:
5.0%

B

0.0%

A

FLOATING

STRUCTURES

9001.30-Optical fibres, optical fibre bundles
and cables-Sheets
andplatesofpolarisingmaterial-Contact lenses:

9001.30.10---Ophthalmic powered

5.0%

B

9001.30.90---Other

5.0%

B

9001.40.00-Spectacle lenses of glass

5.0%

B

9001.50.00-Spectacle lenses of other materials

5.0%

B

9001.90-Other:9001.90.30---Goods, as follows: (a) semi-finishedlens blanks for spectacles; (b) shaped
eyepieces, not powered, for goggles andthe like; (c) other than of glass, of akind used with motor vehicles; (d) otherarticles of glass, other than prisms,
mirrors or powered lenses

5.0%

B

9001.90.90---Other

0.0%

A

9002

LENSES,PRISMS,MIRRORSAND
OTHER
OPTICAL
ELEMENTS,OF
ANY
MATERIAL,
MOUNTED, BEING PARTS OF OR FITTINGS FOR
INSTRUMENTS OR APPARATUS, OTHER THAN
SUCH ELEMENTS OF GLASS NOT OPTICALLY
WORKED:

0.0%

A

9001.10.00
9001.20.00

9002.19002.11.00-Objective lenses:--For
cameras,projectors
photographic enlargers or reducers

522

or

HS code(HS2012)9002.19.00--Other

0.0%

Staging
CategoryA

9002.20.00-Filters

0.0%

A

9002.90.00-Other

0.0%

A

9003

FRAMES AND MOUNTINGS FOR SPECTACLES,GOGGLES OR THE LIKE, AND PARTS THEREOF:

9003.1-Frames and mountings:

9003.11.00--Of plastics

5.0%

B

9003.19.00--Of other materials

5.0%

B

9003.90.00-Parts

5.0%

B

9004

SPECTACLES,GOGGLESAND
THE
CORRECTIVE, PROTECTIVE OR OTHER:

9004.10.00-Sunglasses

5.0%

B

9004.90.00-Other

5.0%

B

9005

BINOCULARS, MONOCULARS, OTHER OPTICALTELESCOPES,AND
MOUNTINGS
THEREFOR;OTHER
ASTRONOMICALINSTRUMENTSAND
MOUNTINGS THEREFOR, BUT NOT INCLUDINGINSTRUMENTS FOR RADIO-ASTRONOMY:

9005.10.00-Binoculars

0.0%

A

9005.80.00-Other instruments-Partsandaccessories(including
mountings)
PHOTOGRAPHIC(OTHERTHAN
CINEMATOGRAPHIC) CAMERAS; PHOTOGRAPHIC
FLASHLIGHTAPPARATUS
AND
FLASHBULBSOTHER THAN DISCHARGE LAMPS OF 8539:

0.0%

A

0.0%

A

5.0%

B

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

9005.90.00

9006

Description

Base Rate

LIKE,

9006.10-Cameras of a kind used for preparing
printing plates or cylinders:

9006.10.10---Cameras used solely or principally in
the graphic arts industries for the
production of line, continuous tone or
half-tone images

9006.10.90

9006.30.00

9006.40.00
9006.59006.51.00
9006.52.00
9006.53.00
9006.59.00
9006.69006.61.00
9006.69.00---Other-Cameras
specially
designedforunderwater use, for aerial survey or for
medicalorsurgicalexaminationofinternal organs; comparison cameras forforensic or criminological purposes-Instant print cameras-Other cameras:--Withathrough-the-lens
viewfinder(single lens reflex (SLR)), for rollfilm of a width not exceeding 35 mm--Other, for roll film of a width lessthan 35 mm--Other, for roll film of a width of 35
mm--Other-Photographic flashlight apparatus andflashbulbs:--Discharge
lamp(“electronic”)
flashlight apparatus--Other523

HS code(HS2012)9006.9Base Rate

Staging
Category-Parts and accessories:

9006.91.00--For cameras

0.0%

A

9006.99.00--Other

0.0%

A

9007

CINEMATOGRAPHIC CAMERAS AND PROJECTORS,WHETHERORNOTINCORPORATING
SOUND
RECORDING OR REPRODUCING APPARATUS:

9007.10.00-Cameras

0.0%

A

9007.20.00-Projectors

0.0%

A

9007.9-Parts and accessories:

9007.91.00--For cameras

0.0%

A

9007.92.00--For projectors

0.0%

A

9008

IMAGE
PROJECTORS,
OTHER
THAN
CINEMATOGRAPHIC;
PHOTOGRAPHIC(OTHERTHAN
CINEMATOGRAPHIC)
ENLARGERSANDREDUCERS:

9008.50-Projectors, enlargers and reducers:

9008.50.10---Overhead projectors

5.0%

B

9008.50.90---Other0.0%

A

9008.90.00-Parts and accessories

0.0%

A

9010

APPARATUS AND EQUIPMENT FOR PHOTOGRAPHIC(INCLUDINGCINEMATOGRAPHIC)LABORATORIES, NOT SPECIFIED OR INCLUDEDELSEWHERE IN THIS CHAPTER; NEGATOSCOPES;PROJECTION SCREENS:

0.0%

A

0.0%

A

0.0%

A

0.0%

A

5.0%

B

0.0%

A

Description

9010.50.90-Apparatus
andequipmentforautomaticallydeveloping
photographic(including
cinematographic)filmorpaper in rolls or for automatically
exposing developed film to rolls ofphotographic paper-Otherapparatus
andequipmentforphotographic (including cinematographic)laboratories; negatoscopes:---Goods, as follows: (a) layout tables;(b)
photographic
silverrecoveryapparatus; (c) vacuum frames---Apparatus
andequipmentfortheprocessing of sensitised film or paper,
NSA---Other

9010.60.00-Projection screens9010.90-Parts and accessories:

9010.90.10---For goods of9010.90.20---For goods of 9010.50.20 or 9010.60.00

5.0%

B

9010.90.90---Other

5.0%

B

9011

COMPOUND OPTICAL MICROSCOPES, INCLUDING
THOSE
FOR
PHOTOMICROGRAPHY,CINEPHOTOMICROGRAPHY OR MICROPROJECTION:
0.0%

A

0.0%

A

0.0%

A

9010.10.00

9010.50
9010.50.10
9010.50.20

9011.10.00
9011.20.00
9011.80.00

9010.50.90-Stereoscopic microscopes-Othermicroscopes,forphotomicrography,
cinephotomicrography
or microprojection-Other microscopes524

HS code(HS2012)9011.90.00

Description-Parts and accessories

0.0%

Staging
CategoryA

Base Rate

9012

MICROSCOPES
OTHER
THAN
OPTICAL
MICROSCOPES; DIFFRACTION APPARATUS:

9012.10.00-Microscopes
other
than
opticalmicroscopes and diffraction apparatus

0.0%

A

9012.90.00-Parts and accessories

0.0%

A

9013

LIQUID CRYSTAL DEVICES NOT CONSTITUTING
ARTICLES PROVIDED FOR MORE SPECIFICALLYIN OTHER HEADINGS; LASERS, OTHER THAN
LASER DIODES; OTHER OPTICAL APPLIANCESANDINSTRUMENTS,
NOT
SPECIFIEDORINCLUDED ELSEWHERE IN THIS CHAPTER:

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

9014.80.00-Direction finding compasses-Instruments
andappliancesforaeronautical or space navigation (otherthan compasses)-Other instruments and appliances

0.0%

A

9014.90.00-Parts and accessories

0.0%

A

9015

SURVEYING (INCLUDING PHOTOGRAMMETRICALSURVEYING), HYDROGRAPHIC, OCEANOGRAPHIC,
HYDROLOGICAL,METEOROLOGICALORGEOPHYSICAL INSTRUMENTS AND APPLIANCES,
EXCLUDING COMPASSES; RANGEFINDERS:
0.0%

A

0.0%

A

0.0%

A

0.0%

A

9015.80.00-Rangefinders-Theodolites
andtachymeters(tacheometers)-Levels-Photogrammetrical surveying instruments
and appliances-Other instruments and appliances

0.0%

A

9015.90.00-Parts and accessories

0.0%

A

9016.00.00

BALANCES OF A SENSITIVITY OF 5 CG OR
BETTER, WITH OR WITHOUT WEIGHTS

0.0%

A

9013.10.00

9013.20.00
9013.80.00
9013.90.00
9014
9014.10.00
9014.20.00

9015.10.00
9015.20.00
9015.30.00
9015.40.00-Telescopic sights for fitting to arms;
periscopes; telescopes designed to formpartsofmachines,
appliances,
instruments or apparatus of this Chapter
or Section XVI-Lasers, other than laser diodes-Otherdevices,appliancesandinstruments-Parts and accessories
DIRECTION
FINDINGCOMPASSES;OTHER
NAVIGATIONAL INSTRUMENTS AND APPLIANCES:

525

HS code(HS2012)

Description

9017

DRAWING,
MARKING-OUT
OR
MATHEMATICALCALCULATING INSTRUMENTS (FOR EXAMPLE,
DRAFTING
MACHINES,PANTOGRAPHS,PROTRACTORS, DRAWING SETS, SLIDE RULES,DISCCALCULATORS);
INSTRUMENTSFORMEASURING LENGTH, FOR USE IN THE HAND(FOR EXAMPLE, MEASURING RODS AND TAPES,MICROMETERS, CALLIPERS), NOT SPECIFIEDOR INCLUDED ELSEWHERE IN THIS CHAPTER:

9017.10.00-Drafting tables and machines, whether
or not automatic

9017.20-Otherdrawing,
marking-out
ormathematical calculating instruments:

Base Rate

Staging
Category

0.0%

A

5.0%

B

0.0%

A

9017.20.90---Goods,
asfollows:(a)
disc
calculators and the like; (b) drawing
curves; (c) parallel rules of plastic;(d) protractors; (e) set squares; (f)stencils---Other

9017.30.00-Micrometers, callipers and gauges

0.0%

A

9017.805.0%

B9017.80.80-Other instruments:---Goods, as follows: (a) graduatedrules of wood or plastic, other thanfolding rules; (b) steel tape measures---Other0.0%

A

9017.90.00-Parts and accessories

0.0%

A

9018

INSTRUMENTSANDAPPLIANCESUSEDIN
MEDICAL, SURGICAL, DENTAL OR VETERINARYSCIENCES,INCLUDINGSCINTIGRAPHICAPPARATUS,OTHER
ELECTRO-MEDICALAPPARATUS AND SIGHT-TESTING INSTRUMENTS:

9018.1-Electro-diagnostic apparatus (including
apparatus
forfunctional
exploratory
examinationorforchecking
physiological parameters):

9018.11.00--Electro-cardiographs

0.0%

A

9018.12.00--Ultrasonic scanning apparatus

0.0%

A

9018.13.00--Magnetic resonance imaging apparatus

0.0%

A

9018.14.00--Scintigraphic apparatus

0.0%

A

9018.19.00--Other0.0%

A

9018.20.00-Ultra-violet or infra-red ray apparatus-Syringes, needles, catheters, cannulae
and the like:--Syringes, with or without needles--Tubular metal needles and needles for
sutures--Other-Other instruments and appliances, usedin dental sciences:--Dental drill engines, whether or not
combined on a single base with otherdental equipment--Other-Otherophthalmic
instruments
andappliances

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

9017.20.10

9017.80.20

9018.39018.31.00
9018.32.00
9018.39.00
9018.49018.41.00
9018.49.00
9018.50.00

526

HS code(HS2012)9018.90.00

9019

9019.10.00
9019.20.00

9020.00.00

9021

9021.10

Description

0.0%

Staging
Category
A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

5.0%

F

5.0%

B

Base Rate-Other instruments and appliances
MECHANO-THERAPYAPPLIANCES;MASSAGEAPPARATUS;PSYCHOLOGICALAPTITUDETESTING APPARATUS; OZONE THERAPY, OXYGENTHERAPY,
AEROSOL
THERAPY,
ARTIFICIALRESPIRATIONOROTHERTHERAPEUTICRESPIRATION APPARATUS:-Mechano-therapy
appliances;massageapparatus;
psychologicalaptitudetesting apparatus-Ozone therapy, oxygen therapy, aerosol
therapy, artificial respiration or othertherapeutic respiration apparatus
OTHER
BREATHINGAPPLIANCESANDGASMASKS, EXCLUDING PROTECTIVE MASKS HAVING
NEITHER MECHANICAL PARTS NOR REPLACEABLEFILTERSORTHOPAEDIC
APPLIANCES,INCLUDINGCRUTCHES, SURGICAL BELTS AND TRUSSES;SPLINTS AND OTHER FRACTURE APPLIANCES;
ARTIFICIAL PARTS OF THE BODY; HEARINGAIDS AND OTHER APPLIANCES WHICH ARE WORN
OR CARRIED, OR IMPLANTED IN THE BODY, TO
COMPENSATE FOR A DEFECT OR DISABILITY:

9021.10.41-Orthopaedic or fracture appliances:---Footwear and special insoles made tomeasureforaspecificorthopaedic
disorder---Footwear,
NSA,
excludingparts,
designedtocorrect
orthopaedic
conditions---Special
insoles,NSA,
excludingparts, designed to correct orthopaedic
conditions---Parts for goods of 9021.10.20 or
9021.10.30:----Of metal

5.0%

B

9021.10.49----Other

5.0%

B

9021.10.90---Other0.0%

A

9021.2-Artificial teeth and dental fittings:

9021.21.00--Artificial teeth

0.0%

A

9021.29.00--Other0.0%

A

9021.3-Other artificial parts of the body:9021.31.00--Artificial joints

0.0%

A

9021.39.00--Other-Hearing
aids,
accessories

0.0%

A

0.0%

A

9021.10.10
9021.10.20
9021.10.30
9021.10.4

9021.40.00

excluding

parts

and

9021.50.00-Pacemakers
forstimulatingheartmuscles, excluding parts and accessories

0.0%

A

9021.90.00-Other

0.0%

A

527

HS code(HS2012)

Description

9022

APPARATUS BASED ON THE USE OF X-RAYS OR
OF ALPHA, BETA OR GAMMA RADIATIONS,WHETHER OR NOT FOR MEDICAL, SURGICAL,DENTAL OR VETERINARY USES, INCLUDING
RADIOGRAPHY OR RADIOTHERAPY APPARATUS,
X-RAY TUBES AND OTHER X-RAY GENERATORS,HIGH TENSION GENERATORS, CONTROL PANELSANDDESKS,SCREENS,EXAMINATIONORTREATMENT TABLES, CHAIRS AND THE LIKE:

9022.1-Apparatus based on the use of X-rays,
whether or not for medical, surgical,
dental or veterinary uses, including
radiography or radiotherapy apparatus:

9022.12.00--Computed tomography apparatus

9022.13.00--Other, for dental uses--Other,
formedical,veterinary uses--For other uses9022.14.00
9022.19.00

9022.2

surgicalorBase Rate

Staging
Category

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

-Apparatus based on the use of alpha,beta or gamma radiations, whether or notformedical,surgical,dentalorveterinary uses, including radiography
or radiotherapy apparatus:

9022.29.00--For
medical,veterinary uses--For other uses9022.30.00-X-ray tubes

0.0%

A

9022.90.00-Other, including parts and accessories

0.0%

A

9023.00.00

INSTRUMENTS,
APPARATUS
AND
MODELS,DESIGNED FOR DEMONSTRATIONAL PURPOSES(FOR
EXAMPLE,INEDUCATIONOR
EXHIBITIONS), UNSUITABLE FOR OTHER USES

0.0%

A

0.0%

A

0.0%

A

0.0%

A

9022.21.00

surgical,dentalor9024.80.00

MACHINES AND APPLIANCES FOR TESTING THE
HARDNESS,STRENGTH,COMPRESSIBILITY,
ELASTICITYOROTHERMECHANICALPROPERTIES OF MATERIALS (FOR EXAMPLE,METALS,WOOD,TEXTILES,PAPER,PLASTICS):-Machines and appliances for testing
metals-Other machines and appliances9024.90.00-Parts and accessories

9025

HYDROMETERSAND
SIMILARFLOATING
INSTRUMENTS, THERMOMETERS, PYROMETERS,BAROMETERS,HYGROMETERSAND
PSYCHROMETERS, RECORDING OR NOT, AND ANYCOMBINATION OF THESE INSTRUMENTS:

9025.1-Thermometers
andpyrometers,
combined with other instruments:

9025.11.00--Liquid-filled, for direct reading

0.0%

A

9025.19.00--Other0.0%

A9025.80.00-Other instruments

0.0%

A

9025.90.00-Parts and accessories

0.0%

A

9024

9024.10.00

528

not

HS code(HS2012)

Description

Base Rate

Staging
Category

9026

INSTRUMENTS AND APPARATUS FOR MEASURING
OR CHECKING THE FLOW, LEVEL, PRESSURE OR
OTHER VARIABLES OF LIQUIDS OR GASES (FOREXAMPLE, FLOW METERS, LEVEL GAUGES,MANOMETERS,HEATMETERS),EXCLUDINGINSTRUMENTS AND APPARATUS OF 9014, 9015,
9028 or 9032:

9026.10-For measuring or checking the flow orlevel of liquids:

9026.10.20---Gauges of a kind used as components
in passenger motor vehicles

5.0%

D

9026.10.80---Other0.0%

A

9026.20-For measuring or checking pressure:9026.20.20---Gauges of a kind used as components
in passenger motor vehicles

5.0%

D

9026.20.80---Other0.0%

A

9026.80-Other instruments or apparatus:

9026.80.20---Gauges of a kind used as components
in passenger motor vehicles

5.0%

D

9026.80.80---Other0.0%

A

9026.90.00-Parts and accessories

0.0%

A

9027

INSTRUMENTS AND APPARATUS FOR PHYSICALORCHEMICALANALYSIS(FOR
EXAMPLE,POLARIMETERS,REFRACTOMETERS,SPECTROMETERS, GAS OR SMOKE ANALYSISAPPARATUS); INSTRUMENTS AND APPARATUS
FOR MEASURING OR CHECKING VISCOSITY,
POROSITY, EXPANSION, SURFACE TENSION OR
THE LIKE; INSTRUMENTS AND APPARATUS FOR
MEASURING OR CHECKING QUANTITIES OF
HEAT, SOUND OR LIGHT (INCLUDING EXPOSURE
METERS); MICROTOMES:
0.0%

A

0.0%

A

0.0%

A

9027.10.00
9027.20.00
9027.30.00-Gas or smoke analysis apparatus-Chromatographs
andelectrophoresis
instruments-Spectrometers, spectrophotometers andspectrographs using optical radiations(UV, visible, IR)9027.50.00-Other instruments and apparatus using
optical radiations (UV, visible, IR)

0.0%

A

9027.80.00-Other instruments and apparatus

0.0%

A

9027.90.00

0.0%

A

9028.10-Microtomes; parts and accessories
GAS, LIQUID OR ELECTRICITY SUPPLY OR
PRODUCTION METERS, INCLUDING CALIBRATINGMETERS THEREFOR:-Gas meters:

9028.10.10---Of the household supply kind

5.0%

B

9028.10.90---Other0.0%

A

9028.20-Liquid meters:---Water meters, as follows: (a) of theinferential kind; (b) of the positive
kind not exceeding 100 mm diameter in
size

5.0%

B

9028

9028.20.10

529

HS code(HS2012)9028.20.90---Other

0.0%

Staging
CategoryA

9028.30.00-Electricity meters

5.0%

B

9028.90.00-Parts and accessories

0.0%

A

9029

REVOLUTION
COUNTERS,PRODUCTION
COUNTERS,TAXIMETERS,MILEOMETERS,PEDOMETERS
AND
THE
LIKE;
SPEED
INDICATORS AND TACHOMETERS, OTHER THAN
THOSE OF 9014 OR 9015; STROBOSCOPES:

5.0%

D

0.0%

A

5.0%

D

0.0%

A

Description

Base Rate

9029.20.90-Revolution
counters,
production
counters,
taximeters,
mileometers,
pedometers and the like:---Of a kind used as components inpassenger motor vehicles---Other-Speedindicators
andtachometers;
stroboscopes:---Of a kind used as components inpassenger motor vehicles---Other9029.90-Parts and accessories:

9029.90.10---For goods of 9029.10.20 or 9029.20.10

5.0%

D

9029.90.90---Other

0.0%

A

9030

OSCILLOSCOPES, SPECTRUM ANALYSERS AND
OTHER INSTRUMENTS AND APPARATUS FOR
MEASURINGORCHECKING
ELECTRICALQUANTITIES, EXCLUDING METERS OF 9028;
INSTRUMENTS AND APPARATUS FOR MEASURING
OR DETECTING ALPHA, BETA, GAMMA, X-RAY,
COSMIC OR OTHER IONISING RADIATIONS:

9030.10.00-Instruments and apparatus for measuring
or detecting ionising radiations

0.0%

A

0.0%

A

9030.31.00-Oscilloscopes and oscillographs-Other instruments and apparatus, formeasuring or checking voltage, current,
resistance or power:--Multimeters without a recording device

0.0%

A

9030.32.00--Multimeters with a recording device

0.0%

A

9030.33.00--Other, without a recording device

0.0%

A

9030.39.00

0.0%

A

0.0%

A

0.0%

A

9030.84.00--Other, with a recording device-Otherinstruments
andapparatus,
specially
designedfortelecommunications (for example, crosstalk meters, gain measuring instruments,
distortion factor meters, psophometers)-Other instruments and apparatus:--Formeasuringorchecking
semiconductor wafers or devices--Other, with a recording device

0.0%

A

9030.89.00--Other0.0%

A

9030.90.00-Parts and accessories

0.0%

A

9031

MEASURINGORCHECKING
INSTRUMENTS,
APPLIANCES AND MACHINES, NOT SPECIFIEDOR INCLUDED ELSEWHERE IN THIS CHAPTER;PROFILE PROJECTORS:

9029.109029.10.20
9029.10.80
9029.209029.20.10

9030.20.00
9030.39030.40.00

9030.89030.82.00

530

HS code(HS2012)9031.109031.10.20
9031.10.80
9031.209031.20.10
9031.20.90
9031.49031.41.00
9031.49.00
9031.80.00
9031.90.00

Description

Base Rate

Staging
Category-Machinesforbalancingmechanicalparts:---Motor vehicle wheel balancers of thestatic kind---Other

5.0%

B

0.0%

A

5.0%

B

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

-Test benches:---Electrical, for internal combustion
engines---Other-Otheropticalinstruments
andappliances:--For inspecting semiconductor wafers ordevices or for inspecting photomasks orreticlesusedinmanufacturing
semiconductor devices--Other-Otherinstruments,
machines-Parts and accessories

appliances

and

9032

AUTOMATICREGULATINGOR
INSTRUMENTS AND APPARATUS:

9032.10.00-Thermostats

0.0%

A

9032.20.00-Manostats

0.0%

A

9032.8-Other instruments and apparatus:

9032.81.00--Hydraulic or pneumatic

0.0%

A

9032.895.0%

D

9032.89.19--Other:---Automatic voltage regulators of akind commonly used with motor vehicles,for 6 V or 12 V systems:----Of a kind used as components inpassenger motor vehicles----Other0.0%

A

9032.89.80---Other0.0%

A

9032.90-Parts and accessories:---Of a kind used as
passenger motor vehicles---Other

5.0%

D

0.0%

A

0.0%

A

9101.11.00-Wrist-watches, electrically operated,
whether or not incorporating a stopwatch facility:--With mechanical display only

0.0%

A

9101.19.00--Other0.0%

A

9101.2-Other wrist-watches, whether or notincorporating a stop-watch facility:

9032.89.1
9032.89.11

9032.90.20
9032.90.80

CONTROLLING

components

in9033.00.00

PARTS AND ACCESSORIES (NOT SPECIFIED OR
INCLUDED ELSEWHERE IN THIS CHAPTER) FOR
MACHINES,APPLIANCES,
INSTRUMENTSORAPPARATUS OF CHAPTER 90

91

CLOCKS AND WATCHES AND PARTS THEREOF

9101

WRIST-WATCHES, POCKET-WATCHES AND OTHER
WATCHES, INCLUDING STOP-WATCHES, WITH
CASE OF PRECIOUS METAL OR OF METAL CLAD
WITH PRECIOUS METAL:

9101.1531

HS code(HS2012)9101.21.00--With automatic winding

0.0%

Staging
CategoryA

9101.29.00--Other0.0%

A

9101.9-Other:9101.91.00--Electrically operated

0.0%

A

9101.99.00--Other

0.0%

A

9102

WRIST-WATCHES, POCKET-WATCHES AND OTHER
WATCHES, INCLUDING STOP-WATCHES, OTHER
THAN THOSE OF 9101:

9102.11.00-Wrist-watches, electrically operated,
whether or not incorporating a stopwatch facility:--With mechanical display only

0.0%

A

9102.12.00--With opto-electronic display only

0.0%

A

9102.19.00--Other0.0%

A

9102.2-Other wrist-watches, whether or notincorporating a stop-watch facility:

9102.21.00--With automatic winding

0.0%

A

9102.29.00--Other0.0%

A

9102.9-Other:9102.91.00--Electrically operated

0.0%

A

9102.99.00--Other

0.0%

A

9103

CLOCKS WITH WATCH MOVEMENTS, EXCLUDING
CLOCKS OF 9104.00.00:

9103.10.00-Electrically operated

0.0%

A

9103.90.00-Other0.0%

A9104.00.00

INSTRUMENT PANEL CLOCKS AND CLOCKS OF A
SIMILAR TYPE FOR VEHICLES, AIRCRAFT,SPACECRAFT OR VESSELS

0.0%

A

9105

OTHER CLOCKS:

9105.1-Alarm clocks:

9105.11.00--Electrically operated

0.0%

A

9105.19.00--Other0.0%

A

9105.2-Wall clocks:

9105.21.00--Electrically operated

0.0%

A

9105.29.00--Other0.0%

A

9105.9-Other:9105.91.00--Electrically operated

0.0%

A

9105.99.00--Other

0.0%

A

9106

TIME OF DAY RECORDING APPARATUS AND
APPARATUS FOR MEASURING, RECORDING OR
OTHERWISE INDICATING INTERVALS OF TIME,
WITH CLOCK OR WATCH MOVEMENT OR WITHSYNCHRONOUS MOTOR (FOR EXAMPLE, TIMEREGISTERS, TIME-RECORDERS):

9106.10.00-Time-registers; time-recorders

5.0%

B

9106.90.00-Other0.0%

A

9102.1

Description

532

Base RateHS code(HS2012)

Description

Base Rate

Staging
Category

9107.00.00

TIME SWITCHES WITH
CLOCK OR WATCH
MOVEMENT OR WITH SYNCHRONOUS MOTOR

5.0%

B

9108

WATCH MOVEMENTS, COMPLETE AND ASSEMBLED:

9108.10.0%

A9108.12.00-Electrically operated:--With mechanical display only or with adevice to which a mechanical display canbe incorporated--With opto-electronic display only

0.0%

A

9108.19.00--Other0.0%

A

9108.20.00-With automatic winding

0.0%

A

9108.90.00-Other

0.0%

A

9109

CLOCK MOVEMENTS, COMPLETE AND ASSEMBLED:

9109.10.00-Electrically operated

0.0%

A

9109.90.00-Other

0.0%

A

9110

COMPLETE
WATCH
OR
CLOCK
MOVEMENTS,
UNASSEMBLED
OR
PARTLYASSEMBLED(MOVEMENT SETS); INCOMPLETE WATCH OR
CLOCK MOVEMENTS, ASSEMBLED; ROUGH WATCH
OR CLOCK MOVEMENTS:

9110.1-Of watches:

9110.11.00--Complete
movements,
unassembled
partly assembled (movement sets)

0.0%

A

9110.12.00--Incomplete movements, assembled

0.0%

A

9110.19.00--Rough movements

0.0%

A

9110.90-Other:9110.90.10---Of goods of 9107.00.00

5.0%

B

9110.90.90---Other

0.0%

A

9111

WATCH CASES AND PARTS THEREOF:-Cases of precious metal or of metal
clad with precious metal-Cases of base metal, whether or notgold- or silver-plated-Other cases

0.0%

A

0.0%

A

9108.11.00

9111.10.00
9111.20.00
9111.80.00

or

0.0%

A

0.0%

A

9112.20.00-Parts
CLOCK CASES AND CASES OF A SIMILAR TYPEFOR OTHER GOODS OF THIS CHAPTER, AND
PARTS THEREOF:-Cases0.0%A9112.90.00-Parts

0.0%

A

9113

WATCH STRAPS, WATCH BANDS AND
BRACELETS, AND PARTS THEREOF:

5.0%

B

0.0%

A

5.0%

B

9111.90.00
9112

WATCH

9113.90.00-Of precious metal or of metal clad with
precious metal-Of base metal, whether or not gold- or
silver-plated-Other9114

OTHER CLOCK OR WATCH PARTS:

9114.10.00-Springs, including hair-springs

0.0%

A

9114.30.00-Dials0.0%

A9114.40.00-Plates and bridges

0.0%

A

9114.90.00-Other0.0%

A

9113.10.00
9113.20.00

533

HS code(HS2012)

Base Rate

Staging
Category

9201.10.00

PIANOS,INCLUDINGAUTOMATICPIANOS;HARPSICHORDS AND OTHER KEYBOARD STRINGED
INSTRUMENTS:-Upright pianos

0.0%

A

9201.20.00-Grand pianos

0.0%

A

9201.90.00-Other

0.0%

A

9202

OTHER STRING MUSICAL INSTRUMENTS
EXAMPLE, GUITARS, VIOLINS, HARPS):

9202.10.00-Played with a bow

0.0%

A

9202.90.00-Other

5.0%

B

9205

WIND MUSICAL INSTRUMENTS (FOR EXAMPLE,
KEYBOARDPIPE
ORGANS,
ACCORDIONS,CLARINETS, TRUMPETS, BAGPIPES), OTHER
THAN FAIRGROUND ORGANS AND MECHANICALSTREET ORGANS:

9205.10.00-Brass-wind instruments

0.0%

A

9205.90.00-OtherPERCUSSIONMUSICALINSTRUMENTS(FOR
EXAMPLE,DRUMS,XYLOPHONES,CYMBALS,
CASTANETS, MARACAS)MUSICAL INSTRUMENTS, THE SOUND OF WHICH
IS PRODUCED, OR MUST BE AMPLIFIED,
ELECTRICALLY(FOR
EXAMPLE,ORGANS,GUITARS, ACCORDIONS):-Keyboard
instruments,
other
than
accordions-Other

0.0%

A

5.0%

B

0.0%

A

5.0%

B

92
9201

9206.00.00

9207

9207.10.00
9207.90.00

Description
MUSICALINSTRUMENTS;PARTS
ACCESSORIES OF SUCH ARTICLES

AND

(FOR

9208

MUSICAL
BOXES,FAIRGROUNDORGANS,MECHANICALSTREETORGANS,MECHANICALSINGING BIRDS, MUSICAL SAWS AND OTHERMUSICAL INSTRUMENTS NOT FALLING WITHINANY OTHER HEADING OF THIS CHAPTER; DECOYCALLS OF ALL KINDS; WHISTLES, CALL HORNSAND OTHER MOUTH-BLOWN SOUND SIGNALLINGINSTRUMENTS:

9208.10.00-Musical boxes

0.0%

A

9208.90.00-Other

0.0%

A

9209

PARTS
(FOR
EXAMPLE,MECHANISMS
FORMUSICAL BOXES) AND ACCESSORIES (FOREXAMPLE, CARDS, DISCS AND ROLLS FORMECHANICALINSTRUMENTS)
OF
MUSICALINSTRUMENTS; METRONOMES, TUNING FORKS
AND PITCH PIPES OF ALL KINDS:

9209.30.00-Musical instrument strings

0.0%

A

9209.9-Other:9209.91.00--Parts and accessories for pianos--Parts and accessories for the musicalinstruments of 9202--Parts and accessories for the musicalinstruments of 9207--Other

0.0%

A

5.0%

B

0.0%

A

0.0%

A

9209.92.00
9209.94.00
9209.99.00
93

ARMS
AND
AMMUNITION;ACCESSORIES THEREOF

PARTS

534

AND

HS code(HS2012)9301
9301.10.00
9301.20.00
9301.90.00

Description-Artillery weapons (for example, guns,
howitzers and mortars)-Rocketlaunchers;
flame-throwers;
grenade launchers; torpedo tubes andsimilar projectors-OtherREVOLVERS AND PISTOLS, OTHER THAN THOSE
OF 9303 OR 9304.00.00

9303

OTHER FIREARMS AND SIMILAR DEVICES WHICHOPERATE BY THE FIRING OF AN EXPLOSIVECHARGE (FOR EXAMPLE, SPORTING SHOTGUNSANDRIFLES,MUZZLE-LOADINGFIREARMS,
VERY PISTOLS AND OTHER DEVICES DESIGNEDTO PROJECT ONLY SIGNAL FLARES, PISTOLSANDREVOLVERSFORFIRINGBLANK
AMMUNITION, CAPTIVE-BOLT HUMANE KILLERS,
LINE-THROWING GUNS):

9303.20.00
9303.30.00
9303.90.00

Staging
Category

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

0.0%

A

5.0%

B

MILITARY WEAPONS, OTHER THAN REVOLVERS,PISTOLS AND THE ARMS OF 9307.00.00:

9302.00.00

9303.10.00

Base Rate-Muzzle-loading firearms-Other sporting, hunting or targetshooting shotguns, including combination
shotgun-rifles-Other sporting, hunting or targetshooting rifles-Other9304.00.00

OTHER ARMS (FOR EXAMPLE, SPRING, AIR OR
GAS
GUNS
AND
PISTOLS,
TRUNCHEONS),EXCLUDING THOSE OF 9307.00.00

9305

PARTS AND ACCESSORIES
9301 TO 9304.00.00:

9305.10.00-Of revolvers or pistols

9305.20-Of shotguns or rifles of 9303:

9305.20.10---Shotgun barrels

0.0%

A

9305.20.90---Other5.0%

B9305.9-Other:9305.91.00--Of military weapons of 9301

5.0%

B

9305.99.00--Other

5.0%

B

9306

BOMBS,
GRENADES,TORPEDOES,MINES,MISSILES AND SIMILAR MUNITIONS OF WAR
AND PARTS THEREOF; CARTRIDGES AND OTHER
AMMUNITION AND PROJECTILES AND PARTS
THEREOF, INCLUDING SHOT AND CARTRIDGE
WADS:

9306.21.00-Shotgun cartridges and parts thereof;
air gun pellets:--Cartridges

5.0%

B

9306.29.00--Other0.0%

A9306.30.00-Other cartridges and parts thereof

5.0%

B

9306.90.00-Other0.0%

A9307.00.00

SWORDS, CUTLASSES, BAYONETS, LANCES AND
SIMILAR ARMS AND PARTS THEREOF ANDSCABBARDS AND SHEATHS THEREFOR

0.0%

A

9306.2OF

ARTICLES535

OFHS code(HS2012)

Base Rate

Staging
Category

0.0%

A

5.0%

D

5.0%

B

5.0%

B

9401.51.00-Seats of cane, osier, bamboo or similarmaterials:--Of bamboo or rattan

5.0%

B

9401.59.00--Other5.0%

B

9401.6-Other seats, with wooden frames:

9401.61.00--Upholstered

5.0%

B

9401.69.00--Other5.0%

B

9401.7-Other seats, with metal frames:

9401.71.00--Upholstered

5.0%

B

9401.79.00--Other5.0%

B

9401.80.00-Other seats

5.0%

B

9401.90-Parts:9401.90.10---Of seats of a kind used for aircraft---Of seats of a kind used for motor
vehicles---Other

0.0%

A

5.0%

D

5.0%

B

0.0%

A

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

94

9401
9401.10.00
9401.20.00
9401.30.00
9401.40.00
9401.59401.90.20
9401.90.90

9402

9402.10.00
9402.90.00
9403
9403.10.00
9403.20.00
9403.30.00
9403.40.00
9403.50.00
9403.60.00

Description
FURNITURE; BEDDING, MATTRESSES, MATTRESSSUPPORTS, CUSHIONS AND SIMILAR STUFFED
FURNISHINGS;
LAMPS
AND
LIGHTING
FITTINGS, NOT ELSEWHERE SPECIFIED OR
INCLUDED; ILLUMINATED SIGNS, ILLUMINATED
NAME-PLATES AND THE LIKE; PREFABRICATEDBUILDINGSSEATS (OTHER THAN
THOSE OF 9402),
WHETHER OR NOT CONVERTIBLE INTO BEDS,
AND PARTS THEREOF:-Seats of a kind used for aircraft-Seats of a kind used for motor vehicles-Swivelseats
withvariableheightadjustment-Seats other thangarden seats or
camping equipment, convertible into beds

MEDICAL, SURGICAL, DENTAL OR VETERINARYFURNITURE(FOR
EXAMPLE,OPERATING
TABLES,
EXAMINATIONTABLES,HOSPITAL
BEDS WITH MECHANICAL FITTINGS, DENTISTS'CHAIRS); BARBERS' CHAIRS AND SIMILAR
CHAIRS, HAVING ROTATING AS WELL AS BOTH
RECLINING AND ELEVATING MOVEMENTS; PARTS
OF THE FOREGOING ARTICLES:-Dentists', barbers' or similar chairs
and parts thereof-OtherOTHER FURNITURE AND PARTS THEREOF:-Metal furniture of a kind used in
offices-Other metal furniture-Wooden furniture of a kind used in
offices-Wooden furniture of a kind used in the
kitchen-Wooden furniture of a kind used in the
bedroom-Other wooden furniture536

HS code(HS2012)9403.70.00

Description

Base Rate
5.0%

9403.81.00-Furniture of plastics-Furniture of other materials, including
cane,osier,
bambooorsimilarmaterials:--Of bamboo or rattan

Staging
Category
B

5.0%

B

9403.89.00--Other5.0%

B9403.90.00-Parts

5.0%

B

9404

MATTRESS SUPPORTS; ARTICLES OF BEDDING
AND SIMILAR FURNISHING (FOR EXAMPLE,
MATTRESSES,QUILTS,EIDERDOWNS,CUSHIONS, POUFFES AND PILLOWS) FITTED
WITH SPRINGS OR STUFFED OR INTERNALLYFITTED WITH ANY MATERIAL OR OF CELLULAR
RUBBER OR PLASTICS, WHETHER OR NOT
COVERED:9404.10.00-Mattress supports

0.0%

A

9404.20.0%

A9404.29.00-Mattresses:--Of
cellularrubberwhether or not covered--Of other materials

0.0%

A

9404.30.00-Sleeping bags

5.0%

B

9404.90.00-Other

5.0%

B

9405

LAMPS AND LIGHTING FITTINGS INCLUDINGSEARCHLIGHTS AND SPOTLIGHTS AND PARTS
THEREOF, NOT ELSEWHERE SPECIFIED OR
INCLUDED; ILLUMINATED SIGNS, ILLUMINATED
NAME-PLATES AND THE LIKE, HAVING A
PERMANENTLY FIXED LIGHT SOURCE, AND
PARTS THEREOF NOT ELSEWHERE SPECIFIED OR
INCLUDED:
5.0%

B

5.0%

B

5.0%

B

5.0%

B

0.0%

A

5.0%

B

5.0%

B

9403.89404.21.00

9405.10.00

9405.20.00
9405.30.00
9405.40.00
9405.50
9405.50.10
9405.50.90

orplastics,-Chandeliers and other electric ceilingor wall lighting fittings, excluding
those of a kind used for lighting public
open spaces or thoroughfares-Electric table, desk, bedside or floorstanding lamps-Lighting sets of a kind used for
Christmas trees-Otherelectric
lamps
andlighting
fittings-Non-electrical
lamps
and
lighting
fittings:---Candlesticks of glass

9405.9---Other-Illuminated signs,
plates and the like-Parts:9405.91.00--Of glass

5.0%

B

9405.92.00--Of plastics

5.0%

B

9405.99.00--Other

5.0%

B

9406.00.00

PREFABRICATED BUILDINGS

5.0%

B

95

TOYS, GAMES AND SPORTS REQUISITES; PARTS
AND ACCESSORIES THEREOF

9405.60.00

illuminated

537

name-

HS code(HS2012)

Base Rate

Staging
Category

5.0%

B

5.0%

B

5.0%

B

0.0%

A

5.0%

B

0.0%

A

5.0%

B

0.0%

A

9503.00.9---Puzzles, other than books---Goods,
asfollows:(a)electric
trains, including tracks, signals andother accessories therefor; (b) reducedsize (“scale”) model assembly kits,
whether or not working models---Othergoods,
asfollows:(a)constructionsets
andconstructional
toys; (b) toys put up in sets or outfits---Other toys and models, incorporating
a motor---Other:

9503.00.91----Of metal

5.0%

B

9503.00.99----Other

5.0%

B

9504

VIDEO
GAME
CONSOLESAND
MACHINES,ARTICLES FOR FUNFAIR, TABLE OR PARLOURGAMES, INCLUDING PINTABLES, BILLIARDS,
SPECIAL TABLES FOR CASINO GAMES AND
AUTOMATIC BOWLING ALLEY EQUIPMENT:
5.0%

B

5.0%

B

5.0%

B

0.0%

A

5.0%

B

9503

9503.00.10

9503.00.20
9503.00.30
9503.00.40
9503.00.50

9503.00.60

9503.00.70
9503.00.80

9504.20.00

9504.30.00

Description
TRICYCLES, SCOOTERS, PEDAL CARS AND
SIMILAR WHEELED TOYS; DOLLS' CARRIAGES;DOLLS;OTHER
TOYS;
REDUCED-SIZE(“SCALE”)
MODELSAND
SIMILAR
RECREATIONAL MODELS, WORKING OR NOT;PUZZLES OF ALL KINDS:---Wheeled toys designed to be ridden bychildren(forexample,tricycles,
scooters and pedal cars) and similar
wheeled toys; dolls' carriages---Dolls representing only human beings,
including parts and accessories for
those dolls---Toys representing animals or nonhuman creatures---Goods, as follows: (a) toy musicalinstruments and apparatus; (b) books-Articles and accessories for billiardsof all kinds-Othergames,
operatedbycoins,
banknotes, bank cards, tokens or by anyother means of payment, other thanautomatic bowling alley equipment

9504.40.00-Playing cards

9504.50-Video game consoles and machines, otherthan those of 9504.30.00:

9504.50.90---Video games of a kind used with atelevision receiver---Other

9504.90-Other:9504.90.10---Books0.0%

A

9504.90.90---Other

5.0%

B

9505

FESTIVE, CARNIVAL OR OTHER ENTERTAINMENTARTICLES, INCLUDING CONJURING TRICKS ANDNOVELTY JOKES:

9505.10.00-Articles for Christmas festivities

5.0%

B

9505.90.00-Other

5.0%

B9504.50.10

538

HS code(HS2012)

Description

Base Rate

Staging
Category

9506

ARTICLESAND
EQUIPMENTFOR
GENERALPHYSICAL
EXERCISE,
GYMNASTICS,
ATHLETICS,
OTHER
SPORTS(INCLUDINGTABLE-TENNIS) OR OUTDOOR GAMES, NOT
SPECIFIED OR INCLUDED ELSEWHERE IN THISCHAPTER; SWIMMING POOLS AND PADDLINGPOOLS:

9506.1-Snow-skis and other snow-ski equipment:

9506.11.00--Skis0.0%

A9506.12.00--Ski-fastenings (ski-bindings)

0.0%

A

9506.19.00--Other

5.0%

B9506.2-Water-skis, surf-boards, sailboards andother water-sport equipment:

9506.21.00--Sailboards

5.0%

B

9506.29.00--Other

5.0%

B9506.3-Golf clubs and other golf equipment:

9506.31.00--Clubs, complete

5.0%

B

9506.32.00--Balls

5.0%

B9506.39.00--Other

5.0%

B9506.40.00

5.0%

B

0.0%

A

0.0%

A

9506.61.00-Articles and equipment for table-tennis-Tennis, badminton or similar rackets,
whether or not strung:--Lawn-tennis rackets, whether or not
strung--Other-Balls, other than golf balls and tabletennis balls:--Lawn-tennis balls

0.0%

A

9506.62.00--Inflatable

5.0%

B

9506.69.00--Other

5.0%

B9506.70.00-Ice skates and roller skates, including
skating boots with skates attached

5.0%

B

5.0%

B

9506.99-Other:--Articles
physicalathletics--Other:

9506.99.10---Children’s playground equipment

5.0%

B

9506.99.90---Other

5.0%

B

9507

FISHING RODS, FISH-HOOKS AND OTHER LINEFISHINGTACKLE;FISH
LANDINGNETS,
BUTTERFLY NETS AND SIMILAR NETS; DECOY“BIRDS” (OTHER THAN THOSE OF 9208 OR
9705.00.00)
AND
SIMILAR
HUNTINGOR
SHOOTING REQUISITES:

9507.10.00-Fishing rods

5.0%

B

9507.20.00-Fish-hooks, whether or not snelled

0.0%

A

9507.30.00-Fishing reels

5.0%

B

9507.90.00-Other

5.0%

B9506.59506.51.00
9506.59.00
9506.69506.99506.91.00

and equipment for general
exercise,gymnastics
or539

HS code(HS2012)9508

Description

Base Rate

Staging
Category

5.0%

B

5.0%

B

ROUNDABOUTS, SWINGS, SHOOTING GALLERIES
AND
OTHER
FAIRGROUND
AMUSEMENTS;
TRAVELLINGCIRCUSESANDTRAVELLINGMENAGERIES; TRAVELLING THEATRES:

9508.90.00-Travelling
menageries-Other96

MISCELLANEOUS MANUFACTURED ARTICLES

9601

WORKED
IVORY,BONE,
TORTOISE-SHELL,
HORN, ANTLERS, CORAL, MOTHER-OF-PEARLAND OTHER ANIMAL CARVING MATERIAL, AND
ARTICLES OF THESE MATERIALS (INCLUDING
ARTICLES OBTAINED BY MOULDING):

9601.10.00-Worked ivory and articles of ivory

0.0%

A

9601.90.00-Other

5.0%

B

9602

WORKED VEGETABLE OR MINERAL CARVING
MATERIAL
AND
ARTICLESOF
THESE
MATERIALS; MOULDED OR CARVED ARTICLES OF
WAX, OF STEARIN, OF NATURAL GUMS OR
NATURAL RESINS OR OF MODELLING PASTES,AND OTHER MOULDED OR CARVED ARTICLES,NOT ELSEWHERE SPECIFIED OR INCLUDED;
WORKED
UNHARDENEDGELATIN(EXCEPTGELATIN
OF
3503)
AND
ARTICLESOFUNHARDENED GELATIN:

9602.00.10---Empty gelatin capsules

5.0%

B

9602.00.90---Other

5.0%

B

9603

BROOMS,
BRUSHES(INCLUDING
BRUSHESCONSTITUTINGPARTSOFMACHINES,APPLIANCES OR VEHICLES), HAND-OPERATEDMECHANICALFLOORSWEEPERS,NOTMOTORISED, MOPS AND FEATHER DUSTERS;PREPARED KNOTS AND TUFTS FOR BROOM OR
BRUSH MAKING; PAINT PADS AND ROLLERS;SQUEEGEES (OTHER THAN ROLLER SQUEEGEES):

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

5.0%

B

9508.10.00

9603.10.00

9603.29603.21.00
9603.29.00
9603.30.00
9603.40.00

circusesandtravelling-Brooms and brushes, consisting of twigs
orothervegetablematerials
bound
together, with or without handles-Tooth brushes, shaving brushes, hairbrushes, nail brushes, eyelash brushes
and other toilet brushes for use on the
person,includingsuchbrushesconstituting parts of appliances:--Tooth brushes, including dental-plate
brushes--Other-Artists' brushes, writing brushes andsimilar brushes for the application of
cosmetics-Paint, distemper, varnish or similar
brushes(otherthan
brushesof9603.30.00); paint pads and rollers

9603.50.00-Other brushes constituting parts
machines, appliances or vehicles

9603.90.00-Other5.0%

B9604.00.00

HAND SIEVES AND HAND RIDDLES

0.0%

A

540

of

HS code(HS2012)

Description

Base Rate

Staging
Category

9605.00.00

TRAVEL SETS FOR PERSONAL TOILET, SEWING
OR SHOE OR CLOTHES CLEANING

0.0%

A

9606

BUTTONS, PRESS-FASTENERS, SNAP-FASTENERS
AND PRESS-STUDS, BUTTON MOULDS AND OTHERPARTS OF THESE ARTICLES; BUTTON BLANKS:

9606.10.00-Press-fasteners,
snap-fastenerspress-studs and parts therefor

5.0%

B

5.0%

B

0.0%

A

5.0%

B

0.0%

A

9606.2and9607-Buttons:--Of plastics, not covered with textile
material--Of base metal,
notcovered withtextile material--Other-Button moulds andother parts ofbuttons; button blanks
SLIDE FASTENERS AND PARTS THEREOF:

9607.1-Slide fasteners:

9607.11.00--Fitted with chain scoops of base metal

5.0%

B

9607.19.00--Other

5.0%

B

9607.20.00-Parts

5.0%

B

9608

BALL POINT PENS; FELT TIPPED AND OTHER
POROUS-TIPPED PENS AND MARKERS; FOUNTAIN
PENS, STYLOGRAPH PENS AND OTHER PENS;DUPLICATINGSTYLOS;PROPELLINGORSLIDING PENCILS; PEN-HOLDERS, PENCILHOLDERSAND
SIMILARHOLDERS;PARTS(INCLUDING CAPS AND
CLIPS) OF THE
FOREGOING ARTICLES, OTHER THAN THOSE OF
9609:
5.0%

B

5.0%

B

9608.30.10-Ball point pens
-Felt tipped and other porous-tippedpens and markers-Fountain pens, stylograph pens andother pens:---Indian ink drawing pens

0.0%

A

9608.30.90---Other5.0%

B

9608.40.00-Propelling or sliding pencils-Sets of articles from two or more of
the foregoing subheadings

5.0%

B

0.0%

A

5.0%

B

9606.21.00
9606.22.00
9606.29.00
9606.30.00

9608.10.00
9608.20.00
9608.30

9608.50.00
9608.60.00-Refills for ball point pens, comprising
the ball point and ink-reservoir

9608.9-Other:9608.91.00--Pen nibs and nib points

0.0%

A

9608.99.00--Other

5.0%

B

5.0%

B

0.0%

A

0.0%

A

9609.20.00

PENCILS (OTHER THAN PENCILS OF 9608),
CRAYONS, PENCIL LEADS, PASTELS, DRAWINGCHARCOALS, WRITING OR DRAWING CHALKS ANDTAILORS' CHALKS:-Pencils and crayons, with leads encasedin a rigid sheath-Pencil leads, black or coloured

9609.90.00-Other9609

9609.10.00

541

HS code(HS2012)

Description

Base Rate

Staging
Category

9610.00.00

SLATES AND BOARDS, WITH WRITING ORDRAWING SURFACES, WHETHER OR NOT FRAMED

5.0%

B

9611.00.00

DATE, SEALING OR NUMBERING STAMPS, AND
THE LIKE (INCLUDING DEVICES FOR PRINTINGOREMBOSSINGLABELS),DESIGNEDFOR
OPERATING IN THE HAND; HAND-OPERATEDCOMPOSING STICKS, AND HAND PRINTING SETS
INCORPORATING SUCH COMPOSING STICKS

0.0%

A

9612

TYPEWRITER OR SIMILAR RIBBONS, INKED OR
OTHERWISE
PREPAREDFOR
GIVING
IMPRESSIONS, WHETHER OR NOT ON SPOOLS OR
IN CARTRIDGES; INK-PADS, WHETHER OR NOT
INKED, WITH OR WITHOUT BOXES:

9612.10.00-Ribbons

5.0%

B

9612.20.00-Ink-pads

5.0%

B

0.0%

A

0.0%

A

9613.80

CIGARETTE LIGHTERS AND OTHER LIGHTERS,WHETHER OR NOT MECHANICAL OR ELECTRICAL,
AND PARTS THEREOF OTHER THAN FLINTS AND
WICKS:-Pocket lighters, gas fuelled, nonrefillable-Pocketlighters,gas
fuelled,refillable-Other lighters:

9613.80.10---Table lighters

0.0%

A

9613.80.90---Other

5.0%

D

9613.90.00-PartsSMOKING PIPES (INCLUDING PIPE BOWLS) AND
CIGAR OR CIGARETTE HOLDERS, AND PARTS
THEREOFCOMBS,HAIR-SLIDES
AND
THE
LIKE;
HAIRPINS, CURLING PINS, CURLING GRIPS,HAIR-CURLERS AND THE LIKE, OTHER THAN
THOSE OF 8516, AND PARTS THEREOF:

0.0%

A

0.0%

A

9613

9613.10.00
9613.20.00

9614.00.00

9615
9615.1-Combs, hair-slides and the like:

9615.11.00--Of hard rubber or plastics

5.0%

B

9615.19.00--Other0.0%

A9615.90.00-Other

5.0%

B

9616

SCENT SPRAYS AND SIMILAR TOILET SPRAYS,AND MOUNTS AND HEADS THEREFOR; POWDERPUFFS AND PADS FOR THE APPLICATION OF
COSMETICS OR TOILET PREPARATIONS:

9616.10.00-Scent sprays and similar toilet sprays,
and mounts and heads therefor

0.0%

A

9616.20.00-Powder-puffs
andpads
applicationof
cosmetics
preparations

0.0%

A

9617.00.00

VACUUM FLASKS AND OTHER VACUUM VESSELS,COMPLETE WITH CASES; PARTS THEREOF OTHER
THAN GLASS INNERS

0.0%

A

9618.00.00

TAILORS' DUMMIES AND OTHER LAY FIGURES;
AUTOMATA AND OTHER ANIMATED DISPLAYSUSED FOR SHOP WINDOW DRESSING

0.0%

A

542

for
the
or
toiletHS code(HS2012)9619

9619.00.10

9619.00.2
9619.00.21
9619.00.29

Description

Base Rate

Staging
Category

5.0%

B

0.0%

A

SANITARY TOWELS (PADS) AND TAMPONS,
NAPKINS AND NAPKIN LINERS FOR BABIES AND
SIMILAR ARTICLES, OF ANY MATERIAL:---Goods,
of
paper
pulp,
paper,
cellulose wadding or webs of cellulose
fibresoroftextilewadding,asfollows: (a) incontinence pads, whether
or not having an adhesive strip; (b)pants or napkins for adults---Goods, NSA, of paper pulp, paper,
cellulose wadding or webs of cellulose
fibres or of textile wadding:----Tampons

5.0%

B

10.0%

E

9619.00.4----Other---Sanitary articles, NSA, being women’s
or girls' briefs or panties or men’s orboys' underpants or briefs---Garments, NSA:

9619.00.41----For babies

10.0%

E

9619.00.49----Other

10.0%

E

9619.00.50---Clothing accessories

0.0%

A

9619.00.60---Sanitary articles of plastics, NSA

5.0%

B

9619.00.90---Other textile articles
WORKS OF ART, COLLECTORS’ANTIQUES

5.0%

B

9619.00.30

97

PIECES

AND

9701

PAINTINGS,DRAWINGSANDPASTELS,EXECUTED ENTIRELY BY HAND, OTHER THANDRAWINGS OF 4906.00.00 AND OTHER THAN
HAND-PAINTEDOR
HAND-DECORATED
MANUFACTUREDARTICLES;COLLAGESANDSIMILAR DECORATIVE PLAQUES:

9701.10.00-Paintings, drawings and pastels

0.0%

A

9701.90.00-OtherORIGINAL
ENGRAVINGS,PRINTSAND
LITHOGRAPHSORIGINAL SCULPTURES AND STATUARY, IN ANY
MATERIAL

0.0%

A

0.0%

A

0.0%

A

9704.00.00

POSTAGEOR
REVENUE
STAMPS,
STAMPPOSTMARKS,FIRST-DAY
COVERS,POSTALSTATIONERY (STAMPED PAPER), AND THE
LIKE, USED OR UNUSED, OTHER THAN THOSE
OF 49070.0%

A9705.00.00

COLLECTIONS AND COLLECTORS' PIECES OFZOOLOGICAL,BOTANICAL,MINERALOGICAL,ANATOMICAL, HISTORICAL, ARCHAEOLOGICAL ,PALAEONTOLOGICAL,ETHNOGRAPHICORNUMISMATIC INTEREST

0.0%

A

9706.00.00

ANTIQUES OF AN AGE EXCEEDING ONE HUNDRED
YEARS

0.0%

A

9702.00.00
9703.00.00

543

PART 3
Section 1
Notes for Schedule of Japan
1. For the purposes of Article 2.4 (Trade in Goods Elimination or Reduction of Customs Duties), the following
categories indicated in Column 4 of Section 2 (Schedule ofJapan) shall apply:(a)customs duties on originating goods classified
under the tariff lines indicated with “A” shallbe eliminated entirely, and such goods shall be
duty free on the date of entry into force of thisAgreement;(b)customs duties on originating goods classified
under the tariff lines indicated with “A*” shallbe eliminated entirely and shall be as provided
for in the terms and conditions set out in thenote indicated in Column 5 of Section 2 (Scheduleof Japan), and such goods shall be duty free on
the date of entry into force of this Agreement;(c)customs duties on originating goods classified
under the tariff lines indicated with “B3” shallbe eliminated, from the Base Rate to free, infour equal annual instalments beginning on thedate of entry into force of this Agreement, andsuch goods shall be duty free, effective on
1 April of the fourth year;(d)customs duties on originating goods classified
under the tariff lines indicated with “B4” shallbe eliminated, from the Base Rate to free, infive equal annual instalments beginning on thedate of entry into force of this Agreement, andsuch goods shall be duty free, effective on
1 April of the fifth year;

544

(e)

customs duties on originating goods classified
under the tariff lines indicated with “B5” shallbe eliminated, from the Base Rate to free, in six
equal annual instalments beginning on the date ofentry into force of this Agreement, and such
goods shall be duty free, effective on 1 April ofthe sixth year;(f)customs duties on originating goods classified
under the tariff lines indicated with “B7” shallbe eliminated, from the Base Rate to free, ineight equal annual instalments beginning on thedate of entry into force of this Agreement, andsuch goods shall be duty free, effective on
1 April of the eighth year;(g)customs duties on originating goods classified
under the tariff lines indicated with “B7*” shallbe eliminated in the terms and conditions set out
in the note indicated in Column 5 of Section 2(Schedule of Japan);(h)customs duties on originating goods classified
under the tariff lines indicated with “B10” shallbe eliminated, from the Base Rate to free, in 11
equal annual instalments beginning on the date ofentry into force of this Agreement, and such
goods shall be duty free, effective on 1 April ofthe 11th year;(i)customs duties on originating goods classified
under the tariff lines indicated with “B10*”
shall be eliminated, from the Base Rate to free,in six equal annual instalments. This annual
reduction shall take place on 1 April of eachyear from the sixth year to the 11th year, andsuch goods shall be duty free, effective on 1
April of the 11th year;(j)customs duties on originating goods classified
under the tariff lines indicated with “B10**”shall be eliminated, from the Base Rate to free,in nine equal annual instalments. This annual
reduction shall take place on 1 April of eachyear from the third year to the 11th year, andsuch goods shall be duty free, effective on
1 April of the 11th year;

545

(k)

customs duties on originating goods classified
under the tariff lines indicated “B10***” shallbe eliminated in the terms and conditions set out
in the note indicated in Column 5 of Section 2(Schedule of Japan);(l)customs duties on originating goods classified
under the tariff lines indicated with “B10****”
shall be eliminated, from the Base Rate to free,effective on 1 April of the 11th year;(m)customs duties on originating goods classified
under the tariff lines indicated with “B10S”
shall be eliminated, from the Base Rate to free,in 11 equal annual instalments beginning on thedate of entry into force of this Agreement, andsuch goods shall be duty free, effective on
1 April of the 11th year. Customs duties on such
goods shall be subject to review by the Parties
in the fifth year following entry into force of
this Agreement or a year on which the Parties
otherwise agree, whichever comes first, in
accordance with Article 2.20 (Trade in Goods Reviews of Market Access and Protection ofCompetitiveness);(n)customs duties on originating goods classified
under the tariff lines indicated with “B15” shallbe eliminated, from the Base Rate to free, in 16
equal annual instalments beginning on the date ofentry into force of this Agreement, and such
goods shall be duty free, effective on 1 April ofthe 16th year;(o)customs duties on originating goods classified
under the tariff lines indicated with “P” shallbe reduced in accordance with the terms andconditions set out in the note indicated inColumn 5 of Section 2 (Schedule of Japan);

546

(p)

customs duties on originating goods classified
under the tariff lines indicated with “PS” shallbe reduced in accordance with the terms andconditions set out in the note indicated inColumn 5 of Section 2 (Schedule of Japan) and be
subject to review by the Parties in the fifth
year following entry into force of this Agreement
or a year on which the Parties otherwise agree,whichever comes first, in accordance with Article
2.20 (Trade in Goods - Reviews of Market Accessand Protection of Competitiveness);(q)customs duties on originating goods classified
under the tariff lines indicated with “PS*” or“PS**”shall be reduced in accordance with theterms and conditions set out in the note
indicated in Column 5 of Section 2 (Schedule ofJapan) and be subject to review by the Parties in
the fifth year following entry into force of thisAgreement or a year on which the Parties
otherwise agree, whichever comes first, in
accordance with Article 2.20 (Trade in Goods Reviews of Market Access and Protection ofCompetitiveness);(r)customs duties on originating goods classified
under the tariff lines indicated with “Q” shallbe as provided for in the terms and conditions
set out in the note indicated in Column 5 ofSection 2 (Schedule of Japan);(s)customs duties on originating goods classified
under the tariff lines indicated with “QS” shallbe as provided for in the terms and conditions
set out in the note indicated in Column 5 ofSection 2 (Schedule of Japan) and be subject toreview by the Parties in the fifth year
following entry into force of this Agreement or ayear on which the Parties otherwise agree,whichever comes first, in accordance with Article
2.20 (Trade in Goods - Reviews of Market Accessand Protection of Competitiveness);

547

(t)

the originating goods classified under the tariff
lines indicated with “R” shall be excluded fromany tariff commitment referred to in
subparagraphs (a) through (s), and the customs
duties on those originating goods shall be
subject to negotiation between the Parties in thefifth year following entry into force of thisAgreement;(u)the originating goods classified under the tariff
lines indicated with “S” shall be excluded fromany tariff commitment referred to in
subparagraphs (a) through (s), and the customs
duties on those originating goods shall be
subject to review by the Parties in the fifth
year following entry into force of this Agreement
or a year on which the Parties otherwise agree,whichever comes first, in accordance with Article
2.20 (Trade in Goods - Reviews of Market Accessand Protection of Competitiveness); and(v)

the originating goods classified under the tariff
lines indicated with “X” shall be excluded fromany tariff commitment referred to in
subparagraphs (a) through (u).

2. The terms and conditions in the following notes
indicated with (1) to (56) shall apply to originating goods
with the corresponding number in Column 5 of Section 2(Schedule of Japan).
(1)

The rate of customs duty shall be 30,600 Yen pereach, as from the date of entry into force of
this Agreement.

(2)

The rate of customs duty shall be 51,000 Yen pereach, as from the date of entry into force of
this Agreement.

(3)

The rate of customs duty shall be as follows:(a)32.5 per cent for the first year;(b)

31.5 per cent for the second year;(c)

30.5 per cent for the third year;

548

(4)

(d)

29.9 per cent for the fourth year;(e)

29.3 per cent for the fifth year;(f)

28.8 per cent for the sixth year;(g)

28.2 per cent for the seventh year;(h)27.6 per cent for the eighth year;(i)

27 per cent for the ninth year;(j)

26.4 per cent for the tenth year;(k)

25.8 per cent for the 11th year;(l)25.3 per cent for the 12th year;(m)

24.7 per cent for the 13th year;(n)

24.1 per cent for the 14th year; and(o)23.5 per cent for the 15th year and foreach subsequent year.

The rate of customs duty shall be as follows:(a)30.5 per cent for the first year;(b)

28.5 per cent for the second year;(c)

27.5 per cent for the third year;(d)27.2 per cent for the fourth year;(e)

26.9 per cent for the fifth year;(f)

26.7 per cent for the sixth year;(g)

26.4 per cent for the seventh year;(h)26.1 per cent for the eighth year;(i)

25.8 per cent for the ninth year;(j)

25.6 per cent for the tenth year;

549

(k)

25.3 per cent for the 11th year;(l)

25 per cent for the 12th year;(m)

24.1 per cent for the 13th year;(n)

23.2 per cent for the 14th year(o)22.3 per cent for the 15th year;(p)

21.3 per cent for the 16th year;(q)

20.4 per cent for the 17th year; and(r)

19.5 per cent for the 18th year and foreach subsequent year.

(5)

The rate of customs duty shall be 8 per cent, asfrom the date of entry into force of thisAgreement.

(6)

The rate of customs duty shall be 2 per cent, asfrom the date of entry into force of thisAgreement.

(7)

The rate of customs duty shall be 4 per cent, asfrom the date of entry into force of thisAgreement.

(8)

The rate of customs duty shall be 3 per cent, asfrom the date of entry into force of thisAgreement.

(9)

The rate of customs duty shall be reduced, from25.5 per cent to 20.4 per cent, in six equal
annual instalments beginning on the date of entry
into force of this Agreement.

(10)

The rate of customs duty shall be reduced, from29.8 per cent to 23.8 per cent, in 11 equal
annual instalments beginning on the date of entry
into force of this Agreement.

(11)

The rate of customs duty shall be reduced, from15 per cent to 13.5 per cent, in six equal annual
instalments beginning on the date of entry into
force of this Agreement.

550

(12)

The rate of customs duty shall be reduced, from
21.3 per cent to 17 per cent, in six equal annual
instalments beginning on the date of entry into
force of this Agreement.

(13)

The rate of customs duty shall be reduced, from
13.2 Yen per kilogram to 11.88 Yen per kilogram,in six equal annual instalments beginning on thedate of entry into force of this Agreement.

(14)

The rate of customs duty shall be reduced, from
8.5 Yen per kilogram to 3.78 Yen per kilogram, insix equal annual instalments beginning on thedate of entry into force of this Agreement.

(15)

The rate of customs duty shall be reduced, from29.8 per cent to 25 per cent, in six equal annual
instalments beginning on the date of entry into
force of this Agreement.

(16)

The rate of customs duty other than the levy
shall be eliminated on the date of entry into
force of this Agreement. The rules with respect
to the levy charged on the originating good,including the conversion factor and its revision
process, will be provided for in the Operational
Procedures.

(17)

The rate of customs duty shall be 23.8 per cent,as from the date of entry into force of thisAgreement.

(18)

The rate of customs duty shall be 19 per cent, asfrom the date of entry into force of thisAgreement.

(19)

The rate of customs duty shall be reduced, from
10 per cent to 8 per cent, in 11 equal annual
instalments beginning on the date of entry into
force of this Agreement.

(20)

The rate of customs duty shall be 17 per cent, asfrom the date of entry into force of thisAgreement.

551

(21)

The rate of customs duty shall be 4.1 per cent,as from the date of entry into force of thisAgreement.

(22)

The rate of customs duty shall be reduced, from30 Yen per kilogram to 24 Yen per kilogram, in 11
equal annual instalments beginning on the date ofentry into force of this Agreement.

(23)

The rate of customs duty shall be reduced, from
21.3 per cent to 17 per cent, in 11 equal annual
instalments beginning on the date of entry into
force of this Agreement.

(24)

The rate of customs duty shall be 8.1 per cent,as from the date of entry into force of thisAgreement.

(25)

The rate of customs duty shall be reduced, from18 per cent to 10 per cent, in six equal annual
instalments beginning on the date of entry into
force of this Agreement.

(26)

The rate of customs duty shall be reduced, from15 per cent to 12 per cent, in 11 equal annual
instalments beginning on the date of entry into
force of this Agreement.

(27)

The rate of customs duty shall be reduced, from25.5 per cent to 20.4 per cent, in 11 equal
annual instalments beginning on the date of entry
into force of this Agreement.

(28)

The rate of customs duty shall be reduced, from
13 per cent to 10.4 per cent, in 11 equal annual
instalments beginning on the date of entry into
force of this Agreement.

(29)

The rate of customs duty shall be reduced, from
13.4 per cent to 12.1 per cent, in six equal
annual instalments beginning on the date of entry
into force of this Agreement.

(30)

The rate of customs duty shall be reduced, from
23.8 per cent to 19 per cent, in six equal annual
instalments beginning on the date of entry into
force of this Agreement.

552

(31)

The rate of customs duty shall be reduced, from29.8 per cent to 23.8 per cent, in six equal
annual instalments beginning on the date of entry
into force of this Agreement.

(32)

The rate of customs duty shall be reduced, from
17 per cent to 8.5 per cent, in six equal annual
instalments beginning on the date of entry into
force of this Agreement.

(33)

The rate of customs duty shall be reduced from
16.8 per cent to 15.1 per cent, in six equal
annual instalments beginning on the date of entry
into force of this Agreement.

(34)

(a)

A tariff rate quota shall be appliedin accordance with the following:(i)the aggregate quota quantity foreach year shall be 30 horses;(ii)

the in-quota rate of customs dutyon the originating goods shall be
reduced, from 3,400,000 Yen pereach to 1,700,000 Yen per each, ineight equal annual instalments
beginning on the date of entry into
force of this Agreement; and(iii) for the purposes of subparagraphs(i) and (ii), the tariff rate quota
shall be implemented through acertificate of tariff rate quota
issued by the importing Party. The
tariff rate quota shall beadministered by the importing Party,
and the aggregate quota quantity
shall be allocated by the importing
Party.
(b)

The originating goods classified under
the tariff lines indicated with “(34)”other than those imported under thetariff rate quota shall be excluded fromany tariff commitment referred to in
subparagraphs 1(a) to 1(u).

553

(35)

(a)

A tariff rate quota shall be applied inaccordance with the following:
(i)

(ii)

the aggregate quota quantity foreach year shall be as follows:(A)

5,600 tonnes for the first
year;

(B)

7,280 tonnes for the second
year;

(C)

8,960 tonnes for the third
year;

(D)

10,640 tonnes for the fourth
year;

(E)

12,320 tonnes for the fifth
year; and(F)

14,000 tonnes for the sixthyear and for each subsequentyear;

the in-quota rate of customs dutyon the originating goods shall be
as follows:(A)

the in-quota rate of customs
duty on the originating goods
indicated with one asterisk(“*”) in Column 2, of which
value for customs duty per
kilogram is not more than
40.65 Yen, shall be 361 Yen
per kilogram;

554

(B)

the in-quota rate of customs
duty on the originating goods
indicated with one asterisk(“*”) in Column 2, of which
value for customs duty per
kilogram is more than 40.65
Yen but not more than thevalue obtained by dividing
401.65 Yen by 1.022, shall be
the difference between 401.65
Yen per kilogram and thevalue for customs duty per
kilogram;(C)

the in-quota rate of customs
duty on the originating goods
indicated with one asterisk(“*”) in Column 2, of which
value for customs duty per
kilogram is more than thevalue obtained by dividing
401.65 Yen by 1.022, shall be
2.2 per cent;(D)the in-quota rate of customs
duty on the originating goods
indicated with two asterisks(“**”) in Column 2, of which
value for customs duty per
kilogram is not more than
53.53 Yen, shall be 482 Yen
per kilogram;(E)

the in-quota rate of customs
duty on the originating goods
indicated with two asterisks(“**”) in Column 2, of which
value for customs duty per
kilogram is more than 53.53
Yen but not more than thevalue obtained by dividing
535.53 Yen by 1.022, shall be
the difference between 535.53
Yen per kilogram and thevalue for customs duty per
kilogram;

555

(F)

the in-quota rate of customs
duty on the originating goods
indicated with two asterisks(“**”) in Column 2, of which
value for customs duty per
kilogram is more than thevalue obtained by dividing
535.53 Yen by 1.022, shall be
2.2 per cent;(G)

the in-quota rate of customs
duty on the originating goods
indicated with threeasterisks (“***”) in Column 2shall be 4.3 per cent;(H)

the in-quota rate of customs
duty on the originating goods
indicated with four asterisks(“****”) in Column 2, of
which value for customs duty
per kilogram is not more thanthe value obtained by
dividing 577.15 Yen by 0.643,
shall be the difference
between 577.15 Yen per
kilogram and the value
obtained by multiplying thevalue for customs duty per
kilogram by 0.6;

(I)

the in-quota rate of customs
duty on the originating goods
indicated with four asterisks(“****”) in Column 2, of
which value for customs duty
per kilogram is more than thevalue obtained by dividing
577.15 Yen by 0.643, shall be
4.3 per cent; and(J)

the in-quota rate of customs
duty on the originating goods
indicated with five asterisks(“*****”) in Column 2 shallbe 16 per cent;556

(iii) for the purposes of subparagraphs(i) and (ii), the tariff rate quota
shall be implemented through acertificate of tariff rate quota
issued by the importing Party on
the basis of the certificate issued
by the exporting Party for each
export.

(36)(b)

The originating goods classified under
the tariff lines indicated with “(35)”other than those imported under thetariff rate quota shall be excluded fromany tariff commitment referred to in
subparagraphs 1(a) to 1(u).

(c)

The tariff emergency measures on pork
stipulated in paragraph 1 of Article 7-6
of Temporary Tariff Measures Law of Japan(Law No.36 of 1960), and special
safeguard measures on pork stipulated inparagraph 2 of Article 7-6 of the Law
shall not be applied to the originating
goods imported under this tariff ratequota.

(a)

A tariff rate quota shall be applied inaccordance with the following:(i)the aggregate quota quantity foreach year shall be as follows:(A)

17,000 tonnes for the first
year;

(B)

17,400 tonnes for the second
year;

(C)

17,800 tonnes for the third
year;

(D)

18,200 tonnes for the fourth
year;

(E)

18,600 tonnes for the fifth
year;

557

(ii)

(F)

19,000 tonnes for the sixth
year;

(G)

19,400 tonnes for the seventh
year;

(H)

19,800 tonnes for the eighth
year;

(I)

20,200 tonnes for the ninth
year;

(J)

20,600 tonnes for the tenthyear; and(K)

21,000 tonnes for the 11th
year and for each subsequentyear;

the in-quota rate of customs dutyon the originating goods shall be
as follows:(A)

the in-quota rate of customs
duty on the originating goods
indicated with one asterisk(“*”) in Column 2 shall be
7.6 per cent;(B)

the in-quota rate of customs
duty on the originating goods
indicated with two asterisks(“**”) in Column 2 shall be
30 per cent;(C)

the in-quota rate of customs
duty on the originating goods
indicated with threeasterisks (“***”) in Column 2shall be 12.7 per cent; and(D)

the in-quota rate of customs
duty on the originating goods
indicated with four asterisks(“****”) in Column 2 shall be
96.90 Yen per kilogram;558

(iii) for the purposes of subparagraphs(i) and (ii), the tariff rate quota
shall be implemented through acertificate of tariff rate quota
issued by the importing Party on
the basis of the certificate issued
by the exporting Party for each
export.

(37)(b)

The originating goods classified under
the tariff lines indicated with “(36)”other than those imported under thetariff rate quota shall be excluded fromany tariff commitment referred to in
subparagraphs 1(a) to 1(u).

(a)

A tariff rate quota shall be applied inaccordance with the following:(i)the aggregate quota quantity foreach year shall be as follows:(A)

40 tonnes for the first year;(B)

56 tonnes for the second
year;

(C)

72 tonnes for the third year;(D)

88 tonnes for the fourth
year;

(E)

104 tonnes for the fifth
year;

(F)

120 tonnes for the sixth
year;

(G)

136 tonnes for the seventh
year;

(H)

152 tonnes for the eighth
year;

(I)

168 tonnes for the ninth
year;

559

(ii)

(J)

184 tonnes for the tenthyear; and(K)

200 tonnes for the 11th year
and for each subsequent year;

the in-quota rate of customs dutyon the originating goods shall be
as follows:(A)

the in-quota rate of customs
duty on the originating goods
indicated with one asterisk(“*”) in Column 2 shall be
10.7 per cent;(B)

the in-quota rate of customs
duty on the originating goods
indicated with two asterisks(“**”) in Column 2 shall be
7.6 per cent;(C)

the in-quota rate of customs
duty on the originating goods
indicated with threeasterisks (“***”) in Column 2shall be 6.8 per cent;(D)the in-quota rate of customs
duty on the originating goods
indicated with four asterisks(“****”) in Column 2 shall be
8.5 per cent;(E)

the in-quota rate of customs
duty on the originating goods
indicated with five asterisks(“*****”) in Column 2 shallbe 19.1 per cent; and(F)

the in-quota rate of customs
duty on the originating goods
indicated with six asterisks(“******”) in Column 2 shallbe 3.6 per cent;560

(iii) for the purposes of subparagraphs(i) and (ii), the tariff rate quota
shall be implemented through acertificate of tariff rate quota
issued by the importing Party on
the basis of the certificate issued
by the exporting Party for each
export.

(38)(b)

The originating goods classified under
the tariff lines indicated with “(37)”other than those imported under thetariff rate quota shall be excluded fromany tariff commitment referred to in
subparagraphs 1(a) to 1(u).

(a)

A tariff rate quota shall be applied inaccordance with the following:(i)the aggregate quota quantity foreach year shall be as follows:(A)

100 tonnes for the first
year;

(B)

110 tonnes for the second
year;

(C)

120 tonnes for the third
year;

(D)

130 tonnes for the fourth
year;

(E)

140 tonnes for the fifth
year;

(F)

150 tonnes for the sixth
year;

(G)

160 tonnes for the seventh
year;

(H)

170 tonnes for the eighth
year;

561

(ii)

(I)

180 tonnes for the ninth
year;

(J)

190 tonnes for the tenthyear; and(K)

200 tonnes for the 11th year
and for each subsequent year;

the in-quota rate of customs dutyon the originating goods shall be
as follows:(A)

the in-quota rate of customs
duty on the originating goods
indicated with one asterisk(“*”) in Column 2 shall be
reduced, from 26.3 per centto 13.2 per cent, in 11 equal
annual instalments beginningon the date of the entry into
force of this Agreement; and(B)

the in-quota rate of customs
duty on the originating goods
indicated with two asterisks(“**”) in Column 2 shall be
reduced, from 29.8 per centto 14.9 per cent, in 11 equal
annual instalments beginningon the date of the entry into
force of this Agreement;(iii) for the purposes of subparagraphs(i) and (ii), the tariff rate quota
shall be implemented through acertificate of tariff rate quota
issued by the importing Party. The
tariff rate quota shall beadministered by the importing
Party, and the aggregate quota
quantity shall be allocated by theimporting Party.

562

(39)

(b)

The originating goods classified under
the tariff lines indicated with “(38)”other than those imported under thetariff rate quota shall be excluded fromany tariff commitment referred to in
subparagraphs 1(a) to 1(u).

(a)

A tariff rate quota shall be applied inaccordance with the following:(i)the aggregate quota quantity shallbe as follows:(A)

4,000 tonnes for the first
year;

(B)

5,000 tonnes for the second
year;

(C)

5,800 tonnes for the third
year;

(D)

6,600 tonnes for the fourth
year;

(E)

7,400 tonnes for the fifth
year;

(F)

8,200 tonnes for the sixth
year;

(G)

8,900 tonnes for the seventh
year;

(H)

9,700 tonnes for the eighth
year;

(I)

10,500 tonnes for the ninth
year;

(J)

11,300 tonnes for the tenth
year;

(K)

12,100 tonnes for the 11th
year;

563

(ii)

(L)

12,900 tonnes for the 12th
year;

(M)

13,700 tonnes for the 13th
year;

(N)

14,500 tonnes for the 14th
year;

(O)

15,300 tonnes for the 15th
year;

(P)

16,100 tonnes for the 16th
year;

(Q)

16,800 tonnes for the 17th
year;

(R)

17,600 tonnes for the 18th
year;

(S)

18,400 tonnes for the 19th
year;

(T)

19,200 tonnes for the 20thyear; and(U)

20,000 tonnes for the 21thyear and for each subsequentyear;

the in-quota rate of customs dutyon the originating goods shall be
free, provided that the quota
quantity to be allocated for eachapplication made by an importer
shall not exceed the limit of 3.5
multiplied by the quantity of thenatural cheese, specified in theapplication, produced from domestic
milk and used by the importer forthe production of processed cheesein Japan. Japan may increase thelimit at any time on its own
initiative;564

(iii) for the purposes of subparagraphs(i) and (ii), the tariff rate quota
shall be implemented through acertificate of tariff rate quota
issued by the importing Party. The
tariff rate quota shall beadministered by the importing
Party, and the aggregate quota
quantity shall be allocated by theimporting Party.

(40)

(b)

The originating goods classified under
the tariff lines indicated with “(39)”other than those imported under thetariff rate quota shall be excluded fromany tariff commitment referred to in
subparagraphs 1(a) to 1(u).

(a)

A tariff rate quota shall be applied inaccordance with the following:(i)the aggregate quota quantity shallbe as follows:(A)

200 tonnes for the first
year;

(B)

280 tonnes for the second
year;

(C)

360 tonnes for the third
year;

(D)

440 tonnes for the fourth
year;

(E)

520 tonnes for the fifth
year;

(F)

600 tonnes for the sixth
year;

(G)

680 tonnes for the seventh
year;

(H)

760 tonnes for the eighth
year;

565

(ii)

(I)

840 tonnes for the ninth
year;

(J)

920 tonnes for the tenthyear; and(K)

1,000 tonnes for the 11th
year and for each subsequentyear;

the in-quota rate of customs dutyon the originating goods shall be
25.1 per cent as from the date ofentry into force of this Agreement
and such customs duty shall be
reduced, from 25.1 per cent to 13.2
per cent, in 10 equal annual
instalments as from the first dayof the second year;(iii) for the purposes of subparagraphs(i) and (ii), the tariff rate quota
shall be implemented through acertificate of tariff rate quota
issued by the importing Party. The
tariff rate quota shall beadministered by the importing Party,
and the aggregate quota quantity
shall be allocated by the importing
Party.

(41)(b)

The originating goods classified under
the tariff lines indicated with “(40)”other than those imported under thetariff rate quota shall be excluded fromany tariff commitment referred to in
subparagraphs 1(a) to 1(u).

(a)

A tariff rate quota shall be applied inaccordance with the following:(i)the aggregate quota quantity shallbe as follows:(A)

50 tonnes for the first year;

566

(ii)

(B)

55 tonnes for the second
year;

(C)

60 tonnes for the third year;(D)

65 tonnes for the fourth
year;

(E)

70 tonnes for the fifth year;(F)

75 tonnes for the sixth year;(G)

80 tonnes for the seventh
year;

(H)

85 tonnes for the eighth
year;

(I)

90 tonnes for the ninth year;(J)

95 tonnes for the tenth year;
and

(K)

100 tonnes for the 11th year
and for each subsequent year;

the in-quota rate of customs dutyon the originating goods shall be
reduced, from 40 per cent to 20 per
cent, in 11 equal annual
instalments beginning on the dateof entry into force of thisAgreement;(iii) for the purposes of subparagraphs(i) and (ii), the tariff rate quota
shall be implemented through acertificate of tariff rate quota
issued by the importing Party. The
tariff rate quota shall beadministered by the importing Party,
and the aggregate quota quantity
shall be allocated by the importing
Party.

567

(42)

(b)

The originating goods classified under
the tariff lines indicated with “(41)”other than those imported under thetariff rate quota shall be excluded fromany tariff commitment referred to in
subparagraphs 1(a) to 1(u).

(a)

A tariff rate quota shall be applied inaccordance with the following:(i)the aggregate quota quantity shallbe as follows:(A)

1,000 tonnes for the first
year;

(B)

1,400 tonnes for the second
year;

(C)

1,800 tonnes for the third
year;

(D)

2,200 tonnes for the fourth
year;

(E)

2,600 tonnes for the fifth
year;

(F)

3,000 tonnes for the sixth
year;

(G)

3,400 tonnes for the seventh
year;

(H)

3,800 tonnes for the eighth
year;

(I)

4,200 tonnes for the ninth
year;

(J)

4,600 tonnes for the tenthyear; and(K)

5,000 tonnes for the 11th
year and for each subsequent
year;

568

(ii)

the in-quota rate of customs dutyon the originating goods shall be
free, provided that the quota
quantity to be allocated for eachapplication made by an importer
shall not exceed the limit of 3.5
multiplied by the quantity of thenatural cheese, specified in theapplication, produced from domestic
milk and used by the importer forthe production of shredded cheesein Japan. Japan may increase thelimit at any time on its own
initiative;(iii) for the purposes of subparagraphs(i) and (ii), the tariff rate quota
shall be implemented through acertificate of tariff rate quota
issued by the importing Party. The
tariff rate quota shall beadministered by the importing Party,
and the aggregate quota quantity
shall be allocated by the importing
Party.

(43)(b)

The originating goods classified under
the tariff lines indicated with “(42)”other than those imported under thetariff rate quota shall be excluded fromany tariff commitment referred to in
subparagraphs 1(a) to 1(u).

(a)

A tariff rate quota shall be applied inaccordance with the following:(i)the aggregate quota quantity shallbe as follows:(A)

80 tonnes for the first year;(B)

88 tonnes for the second
year;

(C)

96 tonnes for the third year;

569

(ii)

(D)

104 tonnes for the fourth
year;

(E)

112 tonnes for the fifth
year;

(F)

120 tonnes for the sixth
year;

(G)

128 tonnes for the seventh
year;

(H)

136 tonnes for the eighth
year;

(I)

144 tonnes for the ninth
year;

(J)

152 tonnes for the tenthyear; and(K)

160 tonnes for the 11th year
and for each subsequent year;

the in-quota rate of customs dutyon the originating goods shall beeliminated, from 25.5 per cent tofree, in 11 equal annual
instalments beginning on the dateof entry into force of thisAgreement;(iii) for the purposes of subparagraphs(i) and (ii), the tariff rate quota
shall be implemented through acertificate of tariff rate quota
issued by the importing Party on
the basis of the certificate issued
by the exporting Party for each
export.
(b)

The originating goods classified under
the tariff lines indicated with “(43)”other than those imported under thetariff rate quota shall be excluded fromany tariff commitment referred to in
subparagraphs 1(a) to 1(u).

570

(44)

(a)

A tariff rate quota shall be applied inaccordance with the following:
(i)

(ii)

the aggregate quota quantity shallbe as follows:(A)

8,600 tonnes for the first
year;

(B)

16,340 tonnes for the second
year;

(C)

24,080 tonnes for the third
year;

(D)

31,820 tonnes for the fourth
year;

(E)

39,560 tonnes for the fifth
year;

(F)

47,300 tonnes for the sixth
year;

(G)

55,040 tonnes for the seventh
year;

(H)

62,780 tonnes for the eighth
year;

(I)

70,520 tonnes for the ninth
year;

(J)

78,260 tonnes for the tenthyear; and(K)

86,000 tonnes for the 11th
year and for each subsequentyear;

the in-quota rate of customs dutyon the originating goods shall be
free;

571

(iii) for the purposes of subparagraphs(i) and (ii), the tariff rate quota
shall be implemented through acertificate of tariff rate quota
issued by the importing Party. The
tariff rate quota shall beadministered by the importing Party,
and the aggregate quota quantity
shall be allocated by the importing
Party.

(45)(b)

The originating goods classified under
the tariff lines indicated with “(44)”other than those imported under thetariff rate quota shall be excluded fromany tariff commitment referred to in
subparagraphs 1(a) to 1(u).

(a)

A tariff rate quota shall be applied inaccordance with the following:
(i)

(ii)

the aggregate quota quantity foreach year shall be as follows:(A)

1,100 tonnes for the first
year;

(B)

1,420 tonnes for the second
year;

(C)

1,740 tonnes for the third
year;

(D)

2,060 tonnes for the fourth
year;

(E)

2,380 tonnes for the fifth
year; and(F)

2,700 tonnes for the sixthyear and for each subsequentyear;

the in-quota rate of customs dutyon the originating goods shall be
as follows:

572

(A)

the in-quota rate of customs
duty on the originating goods
indicated with one asterisk(“*”) in Column 2 shall be 8
per cent; and(B)

the in-quota rate of customs
duty on the originating goods
indicated with two asterisks(“**”) in Column 2 shall be
17 per cent;(iii) for the purposes of subparagraphs(i) and (ii), the tariff rate quota
shall be implemented through acertificate of tariff rate quota
issued by the importing Party on
the basis of the certificate issued
by the exporting Party for each
export.

(46)(b)

The originating goods classified under
the tariff lines indicated with “(45)”other than those imported under thetariff rate quota shall be excluded fromany tariff commitment referred to in
subparagraphs 1(a) to 1(u).

(a)

A tariff rate quota shall be applied inaccordance with the following:(i)the aggregate quota quantity foreach year shall be as follows:(A)

5,300 tonnes for the first
year;

(B)

5,600 tonnes for the second
year;

(C)

5,900 tonnes for the third
year;

(D)

6,200 tonnes for the fourth
year;

573

(ii)

(E)

6,500 tonnes for the fifth
year;

(F)

6,800 tonnes for the sixth
year;

(G)

7,100 tonnes for the seventh
year;

(H)

7,400 tonnes for the eighth
year;

(I)

7,700 tonnes for the ninth
year;

(J)

8,000 tonnes for the tenthyear; and(K)

8,300 tonnes for the 11th
year and for each subsequentyear;

the in-quota rate of customs dutyon the originating goods shall be
as follows:(A)

the in-quota rate of customs
duty on the originating goods
indicated with one asterisk(“*”) in Column 2 shall be 17
per cent;(B)

the in-quota rate of customs
duty on the originating goods
indicated with two asterisks(“**”) in Column 2 shall be
20 per cent;(C)

the in-quota rate of customs
duty on the originating goods
indicated with threeasterisks (“***”) in Column 2shall be 8 per cent;

574

(D)

the in-quota rate of customs
duty on the originating goods
indicated with four asterisks(“****”) in Column 2 shall be
36 per cent;(E)

the in-quota rate of customs
duty on the originating goods
indicated with five asterisks(“*****”) in Column 2 shallbe 30.6 per cent; and(F)

the in-quota rate of customs
duty on the originating goods
indicated with six asterisks(“******”) in Column 2 shallbe 30 per cent;(iii) for the purposes of subparagraphs(i) and (ii), the tariff rate quota
shall be implemented through acertificate of tariff rate quota
issued by the importing Party on
the basis of the certificate issued
by the exporting Party for each
export.

(47)(b)

The originating goods classified under
the tariff lines indicated with “(46)”other than those imported under thetariff rate quota shall be excluded fromany tariff commitment referred to in
subparagraphs 1(a) to 1(u).

(a)

A tariff rate quota shall be applied inaccordance with the following:(i)the aggregate quota quantity foreach year shall be 100 tonnes;(ii)

the in-quota rate of customs dutyon the originating goods shall be
20 per cent; and575

(iii) for the purposes of subparagraphs(i) and (ii), the tariff rate quota
shall be implemented through acertificate of tariff rate quota
issued by the importing Party. The
tariff rate quota shall beadministered by the importing Party,
and the aggregate quota quantity
shall be allocated by the importing
Party.

(48)(b)

The originating goods classified under
the tariff lines indicated with “(47)”other than those imported under thetariff rate quota shall be excluded fromany tariff commitment referred to in
subparagraphs 1(a) to 1(u).

(a)

A tariff rate quota shall be applied inaccordance with the following:(i)the aggregate quota quantity shallbe as follows:(A)

1,000 tonnes for the first
year;

(B)

1,200 tonnes for the second
year;

(C)

1,400 tonnes for the third
year;

(D)

1,600 tonnes for the fourth
year;

(E)

1,800 tonnes for the fifth
year;

(F)

2,000 tonnes for the sixth
year;

(G)

2,200 tonnes for the seventh
year;

(H)

2,400 tonnes for the eighth
year;

576

(ii)

(I)

2,600 tonnes for the ninth
year;

(J)

2,800 tonnes for the tenthyear; and(K)

3,000 tonnes for the 11th
year and for each subsequentyear;

the in-quota rate of customs dutyon the originating goods shall be
free, provided that the quota
quantity to be allocated for eachapplication made by an importer
shall not exceed the limit of 3
multiplied by the quantity of themilk powder, specified in theapplication, produced from domestic
milk and used by the importer forthe production of chocolate inJapan. Japan may increase the limit
at any time on its own initiative;(iii) for the purposes of subparagraphs(i) and (ii), the tariff rate quota
shall be implemented through acertificate of tariff rate quota
issued by the importing Party. The
tariff rate quota shall beadministered by the importing Party,
and the aggregate quota quantity
shall be allocated by the importing
Party.

(49)(b)

The originating goods classified under
the tariff lines indicated with “(48)”other than those imported under thetariff rate quota shall be excluded fromany tariff commitment referred to in
subparagraphs 1(a) to 1(u).

(a)

A tariff rate quota shall be applied inaccordance with the following:

577

(i)

the aggregate quota quantity foreach year shall be 1,300 tonnes;(ii)

the in-quota rate of customs dutyon the originating goods shall be
as follows:(A)

the in-quota rate of customs
duty on the originating goods
indicated with one asterisk(“*”) in Column 2 shall be
12.8 per cent;(B)

the in-quota rate of customs
duty on the originating goods
indicated with two asterisks(“**”) in Column 2 shall be
14.9 per cent or 11.5 Yen per
kilogram, whichever is thegreater; and(C)

the in-quota rate of customs
duty on the originating goods
indicated with threeasterisks (“***”) in Column 2shall be 10.7 per cent;(iii) for the purposes of subparagraphs(i) and (ii), the tariff rate quota
shall be implemented through acertificate of tariff rate quota
issued by the importing Party on
the basis of the certificate issued
by the exporting Party for each
export.

(50)(b)

The originating goods classified under
the tariff lines indicated with “(49)”other than those imported under thetariff rate quota shall be excluded fromany tariff commitment referred to in
subparagraphs 1(a) to 1(u).

(a)

A tariff rate quota shall be applied inaccordance with the following:

578

(i)

the aggregate quota quantity foreach year shall be 1,600 tonnes;(ii)

the in-quota rate of customs dutyon the originating goods shall be
as follows:(A)

the in-quota rate of customs
duty on the originating goods
indicated with one asterisk(“*”) in Column 2 shall be
11.5 per cent as from thedate of entry into force of
this Agreement and suchcustoms duty shall beeliminated, from 11.5 percent to free, in 10 equal
annual instalments as fromthe first day of the second
year;

(B)

the in-quota rate of customs
duty on the originating goods
indicated with two asterisks(“**”) in Column 2 shall be
17 per cent or 11.5 Yen per
kilogram, whichever is thegreater, as from the date ofentry into force of thisAgreement, and such customs
duty shall be eliminated,from 17 per cent or 11.5 Yen
per kilogram to free, in 10
equal annual instalments asfrom the first day of thesecond year;

579

(C)

the in-quota rate of customs
duty on the originating goods
indicated with threeasterisks (“***”) in Column 2shall be 9.5 per cent as fromthe date of entry into forceof this Agreement and suchcustoms duty shall beeliminated, from 9.5 per centto free, in 10 equal annual
instalments as from the firstday of the second year; and(D)

the in-quota rate of customs
duty on the originating goods
indicated with four asterisks(“****”) in Column 2 shall be
14.9 per cent as from thedate of entry into force of
this Agreement and suchcustoms duty shall beeliminated, from 14.9
per cent to free, in 10 equal
annual instalments as fromthe first day of the secondyear;(iii) for the purposes of subparagraphs(i) and (ii), the tariff rate quota
shall be implemented through acertificate of tariff rate quota
issued by the importing Party on
the basis of the certificate issued
by the exporting Party for each
export.

(51)(b)

The originating goods classified under
the tariff lines indicated with “(50)”other than those imported under thetariff rate quota shall be excluded fromany tariff commitment referred to in
subparagraphs 1(a) to 1(u).

(a)

A tariff rate quota shall be applied inaccordance with the following:

580

(i)

(ii)

the aggregate quota quantity shallbe as follows:(A)

180 tonnes for the first
year;

(B)

362 tonnes for the second
year;

(C)

544 tonnes for the third
year;

(D)

726 tonnes for the fourth
year;

(E)

908 tonnes for the fifth
year;

(F)

1,090 tonnes for the sixth
year;

(G)

1,272 tonnes for the seventh
year;

(H)

1,454 tonnes for the eighth
year;

(I)

1,636 tonnes for the ninth
year;

(J)

1,818 tonnes for the tenthyear; and(K)

2,000 tonnes for the 11th
year and for each subsequentyear;

the in-quota rate of customs dutyon the originating goods shall be
as follows:

581

(A)

the in-quota rate of customs
duty on the originating goods
indicated with one asterisk(“*”) in Column 2 shall be
reduced, from 21 per cent to10.5 per cent, in 11 equal
annual instalments beginningon the date of entry into
force of this Agreement;(B)the in-quota rate of customs
duty on the originating goods
indicated with two asterisks(“**”) in Column 2 shall be
reduced, from 29.8 per centto 14.9 per cent, in 11 equal
annual instalments beginningon the date of entry into
force of this Agreement; and(C)

the in-quota rate of customs
duty on the originating goods
indicated with threeasterisks (“***”) in Column 2shall be reduced, from 21.3
per cent to 10.7 per cent, in
11 equal annual instalments
beginning on the date ofentry into force of thisAgreement;(iii) for the purposes of subparagraphs(i) and (ii), the tariff rate quota
shall be implemented through acertificate of tariff rate quota
issued by the importing Party. The
tariff rate quota shall beadministered by the importing Party,
and the aggregate quota quantity
shall be allocated by the importing
Party.

582

(52)

(b)

The originating goods classified under
the tariff lines indicated with “(51)”other than those imported under thetariff rate quota shall be excluded fromany tariff commitment referred to in
subparagraphs 1(a) to 1(u).

(a)

A tariff rate quota shall be applied inaccordance with the following:(i)the aggregate quota quantity foreach year shall be 14,000 tonnes;(ii)

the in-quota rate of customs dutyon the originating goods shall be
free; and(iii) for the purposes of subparagraphs(i) and (ii), the tariff rate quota
shall be implemented through acertificate of tariff rate quota
issued by the importing Party. The
tariff rate quota shall beadministered by the importing Party,
and the aggregate quota quantity
shall be allocated by the importing
Party.
(b)(53)

The originating goods classified under
the tariff lines indicated with “(52)”other than those imported under thetariff rate quota shall be excluded fromany tariff commitment referred to in
subparagraphs 1(a) to 1(u).

The customs duty shall be eliminated from theBase Rate to free in accordance with thefollowing:(a)13.1 per cent or 125 Yen per litre,
whichever is the less, subject to theminimum customs duty of 58.63 Yen per
litre, as from the date of entry into
force of this Agreement;

583

(54)

(b)

11.3 per cent or 125 Yen per litre,
whichever is the less, subject to theminimum customs duty of 50.25 Yen per
litre, as from 1 April of the second
year;

(c)

9.4 per cent or 125 Yen per litre,
whichever is the less, subject to theminimum customs duty of 41.88 Yen per
litre, as from 1 April of the third year;(d)

7.5 per cent or 125 Yen per litre,
whichever is the less, subject to theminimum customs duty of 33.5 Yen per
litre, as from 1 April of the fourth
year;

(e)

5.6 per cent or 125 Yen per litre,
whichever is the less, subject to theminimum customs duty of 25.13 Yen per
litre, as from 1 April of the fifth year;(f)

3.8 per cent or 125 Yen per litre,
whichever is the less, subject to theminimum customs duty of 16.75 Yen per
litre, as from 1 April of the sixth year;(g)

1.9 per cent or 125 Yen per litre,
whichever is the less, subject to theminimum customs duty of 8.38 Yen per
litre, as from 1 April of the seventh
year; and(h)free, as from 1 April of the eighth year.

The customs duty shall be eliminated from theBase Rate to free in accordance with thefollowing:(a)13.6 per cent or 125 Yen per litre,
whichever is the less, subject to theminimum customs duty of 60.91 Yen per
litre, as from the date of entry into
force of this Agreement;

584

(b)

12.3 per cent or 125 Yen per litre,
whichever is the less, subject to theminimum customs duty of 54.82 Yen per
litre, as from 1 April of the second
year;

(c)

10.9 per cent or 125 Yen per litre,
whichever is the less, subject to theminimum customs duty of 48.73 Yen per
litre, as from 1 April of the third year;(d)

9.5 per cent or 125 Yen per litre,
whichever is the less, subject to theminimum customs duty of 42.64 Yen per
litre, as from 1 April of the fourth
year;

(e)

8.2 per cent or 125 Yen per litre,
whichever is the less, subject to theminimum customs duty of 36.55 Yen per
litre, as from 1 April of the fifth year;(f)

6.8 per cent or 125 Yen per litre,
whichever is the less, subject to theminimum customs duty of 30.45 Yen per
litre, as from 1 April of the sixth year;(g)

5.5 per cent or 125 Yen per litre,
whichever is the less, subject to theminimum customs duty of 24.36 Yen per
litre, as from 1 April of the seventh
year;

(h)

4.1 per cent or 125 Yen per litre,
whichever is the less, subject to theminimum customs duty of 18.27 Yen per
litre, as from 1 April of the eighth
year;

(i)

2.7 per cent or 125 Yen per litre,
whichever is the less, subject to theminimum customs duty of 12.18 Yen per
litre, as from 1 April of the ninth year;

585

(j)

1.4 per cent or 125 Yen per litre,
whichever is the less, subject to theminimum customs duty of 6.09 Yen per
litre, as from 1 April of the tenth year;
and

(k)

free, as from 1 April of the 11th year.

(55)

Special safeguard measures stipulated inparagraph 1 of Article 7-3 and paragraph 1 of 7-4
of Temporary Tariff Measures Law of Japan shallnot be applied to the originating goods
classified under the tariff lines indicated with“(55)”.

(56)

Special safeguard measures stipulated inparagraph 1 of Article 7-3 and paragraph 1 of 7-4
of Temporary Tariff Measures Law of Japan shallnot be applied to the originating goods
classified under the tariff lines indicated with“(56)”.

3. (a)In accordance with Article 2.18 (Trade in Goods Special Safeguard Measures on Specific
Agricultural Goods), a Party may apply a special
safeguard measure only:(i)with respect to the originating goods
classified under the tariff lines
indicated with “PS*” in Column 4 ofSection 2 (Schedule of Japan), when theaggregate volume of imports of those
goods exceeds the level for each year
which as follows:(A)

130,000 tonnes for the first year;(B)

131,700 tonnes for the second year;(C)

133,300 tonnes for the third year;(D)

135,000 tonnes for the fourth year;(E)

136,700 tonnes for the fifth year;(F)

138,300 tonnes for the sixth year;

586

(ii)

(G)

140,000 tonnes for the seventh
year;

(H)

141,700 tonnes for the eighth year;(I)

143,300 tonnes for the ninth year;
and

(J)

145,000 tonnes for the tenth year;with respect to the originating goods
classified under the tariff lines
indicated with “PS**” in Column 4 ofSection 2 (Schedule of Japan), when theaggregate volume of imports of those
goods exceeds the level for each year
which as follows:(A)

195,000 tonnes for the first year;(B)

196,700 tonnes for the second year;(C)

198,300 tonnes for the third year;(D)

200,000 tonnes for the fourth year;(E)

201,700 tonnes for the fifth year;(F)

203,300 tonnes for the sixth year;(G)

205,000 tonnes for the seventh
year;

(H)

206,700 tonnes for the eighth year;(I)

208,300 tonnes for the ninth year;
and

(J)

210,000 tonnes for the tenth year.

587

(b)

If the aggregate volume of imports of theoriginating goods classified under the tariff
lines indicated with “PS*” or “PS**” in Column 4
of Section 2 (Schedule of Japan) exceeds therespective trigger levels (the levels referred toin subparagraphs 3(a)(i) and (ii)), the Party
applying the special safeguard measure may
increase the rate of the relevant customs duty inaccordance with paragraph 2 of Article 2.18
(Trade in Goods - Special Safeguard Measures on
Specific Agricultural Goods) on the first day ofthe second month after the month when theaggregate volume of imports exceeds the trigger
level.

(c)

The Party applying the special safeguard measure
may count the volume of imports of theoriginating goods classified under the tariff
lines indicated with “PS*” or “PS**” in Column 4
of Section 2 (Schedule of Japan) between when thevolume of imports exceeds the trigger level andwhen the special safeguard measure is actuallyapplied, or in the case of the trigger level
being exceeded on or after 1 February but on or
before 31 March the volume of goods exceeding thetrigger level to 31 March of that year towards
the aggregate volume of imports in April in thefollowing year for calculating whether thetrigger level is exceeded in that year.

(d)

For the purposes of subparagraph (a), theoriginating goods which are en route on the basisof a contract settled before a special safeguard
measure is applied may be exempted from theapplication of the special safeguard measure,provided that they may be counted towards theaggregate volume of imports in April in thefollowing year for calculating whether thetrigger level is exceeded in that year.

588

(e)

With respect to the review to be conducted inaccordance with paragraph 5 of Article 2.18
(Trade in Goods - Special Safeguard Measures on
Specific Agricultural Goods), the Parties shallnegotiate, in the tenth year from the date ofentry into force of this Agreement, on thetrigger level to be applied after the tenth year.
In the absence of agreement between the Parties
the trigger level for the tenth year shallcontinue to be applied until such an agreement isreached.

(f)

For the purposes of Article 2.18 (Trade in Goods- Special Safeguard Measures on Specific
Agricultural Goods), where the first year is lessthan twelve months, the aggregate volume ofimports for the first year set out in
subparagraph (a) shall be reduced to a part of
the aggregate volume of imports that is
proportional to the number of complete months
remaining in the first year. For the purposes ofthis note, any fraction less than 1.0 shall be
rounded to the nearest whole number (in the caseof 0.5, the fraction is rounded to 1.0), provided
that the unit specified in relevant Notes in thisSection shall be applied.

(g)

The tariff emergency measures on beef, stipulated
in Article 7-5 of Temporary Tariff Measures Law
of Japan shall not be applied to the originating
goods classified under the tariff lines indicatedwith “PS*” or “PS**” in Column 4 of Section 2(Schedule of Japan) in this Annex.

4. Paragraph 1 of Part 1 shall not be applied to the caseof customs duties on originating goods classified in HS
0203.11, 0203.12, 0203.19, 0203.21, 0203.22, 0203.29,
0703.10, 1602.41, 1602.42, 1602.49, 7403.11, 7403.12,
7403.13, 7403.19, 7801.10, 7901.11 and 7901.12, derived
from the difference between the value for customs duty andthe value specified in note 2(35) in this Section or in
Column 3 of Section 2 (Schedule of Japan).

589

5. For the purposes of implementing tariff rate quota,
where the first year is less than 12 months, the aggregate
quota quantity for the first year set out in this Section
shall be reduced to a part of the aggregate quota quantitythat is proportional to the number of complete months
remaining in the first year. For the purposes of this note,
any fraction of less than 1.0 shall be rounded to thenearest whole number (in the case of 0.5, the fraction isrounded to 1.0), provided that the unit specified in
relevant notes in this Section shall be applied.
6. For the purposes of implementing tariff rate quota fororiginating goods indicated with “Q” or “QS” in Column 4,
the detailed regulations will be provided for in the
Operational Procedures.

590

Section 2
Schedule of Japan
Column 1
Tariffitem
number
Chapter 1

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

NoteLive animals

01.01

Live horses, asses, mules and hinnies.
- Horses:

0101.21-- Pure-bred breeding animals:
Certified as being those other thanThoroughbred, Thoroughbred-grade,
Arab, Anglo-Arab or Arab-grade
horses (hereinafter referred to as“light-breed horses”) in accordancewith the provisions of a Cabinet
Order.

A

Other:

0101.29“Light-breed horses” certified as
being those used for purposes
other than horse-race and as
being not pregnant in accordancewith the provisions of a Cabinet
Order

A

Other

Q

(34)

-- Other:
Certified as being not “light-breed
horses” in accordance with theprovisions of a Cabinet Order

A

Other:“Light-breed horses” certified as
being those used for purposes
other than horse-race and as
being not pregnant in accordancewith the provisions of a Cabinet
Order

A

Other

X

0101.30- AssesA

0101.90- OtherA

01.02

Live bovine animals.
- Cattle:

0102.21-- Pure-bred breeding animals

0102.29-- Other:A

Weighing not more than 300 kg

591

38,250yen/eachPS(1)Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

PS

(2)

Other

63,750yen/each- Buffalo:
0102.31-- Pure-bred breeding animals

A

0102.39-- OtherA

0102.90- Other:Pure-bred breeding animals

A

Other:
Weighing not more than 300 kg

38,250yen/each

PS

(1)

Other

63,750yen/each

PS

(2)

01.03

Live swine.

0103.10- Pure-bred breeding animals

A- Other:
0103.91-- Weighing less than 50 kg

X

0103.92-- Weighing 50 kg or more

X

01.04

Live sheep and goats.

A

01.05

Live poultry, that is to say, fowls of
the species Gallus domesticus, ducks,
geese, turkeys and guinea fowls.

A

01.06

Other live animals.

A

Chapter 2

Meat and edible meat offal

02.01

Meat of bovine animals, fresh or
chilled.

38.5%

PS*

(3)

02.02

Meat of bovine animals, frozen.

38.5%

PS**

(4)

02.03

Meat of swine, fresh, chilled or frozen.
- Fresh or chilled:0203.110203.120203.19-- Carcasses and half-carcasses:
Of wild boars

A

Other *

Q

(35)-- Hams, shoulders and cuts thereof,
with bone in:
Of wild boars

A

Other **Q-- Other:

592

(35)

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

CategoryNote

Of wild boars

A

Other **Q

(35)

- Frozen:0203.210203.220203.29-- Carcasses and half-carcasses:
Of wild boars

A

Other *

Q

(35)-- Hams, shoulders and cuts thereof,
with bone in:
Of wild boars

A

Other **Q

(35)-- Other:
Of wild boars

A

Other **Q

02.04

Meat of sheep or goats, fresh, chilled
or frozen.

A

0205.00

Meat of horses, asses, mules or hinnies,
fresh, chilled or frozen.

A

02.06

Edible offal of bovine animals, swine,
sheep, goats, horses, asses, mules or
hinnies, fresh, chilled or frozen.

0206.10- Of bovine animals, fresh or chilled:
Cheek meat and head meat **

(35)

QS

(36)

Internal organs and tongues *

QS

(36)

Other ***

QS

(36)

Other:- Of bovine animals, frozen:
0206.21-- Tongues *

QS

(36)

0206.22-- Livers *

QS

(36)

0206.29-- Other:
QS(36)Internal organs *

QS

(36)

Other ***

QS

(36)

Cheek meat and head meat **Other:

0206.30- Of swine, fresh or chilled:
Of wild boars

A593

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other

R

- Of swine, frozen:
0206.410206.49-- Livers:
Of wild boars

A

Other

R

-- Other:
Of wild boars

A

Other:
Internal organs ***

Q

Other

X

0206.80- Other, fresh or chilled

A

0206.90- Other, frozen

A

02.07

Meat and edible offal, of the poultry ofheading 01.05, fresh, chilled or frozen.

(35)- Of fowls of the species Gallus
domesticus:
0207.11-- Not cut in pieces, fresh or chilled *

Q

(37)

0207.12-- Not cut in pieces, frozen *

Q

(37)

0207.13-- Cuts and offal, fresh or chilled:
Legs with bone in **

Q

(37)

Other *

Q

(37)

0207.14-- Cuts and offal, frozen:
LiversA

Other:
Legs with bone in ***

Q

(37)

Other ****

Q

(37)

- Of turkeys:
0207.24-- Not cut in pieces, fresh or chilled

A

0207.25-- Not cut in pieces, frozen

A

0207.26-- Cuts and offal, fresh or chilled

A

0207.27-- Cuts and offal, frozen

A- Of ducks:
0207.41-- Not cut in pieces, fresh or chilled

A

0207.42-- Not cut in pieces, frozenA

594

Column 1
Tariffitem
number0207.43

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note-- Fatty livers, fresh or chilled

0207.44-- Other, fresh or chilled

0207.45-- Other, frozen

A
9.6%

B7
A

- Of geese:
0207.51-- Not cut in pieces, fresh or chilled

A

0207.52-- Not cut in pieces, frozen

A

0207.53-- Fatty livers, fresh or chilled

A

0207.54-- Other, fresh or chilled

A

0207.55-- Other, frozen

A

0207.60- Of guinea fowls

A

02.08

Other meat and edible meat offal, fresh,chilled or frozen.

A

02.09

Pig fat, free of lean meat, and poultryfat, not rendered or otherwise
extracted, fresh, chilled, frozen,
salted, in brine, dried or smoked.

A

02.10

Meat and edible meat offal, salted, inbrine, dried or smoked; edible flours
and meals of meat or meat offal.
- Meat of swine:

0210.11-- Hams, shoulders and cuts thereof,
with bone inX

0210.12-- Bellies (streaky) and cuts thereofX

0210.19-- OtherX

0210.20- - Meat of bovine animals ****QS

- Other, including edible flours andmeals of meat or meat offal:
0210.910210.92-- -- Of primatesA-- Of whales, dolphins and porpoises(mammals of the order Cetacea); of
manatees and dugongs (mammals of theorder Sirenia); of seals, sea lions
and walruses (mammals of the suborder
Pinnipedia):
Of whales, dolphins andporpoises(mammals of the order
Cetacea); of manatees and dugongs(mammals of the order Sirenia)
Other0210.93

4.2%

B5

A

-- Of reptiles (including snakes andturtles)

595

A

(36)

Column 1
Tariffitem
number0210.99

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note-- Other:Of swineR

Of bovine animals ****

QS

Other

A

Chapter 3

Fish and crustaceans, molluscs and otheraquatic invertebrates

03.01

Live fish.
- Ornamental fish:

0301.11-- FreshwaterA

0301.19-- OtherA- Other live fish:
0301.91-- Trout (Salmo trutta, Oncorhynchus
mykiss, Oncorhynchus clarki,
Oncorhynchus aguabonita, Oncorhynchus
gilae, Oncorhynchus apache andOncorhynchus chrysogaster)

0301.92-- Eels (Anguilla spp.):A

Fry for fish culture

A

Other

3.5%

B5

0301.93-- Carp (Cyprinus carpio, Carassius
carassius, Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus
spp. and Mylopharyngodon piceus)A

0301.94-- Atlantic and Pacific bluefin tunas(Thunnus thynnus and Thunnus
orientalis)A

0301.95-- Southern bluefin tunas (Thunnus
maccoyii)A

0301.99-- Other:Fry for fish culture

A

Other:

03.02

Nishin (Clupea spp.),Tara (Gadus
spp., Theragra spp. andMerluccius spp.), Buri (Seriolaspp.), Saba (Scomber spp.),
Iwashi (Etrumeus spp., Sardinops
spp. and Engraulis spp.), Aji(Trachurus spp. and Decapterusspp.) and Samma (Cololabis spp.)

X

Other

A

Fish, fresh or chilled, excluding fish
fillets and other fish meat of heading
03.04.

596(36)

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note- Salmonidae, excluding livers and roes:
0302.11-- Trout (Salmo trutta, Oncorhynchus
mykiss, Oncorhynchus clarki,
Oncorhynchus aguabonita, Oncorhynchus
gilae, Oncorhynchus apache andOncorhynchus chrysogaster)

0302.13-- Pacific salmon (Oncorhynchus nerka,
Oncorhynchus gorbuscha, Oncorhynchus
keta, Oncorhynchus tschawytscha,
Oncorhynchus kisutch, Oncorhynchus
masou and Oncorhynchus rhodurus):
Silver salmon (Oncorhynchus
kisutch)

3.5%

B10

3.5%

B10

Other

R

0302.14-- Atlantic salmon (Salmo salar) andDanube salmon (Hucho hucho)

0302.19-- Other

3.5%

B10*
R

- Flat fish (Pleuronectidae, Bothidae,
Cynoglossidae, Soleidae, Scophthalmidae
and Citharidae), excluding livers androes:0302.21-- Halibut (Reinhardtius
hippoglossoides, Hippoglossus
hippoglossus and Hippoglossus
stenolepis)

A

0302.22-- Plaice (Pleuronectes platessa)

A

0302.23-- Sole (Solea spp.)

A0302.24-- Turbots (Psetta maxima)

A

0302.29-- OtherA- 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)R

0302.32-- Yellowfin tunas (Thunnus albacares)

A

0302.33-- Skipjack or stripe-bellied bonito

A0302.34-- Bigeye tunas (Thunnus obesus)

R

0302.35-- Atlantic and Pacific bluefin tunas(Thunnus thynnus and Thunnus
orientalis):
Atlantic bluefin tunas (Thunnus
thynnus)R

Pacific bluefin tunas (Thunnus
orientalis)A

597

Column 1
Tariffitem
number0302.360302.39

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note-- Southern bluefin tunas (Thunnus
maccoyii)

3.5%-- Other

B10**
A- Herrings (Clupea harengus, Clupea
pallasii), anchovies (Engraulis spp.),sardines (Sardina pilchardus, Sardinopsspp.), sardinella (Sardinella spp.),brisling or sprats (Sprattus sprattus),
mackerel (Scomber scombrus, Scomber
australasicus, Scomber japonicus), jackand horse mackerel (Trachurus spp.),cobia (Rachycentron canadum) andswordfish (Xiphias gladius),excluding
livers and roes:
0302.41-- Herrings (Clupea harengus, Clupea
pallasii)

X0302.42-- Anchovies (Engraulis spp.)

X0302.43-- Sardines (Sardina pilchardus,
Sardinops spp.), sardinella(Sardinella spp.), brisling or sprats(Sprattus sprattus):
Of Sardinops spp.

10%

Other

P
A

0302.44-- Mackerel (Scomber scombrus, Scomber
australasicus, Scomber japonicus)

X

0302.45-- Jack and horse mackerel (Trachurus
spp.)

X

0302.46-- Cobia (Rachycentron canadum)A

0302.47-- Swordfish (Xiphias gladius)

3.5%

B10*

- Fish of the families Bregmacerotidae,
Euclichthyidae, Gadidae, Macrouridae,
Melanonidae, Merlucciidae, Moridae andMuraenolepididae, excluding livers androes:0302.51-- Cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus)X

0302.52-- Haddock (Melanogrammus aeglefinus)

A

0302.53-- Coalfish (Pollachius virens)A

0302.54-- Hake (Merluccius spp., Urophycisspp.):

0302.55

Of Merluccius spp.

X

Of Urophycis spp.

A-- Alaska Pollack (Theragra
chalcogramma)

X

598

(5)

Column 1
Tariffitem
number0302.560302.59

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note-- Blue whitings (Micromesistius
poutassou, Micromesistius australis)A-- Other:Tara (Gadus spp. and Theragra spp.)

X

Other

A

- Tilapias (Oreochromis spp.), catfish(Pangasius spp., Silurus spp., Clarias
spp., Ictalurus spp.), carp (Cyprinus
carpio, Carassius carassius,
Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus
spp., Mylopharyngodon piceus), eels
(Anguilla spp.), Nile perch (Lates
niloticus) and snakeheads (Channaspp.), excluding livers and roes:
0302.71-- Tilapias (Oreochromis spp.)

A0302.72-- Catfish (Pangasius spp., Silurusspp., Clarias spp., lctalurus spp.)

A0302.73-- Carp (Cyprinus carpio, Carassius
carassius, Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus
spp., Mylopharyngodon piceus)A

0302.74-- Eels (Anguilla spp.)

A0302.79-- OtherA- Other fish, excluding livers and roes:
0302.81-- Dogfish and other sharksA

0302.82-- Rays and skates (Rajidae)

A

0302.83-- Toothfish (Dissostichus spp.)

A0302.84-- Seabass (Dicentrarchus spp.)

A0302.85-- Sea bream (Sparidae)

A

0302.89-- Other:Nishin (Clupea spp.), Buri(Seriolaspp.), Saba (Scomber spp.), Iwashi(Etrumeus spp.), Aji (Decapterusspp.) and Samma (Cololabis spp.)

X

Other:
Barracouta (Sphyraenidae andGempylidae) and king-clip(Genypterus spp.)

A

Other:
Marlin (Istiophoridae)
Other

3.5%

B10*
A

599

Column 1
Tariffitem
number0302.90

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note- Livers and roes:
Hard roes of Nishin (Clupea spp.) andTara (Gadus spp., Theragra spp. andMerluccius spp.):
Hard roes of Nishin (Clupea spp.)

A

Hard roes of Tara (Gadus spp.,
Theragra spp. and Merluccius spp.)

X

Other
03.03

A

Fish, frozen, excluding fish fillets andother fish meat of heading 03.04.
- Salmonidae, excluding livers androes:0303.11-- Sockeye salmon (red salmon)(Oncorhynchus nerka)

0303.12-- Other Pacific salmon (Oncorhynchus
gorbuscha, Oncorhynchus keta,
Oncorhynchus tschawytscha,
Oncorhynchus kisutch, Oncorhynchus
masou and Oncorhynchus rhodurus):
Silver salmon (Oncorhynchus
kisutch)

R

3.5%

Other

B10
R

0303.13-- Atlantic salmon (Salmo salar) andDanube salmon (Hucho hucho)

0303.14-- Trout (Salmo trutta, Oncorhynchus
mykiss, Oncorhynchus clarki,
Oncorhynchus aguabonita, Oncorhynchus
gilae, Oncorhynchus apache andOncorhynchus chrysogaster)

0303.19-- Other

R
3.5%

B10

R

- Tilapias (Oreochromis spp.), catfish(Pangasius spp., Silurus spp., Clarias
spp., Ictalurus spp.), carp (Cyprinus
carpio, Carassius carassius,
Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus
spp., Mylopharyngodon piceus), eels
(Anguilla spp.), Nile perch (Lates
niloticus) and snakeheads (Channaspp.), excluding livers and roes :0303.23-- Tilapias (Oreochromis spp.)

A0303.24-- Catfish (Pangasius spp., Silurusspp., Clarias spp., Ictalurus spp.)

A0303.25-- Carp (Cyprinus carpio, Carassius
carassius, Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus
spp., Mylopharyngodon piceus)

A

600

Column 1
Tariffitem
number
0303.26

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note-- Eels (Anguilla spp.)

A0303.29-- OtherA- Flat fish (Pleuronectidae,
Bothidae,Cynoglossidae, Soleidae,
Scophthalmidae and Citharidae),
excluding livers and roes:
0303.31-- Halibut (Reinhardtius
hippoglossoides, Hippoglossus
hippoglossus, Hippoglossus
stenolepis)

A

0303.32-- Plaice (Pleuronectes platessa)

A

0303.33-- Sole (Solea spp.)

A0303.34-- Turbots (Psetta maxima)

A

0303.39-- OtherA- 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)R

0303.42-- Yellowfin tunas (Thunnus albacares)

A

0303.43-- Skipjack or stripe-bellied bonito

A0303.44-- Bigeye tunas (Thunnus obesus)

R

0303.45-- Atlantic and Pacific bluefin tunas(Thunnus thynnus, Thunnus
orientalis):
Atlantic bluefin tunas (Thunnus
thynnus)R

Pacific bluefin tunas (Thunnus
orientalis)A

0303.46-- Southern bluefin tunas (Thunnus
maccoyii)0303.49-- Other

3.5%

B10**
A

- Herrings (Clupea harengus, Clupea
pallasii) and sardines (Sardina
pilchardus, Sardinops spp.), sardinella(Sardinella spp.), brisling or sprats(Sprattus sprattus), mackerel (Scomber
scombrus, Scomber australasicus,
Scomber japonicus), jack and horsemackerel (Trachurus spp.), cobia(Rachycentron canadum) and swordfish(Xiphias gladius), excluding livers androes:0303.51-- Herrings (Clupea harengus, Clupea
pallasii)

601

X

Column 1
Tariffitem
number
0303.53

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

P

(5)

-- Sardines (Sardina pilchardus,
Sardinops spp.), sardinella(Sardinella spp.), brisling or sprats(Sprattus sprattus):
Of Sardinops spp.

10%

Other

A

0303.54-- Mackerel (Scomber scombrus, Scomber
australasicus, Scomber japonicus)

X

0303.55-- Jack and horse mackerel (Trachurus
spp.)

X

0303.56-- Cobia (Rachycentron canadum)A

0303.57-- Swordfish (Xiphias gladius)

3.5%

P

- Fish of the families Bregmacerotidae,
Euclichthyidae, Gadidae, Macrouridae,
Melanonidae, Merlucciidae, Moridae andMuraenolepididae, excluding livers androes:0303.63-- Cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus)X

0303.64-- Haddock (Melanogrammus aeglefinus)

A

0303.65-- Coalfish (Pollachius virens)A

0303.66-- Hake (Merluccius spp., Urophycisspp.):Of Merluccius spp.

X

Of Urophycis spp.

A0303.67-- Alaska Pollack (Theraga chalcogramma)

X0303.68-- Blue whitings (Micromesistius
poutassou, Micromesistius australis)A

0303.69-- Other:Tara (Gadus spp., Theragra spp.)

X

Other

A

- Other fish, excluding livers and roes:
0303.81-- Dogfish and other sharksA

0303.82-- Rays and skates (Rajidae)

A

0303.83-- Toothfish (Dissostichus spp.)

A0303.84-- Seabass (Dicentrarchus spp.)

A0303.89-- Other:

602

(6)

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Nishin (Clupea spp.), Buri (Seriolaspp.), Saba (Scomber spp.), Iwashi(Etrumeus spp. and Engraulis spp.),
Aji (Decapterus spp.) and Samma(Cololabis spp.)

X

Other:
Barracouta (Sphyraenidae andGempylidae), king-clip(Genypterus spp.), sea bream(Sparidae) and shishamo

A

Other:

0303.9003.04

Marlin (Istiophoridae)

R

Other

A

- Livers and roes:
Hard roes of Tara (Gadus spp.,
Theragra spp. and Merluccius spp.)

X

Other

A

Fish fillets and other fish meat
(whether or not minced), fresh, chilled
or frozen.
- Fresh or chilled fillets of tilapias(Oreochromis spp.), catfish (Pangasius
spp., Silurus spp., Clarias spp.,
Ictalurus spp.), carp (Cyprinus
carpio, Carassius carassius,
Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus
spp., Mylopharyngodon piceus), eels
(Anguilla spp.), Nile perch (Lates
niloticus) and snakeheads (Channaspp.):

0304.31-- Tilapias (Oreochromis spp.)

A0304.32-- Catfish (Pangasius spp., Silurusspp., Clarias spp., Ictalurus spp.)

A0304.33-- Nile perch (Lates niloticus)

A

0304.39-- OtherA- Fresh or chilled fillets of otherfish:0304.41-- Pacific salmon (Oncorhynchus nerka,
Oncorhynchus gorbuscha, Oncorhynchus
keta, Oncorhynchus tschawytscha,
Oncorhynchus kisutch, Oncorhynchus
masou and Oncorhynchus rhodurus),
Atlantic salmon (Salmo salar) andDanube salmon (Hucho hucho)

603

AColumn 1
Tariffitem
number
0304.42

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

CategoryNote-- Trout (Salmo trutta, Oncorhynchus
mykiss, Oncorhynchus clarki,
Oncorhynchus aguabonita, Oncorhynchus
gilae, Oncorhynchus apache andOncorhynchus chrysogaster)A

0304.43-- Flat fish (Pleuronectidae, Bothidae,
Cynoglossidae, Soleidae,
Scophthalmidae and Citharidae)

A

0304.44-- Fish of the families Bregmacerotidae,
Euclichthyidae, Gadidae, Macrouridae,
Melanonidae, Merlucciidae, Moridae
and Muraenolepididae:
Tara (Gadus spp., Theragra spp. andMerluccius spp.)

X

Other

A

0304.45-- Swordfish (Xiphias gladius)A

0304.46-- Toothfish (Dissostichus spp.)

A0304.49-- Other:Nishin (Clupea spp.), Buri (Seriolaspp.), Saba (Scomber spp.), Iwashi(Etrumeus spp., Sardinops spp. andEngraulis spp.), Aji (Trachurus
spp. and Decapterus spp.) and Samma(Cololabis spp.)

X

Other:
Bluefin tunas (Thunnus thynnus,
Thunnus orientalis)Southern bluefin tunas (Thunnus
maccoyii)
Other

R
3.5%

B10**
A

- Other, fresh or chilled:0304.51-- Tilapias (Oreochromis spp.), catfish(Pangasius spp., Silurus spp.,
Clarias spp., Ictalurus spp.), carp
(Cyprinus carpio, Carassius
carassius, Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus
spp., Mylopharyngodon piceus), eels
(Anguilla spp.), Nile perch (Lates
niloticus) and snakeheads (Channa
spp.)

A

0304.52-- Salmonidae

A0304.53-- Fish of the families Bregmacerotidae,
Euclichthyidae, Gadidae, Macrouridae,
Melanonidae, Merlucciidae, Moridae
and Muraenolepididae:
Tara (Gadus spp., Theragra spp. andMerluccius spp.)

604

XColumn 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other

A

0304.54-- Swordfish (Xiphias gladius)A

0304.55-- Toothfish (Dissostichus spp.)

A0304.59-- Other:Nishin (Clupea spp.), Buri (Seriolaspp.), Saba (Scomber spp.), Iwashi(Etrumeus spp., Sardinops spp. andEngraulis spp.), Aji (Trachurus
spp. and Decapterus spp.) and Samma(Cololabis spp.)

X

Other:
Barracouta (Sphyraenidae andGempylidae), king-clip(Genypterus spp.), sea bream(Sparidae), dogfish and othersharksA

Other:
Bluefin tunas (Thunnus thynnus,
Thunnus orientalis) andSouthern bluefin tunas (Thunnus
maccoyii)

R

Other

A

- Frozen fillets of tilapias(Oreochromis spp.), catfish (Pangasius
spp., Silurus spp., Clarias spp.,
Ictalurus spp.), carp (Cyprinus
carpio, Carassius carassius,
Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus
spp., Mylopharyngodon piceus), eels
(Anguilla spp.), Nile perch (Lates
niloticus) and snakeheads (Channaspp.):
0304.61-- Tilapias (Oreochromis spp.)

A0304.62-- Catfish (Pangasius spp., Silurusspp., Clarias spp., Ictalurus spp.)

A0304.63-- Nile perch (Lates niloticus)

A

0304.69-- OtherA- Frozen fillets of fish of the families
Bregmacerotidae, Euclichthyidae,
Gadidae, Macrouridae, Melanonidae,
Merlucciidae, Moridae andMuraenolepididae:
0304.71-- Cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus)X

0304.72-- Haddock (Melanogrammus aeglefinus)

A

0304.73-- Coalfish (Pollachius virens)A

605

Column 1
Tariffitem
number
0304.74

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note-- Hake (Merluccius spp., Urophycisspp.):Of Merluccius spp.

X

Of Urophycis spp.

A0304.75-- Alaska Pollack (Theraga chalcogramma)

0304.79-- Other:X

Tara (Gadus spp. and Theragra spp.)

X

Other

A

- Frozen fillets of other fish:0304.81-- Pacific salmon (Oncorhynchus nerka,
Oncorhynchus gorbuscha, Oncorhynchus
keta, Oncorhynchus tschawytscha,
Oncorhynchus kisutch, Oncorhynchus
masou and Oncorhynchus rhodurus),
Atlantic salmon (Salmo salar) andDanube salmon (Hucho hucho)

A

0304.82-- Trout (Salmo trutta, Oncorhynchus
mykiss, Oncorhynchus clarki,
Oncorhynchus aguabonita, Oncorhynchus
gilae, Oncorhynchus apache andOncorhynchus chrysogaster)A

0304.83-- Flat fish (Pleuronectidae, Bothidae,
Cynoglossidae, Soleidae,
Scophthalmidae and Citharidae)

A

0304.84-- Swordfish (Xiphias gladius)

0304.85-- Toothfish (Dissostichus spp.)

A0304.86-- Herrings (Clupea harengus, Clupea
pallasii)

X0304.87-- Tunas (of the genus Thunnus),
skipjack or stripe-bellied bonito(Euthynnus (Katsuwonus) pelamis):

3.5%

Tunas, excluding Southern bluefin
tunas (Thunnus maccoyii)
Southern bluefin tunas (Thunnus
maccoyii)Other0304.89

P

R
3.5%

B10**
A

-- Other:Nishin (Clupea spp.), Buri (Seriolaspp.), Saba (Scomber spp.), Iwashi(Etrumeus spp., Sardinops spp. andEngraulis spp.), Aji (Trachurus
spp. and Decapterus spp.) and Samma(Cololabis spp.)
Other:

606

X

(6)

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Marlin (Istiophoridae)

R

Other

A

- Other, frozen:
0304.91-- Swordfish (Xiphias gladius)A

0304.92-- Toothfish (Dissostichus spp.)

A0304.93-- Tilapias (Oreochromis spp.), catfish(Pangasius spp., Silurus spp.,
Clarias spp., Ictalurus spp.), carp
(Cyprinus carpio, Carassius
carassius, Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus
spp., Mylopharyngodon piceus), eels
(Anguilla spp.), Nile perch (Lates
niloticus) and snakeheads (Channa
spp.)

A

0304.94-- Alaska Pollack (Theraga chalcogramma)

X0304.95-- Fish of the families Bregmacerotidae,
Euclichthyidae, Gadidae, Macrouridae,
Melanonidae, Merlucciidae, Moridae
and Muraenolepididae, other than
Alaska Pollack (Theraga
chalcogramma):

0304.99

Tara (Gadus spp., Theragra spp. andMerluccius spp.)

X

Other

A

-- Other:Nishin (Clupea spp.), Buri (Seriolaspp.), Saba (Scomber spp.), Iwashi(Etrumeus spp., Sardinops spp. andEngraulis spp.), Aji (Trachurus
spp. and Decapterus spp.) and Samma(Cololabis spp.)

X

Other:
Barracouta (Sphyraenidae andGempylidae), king-clip(Genypterus spp.), sea bream(Sparidae), shishamo, dogfish andother sharks

A

Other:
Bluefin tunas (Thunnus thynnus,
Thunnus orientalis) andSouthern bluefin tunas (Thunnus
maccoyii)

R

Other

A

607

Column 1
Tariffitem
number
03.05

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

NoteFish, 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 humanconsumption.

0305.10- Flours, meals and pellets of fish, fit
for human consumption

0305.20- Livers and roes of fish, dried,
smoked, salted or in brine:
Hard roes of Nishin (Clupea spp.)
other than Nishin roes on thetangles, and hard roes of Salmonidae

X

A

Hard roes of Tara (Gadus spp.,
Theragra spp. and Merluccius spp.)
and Nishin roes on the tangles:
Hard roes of Tara (Gadus spp.,
Theragra spp. and Merluccius spp.)

X

Nishin roes on the tangles

A

Other

A

- Fish fillets, dried, salted or inbrine, but not smoked:
0305.31-- Tilapias (Oreochromis spp.), catfish(Pangasius spp., Silurus spp.,
Clarias spp., Ictalurus spp.), carp
(Cyprinus carpio, Carassius
carassius, Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus
spp., Mylopharyngodon piceus), eels
(Anguilla spp.), Nile perch (Lates
niloticus) and snakeheads (Channa
spp.)0305.32-- Fish of the families Bregmacerotidae,
Euclichthyidae, Gadidae, Macrouridae,
Melanonidae, Merlucciidae, Moridae
and Muraenolepididae:

0305.39

A

Tara (Gadus spp., Theragra spp. andMerluccius spp.)

X

Other

A

-- Other:
Salmonidae

A

Other:
Nishin (Clupea spp.), Buri
(Seriola spp.), Saba (Scomberspp.), Iwashi (Etrumeus spp.,
Sardinops spp. and Engraulisspp.), Aji (Trachurus spp. andDecapterus spp.) and Samma(Cololabis spp.)

608

XColumn 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other

A

- Smoked fish, including fillets, otherthan edible fish offal:
0305.41-- Pacific salmon (Oncorhynchus nerka,
Oncorhynchus gorbuscha, Oncorhynchus
keta, Oncorhynchus tschawytscha,
Oncorhynchus kisutch, Oncorhynchus
masou and Oncorhynchus rhodurus),
Atlantic salmon (Salmo salar) andDanube salmon (Hucho hucho)

A

0305.42-- Herrings (Clupea harengus, Clupea
pallasii)

A

0305.43-- Trout (Salmo trutta, Oncorhynchus
mykiss, Oncorhynchus clarki,
Oncorhynchus aguabonita, Oncorhynchus
gilae, Oncorhynchus apache andOncorhynchus chrysogaster)A

0305.44-- Tilapias (Oreochromis spp.), catfish(Pangasius spp., Silurus spp., Clarias
spp., Ictalurus spp.), carp (Cyprinus
carpio, Carassius carassius,
Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus
spp., Mylopharyngodon piceus), eels
(Anguilla spp.), Nile perch (Lates
niloticus) and snakeheads (Channa
spp.)

A

0305.49-- OtherA- Dried fish, other than edible fish
offal, whether or not salted but notsmoked:0305.51-- Cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus)

0305.59-- Other:
Salmonidae

X

A

Other:
Nishin (Clupea spp.), Tara (Gadus
spp., Theragra spp. andMerluccius spp.), Buri (Seriolaspp.), Saba (Scomber spp.) Iwashi(Etrumeus spp. Sardinops spp. andEngraulis spp.), Aji (Trachurus
spp. and Decapterus spp.) andSamma (Cololabis spp.)

X

Other

A

- Fish, salted but not dried or smoked
and fish in brine, other thanedible fish offal:
0305.61-- Herrings (Clupea harengus, Clupea
pallasii)609

X

Column 1
Tariffitem
number
0305.62

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note-- Cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus)X

0305.63-- Anchovies (Engraulis spp.)

X0305.64-- Tilapias (Oreochromis spp.), catfish(Pangasius spp., Silurus spp., Clarias
spp., Ictalurus spp.), carp (Cyprinus
carpio, Carassius carassius,
Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus
spp., Mylopharyngodon piceus), eels
(Anguilla spp.), Nile perch (Lates
niloticus) and snakeheads (Channa
spp.)

X

0305.69-- Other:
Salmonidae

A

Other

X

- Fish fins, heads, tails, maws andother edible fish offal:
0305.71-- Shark finsA

0305.72-- Fish heads, tails and maws:
SmokedA

Dried：
Salmonidae

A

Other:
Nishin (Clupea spp.), Tara
(Gadus spp., Theragra spp. andMerluccius spp.), Buri (Seriolaspp.), Saba (Scomber spp.),
Iwashi (Etrumeus spp.,
Sardinops spp. and Engraulisspp.), Aji (Trachurus spp. andDecapterus spp.) and Samma(Cololabis spp.)

X

Other

A

Salted or in brine:

0305.79

Salmonidae

A

Other

X

-- Other:
SmokedA

Dried:
Salmonidae

A

Other:

610

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Nishin (Clupea spp.), Tara
(Gadus spp., Theragra spp. andMerluccius spp.), Buri (Seriolaspp.), Saba (Scomber spp.),
Iwashi (Etrumeus spp.,
Sardinops spp. and Engraulisspp.), Aji (Trachurus spp. andDecapterus spp.) and Samma(Cololabis spp.)

X

Other

A

Salted or in brine:
Salmonidae

A

Other:

X

03.06

Crustaceans, whether in shell or not,live, fresh, chilled, frozen, dried,salted or in brine; smoked crustaceans,
whether in shell or not, whether or notcooked before or during the smoking
process; crustaceans, in shell, cooked
by steaming or by boiling in water,whether or not chilled, frozen, dried,salted or in brine; flours, meals andpellets of crustaceans, fit for humanconsumption.

03.07

Molluscs, whether in shell or not, live,
fresh, chilled, frozen, dried, salted orin brine; smoked molluscs, whether inshell or not, whether or not cooked
before or during the smoking process;flours, meals and pellets of molluscs,
fit for human consumption.

A- Oysters:
0307.11-- Live, fresh or chilled

A

0307.19-- OtherA- Scallops, including queen scallops, ofthe genera Pecten, Chlamys or
Placopecten:
0307.21-- Live, fresh or chilled

0307.29-- Other:X

Smoked

A

Other

X

- Mussels (Mytilus spp., Perna spp.):0307.31-- Live, fresh or chilled

A

0307.39-- OtherA

611

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note- Cuttle fish (Sepia officinalis, Rossia
macrosoma, Sepiola spp.) and squid(Ommastrephes spp., Loligo spp.,
Nototodarus spp., Sepioteuthis spp.):0307.41-- Live, fresh or chilled:
Mongo ika (Sepia officinalis)
Other0307.49

A
5%

P

(7)

-- Other:
Frozen:Mongo ika (Sepia officinalis)
Other

A
3.5%

P

Smoked

A

Other

X

- Octopus (Octopus spp.):0307.51-- Live, fresh or chilled

A

0307.59-- OtherA

0307.60- Snails, other than sea snails

A- Clams, cockles and ark shells(families Arcidae, Arcticidae,
Cardiidae, Donacidae, Hiatellidae,
Mactridae, Mesodesmatidae, Myidae,
Semelidae, Solecurtidae, Solenidae,
Tridacnidae and Veneridae):
0307.71-- Live, fresh or chilled:
Adductors of shellfish

X

Hard clam

A

Other:

0307.79

Akagai (bloody clam), live andbaby clam

A

Other

X

-- Other:
Frozen:Adductors of shellfish

X

Hard clam

A

Other:
Baby clam

A

Other

X

612

(8)

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

SmokedA

Other:
Adductors of shellfish

X

Hard clam, salted or in brineA

Other:
Hard clam, dried

A

Other

X

- Abalone (Haliotis spp.):0307.81-- Live, fresh or chilled

0307.89-- Other:A

Frozen or smoked

A

Other

X

- Other, including flours, meals andpellets, fit for human consumption:
0307.91-- Live, fresh or chilled:
Adductors of shellfish

X

Cuttle fish and squid:
Mongo ika

A

Other

5%

P

Other:
Scallops (Pectinidae)

X

Other:

0307.99

Fresh water clam

A

Other

X

-- Other:
Frozen:Adductors of shellfish

X

Cuttle fish and squid:
Mongo ika

A

Other

X

Other:
Scallops (Pectinidae)
Other:

613

X

(7)

Column 1
Tariffitem
number

03.08

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

CategoryNoteFresh water clam

A

Other

X

Smoked

A

Other

X

Aquatic invertebrates other thancrustaceans and molluscs, live, fresh,chilled, frozen, dried, salted or inbrine; smoked aquatic invertebrates
other than crustaceans and molluscs,
whether or not cooked before or during
the smoking process; flours, meals andpellets of aquatic invertebrates otherthan crustaceans and molluscs, fit forhuman consumption.
- Sea cucumbers (Stichopus japonicus,
Holothurioidea):

0308.11-- Live, fresh or chilled

A

0308.19-- OtherA- Sea urchins (Strongylocentrotus spp.,
Paracentrotus lividus, Loxechinus
albus, Echichinus esculentus):
0308.21-- Live, fresh or chilled

0308.29-- Other:A

SmokedA

Other:
Frozen

7%

B3

Other

7%

B5

0308.30- Jellyfish (Rhopilema spp.)

0308.90- Other:A

Live or smokedA

Fresh, chilled or frozen:
Fresh or chilled

A

Frozen:Sea urchins

7%

B3

Jellyfish

A

Other

X

Other:
Sea urchins and jellyfish:
Sea urchins

7%

614

B5

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Jellyfish

A

Other

X

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 othersweetening matter.

04.02

Milk and cream, concentrated orcontaining added sugar or othersweetening matter.

0402.10- In powder, granules or other solid
forms, of a fat content, by weight,
not exceeding 1.5%

X

S

- In powder, granules or other solid
forms, of a fat content, by weight,
exceeding 1.5%:
0402.21-- Not containing added sugar or othersweetening matter

S

0402.29-- OtherS- Other:
0402.91-- Not containing added sugar or othersweetening matter:
Of a fat content, by weight,
exceeding 7.5%:
Whipped cream in pressurised
containers
Other

P
X

Other
0402.99

25.5%

X-- Other:
Of a fat content, by weight,
exceeding 8%:
Whipped cream in pressurised
containers

R

Other

X

Other

X

04.03

Buttermilk, curdled milk and cream,
yogurt, kephir and other fermented oracidified milk and cream, whether or notconcentrated or containing added sugar
or other sweetening matter or flavoured
or containing added fruit, nuts or
cocoa.

0403.10- Yogurt:

615

(9)

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Frozen, preserved or containing addedsugar or other sweetening matter,
flavoring, fruits or nuts (excluding
frozen yogurt)

X

Other:
Frozen yogurt:
Containing added sugar or othersweetening matter, in immediatepackings, of a content notexceeding 10 kg *

QS

(38)

Other **

QS

(38)

Other

R

0403.90- OtherX

04.04

Whey, whether or not concentrated orcontaining added sugar or othersweetening matter; products consistingof natural milk constituents, whether or
not containing added sugar or othersweetening matter, not elsewhere
specified or included.

X

04.05

Butter and other fats and oils derived
from milk; dairy spreads.

S

04.06

Cheese and curd.

0406.10- Fresh (unripened or uncured) cheese,
including whey cheese, and curd:
A dry matter content, by weight, notexceeding 48%, chopped not exceeding
4 g per each, frozen, in immediatepackings, of a content exceeding 5 kg

X

Other:For the quantity within the limitsof an annual tariff quota
stipulated by a Cabinet Order

X

Other:
Intended for use as materials
for processed cheese

QS

Other

X

(39)

0406.20- Grated or powdered cheese, of all
kinds

QS

(40)

0406.30- Processed cheese, not grated or
powderedQS(41)0406.40- Blue-veined cheese and other cheesecontaining veins produced by
Penicillium roqueforti:

616

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

CategoryNote

For the quantity within the limits ofan annual tariff quota stipulated bya Cabinet Order

S

Other:
Intended for use as materials forprocessed cheese
Other0406.90

29.8%

QS

(39)

PS

(10)

- Other cheese:
For the quantity within the limits ofan annual tariff quota stipulated bya Cabinet Order

X

Other:

04.07

Intended for use as materials forprocessed cheese

QS

(39)

Intended for use as materials forshredded cheese

QS

(42)

Other

X

Birds’ eggs, in shell, fresh, preservedor cooked.
- Fertilised eggs for incubation:

0407.11-- Of fowls of the species Gallus
domesticus

A

0407.19-- OtherA- Other fresh eggs:
0407.21-- Of fowls of the species Gallus
domesticus

X0407.29-- OtherX

0407.90- Other:

04.08

Frozen

X

Other

R

Birds’ eggs, not in shell, and egg
yolks, fresh, dried, cooked by steamingor by boiling in water, moulded, frozen
or otherwise preserved, whether or notcontaining added sugar or othersweetening matter.
- Egg yolks:0408.11-- Dried

18.8%

617

B3

Column 1
Tariffitem
number0408.19

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note-- Other

20% or 48
yen/kg,whicheveris thegreater

B5- Other:
0408.91-- Dried

21.3%

B5

0408.99-- Other

21.3% or 51
yen/kg,whicheveris thegreater

B50409.00

Natural honey.

Q

0410.00

Edible products of animal origin, notelsewhere specified or included.

A

Chapter 5

Products of animal origin, not elsewhere
specified or includedA

Chapter 6

Live trees and other plants; bulbs,
roots and the like; cut flowers andornamental foliage

A

Chapter 7

Edible vegetables and certain roots andtubers07.01

Potatoes, fresh or chilled.

A0702.00

Tomatoes, fresh or chilled.

A

07.03

Onions, shallots, garlic, leeks andother alliaceous vegetables, fresh or
chilled.

0703.10- Onions and shallots:
Onions:
Not more than 73.70 yen/kg in value
for customs duty

More than 73.70 yen/kg in value forcustoms duty
Shallots

8.5% or thedifference
between73.70
yen/kg andthe value
for customs
duty perkilogram,
whicheveris the less

B5

A
A

0703.20- Garlic

A

0703.90- Leeks and other alliaceous vegetables

A

618

(43)

Column 1
Tariffitem
number07.04

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Cabbages, cauliflowers, kohlrabi, kaleand similar edible brassicas, fresh or
chilled.

A

07.05

Lettuce (Lactuca sativa) and chicory(Cichorium spp.), fresh or chilled.

A

07.06

Carrots, turnips, salad beetroot,
salsify, celeriac, radishes and similar
edible roots, fresh or chilled.

A0707.00

Cucumbers and gherkins, fresh or
chilled.

A

07.08

Leguminous vegetables, shelled orunshelled, fresh or chilled.

A

07.09

Other vegetables, fresh or chilled.

0709.20- AsparagusA

0709.30- Aubergines (egg-plants)

A

0709.40- Celery other than celeriacA- Mushrooms and truffles:
0709.51-- Mushrooms of the genus Agaricus

0709.59-- Other:A

Matsutake and truffles

A

Other:
Shiitake mushrooms

X

Other

A

0709.60- Fruits of the genus Capsicum or of thegenus Pimenta

A

0709.70- Spinach, New Zealand spinach andorache spinach (garden spinach)A- Other:
0709.91-- Globe artichokesA

0709.92-- OlivesA

0709.93-- Pumpkins, squash and gourds(Cucurbita spp.)

A0709.99-- Other:
Sweet corn

6%

Other

B3
A

07.10

Vegetables (uncooked or cooked bysteaming or boiling in water), frozen.

0710.10- Potatoes

8.5%

619

B7

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note- Leguminous vegetables, shelled orunshelled:0710.21-- Peas (Pisum sativum)

8.5%

B5

0710.22-- Beans (Vigna spp., Phaseolus spp.)

8.5%

B5

0710.29-- Other:Green soya beans

6%

B5

Other

8.5%

B7

0710.30- Spinach, New Zealand spinach andorache spinach (garden spinach)6%

B50710.40- Sweet corn

10.6%

B5

0710.80- Other vegetables:
12%

B7

Broccoli

6%

B5

Other

6%

B3

Chiefly consisting of sweet corn

10.6%

B7

Other

6%

B3

Burdock
Other:

0710.90- Mixtures of vegetables:

07.11

Vegetables provisionally preserved (forexample, by sulphur dioxide gas, inbrine, in sulphur water or in otherpreservative solutions), but unsuitablein that state for immediate consumption.

0711.20- Olives

0711.40- Cucumbers and gherkins

A
9%

B3

9%

B5

- Mushrooms and truffles:
0711.51-- Mushrooms of the genus Agaricus

0711.59-- Other

0711.90- Other vegetables; mixtures ofvegetables:

A

Aubergines (egg-plants), weighing notmore than 20 g per piece, scallion
and bracken:
Aubergines (egg-plants)

6%

B3

Scallion and bracken

6%

B5

12%

B10

Other:
Burdock

620

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other:
Aubergines (egg-plants)

9%

B3

Lotus roots and capers

9%

B7

Other

9%

B5

9%

B5

9%

B5

07.12

Dried vegetables, whole, cut, sliced,
broken or in powder, but not further
prepared.

0712.20- Onions- Mushrooms, wood ears (Auriculariaspp.), jelly fungi (Tremella spp.) andtruffles:

0712.31-- Mushrooms of the genus Agaricus

0712.32-- Wood ears (Auricularia spp.)

A

0712.33-- Jelly fungi (Tremella spp.)

A

0712.39-- Other:

0712.90

Shiitake mushrooms

X

Other

A

- Other vegetables; mixtures ofvegetables:
Sweet corn

A

Other:
Potatoes whether or not cut orsliced but not further prepared

12.8%

B7

9%

B5

Osmund

9%

B7

Other

9%

B5

Other:
Bamboo shoots
Other:

07.13

Dried leguminous vegetables, shelled,
whether or not skinned or split.

0713.10- Peas (Pisum sativum):
Rendered suitable solely for sowing
by chemical treatment (for example,
sterilisation, acceleration ofgermination)A

Other:
Certified as seeds for sowing
vegetables in accordance with theprovisions of a Cabinet Order

621

AColumn 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other
0713.20X- Chickpeas (garbanzos)A- Beans (Vigna spp., Phaseolus spp.):0713.31-- Beans of the species Vigna mungo (L.)
Hepper or Vigna radiata (L.) Wilczek

A0713.32-- Small red (Adzuki) beans (Phaseolus
or Vigna angularis)

X

0713.33-- Kidney beans, including white peabeans (Phaseolus vulgaris):
Rendered suitable solely for sowing
by chemical treatment (for example,
sterilisation, acceleration ofgermination)A

Other:

0713.34

Certified as seeds for sowing
vegetables in accordance with theprovisions of a Cabinet Order

A

Other

X

-- Bambara beans (Vigna subterranea or
Voandzeia subterranea):
Rendered suitable solely for sowing
by chemical treatment (for example,
sterilisation, acceleration ofgermination)A

Other:

0713.35

Certified as seeds for sowing
vegetables in accordance with theprovisions of a Cabinet Order

A

Other

X

-- Cow peas (Vigna unguiculata):
Rendered suitable solely for sowing
by chemical treatment (for example,
sterilisation, acceleration ofgermination)A

Other:

0713.39

Certified as seeds for sowing
vegetables in accordance with theprovisions of a Cabinet Order

A

Other

X

-- Other:
Rendered suitable solely for sowing
by chemical treatment (for example,
sterilisation, acceleration ofgermination)

622

AColumn 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other:
Certified as seeds for sowing
vegetables in accordance with theprovisions of a Cabinet Order

A

Other

X

0713.40- Lentils

A

0713.50- Broad beans (Vicia faba var. major)
and horse beans (Vicia faba var.
equina, Vicia faba var. minor):
Rendered suitable solely for sowing
by chemical treatment (for example,
sterilisation, acceleration ofgermination)A

Other:
Certified as seeds for sowing
vegetables in accordance with theprovisions of a Cabinet Order

A

Other:For the quantity within thelimits of an annual tariff quota
stipulated by a Cabinet Order
Other
0713.60

10%

B10

X

- Pigeon peas (Cajanus cajan):Rendered suitable solely for sowing
by chemical treatment (for example,
sterilisation, acceleration ofgermination)A

Other:

0713.90

Certified as seeds for sowing
vegetables in accordance with theprovisions of a Cabinet Order

A

Other

X

- Other:
Rendered suitable solely for sowing
by chemical treatment (for example,
sterilisation, acceleration ofgermination)A

Other:
Certified as seeds for sowing
vegetables in accordance with theprovisions of a Cabinet Order

A

Other

X

623

Column 1
Tariffitem
number07.14

0714.10

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Manioc, arrowroot, salep, Jerusalem
artichokes, sweet potatoes and similarroots and tubers with high starch orinulin content, fresh, chilled, frozen
or dried, whether or not sliced or in
the form of pellets; sago pith.
- Manioc (cassava):
FrozenA

Other:
Pellets of flour or meal:
For feeding purposes
Note: The imports under thisitem are to be used asmaterials for fodder andfeed under thesupervision of thecustoms administration.
Other

A

15%

Other
0714.200714.30

0714.400714.500714.90PA- Sweet potatoes:
Frozen

12%

B10

Other

12.8%

B10

Frozen

12%

B7

Other

9%

B5

Frozen

10%

B7

Other

9%

B5

Frozen

12%

B7

Other

9%

B5

Frozen

12%

B7

Other

9%

B5

- Yams (Dioscorea spp.):- Taro (Colocasia spp.):- Yautia (Xanthosoma spp.):- Other:

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 shelledor peeled.

624

A

(11)

Column 1
Tariffitem
number
08.02

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other nuts, fresh or dried, whether or
not shelled or peeled.
- Almonds:

0802.11-- In shellA

0802.12-- ShelledA- Hazelnuts or filberts (Corylus spp.):0802.21-- In shellA

0802.22-- ShelledA- Walnuts:
0802.31-- In shell

10%

B5

0802.32-- Shelled

10%

B5

- Chestnuts (Castanea spp.):0802.41-- In shell

9.6%

B10

0802.42-- Shelled

9.6%

B10

- Pistachios:
0802.51-- In shellA

0802.52-- ShelledA- Macadamia nuts:
0802.61-- In shellA

0802.62-- ShelledA0802.70- Kola nuts (Cola spp.)

0802.80- Areca nuts

0802.90- Other:

12%

B10
A

Pecans

A

Other
08.03

Bananas, including plantains, fresh ordried.

0803.10- Plantains:

12%

B10

20%

B10

Fresh:
If imported during the period from
1st April to 30th September:
If imported during the period
from 1st April to 31st August
Other

X

625

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

If imported during the period from1st October to 31st March

X

Dried
0803.90A- Other:
Fresh:
If imported during the period from
1st April to 30th September:
If imported during the period
from 1st April to 31st August

20%

Other

B10
X

If imported during the period from1st October to 31st March

X

Dried

A

08.04

Dates, figs, pineapples, avocados,guavas, mangoes and mangosteens, freshor dried.

0804.10- Dates

0804.20- Figs0804.30- Pineapples:

A
6%

Fresh

B5

X

Dried

7.2%

B5

0804.40- Avocados

A

0804.50- Guavas, mangoes and mangosteens

A

08.05

Citrus fruit, fresh or dried.

0805.10- Oranges:
If imported during the period from
1st June to 30th November:
If imported during the period from
1st June to 30th September

16%

Other

B10
X

If imported during the period from
1st December to 31st May

X

0805.20- Mandarins (including tangerines andsatsumas); clementines, wilkings andsimilar citrus hybrids

17%

B15

0805.40- Grapefruit, including pomelos

10%

B5

0805.50- Lemons (Citrus limon, Citrus limonum)and limes (Citrus aurantifolia, Citrus
latifolia)

626

AColumn 1
Tariffitem
number
0805.90

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note- Other:
Limes (other than Citrus
aurantifolia, Citrus latifolia)
Other

A
17%

B15

If imported during the period from
1st March to 31st October

17%

B10

If imported during the period from1st November to the last day of
February

7.8%

B7

08.06

Grapes, fresh or dried.

0806.10- Fresh:0806.20- DriedA

08.07

Melons (including watermelons) andpapaws (papayas), fresh.
- Melons (including watermelons):

0807.11-- Watermelons

A

0807.19-- Other

0807.20- Papaws (papayas)

08.08

Apples, pears and quinces, fresh.

0808.10- Apples

17%

B100808.30- Pears

4.8%

B50808.40- Quinces

4.8%

B5

08.09

Apricots, cherries, peaches (including
nectarines), plums and sloes, fresh.

0809.10- Apricots

6%

B5

6%

B5
A

- Cherries:
0809.210809.29-- Sour cherries (Prunus cerasus):
If imported during the period from1st November to the last day of
February

A

Other

X

-- Other:If imported during the period from1st November to the last day of
February

A

Other

X

0809.30- Peaches, including nectarines

6%

B50809.40- Plums and sloes

6%

B5

627

Column 1
Tariffitem
number08.10

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other fruit, fresh.

0810.10- Strawberries

0810.20- Raspberries, blackberries, mulberries
and loganberries

A

0810.30- Black, white or red currants andgooseberries

A

0810.40- Cranberries, bilberries and otherfruits of the genus Vaccinium

A

0810.50- Kiwifruit

0810.60- Durians

A

0810.70- PersimmonsA

0810.90- OtherA

08.11

Fruit and nuts, uncooked or cooked bysteaming or boiling in water, frozen,
whether or not containing added sugar orother sweetening matter.

0811.10- Strawberries:

6%

6.4%

B3

B5

Containing added sugar

9.6%

B5

Other

12%

B5

0811.20- Raspberries, blackberries, mulberries,
loganberries, black, white or red
currants and gooseberries

0811.90- Other:A

Containing added sugar:
Pineapples

X

Sour cherries (Prunus cerasus)

13.8%

B10

Peaches and pears

7%

B5

Other

A

Other:
Pineapples

X

Papayas, pawpaws, avocados, guavas,
durians, bilimbis, champeder,
jackfruit, bread-fruit, rambutan,rose-apple jambo, jambosa diambookaget, chicomamey, cherimoya,
kehapi, sugar-apples, mangoes,bullock’s-heart, passion-fruit,dookoo kokosan, mangosteens,
soursop and litchi

A

Peaches, pears and berries:
BerriesA

628

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Peaches and pears

7%

Other

B5
A

08.12

Fruit and nuts, provisionally preserved(for example, by sulphur dioxide gas, inbrine, in sulphur water or in otherpreservative solutions), but unsuitablein that state for immediate consumption.

0812.10- Cherries

0812.90- Other:

17%

Bananas

B15

R

Oranges:
If imported during the period from
1st June to 30th November:
If imported during the period
from 1st June to 30th September

16%

Other

B15
X

If imported during the period from
1st December to 31st May
Grapefruit, including pomelos

X
10%

B7

Other:
Lemons and limes, excluding those
provisionally preserved inpreservative solutions
Chestnuts (Castanea spp.)

A

9.6%

B15

Other:
Papayas, pawpaws, avocados,guavas, durians, bilimbis,
champeder, jackfruit, breadfruit, rambutan, rose-apple
jambo, jambosa diamboo-kaget,chicomamey, cherimoya, kehapi,
sugar-apples, mangoes,bullock’s-heart, passion-fruit,dookoo kokosan, mangosteens,
soursop and litchiA

Mandarins (including tangerines
and satsumas); clementines,
wilkings and similar citrus
hybrids

17%

B10

Other

12%

B7

9%

B7

08.13

Fruit, dried, other than that ofheadings 08.01 to 08.06; mixtures ofnuts or dried fruits of this Chapter.

0813.10- Apricots

629

Column 1
Tariffitem
number0813.20

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

CategoryNote- Prunes

0813.30- Apples

0813.40- Other fruit:A
9%

Berries

B7

A

Other:
Papayas, pawpaws, durians,bilimbis, champeder, jackfruit,bread-fruit, rambutan, rose-apple
jambo, jambosa diamboo-kaget,chicomamey, cherimoya, sugarapples, bullock’s-heart, passionfruit, dookoo kokosan, soursop,
litchi and kehapi

A

Persimmons, dried

9%

B7

Other

9%

B5

0813.50- Mixtures of nuts or dried fruits ofthis Chapter

A

0814.00

Peel of citrus fruit or melons(including watermelons), fresh, frozen,
dried or provisionally preserved inbrine, in sulphur water or in otherpreservative solutions.

A

Chapter 9

Coffee, tea, maté and spices

09.01

Coffee, whether or not roasted ordecaffeinated; coffee husks and skins;coffee substitutes containing coffee inany proportion.
- Coffee, not roasted:

0901.11-- Not decaffeinatedA

0901.12-- DecaffeinatedA- Coffee, roasted:
0901.21-- Not decaffeinated

12%

B3

0901.22-- Decaffeinated

12%

B3

0901.90- Other

09.02

Tea, whether or not flavoured.

0902.10- Green tea (not fermented) in immediatepackings of a content not exceeding
3 kg

0902.20- Other green tea (not fermented):

A

17%

Waste, unfit for beverage

B10

A

Other

17%

630

B10

Column 1
Tariffitem
number0902.30

0902.40

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note- Black tea (fermented) and partly
fermented tea, in immediate packings ofa content not exceeding 3 kg:
Black tea

12%

B10

Other

17%

B10

- Other black tea (fermented) and otherpartly fermented tea:
Waste, unfit for beverage

A

Other:
Black tea

A

Other

17%

B10

12%

B10

0903.00

Maté.

09.04

Pepper of the genus Piper; dried orcrushed or ground fruits of the genus
Capsicum or of the genus Pimenta.

A

09.05

Vanilla.

A

09.06

Cinnamon and cinnamon-tree flowers.

A

09.07

Cloves (whole fruit, cloves and stems).

A

09.08

Nutmeg, mace and cardamoms.

A

09.09

Seeds of anise, badian, fennel,
coriander, cumin or caraway; juniper
berries.

A

09.10

Ginger, saffron, turmeric (curcuma),
thyme, bay leaves, curry and otherspices.
- Ginger:

0910.11-- Neither crushed nor groundA

0910.12-- Crushed or groundA

0910.20- SaffronA

0910.30- Turmeric (curcuma)A- Other spices:
0910.91-- Mixtures referred to in Note 1 (b) tothis Chapter:
Curry

7.2%

Other
0910.99-- Other

Chapter 10

Cereals

10.01

Wheat and meslin.

B7
A
A

631

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

CategoryNote- Durum wheat:
1001.11-- SeedS

1001.19-- OtherS- Other:
1001.91-- SeedS

1001.99-- Other:
Imported by Japanese Government
according to Article 42 of The Law
for Stabilisation of Supply-Demandand Price of Staple Food (Law No.
113 of 1994), imported to bepurchased and sold by Japanese
Government in response to a joint
application by seller to andpurchaser from Japanese Government
according to Article 43 of the law
or imported with certification of
Minister of Agriculture, Forestry
and Fishery according to a Cabinet
Order concerning wheat and others
provided by a Cabinet Orderprovided in column 3 of paragraph 1
of Article 45 of the law

S

Other:
MeslinS

Other:For feeding purposes:
Intended for use as materials
for fodder and feed under thesupervision of the customs
administration

A*

Other

X

Other
10.02

Rye.

10.03

Barley.

1003.10- Seed:

S
A

632

(55)

Column 1
Tariffitem
number1003.90

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Imported by Japanese Government
according to Article 42 of The Law
for Stabilisation of Supply-Demandand Price of Staple Food (Law No. 113
of 1994), imported to be purchased
and sold by Japanese Government inresponse to a joint application by
seller to and purchaser from Japanese
Government according to Article 43 of
the law or imported withcertification of Minister ofAgriculture, Forestry and Fisheryaccording to a Cabinet Orderconcerning wheat and others provided
by a Cabinet Order provided in column
3 of paragraph 1 of Article 45 of the
law

X

Other

S

- Other:
Imported by Japanese Government
according to Article 42 of The Law
for Stabilisation of Supply-Demandand Price of Staple Food(Law No. 113
of 1994), imported to be purchased
and sold by Japanese Government inresponse to a joint application by
seller to and purchaser from Japanese
Government according to Article 43 of
the law or imported withcertification of Minister ofAgriculture, Forestry and Fisheryaccording to a Cabinet Orderconcerning wheat and others provided
by a Cabinet Order provided in column
3 of paragraph 1 of Article 45 of thelaw

XOther:For feeding purposes:
Intended for use as materials
for fodder and feed under thesupervision of the customs
administration

A*

Other

X

Other
10.04

Oats.

10.05

Maize (corn).

1005.10- Seed1005.90- Other:S
AA

Popcorn, corn which is explosive withheating under normal air pressure
Other:

633

A

(56)

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

CategoryNote

For feeding purposes
Note: The imports under thisitem are to be used asmaterials for fodder andfeed under the supervisionof the customs
administration.

A

Other than that in application of
the Paragraph 1 of Article 13 of
the Customs Tariff Law (Law No. 54
of 1910):For the quantity within thelimits of an annual tariff quota
stipulated by a Cabinet Order:
Intended for use in the
manufacture of corn starch andfor feeding purposes,
stipulated by a Cabinet Order

R

Other

X

Other

X

10.06

Rice.

X

10.07

Grain sorghum.

A

10.08

Buckwheat, millet and canary seed; othercereals.

1008.10- Buckwheat:
Rendered suitable solely for sowing
by chemical treatment (for example,
sterilisation, acceleration ofgermination)
Other

A

9%

B7

- Millet:
1008.21-- SeedA

1008.29-- OtherA

1008.30- Canary seeds

A

1008.40- Fonio (Digitaria spp.)

A

1008.50- Quinoa (Chenopodium quinoa)

A

1008.60- Triticale:1008.90

Rendered suitable solely for sowing
by chemical treatment (for example,
sterilisation, acceleration ofgermination)

A

Other

X

- Other cereals:A

634

Column 1
Tariffitem
number
Chapter 11

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Products of the milling industry; malt;
starches; inulin; wheat gluten

1101.00

Wheat or meslin flour.

X

11.02

Cereal flours other than of wheat or
meslin.

1102.20- Maize (corn) flour

1102.90- Other:

X

Barley flour, triticale flour andrice flour

X

Other:

11.03

Rye flour

15%

B10

Other

21.3%

B10

Cereal groats, meal and pellets.
- Groats and meal:

1103.11-- Of wheat

1103.13-- Of maize (corn)

1103.19-- Of other cereals:

R
21.3%

Of barley, triticale or rice1103.20

X

Of oats

12%

B10

Other

17%

B10

- Pellets:
Of wheat, rice, barley or triticale

11.04

P

X

Of oats

12%

B10

Of maize (corn)

21.3%

B10

Other

17%

B10

12%

B7

Cereal grains otherwise worked (forexample, hulled, rolled, flaked,
pearled, sliced or kibbled), except riceof heading 10.06; germ of cereals,
whole, rolled, flaked or ground.
- Rolled or flaked grains:1104.12-- Of oats

1104.19-- Of other cereals:
Of wheat, triticale, rice or barleyX

Of maize (corn)

21.3%

B10

Other

17%

B10

635

(12)

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note- Other worked grains (for example,
hulled, pearled, sliced or kibbled):
1104.22-- Of oats

1104.23-- Of maize (corn):

1104.29

12%

B10

Intended for use in the manufactureof cornflakes

16.2%

B7

Other

18%

B10

-- Of other cereals:
Of wheat, triticale, rice or barley
Other

X
17%

1104.30- Germ of cereals, whole, rolled, flaked
or ground

11.05

Flour, meal, powder, flakes, granules
and pellets of potatoes.

11.06

Flour, meal and powder of the dried
leguminous vegetables of heading 07.13,
of sago or of roots or tubers of heading
07.14 or of the products of Chapter 8.

1106.10- Of the dried leguminous vegetables ofheading 07.13

1106.20- Of sago or of roots or tubers ofheading 07.14:

B10
R

20%

B10

X

Of manioc:
For feeding purposes
Note: The imports under thisitem are to be used asmaterials for fodder andfeed under the supervisionof the customs
administration.

A

Other

R

Other
1106.30

21.3%

B10

- Of the products of Chapter 8:
Flour, meal and powder of bananas:
For feeding purposes
Note: The imports under thisitem are to be used asmaterials for fodder andfeed under the supervisionof the customs
administration.
Other
Other

636

A

15%

B10

15%

B10

Column 1
Tariffitem
number11.07

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

NoteMalt, whether or not roasted.

1107.10- Not roasted:
For the quantity within the limits ofan annual tariff quota stipulated bya Cabinet Order

X

Other:
Fumigated with peat

X

Other

Q

1107.20- Roasted

11.08

Starches; inulin.

X- Starches:
1108.11-- Wheat starchX

1108.12-- Maize (corn) starchR

1108.13-- Potato starchR

1108.14-- Manioc (cassava) starchR

1108.19-- Other starches:
Sago starch

X

Other

R

1108.20- InulinX

1109.00

Wheat gluten, whether or not dried.

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.

12.02

Ground-nuts, not roasted or otherwise
cooked, whether or not shelled or
broken.

1202.30- Seed

21.3%

B10S

A

For the quantity within the limits ofan annual tariff quota stipulated bya Cabinet Order
In shellX

Shelled, whether or not broken
Other

B10
X

- Other:
1202.41

10%-- In shell:

637

(44)

Column 1
Tariffitem
number1202.42

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

CategoryNote

For oil extraction
Note: The imports under this item
are to be used as materials
for oil extraction under
the supervision of thecustoms administration.

A

Other

X

-- Shelled, whether or not broken:
For oil extraction
Note: The imports under this item
are to be used as materials
for oil extraction under
the supervision of thecustoms administration.

A

Other:For the quantity within thelimits of an annual tariff quota
stipulated by a Cabinet Order
Other

10%

B10

X

1203.00

Copra.

A

1204.00

Linseed, whether or not broken.

A

12.05

Rape or colza seeds, whether or not
broken.

A

1206.00

Sunflower seeds, whether or not broken.

A

12.07

Other oil seeds and oleaginous fruits,
whether or not broken.

A

12.08

Flours and meals of oil seeds oroleaginous fruits, other than those ofmustard.

A

12.09

Seeds, fruit and spores, of a kind used
for sowing.

A

12.10

Hop cones, fresh or dried, whether or
not ground, powdered or in the form ofpellets; lupulin.

A

12.11

Plants and parts of plants (including
seeds and fruits), of a kind usedprimarily in perfumery, in pharmacy orfor insecticidal, fungicidal or similar
purposes, fresh or dried, whether or not
cut, crushed or powdered.

A

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 andother vegetable products (including
unroasted chicory roots of the variety
Cichorium intybus sativum) of a kindused primarily for human consumption,
not elsewhere specified or included.

638

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

CategoryNote- Seaweeds and other algae:
1212.21-- Fit for human consumption:
Formed into rectangular (including
square) papery sheets not more than
430 cm2/piece

X

Porphyra spp. and other seaweeds
mixed with Porphyra spp. other thanthose formed into rectangular(including square) papery sheets
not more than 430 cm2/piece

X

Other:
Hijiki (Hizikia fusiformis) and
Wakame (Undaria pinnatifida)

10.5%

Other
1212.29

B3
X-- Other:
Gloiopeltis spp., Porphyra spp.,
Enteromorpha spp., Monostroma spp.,
Kjellmaniella spp. or Laminaria
spp.:
Of Gloiopeltis spp.

A

Other

3.5%

Other

B5
A

- Other:
1212.91-- Sugar beetA

1212.92-- Locust beans (carob)

A

1212.93-- Sugar caneA

1212.94-- Chicory roots

A

1212.99-- Other:Tubers of Konnyaku (Amorphophalus),
whether or not cut, dried or
powdered

X

Other

A

1213.00

Cereal straw and husks, unprepared,
whether or not chopped, ground, pressedor in the form of pellets.

A

12.14

Swedes, mangolds, fodder roots, hay,lucerne (alfalfa), clover, sainfoin,
forage kale, lupines, vetches andsimilar forage products, whether or notin the form of pellets.

A

Chapter 13

Lac; gums, resins and other vegetablesaps and extracts

639

Column 1
Tariffitem
number13.01
13.02

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Lac; natural gums, resins, gum-resins
and oleoresins (for example, balsams).

A

Vegetable saps and extracts; pectic
substances, pectinates and pectates;
agar-agar and other mucilages andthickeners, whether or not modified,derived from vegetable products.
- Vegetable saps and extracts:

1302.11-- OpiumA

1302.12-- Of liquoriceA

1302.13-- Of hops

A

1302.19-- Other:
Bases for beverage:
Obtained from a single materialof vegetable origin

10%

B7

Other

16.5%

B15

Other
1302.20A- Pectic substances, pectinates andpectatesA- Mucilages and thickeners, whether or
not modified, derived from vegetableproducts:
1302.31-- Agar-agar

112 yen/kg

1302.32-- Mucilages and thickeners, whether or
not modified, derived from locustbeans, locust bean seeds or guar
seeds

A

1302.39-- OtherA

Chapter 14

Vegetable plaiting materials; vegetableproducts not elsewhere specified or
included

14.01

Vegetable materials of a kind usedprimarily for plaiting (for example,
bamboos, rattans, reeds, rushes, osier,raffia, cleaned, bleached or dyed cereal
straw, and lime bark).

1401.10- Bamboos

A

1401.20- RattansA

1401.90- Other:
Rushes, Shichitoi (Cyperus
tegetiformis) and wanguru (Cyperus
exaltatus)
Other

8.5%

B5

B7

A

640

Column 1
Tariffitem
number14.04

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Vegetable products not elsewhere
specified or included.

Chapter 15

Animal or vegetable fats and oils andtheir cleavage products; prepared edible
fats; animal or vegetable waxes

15.01

Pig fat (including lard) and poultryfat, other than that of heading 02.09 or
15.03.

1501.10- Lard:1501.20A

Of an acid value exceeding 1.3

A

Other

X

- Other pig fat:
Of an acid value exceeding 1.3

A

Other

X

1501.90- Other

6.4%

15.02

Fats of bovine animals, sheep or goats,
other than those of heading 15.03.

A

1503.00

Lard stearin, lard oil, oleostearin,oleo-oil and tallow oil, not emulsified
or mixed or otherwise prepared.

A

15.04

Fats and oils and their fractions, offish or marine mammals, whether or notrefined, but not chemically modified.

A1505.00

Wool grease and fatty substances derived
therefrom (including lanolin).

A

1506.00

Other animal fats and oils and theirfractions, whether or not refined, but
not chemically modified.

15.07

Soya-bean oil and its fractions, whether
or not refined, but not chemicallymodified.

1507.10- Crude oil, whether or not degummed

1507.90- Other

15.08

Ground-nut oil and its fractions,
whether or not refined, but notchemically modified.

X

15.09

Olive oil and its fractions, whether or
not refined, but not chemicallymodified.

A

6.4%

B5

X
13.20
yen/kg

641

B5

P

(13)

Column 1
Tariffitem
number1510.00

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other oils and their fractions, obtained
solely from olives, whether or notrefined, but not chemically modified,including blends of these oils or
fractions with oils or fractions ofheading 15.09.

A

15.11

Palm oil and its fractions, whether or
not refined, but not chemicallymodified.

A

15.12

Sunflower-seed, safflower or cotton-seed
oil and fractions thereof, whether or
not refined, but not chemicallymodified.
- Sunflower-seed or safflower oil andfractions thereof:

1512.11-- Crude oil:Of an acid value exceeding 0.6:
Sunflower-seed oil

8.50 yen/kg

B7

Safflower oil

8.50 yen/kg

B5

Sunflower-seed oil

10.40
yen/kg

B7

Safflower oil

10.40
yen/kg

B5

Sunflower-seed oil and its
fractions

10.40
yen/kg

B7

Safflower oil and its fractions

10.40
yen/kgB5Other:

1512.19-- Other:- Cotton-seed oil and its fractions:1512.211512.29-- Crude oil, whether or not gossypol
has been removed:
Intended for use in the manufactureof canned fish or shellfish forexport

A

Other

X

-- Other:
Intended use for in the manufactureof canned fish or shellfish forexportOther

A

8.50 yen/kg

642

B10

Column 1
Tariffitem
number
15.13

15.14

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Coconut (copra), palm kernel or babassu
oil and fractions thereof, whether or
not refined, but not chemicallymodified.

A

Rape, colza or mustard oil and fractions
thereof, whether or not refined, but notchemically modified.
- Low erucic acid rape or colza oil andits fractions:1514.111514.19-- Crude oil:Of an acid value exceeding 0.6

10.90
yen/kg

B10

Other

13.20
yen/kgB10

13.20
yen/kg

B10-- Other- Other:

1514.91-- Crude oil

X1514.99-- OtherX

15.15

Other fixed vegetable fats and oils
(including jojoba oil) and theirfractions, whether or not refined, but
not chemically modified.
- Linseed oil and its fractions:1515.11-- Crude oil

5% or 5.50
yen/kg,whicheveris thegreater

B101515.19-- Other

5% or 5.50
yen/kg,whicheveris thegreater

B10- Maize (corn) oil and its fractions:1515.21-- Crude oil

X1515.29-- OtherX

1515.30- Castor oil and its fractions

A

1515.50- Sesame oil and its fractions:1515.90

Of an acid value exceeding 0.6

8.50 yen/kg

B7

Other

10.40
yen/kgB7- Other:643

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Oiticica oil, tung oil, camellia oil,urushi wax, Haze wax, jojoba oil andtheir fractions

A

Other:Of an acid value exceeding 0.6:
Rice bran oil and its fractions

8.50 yen/kg

P

Other

8.50 yen/kg

B15

(14)

Other:
Rice bran oil and its fractions
Other

X
10.40
yen/kg

15.16

Animal or vegetable fats and oils andtheir fractions, partly or whollyhydrogenated, inter-esterified, reesterified or elaidinised, whether or
not refined, but not further prepared.

15.17

Margarine; edible mixtures or
preparations of animal or vegetable fatsor oils or of fractions of different
fats or oils of this Chapter, other thanedible fats or oils or their fractionsof heading 15.16.

1517.10- Margarine, excluding liquid margarine

1517.90- Other:

B7
A

29.8%

P

Mixtures of animal fats and oils andtheir fractions, partly or whollyhydrogenated, inter-esterified, reesterified or elaidinised, whether or
not refined, but not further
prepared, not otherwise prepared:
Partlyorwhollyhydrogenated,inter-esterified, re-esterified orelaidinised
Other

A

6.4%

B5

Mixtures of vegetable fats and oils
and their fractions, partly or whollyhydrogenated, inter-esterified, reesterified or elaidinised, whether or
not refined, but not further
prepared, not otherwise prepared:
Partlyorwhollyhydrogenated,inter-esterified, re-esterified orelaidinised
Other
Oils of a kind used as mould release

644

A

13.20
yen/kg

B10

2.9%

B5

(15)

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other

X

1518.00

Animal or vegetable fats and oils andtheir fractions, boiled, oxidised,dehydrated, sulphurised, blown,
polymerised by heat in vacuum or in
inert gas or otherwise chemicallymodified, excluding those of heading
15.16; inedible mixtures or preparationsof animal or vegetable fats or oils orof fractions of different fats or oilsof this Chapter, not elsewhere specified
or included.

A

1520.00

Glycerol, crude; glycerol waters andglycerol lyes.

A

15.21

Vegetable waxes (other thantriglycerides), beeswax, other insect
waxes and spermaceti, whether or notrefined or coloured.

1521.10- Vegetable waxes

1521.90- Other:A

Beeswax

12.8%

Other

B10
A

1522.00

Degras; residues resulting from thetreatment of fatty substances or animalor vegetable waxes.

Chapter 16

Preparations of meat, of fish or ofcrustaceans, molluscs or other aquatic
invertebrates

1601.00

Sausages and similar products, of meat,
meat offal or blood; food preparations
based on these products. *16.02

Other prepared or preserved meat, meat
offal or blood.

1602.10- Homogenised preparations **1602.20- Of liver of any animal:

A

Q

(45)

Q

(45)

Of bovine animals or swine **

Q

(45)

Other

A

- Of poultry of heading 01.05:
1602.31-- Of turkeys:
Guts, bladders and stomachs, wholeand pieces thereof, simply boiled
in waterA

Other:
Containing meat or meat offal ofbovine animals or swine *****

645

Q

(37)

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other
1602.32

A-- Of fowls of the species Gallus
domesticus:
Guts, bladders and stomachs, wholeand pieces thereof, simply boiled
in waterA

Other:

1602.39

Containing meat or meat offal ofbovine animals or swine *****

Q

(37)

Other ******

Q

(37)

-- Other:
Guts, bladders and stomachs, wholeand pieces thereof, simply boiled
in waterA

Other:
Containing meat or meat offal ofbovine animals or swine *****

Q

Other

A

(37)

- Of swine:
1602.41

1602.421602.49-- Hams and cuts thereof:
Ham or bacon, excluding thosesterilised; pressed and formed ham
consisting of meat or meat offal ofswine and binding materials; otherprepared or preserved products
consisting solely of meat or meat
offal of swine, a piece of whichweighs not less than 10 g, whether
or not containing seasonings,
spices or similar ingredients ****

Q

(35)

Other *****

Q

(35)

Ham or bacon, excluding thosesterilised; pressed and formed ham
consisting of meat or meat offal ofswine and binding materials; otherprepared or preserved products
consisting solely of meat or meat
offal of swine, a piece of whichweighs not less than 10 g, whether
or not containing seasonings,
spices or similar ingredients ****

Q

(35)

Other *****

Q

(35)

-- Shoulders and cuts thereof:-- Other, including mixtures:

646Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

NoteGuts, bladders and stomachs, wholeand pieces thereof, simply boiled
in waterA

Other:

1602.50

Ham or bacon, excluding thosesterilised; pressed and formed
ham consisting of meat or meat
offal of swine and binding
materials; other prepared orpreserved products consisting
solely of meat or meat offal ofswine, a piece of which weighs
not less than 10 g, whether or
not containing seasonings, spices
or similar ingredients ****

Q

(35)

Other *****

Q

(35)

- Of bovine animals:
Guts, bladders and stomachs, wholeand pieces thereof, simply boiled in
water

A

Other:
Internal organs and tongues ofbovine animals:
In airtight containers,
containing vegetables *

QS

(46)

Simply boiled in water **

QS

(46)

Other *QS

(46)

Other:

Other:
Containing less than 30% by
weight of a meat and edible meat
offal other than internal organs
and tongues:
Containing riceR

Other *QS

(46)

In airtight containers **

QS

(46)

Other *

QS

(46)

Beef jerky ***

QS

(46)

Corned beef *

QS

(46)

Other:
Dried after
water:

simplyboiled647inColumn 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

QS

(46)

Simply boiled in water
****

QS

(46)

Other *****

QS

(46)

Other ******

QS

(46)

Other:
In airtight containers,
containing vegetables *In airtight containers,
otherwise containing
vegetables, but not chilled
or frozen:

1602.90- Other, including preparations of bloodof any animal:
Guts, bladders and stomachs, wholeand pieces thereof, simply boiled in
water

A

Other:

1603.00

Containing meat or meat offal ofbovine animals or swine

X

Other

R

Extracts and juices of meat, fish or
crustaceans, molluscs or other aquatic
invertebrates:
Extracts and juices of meat

12%

Other

B10
A

16.04

Prepared or preserved fish; caviar andcaviar substitutes prepared from fish
eggs.

16.05

Crustaceans, molluscs and other aquatic
invertebrates, prepared or preserved.

1605.10- Crab:In airtight containers

A

A

Other:
Containing rice

X

Other

A

- Shrimps and prawns:
1605.21-- Not in airtight container:
Simply boiled in water or in brine;
chilled, frozen, salted, in brineor dried, after simply boiled inwater or in brine

648

AColumn 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other:

1605.29

Containing rice

X

Other

A

-- Other:
Simply boiled in water or in brine;
chilled, frozen, salted, in brineor dried, after simply boiled inwater or in brineA

Other:
Containing rice

X

Other

A

1605.30- LobsterA

1605.40- Other crustaceans:A- Molluscs:
1605.51-- OystersA

1605.52-- Scallops, including queen scallops

A

1605.53-- Mussels

A

1605.54-- Cuttle fish and squid:In airtight containers:
Containing rice

X

Other

10.5%

P

(7)

Other:
Containing rice

X

Other

10.5%

B7

1605.55-- Octopus

A

1605.56-- Clams, cockles and arkshellsA

1605.57-- Abalone

A

1605.58-- Snails, other than sea snailsA

1605.59-- Other:Cuttle fish and squid:In airtight containers:
Containing rice

X

Other

10.5%

Other:

649

P

(7)

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

NoteContaining rice

X

Other

10.5%

Other

B7
A

- Other aquatic invertebrates:1605.61-- Sea cucumbers

A

1605.62-- Sea urchinsA

1605.63-- Jellyfish

A1605.69-- OtherA

Chapter 17

Sugars and sugar confectionery

17.01

Cane or beet sugar and chemically puresucrose, in solid form.
- Raw sugar not containing added
flavouring or colouring matter:1701.12-- Beet sugarX

1701.13-- Cane sugar specified in Subheading
Note 2 to this Chapter

X

1701.14-- Other cane sugar:
Whose content of sucrose by weight,
in the dry state, corresponds to apolarimetric reading of less than
98.5°:
Sugar centrifugal

S

Other

X

Other:
Intended for refining, andcontent of sucrose by weight, inthe dry state, corresponds to apolarimetric reading of less than
99.3°
Other

103.10yen/kgPS

X- Other:
1701.91-- Containing added flavouring or
colouring matterR

1701.99-- OtherS

17.02

Other sugars, including chemically purelactose, maltose, glucose and fructose,in solid form; sugar syrups notcontaining added flavouring or colouring
matter; artificial honey, whether or not
mixed with natural honey; caramel.
- Lactose and lactose syrup:

650

(16)

Column 1
Tariffitem
number1702.11

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note-- Containing by weight 99% or morelactose, expressed as anhydrous
lactose, calculated on the dry matter

A

1702.19-- OtherA

1702.20- Maple sugar and maple syrup:

1702.30

Maple sugar

X

Maple syrup

R- Glucose and glucose syrup, notcontaining fructose or containing in
the dry state less than 20% by weightof fructose:
Containing added flavouring or
colouring matter

R

Other:

1702.40

Containing added sugar

X

Other

R

- Glucose and glucose syrup, containing
in the dry state at least 20% but lessthan 50% by weight of fructose,
excluding invert sugar:
Containing added flavouring or
colouring matter

R

Other

X

1702.50- Chemically pure fructose

A

1702.60- Other fructose and fructose syrup,
containing in the dry state more than
50% by weight of fructose, excluding
invert sugar

X

1702.90- Other, including invert sugar andother sugar and sugar syrup blends
containing in the dry state 50% by
weight of fructose:
Sugar and sugar syrup

R

Artificial honey and caramel:
Artificial honey

R

CaramelX

Hi-test molasses:
Intended for use in the manufactureof glutamic acid and its salts,
yeast, lysine, 5’-ribonucleotide
and its salts and other products
stipulated by a Cabinet Order

A

Other

R

651

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other:
Containing added flavouring or
colouring matter

R

Other:
Containing added sugar

R

Other:
Sorbose

12%

Other

B7
R

17.03

Molasses resulting from the extraction
or refining of sugar.

1703.10- Cane molasses:
Intended for use in the manufactureof glutamic acid and its salts,
yeast, lysine, 5’-ribonucleotide andits salts and other products
stipulated by a Cabinet Order

A

Other:For feeding purposes
Note: The imports under thisitem are to be used asmaterials for fodder andfeed under the supervisionof the customs
administration.

A

Other:

1703.90

For the quantity within thelimits of an annual tariff quota
stipulated by a Cabinet Order

R

Other

X

- Other:
Intended for use in the manufactureof glutamic acid and its salts,
yeast, lysine, 5’-ribonucleotide andits salts and other products
stipulated by a Cabinet Order3%

B5

Other:For feeding purposes
Note: The imports under thisitem are to be used asmaterials for fodder andfeed under the supervisionof the customs
administration.

A

Other

R

652

Column 1
Tariffitem
number17.04

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Sugar confectionery (including white
chocolate), not containing cocoa.

1704.10- Chewing gum, whether or not sugarcoated1704.90- Other:X

Liquorice extract, not put up as
confectioneryA

Other:
Candies and caramels

X

Other

Q

Chapter 18

Cocoa and cocoa preparations

1801.00

Cocoa beans, whole or broken, raw orroasted.

A

1802.00

Cocoa shells, husks, skins and othercocoa waste.

A

18.03

Cocoa paste, whether or not defatted.

1803.10- Not defatted

5%B51803.20- Wholly or partly defatted

10%

B7

1804.00

Cocoa butter, fat and oil.

1805.00

Cocoa powder, not containing added sugar
or other sweetening matter.

18.06

Chocolate and other food preparations
containing cocoa.

1806.10- Cocoa powder, containing added sugar
or other sweetening matter:

A
12.9%

Containing added sugar

X

Other
1806.20

B7

15%

B7

- Other preparations in blocks, slabs orbars weighing more than 2 kg or in
liquid, paste, powder, granular orother bulk form in containers or
immediate packings, of a content
exceeding 2 kg:
Food preparations of goods ofheadings 04.01 to 04.04, containing
cocoa powder in a proportion byweight of less than 10%:
Containing not less than 30% of
natural milk constituents byweight, calculated on the dry
matter, excluding whipped cream inpressurised containers
Other:

653

X

(47)

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

NoteContaining added sugar

23.8%

P

(18)

Other

21.3%

P

(12)

Other:
Containing added sugar:
Chewing gum and other sugar
confectionery; preparations inblocks, slabs, bars and paste:
Chewing gum and other sugar
confectionery; foods, thelargest single ingredient of
which is sugar by weight
Other

X

29.8%

Other

P

(17)

S

Other:For the quantity within thelimits of an annual tariff quota
stipulated by a Cabinet Order

X

Other:
Intended for use as materials
for chocolate

Q

Other

X

(48)

- Other, in blocks, slabs or bars:
1806.31-- Filled

1806.32-- Not filled:

10%

Chocolate confectionery

P

(19)

X

Other:
Containing added sugar
Other
1806.90

X
21.3%

B15

10%

P

- Other:
Chocolate confectionery
Other:
Food preparations of goods ofheadings 04.01 to 04.04, containing
cocoa powder in a proportion byweight of less than 10%:
Containing not less than 30% of
natural milk constituents byweight, calculated on the dry
matter, excluding whipped creamin pressurised containers

654

X

(19)

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other:
Containing added sugar

23.8%

P

(18)

Other

21.3%

P

(20)

Other:
Containing added sugar
Other

X
21.3%

Chapter 19

Preparations of cereals, flour, starchor milk; pastrycooks’ products

19.01

Malt extract; food preparations offlour, groats, meal, starch or malt
extract, not containing cocoa orcontaining less than 40% by weight ofcocoa calculated on a totally defatted
basis, not elsewhere specified or
included; food preparations of goods ofheadings 04.01 to 04.04, not containing
cocoa or containing less than 5% byweight of cocoa calculated on a totally
defatted basis, not elsewhere specified
or included.

1901.10- Preparations for infant use, put up
for retail sale:
Food preparations of goods ofheadings 04.01 to 04.04, containing
not less than 30% of natural milk
constituents by weight, calculated on
the dry matter

P

X

Other:
Food preparations of goods ofheadings 04.01 to 04.04:
Containing added sugar
Other

21.3%

Other
1901.20X
B15X- Mixes and doughs for the preparationof bakers' wares of heading 19.05:

655

(20)

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Food preparations of flour, meal or
starch, which contain more than 85%
by weight of flour, groats, meal andpellets of rice, wheat, triticale orbarley, starch, or any combination
thereof, excluding cake-mixes and akind used as infant food or dietetic
purpose; doughs for rice products,
excluding a kind used as infant foodor dietetic purpose; foodpreparations of goods of headings
04.01 to 04.04 (preparations
containing not less than 30% of
natural milk constituents by weight,
calculated on the dry matter):Food preparations of goods ofheadings 04.01 to 04.04, containing
not less than 30% of natural milk
constituents by weight, calculatedon the dry matter and doughs forrice products, excluding a kindused as infant food or dietetic
purposeX

Food preparations, containing morethan 85% by weight of flour,
groats, meal and pellets of rice,wheat, triticale or barley, starch,or any combination thereof,
excluding cake-mixes and a kindused as infant food or dietetic
purpose:Mostly containing ricepreparation, wheat and triticale
preparation or barleypreparation

X

Mostly containing starch:Containing wheat starch

X

Other:For the quantity within thelimits of an annual tariff
quota stipulated by a
Cabinet Order

R

Other

X

Other:
Food preparations of goods ofheadings 04.01 to 04.04:
Containing added sugar

X

Other

R

Other
1901.90

X- Other:656

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Food preparations of flour, meal or
starch, which contain more than 85%
by weight of flour, groats, meal andpellets of rice, wheat, triticale orbarley, starch, or any combination
thereof, excluding cake-mixes and akind used as infant food or dietetic
purpose; mochi (rice-cake), dango andsimilar rice products, excluding akind used as infant food or dietetic
purpose; food preparations of goodsof headings 04.01 to 04.04(preparations containing not lessthan 30% of natural milk constituentsby weight, calculated on the dry
matter, excluding whipped cream inpressurised containers)

X

Other:
Food preparations of goods ofheadings 04.01 to 04.04:
Containing added sugar:
Containing less than 50% by
weight of sucrose:
Foods, the largest single
ingredient of which is sugar
by weight

S

Other:
Whipped cream inpressurised containers

X

Other

S

Other

S

Other:
Whipped cream in pressurised
containers

21.3%

Other
9%

Other

P
X

Pasta, whether or not cooked or stuffed(with meat or other substances) orotherwise prepared, such as spaghetti,
macaroni, noodles, lasagne, gnocchi,
ravioli, cannelloni; couscous, whether
or not prepared.
- Uncooked pasta, not stuffed orotherwise prepared:

1902.11-- Containing eggs

1902.19-- Other:(12)

S

Malt extract

19.02

P

X

657

(21)

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

BiefunR

Other:
Macaroni and spaghetti

30 yen/kg

Other
1902.20

P

(22)

X

- Stuffed pasta, whether or not cookedor otherwise prepared:
Containing added sugar

X

Other:
Containing more than 20% by weightof sausage, meat, meat offal,
blood, fish or crustaceans,molluscs or other aquatic
invertebrates, or any combination
thereof, and also containing ebi
predominating by weight over eachof such other products
Other

X

21.3%

P

1902.30- Other pastaX

1902.40- CouscousX

1903.00

Tapioca and substitutes therefor
prepared from starch, in the form of
flakes, grains, pearls, siftings or insimilar forms.

19.04

Prepared foods obtained by the swellingor roasting of cereals or cereal
products (for example, corn flakes);cereals (other than maize (corn)) in
grain form or in the form of flakes orother worked grains (except flour,
groats and meal), pre-cooked, orotherwise prepared, not elsewhere
specified or included.

1904.10- Prepared foods obtained by theswelling or roasting of cereals or
cereal products:
Breakfast cereals other than obtainedby merely the swelling or roasting of
rice, wheat, triticale or barley
Other

9.6%

B5

11.5%

P

X

1904.20- Prepared foods obtained from unroasted
cereal flakes or from mixtures ofunroasted cereal flakes and roasted
cereal flakes or swelled cerealsX

1904.30- Bulgur wheatX

1904.90- Other

X

658

(23)

(24)

Column 1
Tariffitem
number19.05

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Bread, pastry, cakes, biscuits and otherbakers’ wares, whether or not containing
cocoa; communion wafers, empty cachetsof a kind suitable for pharmaceuticaluse, sealing wafers, rice paper andsimilar products.

1905.10- Crispbread

9%

B15

1905.20- Gingerbread and the like

18%

B15

- Sweet biscuits; waffles and wafers:
1905.31-- Sweet biscuitsX

1905.32-- Waffles and wafers

18%P

1905.40- Rusks, toasted bread and similar
toasted products

9%

B15

1905.90- Other:
Bread, ship’s biscuits, otherordinary bakers’ wares, notcontaining added sugar, honey, eggs,
fats, cheese or fruit, communion
wafers, empty cachets of a kindsuitable for pharmaceutical use,sealing wafers, rice paper andsimilar products

(25)

X

Other:
Containing added sugar:
Arare, Senbei and similar riceproducts

X

Biscuits, cookies and crackers

15%

P

Crisp savoury food products,
made from a dough based on
potato powder

9%

B7

(26)

Other:
Pizza, chilled or frozen
Other

X
25.5%

P

(27)

Other:
Arare, Senbei and similar riceproducts

X

Biscuits, cookies and crackers

13%

P

Crisp savoury food products,
made from a dough based on
potato powder

9%

B7

659

(28)

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

21.3%

P

(23)

Containing added sugar

15%

B7

Other

12%

B5

Other
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 preservedby vinegar or acetic acid.

2001.10- Cucumbers and gherkins:

2001.90- Other:Containing added sugar:
Papayas, pawpaws, avocados, guavas,
durians, bilimbis, champeder,
jackfruit, bread-fruit, rambutan,rose-apple jambo, jambosa diambookaget, chicomamey, cherimoya,
kehapi, sugar-apples, bullock’sheart, passion-fruit, dookoo
kokosan, soursop, litchi, mangoes
and mangosteensA

Sweet corn

10.5%

B7

Young corncobs

16.8%

B10

Other

A

Other:
Papayas, pawpaws, avocados, guavas,
durians, bilimbis, champeder,
jackfruit, bread-fruit, rambutan,rose-apple jambo, jambosa diambookaget, chicomamey, cherimoya,
kehapi, sugar-apples, bullock’sheart, passion-fruit, dookoo
kokosan, soursop, litchi, mangoes
and mangosteensA

Sweet corn

7.5%

B7

Young corncobs

15%

B10

Other

12%

B5

9%

B5

13.4%

B7

20.02

Tomatoes prepared or preserved otherwise
than by vinegar or acetic acid.

2002.10- Tomatoes, whole or in pieces

2002.90- Other:Containing added sugar
Other:Tomato purée and tomato paste:

660

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

CategoryNote

For the quantity within thelimits of an annual tariff quota
stipulated by a Cabinet Order

R

Other

X

Other

9%

20.03

Mushrooms and truffles, prepared orpreserved otherwise than by vinegar or
acetic acid.

2003.10- Mushrooms of the genus Agaricus:
Containing added sugar

B5

A

Other:
In airtight containers not morethan 10 kg each including
container:
French mushrooms

13.6%

Other

B7
A

Other

A

2003.90- OtherA

20.04

Other vegetables prepared or preserved
otherwise than by vinegar or acetic
acid, frozen, other than products ofheading 20.06.

2004.10- Potatoes:
Cooked, not otherwise prepared

8.5%

B7

Mashed potatoes

13.6%

B10

Other

9%

B5

Sweet corn

10.5%

B7

Other

23.8%

B7

17%

B5

Other:

2004.90- Other vegetables and mixtures ofvegetables:
Containing added sugar:

Other:
Asparagus and leguminous
vegetables:
Asparagus
Leguminous vegetables

X

Bamboo shoots

13.6%

661

B10

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Sweet corn

7.5%

B7

Young corncobs

15%

B10

Other

9%

B5

Containing added sugar

16.8%

B10

Other

12%

B10

13.6%

B10

In airtight containers not morethan 10 kg each including container

12%

B10

Other

9%

B7

13.4%

P

20.05

Other vegetables prepared or preserved
otherwise than by vinegar or acetic
acid, not frozen, other than products ofheading 20.06.

2005.10- Homogenised vegetables:

2005.20- Potatoes:
Mashed potatoes and potato flakes
Other:

2005.40- Peas (Pisum sativum):
Containing added sugar:
Unshelled
Other

X

Other:
In airtight containers not morethan 10 kg each including
container:
Unshelled

12%

B10

Other

15%

B10

Unshelled

9%

B5

Other

13.6%

B7

14%

B7

Other:- Beans (Vigna spp., Phaseolus spp.):2005.51-- Beans, shelled:
Containing added sugar:
In airtight containers,
containing tomato purée or otherkind of tomato preparation andmeat of swine, lard or other pig
fat
Other

X

662

(29)

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other
2005.59

X-- Other:Containing added sugar

13.4%

B10

In airtight containers not morethan 10 kg each including
container

12%

B5

Other

9%

B5

In airtight containers not more than
10 kg each including container

16%

B7

Other

12%

B7

Other:

2005.60- Asparagus:

2005.70- OlivesA

2005.80- Sweet corn (Zea mays var. saccharata):
Containing added sugar

14.9%

B10

Other

10%

B7

Containing added sugar

13.4%

B10

Other

13.6%

B7

14%

B7

- Other vegetables and mixtures ofvegetables:
2005.91

2005.99-- Bamboo shoots:-- Other:Containing added sugar:
Leguminous vegetables (podded
out):
In airtight containers,
containing tomato purée orother kind of tomato
preparation and meat of swine,
lard or other pig fat
Other

X

Other

13.4%

B10

15%

B5

Other:
Young corncobs:
In airtight containers
Other

A

Leguminous vegetables (podded
out)

663

17%

B7

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Sauerkraut

12%

B5

Garlic powder

9.6%

B5

Other

12%

B5

Garlic powder

10.5%

B5

Other

9%

B5

12.6%

B15

18%

B10

Other:
In airtight containers not morethan 10 kg each including
container:

Other:

2006.00

Vegetables, fruit, nuts, fruit-peel andother parts of plants, preserved bysugar (drained, glacé or crystallised):
Marrons glacé
Other:
Apricots
Other

A

20.07

Jams, fruit jellies, marmalades, fruitor nut purée and fruit or nut pastes,
obtained by cooking, whether or notcontaining added sugar or othersweetening matter.

2007.10- Homogenised preparations:Containing added sugar

34%

B15

Other

21.3%

B10

Containing added sugar

16.8%

B10

Other

12%

B10

Containing added sugar

34%

B15

Other

21.3%

B10

Containing added sugar

16.8%

B7

Other

12%

B7

- Other:
2007.91-- Citrus fruit:
Jams, fruit jellies and marmalades:

Fruit purée and fruit pastes:

2007.99-- Other:Jams and fruit jellies:664

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other:
Containing added sugar:
Fruit purée and fruit pastes

34%

B7

Other

34%

B10

Fruit purée and fruit pastes

21.3%

B7

Other

21.3%

B10

Peanut butter

12%

B7

Other

23.8%

P

Peanut butter

10%

B7

Other

21.3%

P

21%

B10

11%

B7

Chestnuts (in airtightcontainers not more than
10 kg each including
container), not roasted

16.8%

B15

Other

16.8%

B10

Other:

20.08

Fruit, nuts and other edible parts ofplants, otherwise prepared or preserved,
whether or not containing added sugar orother sweetening matter or spirit, notelsewhere specified or included.
- Nuts, ground-nuts and other seeds,
whether or not mixed together:2008.11-- Ground-nuts:
Containing added sugar:(30)

Other:

2008.19-- Other, including mixtures:Containing added sugar:
In pulp form
Other:
Cashew nuts and other roasted
nuts
Other:

Other:
In pulp form

A

Other:

665(12)

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Macadamia nuts, roasted
almonds, roasted pecan,
coconuts, Brazil nuts, paradisenuts, hazel nuts (Corylus spp.)
and cashew nuts
Gingko nuts

A

12%

B10

Other:
RoastedA

Other
2008.20- Pineapples

2008.30- Citrus fruit:

12%

B10
X

Containing added sugar:
In pulp form

29.8%

B15

Other

23.8%

B7

In pulp form

21.3%

B7

Other

17%

B7

In airtight containers

15%

B10

Other

21%

B10

In airtight containers

10.8%

B5

Other

15%

B10

In airtight containers

12%

B7

Other

15%

B7

In airtight containers

9%

B7

Other

10.8%

B7

Containing added sugar

15%

B10

Other

12%

B10

Other:

2008.40- Pears:
Containing added sugar:
In pulp form:

Other:

Other:
In pulp form:

Other:

2008.50- Apricots:666

Column 1
Tariffitem
number
2008.60

2008.70

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note- Cherries:
Containing added sugar

15%

B10

Other

12%

B10

In airtight containers

21.3%

B10

Other

29.8%

B10

Not less than 2 kg each
including container

6.7%

B5

Other

8%

B7

13.4%

B10

In airtight containers

17%

B10

Other

21.3%

B10

In airtight containers

6.7%

B5

Other

9.6%

B7

In pulp form

21%

B10

Other

11%

B7

In pulp form

15%

B10

Other

12%

B10

15%

B10

- Peaches, including nectarines:
Containing added sugar:
In pulp form:

Other:
In airtight containers:

Other
Other:
In pulp form:

Other:

2008.80- Strawberries:
Containing added sugar:

Other:- Other, including mixtures other thanthose of subheading 2008.19:
2008.91-- Palm hearts

2008.93-- Cranberries (Vaccinium macrocarpon,
Vaccinium oxycoccos, Vaccinium vitisidaea):
Containing added sugar:

667

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

CategoryNote

In pulp form

29.8%

Other

B15
A

Other:

2008.97

In pulp form

21.3%

B7

Other

12%

B7

-- Mixtures:
Mixed fruit, fruit salad and fruit
cocktailA

Other:
Containing added sugar:
In pulp form

29.8%

B15

Other

23.8%

B10

In pulp form

21.3%

B10

Other

17%

B10

12%

B10

Bananas and avocados

21%

B5

Other

29.8%

B15

Other:

2008.99-- Other:Ume (fruit of Mume plum)
Other:
Containing added sugar:
In pulp form:

Other:
Berries and prunes
Bananas, avocados, mangoes,guavas and mangosteens

A
11%

B5

14%

B5

Other:
Durians, rambutan, passionfruit, litchi and carambola(star-fruit)
Other

A

Other:
In pulp form:
Bananas and avocados
Prunes

668

15%

B3

15%

B10

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Mangoes, guavas andmangosteens

15%

Camucamu

B5
A

Other

21.3%

B7

Other:
Prunes, bananas, avocados,mangoes, guavas andmangosteens
Taros (Colocasia spp.),
FrozenA

10%

B7

Other:
Durians, rambutan, passionfruit, litchi, carambola(star-fruit), camucamu andpopcorn (corn which is
explosive with heating
under normal air pressure)
Other
20.09

A

12%

B7

Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter.
- Orange juice:2009.11-- Frozen:
Containing added sugar:
Not more than 10% by weight ofsucrose, naturally andartificially contained *

Q

(49)

Other **

Q

(49)

Not more than 10% by weight ofsucrose ***

Q

(49)

Other *

Q

(49)

Not more than 10% by weight ofsucrose, naturally andartificially contained *

Q

(49)

Other **

Q

(49)

Other:

2009.12-- Not frozen, of a Brix value notexceeding 20:
Containing added sugar:

Other:

669

Column 1
Tariffitem
number

2009.19

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Not more than 10% by weight ofsucrose ***

Q

(49)

Other *

Q

(49)

Not more than 10% by weight ofsucrose, naturally andartificially contained *

Q

(49)

Other **

Q

(49)

Not more than 10% by weight ofsucrose ***

Q

(49)

Other *Q

(49)-- Other:Containing added sugar:

Other:- Grapefruit (including pomelo) juice:2009.21-- Of a Brix value not exceeding 20:
Containing added sugar:
Not more than 10% by weight ofsucrose, naturally andartificially contained

23%

B7

Other

29.8% or23 yen/kg,
whicheveris thegreater

B7

Not more than 10% by weight ofsucrose

19.1%

B7

Other

25.5%

B7

Not more than 10% by weight ofsucrose, naturally andartificially contained

23%

B7

Other

29.8% or23 yen/kg,
whicheveris thegreater

B7

Not more than 10% by weight ofsucrose

19.1%

B7

Other

25.5%

B7

Other:

2009.29-- Other:Containing added sugar:

Other:

670

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note- Juice of any other single citrus
fruit:
2009.31-- Of a Brix value not exceeding 20:
Containing added sugar:
Not more than 10% by weight ofsucrose, naturally andartificially contained

23%

B10

Other

29.8% or23 yen/kg,
whicheveris thegreater

B15

Lemon juice

6%

B5

Lime juice

12%

B5

Other

19.1%

B10

25.5%

B10

Not more than 10% by weight ofsucrose, naturally andartificially contained

23%

B10

Other

29.8% or23 yen/kg,
whicheveris thegreater

B15

Lemon juice

6%

B5

Lime juice

12%

B5

Other

19.1%

B10

25.5%

B10

Other:
Not more than 10% by weight ofsucrose:Other
2009.39-- Other:Containing added sugar:

Other:
Not more than 10% by weight ofsucrose:Other- Pineapple juice:2009.41-- Of a Brix value not exceeding 20

X

2009.49-- OtherX

2009.50- Tomato juice:671

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

NoteContaining added sugar

29.8%

P

(31)

Other

21.3%

P

(12)

Not more than 10% by weight ofsucrose, naturally andartificially contained

23%

B5

Other

29.8% or23 yen/kg,
whicheveris thegreater

B5

19.1%

B5

Not more than 10% by weight ofsucrose, naturally andartificially contained

23%

B5

Other

29.8% or23 yen/kg,
whicheveris thegreater

B10

Not more than 10% by weight ofsucrose

19.1%

B5

Other

25.5%

B10

- Grape juice (including grape must):
2009.61-- Of a Brix value not exceeding 30:
Containing added sugar:

Other
2009.69-- Other:Containing added sugar:

Other:- Apple juice:2009.71-- Of a Brix value not exceeding 20:
Containing added sugar:
Not more than 10% by weight ofsucrose, naturally andartificially contained *

Q

(50)

Other **

Q

(50)

Not more than 10% by weight ofsucrose ***

Q

(50)

Other ****

Q

(50)

Other:

2009.79-- Other:Containing added sugar:

672Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Not more than 10% by weight ofsucrose, naturally andartificially contained *

Q

(50)

Other **

Q

(50)

Not more than 10% by weight ofsucrose ***

Q

(50)

Other ****

Q

(50)

Other:- Juice of any other single fruit orvegetable:
2009.81-- Cranberry (Vaccinium macrocarpon,
Vaccinium oxycoccos, Vaccinium vitisidaea) juice:
Containing added sugar:
Not more than 10% by weight ofsucrose, naturally andartificially contained

23%

B10

Other

29.8% or23 yen/kg,
whicheveris thegreater

B10

Not more than 10% by weight ofsucrose

19.1%

B10

Other

25.5%

B7

Not more than 10% by weight ofsucrose, naturally andartificially contained

23%

B10

Other

29.8% or23 yen/kg,
whicheveris thegreater

B10

Prune juice

14.4%

B10

Other

19.1%

B10

25.5%

B7

Other:

2009.89-- Other:Fruit juices:
Containing added sugar:

Other:
Not more than 10% by weight ofsucrose:

Other

673

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Vegetable juices:
Containing added sugar

8.1%

B7

In airtight containers

9%

B7

Other

7.2%

B5

Not more than 10% by weight ofsucrose, naturally andartificially contained

23%

B10

Other

29.8% or23 yen/kg,
whicheveris thegreater

B10

Not more than 10% by weight ofsucrose

19.1%

B10

Other

25.5%

B10

Containing added sugar

8.1%

B5

Other

5.4%

B5

Other:

2009.90- Mixtures of juices:
Mixtures of fruit juices:
Containing added sugar:

Other:

Mixtures of vegetable juices:

Chapter 21

Miscellaneous edible preparations

21.01

Extracts, essences and concentrates, ofcoffee, tea or maté and preparations
with a basis of these products or with abasis of coffee, tea or maté; roasted
chicory and other roasted coffee
substitutes, and extracts, essences andconcentrates thereof.
- Extracts, essences and concentrates,of coffee, and preparations with abasis of these extracts, essences orconcentrates or with a basis ofcoffee:2101.112101.12-- Extracts, essences and concentrates:
Containing added sugar

X

Other

A

-- Preparations with a basis ofextracts, essences or concentrates orwith a basis of coffee:

674Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Preparations with a basis ofextracts, essences or concentrates:
Containing added sugar

X

Other

A

Preparations with a basis ofcoffee:Containing not less than 30% of
natural milk constituents byweight, calculated on the dry
matterX

Other:
Containing added sugar
Other2101.20

X
15%

B10

- Extracts, essences and concentrates,of tea or maté, and preparations witha basis of these extracts, essences orconcentrates or with a basis of tea or
maté:
Extracts, essences and concentrates,of tea or maté, and preparations witha basis of these extracts, essences
or concentrates:
Instant tea

A

Other

8%

B5

Preparations with a basis of tea ormaté:
Containing not less than 30% of
natural milk constituents byweight, calculated on the dry
matterX

Other:
Containing added sugar
Other

X
15%

B10

6%

B5

10.5%

B5

2101.30- Roasted chicory and other roasted
coffee substitutes, and extracts,
essences and concentrates thereof

21.02

Yeasts (active or inactive); othersingle-cell micro-organisms, dead (butnot including vaccines of heading
30.02); prepared baking powders.

2102.10- Active yeasts

2102.20- Inactive yeasts; other single-cellmicro-organisms, deadA

2102.30- Prepared baking powders

A

675

Column 1
Tariffitem
number
21.03

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Sauces and preparations therefor; mixed
condiments and mixed seasonings; mustard
flour and meal and prepared mustard.

2103.10- Soya sauce

2103.20- Tomato ketchup and other tomato
sauces:2103.30

2103.90

7.2%

B7Tomato ketchup

21.3%

P

(12)

Other tomato sauces

17%

P

(32)

Put up in containers for retail sale

9%

B5

Other

7.5%

B7

Mayonnaise

12.8%

B7

French dressings and salad
dressings

10.5%

B7

Other

7.2%

B5

7.2%

B5

Consisting chiefly of
sodiumglutamate

9.6%

B5

Other

10.5%

B7

Of vegetable, in airtight containers

7%

B5

Other

8.4%

B5

- Mustard flour and meal and preparedmustard:- Other:
Sauces:Other:
Instant curry and other curry
preparations
Other:

21.04

Soups and broths and preparations
therefor; homogenised composite foodpreparations.

2104.10- Soups and broths and preparations
therefor:2104.20- Homogenised composite foodpreparations

A

2105.00

Ice cream and other edible ice, whether
or not containing cocoa.
Containing added sugar:
Less than 50% by weight of sucrose:676Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Ice cream *

QS

(51)

Other

R

Those, the largest single
ingredient of which is sugar byweight:Other:
Ice cream *

QS

Other

R

(51)

Other:
Ice cream **

QS

Other

R

(51)

Other:
Ice cream ***

QS

Other

R

21.06

Food preparations not elsewhere
specified or included.

2106.10- Protein concentrates and textured
protein substances:
Preparations containing not less than
30% of natural milk constituents byweight, calculated on the dry matter,excluding protein concentrates
containing not less than 80% protein
by weight, the largest ingredient isvegetable protein and put up in
containers for retail sale by weightof less than 500 g each excluding
container(51)

X

Other:
Containing added sugar:
Less than 50% by weight ofsucrose

16.8%

Other

P
X

Other:

2106.90

Vegetable protein

10.6%

B7

Other

15%

B10

- Other:
Preparations containing not less than
30% of natural milk constituents byweight, calculated on the dry matter

677

X

(33)

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other:
Food preparations containing morethan 30% by weight of one of those,
rice, wheat including triticale orbarleyX

Other:
Sugar syrup, containing added
flavouring or colouring matter
and Konnyaku
Chewing gum

R

5%

B5

29.8% or 23
yen/kg,whicheveris thegreater

B15

Compound alcoholic preparationsof a kind used for the
manufacture of beverages, of an
alcoholic strength by volume ofhigher than 0.5% vol.:Preparations with a basis offruit juices, of an alcoholic
strength by volume of lessthan 1% vol.
Other

A

Other:
Containing added sugar:
Bases for beverage,
containing Panax ginseng or
its extract:
Those, the largest single
ingredient of which issugar by weight
Other
Food supplement with a basisof vitamins

R

23.8%

B10

12.5%

B7

Other:
Less than 50% by weight ofsucrose:Those, the largest
single ingredient of
which is sugar byweight:Containing lactose,milk protein or milk
fat

S

Other

X

Other

X

Other:

678

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Put up in containers forretail sale, not morethan 500 g each
including container

X

Containing not less than
85% by weight of sucrose
excluding those put up
in containers for retailsale, not more than
500 g each including
container, thosecertified by acertification procedure
stipulated by a Cabinet
Order as imported to be
repacked in containers
for retail sale, notmore than 500 g
including container
after importation withno change iningredients, or thoseexceeding 257 yen/kg invalue for customs duty

R

Other：
Containing lactose,milk protein or milkfat:
Put up in containers
for retail sale, notmore than 500 g each
including container

X

Other

S

Other

X

Other:
Prepared edible fats andoils, containing more than
15% and less than 30% by
weight of those of heading
04.05

X

Bases for beverage, nonalcoholic:Containing Panax ginseng
or its extract
Other

A
10%

B7

Other:Of products specified inheading 04.10
Other:

679

AColumn 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Food supplement with abasis of vitamins orhydrolysed vegetable
protein:Food supplement with abasis of vitamins

12.5%

B7

Hydrolysed vegetable
protein

12.5%

B10

Other:
Protein preservativeof a kind used for
manufacturing frozen
minced fish, obtained
from sorbitol andother materials
stipulated by a
Cabinet Order, whichhave been prepared byprocesses stipulated
by a Cabinet Order

A

Other:
Hijiki (Hijikia
fusiformis)

17.5%

Other

X

Chapter 22

Beverages, spirits and vinegar

22.01

Waters, including natural or artificial
mineral waters and aerated waters, notcontaining added sugar or othersweetening matter nor flavoured; ice and
snow.

22.02

Waters, including mineral waters andaerated waters, containing added sugar
or other sweetening matter or flavoured,and other non-alcoholic beverages, notincluding fruit or vegetable juices ofheading 20.09.

2202.10- Waters, including mineral waters andaerated waters, containing added sugar
or other sweetening matter or
flavoured:2202.902203.00

B5

A

Containing added sugar

13.4%

B10

Other

9.6%

B5

Containing added sugar

13.4%

B7

Other

9.6%

B3

- Other:

Beer made from malt.

A

680

Column 1
Tariffitem
number22.04

2204.10

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Wine of fresh grapes, including
fortified wines; grape must other thanthat of heading 20.09.
- Sparkling wine

182 yen/l

B7

Sherry, port and other fortifiedwines

112 yen/l

B5

Other

15% or 125
yen/l,
whicheveris theless,subject toa minimum
customs
duty of 67
yen/l

B7*

(53)

15% or 125
yen/l,
whicheveris theless,subject toa minimum
customs
duty of 67
yen/l

B10***(54)- Other wine; grape must withfermentation prevented or arrested by
the addition of alcohol:
2204.212204.29-- In containers holding 2 l or less:-- Other:
In containers holding 150 l or less

Other
2204.30A- Other grape must:
Of an alcoholic strength by volume ofless than 1% vol.:Containing added sugar:
Not more than 10% by weight ofsucrose, naturally andartificially contained

23%

B5

Other

29.8% or 23
yen/kg,whicheveris thegreater

B5

Not more than 10% by weight ofsucrose

19.1%

B5

Other

25.5%

B5

Other:

681

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other

A

22.05

Vermouth and other wine of fresh grapes
flavoured with plants or aromatic
substances.

2205.10- In containers holding 2 l or less2205.90- Other:

2206.00

69.30 yen/l

B10

Of an alcoholic strength by volume ofless than 1% vol.

19.1%

B10

Other

69.30 yen/l

B10

29.8% or 23
yen/kg,whicheveris thegreater

B15

Other fermented beverages (for example,
cider, perry, mead); mixtures offermented beverages and mixtures offermented beverages and non-alcoholic
beverages, not elsewhere specified or
included:
Of an alcoholic strength by volume ofless than 1% vol.

Other:
Sake (Seishu and Dakushu)

X

Other:
Mixtures of fermented beverages(excluding Seishu), and productsof heading 20.09 or 22.02

X

Other:
Sparkling beverages made, inpart, from malt

A

Other:
Stipulated by the (a) of
subparagraph 3 of paragraph 2
of Article 23 of the Liquor
Tax Law (Law No. 6 of
1953)(fermented sugars, hopcones, water and articles
stipulated by a Cabinet Orderas materials)

X

Other:
Cider, perry and mead
Other
22.07

42.40 yen/l

B5
X

Undenatured ethyl alcohol of an
alcoholic strength by volume of 80% vol.
or higher; ethyl alcohol and otherspirits, denatured, of any strength.

682

Column 1
Tariffitem
number
2207.10

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

CategoryNote- Undenatured ethyl alcohol of an
alcoholic strength by volume of 80%
vol. or higher:
Of an alcoholic strength by volume of
90% vol. or higher:
Intended for use in
manufacturing industrial alcohol,
ethyl acetate or ethylamine

A

Other:
Intended for use in distilling
alcohol for making alcoholic
beverages through the continuous
still

A

Other

X

Other:
Intended for use in distilling
alcohol for making alcoholic
beverages through the continuous
still

A

Other

X

2207.20- Ethyl alcohol and other spirits,
denatured, of any strength

X

22.08

Undenatured ethyl alcohol of an
alcoholic strength by volume of lessthan 80% vol.; spirits, liqueurs andother spirituous beverages.

2208.20- Spirits obtained by distilling grape
wine or grape marc

A

2208.30- WhiskiesA

2208.40- Rum and other spirits obtained by
distilling fermented sugar-cane
products

A

2208.50- Gin and Geneva

A

2208.60- VodkaA

2208.70- Liqueurs and cordials

A

2208.90- Other:
Ethyl alcohol and distilled alcoholic
beverages:
Fruit brandy

A

Other:
Ethyl alcohol:

683

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

NoteIntended for use in distilling
alcohol for making alcoholic
beverages through thecontinuous still

A

Other

X

Other:
Intended for use in distilling
alcohol for making alcoholic
beverages through thecontinuous still

A

Other

X

Other spirituous beverages:
Imitation sake and white sake
Beverages with a basis of fruit
juices, of an alcoholic strength byvolume of less than 1% vol.

X
29.8% or 23
yen/kg,whicheveris thegreater

Other

B15

X

2209.00

Vinegar and substitutes for vinegar
obtained from acetic acid.

Chapter 23

Residues and waste from the foodindustries; prepared animal fodder

23.01

Flours, meals and pellets, of meat ormeat offal, of fish or of crustaceans,molluscs or other aquatic invertebrates,
unfit for human consumption; greaves.

A

23.02

Bran, sharps and other residues, whether
or not in the form of pellets, derived
from the sifting, milling or otherworking of cereals or of leguminous
plants.

A

23.03

Residues of starch manufacture andsimilar residues, beet-pulp, bagasse andother waste of sugar manufacture,
brewing or distilling dregs and waste,
whether or not in the form of pellets.

A

2304.00

Oil-cake and other solid residues,
whether or not ground or in the form ofpellets, resulting from the extractionof soyabean oil.

A

2305.00

Oil-cake and other solid residues,
whether or not ground or in the form ofpellets, resulting from the extractionof ground-nut oil.

A

684

7.5%

B5

Column 1
Tariffitem
number
23.06

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Oil-cake and other solid residues,
whether or not ground or in the form ofpellets, resulting from the extractionof vegetable fats or oils, other thanthose of heading 23.04 or 23.05.

A

2307.00

Wine lees; argol.

A

2308.00

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, notelsewhere specified or included.

A

23.09

Preparations of a kind used in animal
feeding.

2309.10- Dog or cat food, put up for retailsale:
Containing not less than 10% of
lactose by weight

Per eachkilogram,
59.50 yen
＋ 6 yenfor every
1%
exceeding
10% byweight oflactosecontained

B10

Other:
In airtight containers not morethan 10 kg each including container

A

Other:
More than 70 yen/kg in value forcustoms duty, excluding thosecontaining 35% or more by weightof crude protein

A

Other:In powders, meals, flakes,
pellets, cubes or similar
forms, containing less than 5%
by weight of sugars evaluatedas sucrose, less than 20% by
weight of free starch, lessthan 35% by weight of crude
protein, other than those be
separable 10% or more byweight of broken rice andflour or meal of rice taken
together when determined bymeans of separating methods
stipulated by a Cabinet Order
Other
2309.90A

36 yen/kg- Other:685

B3

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Preparations of a kind used in animal
feeding, excluding those directly
used as feed or fodder

A

Other:
Containing not less than 10% of
lactose by weight:
Intended for feeding calves
suitable for white veal
Other

A
Per eachkilogram,
52.50 yen
＋ 5.30 yen
for every
1%
exceeding
10% byweight oflactosecontained

B10

Other:
Those with a basis of products
specified in heading 12.14 or
23.03, in pellets, cubes orsimilar forms, alfalfa green
leaf protein concentrates orfish or marine mammal solubles

A

Other:
In airtight containers not
more than 10 kg each including
containerA

Other:
More than 70 yen/kg in value
for customs duty, put up in
containers for retail salebut not in airtightcontainers, excluding thosecontaining 35% or more byweight of crude protein
Other:

686

A

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

In powders, meals, flakes,
pellets, cubes or similar
forms, containing lessthan 5% by weight ofsugars evaluated as
sucrose, less than 20% by
weight of free starch,less than 35% by weight ofcrude protein, other thanthose be separable 10% ormore by weight of broken
rice and flour or meal ofrice taken together when
determined by means ofseparating methods
stipulated by a Cabinet
Order:For dogs, cats and othersimilar kind ofornamental animals andpet animals

A

Other

R

Other

R

Chapter 24

Tobacco and manufactured tobacco
substitutes

24.01

Unmanufactured tobacco; tobacco refuse.

A

24.02

Cigars, cheroots, cigarillos andcigarettes, of tobacco or of tobacco
substitutes.

X

24.03

Other manufactured tobacco andmanufactured tobacco substitutes;“homogenised” or “reconstituted”
tobacco; tobacco extracts and essences.
- Smoking tobacco, whether or notcontaining tobacco substitutes in any
proportion:

2403.11-- Water pipe tobacco specified in
Subheading Note 1 to this Chapter

X

2403.19-- OtherX- Other:
2403.91-- “Homogenised” or “reconstituted”
tobacco2403.99-- Other:

Chapter 25

A

Tobacco extracts and essences

A

Other

X

Salt; sulphur; earths and stone;
plastering materials, lime and cement687

Column 1
Tariffitem
number
2501.00

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

0.50 yen/kg

B10****

Salt (including table salt and denaturedsalt) and pure sodium chloride, whether
or not in aqueous solution or containing
added anti-caking or free-flowing
agents; sea water:
Salt and pure sodium chloride, of
which at least 70% by weight passes
through a woven metal wire cloth sievewith an aperture of 2.8 mm, or
agglomerated, other than those inaqueous solution
Other

A

2502.00

Unroasted iron pyrites.

A

2503.00

Sulphur of all kinds, other thansublimed sulphur, precipitated sulphur
and colloidal sulphur.

A

25.04

Natural graphite.

A

25.05

Natural sands of all kinds, whether or
not coloured, other than metalbearing
sands of Chapter 26.

A

25.06

Quartz (other than natural sands);
quartzite, whether or not roughly
trimmed or merely cut, by sawing orotherwise, into blocks or slabs of arectangular (including square) shape.

A

2507.00

Kaolin and other kaolinic clays, whether
or not calcined.

A

25.08

Other clays (not including expanded
clays of heading 68.06), andalusite,kyanite and sillimanite, whether or not
calcined; mullite; chamotte or dinas
earths.

A

2509.00

Chalk.

A

25.10

Natural calcium phosphates, natural
aluminium calcium phosphates andphosphatic chalk.

A

25.11

Natural barium sulphate (barytes);
natural barium carbonate (witherite),
whether or not calcined, other thanbarium oxide of heading 28.16.

A

2512.00

Siliceous fossil meals (for example,
kieselguhr, tripolite and diatomite) andsimilar siliceous earths, whether or not
calcined, of an apparent specificgravity of 1 or less.

A

25.13

Pumice stone; emery; natural corundum,
natural garnet and other natural
abrasives, whether or not heat-treated.

A

688

Column 1
Tariffitem
number2514.00

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Slate, whether or not roughly trimmed or
merely cut, by sawing or otherwise, into
blocks or slabs of a rectangular(including square) shape.

A

25.15

Marble, travertine, ecaussine and othercalcareous monumental or building stoneof 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 arectangular (including square) shape.

A

25.16

Granite, porphyry, basalt, sandstone andother monumental or building stone,
whether or not roughly trimmed or merely
cut, by sawing or otherwise, into blocks
or slabs of a rectangular (including
square) shape.

A

25.17

Pebbles, gravel, broken or crushedstone, of a kind commonly used for
concrete aggregates, for road metallingor for railway or other ballast, shingle
and flint, whether or not heat-treated;macadam of slag, dross or similarindustrial waste, whether or notincorporating the materials cited in thefirst part of the heading; tarredmacadam; granules, chippings and powder,of stones of heading 25.15 or 25.16,
whether or not heat-treated.

A

25.18

Dolomite, whether or not calcined orsintered, including dolomite roughly
trimmed or merely cut, by sawing orotherwise, into blocks or slabs of arectangular (including square) shape;
dolomite ramming mix.

A

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.

A

25.20

Gypsum; anhydrite; plasters (consistingof calcined gypsum or calcium sulphate)whether or not coloured, with or without
small quantities of accelerators or
retarders.

A

2521.00

Limestone flux; limestone and othercalcareous stone, of a kind used for the
manufacture of lime or cement.

A

25.22

Quicklime, slaked lime and hydrauliclime, other than calcium oxide andhydroxide of heading 28.25.

A

25.23

Portland cement, aluminous cement, slag
cement, supersulphate cement and similar
hydraulic cements, whether or notcoloured or in the form of clinkers.

A

689

Column 1
Tariffitem
number25.24

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Asbestos.

A

25.25

Mica, including splittings; mica waste.

A

25.26

Natural steatite, whether or not roughly
trimmed or merely cut, by sawing orotherwise, into blocks or slabs of arectangular (including square) shape;
talc.

A

2528.00

Natural borates and concentrates thereof(whether or not calcined), but notincluding borates separated from naturalbrine; natural boric acid containing notmore than 85% of H3BO3 calculated on the
dry weight.

A

25.29

Feldspar; leucite, nepheline andnepheline syenite; fluorspar.

A

25.30

Mineral substances not elsewhere
specified or included.

A

Chapter 26

Ores, slag and ash

AChapter 27

Mineral fuels, mineral oils and productsof their distillation; bituminous
substances; mineral waxes

A

Chapter 28

Inorganic chemicals; organic or
inorganic compounds of precious metals,of rare-earth metals, of radioactive
elements or of isotopes

A

Chapter 29

Organic chemicals

29.01

Acyclic hydrocarbons.

A

29.02

Cyclic hydrocarbons.

A

29.03

Halogenated derivatives of hydrocarbons.

A

29.04

Sulphonated, nitrated or nitrosatedderivatives of hydrocarbons, whether or
not halogenated.

A

29.05

Acyclic alcohols and their halogenated,sulphonated, nitrated or nitrosatedderivatives.
- Saturated monohydric alcohols:

2905.11-- Methanol (methyl alcohol)

A

2905.12-- Propan-1-ol (propyl alcohol) andpropan-2-ol (isopropyl alcohol)

A

2905.13-- Butan-1-ol (n-butyl alcohol)

A

2905.14-- Other butanolsA

2905.16-- Octanol (octyl alcohol) and isomers
thereofA

690

Column 1
Tariffitem
number2905.172905.19

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note-- Dodecan-1-ol (lauryl alcohol),hexadecan-1-ol (cetyl alcohol) and
octadecan-1-ol (stearyl alcohol)

A-- OtherA- Unsaturated monohydric alcohols:
2905.22-- Acyclic terpene alcohols

A

2905.29-- OtherA- Diols:
2905.31-- Ethylene glycol (ethanediol)A

2905.32-- Propylene glycol (propane-1,2-diol)A

2905.39-- OtherA- Other polyhydric alcohols:
2905.41-- 2-Ethyl-2-(hydroxymethyl)propane-1,3diol (trimethylolpropane)A

2905.42-- Pentaerythritol

A

2905.43-- Mannitol

A

2905.44-- D-glucitol (sorbitol)X2905.45-- Glycerol

A

2905.49-- OtherA- Halogenated, sulphonated, nitrated or
nitrosated derivatives of acyclic
alcohols:
2905.51-- Ethchlorvynol (INN)A

2905.59-- OtherA

29.06

Cyclic alcohols and their halogenated,sulphonated, nitrated or nitrosatedderivatives.
- Cyclanic, cyclenic or cycloterpenic:

2906.11-- Menthol

5.5%

B7

2906.12-- Cyclohexanol, methylcyclohexanols anddimethylcyclohexanolsA

2906.13-- Sterols and inositolsA

2906.19-- OtherA- Aromatic:
2906.21-- Benzyl alcohol

A

2906.29-- OtherA

29.07

Phenols; phenol-alcohols.

A

691

Column 1
Tariffitem
number
29.08

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Halogenated, sulphonated, nitrated or
nitrosated derivatives of phenols or
phenol-alcohols.

A

29.09

Ethers, ether-alcohols, ether-phenols,
ether-alcohol-phenols, alcohol
peroxides, ether peroxides, ketone
peroxides (whether or not chemicallydefined), and their halogenated,sulphonated, nitrated or nitrosatedderivatives.

A

29.10

Epoxides, epoxyalcohols, epoxyphenols
and epoxyethers, with a three-memberedring, and their halogenated,sulphonated, nitrated or nitrosatedderivatives.

A

2911.00

Acetals and hemiacetals, whether or notwith other oxygen function, and their
halogenated, sulphonated, nitrated or
nitrosated derivatives.

A

29.12

Aldehydes, whether or not with otheroxygen function; cyclic polymers ofaldehydes; paraformaldehyde.

A2913.00

Halogenated, sulphonated, nitrated or
nitrosated derivatives of products ofheading 29.12.

A

29.14

Ketones and quinones, whether or notwith other oxygen function, and their
halogenated, sulphonated, nitrated or
nitrosated derivatives.

A

29.15

Saturated acyclic monocarboxylic acids
and their anhydrides, halides, peroxides
and peroxyacids; their halogenated,sulphonated, nitrated or nitrosatedderivatives.

A

29.16

Unsaturated acyclic monocarboxylic
acids, cyclic monocarboxylic acids,
their anhydrides, halides, peroxides andperoxyacids; their halogenated,sulphonated, nitrated or nitrosatedderivatives.

A

29.17

Polycarboxylic acids, their anhydrides,
halides, peroxides and peroxyacids;
their halogenated, sulphonated, nitrated
or nitrosated derivatives.

A

29.18

Carboxylic acids with additional oxygen
function and their anhydrides, halides,
peroxides and peroxyacids; their
halogenated, sulphonated, nitrated or
nitrosated derivatives.
- Carboxylic acids with alcohol function
but without other oxygen function,
their anhydrides, halides, peroxides,
peroxyacids and their derivatives:692Column 1
Tariffitem
number2918.11

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

CategoryNote-- Lactic acid, its salts and esters

A

2918.12-- Tartaric acidA

2918.13-- Salts and esters of tartaric acidA

2918.14-- Citric acidX

2918.15-- Salts and esters of citric acid:
Calcium citrate

X

Other

A

2918.16-- Gluconic acid, its salts and esters

A

2918.18-- Chlorobenzilate (ISO)A

2918.19-- OtherA- Carboxylic acids with phenol function
but without other oxygen function,
their anhydrides, halides, peroxides,
peroxyacids and their derivatives:
2918.21-- Salicylic acid and its salts

A

2918.22-- O-Acetylsalicylic acid, its salts andestersA

2918.23-- Other esters of salicylic acid andtheir salts

A

2918.29-- OtherA

2918.30- Carboxylic acids with aldehyde or
ketone function but without otheroxygen function, their anhydrides,
halides, peroxides, peroxyacids andtheir derivatives

A- Other:
2918.91-- 2,4,5-T (ISO) (2,4,5trichlorophenoxyacetic acid), its
salts and esters

A

2918.99-- OtherA

29.19

Phosphoric esters and their salts,
including lactophosphates; their
halogenated, sulphonated, nitrated or
nitrosated derivatives.

A

29.20

Esters of other inorganic acids of nonmetals (excluding esters of hydrogen
halides) and their salts; their
halogenated, sulphonated, nitrated or
nitrosated derivatives.

A

29.21

Amine-function compounds.

A

29.22

Oxygen-function amino-compounds.

693

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

CategoryNote- Amino-alcohols, other than thosecontaining more than one kind ofoxygen function, their ethers andesters; salts thereof:
2922.11-- Monoethanolamine and its salts

A

2922.12-- Diethanolamine and its salts

A

2922.13-- Triethanolamine and its salts

A

2922.14-- Dextropropoxyphene (INN) and its
salts

A

2922.19-- OtherA- Amino-naphthols and other aminophenols, other than those containing
more than one kind of oxygen function,
their ethers and esters; salts
thereof:2922.21-- Aminohydroxynaphthalenesulphonicacids and their salts

A

2922.29-- OtherA- Amino-aldehydes, amino-ketones andamino-quinones, other than thosecontaining more than one kind ofoxygen function; salts thereof:
2922.31-- Amfepramone (INN), methadone (INN)
and normethadone (INN); salts thereofA

2922.39-- OtherA- Amino-acids, other than thosecontaining more than one kind ofoxygen function, and their esters;
salts thereof:
2922.41-- Lysine and its esters; salts thereof

2922.42-- Glutamic acid and its salts:
Sodium glutamates

A

6.5%

Other

B5
A

2922.43-- Anthranilic acid and its salts

A

2922.44-- Tilidine (INN) and its salts

A

2922.49-- OtherA

2922.50- Amino-alcohol-phenols, amino-acidphenols and other amino-compounds withoxygen function

A

29.23

Quaternary ammonium salts andhydroxides; lecithins and otherphosphoaminolipids, whether or notchemically defined.

A

694

Column 1
Tariffitem
number29.24

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Carboxyamide-function compounds; amidefunction compounds of carbonic acid.

A

29.25

Carboxyimide-function compounds(including saccharin and its salts) andimine-function compounds.

A

29.26

Nitrile-function compounds.

A

2927.00

Diazo-, azo- or azoxy-compounds.

A

2928.00

Organic derivatives of hydrazine or ofhydroxylamine.

A

29.29

Compounds with other nitrogen function.

A

29.30

Organo-sulphur compounds.

A

29.31

Other organo-inorganic compounds.

A

29.32

Heterocyclic compounds with oxygen
hetero-atom(s) only.

A

29.33

Heterocyclic compounds with nitrogen
hetero-atom(s) only.

A

29.34

Nucleic acids and their salts, whether
or not chemically defined; otherheterocyclic compounds.

A

2935.00

Sulphonamides.

A

29.36

Provitamins and vitamins, natural or
reproduced by synthesis (including
natural concentrates), derivatives
thereof used primarily as vitamins, andintermixtures of the foregoing, whether
or not in any solvent.

A

29.37

Hormones, prostaglandins, thromboxanes
and leukotrienes, natural or reproducedby synthesis; derivatives and structural
analogues thereof, including chain
modified polypeptides, used primarily as
hormones.

A

29.38

Glycosides, natural or reproduced bysynthesis, and their salts, ethers,
esters and other derivatives.

A

29.39

Vegetable alkaloids, natural or
reproduced by synthesis, and theirsalts, ethers, esters and otherderivatives.

A

2940.00

Sugars, chemically pure, other thansucrose, lactose, maltose, glucose andfructose; sugar ethers, sugar acetals
and sugar esters, and their salts, otherthan products of heading 29.37, 29.38 or
29.39.

A

29.41

Antibiotics.

A

2942.00

Other organic compounds.

A

695

Column 1
Tariffitem
number
Chapter 30

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Pharmaceutical products

A

Chapter 31

FertilisersA

Chapter 32

Tanning or dyeing extracts; tannins andtheir derivatives; dyes, pigments andother colouring matter; paints andvarnishes; putty and other mastics; inksA

Chapter 33

Essential oils and resinoids; perfumery,
cosmetic or toilet preparations

33.01

Essential oils (terpeneless or not),including concretes and absolutes;
resinoids; extracted oleoresins;concentrates of essential oils in fats,in fixed oils, in waxes or the like,obtained by enfleurage or maceration;
terpenic by-products of thedeterpenation of essential oils; aqueous
distillates and aqueous solutions ofessential oils.
- Essential oils of citrus fruit:

3301.12-- Of orange

A

3301.13-- Of lemonA

3301.19-- OtherA- Essential oils other than those of
citrus fruit:
3301.24-- Of peppermint (Mentha piperita)

3301.25-- Of other mints:

A

Peppermint oils obtained from
Mentha arvensis:
Containing more than 65% byweight of total menthol when
determined by the testing method
stipulated by a Cabinet Order
Other

A

9%

Other

B7
A

3301.29-- OtherA

3301.30- Resinoids

A

3301.90- OtherA

33.02

Mixtures of odoriferous substances andmixtures (including alcoholic solutions)with a basis of one or more of thesesubstances, of a kind used as raw
materials in industry; otherpreparations based on odoriferous
substances, of a kind used for the
manufacture of beverages.

A

696

Column 1
Tariffitem
number
3303.00

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Perfumes and toilet waters.

A

33.04

Beauty or make-up preparations andpreparations for the care of the skin(other than medicaments), including
sunscreen or sun tan preparations;manicure or pedicure preparations.

A

33.05

Preparations for use on the hair.

A

33.06

Preparations for oral or dental hygiene,
including denture fixative pastes andpowders; yarn used to clean between theteeth (dental floss), in individual
retail packages.

A

33.07

Pre-shave, shaving or after-shave
preparations, personal deodorants, bath
preparations, depilatories and otherperfumery, cosmetic or toilet
preparations, not elsewhere specified or
included; prepared room deodorisers,
whether or not perfumed or having
disinfectant properties.

A

Chapter 34

Soap, organic surface-active agents,
washing preparations, lubricating
preparations, artificial waxes, prepared
waxes, polishing or scouring
preparations, candles and similar
articles, modelling pastes, “dental
waxes” and dental preparations with abasis of plasterA

Chapter 35

Albuminoidal substances; modified
starches; glues; enzymes

35.01

Casein, caseinates and other casein
derivatives; casein glues.

A

35.02

Albumins (including concentrates of two
or more whey proteins, containing by
weight more than 80% whey proteins,
calculated on the dry matter),albuminates and other albumin
derivatives.

A

3503.00

Gelatin (including gelatin inrectangular (including square) sheets,
whether or not surface-worked orcoloured) and gelatin derivatives;isinglass; other glues of animal origin,excluding casein glues of heading 35.01.
Gelatin for photographic use andgelatin derivatives

X

Fish glues and isinglass

A

Other

X

697

Column 1
Tariffitem
number
3504.00

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Peptones and their derivatives; otherprotein substances and theirderivatives, not elsewhere specified or
included; hide powder, whether or not
chromed.

35.05

Dextrins and other modified starches(for example, pregelatinised oresterified starches); glues based on
starches, or on dextrins or othermodified starches.

3505.10- Dextrins and other modified starches:A

Esterified starches and other starchderivatives

Q

Other

X

3505.20- GluesR

35.06

Prepared glues and other preparedadhesives, not elsewhere specified or
included; products suitable for use asglues or adhesives, put up for retailsale as glues or adhesives, notexceeding a net weight of 1 kg.

A

35.07

Enzymes; prepared enzymes not elsewhere
specified or included.

A

Chapter 36

Explosives; pyrotechnic products;
matches; pyrophoric alloys; certain
combustible preparations

A

Chapter 37

Photographic or cinematographic goods

A

Chapter 38

Miscellaneous chemical products

A

Chapter 39

Plastics and articles thereof

39.01

Polymers of ethylene, in primary forms.

3901.10- Polyethylene having a specific gravityof less than 0.94:
In blocks of irregular shape, lumps,
powders (including moulding powders),
granules, flakes and similar bulk
forms

6.5% or22.40
yen/kg,whicheveris the less

B7

Other

2.8%

B7

3901.20- Polyethylene having a specific gravityof 0.94 or more

6.5% or22.40
yen/kg,whicheveris the less

B73901.30- Ethylene-vinyl acetate copolymers

2.8%

B7

3901.90- Other

2.8%

B7

698

(52)

Column 1
Tariffitem
number
39.02

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Polymers of propylene or of otherolefins, in primary forms.

3902.10- Polypropylene

6.5% or25.60
yen/kg,whicheveris the lessB73902.20- Polyisobutylene

2.8%

B10

3902.30- Propylene copolymers

2.8%

B7

3902.90- Other

2.8%

B7

39.03

Polymers of styrene, in primary forms.

3.9%

B7

In blocks of irregular shape,
lumps, powders (including moulding
powders), granules, flakes andsimilar bulk forms

6.5%

B7

Other

2.8%

B7

- Polystyrene:
3903.11-- Expansible

3903.19-- Other:

3903.20- Styrene-acrylonitrile (SAN) copolymers

3.1%

B7

3903.30- Acrylonitrile-butadiene-styrene (ABS)
copolymers

3.1%

B7

3903.90- Other

3.1%

B7

39.04

Polymers of vinyl chloride or of otherhalogenated olefins, in primary forms.

A

39.05

Polymers of vinyl acetate or of othervinyl esters, in primary forms; othervinyl polymers in primary forms.

A

39.06

Acrylic polymers in primary forms.

A

39.07

Polyacetals, other polyethers andepoxide resins, in primary forms;
polycarbonates, alkyd resins, polyallyl
esters and other polyesters, in primaryforms.

A

39.08

Polyamides in primary forms.

A

39.09

Amino-resins, phenolic resins andpolyurethanes, in primary forms.

A

3910.00

Silicones in primary forms.

A

699

Column 1
Tariffitem
number39.11

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

NotePetroleum resins, coumarone-indene
resins, polyterpenes, polysulphides,
polysulphones and other products
specified in Note 3 to this Chapter, notelsewhere specified or included, inprimary forms.

A

39.12

Cellulose and its chemical derivatives,
not elsewhere specified or included, inprimary forms.

A

39.13

Natural polymers (for example, alginicacid) and modified natural polymers (forexample, hardened proteins, chemical
derivatives of natural rubber), notelsewhere specified or included, inprimary forms.

A

3914.00

Ion-exchangers based on polymers ofheadings 39.01 to 39.13, in primaryforms.

A

39.15

Waste, parings and scrap, of plastics.

A

39.16

Monofilament of which any crosssectional dimension exceeds 1 mm, rods,
sticks and profile shapes, whether or
not surface-worked but not otherwise
worked, of plastics.

A

39.17

Tubes, pipes and hoses, and fittings
therefor (for example, joints, elbows,
flanges), of plastics.

A

39.18

Floor coverings of plastics, whether or
not self-adhesive, in rolls or in theform of tiles; wall or ceiling coveringsof plastics, as defined in Note 9 tothis Chapter.

A

39.19

Self-adhesive plates, sheets, film,
foil, tape, strip and other flat shapes,of plastics, whether or not in rolls.

A

39.20

Other plates, sheets, film, foil andstrip, of plastics, non-cellular and not
reinforced, laminated, supported orsimilarly combined with other materials.

A

39.21

Other plates, sheets, film, foil andstrip, of plastics.

A

39.22

Baths, shower-baths, sinks, wash-basins,bidets, lavatory pans, seats and covers,
flushing cisterns and similar sanitaryware, of plastics.

A

39.23

Articles for the conveyance or packingof goods, of plastics; stoppers, lids,
caps and other closures, of plastics.

A

39.24

Tableware, kitchenware, other householdarticles and hygienic or toilet
articles, of plastics.

A

700

Column 1
Tariffitem
number39.25

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Builders’ ware of plastics, notelsewhere specified or included.

A

39.26

Other articles of plastics and articles
of other materials of headings 39.01 to
39.14.

A

Chapter 40

Rubber and articles thereofA

Chapter 41

Raw hides and skins (other thanfurskins) and leather

41.01

Raw hides and skins of bovine (including
buffalo) or equine animals (fresh, or
salted, dried, limed, pickled orotherwise preserved, but not tanned,
parchment-dressed or further prepared),whether or not dehaired or split.

4101.20- Whole hides and skins, unsplit, of aweight per skin not exceeding 8 kg
when simply dried, 10 kg when drysalted, or 16 kg when fresh, wetsalted or otherwise preserved:
Of which have undergone a chrometanning (including pre-tanning)process which is reversible, or ofwhich have not yet undergone any
tanning process
Other

4101.50

A

12%- Whole hides and skins, of a weightexceeding 16 kg:
Of which have undergone a chrometanning (including pre-tanning)process which is reversible, or ofwhich have not yet undergone any
tanning process
Other

4101.90

A

12%

B10

- Other, including butts, bends andbellies:
Of which have undergone a chrometanning (including pre-tanning)process which is reversible, or ofwhich have not yet undergone any
tanning process
Other

41.02

B10

A

12%

Raw skins of sheep or lambs (fresh, or
salted, dried, limed, pickled orotherwise preserved, but not tanned,
parchment-dressed or further prepared),whether or not with wool on or split,
other than those excluded by Note 1 (c)to this Chapter.

701

B10
A

Column 1
Tariffitem
number
41.03

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other raw hides and skins (fresh, or
salted, dried, limed, pickled orotherwise preserved, but not tanned,
parchment-dressed or further prepared),whether or not dehaired or split, otherthan those excluded by Note 1 (b) or 1(c) to this Chapter.

4103.20- Of reptiles

4103.30- Of swine:A

Of which have not yet undergone any
tanning process
Other

A
6%

4103.90- Other

41.04

Tanned or crust hides and skins ofbovine (including buffalo) or equine
animals, without hair on, whether or not
split, but not further prepared.

B10
A- In the wet state (including wet-blue):4104.11-- Full grains, unsplit; grain splits:
Chrome tanned hides and skins
Other4104.19

A
12%

B10

-- Other:
Chrome tanned hides and skins
Other

A
12%

B10

- In the dry state (crust):
4104.41-- Full grains, unsplit; grain splits:
Tanned (including retanned) but notfurther prepared:
Chrome tanned hides and skins
Other

A
12%

B10

Dyed or coloured, excluding
whole hides and skins ofbovine, of a unit surface area
not exceeding 2.6 m2, hides andskins of buffalo and roller
leather

13.3%

B10

Other

16%

B10

12%

B10

Other:
Dyed or coloured:

Other
4104.49-- Other:702

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Tanned (including retanned) but notfurther prepared:
Chrome tanned hides and skins
Other

A
12%

B10

Dyed or coloured

16%

B10

Other

12%

B10

Other：

41.05

Tanned or crust skins of sheep or lambs,
without wool on, whether or not split,
but not further prepared.

4105.10- In the wet state (including wet-blue)

4105.30- In the dry state (crust):
Dyed or coloured

A

16%

Other
41.06

B10
A

Tanned or crust hides and skins of otheranimals, without wool or hair on,whether or not split, but not further
prepared.
- Of goats or kids:

4106.21-- In the wet state (including wet-blue)

4106.22-- In the dry state (crust):
Dyed or coloured

A

16%

Other

B10
A

- Of swine:
4106.31-- In the wet state (including wet-blue)

4106.32-- In the dry state (crust):

4106.40

6%

B10

Dyed or coloured

8%

B10

Other

6%

B10

- Of reptiles:
Vegetable pre-tanned

A

Other:
Dyed or coloured:Of alligators, crocodiles or
lizards

10%

B10

Other

6%

B10

Other

A

703

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note- Other:
4106.91-- In the wet state (including wet-blue)

4106.92-- In the dry state (crust):
Dyed or coloured

A

6%

Other
41.07

B10
A

Leather further prepared after tanningor crusting, including parchment-dressed
leather, of bovine (including buffalo)
or equine animals, without hair on,whether or not split, other than leatherof heading 41.14.
- Whole hides and skins:

4107.11-- Full grains, unsplit:
Parchment-dressed

6%

B10

Dyed or coloured, excluding
whole bovine skin leather of aunit surface area not exceeding
2.6 m2, and buffalo leather androller leather

13.3%

B10

Other

16%

B10

12%

B10

6%

B10

Dyed or coloured, excluding
whole bovine skin leather of aunit surface area not exceeding
2.6 m2, and buffalo leather androller leather

13.3%

B10

Other

16%

B10

12%

B10

6%

B10

16%

B10

Other:
Dyed, coloured, stamped orembossed:

Other
4107.12-- Grain splits:
Parchment-dressed
Other:
Dyed, coloured, stamped orembossed:

Other
4107.19-- Other:
Parchment-dressed
Other:
Dyed, coloured, stamped orembossed704

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other

12%

B10

6%

B10

Dyed or coloured, excluding
buffalo leather and roller
leather

13.3%

B10

Other

16%

B10

12%

B10

6%

B10

Dyed or coloured, excluding
buffalo leather and roller
leather

13.3%

B10

Other

16%

B10

12%

B10

6%

B10

Dyed, coloured, stamped orembossed

16%

B10

Other

12%

B10

6%

B10

16%

B10

- Other, including sides:
4107.91-- Full grains, unsplit:
Parchment-dressed
Other:
Dyed, coloured, stamped orembossed:

Other
4107.92-- Grain splits:
Parchment-dressed
Other:
Dyed, coloured, stamped orembossed:

Other
4107.99-- Other:
Parchment-dressed
Other:

4112.00

Leather further prepared after tanningor crusting, including parchment-dressed
leather, of sheep or lamb, without wool
on, whether or not split, other thanleather of heading 41.14:
Parchment-dressed
Other:
Dyed, coloured, stamped or embossed
Other

A

705

Column 1
Tariffitem
number41.13

4113.10

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Leather further prepared after tanningor crusting, including parchment-dressed
leather, of other animals, without woolor hair on, whether or not split, otherthan leather of heading 41.14.
- Of goats or kids:
Parchment-dressed

6%

B10

16%

B10

Other:
Dyed, coloured, stamped or embossed
Other
4113.20A- Of swine:
Parchment-dressed

6%

B10

Dyed, coloured, stamped or embossed

8%

B10

Other

6%

B10

6%

B10

Of alligators, crocodiles or
lizards

10%

B10

Other

6%

B10

Other:

4113.30- Of reptiles:
Parchment-dressed
Other:
Dyed, coloured, stamped orembossed:

Other
4113.90A- Other:
Parchment-dressed

6%

B10

6%

B10

Other:
Dyed, coloured, stamped or embossed
Other

A

41.14

Chamois (including combination chamois)
leather; patent leather and patentlaminated leather; metallised leather.

41.15

Composition leather with a basis ofleather or leather fibre, in slabs,
sheets or strip, whether or not inrolls; parings and other waste ofleather or of composition leather, notsuitable for the manufacture of leather
articles; leather dust, powder andflour.

706

X

Column 1
Tariffitem
number4115.10

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note- Composition leather with a basis ofleather or leather fibre, in slabs,
sheets or strip, whether or not in
rolls

6%

B10

4115.20- Parings and other waste of leather orof composition leather, not suitable
for the manufacture of leather
articles; leather dust, powder and
flour

3%

B10

Chapter 42

Articles of leather; saddlery andharness; travel goods, handbags andsimilar containers; articles of animalgut (other than silk-worm gut)

4201.00

Saddlery and harness for any animal(including traces, leads, knee pads,
muzzles, saddle cloths, saddle bags, dogcoats and the like), of any material.

5.3%

B10

42.02

Trunks, suit-cases, vanity-cases,
executive-cases, brief-cases, school
satchels, spectacle cases, binocularcases, camera cases, musical instrument
cases, gun cases, holsters and similar
containers; travelling-bags, insulated
food or beverages bags, toilet bags,
rucksacks, handbags, shopping-bags,
wallets, purses, map-cases, cigarettecases, tobacco-pouches, tool bags,
sports bags, bottle-cases, jewellery
boxes, powder-boxes, cutlery cases andsimilar containers, of leather or ofcomposition leather, of sheeting ofplastics, of textile materials, ofvulcanised fibre or of paperboard, orwholly or mainly covered with suchmaterials or with paper.

Vanity-cases, combined or trimmedwith precious metal, metal cladwith precious metal, metal platedwith precious metal, precious
stones, semi-precious stones,
pearls, coral, elephants’ tusks or
Bekko, more than 6,000 yen/piece invalue for customs duty

16%

B10

Other

10%

B10

- Trunks, suit-cases, vanity-cases,
executive-cases, brief-cases, school
satchels and similar containers:
4202.114202.12-- With outer surface of leather or ofcomposition leather:-- With outer surface of plastics or of
textile materials:

707

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Vanity-cases, combined or trimmedwith precious metal, metal cladwith precious metal, metal platedwith precious metal, precious
stones, semi-precious stones,
pearls, coral, elephants’ tusks or
Bekko, more than 6,000 yen/piece invalue for customs duty

16%

B10

With outer surface of plastic
sheeting or of textile materials

8%

B10

Other

4.6%

B10

4.1%

B10

Of leather

14%

B10

Other

16%

B10

Of leather

8%

B10

Other

10%

B10

Combined or trimmed with precious
metal, metal clad with precious
metal, metal plated with precious
metal, precious stones, semiprecious stones, pearls, coral,
elephants’ tusks or Bekko, morethan 6,000 yen/piece in value forcustoms duty

16%

B10

Other

8%

B10

8%

B10

Other:

4202.19-- Other- Handbags, whether or not with shoulder
strap, including those without handle:

4202.21-- With outer surface of leather or ofcomposition leather:
Combined or trimmed with precious
metal, metal clad with precious
metal, metal plated with precious
metal, precious stones, semiprecious stones, pearls, coral,
elephants’ tusks or Bekko, morethan 6,000 yen/piece in value forcustoms duty:

Other:

4202.224202.29-- With outer surface of plastic
sheeting or of textile materials:-- Other- Articles of a kind normally carried in
the pocket or in the handbag:

4202.31-- With outer surface of leather or ofcomposition leather:708

Column 1
Tariffitem
number4202.324202.39

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Wallets and purses, combined ortrimmed with precious metal, metal
clad with precious metal, metal
plated with precious metal,
precious stones, semi-precious
stones, pearls, coral, elephants’tusks or Bekko, more than 6,000
yen/piece in value for customs duty

16%

B10

Other

10%

B10

Wallets and purses, combined ortrimmed with precious metal, metal
clad with precious metal, metal
plated with precious metal,
precious stones, semi-precious
stones, pearls, coral, elephants’tusks or Bekko, more than 6,000
yen/piece in value for customs duty

16%

B10

Other

8%

B10

4.1%

B10

-- With outer surface of plastic
sheeting or of textile materials:-- Other- Other:

4202.91-- With outer surface of leather or ofcomposition leather

10%

B10

4202.92-- With outer surface of plastic
sheeting or of textile materials

8%

B10

4202.99-- Other:
Of wood

2.7%

B10

Of ivory, of bone, of tortoiseshell, of horn, of antlers, ofcoral, of mother-of-pearl or ofother animal carving material

3.4%

B10

Other

4.6%

B10

Trimmed with furskin or combined ortrimmed with precious metal, metal
clad with precious metal, metal
plated with precious metal, precious
stones, semi-precious stones, pearls,
coral, elephants’ tusks or Bekko

16%

B10

Other

10%

B10

42.03

Articles of apparel and clothing
accessories, of leather or ofcomposition leather.

4203.10- Articles of apparel:- Gloves, mittens and mitts:
4203.21-- Specially designed for use in sports:

709

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

NoteContaining furskin or combined ortrimmed with precious metal, metal
clad with precious metal, metal
plated with precious metal,
precious stones, semi-precious
stones, pearls, coral, elephants’tusks or Bekko

16%

Other
4203.29

B10

X-- Other:Containing furskin or combined ortrimmed with precious metal, metal
clad with precious metal, metal
plated with precious metal,
precious stones, semi-precious
stones, pearls, coral, elephants’tusks or Bekko:
Of leather

14%

B10

Of composition leather

16%

B10

Other
4203.30

X- Belts and bandoliers:
Trimmed with furskin or combined ortrimmed with precious metal, metal
clad with precious metal, metal
plated with precious metal, precious
stones, semi-precious stones,
pearls, coral, elephants’ tusks or
Bekko

16%

Other
4203.404205.00

B10

X- Other clothing accessories:
Trimmed with furskin or combined ortrimmed with precious metal, metal
clad with precious metal, metal
plated with precious metal, precious
stones, semi-precious stones,
pearls, coral, elephants’ tusks or
Bekko

16%

B10

Other

10%

B10

Belts and beltings, combing leathers
and intergill-leathers

18%

B10

Other

3.3%

B10

10%

B10

Other articles of leather or ofcomposition leather:
Of a kind used in machinery or
mechanical appliances or for othertechnical uses:

Other

710

Column 1
Tariffitem
number4206.00

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Articles of gut (other than silk-wormgut), of goldbeater’s skin, of bladders
or of tendons.

3.3%

B10

Chapter 43

Furskins and artificial fur;manufactures thereof

43.01

Raw furskins (including heads, tails,
paws and other pieces or cuttings,
suitable for furriers’ use), other than
raw hides and skins of heading 41.01,
41.02 or 41.03.

4301.10- Of mink, whole, with or without head,
tail or paws

X

4301.30- Of lamb, the following : Astrakhan,
Broadtail, Caracul, Persian andsimilar lamb, Indian, Chinese,
Mongolian or Tibetan lamb, whole, withor without head, tail or paws

A

4301.60- Of fox, whole, with or without head,
tail or paws

A

4301.80- Other furskins, whole, with or withouthead, tail or paws

A

4301.90- Heads, tails, paws and other pieces or
cuttings, suitable for furriers' use:
Of mink

X

Other

A

43.02

Tanned or dressed furskins (including
heads, tails, paws and other pieces or
cuttings), unassembled, or assembled(without the addition of othermaterials) other than those of heading
43.03.

X

43.03

Articles of apparel, clothing
accessories and other articles of
furskin.

X

4304.00

Artificial fur and articles thereof.

Chapter 44

Wood and articles of wood; wood charcoal

44.01

Fuel wood, in logs, in billets, intwigs, in faggots or in similar forms;
wood in chips or particles; sawdust andwood waste and scrap, whether or not
agglomerated in logs, briquettes,
pellets or similar forms.

A

44.02

Wood charcoal (including shell or nut
charcoal), whether or not agglomerated.

A

44.03

Wood in the rough, whether or not
stripped of bark or sapwood, or roughlysquared.

A

711

5%

B10

Column 1
Tariffitem
number
44.04

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Hoopwood; split poles; piles, pickets
and stakes of wood, pointed but not sawn
lengthwise; wooden sticks, roughly
trimmed but not turned, bent orotherwise worked, suitable for the
manufacture of walking-sticks,
umbrellas, tool handles or the like;chipwood and the like.

A

4405.00

Wood wool; wood flour.

A

44.06

Railway or tramway sleepers (cross-ties)
of wood.

A

44.07

Wood sawn or chipped lengthwise, sliced
or peeled, whether or not planed, sanded
or end-jointed, of a thickness exceeding
6 mm.

A

44.08

Sheets for veneering (including thoseobtained by slicing laminated wood), forplywood or for similar laminated woodand other wood, sawn lengthwise, sliced
or peeled, whether or not planed,sanded, spliced or end-jointed, of a
thickness not exceeding 6 mm.

A

44.09

Wood (including strips and friezes forparquet flooring, not assembled)
continuously shaped (tongued, grooved,
rebated, chamfered, V-jointed, beaded,moulded, rounded or the like) along anyof its edges, ends or faces, whether or
not planed, sanded or end-jointed.

A

44.10

Particle board, oriented strand board(OSB) and similar board (for example,
waferboard) of wood or other ligneousmaterials, whether or not agglomerated
with resins or other organic binding
substances.

A

44.11

Fibreboard of wood or other ligneousmaterials, whether or not bonded withresins or other organic substances.

A

44.12

Plywood, veneered panels and similar
laminated wood.

4412.10- Of bamboo:
Plywood consisting solely of sheetsof wood, each ply not exceeding 6 mm
thickness

R

Other

A

- Other plywood, consisting solely ofsheets of wood (other than bamboo),each ply not exceeding 6 mm thickness:
4412.31-- With at least one outer ply of
tropical wood specified in Subheading
Note 2 to this Chapter

712

RColumn 1
Tariffitem
number
4412.324412.39

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note-- Other, with at least one outer ply of
non-coniferous woodR-- OtherR- Other:
4412.94-- Blockboard, laminboard andbattenboard

A

4412.99-- OtherA

4413.00

Densified wood, in blocks, plates,
strips or profile shapes.

A

4414.00

Wooden frames for paintings,
photographs, mirrors or similar objects.

A

44.15

Packing cases, boxes, crates, drums andsimilar packings, of wood; cable-drumsof wood; pallets, box pallets and otherload boards, of wood; pallet collars of
wood.

A

4416.00

Casks, barrels, vats, tubs and othercoopers’ products and parts thereof, ofwood, including staves.

A

4417.00

Tools, tool bodies, tool handles, broomor brush bodies and handles, of wood;boot or shoe lasts and trees, of wood.

A

44.18

Builders’ joinery and carpentry of wood,
including cellular wood panels,
assembled flooring panels, shingles andshakes.

A

4419.00

Tableware and kitchenware, of wood.

A

44.20

Wood marquetry and inlaid wood; caskets
and cases for jewellery or cutlery, andsimilar articles, of wood; statuettes
and other ornaments, of wood; wooden
articles of furniture not falling in
Chapter 94.

A

44.21

Other articles of wood.

A

Chapter 45

Cork and articles of cork

A

Chapter 46

Manufactures of straw, of esparto or ofother plaiting materials; basketware andwickerwork

46.01

Plaits and similar products of plaiting
materials, whether or not assembled into
strips; plaiting materials, plaits andsimilar products of plaiting materials,
bound together in parallel strands or
woven, in sheet form, whether or not
being finished articles (for example,
mats, matting, screens).
- Mats, matting and screens of vegetablematerials:

713

Column 1
Tariffitem
number
4601.21

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note-- Of bamboo

A

4601.22-- Of rattan

A

4601.29-- Other:Of Igusa (Juncus effusus) or of
Shichitoi (Cyperus tegetiformis)

6%

Other

B4
A

- Other:
4601.92-- Of bamboo

A

4601.93-- Of rattan

A

4601.94-- Of other vegetable materials:
Mushiro, Komo and rushmats; plaits
and similar products of plaiting
materials, whether or not assembled
into strips

A

Other:Of Igusa (Juncus effusus) or of
Shichitoi (Cyperus tegetiformis)
Other

6%

B4
A

4601.99-- OtherA

46.02

Basketwork, wickerwork and otherarticles, made directly to shape fromplaiting materials or made up from goodsof heading 46.01; articles of loofah.

A

Chapter 47

Pulp of wood or of other fibrous
cellulosic material; recovered (waste
and scrap) paper or paperboard

A

Chapter 48

Paper and paperboard; articles of paper
pulp, of paper or of paperboard

A

Chapter 49

Printed books, newspapers, pictures andother products of the printing industry;
manuscripts, typescripts and plansA

Chapter 50

Silk

5001.00

Silk-worm cocoons suitable for reeling.

5002.00

Raw silk (not thrown):

X

Wild silk

A

Other

R

5003.00

Silk waste (including cocoons unsuitable
for reeling, yarn waste and garnetted
stock).

A

5004.00

Silk yarn (other than yarn spun fromsilk waste) not put up for retail sale.

A

714

Column 1
Tariffitem
number5005.00

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Yarn spun from silk waste, not put up
for retail sale.

A

5006.00

Silk yarn and yarn spun from silk waste,
put up for retail sale; silk-worm gut.

A

50.07

Woven fabrics of silk or of silk waste.

A

Chapter 51

Wool, fine or coarse animal hair;horsehair yarn and woven fabricA

Chapter 52

CottonA

Chapter 53

Other vegetable textile fibres; paper
yarn and woven fabrics of paper yarn

A

Chapter 54

Man-made filaments; strip and the likeof man-made textile materials

54.01

Sewing thread of man-made filaments,
whether or not put up for retail sale.

A

54.02

Synthetic filament yarn (other thansewing thread), not put up for retailsale, including synthetic monofilamentof less than 67 decitex.

A

54.03

Artificial filament yarn (other thansewing thread), not put up for retailsale, including artificial monofilamentof less than 67 decitex.

A

54.04

Synthetic monofilament of 67 decitex or
more and of which no cross-sectional
dimension exceeds 1 mm; strip and thelike (for example, artificial straw) of
synthetic textile materials of anapparent width not exceeding 5 mm.

A

5405.00

Artificial monofilament of 67 decitex or
more and of which no cross-sectional
dimension exceeds 1 mm; strip and thelike (for example, artificial straw) ofartificial textile materials of anapparent width not exceeding 5 mm.

A

5406.00

Man-made filament yarn (other thansewing thread), put up for retail sale.

A

54.07

Woven fabrics of synthetic filamentyarn, including woven fabrics obtained
from materials of heading 54.04.

5407.10- Woven fabrics obtained from hightenacity yarn of nylon or otherpolyamides or of polyesters

A

5407.20- Woven fabrics obtained from strip or
the likeA

5407.30- Fabrics specified in Note 9 to Section
XI

A

715

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note- Other woven fabrics, containing 85% ormore by weight of filaments of nylon
or other polyamides:
5407.41-- Unbleached or bleachedA

5407.42-- Dyed

A

5407.43-- Of yarns of different colours

A

5407.44-- PrintedA- Other woven fabrics, containing 85% ormore by weight of textured polyester
filaments:
5407.51-- Unbleached or bleached

5407.52-- Dyed:A

Containing more than 10% by weightof silk

8.2%

B7Consisting wholly of “theSpecified Synthetic Fibres” or of“the Specified Synthetic Fibres”
mixed with acetate fibres

5.3%

B7

Other

6.6%

B7

Other:

5407.53-- Of yarns of different colours

A

5407.54-- PrintedA- Other woven fabrics, containing 85% ormore by weight of polyester filaments:
5407.61-- Containing 85% or more by weight of
non-textured polyester filaments

A

5407.69-- OtherA- Other woven fabrics, containing 85% ormore by weight of synthetic filaments:
5407.71-- Unbleached or bleachedA

5407.72-- Dyed

A

5407.73-- Of yarns of different colours

A

5407.74-- PrintedA- Other woven fabrics, containing lessthan 85% by weight of synthetic
filaments, mixed mainly or solely withcotton:5407.81-- Unbleached or bleachedA

5407.82-- Dyed

A

5407.83-- Of yarns of different colours

A

716

Column 1
Tariffitem
number5407.84

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note-- PrintedA- Other woven fabrics:
5407.91-- Unbleached or bleachedA

5407.92-- Dyed

A

5407.93-- Of yarns of different colours

A

5407.94-- Printed

A

54.08

Woven fabrics of artificial filamentyarn, including woven fabrics obtained
from materials of heading 54.05.

A

Chapter 55

Man-made staple fibres

A

Chapter 56

Wadding, felt and nonwovens; special
yarns; twine, cordage, ropes and cables
and articles thereof

56.01

Wadding of textile materials andarticles thereof; textile fibres, notexceeding 5 mm in length (flock),textile dust and mill neps.

A

56.02

Felt, whether or not impregnated,coated, covered or laminated.

A

56.03

Nonwovens, whether or not impregnated,coated, covered or laminated.
- Of man-made filaments:

5603.11-- Weighing not more than 25 g/m²

A

5603.12-- Weighing more than 25 g/m² but not
more than 70 g/m²

A

5603.13-- Weighing more than 70 g/m² but not
more than 150 g/m²

A

5603.14-- Weighing more than 150 g/m²

A

- Other:
5603.91-- Weighing not more than 25 g/m²

5603.92-- Weighing more than 25 g/m² but not
more than 70 g/m²:

A

Of aromatic polyamide fibres, used
for electrical insulating materials
Other5603.93

A
4.3%

B7

-- Weighing more than 70 g/m² but not
more than 150 g/m²:
Of aromatic polyamide fibres, used
for electrical insulating materials
Other

A
4.3%

717

B7

Column 1
Tariffitem
number
5603.94

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note-- Weighing more than 150 g/m²

A

56.04

Rubber thread and cord, textile covered;textile yarn, and strip and the like ofheading 54.04 or 54.05, impregnated,coated, covered or sheathed with rubber
or plastics.

A

5605.00

Metallised yarn, whether or not gimped,
being textile yarn, or strip or the likeof heading 54.04 or 54.05, combined withmetal in the form of thread, strip or
powder or covered with metal.

A

5606.00

Gimped yarn, and strip and the like ofheading 54.04 or 54.05, gimped (otherthan those of heading 56.05 and gimped
horsehair yarn); chenille yarn(including flock chenille yarn); loop
wale-yarn.

A

56.07

Twine, cordage, ropes and cables,
whether or not plaited or braided andwhether or not impregnated, coated,covered or sheathed with rubber orplastics.

A

56.08

Knotted netting of twine, cordage orrope; made up fishing nets and othermade up nets, of textile materials.

A

5609.00

Articles of yarn, strip or the like ofheading 54.04 or 54.05, twine, cordage,rope or cables, not elsewhere specified
or included.

A

Chapter 57

Carpets and other textile floor
coverings

57.01

Carpets and other textile floor
coverings, knotted, whether or not made
up.

57.02

Carpets and other textile floor
coverings, woven, not tufted or flocked,
whether or not made up, including“Kelem”, “Schumacks”, “Karamanie” andsimilar hand-woven rugs.

5702.10- “Kelem”, “Schumacks”, “Karamanie” andsimilar hand-woven rugs

A

5702.20- Floor coverings of coconut fibres(coir)AA- Other, of pile construction, not madeup:5702.31-- Of wool or fine animal hair

8.1%

B7

5702.32-- Of man-made textile materials

7.9%

B7

5702.39-- Of other textile materials:
8.4%

B7

Of cotton

718

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other

7.9%

B7

8.1%

B7

- Other, of pile construction, made up:
5702.41-- Of wool or fine animal hair5702.42-- Of man-made textile materials:
Of size and shape suitable forincorporation in motor vehicles
Other5702.495702.50

A
7.9%

B7

Of cotton

8.4%

B7

Other

7.9%

B7

8.4%

B7

Of wool or fine animal hair

8.1%

B7

Other

7.9%

B7

-- Of other textile materials:- Other, not of pile construction, notmade up:
Of cotton
Other:- Other, not of pile construction, madeup:5702.91-- Of wool or fine animal hair

8.1%

B7

5702.92-- Of man-made textile materials

7.9%

B7

5702.99-- Of other textile materials:
Of cotton

8.4%

B7

Other

7.9%

B7

7.9%

B7

57.03

Carpets and other textile floor
coverings, tufted, whether or not madeup.

5703.10- Of wool or fine animal hair5703.20- Of nylon or other polyamides:
Of size and shape suitable forincorporation in motor vehicles
Other5703.30

A
6.3%- Of other man-made textile materials:
Of size and shape suitable forincorporation in motor vehicles
Other5703.90

B7

A
6.3%

- Of other textile materials:

719

B7

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

CategoryNote

Of cotton

8.4%

B7

Other

7.9%

B7

7.4%

B7

57.04

Carpets and other textile floor
coverings, of felt, not tufted or
flocked, whether or not made up.

5704.10- Tiles, having a maximum surface areaof 0.3 m²

5704.90- Other:
Of size and shape suitable forincorporation in motor vehicles
Other5705.00

A
7.4%

B7

Of cotton

8.4%

B7

Other

7.9%

B7

Other carpets and other textile floor
coverings, whether or not made up:

Chapter 58

Special woven fabrics; tufted textile
fabrics; lace; tapestries; trimmings;
embroidery

58.01

Woven pile fabrics and chenille fabrics,
other than fabrics of heading 58.02 or
58.06.

58.02

Terry towelling and similar woven terry
fabrics, other than narrow fabrics ofheading 58.06; tufted textile fabrics,
other than products of heading 57.03.

A- Terry towelling and similar woven
terry fabrics, of cotton:
5802.115802.19-- Unbleached:
Having either the warp or the weftof synthetic fibres or acetate
fibres and containing more than 10%
by weight of synthetic fibres, ofacetate fibres or of synthetic
fibres and acetate fibres taken
together

4.5%

B4

Other

3.7%

B4

Having either the warp or the weftof synthetic fibres or acetate
fibres and containing more than 10%
by weight of synthetic fibres, ofacetate fibres or of synthetic
fibres and acetate fibres taken
together

4.5%

B4

Other

3.7%

B4

-- Other:720

Column 1
Tariffitem
number5802.20

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note- Terry towelling and similar woven
terry fabrics, of other textile
materials

A

5802.30- Tufted textile fabrics

3.7%

5803.00

Gauze, other than narrow fabrics ofheading 58.06.

A

58.04

Tulles and other net fabrics, notincluding woven, knitted or crocheted
fabrics; lace in the piece, in strips orin motifs, other than fabrics ofheadings 60.02 to 60.06.

A

5805.00

Hand-woven tapestries of the type
Gobelins, Flanders, Aubusson, Beauvais
and the like, and needle-worked
tapestries (for example, petit point,cross stitch), whether or not made up.

A

58.06

Narrow woven fabrics, other than goodsof heading 58.07; narrow fabrics
consisting of warp without weftassembled by means of an adhesive(bolducs).

A

58.07

Labels, badges and similar articles oftextile materials, in the piece, in
strips or cut to shape or size, notembroidered.

A

58.08

Braids in the piece; ornamental
trimmings in the piece, without
embroidery, other than knitted orcrocheted; tassels, pompons and similar
articles.

A

5809.00

Woven fabrics of metal thread and woven
fabrics of metallised yarn of heading
56.05, of a kind used in apparel, as
furnishing fabrics or for similar
purposes, not elsewhere specified or
included.

A

58.10

Embroidery in the piece, in strips or inmotifs.

A

5811.00

Quilted textile products in the piece,
composed of one or more layers of
textile materials assembled with padding
by stitching or otherwise, other thanembroidery of heading 58.10.

A

Chapter 59

Impregnated, coated, covered orlaminated textile fabrics; textile
articles of a kind suitable forindustrial use

721

B7

Column 1
Tariffitem
number
59.01

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Textile fabrics coated with gum or
amylaceous substances, of a kind used
for the outer covers of books or the
like; tracing cloth; prepared painting
canvas; buckram and similar stiffened
textile fabrics of a kind used for hat
foundations.

A

59.02

Tyre cord fabric of high tenacity yarnof nylon or other polyamides, polyesters
or viscose rayon.

A

59.03

Textile fabrics impregnated, coated,covered or laminated with plastics,
other than those of heading 59.02.

A

59.04

Linoleum, whether or not cut to shape;
floor coverings consisting of a coatingor covering applied on a textile
backing, whether or not cut to shape.

A

5905.00

Textile wall coverings.

A

59.06

Rubberised textile fabrics, other thanthose of heading 59.02.

A

5907.00

Textile fabrics otherwise impregnated,coated or covered; painted canvas being
theatrical scenery, studio back-cloths
or the like.

A

5908.00

Textile wicks, woven, plaited or
knitted, for lamps, stoves, lighters,
candles or the like; incandescent gas
mantles and tubular knitted gas mantle
fabric therefor, whether or not
impregnated.

A

5909.00

Textile hosepiping and similar textile
tubing, with or without lining, armour
or accessories of other materials.

A

5910.00

Transmission or conveyor belts or
belting, of textile material, whether or
not impregnated, coated, covered orlaminated with plastics, or reinforced
with metal or other material.

A

59.11

Textile products and articles, fortechnical uses, specified in Note 7 tothis Chapter.

5911.10- Textile fabrics, felt and felt-lined
woven fabrics, coated, covered orlaminated with rubber, leather orother material, of a kind used forcard clothing, and similar fabrics ofa kind used for other technicalpurposes, including narrow fabrics
made of velvet impregnated withrubber, for covering weaving spindles(weaving beams)

A

5911.20- Bolting cloth, whether or not made up

A722

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

CategoryNote- Textile fabrics and felts, endless or
fitted with linking devices, of a kindused in paper-making or similar
machines (for example, for pulp orasbestos-cement):
5911.31-- Weighing less than 650 g/m2

A

5911.32

2-- Weighing 650 g/m or moreA

5911.40- Straining cloth of a kind used in oilpresses or the like, including that ofhuman hairA

5911.90- Other:
Of cotton

4.9%

B4

Other

2.8%

B4

7.9%

B7

9.8%

B4

Chapter 60

Knitted or crocheted fabrics

60.01

Pile fabrics, including “long pile”
fabrics and terry fabrics, knitted orcrocheted.

6001.10- “Long pile” fabrics- Looped pile fabrics:

6001.21-- Of cotton

6001.22-- Of man-made fibres

A

6001.29-- Of other textile materials

A- Other:
6001.91-- Of cotton

A

6001.92-- Of man-made fibres

A

6001.99-- Of other textile materials

A

60.02

Knitted or crocheted fabrics of a width
not exceeding 30 cm, containing by
weight 5% or more of elastomeric yarn or
rubber thread, other than those ofheading 60.01.

A

60.03

Knitted or crocheted fabrics of a width
not exceeding 30 cm, other than those ofheading 60.01 or 60.02.

A

60.04

Knitted or crocheted fabrics of a width
exceeding 30 cm, containing by weight 5%
or more of elastomeric yarn or rubber
thread, other than those of heading
60.01.

A

60.05

Warp knit fabrics (including those madeon galloon knitting machines), otherthan those of headings 60.01 to 60.04.
- Of cotton:

723

Column 1
Tariffitem
number6005.21

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note-- Unbleached or bleachedA

6005.22-- DyedA

6005.23-- Of yarns of different colours

A

6005.24-- Printed

A- Of synthetic fibres:
6005.31-- Unbleached or bleached

7.9%

B7

6005.32-- DyedA

6005.33-- Of yarns of different colours

A

6005.34-- Printed

A- Of artificial fibres:
6005.41-- Unbleached or bleachedA

6005.42-- DyedA

6005.43-- Of yarns of different colours

A

6005.44-- Printed

A

6005.90- OtherA

60.06

Other knitted or crocheted fabrics.

A

Chapter 61

Articles of apparel and clothing
accessories, knitted or crocheted

61.01

Men’s or boys’ overcoats, car-coats,
capes, cloaks, anoraks (including skijackets), wind-cheaters, wind-jackets
and similar articles, knitted orcrocheted, other than those of heading
61.03.

6101.20- Of cotton

10.9%

B4

6101.30- Of man-made fibres

10.9%

B4

6101.90- Of other textile materials:

Of wool or fine animal hair

10.9%

B4

Other

8.4%

B4

Of wool or fine animal hair

10.9%

B4

Other

8.4%

B4

Containing embroidery or lace, or
figured:

Other:

724

Column 1
Tariffitem
number
61.02

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Women’s or girls’ overcoats, car-coats,
capes, cloaks, anoraks (including skijackets), wind-cheaters, wind-jackets
and similar articles, knitted orcrocheted, other than those of heading
61.04.

6102.10- Of wool or fine animal hair

10.9%

B4

6102.20- Of cotton

10.9%

B4

6102.30- Of man-made fibres

10.9%

B4

6102.90- Of other textile materials

8.4%

B4

61.03

Men’s or boys’ suits, ensembles,
jackets, blazers, trousers, bib andbrace overalls, breeches and shorts(other than swimwear), knitted orcrocheted.

6103.10- Suits:

Of wool or fine animal hair and ofsynthetic fibres

10.9%

B4

Of other textile materials

8.4%

B4

Of wool or fine animal hair and ofsynthetic fibres

10.9%

B4

Of other textile materials

8.4%

B4

Containing embroidery or lace, or
figured:

Other:- Ensembles:
6103.22-- Of cotton

10.9%

B4

6103.23-- Of synthetic fibres

10.9%

B4

6103.29-- Of other textile materials:

Of wool or fine animal hair

10.9%

B4

Other

8.4%

B4

Of wool or fine animal hair

10.9%

B4

Other

8.4%

B4

Containing embroidery or lace, or
figured:

Other:- Jackets and blazers:6103.31-- Of wool or fine animal hair

10.9%

B4

6103.32-- Of cotton

10.9%

B4

725

Column 1
Tariffitem
number
6103.33

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note-- Of synthetic fibres

10.9%

B4

6103.39-- Of other textile materials

8.4%

B4

- Trousers, bib and brace overalls,
breeches and shorts:
6103.41-- Of wool or fine animal hair

10.9%

B4

6103.42-- Of cotton

10.9%

B4

6103.43-- Of synthetic fibres

10.9%

B4

6103.49-- Of other textile materials

8.4%

B4

61.04

Women’s or girls’ suits, ensembles,
jackets, blazers, dresses, skirts,
divided skirts, trousers, bib and braceoveralls, breeches and shorts (otherthan swimwear), knitted or crocheted.

10.9%

B4

Of wool or fine animal hair andof cotton

10.9%

B4

Other

8.4%

B4

Of wool or fine animal hair andof cotton

10.9%

B4

Other

8.4%

B4

- Suits:
6104.13-- Of synthetic fibres

6104.19-- Of other textile materials:
Containing embroidery or lace, or
figured:

Other:- Ensembles:
6104.22-- Of cotton

10.9%

B4

6104.23-- Of synthetic fibres

10.9%

B4

6104.29-- Of other textile materials:

Of wool or fine animal hair

10.9%

B4

Other

8.4%

B4

Of wool or fine animal hair

10.9%

B4

Other

8.4%

B4

Containing embroidery or lace, or
figured:

Other:- Jackets and blazers:

726

Column 1
Tariffitem
number
6104.31

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note-- Of wool or fine animal hair

10.9%

B4

6104.32-- Of cotton

10.9%

B4

6104.33-- Of synthetic fibres

10.9%

B4

6104.39-- Of other textile materials

8.4%

B4

- Dresses:
6104.41-- Of wool or fine animal hair

10.9%

B4

6104.42-- Of cotton

10.9%

B4

6104.43-- Of synthetic fibres

10.9%

B4

6104.44-- Of artificial fibres

10.9%

B4

6104.49-- Of other textile materials

8.4%

B4

- Skirts and divided skirts:
6104.51-- Of wool or fine animal hair

10.9%

B4

6104.52-- Of cotton

10.9%

B4

6104.53-- Of synthetic fibres

10.9%

B4

6104.59-- Of other textile materials

8.4%

B4

- Trousers, bib and brace overalls,
breeches and shorts:
6104.61-- Of wool or fine animal hair

10.9%

B4

6104.62-- Of cotton

10.9%

B4

6104.63-- Of synthetic fibres

10.9%

B4

6104.69-- Of other textile materials

8.4%

B4

61.05

Men’s or boys’ shirts, knitted orcrocheted.

6105.10- Of cotton:
Open shirts, polo shirts and similar
shirts

10.9%

B4

Other

7.4%

B4

Open shirts, polo shirts and similar
shirts

10.9%

B4

Other

7.4%

B4

Open shirts, polo shirts and similar
shirts

10.9%

B4

Other

7.4%

B4

6105.206105.90- Of man-made fibres:- Of other textile materials:

727

Column 1
Tariffitem
number
61.06
6106.10

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Women’s or girls’ blouses, shirts andshirt-blouses, knitted or crocheted.
- Of cotton:
Blouses, shirt-blouses, open shirts,
polo shirts and similar shirts:
Containing embroidery or lace, or
figured

10.9%

B4

Other

9.1%

B4

7.4%

B4

Blouses, shirt-blouses, open shirts,
polo shirts and similar shirts

10.9%

B4

Other

7.4%

B4

Blouses, shirt-blouses, open shirts,
polo shirts and similar shirts

10.9%

B4

Other

7.4%

B4

Other
6106.206106.90

61.07- Of man-made fibres:- Of other textile materials:

Men’s or boys’ underpants, briefs,
nightshirts, pyjamas, bathrobes,
dressing gowns and similar articles,
knitted or crocheted.
- Underpants and briefs:

6107.11-- Of cotton

7.4%

B4

6107.12-- Of man-made fibres

7.4%

B4

6107.19-- Of other textile materials

7.4%

B4

- Nightshirts and pyjamas:
6107.21-- Of cotton

7.4%

B4

6107.22-- Of man-made fibres

7.4%

B4

6107.29-- Of other textile materials

7.4%

B4

Bathrobes, dressing gowns andsimilar articles

8.4%

B4

Other

7.4%

B4

Bathrobes, dressing gowns andsimilar articles

8.4%

B4

Other

7.4%

B4

- Other:
6107.916107.99-- Of cotton:-- Of other textile materials:

728

Column 1
Tariffitem
number
61.08

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Women’s or girls’ slips, petticoats,briefs, panties, nightdresses, pyjamas,
negligees, bathrobes, dressing gowns andsimilar articles, knitted or crocheted.
- Slips and petticoats:

6108.11-- Of man-made fibres

7.4%

B4

6108.19-- Of other textile materials

7.4%

B4

- Briefs and panties:
6108.21-- Of cotton

7.4%

B4

6108.22-- Of man-made fibres

7.4%

B4

6108.29-- Of other textile materials

7.4%

B4

- Nightdresses and pyjamas:
6108.31-- Of cotton

7.4%

B4

6108.32-- Of man-made fibres

7.4%

B4

6108.39-- Of other textile materials

7.4%

B4

Negliges, bathrobes, dressing gowns
and similar articles

8.4%

B4

Other

7.4%

B4

Negliges, bathrobes, dressing gowns
and similar articles

8.4%

B4

Other

7.4%

B4

Negliges, bathrobes, dressing gowns
and similar articles

8.4%

B4

Other

7.4%

B4

Of yarns of different colours or
printed

10.9%

B4

Other

7.4%

B4

10.9%

B4

- Other:
6108.916108.92

6108.99-- Of cotton:-- Of man-made fibres:-- Of other textile materials:

61.09

T-shirts, singlets and other vests,
knitted or crocheted.

6109.10- Of cotton:

6109.90- Of other textile materials:
Of yarns of different colours or
printed729

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other
61.10

7.4%

B4

Jerseys, pullovers, cardigans,waistcoats and similar articles, knitted
or crocheted.
- Of wool or fine animal hair:6110.11-- Of wool

10.9%

B4

6110.12-- Of Kashmir (cashmere) goats

10.9%

B4

6110.19-- Other

10.9%

B4

6110.20- Of cotton:
10.9%

B4

Sweat shirts

10.9%

B4

Other

9.1%

B4

10.9%

B4

10.9%

B4

Acrylic

9.1%

B4

Modacrylic

10.9%

B4

10.9%

B4

Of artificial fibres

10.9%

B4

6110.90- Of other textile materials

10.9%

B4

61.11

Babies’ garments and clothing
accessories, knitted or crocheted.

6111.20- Of cotton:
Gloves, mittens, mitts, panty hose,tights, stockings, socks, and other
hosiery

7.4%

B4

Other

10.8%

B4

5.3%

B4

Containing embroidery or lace, or
figured
Other:

6110.30- Of man-made fibres:
Containing embroidery or lace, or
figured
Other:
Sweat shirts
Other:
Of synthetic fibres:
Acrylic or modacrylic:

Of other synthetic fibres

6111.30- Of synthetic fibres:
Gloves, mittens and mitts

730

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Panty hose, tights, stockings, socks,
and other hosiery:
Panty hose and tights

7.4%

B4

Other

6.6%

B4

10.7%

B4

5.3%

B4

Panty hose and tights

7.4%

B4

Other

5.3%

B4

Of wool or fine animal hair

10.9%

B4

Other

8.4%

B4

Of wool or fine animal hair

10.9%

B4

Other

8.4%

B4

Other
6111.90- Of other textile materials:
Gloves, mittens and mitts
Panty hose, tights, stockings, socks,
and other hosiery:

Other:
Containing embroidery or lace, or
figured:

Other:

61.12

Track suits, ski suits and swimwear,
knitted or crocheted.
- Track suits:

6112.11-- Of cotton

10.9%

B4

6112.12-- Of synthetic fibres

10.9%

B4

6112.19-- Of other textile materials

8.4%

B4

6112.20- Ski suits:

Of synthetic fibres

10.9%

B4

Other

8.4%

B4

Of synthetic fibres

10.9%

B4

Other

8.4%

B4

10.9%

B4

Containing embroidery or lace, or
figured:

Other:- Men’s or boys’ swimwear:
6112.31-- Of synthetic fibres

731

Column 1
Tariffitem
number
6112.39

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note-- Of other textile materials

8.4%

B4

- Women’s or girls’ swimwear:
6112.41-- Of synthetic fibres

10.9%

B4

6112.49-- Of other textile materials

8.4%

B4

6113.00

Garments, made up of knitted orcrocheted fabrics of heading 59.03,
59.06 or 59.07:
Of fabrics of heading 59.06

5.6%

B4

Other

10.4%

B4

61.14

Other garments, knitted or crocheted.

6114.20- Of cotton

8.1%

B4

6114.30- Of man-made fibres

8.1%

B4

6114.90- Of other textile materials:

Of wool or fine animal hair

8.2%

B4

Other

8.1%

B4

Of wool or fine animal hair

8.2%

B4

Other

8.1%

B4

7.4%

B4

7.4%

B4

Women’s full-length or kneelength hosiery, measuring per
single yarn less than 67 decitex

7.9%

B4

Other

6.6%

B4

5.3%

B4

Containing embroidery or lace, or
figured:

Other:

61.15

Panty hose, tights, stockings, socks andother hosiery, including graduatedcompression hosiery (for example,
stockings for varicose veins) andfootwear without applied soles, knitted
or crocheted.

6115.10- Graduated compression hosiery (forexample, stockings for varicose
veins):
Panty hose and tights
Other:
Of cotton
Of synthetic fibres:

Of wool or fine animal hair
Of other textile materials:

732

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Women’s full-length or kneelength hosiery, measuring per
single yarn less than 67 decitex

5.3%

B4

Other

5%

B4

- Other panty hose and tights:
6115.21-- Of synthetic fibres, measuring per
single yarn less than 67 decitex

7.4%

B4

6115.22-- Of synthetic fibres, measuring per
single yarn 67 decitex or more

7.4%

B4

6115.29-- Of other textile materials

7.4%

B4

6115.30- Other women’s full-length or kneelength hosiery, measuring per single
yarn less than 67 decitex

A- Other:
6115.94-- Of wool or fine animal hair

5.3%

B4

6115.95-- Of cotton

7.4%

B4

6115.96-- Of synthetic fibres

6.6%

B4

6115.99-- Of other textile materials

5%

B4

61.16

Gloves, mittens and mitts, knitted orcrocheted.

61.17

Other made up clothing accessories,
knitted or crocheted; knitted orcrocheted parts of garments or ofclothing accessories.

6117.10- Shawls, scarves, mufflers, mantillas,veils and the likeA

6117.80- Other accessories

A

6117.90- Parts

Chapter 62

Articles of apparel and clothing
accessories, not knitted or crocheted

62.01

Men’s or boys’ overcoats, car-coats,
capes, cloaks, anoraks (including skijackets), wind-cheaters, wind-jackets
and similar articles, other than thoseof heading 62.03.

A

8.4%

B4

Containing furskin

12.8%

B4

Other

9.1%

B4

- Overcoats, raincoats, car-coats,
capes, cloaks and similar articles:
6201.116201.12-- Of wool or fine animal hair:-- Of cotton:

733

Column 1
Tariffitem
number6201.136201.19

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

NoteContaining furskin

12.8%

B4

Other

9.1%

B4

Containing furskin

12.8%

B4

Other

9.1%

B4

Containing furskin

12.8%

B4

Other

9.1%

B4

Containing furskin

12.8%

B4

Other

9.1%

B4

Containing furskin

12.8%

B4

Other

9.1%

B4

Containing furskin

12.8%

B4

Other

9.1%

B4

Containing furskin

12.8%

B4

Other

9.1%

B4

Containing furskin

12.8%

B4

Other

9.1%

B4

Containing furskin

12.8%

B4

Other

9.1%

B4

-- Of man-made fibres:-- Of other textile materials:- Other:
6201.916201.92

6201.936201.99

62.02-- Of wool or fine animal hair:-- Of cotton:-- Of man-made fibres:-- Of other textile materials:

Women’s or girls’ overcoats, car-coats,
capes, cloaks, anoraks (including skijackets), wind-cheaters, wind-jackets
and similar articles, other than thoseof heading 62.04.
- Overcoats, raincoats, car-coats,
capes, cloaks and similar articles:

6202.116202.126202.13-- Of wool or fine animal hair:-- Of cotton:-- Of man-made fibres:734

Column 1
Tariffitem
number6202.19

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

NoteContaining furskin

12.8%

B4

Other

9.1%

B4

Containing furskin

12.8%

B4

Other

9.1%

B4

Containing furskin

12.8%

B4

Other

9.1%

B4

Containing furskin

12.8%

B4

Other

9.1%

B4

Containing furskin

12.8%

B4

Other

9.1%

B4

Containing furskin

12.8%

B4

Other

9.1%

B4

Containing furskin

12.8%

B7

Other

9.1%

B7

Containing furskin

10%

B7

Other

9.1%

B7

Containing furskin

10%

B7

Other

9.1%

B7

-- Of other textile materials:- Other:
6202.916202.92

6202.936202.99

62.03-- Of wool or fine animal hair:-- Of cotton:-- Of man-made fibres:-- Of other textile materials:

Men’s or boys’ suits, ensembles,
jackets, blazers, trousers, bib andbrace overalls, breeches and shorts(other than swimwear).
- Suits:

6203.116203.126203.19-- Of wool or fine animal hair:-- Of synthetic fibres:-- Of other textile materials:- Ensembles:
6203.22-- Of cotton:

735

Column 1
Tariffitem
number6203.236203.29

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

NoteContaining furskin

10%

B7

Other

9.1%

B7

Containing furskin

10%

B7

Other

9.1%

B7

Containing furskin

10%

B7

Other

9.1%

B7

Containing furskin

12.8%

B7

Other

9.1%

B7

Containing furskin

12.8%

B7

Other

9.1%

B7

Containing furskin

12.8%

B7

Other

9.1%

B7

Containing furskin

12.8%

B7

Other

9.1%

B7

Containing furskin

10%

B7

Other

9.1%

B7

Containing furskin

10%

B7

Other

9.1%

B7

Containing furskin

10%

B7

Other

9.1%

B7

-- Of synthetic fibres:-- Of other textile materials:- Jackets and blazers:6203.316203.32

6203.33

6203.39-- Of wool or fine animal hair:-- Of cotton:-- Of synthetic fibres:-- Of other textile materials:- Trousers, bib and brace overalls,
breeches and shorts:
6203.416203.426203.43

6203.49-- Of wool or fine animal hair:-- Of cotton:-- Of synthetic fibres:-- Of other textile materials:

736

Column 1
Tariffitem
number

62.04

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

NoteContaining furskin

10%

B7

Other

9.1%

B7

Containing furskin

12.8%

B4

Other

9.1%

B4

Containing furskin

10%

B4

Other

9.1%

B4

Containing furskin

10%

B4

Other

9.1%

B4

Containing furskin

10%

B4

Other

9.1%

B4

Containing furskin

10%

B4

Other

9.1%

B4

Containing furskin

10%

B4

Other

9.1%

B4

Containing furskin

10%

B4

Other

9.1%

B4

Containing furskin

10%

B4

Other

9.1%

B4

Women’s or girls’ suits, ensembles,
jackets, blazers, dresses, skirts,
divided skirts, trousers, bib and braceoveralls, breeches and shorts (otherthan swimwear).
- Suits:

6204.116204.126204.136204.19-- Of wool or fine animal hair:-- Of cotton:-- Of synthetic fibres:-- Of other textile materials:- Ensembles:
6204.216204.226204.236204.29-- Of wool or fine animal hair:-- Of cotton:-- Of synthetic fibres:-- Of other textile materials:- Jackets and blazers:
6204.31-- Of wool or fine animal hair:

737

Column 1
Tariffitem
number6204.32

6204.33

6204.39

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

NoteContaining furskin

12.8%

B4

Other

9.1%

B4

Containing furskin

12.8%

B4

Other

9.1%

B4

Containing furskin

12.8%

B4

Other

9.1%

B4

Containing furskin

12.8%

B4

Other

9.1%

B4

Containing furskin

10%

B4

Other

9.1%

B4

Containing furskin

10%

B4

Other

9.1%

B4

Containing furskin

10%

B4

Other

9.1%

B4

Containing furskin

10%

B4

Other

9.1%

B4

Containing furskin

10%

B4

Other

9.1%

B4

Containing furskin

10%

B4

Other

9.1%

B4

10%

B4

-- Of cotton:-- Of synthetic fibres:-- Of other textile materials:- Dresses:
6204.416204.426204.436204.446204.49-- Of wool or fine animal hair:-- Of cotton:-- Of synthetic fibres:-- Of artificial fibres:-- Of other textile materials:- Skirts and divided skirts:
6204.516204.52-- Of wool or fine animal hair:-- Of cotton:
Containing furskin

738

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other
6204.536204.59

9.1%

B4

Containing furskin

10%

B4

Other

9.1%

B4

Containing furskin

10%

B4

Other

9.1%

B4

Containing furskin

10%

B4

Other

9.1%

B4

Containing furskin

10%

B4

Other

9.1%

B4

Containing furskin

10%

B4

Other

9.1%

B4

Containing furskin

10%

B4

Other

9.1%

B4

-- Of synthetic fibres:-- Of other textile materials:- Trousers, bib and brace overalls,
breeches and shorts:
6204.61

6204.626204.636204.69-- Of wool or fine animal hair:-- Of cotton:-- Of synthetic fibres:-- Of other textile materials:

62.05

Men’s or boys’ shirts.

6205.20- Of cotton

7.4%

B4

6205.30- Of man-made fibres

7.4%

B4

6205.90- Of other textile materials:
Of wool or fine animal hair

7.4%

B4

Other

9%

B4

10%

B4

10%

B4

62.06

Women’s or girls’ blouses, shirts andshirt-blouses.

6206.10- Of silk or silk waste:
Containing furskin
Other:
Blouses, shirt-blouses, open shirts
and similar shirts739

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other
6206.20

9%

B4

10%

B4

Blouses, shirt-blouses, open shirts
and similar shirts

9.1%

B4

Other

7.4%

B4

10%

B4

Blouses, shirt-blouses, open shirts
and similar shirts

9.1%

B4

Other

7.4%

B4

10%

B4

Blouses, shirt-blouses, open shirts
and similar shirts

9.1%

B4

Other

7.4%

B4

10%

B4

Blouses, shirt-blouses, open shirts
and similar shirts

9.1%

B4

Other

7.4%

B4

- Of wool or fine animal hair:Containing furskin
Other:

6206.30- Of cotton:
Containing furskin
Other:

6206.40- Of man-made fibres:
Containing furskin
Other:

6206.90- Of other textile materials:
Containing furskin
Other:

62.07

Men’s or boys’ singlets and other vests,
underpants, briefs, nightshirts,
pyjamas, bathrobes, dressing gowns andsimilar articles.
- Underpants and briefs:

6207.11-- Of cotton

7.4%

B4

6207.19-- Of other textile materials

9%

B4- Nightshirts and pyjamas:
6207.21-- Of cotton

7.4%

B4

6207.22-- Of man-made fibres

7.4%

B4

6207.29-- Of other textile materials

9%

B4

740

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note- Other:
6207.91-- Of cotton:
Containing furskin

10%

B4

Singlets and other vests

7.4%

B4

Other

9.1%

B4

10%

B4

Of man-made fibres

7.4%

B4

Other

9%

B4

Of man-made fibres

9.1%

B4

Other

10%

B4

Other:

6207.99-- Of other textile materials:
Containing furskin
Other:
Singlets and other vests:

Other:

62.08

Women’s or girls’ singlets and othervests, slips, petticoats, briefs,
panties, nightdresses, pyjamas,
negligees, bathrobes, dressing gowns andsimilar articles.
- Slips and petticoats:

6208.11-- Of man-made fibres

7.4%

B4

6208.19-- Of other textile materials

9%

B4- Nightdresses and pyjamas:
6208.21-- Of cotton

7.4%

B4

6208.22-- Of man-made fibres

7.4%

B4

6208.29-- Of other textile materials

9%

B4

10%

B4

Singlets and other vests, briefs
and panties

7.4%

B4

Other

9.1%

B4

- Other:
6208.91-- Of cotton:
Containing furskin
Other:

6208.92-- Of man-made fibres:

741

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

NoteContaining furskin

10%

B4

Singlets and other vests, briefs
and panties

7.4%

B4

Other

9.1%

B4

10%

B4

Singlets and other vests, briefs
and panties

9%

B4

Other

10%

B4

6.5%

B4

10%

B4

Accessories

7.4%

B4

Other

9.1%

B4

6.5%

B4

10%

B4

Accessories

7.4%

B4

Other

9.1%

B4

6.5%

B4

10%

B4

Other:

6208.99-- Of other textile materials:
Containing furskin
Other:

62.09

Babies’ garments and clothing
accessories.

6209.20- Of cotton:
Gloves, mittens and mitts; panty
hose, tights, stockings, socks andother hosiery
Other:
Containing furskin
Other:

6209.30- Of synthetic fibres:
Gloves, mittens and mitts; panty
hose, tights, stockings, socks andother hosiery
Other:
Containing furskin
Other:

6209.90- Of other textile materials:
Gloves, mittens and mitts; panty
hose, tights, stockings, socks andother hosiery
Other:
Containing furskin742Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other:
Accessories

7.4%

B4

Of wool or fine animal hair

7.4%

B4

Other

9.1%

B4

Containing furskin

10%

B4

Other

9.1%

B4

Containing furskin

10%

B4

Other

9.1%

B4

Containing furskin

10%

B4

Other

9.1%

B4

Containing furskin

10%

B4

Other

9.1%

B4

Containing furskin

10%

B4

Other

9.1%

B4

Other:

62.10

Garments, made up of fabrics of heading
56.02, 56.03, 59.03, 59.06 or 59.07.

6210.10- Of fabrics of heading 56.02 or 56.03:

6210.206210.30

6210.40

6210.50

62.11- Other garments, of the type describedin subheadings 6201.11 to 6201.19:- Other garments, of the type describedin subheadings 6202.11 to 6202.19:- Other men’s or boys’ garments:- Other women’s or girls’ garments:

Track suits, ski suits and swimwear;
other garments.
- Swimwear:

6211.11-- Men’s or boys’

9.1%

B4

6211.12-- Women’s or girls'

9.1%

B4

6211.20- Ski suits:
Containing furskin

12.8%

B4

Other

9.1%

B4

10%

B4

- Other garments, men’s or boys’:
6211.32-- Of cotton:
Containing furskin743Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other
6211.33

6211.39

9.1%

B4Containing furskin

12.8%

B4

Other

9.1%

B4

10%

B4

Of wool or fine animal hair

9.1%

B4

Other

10%

B4

Containing furskin

10%

B4

Other

9.1%

B4

Containing furskin

12.8%

B4

Other

9.1%

B4

10%

B4

Of wool or fine animal hair

9.1%

B4

Other

10%

B4

-- Of man-made fibres:-- Of other textile materials:
Containing furskin
Other:- Other garments, women’s or girls’:
6211.426211.43

6211.49-- Of cotton:-- Of man-made fibres:-- Of other textile materials:
Containing furskin
Other:

62.12

Brassieres, girdles, corsets, braces,
suspenders, garters and similar articles
and parts thereof, whether or not
knitted or crocheted.

A

62.13

Handkerchiefs.

A

62.14

Shawls, scarves, mufflers, mantillas,veils and the like.

A

62.15

Ties, bow ties and cravats.

A

6216.00

Gloves, mittens and mitts.

A

62.17

Other made up clothing accessories;
parts of garments or of clothing
accessories, other than those of heading
62.12.

6217.10- Accessories

6217.90- Parts

A
9%

744

B4

Column 1
Tariffitem
number
Chapter 63

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other made up textile articles; sets;worn clothing and worn textile articles;
rags

63.01

Blankets and travelling rugs.

6301.10- Electric blankets

6301.20- Blankets (other than electricblankets) and travelling rugs, of wool
or of fine animal hair

6301.30- Blankets (other than electricblankets) and travelling rugs, ofcotton6301.40- Blankets (other than electricblankets) and travelling rugs, ofsynthetic fibres

6301.90- Other blankets and travelling rugs

63.02

Bed linen, table linen, toilet linen andkitchen linen.

6302.10- Bed linen, knitted or crocheted:

A
5.3%

B4

A

5.3%

B4

A

Containing embroidery or lace, or
figured

10.9%

B4

Other

9.1%

B4

- Other bed linen, printed:
6302.21-- Of cotton

4.5%

B4

6302.22-- Of man-made fibres

5.3%

B4

6302.29-- Of other textile materials:
Of flax or ramie

7.9%

B4

Other

5.3%

B4

- Other bed linen:
6302.31-- Of cotton

4.5%

B4

6302.32-- Of man-made fibres

5.3%

B4

6302.39-- Of other textile materials:
Of flax or ramie

7.9%

B4

Other

5.3%

B4

6302.40- Table linen, knitted or crochetedA- Other table linen:
6302.51-- Of cotton

A

6302.53-- Of man-made fibres

A

6302.59-- Of other textile materials

A745

Column 1
Tariffitem
number6302.60

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

CategoryNote- Toilet linen and kitchen linen, ofterry towelling or similar terry
fabrics, of cotton

7.4%

B4

7.4%

B4

- Other:
6302.91-- Of cotton

6302.93-- Of man-made fibres

A

6302.99-- Of other textile materials

A

63.03

Curtains (including drapes) and interior
blinds; curtain or bed valances.
- Knitted or crocheted:6303.126303.19-- Of synthetic fibres:
Containing embroidery or lace, or
figured

10.9%

B4

Other

9.1%

B4

Containing embroidery or lace, or
figured

10.9%

B4

Other

9.1%

B4

-- Of other textile materials:- Other:
6303.91-- Of cotton

7.4%

B4

6303.92-- Of synthetic fibres

5.3%

B4

6303.99-- Of other textile materials:
7.9%

B4

Containing embroidery or
consisting wholly or partly of
lace

6.4%

B4

Other

5.3%

B4

Of flax or ramie
Other:

63.04

Other furnishing articles, excluding
those of heading 94.04.

A

63.05

Sacks and bags, of a kind used for thepacking of goods.

A

63.06

Tarpaulins, awnings and sunblinds;
tents; sails for boats, sailboards orlandcraft; camping goods.

A

63.07

Other made up articles, including dress
patterns.

6307.10- Floor-cloths, dish-cloths, dusters andsimilar cleaning cloths

746

AColumn 1
Tariffitem
number6307.20

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note- Life-jackets and life-belts

6307.90- Other:A

Of cotton

6.5%

B4

Other

4.7%

B4

6308.00

Sets consisting of woven fabric andyarn, whether or not with accessories,
for making up into rugs, tapestries,
embroidered table cloths or serviettes,
or similar textile articles, put up in
packings for retail sale.

A

6309.00

Worn clothing and other worn articles.

A

63.10

Used or new rags, scrap twine, cordage,rope and cables and worn out articles oftwine, cordage, rope or cables, of
textile materials.

A

Chapter 64

Footwear, gaiters and the like; parts ofsuch articles

64.01

Waterproof footwear with outer soles anduppers of rubber or of plastics, theuppers of which are neither fixed to thesole nor assembled by stitching,riveting, nailing, screwing, plugging or
similar processes.

6401.10- Footwear incorporating a protective
metal toe-cap:
Ski-boots

X

Other

6.7%

B10

- Other footwear:
6401.92-- Covering the ankle but not covering
the knee:Ski-boots

X

Other6401.99

64.02

6.7%

B10

Covering the knee

6.7%

B10

Other

8%

B10

-- Other:

Other footwear with outer soles anduppers of rubber or plastics.
- Sports footwear:

6402.12-- Ski-boots, cross-country ski footwear
and snowboard boots:
Ski-boots

X

Snowboard boots

8%

747

B10

Column 1
Tariffitem
number6402.196402.20

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note-- Other

6.7%

B10

- Footwear with upper straps or thongs
assembled to the sole by means of
plugs

6.7%

B10

Incorporating a protective metal
toe-cap

6.7%

B10

Other

8%

B10

Incorporating a protective metal
toe-cap

6.7%

B10

Other

8%

B10

- Other footwear:
6402.916402.99-- Covering the ankle:-- Other:
Shoes:

Other
64.03

X

Footwear with outer soles of rubber,plastics, leather or composition leather
and uppers of leather.
- Sports footwear:

6403.12-- Ski-boots, cross-country ski footwear
and snowboard boots

X

6403.19-- OtherX

6403.20- Footwear with outer soles of leather,and uppers which consist of leather
straps across the instep and aroundthe big toe:

6403.40

House footwear

24%

B10

Other

21.6%

B10

Footwear with outer soles of rubber,leather or composition leather

21.6%

B10

Other

24%

B10

24%

B10

- Other footwear, incorporating aprotective metal toe-cap:- Other footwear with outer soles ofleather:
6403.51-- Covering the ankle:
House footwear
Other:
Footwear for gymnastics,
athletics or similar activities

748

X

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other
6403.59

21.6%

B10

-- Other:
Slippers or other house footwear:
Slippers

X

Other

24%

B10

Other:
Footwear for gymnastics,
athletics or similar activities
Other

X
21.6%

B10

- Other footwear:
6403.91-- Covering the ankle:
Footwear with outer soles of rubber
or composition leather (excluding
house footwear):
Footwear for gymnastics,
athletics or similar activities
Other

X
21.6%

B10

Other:
Footwear for gymnastics,
athletics or similar activities
Other
6403.99

X
24%

B10

-- Other:
Footwear with outer soles of rubber
or composition leather (excluding
slippers and other house footwear):
Footwear for gymnastics,
athletics or similar activities
Other

X
21.6%

B10

Other:
Slippers; footwear for
gymnastics, athletics or similar
activities
Other
64.04

X

24%

Footwear with outer soles of rubber,plastics, leather or composition leather
and uppers of textile materials.
- Footwear with outer soles of rubber orplastics:

749

B10

Column 1
Tariffitem
number6404.116404.19

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note-- Sports footwear; tennis shoes,basketball shoes, gym shoes, training
shoes and the like

8%

B10

24%

B10

-- Other:With uppers containing furskin:
With the uppers of leather inpart (excluding slippers)
Other

X

Other:

6404.20“Jikatabi” and canvas shoes

6.7%

B10

Other

8%

B10

24%

B10

- Footwear with outer soles of leather
or composition leather:
With uppers containing furskin:
With uppers of leather in part(excluding sports footwear,
footwear for gymnastics, athletics
or similar activities and slippers)
Other

X

With outer soles of leather(excluding those with uppers
containing furskin):
Canvas shoes:With uppers of leather in part(excluding sports footwear andfootwear for gymnastics,
athletics or similar activities)

17.3%

Other

B10

X

Other:
With uppers of leather in part(excluding sports footwear,
footwear for gymnastics,
athletics or similar activities
and slippers)

24%

Other

B10

X

Other

6.7%

64.05

Other footwear.

6405.10- With uppers of leather or composition
leather:With outer soles of leather anduppers of composition leather:

750

B10

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

NoteWith uppers of leather in part(excluding sports footwear,
footwear for gymnastics, athletics
or similar activities and slippers)

24%

Other

B10

X

With outer soles of rubber, plastics
or composition leather and uppers ofcomposition leather

8%

B10

Other

3.4%

B10

3.4%

B10

24%

B10

6405.20- With uppers of textile materials

6405.90- Other:With outer soles of rubber, plastics,
leather or composition leather:
With uppers containing furskin:
With uppers of leather in part(excluding sports footwear,
footwear for gymnastics,
athletics or similar activities
and slippers)
Other

X

Other:
With outer soles of leather:
With uppers of leather in part(excluding sports footwear,
footwear for gymnastics,
athletics, or similar
activities and slippers)

24%

Other

B10

X

Other
Other
64.06

Parts of footwear (including uppers
whether or not attached to soles otherthan outer soles); removable in-soles,
heel cushions and similar articles;
gaiters, leggings and similar articles,
and parts thereof.

6406.10- Uppers and parts thereof, other thanstiffeners:

8%

B10

3.4%

B10

Of leather or containing furskin
Other6406.20- Outer soles and heels, of rubber orplastics

6406.90- Other:

751

X
3.4%

B10

3.4%

B10

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

CategoryNote

Of leather or containing furskin
Other

X
3.4%

B10

Chapter 65

Headgear and parts thereofA

Chapter 66

Umbrellas, sun umbrellas, walkingsticks, seat-sticks, whips, riding-crops
and parts thereofA

Chapter 67

Prepared feathers and down and articles
made of feathers or of down; artificial
flowers; articles of human hairA

Chapter 68

Articles of stone, plaster, cement,
asbestos, mica or similar materials

A

Chapter 69

Ceramic products

A

Chapter 70

Glass and glassware

7001.00

Cullet and other waste and scrap ofglass; glass in the mass.

A

70.02

Glass in balls (other than microspheresof heading 70.18), rods or tubes,
unworked.

A

70.03

Cast glass and rolled glass, in sheetsor profiles, whether or not having anabsorbent, reflecting or non-reflecting
layer, but not otherwise worked.

A

70.04

Drawn glass and blown glass, in sheets,
whether or not having an absorbent,
reflecting or non-reflecting layer, but
not otherwise worked.

A

70.05

Float glass and surface ground orpolished glass, in sheets, whether or
not having an absorbent, reflecting or
non-reflecting layer, but not otherwise
worked.

A

7006.00

Glass of heading 70.03, 70.04 or 70.05,
bent, edge-worked, engraved, drilled,enamelled or otherwise worked, but not
framed or fitted with other materials.

A

70.07

Safety glass, consisting of toughened(tempered) or laminated glass.

A

7008.00

Multiple-walled insulating units ofglass.

A

70.09

Glass mirrors, whether or not framed,
including rear-view mirrors.

A

70.10

Carboys, bottles, flasks, jars, pots,
phials, ampoules and other containers,of glass, of a kind used for theconveyance or packing of goods;
preserving jars of glass; stoppers, lids
and other closures, of glass.

A

752

Column 1
Tariffitem
number
70.11

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Glass envelopes (including bulbs andtubes), open, and glass parts thereof,
without fittings, for electric lamps,
cathode-ray tubes or the like.

A

70.13

Glassware of a kind used for table,
kitchen, toilet, office, indoor
decoration or similar purposes (otherthan that of heading 70.10 or 70.18).

A7014.00

Signalling glassware and opticalelements of glass (other than those ofheading 70.15), not optically worked.

A

70.15

Clock or watch glasses and similar
glasses, glasses for non-corrective or
corrective spectacles, curved, bent,
hollowed or the like, not opticallyworked; hollow glass spheres and theirsegments, for the manufacture of suchglasses.

A

70.16

Paving blocks, slabs, bricks, squares,
tiles and other articles of pressed or
moulded glass, whether or not wired, ofa kind used for building or construction
purposes; glass cubes and other glass
smallwares, whether or not on a backing,for mosaics or similar decorative
purposes; leaded lights and the like;
multicellular or foam glass in blocks,
panels, plates, shells or similar forms.

A

70.17

Laboratory, hygienic or pharmaceuticalglassware, whether or not graduated orcalibrated.

A

70.18

Glass beads, imitation pearls, imitation
precious or semi-precious stones andsimilar glass smallwares, and articles
thereof other than imitation jewellery;glass eyes other than prosthetic
articles; statuettes and other ornamentsof lamp-worked glass, other thanimitation jewellery; glass microspheres
not exceeding 1 mm in diameter.

7018.10- Glass beads, imitation pearls,
imitation precious or semi-precious
stones and similar glass smallwares

7018.20- Glass microspheres not exceeding 1 mm
in diameter

7018.90- Other:
Combined with precious metal or metal
plated with precious metal
Other

70.19

8%

B10

A

6.6%

B10
A

Glass fibres (including glass wool) andarticles thereof (for example, yarn,
woven fabrics).

753

AColumn 1
Tariffitem
number7020.00

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other articles of glass.

A

Chapter 71

Natural or cultured pearls, precious orsemi-precious stones, precious metals,
metals clad with precious metal, andarticles thereof; imitation jewellery;
coin

71.01

Pearls, natural or cultured, whether or
not worked or graded but not strung,
mounted or set; pearls, natural orcultured, temporarily strung forconvenience of transport.

A

71.02

Diamonds, whether or not worked, but not
mounted or set.

A

71.03

Precious stones (other than diamonds)
and semi-precious stones, whether or notworked or graded but not strung, mounted
or set; ungraded precious stones (otherthan diamonds) and semi-precious stones,
temporarily strung for convenience oftransport.

A

71.04

Synthetic or reconstructed precious orsemi-precious stones, whether or notworked or graded but not strung, mounted
or set; ungraded synthetic orreconstructed precious or semi-precious
stones, temporarily strung forconvenience of transport.

A

71.05

Dust and powder of natural or synthetic
precious or semi-precious stones.

A

71.06

Silver (including silver plated withgold or platinum), unwrought or in semimanufactured forms, or in powder form.

A

7107.00

Base metals clad with silver, notfurther worked than semi-manufactured.

A

71.08

Gold (including gold plated withplatinum) unwrought or in semimanufactured forms, or in powder form.

A

7109.00

Base metals or silver, clad with gold,
not further worked than semimanufactured.

A

71.10

Platinum, unwrought or in semimanufactured forms, or in powder form.

A

7111.00

Base metals, silver or gold, clad withplatinum, not further worked than semimanufactured.

A

71.12

Waste and scrap of precious metal or of
metal clad with precious metal; otherwaste and scrap containing precious
metal or precious metal compounds, of akind used principally for the recovery
of precious metal.

A754

Column 1
Tariffitem
number
71.13

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Articles of jewellery and parts thereof,of precious metal or of metal clad with
precious metal.
- Of precious metal whether or notplated or clad with precious metal:

7113.11-- Of silver, whether or not plated orclad with other precious metal

5.2%

B10

7113.19-- Of other precious metal, whether or
not plated or clad with precious
metal:Of platinum, whether or not plated
or clad with other precious metal

5.2%

B10

Other

5.4%

B10

5.4%

B10

7113.20- Of base metal clad with precious metal

71.14

Articles of goldsmiths’ or silversmiths’
wares and parts thereof, of precious
metal or of metal clad with precious
metal.

A

71.15

Other articles of precious metal or of
metal clad with precious metal.

A

71.16

Articles of natural or cultured pearls,
precious or semi-precious stones(natural, synthetic or reconstructed).

A

71.17

Imitation jewellery.

A

71.18

Coin.

A

Chapter 72

Iron and steel

72.01

Pig iron and spiegeleisen in pigs,
blocks or other primary forms.

72.02

Ferro-alloys.

A- Ferro-manganese:
7202.11-- Containing by weight more than 2% ofcarbon7202.19-- Other

6.3%

B7
A

- Ferro-silicon:
7202.21-- Containing by weight more than 55%
of siliconA

7202.29-- OtherA

7202.30- Ferro-silico-manganese

2.5%

B10

- Ferro-chromium:
7202.41-- Containing by weight more than 4% ofcarbon755

AColumn 1
Tariffitem
number7202.49

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note-- OtherA

7202.50- Ferro-silico-chromiumA

7202.60- Ferro-nickelA

7202.70- Ferro-molybdenumA

7202.80- Ferro-tungsten and ferro-silicotungusten

A- Other:
7202.91-- Ferro-titanium and ferro-silicotitaniumA

7202.92-- Ferro-vanadium

7202.93-- Ferro-niobiumA

7202.99-- OtherA

72.03

Ferrous products obtained by direct
reduction of iron ore and other spongy
ferrous products, in lumps, pellets orsimilar forms; iron having a minimum
purity by weight of 99.94%, in lumps,
pellets or similar forms.

A

72.04

Ferrous waste and scrap; remelting scrap
ingots of iron or steel.

A

72.05

Granules and powders, of pig iron,spiegeleisen, iron or steel.

A

72.06

Iron and non-alloy steel in ingots orother primary forms (excluding iron ofheading 72.03).

A

72.07

Semi-finished products of iron or nonalloy steel.

A

72.08

Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or
more, hot-rolled, not clad, plated orcoated.

A

72.09

Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or
more, cold-rolled (cold-reduced), notclad, plated or coated.

A

72.10

Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or
more, clad, plated or coated.

A

72.11

Flat-rolled products of iron or nonalloy steel, of a width of less than
600 mm, not clad, plated or coated.

A

72.12

Flat-rolled products of iron or nonalloy steel, of a width of less than
600 mm, clad, plated or coated.

A

2.5%

756

B7

Column 1
Tariffitem
number
72.13

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Bars and rods, hot-rolled, in
irregularly wound coils, of iron or
non-alloy steel.

A

72.14

Other bars and rods of iron or non-alloysteel, not further worked than forged,
hot-rolled, hot-drawn or hot-extruded,
but including those twisted after
rolling.

A

72.15

Other bars and rods of iron or non-alloysteel.

A

72.16

Angles, shapes and sections of iron or
non-alloy steel.

A

72.17

Wire of iron or non-alloy steel.

A

72.18

Stainless steel in ingots or otherprimary forms; semi-finished products ofstainless steel.

A

72.19

Flat-rolled products of stainless steel,of a width of 600 mm or more.

A

72.20

Flat-rolled products of stainless steel,of a width of less than 600 mm.

A7221.00

Bars and rods, hot-rolled, in
irregularly wound coils, of stainlesssteel.

A

72.22

Other bars and rods of stainless steel;angles, shapes and sections of stainlesssteel.

A

7223.00

Wire of stainless steel.

A

72.24

Other alloy steel in ingots or otherprimary forms; semi-finished products ofother alloy steel.

A

72.25

Flat-rolled products of other alloysteel, of a width of 600 mm or more.

A

72.26

Flat-rolled products of other alloysteel, of a width of less than 600 mm.

A

72.27

Bars and rods, hot-rolled, in
irregularly wound coils, of other alloysteel.

A

72.28

Other bars and rods of other alloysteel; angles, shapes and sections, ofother alloy steel; hollow drill bars androds, of alloy or non-alloy steel.

A

72.29

Wire of other alloy steel.

A

Chapter 73

Articles of iron or steelA

Chapter 74

Copper and articles thereof

7401.00

Copper mattes; cement copper(precipitated copper).

A

757

Column 1
Tariffitem
number7402.00
74.03

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Unrefined copper; copper anodes forelectrolytic refining.

A

Refined copper and copper alloys,
unwrought.
- Refined copper:

7403.11-- Cathodes and sections of cathodes:
Not more than 500 yen/kg in value
for customs duty

3% or thedifference
between 500
yen and thevalue forcustoms
duty perkilogram,
whicheveris the lessMore than 500 yen/kg in value forcustoms duty
7403.12

A-- Wire-bars:
Not more than 500 yen/kg in value
for customs duty

3% or thedifference
between 500
yen and thevalue forcustoms
duty perkilogram,
whicheveris the lessMore than 500 yen/kg in value forcustoms duty
7403.13B3A-- Billets:
Not more than 500 yen/kg in value
for customs duty

More than 500 yen/kg in value forcustoms duty
7403.19B5

3% or thedifference
between 500
yen and thevalue forcustoms
duty perkilogram,
whicheveris the less

B3

A-- Other:Not more than 500 yen/kg in value
for customs duty:
Containing not more than 99.8% byweight of copper and used for
smelting or refining

758

AColumn 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

3% or thedifference
between 500
yen and thevalue forcustoms
duty perkilogram,
whicheveris the less

B3

Other

More than 500 yen/kg in value forcustoms dutyA

- Copper alloys:
7403.21-- Copper-zinc base alloys (brass)A

7403.22-- Copper-tin base alloys (bronze)

A

7403.29-- Other copper alloys (other thanmaster alloys of heading 74.05)

A7404.00

Copper waste and scrap.

A7405.00

Master alloys of copper.

A

74.06

Copper powders and flakes.

A

74.07

Copper bars, rods and profiles.

A

74.08

Copper wire.

A

74.09

Copper plates, sheets and strip, of a
thickness exceeding 0.15 mm.

A

74.10

Copper foil (whether or not printed orbacked with paper, paperboard, plastics
or similar backing materials) of a
thickness (excluding any backing) not
exceeding 0.15 mm.

A

74.11

Copper tubes and pipes.

7411.10- Of refined copper

3%

B4- Of copper alloys:
7411.21-- Of copper-zinc base alloys (brass)A

7411.22-- Of copper-nickel base alloys (cupronickel) or copper-nickel-zinc basealloys (nickel silver)A

7411.29-- OtherA

74.12

Copper tube or pipe fittings (forexample, couplings, elbows, sleeves).

A

7413.00

Stranded wire, cables, plaited bands andthe like, of copper, not electricallyinsulated.

A

759

Column 1
Tariffitem
number
74.15

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Nails, tacks, drawing pins, staples(other than those of heading 83.05) andsimilar articles, of copper or of ironor steel with heads of copper; screws,
bolts, nuts, screw hooks, rivets,
cotters, cotter-pins, washers (including
spring washers) and similar articles, ofcopper.

A

74.18

Table, kitchen or other householdarticles and parts thereof, of copper;
pot scourers and scouring or polishingpads, gloves and the like, of copper;
sanitary ware and parts thereof, ofcopper.

A

74.19

Other articles of copper.

A

Chapter 75

Nickel and articles thereof

75.01

Nickel mattes, nickel oxide sinters andother intermediate products of nickel
metallurgy.

7501.10- Nickel mattes

7501.20- Nickel oxide sinters and otherintermediate products of nickel
metallurgy:

A

Nickel oxide sinters containing by
weight not less than 88% of nickel

11.7% or 44
yen/kgwhicheveris the less

B7

3%

B7

Other:
Nickel oxide, containing by weightnot more than 1.5% of copper
Other
75.02

Unwrought nickel.

7502.10- Nickel, not alloyed

7502.20- Nickel alloys:A

11.7% or 44
yen/kgwhicheveris the lessContaining by weight less than 50% of
nickel and not less than 10% ofcobaltOther
7503.00

Nickel waste and scrap.

7504.00

Nickel powders and flakes.

B7

A

3%

B7
A

Intended for use in the manufacture ofgetters for vacuum tubes, alkaline
accumulators or welding fluxes or in
powder metallurgy

760

AColumn 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Other:
Of nickel, not alloyed

41 yen/kg

B7

Other

3%

B7

75.05

Nickel bars, rods, profiles and wire.

A

75.06

Nickel plates, sheets, strip and foil.

A

75.07

Nickel tubes, pipes and tube or pipe
fittings (for example, couplings,
elbows, sleeves).

A

75.08

Other articles of nickel.

A

Chapter 76

Aluminium and articles thereofA

Chapter 78

Lead and articles thereof

78.01

Unwrought lead.

7801.10- Refined lead:
Not more than 180 yen/kg in value forcustoms duty

More than 180 yen/kg in value forcustoms duty

2.70 yen/kg
or thedifference
between 180
yen and thevalue forcustoms
duty perkilogram,
whicheveris the less

B7

A

- Other:
7801.91-- Containing by weight antimony as theprincipal other element

A

7801.99-- OtherA

7802.00

Lead waste and scrap.

A

78.04

Lead plates, sheets, strip and foil;
lead powders and flakes.

A

7806.00

Other articles of lead.

A

Chapter 79

Zinc and articles thereof

79.01

Unwrought zinc.
- Zinc, not alloyed:

7901.11-- Containing by weight 99.99% or moreof zinc:761

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Not more than 250 yen/kg in value
for customs duty

4.30 yen/kg
or thedifference
between 250
yen and thevalue forcustoms
duty perkilogram,
whicheveris the less

B10

More than 250 yen/kg in value forcustoms duty
7901.12A-- containing by weight less than 99.99%
of zinc:
Not more than 250 yen/kg in value
for customs duty

More than 250 yen/kg in value forcustoms duty

4.30 yen/kg
or thedifference
between 250
yen and thevalue forcustoms
duty perkilogram,
whicheveris the less

B10

A

7901.20- Zinc alloys

A

7902.00

Zinc waste and scrap.

A

79.03

Zinc dust, powders and flakes.

A

7904.00

Zinc bars, rods, profiles and wire.

A

7905.00

Zinc plates, sheets, strip and foil.

A

7907.00

Other articles of zinc.

A

Chapter 80

Tin and articles thereofA

Chapter 81

Other base metals; cermets; articles
thereofA

Chapter 82

Tools, implements, cutlery, spoons andforks, of base metal; parts thereof ofbase metal

A

Chapter 83

Miscellaneous articles of base metal

A

Chapter 84

Nuclear reactors, boilers, machinery andmechanical appliances; parts thereofA

Chapter 85

Electrical machinery and equipment andparts thereof; sound recorders andreproducers, television image and soundrecorders and reproducers, and parts andaccessories of such articles

A762

Column 1
Tariffitem
number
Chapter 86

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Railway or tramway locomotives, rollingstock and parts thereof; railway or
tramway track fixtures and fittings andparts thereof; mechanical (including
electro-mechanical) traffic signalling
equipment of all kinds

A

Chapter 87

Vehicles other than railway or tramway
rolling-stock, and parts and accessories
thereofA

Chapter 88

Aircraft, spacecraft, and parts thereofA

Chapter 89

Ships, boats and floating structures

A

Chapter 90

Optical, photographic, cinematographic,
measuring, checking, precision, medicalor surgical instruments and apparatus;
parts and accessories thereofA

Chapter 91

Clocks and watches and parts thereof

91.01

Wrist-watches, pocket-watches and otherwatches, including stop-watches, withcase of precious metal or of metal cladwith precious metal.

A

91.02

Wrist-watches, pocket-watches and otherwatches, including stop-watches, otherthan those of heading 91.01.

A

91.03

Clocks with watch movements, excluding
clocks of heading 91.04.

A

9104.00

Instrument panel clocks and clocks of asimilar type for vehicles, aircraft,spacecraft or vessels.

A

91.05

Other clocks.

A

91.06

Time of day recording apparatus andapparatus for measuring, recording orotherwise indicating intervals of time,with clock or watch movement or withsynchronous motor (for example, timeregisters, time recorders).

A

9107.00

Time switches with clock or watch
movement or with synchronous motor.

A

91.08

Watch movements, complete and assembled.

A

91.09

Clock movements, complete and assembled.

A

91.10

Complete watch or clock movements,
unassembled or partly assembled(movement sets); incomplete watch orclock movements, assembled; rough watch
or clock movements.

A

91.11

Watch cases and parts thereof.

A

91.12

Clock cases and cases of a similar typefor other goods of this Chapter, andparts thereof.

A763

Column 1
Tariffitem
number
91.13

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Watch straps, watch bands and watch
bracelets, and parts thereof.

9113.10- Of precious metal or of metal cladwith precious metal

A

9113.20- Of base metal, whether or not gold- or
silver-platedA

9113.90- Other:
Of leather or of composition leather:
Containing furskin or combined ortrimmed with precious metal, metal
clad with precious metal or metal
plated with precious metal,
precious stones, semi-precious
stones, pearls, coral, elephants’tusks or Bekko

16%

B10

Other

10%

B10

10%

B10

Other:
Composed of two or more materials,
no account being taken of materials(for example, strings) used only
for assembly
Other

A

91.14

Other clock or watch parts.

A

Chapter 92

Musical instruments; parts andaccessories of such articles

A

Chapter 93

Arms and ammunition; parts andaccessories thereofA

Chapter 94

Furniture; bedding, mattresses, mattresssupports, cushions and similar stuffedfurnishings; lamps and lighting
fittings, not elsewhere specified or
included; illuminated signs, illuminatedname-plates and the like; prefabricatedbuildings

94.01

Seats (other than those of heading
94.02), whether or not convertible into
beds, and parts thereof.

9401.10- Seats of a kind used for aircraftA

9401.20- Seats of a kind used for motor
vehiclesA

9401.30- Swivel seats with variable heightadjustment

A

9401.40- Seats other than garden seats or
camping equipment, convertible into
beds

A

764

Column 1
Tariffitem
numberColumn 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

CategoryNote- Seats of cane, osier, bamboo orsimilar materials:
9401.51-- Of bamboo or rattan

A

9401.59-- OtherA- Other seats, with wooden frames:
9401.61-- UpholsteredA

9401.69-- OtherA- Other seats, with metal frames:
9401.71-- UpholsteredA

9401.79-- OtherA

9401.80- Other seatsA

9401.90- Parts:
Of leather

3.8%

Other

B10
A

94.02

Medical, surgical, dental or veterinary
furniture (for example, operatingtables, examination tables, hospitalbeds with mechanical fittings, dentists’chairs); barbers’ chairs and similar
chairs, having rotating as well as bothreclining and elevating movements; partsof the foregoing articles.

A

94.03

Other furniture and parts thereof.

A

94.04

Mattress supports; articles of bedding
and similar furnishing (for example,
mattresses, quilts, eiderdowns,
cushions, pouffes and pillows) fittedwith springs or stuffed or internally
fitted with any material or of cellularrubber or plastics, whether or notcovered.

A

94.05

Lamps and lighting fittings including
searchlights and spotlights and parts
thereof, not elsewhere specified or
included; illuminated signs, illuminatedname-plates and the like, having apermanently fixed light source, andparts thereof not elsewhere specified or
included.

A

9406.00

Prefabricated buildings.

A

Chapter 95

Toys, games and sports requisites; parts
and accessories thereofA

Chapter 96

Miscellaneous manufactured articles

765

Column 1
Tariffitem
number
96.01

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Worked ivory, bone, tortoise-shell,
horn, antlers, coral, mother-of-pearl
and other animal carving material, andarticles of these materials (including
articles obtained by moulding).

A

9602.00

Worked vegetable or mineral carving
material and articles of thesematerials; moulded or carved articles ofwax, of stearin, of natural gums or
natural resins or of modelling pastes,and other moulded or carved articles,
not elsewhere specified or included;
worked, unhardened gelatin (except
gelatin of heading 35.03) and articles
of unhardened gelatin.

A

96.03

Brooms, brushes (including brushes
constituting parts of machines,
appliances or vehicles), hand-operated
mechanical floor sweepers, notmotorised, mops and feather dusters;
prepared knots and tufts for broom orbrush making; paint pads and rollers;squeegees (other than roller squeegees).

A

9604.00

Hand sieves and hand riddles.

A

9605.00

Travel sets for personal toilet, sewing
or shoe or clothes cleaning.

96.06

Buttons, press-fasteners, snap-fasteners
and press-studs, button moulds and otherparts of these articles; button blanks.

A

96.07

Slide fasteners and parts thereof.

A

96.08

Ball point pens; felt tipped and otherporous-tipped pens and markers; fountainpens, stylograph pens and other pens;
duplicating stylos; propelling or
sliding pencils; pen-holders, pencilholders and similar holders; parts(including caps and clips) of theforegoing articles, other than those ofheading 96.09.

A

96.09

Pencils (other than pencils of heading
96.08), crayons, pencil leads, pastels,
drawing charcoals, writing or drawing
chalks and tailors’ chalks.

A

9610.00

Slates and boards, with writing or
drawing surfaces, whether or not framed.

A

9611.00

Date, sealing or numbering stamps, andthe like (including devices for printing
or embossing labels), designed for
operating in the hand; hand-operated
composing sticks and hand printing sets
incorporating such composing sticks.

A

766

6.6%

B10

Column 1
Tariffitem
number
96.12

Column 2

Column 3

Column 4

Column 5

Description of Goods

Base Rate

Category

Note

Typewriter or similar ribbons, inked orotherwise prepared for giving
impressions, whether or not on spools orin cartridges; ink-pads, whether or not
inked, with or without boxes.

A

96.13

Cigarette lighters and other lighters,
whether or not mechanical or electrical,
and parts thereof other than flints andwicks.

A

9614.00

Smoking pipes (including pipe bowls) andcigar or cigarette holders, and parts
thereof.

A

96.15

Combs, hair-slides and the like;
hairpins, curling pins, curling grips,
hair-curlers and the like, other thanthose of heading 85.16, and parts
thereof.

A

96.16

Scent sprays and similar toilet sprays,
and mounts and heads therefor; powderpuffs and pads for the application of
cosmetics or toilet preparations.

A

9617.00

Vacuum flasks and other vacuum vessels,
complete with cases; parts thereof otherthan glass inners.

A

9618.00

Tailors’ dummies and other lay figures;
automata and other animated displays
used for shop window dressing.

A

9619.00

Sanitary towels (pads) and tampons,
napkins and napkin liners for babies andsimilar articles, of any material:
Of paper, cellulose wadding, webs ofcellulose fibres or wadding of textile
materials

A

Of cotton:
Garments, made up of knitted orcrocheted fabrics of heading 59.06

5.6%

B4

Other

6.5%

B4

3.9%

B4

Other
Chapter 97

Works of art, collectors’ pieces andantiques

767

AAnnex 2
Referred to in Chapter 3 (Rules of Origin)
PRODUCT SPECIFIC RULES
PART 1
GENERAL NOTES
1. The specific rule or specific set of rules that applies
to a particular chapter, heading or subheading of thisAnnex is set out in column 3 or 4 of the product specificrules set out in this Annex adjacent to the chapter,heading or subheading set out in column 1 of the productspecific rules set out in this Annex.
2. When a chapter, heading or subheading is subject toalternative specific rules of origin, the rule will beconsidered to be met if a good satisfies one of thealternatives.
3. Where a specific rule of origin is defined using thecriterion of a change in tariff classification (hereinafterreferred to as “CTC” in this Annex), each of the nonoriginating materials used in the production of the goodshall be required to undergo the applicable CTC. A
requirement of a CTC shall apply only to non-originating
materials.
4.

For the purposes of this Annex:(a)“chapter” means the first two digits in thetariff classification number under the Harmonized
System;(b)“heading” means the first four digits in thetariff classification number under the Harmonized
System;(c)“section” means a section of the Harmonized
System; and(d)“subheading” means the first six digits in thetariff classification number under the Harmonized
System.

768

5. For the purposes of column 3 of the product specificrules set out in this Annex:(a)“CC” denotes a change to the chapter, heading or
subheading from any other chapter. This meansthat all non-originating materials used in the
production of the good have undergone a CTC at
the two-digit level (i.e. a change in chapter) of
the Harmonized System;(b)“CTH” denotes a change to the chapter, heading or
subheading from any other heading. This meansthat all non-originating materials used in the
production of the good have undergone a CTC at
the four-digit level (i.e. a change in heading)of the Harmonized System;(c)“CTSH” denotes a change to the chapter, headingor subheading from any other subheading. Thismeans that all non-originating materials used in
the production of the good have undergone a CTC
at the six-digit level (i.e. a change insubheading) of the Harmonized System;(d)“QVC 40” means that the good has a qualifying
value content, calculated using the formula set
out in Article 3.5 (Rules of Origin - Calculationof Qualifying Value Content), of not less than 40
per cent, and the last process of production of
the good has been performed in the exporting
Party;
Note: For the purpose of this Annex, paragraph 2
of Article 3.5 (Rules of Origin Calculation of Qualifying Value Content)
shall apply.

(e)“(1)” denotes one of the following rules:(i)

CTH, provided that, where non-originating
materials of headings 50.04 through 50.06
are used, each of the non-originating
materials is spun, dyed or printed
entirely in the Area of one or both
Parties; or

769

(ii)

(f)

(g)

no required CTC, provided that the good
is dyed or printed entirely and that the
non-originating material of heading 50.07
is woven entirely in the Area of one orboth Parties;“(2)” denotes one of the following rules:(i)

CTH except from headings 51.11 through51.13, provided that, where nonoriginating materials of headings 51.06
through 51.10 are used, each of the nonoriginating materials is spun, dyed orprinted entirely in the Area of one orboth Parties; or(ii)

no required CTC, provided that the good
is dyed or printed entirely and that the
non-originating material of headings
51.11 through 51.13 is woven entirely in
the Area of one or both Parties;“(3)” denotes the following rule:
CTH except from headings 52.04 through 52.07,
provided that, where non-originating materials ofheading 52.03 are used, each of the nonoriginating materials is carded or combed
entirely in the Area of one or both Parties;(h)“(4)” denotes one of the following rules:(i)

CTH except from headings 52.08 through52.12, provided that, where nonoriginating materials of headings 52.04
through 52.07 are used, each of the nonoriginating materials is spun, dyed orprinted entirely in the Area of one orboth Parties; or(ii)

no required CTC, provided that the good
is dyed or printed entirely and that the
non-originating material of headings
52.08 through 52.12 is woven entirely in
the Area of one or both Parties;

770

(i)

(j)

(k)

“(5)” denotes one of the following rules:(i)

CTH except from headings 53.09 through53.11, provided that, where nonoriginating materials of headings 53.06
through 53.08 are used, each of the nonoriginating materials is spun, dyed orprinted entirely in the Area of one orboth Parties; or(ii)

no required CTC, provided that the good
is dyed or printed entirely and that the
non-originating material of headings
53.09 through 53.11 is woven entirely in
the Area of one or both Parties;“(6)” denotes one of the following rules:(i)

CTH except from heading 54.07 or 54.08,
provided that, where non-originating
materials of headings 54.01 through 54.06
are used, each of the non-originating
materials is spun, dyed or printed
entirely in the Area of one or both
Parties; or(ii)

no required CTC, provided that the good
is dyed or printed entirely and that the
non-originating material of heading 54.07
or 54.08 is woven entirely in the Area of
one or both Parties;“(7)” denotes the following rule:
CTH except from headings 55.08 through 55.11,
provided that, where non-originating materials ofheading 55.06 or 55.07 are used, each of the nonoriginating materials is carded or combed
entirely in the Area of one or both Parties;(l)“(8)” denotes one of the following rules:

771

(m)

(i)

CTH except from headings 55.12 through55.16, provided that, where nonoriginating materials of headings 55.08
through 55.11 are used, each of the nonoriginating materials is spun, dyed orprinted entirely in the Area of one orboth Parties; or(ii)

no required CTC, provided that the good
is dyed or printed entirely and that the
non-originating material of headings
55.12 through 55.16 is woven entirely in
the Area of one or both Parties;“(9)” denotes the following rule:CC, provided that, where non-originating
materials of headings 50.04 through 50.06, 51.06
through 51.10, 52.04 through 52.07, 53.06 through53.08, 54.01 through 54.06, or 55.08 through55.11 are used, each of the non-originating
materials is spun entirely in the Area of one orboth Parties;(n)“(10)” denotes the following rule:CC, except from headings 50.07, 51.11 through51.13, 52.08 through 52.12, 53.09 through 53.11,
54.07, 54.08, or 55.12 through 55.16, provided
that, where non-originating materials of headings
50.04 through 50.06, 51.06 through 51.10, 52.04
through 52.07, 53.06 through 53.08, 54.01 through54.06, or 55.08 through 55.11 are used, each of
the non-originating materials is spun entirely in
the Area of one or both Parties;(o)“(11)” denotes the following rule:CC, provided that, where non-originating
materials of headings 50.04 through 50.06, 51.06
through 51.10, 52.04 through 52.07, 53.06 through53.08, 54.01 through 54.06, or 55.08 through55.11 are used, each of the non-originating
materials is spun entirely in the Area of one orboth Parties;(p)“(12)” denotes the following rule:772

CTH, except from headings 50.07, 51.11 through51.13, 52.08 through 52.12, 53.09 through 53.11,
54.07, 54.08, or 55.12 through 55.16, provided
that, where non-originating materials of headings
50.04 through 50.06, 51.06 through 51.10, 52.04
through 52.07, 53.06 through 53.08, 54.01 through54.06, or 55.08 through 55.11 are used, each of
the non-originating materials is spun entirely in
the Area of one or both Parties;
(q)

(r)

“(13)” denotes one of the following rules:(i)CC, provided that, where non-originating
materials of headings 50.04 through 50.06,
51.06 through 51.10, 52.04 through 52.07,
53.06 through 53.08, 54.01 through 54.06,
or 55.08 through 55.11 are used, each of
the non-originating materials is spun,dyed or printed entirely in the Area of
one or both Parties; or(ii)

no required CTC, provided that the good
is dyed or printed entirely and that the
non-originating material of chapter 60 is
knitted or crocheted entirely in the Areaof one or both Parties;“(14)” denotes the following rule:CC, provided that, where non-originating
materials of headings 50.07, 51.11 through 51.13,
52.08 through 52.12, 53.09 through 53.11, 54.07,
54.08, 55.12 through 55.16, or chapter 60 are
used, each of the non-originating materials isknitted or crocheted entirely in the Area of one
or both Parties;(s)“(15)” denotes the following rule:CC, provided that, where non-originating
materials of headings 50.07, 51.11 through 51.13,
52.08 through 52.12, 53.09 through 53.11, 54.07,
54.08, 55.12 through 55.16, or chapter 60 are
used, each of the non-originating materials is
woven entirely in the Area of one or both
Parties;

773

(t)

“(16)” denotes the following rule:CC, provided that, where non-originating
materials of headings 50.07, 51.11 through 51.13,
52.08 through 52.12, 53.09 through 53.11, 54.07,
54.08, 55.12 through 55.16, or chapter 60 are
used, each of the non-originating materials is
woven, or knitted or crocheted entirely in the
Area of one or both Parties; and(u)“(17)” denotes the following rule:CC, provided that the good is both cut (or knit
to shape) and sewn or otherwise assembled in the
Area of one or both Parties.

6. For the purposes of column 4 of the product specificrules set out in this Annex:(a)“CR” means “Chemical Reaction Origin Rule”:
For the purposes of chapters 27 to 40, a“chemical reaction” means a process, including abiochemical process, which results in a moleculewith a new structure by breaking intramolecularbonds and by forming new intramolecular bonds, orby altering the spatial arrangement of atoms in amolecule.
The following are not considered to be chemical
reactions for the purposes of determining whether
a good is an originating good:(i)

dissolving in water or other solvents;(ii)

the elimination of solvents including
solvent water; or(iii)

the addition or elimination of water ofcrystallization.

Any good of chapters 27 to 40 that has undergone
a chemical reaction shall be considered to be an
originating good if the chemical reaction
occurred in the Area of a Party;

774

(b)

“D” means “Distillation Rule”:
For the purposes of heading 27.10, any good thathas undergone one of the following processes of
distillation shall be considered to be an
originating good, if the process occurred in the
Area of a Party:

(c)

(i)

“atmospheric distillation” - a separation
process in which petroleum oils areconverted, in a distillation tower, into
fractions according to boiling point andthe vapour then condensed into differentliquefied fractions. For example,
liquefied petroleum gas, naphtha,
gasoline, kerosene, diesel/heating oil,light gas oils, and lubricating oil are
produced from petroleum distillation; or(ii)“vacuum distillation” - distillation at apressure below atmospheric but not so lowthat it would be classed as moleculardistillation. Vacuum distillation isuseful for distilling high-boiling andheat-sensitive materials such as heavy
distillates in petroleum oils to produce
light to heavy vacuum gas oils andresiduum. In some refineries, gas oils
may be further processed into lubricating
oils;“P” means “Purification Origin Rule”:
For the purposes of chapters 28 to 35, chapter 38,
and chapter 39 (except for goods of 2905.43,
2905.44, 2905.45, 2906.11, 2918.14, 2918.15,
2922.42, 2923.20, 2924.29, 2938.90, 2940.00,
3006.92, 3201.90, 33.01, 35.01, 35.02, 35.03,
35.04, 35.05, 3802.10, 3805.90, 3806.30, 3809.10,
38.23, 3824.60, and 38.25), “purification” meansa process of reduction or elimination of
impurities resulting in the elimination of notless than 80 per cent of the content of existing
impurities of a good.

775

Any good of the above mentioned chapters that has
undergone purification shall be considered to be
an originating good if the purification process
occurred in the Area of a Party;(d)“CPS” means “Change in Particle Size Origin
Rule”:For the purposes of chapter 39 (except for goodsof headings 39.01 to 39.14), “change in particlesize” means:(i)the deliberate and controlled reduction
in particle size of a good, other than by
merely crushing (or pressing), resulting
in a good having a defined particle size,
defined particle size distribution or
defined surface area, which are relevantto the purposes of the resulting good andhave different physical or chemical
characteristics from the input materials;
or

(ii)

the deliberate and controlled
modification in particle size of a good,other than by merely pressing, resulting
in a good having a defined particle size,
defined particle size distribution or
defined surface area, which are relevantto the purposes of the resulting good andhave different physical or chemical
characteristics from the input materials.

Any good of the above mentioned chapters that has
undergone a change in particle size shall beconsidered to be an originating good if theprocess occurred in the Area of a Party;(e)“SM” means “Standards Materials Origin Rule”:

776For the purposes of chapters 28 to 32, chapter 35
and chapter 38 (except for goods of 2905.43,
2905.44, 2905.45, 2906.11, 2918.14, 2918.15,
2922.42, 2923.20, 2924.29, 2938.90, 2940.00,
3006.92, 3201.90, 35.01, 35.02, 35.03, 35.04,
35.05, 3802.10, 3805.90, 3806.30, 3809.10, 38.23,
3824.60, and 38.25), “standards materials”(including standard solutions) are preparations
suitable for analytical, calibrating or
referencing uses having precise degrees of purity
or proportions which are certified by the
manufacturer.
Any good of the above mentioned chapters that isa good produced as a standard material shall beconsidered to be an originating good if the
production process occurred in the Area of a
Party; and(f)“IS” means “Isomer Separation Origin Rule”:
For the purposes of chapters 28 to 32, chapter 35
and chapter 39 (except for goods of 2905.43,
2905.44, 2905.45, 2906.11, 2918.14, 2918.15,
2922.42, 2923.20, 2924.29, 2938.90, 2940.00,
3006.92, 3201.90, 35.01, 35.02, 35.03, 35.04, and35.05), “isomer separation” means a process of
isolation or separation of isomers from mixturesof isomers.
Any good of the above mentioned chapters that has
undergone isomer separation shall be considered
to be an originating good if the process occurredin the Area of a Party.

7. In determining the origin of a good classified underchapters 61 to 63, materials used in the production of thegood which are not classified under chapters 50 to 63 shallbe disregarded whether or not they contain textiles.
8. This Annex is based on the Harmonized System as amendedon 1 January 2012.

777

PART 2PRODUCT SPECIFIC RULES
TariffDescription of Goods
Product Specific Rules
Item
Number(HS 2012)
Note: Goods which satisfy the applicable rules set out in column 3 or column 4 below
shall be considered as originating goods of a Party.
1234
Chapter 1
LIVE ANIMALS
CC
Chapter 2
MEAT AND EDIBLE MEAT OFFAL
CC
exceptfrom
Chapter 1
Chapter 3
FISH AND CRUSTACEANS, MOLLUSCS AND OTHER CCAQUATIC INVERTEBRATES
Chapter 4
DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; CC
EDIBLEPRODUCTSOFANIMALORIGIN,NOTELSEWHERE SPECIFIED OR INCLUDED
Chapter 5
PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE CC
SPECIFIED OR INCLUDED
Chapter 6
LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND CC
THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE
Chapter 7
EDIBLE VEGETABLES AND CERTAIN ROOTS AND CC
TUBERS
Chapter 8
EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT CC
OR MELONS
Chapter 9
COFFEE, TEA, MATÉ AND SPICES
CC
Chapter 10

CEREALS

CC

Chapter 111101.00

PRODUCTS OF THE MILLING INDUSTRY;STARCHES; INULIN; WHEAT GLUTEN
Wheat or meslin flour.

11.02

Cereal flours other than of wheat or meslin.

1102.20- Maize (corn) flourCC1102.90- OtherCC
exceptChapter 10

from

11.03

Cereal groats, meal and pellets.

CC
exceptChapter 10
CC

from

CC
exceptChapter 10
CC
exceptChapter 10

from

MALT;
CC
exceptChapter 10

from- Groats and meal:
1103.11-- Of wheat

1103.13-- Of maize (corn)

1103.19-- Of other cereals

1103.20- Pellets

11.04

Cereal grains otherwise worked (for example,
hulled, rolled, flaked, pearled, sliced or
kibbled), except rice of heading 10.06; germof cereals, whole, rolled, flaked or ground.
- Rolled or flaked grains:1104.12-- Of oatsCC1104.19-- Of other cereals

CC
exceptChapter 101104.22- Other worked grains (for example, hulled,
pearled, sliced or kibbled):-- Of oatsCC1104.23-- Of maize (corn)

CC

778

from

from

1104.29-- Of other cereals

1104.30

1106.30- Germ of cereals, whole, rolled, flaked or
groundFlour, meal, powder, flakes, granules andpellets of potatoes.
Flour,
mealandpowderof
thedried
leguminous vegetables of heading 07.13, ofsago or of roots or tubers of heading 07.14
or of the products of Chapter 8.
- Of the dried leguminous vegetables ofheading 07.13- Of sago or of roots or tubers of heading
07.14- Of the products of Chapter 8

11.07

Malt, whether or not roasted.

11.08

Starches; inulin.

11.05
11.06

1106.101106.20CC
exceptChapter 10
CC
exceptChapter 10
CC
exceptChapter 7

fromCC
exceptChapter 7
CC
exceptChapter 7
CC
exceptChapter 8
CC

from

from

from
from

from
from

- Starches:
1108.11-- Wheat starch

1108.12-- Maize (corn) starchCC
exceptChapter 10CC1108.13-- Potato starchCC

1108.14-- Manioc (cassava) starchCC

1108.19-- Other starchesCC

1108.20- InulinCC1109.00

Wheat gluten, whether or not dried.

Chapter 12

OIL
SEEDS
AND
OLEAGINOUS
FRUITS;MISCELLANEOUS
GRAINS,SEEDSANDFRUIT;
INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND
FODDER
LAC; GUMS, RESINS AND OTHER VEGETABLE SAPSAND EXTRACTSVEGETABLE
PLAITING
MATERIALS;
VEGETABLE
PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDEDANIMAL OR VEGETABLE FATS AND OILS AND THEIRCLEAVAGE PRODUCTS; PREPARED EDIBLE FATS;
ANIMAL OR VEGETABLE WAXESPREPARATIONS
OF
MEAT,
OF
FISH
OR
OF
CRUSTACEANS,
MOLLUSCSOROTHERAQUATIC
INVERTEBRATES
Sausages and similar products, of meat, meat
offal or blood; food preparations based onthese products.
Other prepared or preserved meat, meat offal
or blood.
Extracts
andjuices
of
meat,
fish
or
crustaceans,molluscsorotheraquatic
invertebrates.
Prepared or preserved fish; caviar and caviar
substitutes prepared from fish eggs.
Crustaceans,molluscs
andotheraquatic
invertebrates, prepared or preserved.
SUGARS AND SUGAR CONFECTIONERY

CC
exceptChapter 10
CC

Chapter 13
Chapter 14
Chapter 15
Chapter 16
1601.00
16.02
1603.00
16.04
16.05
Chapter 17
17.01

Cane or beet sugar andsucrose, in solid form.

chemically

779

pure

from

CC
CC
CC

CC
exceptfrom
Chapter 1 or 2
CC
exceptfrom
Chapter 1 or 2
CCCC
exceptChapter 3
CC
exceptChapter 3

fromCC
exceptChapter 12

from

from

17.02

Othersugars,includingchemicallypure
lactose, maltose, glucose and fructose, insolid form; sugar syrups not containing added
flavouring or colouring matter; artificial
honey, whether or not mixed with natural
honey; caramel.
- Lactose and lactose syrup:

1702.111702.19-- Containing by weight 99% or more lactose,
expressed as anhydrous lactose, calculated on
the dry matter-- Other

1702.20- Maple sugar and maple syrup

1702.30- Glucose and glucose syrup, not containing
fructose or containing in the dry state lessthan 20% by weight of fructose- Glucose and glucose syrup, containing in
the dry state at least 20% but less than 50%
by weight of fructose, excluding invert sugar- Chemically pure fructose

1702.40
1702.50
1702.60

CC
exceptChapter 4

fromCC
exceptChapter 4
CC

from

CC
exceptfrom
Chapter 11 or 12
CC
exceptfrom
Chapter 11 or 12
CC
exceptfrom
Chapter 11 or 12
CC
exceptfrom
Chapter 11 or 12

Chapter 18

Otherfructoseandfructosesyrup,
containing in the dry state more than 50% by
weight of fructose, excluding invert sugar- Other, including invert sugar and othersugar and sugar syrup blends containing in
the dry state 50% by weight of fructose
Molasses resulting from the extraction or
refining of sugar.
Sugar
confectionery(including
white
chocolate), not containing cocoa.
COCOA AND COCOA PREPARATIONS

1801.00

Cocoa beans, whole or broken, raw or roasted.

CC

1802.00

CC

18.03

Cocoa shells, husks, skins and other cocoa
waste.
Cocoa paste, whether or not defatted.

1804.00

Cocoa butter, fat and oil.

CC

1805.00

Cocoa powder, not containing added sugar orother sweetening matter.
Chocolate
and
other
food
preparations
containing cocoa.
- Cocoa powder, containing added sugar orother sweetening matter- Other preparations in blocks, slabs or bars
weighing more than 2 kg or in liquid, paste,
powder, granular or other bulk form incontainersor
immediatepackings,
ofacontent exceeding 2 kg

CC

1702.90
17.03
17.04

18.06
1806.101806.20- Other, in blocks, slabs or bars:

780

CC
exceptfrom
Chapter 11 or 12
CC
exceptChapter 12
CC

from

CC

CC
exceptfrom
Chapter 17
CTH
and
the
maximum value ofthenonoriginating
materials
classified
under
Chapters 4 and 17
used
in
the
production is 40%of the FOB priceof the product1806.31-- Filled

1806.32-- Not filled

1806.90- Other

Chapter 19

PREPARATIONS OF CEREALS, FLOUR, STARCH OR
MILK; PASTRYCOOKS' PRODUCTS
Malt extract; food preparations of flour,
groats, meal, starch or malt extract, notcontaining 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 ofheading 04.01 to 04.04, not containing cocoa
or containing less than 5% by weight of cocoa
calculated on a totally defatted basis, notelsewhere specified or included.
Pasta, whether or not cooked or stuffed (with
meat
or
other
substances)orotherwise
prepared,suchasspaghetti,
macaroni,
noodles,lasagne,gnocchi,ravioli,cannelloni;
couscous,
whetheror
notprepared.
Tapioca and substitutes therefor preparedfrom starch, in the form of flakes, grains,
pearls, siftings or in similar forms.
Prepared foods obtained by the swelling orroasting of cereals or cereal products (forexample, corn flakes); cereals (other thanmaize (corn)) in grain form or in the form of
flakes or other worked grains (except flour,
groats and meal), pre-cooked, or otherwise
prepared, not elsewise specified or included.
Bread, pastry, cakes, biscuits and otherbakers' wares, whether or not containing
cocoa; communion wafers, empty cachets of akind suitable for pharmaceutical use, sealing
wafers, rice paper and similar products.
PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR
OTHER PARTS OF PLANTS

19.01

19.02

1903.00
19.04

19.05

Chapter 20

CTH
and
the
maximum value ofthenonoriginating
materials
classified
under
Chapters 4 and 17
used
in
the
production is 40%of the FOB priceof the product
CTH
and
the
maximum value ofthenonoriginating
materials
classified
under
Chapters 4 and 17
used
in
the
production is 40%of the FOB priceof the product
CTH
and
the
maximum value ofthenonoriginating
materials
classified
under
Chapters 4 and 17
used
in
the
production is 40%of the FOB priceof the product781

CC
exceptfrom
Chapter 4, 10, 11
or 21

CC
exceptfrom
Chapter 10 or 11

CC
exceptChapter 11

from

CC
exceptfrom
Chapter 10 or 11

CC
exceptfrom
Chapter 10 or 11

20.01
2001.10Vegetables, fruit, nuts and other edible
parts of plants, prepared or preserved byvinegar or acetic acid.
- Cucumbers and gherkins

2001.90- Other

20.02

Tomatoes prepared or preserved otherwise thanby vinegar or acetic acid.
Mushrooms and truffles, prepared or preserved
otherwise than by vinegar or acetic acid.
Other
vegetables
preparedor
preserved
otherwise than by vinegar or acetic acid,frozen, other than products of heading 20.06.
Other
vegetables
preparedor
preserved
otherwise than by vinegar or acetic acid, notfrozen, other than products of heading 20.06.
Vegetables, fruit, nuts, fruit-peel and otherparts of plants, preserved by sugar (drained,
glacé or crystallised).
Jams, fruit jellies, marmalades, fruit or nut
purée and fruit or nut pastes, obtained bycooking, whether or not containing addedsugar or other sweetening matter.
- Homogenised preparations.

20.03
20.04
20.05
2006.00
20.07

2007.10CC
exceptfrom
Chapter 7
CC
exceptfrom
Chapter 7 or 8
CC
exceptfrom
Chapter 7
CC
exceptfrom
Chapter 7
CC
exceptfrom
Chapter 7
CC
exceptChapter 7

fromCC
exceptfrom
Chapter 7 or 8

CC
exceptChapter 8

from- Other:
2007.91-- Citrus fruit

CC
exceptfrom
Chapter 8CCexceptfrom
Chapter 7 or 8

2007.99-- Other

20.08

2008.11

Fruit, nuts and other edible parts of plants,
otherwise prepared or preserved, whether ornotcontaining
added
sugar
or
other
sweetening matter or spirit, not elsewhere
specified or included.
- Nuts, ground-nuts and other seeds, whether
or not mixed together:-- Ground-nuts

2008.19-- Other, including mixtures

2008.20- Pineapples

2008.30- Citrus fruit

2008.40- Pears

2008.50- Apricots

2008.60- Cherries

2008.70- Peaches, including nectarines

2008.80- Strawberries

2008.91- Other, including mixtures other than thoseof subheading 2008.19:-- Palm hearts

2008.97-Cranberries(Vaccinium
macrocarpon,
Vaccinium oxycoccos, Vaccinium vitis-idaea)-- Mixtures

2008.99-- Other2008.93782

CC
exceptChapter 12
CCexceptChapter 8CCexceptChapter 8CCexceptChapter 8CCexceptChapter 8CCexceptChapter 8CCexceptChapter 8CCexceptChapter 8CCexceptChapter 8

from
from
from
from
from
from
from
from
from

CC
exceptfrom
Chapter 8CCexceptfrom
Chapter 7 or 8
CC
exceptfrom
Chapter 8CCexceptfrom
Chapter 7 or 8

20.09Fruit juices (including grape must) andvegetable
juices,unfermented
and
notcontaining added spirit, whether or notcontaining added sugar or other sweetening
matter.
- Orange juice:2009.11-- Frozen

2009.12-- Not frozen, of a Brix value not exceeding
20-- Other2009.19CC
exceptChapter 8CCexceptChapter 8CCexceptChapter 8

fromCC
exceptChapter 8CCexceptChapter 8

fromCC
exceptChapter 8CCexceptChapter 8

fromCC
exceptChapter 8CCexceptChapter 8CCexceptChapter 7

fromCC
exceptChapter 8CCexceptChapter 8

fromCC
exceptChapter 8CCexceptChapter 8

from

from
from

- Grapefruit (including pomelo) juice:2009.21-- Of a Brix value not exceeding 20

2009.29-- Otherfrom- Juice of any other single citrus fruit:
2009.31-- Of a Brix value not exceeding 20

2009.39-- Otherfrom- Pineapple juice:2009.41-- Of a Brix value not exceeding 20

2009.49-- Other2009.50- Tomato juice

from
from

- Grape juice (including grape must):
2009.61-- Of a Brix value not exceeding 30

2009.69-- Otherfrom- Apple juice:2009.71-- Of a Brix value not exceeding 20

2009.79-- Other2009.89- Juice of any other single fruit orvegetable:-Cranberry(Vaccinium
macrocarpon,
Vaccinium oxycoccos, Vaccinium vitis-idaea)
juice-- Other2009.90- Mixtures of juices

Chapter 21

MISCELLANEOUS EDIBLE PREPARATIONS

21.01

Extracts,
essencesandconcentrates,ofcoffee, tea or maté and preparations with abasis of these products or with a basis ofcoffee, tea or maté; roasted chicory andotherroastedcoffeesubstitutes,
andextracts, essences and concentrates thereof.
- Extracts, essences and concentrates ofcoffee, and preparations with a basis ofthese extracts, essences or concentrates orwith a basis of coffee:-- Extracts, essences and concentrates

2009.812101.112101.12-- Preparations with a basis of extracts,
essences or concentrates or with a basis ofcoffee

783

from

CC
exceptfrom
Chapter 7 or 8
CC
exceptfrom
Chapter 7 or 8
CC
exceptfrom
Chapter 7 or 8CCCC

2101.20

CC2103.10- Extracts, essences and concentrates, of tea
or maté, and preparations with a basis ofthese extracts, essences or concentrates orwith a basis of tea or maté
- Roasted chicory and other roasted coffee
substitutes,
andextracts,
essencesandconcentrates thereof
Yeasts (active or inactive); other singlecell micro-organisms, dead (but not including
vaccines of heading 30.02); prepared baking
powders.
Saucesandpreparations
therefor;
mixed
condiments and mixed seasoning; mustard flourand meal and prepared mustard.
- Soya sauce

2103.20- Tomato ketchup and other tomato sauces2103.30- Mustard flour and meal and prepared mustardCC
exceptfrom
Chapter 7 or 20
CC2103.90- OtherCC

21.04
2104.10Soups and broths and preparations therefor;
homogenised composite food preparations.
- Soups and broths and preparations therefor

2104.20- Homogenised composite food preparations

2105.00

2106.90

Ice cream and other edible ice, whether or
not containing cocoa.
Food preparations not elsewhere specified or
included.
- Protein concentrates and textured protein
substances- Other

Chapter 22

BEVERAGES, SPIRITS AND VINEGAR

22.01

CC

2202.90

Waters,includingnaturalor
artificial
mineralwatersandaeratedwaters,notcontaining added sugar or other sweetening
matter nor flavoured; ice and snow.
Waters, including mineral waters and aerated
waters, containing added sugar or othersweetening matter or flavoured, and othernon-alcoholic beverages, not including fruitor vegetable juices of heading 20.09.
Waters,includingmineralwatersandaerated waters, containing added sugar orother sweetening matter or flavoured- Other

2203.00

Beer made from malt.

CTH

22.04

Wine of fresh grapes, including fortified
wines; grape must other than that of heading
20.09.
Vermouth and other wine of fresh grapes
flavoured with plants or aromatic substances.
Other
fermented
beverages(forexample,cider, perry, mead); mixtures of fermented
beverages and mixtures of fermented beverages
and non-alcoholic beverages, not elsewhere
specified or included.
Undenatured ethyl alcohol of an alcoholic
strength by volume of 80% vol. or higher;
ethyl alcohol and other spirits, denatured,of any strength.

CC
exceptfrom
Chapter 8 or 20

2101.30
21.02

21.03

21.06
2106.1022.02

2202.1022.05
2206.00

22.07

784

CC
exceptfrom
Chapter 10 or 19
CC

CC

CC
exceptfrom
Chapter 7 or 20
CCCC
exceptfrom
Chapter 4 or 19
CC
exceptfrom
Chapter 4 or 19
CC
exceptfrom
Chapter 4, 8, 10,
11, 12, 17, 19,
20 or 29

CC
CC and QVC 40

CC
exceptfrom
Chapter 8 or 20
CC
exceptfrom
Chapter 8 or 20CC22.082208.20

Undenatured ethyl alcohol of an alcoholic
strength by volume of less than 80% vol.;spirits,liqueursandotherspirituous,
beverages.
- Spirits obtained by distilling grape wineor grape marc

2208.30- Whiskies

2208.402208.50

Rum
and
other
spirits
obtained
distilling fermented sugar-cane products- Gin and Geneva

2208.60- Vodka

2208.70- Liqueurs and cordials

2208.90- Otherby

CTH except fromheading 22.07, or
QVC 40CTH except fromheading 22.07, or
QVC 40CTH except fromheading 22.07
CTH except fromheading 22.07
CTH except fromheading 22.07
CTH except fromheading 22.07, or
QVC 401. CTH and QVC 40
forsake
compounds
andcookingsake(Mirin)2. CC except from
Chapter 8 or 20
for beverage witha basis of fruit
juicesofanalcoholicstrengthbyvolumeoflessthan 1% vol.

2209.00
Chapter 23
23.01

23.02

23.03

2304.00

2305.00

23.06

Vinegar and substitutes for vinegar obtained
from acetic acid.
RESIDUES AND WASTE FROM THE FOOD INDUSTRIES;PREPARED ANIMAL FODDER
Flours, meals and pellets, of meat or meat
offal, of fish or of crustaceans, molluscs orother aquatic invertebrates, unfit for humanconsumption; greaves.
Bran, sharps and other residues, whether or
not in the form of pellets, derived from thesifting, milling or other working of cereals
or of leguminous plants.
Residues of starch manufacture and similar
residues, beet-pulp, bagasse and other wasteof sugar manufacture, brewing or distilling
dregs and waste, whether or not in the formof pellets.
Oil-cake and other solid residues, whether or
not ground or in the form of pellets,
resulting from the extraction of soyabeanoil.
Oil-cake and other solid residues, whether or
not ground or in the form of pellets,
resulting from the extraction of ground-nut
oil.
Oil-cake and other solid residues, whether or
not ground or in the form of pellets,
resulting from the extraction of vegetablefats or oils, other than those of heading
23.04 or 23.05.

785

3.
CTH
exceptfromheading
22.07
for
any
other good
CC

CC

CTH

CC

CTH

CTH

CTH

2307.00

Wine lees; argol.

CC

2308.00

CTH

Chapter 24

Vegetable materials and vegetable waste,
vegetable residues and by-products, whether
or not in the form of pellets, of a kind usedin animal feeding, not elsewhere specified or
included.
Preparations of a kind used in animal
feeding.
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

24.01

Unmanufactured tobacco; tobacco refuse.

2401.10- Tobacco, not stemmed/strippedCC

2401.20- Tobacco, partly or wholly stemmed/strippedCC

2401.30- Tobacco refuse

CTSH

24.02

Cigars, cheroots, cigarillos and cigarettes,
of tobacco or of tobacco substitutes.
Other manufactured tobacco and manufactured
tobaccosubstitutes;“homogenised”
or“reconstituted” tobacco; tobacco extracts andessences.
SALT; SULPHUR; EARTHS AND STONE; PLASTERING
MATERIALS, LIME AND CEMENT
Salt (including table salt and denaturedsalt) and pure sodium chloride, whether or
not in aqueous solution or containing added
anti-cakingorfree-flowing
agents;sea
water.
Unroasted iron pyrites.

CTH

Sulphur of all kinds, other than sublimed
sulphur, precipitated sulphur and colloidal
sulphur.
Natural graphite.

CTH

Natural sands of all kinds, whether or notcoloured, other than metalbearing sands ofChapter 26.
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.
Kaolin and other kaolinic clays, whether or
not calcined.
Other clays (not including expanded clays ofheading
68.06),
andalusite,kyaniteandsillimanite,whetheror
notcalcined;mullite; chamotte or dinas earths.
Chalk.

CTH

Natural calcium phosphates, natural aluminium
calcium phosphates and phosphatic chalk.
Natural barium sulphate (barytes); natural
barium carbonate (witherite), whether or not
calcined, other than barium oxide of heading
28.16.
Siliceousfossilmeals(forexample,kieselguhr, tripolite and diatomite) andsimilar siliceous earths, whether or not
calcined, of an apparent specific gravity of
1 or less.
Pumicestone;
emery;
naturalcorundum,
natural garnet and other natural abrasives,
whether or not heat-treated.

CTH

23.09

24.03

Chapter 25
2501.00

2502.00
2503.00
25.04
25.05
25.06

2507.00
25.08

2509.00
25.10
25.11

2512.00

25.13

786

CC and QVC 40

CTH

CC

CTH

CTH

CTH

CTH
CTH

CTH

CTH

CTH

CTH

2514.00

25.24

Slate, whether or not roughly trimmed or
merely cut, by sawing or otherwise, into
blocks or slabs of a rectangular (including
square) shape.
Marble,travertine,
ecaussineandothercalcareous monumental or building stone of anapparent specific gravity of 2.5 or more, andalabaster, whether or not roughly trimmed or
merely cut, by sawing or otherwise, into
blocks or slabs of a rectangular (including
square) shape.
Granite, porphyry, basalt, sandstone andother monumental or building stone, whether
or not roughly trimmed or merely cut, by
sawing or otherwise, into blocks or slabs ofa rectangular (including square) shape.
Pebbles, gravel, broken or crushed stone, ofa kind commonly used for concrete aggregates,for road metalling or for railway or otherballast, shingle and flint, whether or notheat-treated; macadam of slag, dross orsimilar industrial waste, whether or notincorporating the materials cited in thefirst part of the heading; tarred macadam;
granules, chippings and powder, of stones ofheading 25.15 or 25.16, whether or not heattreated.
Dolomite,
whetheror
notcalcinedorsintered, including dolomite roughly trimmed
or merely cut, by sawing or otherwise, into
blocks or slabs of a rectangular (including
square) shape; dolomite ramming mix.
Naturalmagnesium
carbonate(magnesite);fusedmagnesia;
dead-burned(sintered)magnesia, whether or not containing small
quantities of other oxides added before
sintering; other magnesium oxide, whether or
not pure.
Gypsum; anhydrite; plasters (consisting of
calcined gypsum or calcium sulphate) whether
or not coloured, with or without small
quantities of accelerators or retarders.
Limestone
flux;
limestone
andothercalcareous stone, of a kind used for the
manufacture of lime or cement.
Quicklime, slaked lime and hydraulic lime,
other than calcium oxide and hydroxide ofheading 28.25.
Portlandcement,aluminous
cement,slag
cement, supersulphate cement and similar
hydraulic cements, whether or not coloured orin the form of clinkers.
Asbestos.

25.25

Mica, including splittings; mica waste.

2525.10CTH

2525.20- Crude mica and mica rifted into sheets or
splittings- Mica powder

2525.30- Mica waste

CTSH

25.26

Natural steatite, whether or not roughly
trimmedormerelycut,bysawingorotherwise,
intoblocks
or
slabs
of
a
rectangular (including square) shape; talc.

CTH

25.15

25.16

25.17

25.18

25.19

25.20

2521.00
25.22
25.23

787

CTH

CTH

CTH

CTH

CTH

CTH

CTH

CTH
CTH
CTH

CTH

CTH

2528.00

25.29
25.30
Chapter 26
Chapter 27
27.01
27.02
2703.00
2704.00
2705.00
2706.00

27.07

27.08
2709.00
27.10

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.
Feldspar; leucite, nepheline and nephelinesyenite; fluorspar.
Mineral substances not elsewhere specified or
included.
ORES, SLAG AND ASH
MINERAL FUELS, MINERAL OILS AND PRODUCTS OF
THEIR DISTILLATION; BITUMINOUS SUBSTANCES;MINERAL WAXES
Coal; briquettes, ovoids and similar solid
fuels manufactured from coal.
Lignite,whetherornotagglomerated,excluding jet.
Peat (including peat litter), whether or not
agglomerated.
Coke and semi-coke of coal, of lignite or of
peat, whether or not agglomerated; retortcarbon.
Coal gas, water gas, producer gas and similargases, other than petroleum gases and othergaseous hydrocarbons.
Tar distilled from coal, from lignite or frompeat, and other mineral tars, whether or not
dehydrated or partially distilled, includingreconstituted tars.
Oils and other products of the distillationofhightemperature
coal
tar;
similarproducts in which the weight of the aromaticconstituents exceeds that of the non-aromaticconstituents.
Pitch and pitch coke, obtained from coal tar
or from other mineral tars.
Petroleum
oils
and
oils
obtainedfrombituminous minerals, crude.
Petroleum
oils
and
oils
obtainedfrombituminous
minerals,
other
than
crude;
preparations
notelsewhere
specifiedorincluded, containing by weight 70% or more of
petroleum oils or of oils obtained frombituminous minerals, these oils being thebasic constituents of the preparations; wasteoils.
- Petroleum oils and oils obtained frombituminous minerals (other than crude) andpreparations
notelsewhere
specifiedorincluded, containing by weight 70% or
moreof petroleum oils or of oils obtained frombituminous minerals, these oils being thebasic constituents of the preparations, otherthan those containing biodiesel and otherthan waste oils:

788

CTH

CTH
CTH
CTH

CTH

CR

CTH

CR

CTH

CR

CTH

CR

CTH

CR

CTH

CR

CTH

CR

CTH

CR

CTH

CR

2710.12-- Light oils and preparations

2710.19-- Other

2710.20- Petroleum oils and oils obtained frombituminous minerals (other than crude) andpreparations
notelsewhere
specifiedorincluded, containing by weight 70% or
moreof petroleum oils or of oils obtained frombituminous minerals, these oils being thebasic
constituentsofthepreparations,containing biodiesel and other than wasteoils

CTH, or a change
to any good ofheading
27.10
from
any
other
good of heading
27.10,
provided
that
the
good
resultingfromsuch a change isthe product of achemical
reaction,
atmosphericdistillationorvacuumdistillation
CTH, or a change
to any good ofheading
27.10
from
any
other
good of heading
27.10,
provided
that
the
good
resultingfromsuch a change isthe product of achemical
reaction,
atmosphericdistillationorvacuumdistillation,
or QVC 40
CTH, or a change
to any good ofheading
27.10
from
any
other
good of heading
27.10,
provided
that
the
good
resultingfromsuch a change isthe product of achemical
reaction,
atmosphericdistillationorvacuumdistillation,
or QVC 40

CR
D

or

CR
D

or

CR
D

or

CTH,
or
CTSH
provided that the
goodresulting
from
such
a
changeistheproductofachemical
reaction,
atmosphericdistillationorvacuumdistillation

CR
D

or

- Waste oils:
2710.91-Containing
polychlorinatedbiphenyls(PCBs), polychlorinated terphenyls (PCTs) or
polybrominated biphenyls (PBBs)

789

2710.99-- Other

27.11

Petroleum
gases
and
other
gaseoushydrocarbons.
Petroleum
jelly;
paraffinwax,
microcrystalline
petroleum
wax,
slack
wax,
ozokerite, lignite wax, peat wax, othermineral waxes, and similar products obtainedby synthesis or by other processes, whether
or not coloured.
Petroleum coke, petroleum bitumen and otherresidues of petroleum oils or of oils
obtained from bituminous minerals.
Bitumen and asphalt, natural; bituminous oroil shale and tar sands; asphaltites andasphaltic rocks.
Bituminous mixtures based on natural asphalt,
on natural bitumen, on petroleum bitumen, on
mineral tar or on mineral tar pitch (forexample, bituminous mastics, cut-backs).
INORGANIC CHEMICALS; ORGANIC OR INORGANICCOMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH
METALS,OF
RADIOACTIVE
ELEMENTSOROF
ISOTOPES
Fluorine, chlorine, bromine and iodine.

27.12

27.13
27.14
2715.00

Chapter 28

28.01

CTH,
or
CTSH
provided that the
goodresulting
from
such
a
changeistheproductofachemical
reaction,
atmosphericdistillationorvacuumdistillation
CTH

CR
D

CTH

CR

CTH

CR

CTH

CR

CTH except fromheading 27.14 or
subheading
2713.20

CR

CTSH

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

2802.00

Sulphur, sublimed or precipitated; colloidal
sulphur.

CTH

2803.00

Carbon (carbon blacks and other forms ofcarbon not elsewhere specified or included).

CTH

28.04

Hydrogen, rare gases and other non-metals.

CTSH

28.05

Alkali or alkaline-earth metals; rare-earth
metals, scandium and yttrium, whether or notintermixed or interalloyed; mercury.
Hydrogenchloride(hydrochloricacid);
chlorosulphuric acid.

CTSH

2807.00

Sulphuric acid; oleum.

CTH or QVC 40

2808.00

Nitric acid; sulphonitric acids.

CTH

28.09

Diphosphorus
pentaoxide;
phosphoricacid;
polyphosphoric
acids,
whetherornotchemically defined.
Oxides of boron; boric acids.

CTSH

Other inorganic acids and otheroxygen compounds of non-metals.

CTSH

28.06

2810.00
28.11

790

inorganic

CTSH

CTH

or

CR

P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or

28.12

Halides and halide oxides of non-metals.

CTSH

28.13

Sulphidesofnon-metals;
phosphorous trisulphide.

CTSH

28.14

Ammonia, anhydrous or in aqueous solution.

CTSH

28.15

Sodium hydroxide (caustic soda); potassiumhydroxide (caustic potash); peroxides of
sodium or potassium.
Hydroxide and peroxide of magnesium; oxides,
hydroxides and peroxides, of strontium or
barium.
Zinc oxide; zinc peroxide.

CTSH

CTSH

28.19

Artificial
corundum,
whetherornotchemicallydefined;aluminiumoxide;
aluminium hydroxide.
Chromium oxides and hydroxides.

28.20

Manganese oxides.

CTSH

28.21

Iron oxides and hydroxides; earth colours
containing 70% or more by weight of combined
iron evaluated as Fe２O３.
Cobalt oxides and hydroxides; commercial
cobalt oxides.

CTSH

2823.00

Titanium oxides.

CTH

28.24

Lead oxides; red lead and orange lead.

CTSH

28.25

Hydrazineandhydroxylamine
and
their
inorganic salts; other inorganic bases; othermetal oxides, hydroxides and peroxides.
Fluorides; fluorosilicates, fluoroaluminatesand other complex fluorine salts.

CTSH

Chlorides,
chlorideoxidesandchloridehydroxides; bromides and bromide oxides;
iodides and iodide oxides.
Hypochlorites;
commercial
calcium
hypochlorite; chlorites; hypobromites.

CTSH

28.29

Chlorates and perchlorates; bromates
perbromates; iodates and periodates.

and

CTSH

28.30

Sulphides; polysulphides,
chemically defined.

not

CTSH

28.31

Dithionites and sulphoxylates.

CTSH

28.32

Sulphites; thiosulphates.

CTSH

28.33

Sulphates;
alums;(persulphates).
- Sodium sulphates:

28.16
2817.00
28.18

2822.00

28.26
28.27
28.28

commercial

whetherorperoxosulphates

791

CTSH
CTH

CTSH

CTH

CTSH

CTSH

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or

2833.11-- Disodium sulphate

CTSH

2833.19-- Other

CTSH

CR,
SM
IS
CR,
SM
IS

P,
or

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

P,
or

- Other sulphates:
2833.21-- Of magnesium

2833.22-- Of aluminium

CTSH except
subheading
2530.20CTSH

2833.24-- Of nickel

CTSH

2833.25-- Of copper

CTSH

2833.27-- Of barium

2833.29-- Other

CTSH except fromsubheading
2511.10CTSH except fromheading 25.20

2833.30- Alums

CTSH

2833.40- Peroxosulphates (persulphates)

CTSH

28.34

Nitrites; nitrates.

CTSH

28.35

Phosphinates (hypophosphites), phosphonates(phosphites) and phosphates; polyphosphates,
whether or not chemically defined.
Phosphinates(hypophosphites)
andphosphonates (phosphites)

2835.10

from

P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or

CTSH

CR, P,
SM or
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

CR,
SM
IS
CR,
SM
IS

P,
or

- Phosphates:
2835.22-- Of mono- or disodium

CTSH

2835.24-- Of potassium

CTSH

2835.25-- Calcium hydrogenorthophosphate (“dicalcium
phosphate”)

CTSH

2835.26-- Other phosphates of calcium

CTSH except fromheading 25.10

2835.29-- Other

CTSH

P,
or
P,
or
P,
or
P,
or

- Polyphosphates:
2835.31-Sodium
tripolyphosphate)

triphosphate(sodium

2835.39-- Other

28.36

Carbonates; peroxocarbonates (percarbonates);commercial
ammoniumcarbonatecontaining
ammonium carbamate.

CTSH
CTSH

792

P,
or

2836.20- Disodium carbonate

2836.30

Sodiumbicarbonate)2836.40- Potassium carbonates

CTSH

2836.50- Calcium carbonate

CTSH

2836.60- Barium carbonate

CTSHhydrogencarbonate(sodium

CTSH except
subheading
2530.90
CTSH

from

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

CR,
SM
IS
CR,
SM
IS

P,
or

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

P,
or
P,
or
P,
or
P,
or

- Other:
2836.91-- Lithium carbonates

CTSH

2836.92-- Strontium carbonate

CTSH

2836.99-- Other

CTSH

28.37

Cyanides,cyanides.

complex

CTSH

28.39

Silicates; commercial alkali metal silicates.

CTSH

28.40

Borates; peroxoborates (perborates).

CTSH

28.41

Salts of oxometallic or peroxometallic acids.

2841.30- Sodium dichromate

2841.50

Otherchromates
peroxochromatescyanideoxides

and

CTSH
and

dichromates;

CTSH except fromheading 26.10

P,
or
P,
or
P,
or
P,
or
P,
or

P,
or

- Manganites, manganates and permanganates:
2841.61-- Potassium permanganate

CTSH

2841.69-- Other

CTSH

2841.70- Molybdates

CTSH

2841.80- Tungstates (wolframates)

CTSH

2841.90- Other

28.42

Other
salts
of
inorganic
acids
orperoxoacides(includingaluminosilicates
whether or not chemically defined), otherthan azides.

CTSH
provided
that
the
good
classified
insubheading
2841.90istheproductofachemical
reaction, or QVC
40
CTSH

793

P,
or
P,
or
P,
or
P,
or

CR, P,
SM orIS

28.43

Colloidal
precious
metals;inorganicororganic compounds of precious metals, whetherornotchemicallydefined;amalgamsofprecious metals.
Radioactive chemical elements and radioactive
isotopes (including the fissile or fertile
chemical elements and isotopes) and theircompounds; mixtures and residues containing
these products.
Isotopes other than those of heading 28.44;
compounds, inorganic or organic, of suchisotopes, whether or not chemically defined.
Compounds, inorganic or organic, of rareearth metals, of yttrium or of scandium or of
mixtures of these metals.
Hydrogen peroxide, whether or not solidified
with urea.

CTSH

CR, P,
SM or
IS

CTSH

CR, P,
SM or
IS

CTSH

P,
or

2848.00

Phosphides,
whetherornotchemicallydefined, excluding ferrophosphorus.

CTH

28.49

Carbides, whether or not chemically defined.

CTSH

2850.00

CTH

2852.10Hydrides, nitrides, azides, silicides andborides, whether or not chemically defined,
other than compounds which are also carbidesof heading 28.49.
Inorganic or organic compounds of mercury,whether or not chemically defined, excluding
amalgams.
- Chemically defined

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

2852.90- Other

CTSH or QVC 40

2853.00

CTH

Chapter 29

Otherinorganic
compounds(including
distilled or conductivity water and water ofsimilar purity); liquid air (whether or not
rare gases have been removed); compressed
air;amalgams,
other
than
amalgamsofprecious metals.
ORGANIC CHEMICALS

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

29.01

Acyclic hydrocarbons.

CTSH

P,
or

29.02

Cyclic hydrocarbons.

CTSH

CR,
SM
IS
CR,
SM
IS

29.03

Halogenated derivatives of hydrocarbons.

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

28.44

28.45
28.46
2847.00

28.52

2903.11

Saturatedchlorinatedderivatives
acyclic hydrocarbons:-Chloromethane(methylchloride)chloroethane (ethyl chloride)

CTSH
CTH

CTH

and

CTSH

-- Dichloromethane (methylene chloride)

CTSH

2903.13-- Chloroform (trichloromethane)

CTSH

2903.14-- Carbon tetrachloride

CTSH

2903.15-Ethylene
dichloroethane)

(ISO)

794

P,
or
P,
or
P,
or
P,
or

P,
or
P,
or

P,
or

of

2903.12dichloride

P,
or

(1,2-

CTSH

P,
or
P,
or
P,
or
P,
or

2903.19-- Other

2903.21- Unsaturated chlorinated derivatives
acyclic hydrocarbons:-- Vinyl chloride (chloroethylene)

2903.22-- Trichloroethylene

CTSH

2903.23-- Tetrachloroethylene (perchloroethylene)

CTSH

2903.29-- Other

CTSH

2903.31

CTSH

CR, P,
SM or
IS

CTSH

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

CR,
SM
IS
CR,
SM
IS

P,
or

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

of

Fluorinated,brominatedor
iodinatedderivatives of acyclic hydrocarbons:-Ethylenedibromide(ISO)(1,2dibromoethane)

CTSH

2903.39-- Other

CTSH or QVC 40

2903.71

Halogenatedderivativesofacyclic
hydrocarbons containing two or more different
halogens:-- Chlorodifluoromethane

CTSH or QVC 40

2903.72-- Dichlorotrifluoroethanes

CTSH or QVC 40

2903.73-- Dichlorofluoroethanes

CTSH or QVC 40

2903.74-- Chlorodifluoroethanes

CTSH or QVC 40

2903.75-- Dichloropentafluoropropanes

CTSH or QVC 40

2903.76-Bromochlorodifluoromethane,bromotrifluoromethaneanddibromotetrafluoroethanes-- Other, perhalogenated only with fluorineand chlorine

CTSH or QVC 40

2903.78-- Other perhalogenated derivatives

CTSH

2903.79-- Other

CTSH or QVC 40

2903.772903.81

Halogenatedderivativesofcyclanic,
cyclenic or cycloterpenic hydrocarbons:-1,2,3,4,5,6-Hexachlorocyclohexane(HCH(ISO)), including lindane (ISO, INN)

2903.82-Aldrin(ISO),
heptachlor (ISO)2903.89-- Other
Halogenatedhydrocarbons:chlordane

(ISO)

and

CTSH or QVC 40

CTSH
CTSH
CTSH

derivatives

795

of

aromatic

P,
or
P,
or
P,
or

P,
or

P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or

P,
or
P,
or

2903.91-- Chlorobenzene,
dichlorobenzene

p-

CTSH

2903.92-- Hexachlorobenzene (ISO) and DDT (ISO)(clofenotane(INN),
1,1,1-trichloro-2,2bis(p-chlorophenyl)ethane)-- Other

CTSH

CTSH

29.05

Sulphonated,
nitratedornitrosatedderivatives of hydrocarbons, whether or nothalogenated.
Acyclic
alcohols
andtheirhalogenated,sulphonated,
nitratedornitrosatedderivatives.
- Saturated monohydric alcohols:

2905.11-- Methanol (methyl alcohol)

CTSH

2905.12-- Propan-1-ol (propyl alcohol) and propan-2ol (isopropyl alcohol)

CTSH

2905.13-- Butan-1-ol (n-butyl alcohol)

CTSH

2905.14-- Other butanols

CTSH

2905.16-Octanolthereofisomers

CTSH

2905.17-- Dodecan-1-ol (lauryl alcohol), hexadecan1-ol(cetylalcohol)andoctadecan-1-ol(stearyl alcohol)-- Other

CTSH

2903.9929.04

2905.19o-dichlorobenzene(octylalcohol)

and

and

CTSH

CTSH or QVC 40

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

CR,
SM
IS
CR,
SM
IS

P,
or

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

CR,
SM
IS
CR,
SM
IS
CR

P,
or

P,
or
P,
or
P,
or

P,
or
P,
or
P,
or
P,
or
P,
or
P,
or

- Unsaturated monohydric alcohols:
2905.22-- Acyclic terpene alcohols

CTSH

2905.29-- Other

CTSH

P,
or

- Diols:
2905.31-- Ethylene glycol (ethanediol)

CTSH

2905.32-- Propylene glycol (propane-1,2-diol)

CTSH

2905.39-- Other

CTSH

P,
or
P,
or

- Other polyhydric alcohols:
2905.41-2-Ethyl-2-(hydroxymethyl)propane-1,3-diol(trimethylolpropane)

CTSH

2905.42-- Pentaerythritol

CTSH

2905.43-- Mannitol

CTSH

2905.44-- D-glucitol (sorbitol)2905.45-- Glycerol

CTH except fromheading 17.02
CTSH

796

CR
CR

P,
or

2905.49-- Other

CTSH

CR, P,SM orIS

2905.51

Halogenated,sulphonated,
nitratedornitrosated derivatives of acyclic alcohols:-- Ethchlorvynol (INN)

CTSH

2905.59-- Other

CTSH

CR,
SM
IS
CR,
SM
IS

29.06

Cyclicalcohols
andtheirhalogenated,sulphonated,
nitratedornitrosatedderivatives.
- Cyclanic, cyclenic or cycloterpenic:

2906.11-- Menthol

and

CTSH except
subheading
3301.24
3301.25
CTSH

2906.12-Cyclohexanol,
methylcyclohexanols
dimethylcyclohexanols

2906.13-- Sterols and inositols

CTSH

2906.19-- Other

CTSH

from

P,
or
P,
or

CR

or
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

P,
or
P,
or

- Aromatic:
2906.21-- Benzyl alcohol

CTSH

2906.29-- Other

CTSH

29.07

Phenols; phenol-alcohols.

CTSH

29.08

Halogenated,sulphonated,
nitratedornitrosated derivatives of phenols or phenolalcohols.
Ethers, ether-alcohols, ether-phenols, etheralcohol-phenols,
alcohol
peroxides,
ether
peroxides, ketone peroxides (whether or notchemically defined), and their halogenated,sulphonated,
nitratedornitrosatedderivatives.
Epoxides,epoxyalcohols,
epoxyphenols
andepoxyethers, with a three-membered ring, andtheir halogenated, sulphonated, nitrated or
nitrosated derivatives.
Acetals and hemiacetals, whether or not withother oxygen function, and their halogenated,sulphonated,
nitratedornitrosatedderivatives.
Aldehydes, whether or not with other oxygen
function;
cyclicpolymersofaldehydes;
paraformaldehyde.
Halogenated,sulphonated,
nitratedornitrosated derivatives of products of heading
29.12.
Ketones and quinones, whether or not withother oxygen function, and their halogenated,sulphonated,
nitratedornitrosatedderivatives.

CTSH

29.09

29.10

2911.00

29.12
2913.00
29.14

797

CTSH

P,
or
P,
or
P,
or
P,
or

CTSH

CR, P,
SM or
IS

CTH

CR, P,
SM or
IS

CTSH

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

CTH
CTSH

P,
or
P,
or
P,
or

29.15CTSH

CR, P,
SM or
IS

CTSH

CR, P,SM orIS

2917.11

Saturated acyclic monocarboxylic acids andtheir anhydrides, halides, peroxides andperoxyacids; their halogenated, sulphonated,
nitrated or nitrosated derivatives.
Unsaturated
acyclic
monocarboxylic
acids,
cyclicmonocarboxylic
acids,
theiranhydrides,
halides,
peroxides
andperoxyacids; their halogenated, sulphonated,
nitrated or nitrosated derivatives.
Polycarboxylic
acids,
theiranhydrides,
halides, peroxides and peroxyacids; their
halogenated,sulphonatednitratedornitrosated derivatives.
Acyclicpolycarboxylic
acids,
theiranhydrides, halides, peroxides, peroxyacids
and their derivatives:-- Oxalic acid, its salts and esters

CTSH

P,
or

2917.12-- Adipic acid, its salts and esters

CTSH

2917.13-- Azelaic acid, sebacic acid, their salts
and esters

CTSH

2917.14-- Maleic anhydride

CTSH

2917.19-- Other

CTSH

2917.20CTSH

2917.32

Cyclanic,
cyclenicor
cycloterpenic
polycarboxylic
acids,
theiranhydrides,
halides, peroxides, peroxyacids and theirderivatives
Aromaticpolycarboxylic
acids,
theiranhydrides, halides, peroxides, peroxyacids
and their derivatives:-- Dioctyl orthophthalates

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

2917.33-- Dinonyl or didecyl orthophthalates

CTSH

2917.34-- Other esters of orthophthalic acid

CTSH

2917.35-- Phthalic anhydride

CTSH

2917.36-- Terephthalic acid and its salts

CTSH

2917.37-- Dimethyl terephthalate

CTSH

2917.39-- Other

CTSH or QVC 40

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

29.18

Carboxylic
acids
with
additional
oxygenfunctionandtheiranhydrides,
halides,
peroxides and peroxyacids; their halogenated,sulphonated,
nitratedornitrosatedderivatives.
- Carboxylic acids with alcohol function but
withoutotheroxygenfunction,
theiranhydrides, halides, peroxides, peroxyacids
and their derivatives:

29.16

29.17

798

CTSH

P,
or
P,
or
P,
or
P,
or
P,
or

P,
or
P,
or
P,
or
P,
or
P,
or
P,
or

2918.11-- Lactic acid, its salts and esters

CTSH

2918.12-- Tartaric acid

CTSH

2918.13-- Salts and esters of tartaric acid

CTSH

2918.14-- Citric acid

CTSH

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR

2918.15-- Salts and esters of citric acid

CTSH

CR

2918.16-- Gluconic acid, its salts and esters

CTSH

P,
or

2918.18-- Chlorobenzilate (ISO)CTSH

2918.19-- Other

CTSH

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

2918.21- Carboxylic acids with phenol function but
withoutotheroxygenfunction,
theiranhydrides, halides, peroxides, peroxyacids
and their derivatives:-- Salicylic acid and its salts

CTSH

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

2918.22-- O-Acetylsalicylic
estersand

CTSH

2918.23-- Other esters of salicylic acid and their
salts

CTSH

2918.29-- Other

CTSH

2918.30- Carboxylic acids with aldehyde or ketone
function but without other oxygen function,
theiranhydrides,
halides,
peroxides,
peroxyacids and their derivatives- Other:

CTSH

2918.91-2,4,5-T
trichlorophenoxyacetic
esters-- Other

CTSH

2918.99
29.19

29.20

29.21

2921.112921.19

acid,

its

(ISO)
acid), its

salts(2,4,5salts and

CTSH

Phosphoric esters and their salts, including
lactophosphates;
their
halogenated,sulphonated,
nitratedornitrosatedderivatives.
Esters of other inorganic acids of non-metals(excluding esters of hydrogen halides) andtheir salts; their halogenated, sulphonated,
nitrated or nitrosated derivatives.
Amine-function compounds.
- Acyclic monoamines and their derivatives;
salts thereof:-- Methylamine, di- or trimethylamine andtheir salts-- Other

CTSH

799

P,
or
P,
or

P,
or
P,
or

P,
or
P,
or
P,
or
P,
or

P,
or
P,
or

CTSH

CR, P,
SM or
IS

CTSH

CR,
SM
IS
CR,
SM
IS

CTSH or QVC 40- Acyclic polyamines and their derivatives;
salts thereof:

P,
or

P,
or
P,
or

2921.21-- Ethylenediamine and its salts

CTSH

2921.22-- Hexamethylenediamine and its salts

CTSH

2921.29-- Other

CTSH

2921.30

CTSH

2921.41- Cyclanic, cyclenic or cycloterpenic monoor polyamines, and their derivatives; salts
thereof- Aromatic monoamines and their derivatives;
salts thereof:-- Aniline and its salts

2921.42-- Aniline derivatives and their salts

CTSH

2921.43-- Toluidines
thereof

salts

CTSH

2921.44-- Diphenylamine and its derivatives; salts
thereof

CTSH

2921.45-- 1-Naphthylamine (alpha-naphthylamine), 2naphthylamine (beta-naphthylamine) and theirderivatives; salts thereof-- Amfetamine (INN), benzfetamine (INN),
dexamfetamine (INN), etilamfetamine (INN),
fencamfamin(INN),
lefetamine(INN),
levamfetamine (INN), mefenorex (INN) andphentermine (INN); salts thereof-- Other

CTSH

2921.46

2921.49

and

their

derivatives;

CTSH

CTSH

P,
or

P,
or
P,
or

P,
or
P,
or
P,
or
P,
or
P,
or

CTSH

CR,
SM
IS
CR,
SM
IS

P,
or

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

29.22

Oxygen-function amino-compounds.

2922.11- Amino-alcohols, other than those containing
more than one kind of oxygen function, their
ethers and esters; salts thereof:-- Monoethanolamine and its salts

CTSH

2922.12-- Diethanolamine and its salts

CTSH

2922.13-- Triethanolamine and its salts

CTSH

2922.14-- Dextropropoxyphene (INN) and its salts

CTSH

2922.19-- Other

CTSH

800

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

CR, P,SM orIS

2921.59- Amino-naphthols and other amino-phenols,
other than those containing more than one
kind of oxygen function, their ethers andesters; salts thereof:

P,
or

CTSH

- Aromatic polyamines and their derivatives;
salts thereof:-o-,m-,p-phenylenediamine,diaminotoluenes, and their derivatives; salts
thereof-- Other

2921.51

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

CTSH

P,
or

P,
or
P,
or
P,
or
P,
or

2922.21-- Aminohydroxynaphthalenesulphonic acids andtheir salts

CTSH

2922.29-- Other

CTSH

2922.31- Amino-aldehydes, amino-ketones and aminoquinones, other than those containing morethan one kind of oxygen function; salts
thereof:-- Amfepramone (INN), methadone (INN) andnormethadone (INN); salts thereof

CTSH

CR,
SM
IS
CR,
SM
IS

P,
or

CR,
SM
IS
CR,
SM
IS

P,
or

P,
or

2922.39-- Other

CTSH

2922.41- Amino-acids, other than those containing
more than one kind of oxygen function, andtheir esters; salts thereof:-- Lysine and its esters; salts thereof

CTSH

2922.42-- Glutamic acid and its salts

CTSH

2922.43-- Anthranilic acid and its salts

CTSH

2922.44-- Tilidine (INN) and its salts

CTSH

2922.49-- Other

CTSH

2922.50

CTSH

2923.10- Amino-alcohol-phenols, amino-acid-phenols
and
other
amino-compounds
withoxygenfunction
Quaternary ammonium salts and hydroxides;
lecithinsandotherphosphoaminolipids,
whether or not chemically defined.
- Choline and its salts

2923.20- Lecithins and other phosphoaminolipids

CTSH

2923.90- Other

CTSH

CR, P,
SM or
IS

29.24

Carboxyamide-function
compounds;
amidefunction compounds of carbonic acid.
Acyclic
amides(including
acyclic
carbamates) and their derivatives; salts
thereof:-- Meprobamate (INN)

CTSH

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

CR,
SM
IS
CR,
SM
IS

P,
or

29.23

2924.11

CTSH

2924.12-- Fluoroacetamide (ISO), monocrotophos (ISO)and phosphamidon (ISO)CTSH

2924.19-- OtherCTSH

2924.212924.23- Cyclic amides (including cyclic carbamates)
and their derivatives; salts thereof:-- Ureines and their derivatives; salts
thereof-2-Acetamidobenzoic
acidacetylanthranilic acid) and its salts

801

(N-

CTSH
CTSH

P,
or

CR, P,
SM or
IS
CR
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or
P,
or
P,
or
P,
or

CR, P,
SM or
IS
CR

P,
or
P,
or

P,
or

2924.24-- Ethinamate (INN)

CTSH

2924.29-- Other

CTSH

29.25

CTSH

29.26

Carboxyimide-function
compounds(including
saccharin and its salts) and imine-function
compounds.
Nitrile-function compounds.

2927.00

Diazo-, azo- or azoxy-compounds.

CTH

2928.00

Organic
derivatives
hydroxylamine.

29.29

Compounds with other nitrogen function.

CTSH

29.30

Organo-sulphur compounds.

CTSH

29.31

Other organo-inorganic compounds.

CTH

29.32

Heterocyclic compounds
atom(s) only.

hetero-

CTSH

29.33

Heterocyclic compounds with nitrogen heteroatom(s) only.

CTSH

29.34

Nucleic acids and their salts, whether or notchemicallydefined;otherheterocyclic
compounds.
Sulphonamides.

CTSH

Provitamins
andvitamins,
naturalor
reproduced by synthesis (including naturalconcentrates),
derivatives
thereofused
primarily as vitamins, and intermixtures ofthe foregoing, whether or not in any solvent.
Hormones, prostaglandins, thromboxanes andleukotrienes,
naturalor
reproducedbysynthesis;
derivatives
andstructural
analogues thereof, including chain modified
polypeptides, used primarily as hormones.
- Polypeptide hormones, protein hormones andglycoprotein hormones, their derivatives andstructural analogues:-Somatotropin,
its
derivatives
andstructural analogues

CTSH

2937.12-- Insulin and its salts

CTSH

2937.19-- Other

CTSH

2935.00
29.36

29.37

2937.112937.212937.22ofhydrazinewithoxygenorof- Steroidal hormones, their derivatives andstructural analogues:-Cortisone,hydrocortisone,
prednisone(dehydrocortisone)andprednisolone(dehydrohydrocortisone)-Halogenatedderivativesofcorticosteroidal hormones

802

CTSH

CTH

CTH

CTSH

CTSH
CTSH

CR, P,
SM or
IS
CR
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

CR,
SM
IS
CR,
SM
IS

P,
or

P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or

P,
or
P,
or

P,
or

2937.23-- Oestrogens and progestogens

CTSH

2937.29-- Other

CTSH

2937.50

Prostaglandins,
leukotrienes,
theirstructural analogues- Other

2937.90
29.38

thromboxanes
derivatives

and
and

CTSH
CTSH or QVC 40

2938.10

Glycosides,
naturalor
reproducedbysynthesis, and their salts, ethers, esters
and other derivatives.
- Rutoside (rutin) and its derivatives

CTSH

2938.90-Other

CTSH

29.39

CTSH

29.41

Vegetable alkaloids, natural or reproduced bysynthesis, and their salts, ethers, esters
and other derivatives.
Sugars, chemically pure, other than sucrose,
lactose, maltose, glucose and fructose; sugar
ethers, sugar acetals and sugar esters, andtheir salts, other than products of heading
29.37, 29.38 or 29.39.
Antibiotics.

2942.00

Other organic compounds.

CTH

Chapter 30

PHARMACEUTICAL PRODUCTS

30.01

Glandsandotherorgansfororganotherapeutic uses, dried, whether or not
powdered; extracts of glands or other organs
or of their secretions for organo-therapeuticuses; heparin and its salts; other human or
animal substances prepared for therapeutic orprophylactic uses, not elsewhere specified or
included.
Humanblood;
animalblood
preparedfortherapeutic, prophylactic or diagnostic uses;
antisera,
other
blood
fractionsandimmunologicalproducts,
whetherornotmodifiedorobtained
by
means
of
biotechnological processes; vaccines, toxins,
culturesofmicro-organisms(excluding
yeasts) and similar products.
Medicaments(excluding
goodsofheading
30.02, 30.05 or 30.06) consisting of two or
more constituents which have been mixed
together for therapeutic or prophylactic
uses, not put up in measured doses or informs or packings for retail sale.
Medicaments(excluding
goodsofheading
30.02, 30.05 or 30.06) consisting of mixed or
unmixedproducts
fortherapeuticorprophylactic uses, put up in measured doses(including those in the form of transdermal
administration
systems)
or
in
forms
or
packings for retail sale.

2940.00

30.02

30.03

30.04

803

CTH except fromheading 17.02

CTSH

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or
P,
or
P,
or
P,
or

CR, P,SM orIS
CRCR, P,
SM or
IS
CR

CR,
SM
IS
CR,
SM
IS

P,
or
P,
or

CTSH or QVC 40

CR, P,SM or
IS

CTSH or QVC 40

CR, P,SM or
IS

CTSH or QVC 40

CR, P,SM or
IS

CTSH or QVC 40

CR, P,SM orIS

30.05

Wadding, gauze, bandages and similar articles(for example, dressings, adhesive plasters,
poultices),
impregnatedorcoatedwithpharmaceutical substances or put up in forms
or packings for retail sale for medical,
surgical, dental or veterinary purposes.
Pharmaceutical goods specified in Note 4 tothis Chapter.
- Sterile surgical catgut, similar sterile
suturematerials(includingsterileabsorbable surgical or dental yarns) andsterile tissue adhesives for surgical woundclosure;sterilelaminaria
andsterilelaminaria tents; sterile absorbable surgicalor dental haemostatics; sterile surgical ordental adhesion barriers, whether or notabsorbable- Blood-grouping reagents

CTSH or QVC 40

CR, P,SM or
IS

CTSH or QVC 40

CR, P,SM or
IS

CTSH or QVC 40

Opacifying
preparations
for
X-ray
examinations; diagnostic reagents designed tobe administered to the patient- Dental cements and other dental fillings;
bone reconstruction cements

CTSH or QVC 40

3006.50- First-aid boxes and kits

CTSH or QVC 40

3006.60- Chemical contraceptive preparations basedon hormones, on other products of heading
29.37 or on spermicides- Gel preparations designed to be used inhuman or veterinary medicine as a lubricant
for parts of the body for surgical operations
or physical examinations or as a coupling
agent
between
the
body
and
medicalinstruments- Other:

CTSH or QVC 40

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

3006.91-- Appliances identifiable for ostomy use

CTSH or QVC 40

3006.92-- Waste pharmaceuticals

CTSH

Chapter 31

FERTILISERS

3101.00

CTH

CR, P,
SM or
IS

31.02

Animal or vegetable fertilisers, whether or
not mixed together or chemically treated;
fertilisers
producedbythemixingorchemical treatment of animal or vegetableproducts.
Mineral or chemical fertilisers, nitrogenous.

CTSH

31.03

Mineral or chemical fertilisers, phosphatic.

CTSH

31.04

Mineral or chemical fertilisers, potassic.

CTSH

31.05

Mineral or chemical fertilisers containing
two or three of the fertilising elements
nitrogen, phosphorus and potassium; otherfertilisers; goods of this Chapter in tablets
or similar forms or in packages of a grossweight not exceeding 10 kg.

CTSH

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

30.06
3006.103006.203006.30
3006.40

3006.70804

CTSH or QVC 40

CTSH or QVC 40

P,
or
P,
or
P,
or
P,
or
P,
or
P,
or

CR, P,
SM or
IS
CR

P,
or
P,
or
P,
or
P,
or

Chapter 32

3201.10TANNING OR DYEING EXTRACTS; TANNINS AND THEIRDERIVATIVES;DYES,PIGMENTSANDOTHER
COLOURING MATTER; PAINTS AND VARNISHES; PUTTY
AND OTHER MASTICS; INKS
Tanning extracts of vegetable origin; tannins
and their salts, ethers, esters and otherderivatives.
- Quebracho extract

CTSH

3201.20- Wattle extract

CTSH

3201.90- Other

CTSH

32.02

Syntheticorganic
tanning
substances;inorganictanning
substances;tanning
preparations,
whetherornotcontaining
naturaltanning
substances;
enzymatic
preparations for pre-tanning.
Colouring matter of vegetable or animal
origin(including
dyeingextractsbutexcluding animal black), whether or notchemically defined; preparations as specified
in Note 3 to this Chapter based on colouring
matter of vegetable or animal origin.
Synthetic organic colouring matter, whether
or not chemically defined; preparations as
specified in Note 3 to this Chapter based onsynthetic organic colouring matter; syntheticorganic
products
of
a
kind
used
as
fluorescentbrightening
agentsorasluminophores,
whetherornotchemicallydefined.
- Synthetic organic colouring matter andpreparations based thereon as specified in
Note 3 to this Chapter:-- Disperse dyes and preparations based
thereon

CTSH

CR, P,
SM or
IS

CTH

CR, P,
SM or
IS

CTSH

P,
or

CTSH

3204.13-- Acid dyes, whether or not premetallised,and preparations based thereon; mordant dyes
and preparations based thereon-- Basic dyes and preparations based thereon

3204.14-- Direct dyes and preparations based thereon

CTSH

3204.15-- Vat dyes (including those usable in thatstate as pigments) and preparations based
thereon-- Reactive dyes and preparations based
thereon

CTSH

3204.17-- Pigments and preparations based thereon

CTSH or QVC 40

3204.19-- Other, including mixtures of colouring
matter of two or more of the subheadings
3204.11 to 3204.19

3204.20- Synthetic organic products of a kind used
as fluorescent brightening agents

CTSH except fromsubheadings
3204.11through
3204.17
CTSH

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

3204.90- Other

CR,
SM
IS
CR,
SM
IS

32.01

3203.00

32.04

3204.113204.123204.16

CTSH

CTSH

CTSH

805

CR,
SM
IS
CR,
SM
IS
CR

P,
or
P,
or

P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or

P,
or

3205.00

Colour lakes; preparations as specified in
Note 3 to this Chapter based on colour lakes.

32.06

Other
colouringmatter;preparationsasspecified in Note 3 to this Chapter, otherthan those of heading 32.03, 32.04 or 32.05;
inorganic
products
of
a
kind
used
as
luminophores,
whetherornotchemicallydefined.
- Pigments and preparations based on titanium
dioxide:-- Containing 80% or more by weight oftitanium dioxide calculated on the dry matter

3206.113206.19-- Other

3206.20- Pigments and preparations based on chromium
compounds

3206.41

Other
colouringmatterandother
preparations:-- Ultramarine and preparations based thereon

CR, P,SM or
IS

CTSH except fromsubheading
3206.19, or QVC
40
CTSH except fromsubheading
3206.11, or QVC
40
CTSH

CR, P,
SM or
IS

CTSH

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

CR,
SM
IS
CR,
SM
IS

P,
or

3206.42-Lithopone
and
other
pigments
preparations based on zinc sulphide3206.49-- Other

3206.50- Inorganic
luminophores

as

CTSH

32.07

CTSH

3208.10Prepared pigments, prepared opacifiers andprepared colours, vitrifiable enamels andglazes, engobes (slips), liquid lustres andsimilar preparations, of a kind used in theceramic, enamelling or glass industry; glass
frit and other glass, in the form of powder,
granules or flakes.
Paints and varnishes (including enamels andlacquers) based on synthetic polymers or
chemicallymodifiednaturalpolymers,
dispersed or dissolved in a non-aqueous
medium; solutions as defined in Note 4 tothis Chapter.
- Based on polyesters

3208.20- Based on acrylic or vinyl polymers

CTSH

3208.90- Other

CTSH or QVC 40

32.09

3209.10

Paints and varnishes (including enamels andlacquers) based on synthetic polymers or
chemicallymodifiednaturalpolymers,
dispersed or dissolved in an aqueous medium.
- Based on acrylic or vinyl polymers

CTSH

3209.90- Other

CTSH or QVC 40

32.08

and

CTH

CTSH
CTSH or QVC 40

products

of

a

kind

806

used

CTSH

CR, P,SM or
IS
CR, P,
SM or
IS

P,
or
P,
or
P,
or
P,
or

P,
or
P,
or

P,
or

3210.00

CTH or QVC 40

CR, P,
SM or
IS

CTH

CR, P,SM orIS

3212.10

Pigments (including metallic powders andflakes) dispersed in non-aqueous media, in
liquid or paste form, of a kind used in the
manufacture of paints (including enamels);
stamping foils; dyes and other colouring
matter put up in forms or packings for retailsale.
- Stamping foils

CTSH

P,
or

3212.90- Other

CTSH or QVC 40

32.13

Artists’, students’ or signboard painters'
colours, modifying tints, amusement colours
and the like, in tablets, tubes, jars,
bottles,pans
orinsimilarforms
orpackings.
Glaziers'
putty,
grafting
putty,
resin
cements,
caulking
compoundsandothermastics; painters' fillings; non-refractorysurfacing preparations for facades, indoor
walls, floors, ceilings or the like.
- Glaziers' putty, grafting putty, resin
cements,
caulking
compoundsandothermastics; painters' fillings- Other

CTH

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

CR,
SM
IS
CR,
SM
IS

P,
or

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS

P,
or

3211.00
32.12

32.14

3214.103214.90

Other
paintsandvarnishes(including
enamels, lacquers and distempers); preparedwater pigments of a kind used for finishingleather.
Prepared driers.

CTSH
CTSH or QVC 40

32.15

Printing ink, writing or drawing ink andother inks, whether or not concentrated orsolid.
- Printing ink:

3215.11-- Black

CTH or QVC 40

3215.19-- Other

CTH or QVC 40

3215.90- Other

CTH

Chapter 33

ESSENTIAL OILS AND RESINOIDS; PERFUMERY,COSMETIC OR TOILET PREPARATIONS
Essentialoils(terpenelessornot),including concretes and absolutes; resinoids;
extracted
oleoresins;concentratesofessential oils in fats, in fixed oils, inwaxes or the like, obtained by enfleurage ormaceration;
terpenic
by-productsofthedeterpenation of essential oils; aqueous
distillatesandaqueoussolutionsofessential oils.
Mixturesofodoriferous
substances
andmixtures (including alcoholic solutions) witha basis of one or more of these substances,of a kind used as raw materials in industry;otherpreparations
basedonodoriferous
substances,
of
a
kind
used
for
the
manufacture of beverages.

33.01

33.02

807

CTH

CR

CTH except fromsubheading
2106.90orheading
22.07,
22.08 or 33.01

CR
P

P,
or
P,
or

P,
or

P,
or
P,
or

or

3303.00

Perfumes and toilet waters.

33.04

Beautyor
make-uppreparations
andpreparations for the care of the skin (otherthan medicaments), including sunscreen or sun
tan
preparations;manicureorpedicure
preparations.
Preparations for use on the hair.

33.05
33.06

3306.103306.203306.9033.07

3307.103307.203307.30

CR
P

or

CR
P

or

CTH

CR
P

or

Preparations for oral or dental hygiene,
includingdenturefixative
pastesandpowders; yarn used to clean between the teeth(dentalfloss),
inindividual
retailpackages.
- Dentifrices

CTH

or

- Yarn used to(dental floss)- Other

CTSH except
Chapter 54
CTH

CR
P
CR
P
CR
P

CR
P
CR
P
CR
P

or

CR
P
CR
P
CR
P

or

CR
P

or

clean

between

the

teeth

Pre-shave,shavingor
after-shave
preparations,personal
deodorants,bath
preparations,depilatories
and
other
perfumery, cosmetic or toilet preparations,
not elsewhere specified or included; preparedroom deodorisers, whether or not perfumed or
having disinfectant properties.
Pre-shave,shavingor
after-shave
preparations- Personal deodorants and antiperspirants

CTH except
subheading
3302.90
CTH

CTH
CTH
CTH

3307.49

Perfumed
bath
salts
and
other
bath
preparations- Preparations for perfuming or deodorizing
rooms,
includingodoriferous
preparations
used during religious rites:-“Agarbatti”
and
other
odoriferous
preparations which operate by burning-- Other

3307.90- Other

CTH or QVC 40

Chapter 34

SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHINGPREPARATIONS,
LUBRICATINGPREPARATIONS,ARTIFICIAL WAXES, PREPARED WAXES, POLISHINGOR SCOURING PREPARATIONS, CANDLES AND SIMILAR
ARTICLES, MODELLING PASTES, “DENTAL WAXES”
AND DENTAL PREPARATIONS WITH A BASIS OF
PLASTER
Soap; organic surface-active products andpreparations for use as soap, in the form ofbars,
cakes,
mouldedpiecesorshapes,whether or not containing soap; organic
surface-active products and preparations forwashing the skin, in the form of liquid or
cream and put up for retail sale, whether or
not containing soap; paper, wadding, felt andnonwovens, impregnated, coated or covered
with soap or detergent.
Organic surface-active agents (other thansoap); surface-active preparations, washingpreparations(including
auxiliary
washing
preparations)andcleaning
preparations,
whether or not containing soap, other thanthose of heading 34.01.
- Organic surface-active agents, whether or
not put up for retail sale:

3307.41

34.01

34.02

808

CTH
CTH or QVC 40

CTH

from

from

or
or

or
or

or
or

3402.11-- Anionic

CTSH or QVC 40

3402.12-- Cationic

CTSH

3402.13-- Non-ionic

CTSH or QVC 40

3402.19-- Other

CTSH or QVC 40

3402.20- Preparations put up for retail sale

CTSH

3402.90- Other

CTH or QVC 40

34.03

Lubricating preparations (including cuttingoil
preparations,
bolt
or
nut
releasepreparations,anti-rustoranti-corrosion
preparations and mould release preparations,based on lubricants) and preparations of akind used for the oil or grease treatment of
textile materials, leather, furskins or othermaterials,
butexcludingpreparations
containing, as basic constituents, 70% ormore by weight of petroleum oils or of oils
obtained from bituminous minerals.
- Containing petroleum oils or oils obtained
from bituminous minerals:-- Preparations for the treatment of textile
materials,
leather,
furskinsorothermaterials-- Other

3403.113403.19

CR
P
CR
P
CR
P
CR
P
CR
P
CR
P

or

CTSH

CR
P

or

CTSH or QVC 40

CR
P

or

CTSH

CR
P

or

CTSH

CR
P

or

CR
P
CR
P

or

CR
P
CR
P

or

CR
P
CR
P
CR
P
CR
P

or

or
or
or
or
or

- Other:
3403.91
3403.99-- Preparations for the treatment of textile
materials,
leather,
furskinsorothermaterials-- Other

34.04

Artificial waxes and prepared waxes.

3404.20- Of poly(oxyethylene) (polyethylene glycol)

CTSH

3404.90- Other

CTSH or QVC 40

34.05

3405.90

Polishes and creams, for footwear, furniture,
floors, coachwork, glass or metal, scouring
pastes and powders and similar preparations(whether or not in the form of paper,
wadding, felt, nonwovens, cellular plastics
or cellular rubber, impregnated, coated or
covered with such preparations), excluding
waxes of heading 34.04.
- Polishes, creams and similar preparations
for footwear or leather- Polishes, creams and similar preparations
for the maintenance of wooden furniture,
floors or other woodwork- Polishes and similar preparations forcoachwork, other than metal polishes- Scouring pastes and powders and otherscouring preparations- Other

3406.00

Candles, tapers and the like.

3405.103405.203405.303405.40809

CTSH or QVC 40
CTSH or QVC 40
CTSH or QVC 40
CTSH
CTSH or QVC 40
CTH

or

or

or
or
or

3407.00

CTH

CR
P

3501.10Modelling pastes, including those put up forchildren’s amusement; preparations known as“dentalwax”
oras“dentalimpression
compounds”, put up in sets, in packings forretail sale or in plates, horseshoe shapes,
sticks or similar forms; other preparations
for use in dentistry, with a basis of plaster(of calcined gypsum or calcium sulphate).
ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES;GLUES; ENZYMES
Casein,caseinates
and
other
caseinderivatives; casein glues.
- CaseinCCCR

3501.90- Other

CTH

CR

35.02

Albumins (including concentrates of two or
more whey proteins, containing by weight morethan 80% whey proteins, calculated on the dry
matter),albuminates
and
other
albuminderivatives.
- Egg albumin:

3502.11-- DriedCR

3502.19-- Other

3502.20- Milk albumin, including concentrates of two
or more whey proteins- OtherCC
exceptfromheading 04.07 or
04.08
CC
exceptfromheading 04.07 or
04.08
CC
CC

CR

CTH

CR

CTH

CR

CTH except fromheading 11.08

CR

CTSH except fromheading 35.03 or
subheading
3501.90, or QVC
40

CR, P,
SM or
IS

CR,
SM
IS
CR,
SM
IS
CR,
SM
IS
CR

Chapter 35
35.01

3502.903503.00

3504.00

35.05

35.06

3506.10

Gelatin (including gelatin in rectangular(including square) sheets, whether or notsurface-worked
orcoloured)andgelatinderivatives; isinglass; other glues of animal
origin, excluding casein glues of heading
35.01.
Peptones and their derivatives; other protein
substances
and
their
derivatives,
notelsewhere specified or included; hide powder,whether or not chromed.
Dextrins and other modified starches (forexample,pregelatinisedoresterified
starches); glues based on starches, or on
dextrins or other modified starches.
Prepared glues and other prepared adhesives,
not elsewhere specified or included; products
suitable for use as glues or adhesives, put
up for retail sale as glues or adhesives, notexceeding a net weight of 1 kg.
- Products suitable for use as glues oradhesives, put up for retail sale as glues oradhesives, not exceeding a net weight of 1 kg

or

CR
CR

- Other:
3506.91-- Adhesives based on polymers of headings
39.01 to 39.13 or on rubber

CTSH or QVC 40

3506.99-- Other

CTSH or QVC 40

35.07

Enzymes;
prepared
enzymes
specified or included.

Chapter 36

EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES;PYROPHORICALLOYS;CERTAINCOMBUSTIBLEPREPARATIONS

not

810

elsewhere

CTSH
CTH or QVC 40

P,
or
P,
or
P,
or

Chapter 37

PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

37.01

Photographic plates and film in the flat,
sensitised, unexposed, of any material otherthan paper, paperboard or textiles; instant
print
film
in
the
flat,
sensitised,
unexposed, whether or not in packs.
Photographic
film
inrolls,
sensitised,
unexposed, of any material other than paper,
paperboard or textiles; instant print film inrolls, sensitised, unexposed.
Photographic paper, paperboard and textiles,
sensitised, unexposed.

CTH except fromheading 37.02 or
37.03, or QVC 40

CR

CTH except fromheading 37.01 or
37.03, or QVC 40

CR

CTH except fromheading 37.01 or
37.02, or QVC 40
CTH or QVC 40

CR

CTH or QVC 40

CR

CTH or QVC 40

CR

CTSH or QVC 40

CR

CTSH

CR, P
or SM

3802.10

Artificial
graphite;colloidal
orsemicolloidal graphite; preparations based ongraphite or other carbon in the form of
pastes,blocks,platesorothersemimanufactures.
Activated carbon; activated natural mineralproducts;
animalblack,
includingspentanimal black.
- Activated carbon

CTH

CR

3802.90- Other

CTSH

3803.00

Tall oil, whether or not refined.

CTH

3804.00

CTH

3805.10

Residual lyes from the manufacture of wood
pulp, whether or not concentrated, desugaredorchemicallytreated,includingligninsulphonates,but
excluding
tall
oil
of
heading 38.03.
Gum, wood or sulphate turpentine and otherterpenic oils produced by the distillation orother treatment of coniferous woods; crudedipentene; sulphite turpentine and othercrude para-cymene; pine oil containing alphaterpineol as the main constituent.
- Gum, wood or sulphate turpentine oils

CR, P
or SM
CR, P
or SM
CR, P
or SM

3805.90- Other

CTH

38.06

Rosin
and
resin
acids,
thereof; rosin spirit andgums.
- Rosin and resin acids

37.02

37.03
3704.00
37.05
37.06
37.07

Chapter 38
38.01

38.02

38.05

3806.103806.20

Photographic plates, film, paper, paperboard
and textiles, exposed but not developed.
Photographic plates and film, exposed anddeveloped, other than cinematographic film.
Cinematographic film, exposed and developed,
whether or not incorporating sound track or
consisting only of sound track.
Chemical preparations for photographic uses
(other than varnishes, glues, adhesives andsimilar preparations); unmixed products forphotographic
uses,
put
up
in
measured
portions or put up for retail sale in a form
ready for use.
MISCELLANEOUS CHEMICAL PRODUCTS

CTSH

CR

CR, P
or SM
CR

and
derivatives
rosin oils; run
CTSH

CR, P
or SM
CR, P
or SM

CTSH

3806.30- Salts of rosin, of resin acids or ofderivatives of rosin or resin acids, otherthan salts of rosin adducts- Ester gums

CTSH

CR

3806.90- Other

CTSH

CR, P
or SM

811

3807.00

38.08

38.09

3809.10Wood tar; wood tar oils; wood creosote; wood
naphtha; vegetable pitch; brewers' pitch andsimilar preparations based on rosin, resin
acids or on vegetable pitch.
Insecticides,
rodenticides,
fungicides,
herbicides,
anti-sprouting
products
andplant-growth regulators, disinfectants andsimilar products, put up in forms or packings
for retail sale or as preparations orarticles (for example, sulphur-treated bands,
wicks and candles, and fly-papers).
Finishing agents, dye carriers to accelerate
the dyeing or fixing of dyestuffs and otherproducts
andpreparations(forexample,dressings and mordants), of a kind used inthetextile,paper,
leatheror
likeindustries,
notelsewhere
specifiedorincluded.
- With a basis of amylaceous substances

CTH

CR, P
or SM

CTSH
providedthat at least 50%
by weight of theactive ingredientor ingredients isoriginating,or
QVC 40

CR, P
or SM

CTH except fromheading 11.08 or
35.05

CR

CTSH

CR, P
or SM
CR, P
or SM
CR, P
or SM
CR, P
or SM

- Other:
3809.913809.92
3809.93
38.10

38.11

38.12

3813.00
3814.00
38.15
3816.00
3817.00
3818.00-- Of a kind used in the textile or likeindustries-- Of a kind used in the paper or likeindustries-- Of a kind used in the leather or likeindustries
Pickling preparations for metal surfaces;
fluxes and other auxiliary preparations for
soldering, brazing or welding; soldering,brazingorwelding
powders
andpastesconsisting of metal and other materials;
preparations of a kind used as cores or
coatings for welding electrodes or rods.
Anti-knock
preparations,oxidation
inhibitors,
gum
inhibitors,
viscosity
improvers, anti-corrosive preparations andother prepared additives, for mineral oils
(including gasoline) or for other liquids
used for the same purposes as mineral oils.
Preparedrubberaccelerators;
compoundplasticisers for rubber or plastics, notelsewhere
specifiedorincluded;antioxidising preparations and other compound
stabilisers for rubber or plastic.
Preparations
andchargesforfireextinguishers;
chargedfire-extinguishing
grenades.
Organic composite solvents and thinners, notelsewhere specified or included; prepared
paint or varnish removers.
Reaction initiators, reaction acceleratorsand catalytic preparations, not elsewhere
specified or included.
Refractory cements, mortars, concretes andsimilar compositions, other than products ofheading 38.01.
Mixedalkylbenzenes
and
mixed
alkylnaphthalenes,
other
than
those
of
heading 27.07 or 29.02.
Chemicalelements
doped
for
use
in
electronics, in the form of discs, wafers orsimilar forms; chemical compounds doped foruse in electronics.

812

CTSH
CTSH
CTSH

CTSH

CR, P
or SM

CTH or QVC 40

CR, P
or SM

CTH

CR, P
or SM

CTH or QVC 40

CR, P
or SM

CTH or QVC 40

CR, P
or SM

CTH

CR, P
or SM

CTH or QVC 40

CR, P
or SM

CTH

CR, P
or SM

3819.00

CTH or QVC 40

CR, P
or SM

CTH or QVC 40

CR, P
or SM
CR, P
or SM

3823.11

Hydraulic brake fluids and other preparedliquidsforhydraulictransmission,
notcontaining or containing less than 70% by
weight of petroleum oils or oils obtained
from bituminous minerals.
Anti-freezing preparations and prepared deicing fluids.
Prepared culture media for the development ormaintenanceofmicro-organisms(including
viruses and the like) or of plant, human or
animal cells.
Diagnosticorlaboratory
reagentsonabacking, prepared diagnostic or laboratory
reagents whether or not on a backing, otherthan those of heading 30.02 or 30.06;
certified reference materials.
Industrial monocarboxylic fatty acids; acid
oils
from
refining;
industrial
fatty
alcohols.
- Industrial monocarboxylic fatty acids; acidoils from refining:-- Stearic acid3823.123820.00
3821.00

3822.00

CTH

CTH

CR, P
or SM

CTH

CR

-- Oleic acid

CTSH

CR

3823.13-- Tall oil fatty acids

CTH

CR

3823.19-- OtherCTH

CR

3823.70- Industrial fatty alcohols

CTH

CR

38.24

Prepared binders for foundry moulds or cores;
chemical products and preparations of thechemical or allied industries (including
those consisting of mixtures of natural
products),
notelsewhere
specifiedorincluded.
- Prepared binders for foundry moulds or
cores
Non-agglomerated
metal
carbidesmixed
together or with metallic binders- Prepared additives for cements, mortars or
concretes- Non-refractory mortars and concretes

CTSH

CR, P
or SM
CR, P
or SM
CR, P
or SM
CR, P
or SM
CR

38.23

3824.103824.30
3824.403824.503824.60

3824.713824.72
3824.733824.743824.75
3824.763824.77

CTSH
CTSH or QVC 40
CTSH- Sorbitol other than that of subheading
2905.44- Mixtures containing halogenated derivativesof methane, ethane or propane:-Containing
chlorofluorocarbons(CFCs),
whetherornotcontaininghydrochlorofluorocarbons(HCFCs),perfluorocarbons (PFCs) or hydrofluorocarbons(HFCs)-Containing
bromochlorodifluoromethane,bromotrifluoromethaneor
dibromotetrafluoroethanes-- Containing hydrobromofluorocarbons (HBFCs)

CTH except fromheading 17.02-Containinghydrochlorofluorocarbons(HCFCs),whetherornotcontaining
perfluorocarbons (PFCs) or hydrofluorocarbons(HFCs),
but
notcontaining
chlorofluorocarbons (CFCs)-- Containing carbon tetrachloride

CTSH-- Containing 1,1,1-trichloroethane (methyl
chloroform)-- Containing bromomethane (methyl bromide)or bromochloromethane

CTSH

813

CTSH

CR, P
or SM

CTSH

CR, P
or SM

CTSH

CR, P
or SM
CR, P
or SM

CTSH

CTSH

CR, P
or SM
CR, P
or SM
CR, P
or SM

3824.78

3824.79-- Containing perfluorocarbons (PFCs) orhydrofluorocarbons (HFCs), but not containing
chlorofluorocarbons(CFCs)orhydrochlorofluorocarbons (HCFCs)-- Other3824.81

Mixturesand
preparations
containingoxirane(ethyleneoxide),
polybrominatedbiphenyls (PBBs), polychlorinated biphenyls(PCBs), polychlorinated terphenyls (PCTs) ortris(2,3-dibromopropyl) phosphate:-- Containing oxirane (ethylene oxide)3824.82

CTSH

CR, P
or SM

CTSH

CR, P
or SM

CTSH

CR, P
or SM
CR, P
or SM

-Containing
polychlorinatedbiphenyls(PCBs), polychlorinated terphenyls (PCTs) or
polybrominated biphenyls (PBBs)-Containing
tris(2,3-dibromopropyl)
phosphate- Other

CTSH

CTH

CTSH or QVC 40

CR, P
or SM

Chapter 39

Residual products of the chemical or alliedindustries,
notelsewhere
specifiedorincluded; municipal waste; sewage sludge;
other wastes specified in Note 6 to this
Chapter.
Biodiesel and mixture thereof, not containingor containing less than 70% by weight ofpetroleum
oils
or
oils
obtainedfrombituminous minerals.
PLASTICS AND ARTICLES THEREOF

39.01

Polymers of ethylene, in primary forms.

CTH

39.02

Polymers of propylene or of other olefins, inprimary forms.
Polymers of styrene, in primary forms.

CTH

Polymers of vinyl chloride or of otherhalogenated olefins, in primary forms.
Polymers of vinyl acetate or of other vinyl
esters,inprimary
forms;other
vinylpolymers in primary forms.
Acrylic polymers in primary forms.

CTH

CR, P
or IS
CR, P
or IS
CR, P
or IS
CR, P
or IS
CR, P
or IS

Polyacetals, other polyethers and epoxide
resins, in primary forms; polycarbonates,
alkyd resins, polyallyl esters and otherpolyesters, in primary forms.
Polyamides in primary forms.

CTH

Amino-resins,
phenolic
resinspolyurethanes, in primary forms.
Silicones in primary forms.

CTH

3824.833824.9038.25

3826.00

39.03
39.04
39.05
39.06
39.07

39.08
39.09
3910.00
39.11

39.12
39.13

3914.00

andPetroleum resins, coumarone-indene resins,
polyterpenes,
polysulphides,
polysulphones
and other products specified in Note 3 tothis Chapter, not elsewhere specified or
included, in primary forms.
Cellulose and its chemical derivatives, notelsewhere specified or included, in primaryforms.
Natural polymers (for example, alginic acid)and modified natural polymers (for example,
hardened proteins, chemical derivatives ofnatural rubber), not elsewhere specified or
included, in primary forms.
Ion-exchangers based on polymers of headings
39.01 to 39.13, in primary forms.

814

CTSH
CTSH or QVC 40

CTH

CTH
CTH

CTH

CTH
CTH

CR, P
or SM
CR, P
or SM
CR

CR, P
or IS
CR, P
or IS
CR, P
or IS
CR, P
or IS
CR, P
or IS
CR, P
or IS

CTH

CR, P
or IS

CTH

CR, P
or IS

CTH

CR, P
or IS

39.15

Waste, parings and scrap, of plastics.

CTH

39.16

Monofilament of which any cross-sectional
dimension exceeds 1 mm, rods, sticks andprofile shapes, whether or not surface-worked
but not otherwise worked, of plastics.
Tubes, pipes and hoses, and fittings therefor(for example, joints, elbows, flanges), ofplastics.
Artificial
guts(sausagecasings)ofhardened protein or of cellulosic materials

CTSH

39.17
3917.10

CR,
CPS
IS
CR,
CPS
IS

P,
or
P,
or

CTSH

CR, P,CPS or
IS
CR,
CPS
IS
CR,
CPS
IS
CR,
CPS
IS
CR,
CPS
IS

P,
or

CR,
CPS
IS
CR,
CPS
IS
CR,
CPS
IS
CR,
CPS
IS
CR,
CPS
IS

P,
or

CR,
CPS
IS
CR,
CPS
IS
CR,
CPS
IS

P,
or

CR,
CPS
IS
CR,
CPS
IS
CR,
CPS
IS

P,
or

- Tubes, pipes and hoses, rigid:
3917.21-- Of polymers of ethylene

CTSH

3917.22-- Of polymers of propylene

CTSH

3917.23-- Of polymers of vinyl chloride

CTSH

3917.29-- Of other plastics

CTSH

P,
or
P,
or
P,
or

- Other tubes, pipes and hoses:
3917.31-- Flexible tubes, pipes and hoses, having aminimum burst pressure of 27.6 Mpa

CTSH

3917.32-Other,notreinforcedorotherwise
combinedwithothermaterials,
without
fittings-Other,notreinforcedorotherwise
combined with other materials, with fittings

CTSH

3917.39-- Other

CTSH

3917.40- Fittings

CTSH or QVC 40

39.18

3918.10Floor coverings of plastics, whether or not
self-adhesive, in rolls or in the form oftiles; wall or ceiling coverings of plastics,
as defined in Note 9 to this Chapter.
- Of polymers of vinyl chloride

CTSH

3918.90- Of other plastics

CTSH or QVC 40

39.19

CTH or QVC 40

3920.10

Self-adhesive plates, sheets, film, foil,tape, strip and other flat shapes, ofplastics, whether or not in rolls.
Other plates, sheets, film, foil and strip,of plastics, non-cellular and not reinforced,
laminated, supported or similarly combinedwith other materials.
- Of polymers of ethylene

3920.20- Of polymers of propylene

CTSH

3920.30- Of polymers of styrene

CTSH

3917.33

39.20

815

CTSH or QVC 40

CTSH

P,
or
P,
or
P,
or
P,
or

P,
or
P,
or

P,
or
P,
or

- Of polymers of vinyl chloride:
3920.43-- Containing by weight not less than 6% ofplasticisers

CTSH

3920.49-- Other

CTSH or QVC 40

CR,
CPS
IS
CR,
CPS
IS

P,
or

CR,
CPS
IS
CR,
CPS
IS

P,
or

CR,
CPS
IS
CR,
CPS
IS
CR,
CPS
IS
CR,
CPS
IS

P,
or

CR,
CPS
IS
CR,
CPS
IS
CR,
CPS
IS

P,
or

CR,
CPS
IS
CR,
CPS
IS
CR,
CPS
IS
CR,
CPS
IS
CR,
CPS
IS

P,
or

CR,
CPS
IS
CR,
CPS
IS

P,
or

P,
or

- Of acrylic polymers:
3920.51-- Of poly(methyl methacrylate)

CTSH

3920.59-- Other

CTSH

3920.61- Of polycarbonates, alkyd resins, polyallyl
esters or other polyesters:-- Of polycarbonates

CTSH

3920.62-- Of poly(ethylene terephthalate)

CTSH

3920.63-- Of unsaturated polyesters

CTSH

3920.69-- Of other polyesters

CTSH

P,
or

P,
or
P,
or
P,
or

- Of cellulose or its chemical derivatives:
3920.71-- Of regenerated cellulose

CTSH

3920.73-- Of cellulose acetate

CTSH

3920.79-- Of other cellulose derivatives

CTSH

P,
or
P,
or

- Of other plastics:
3920.91-- Of poly(vinyl butyral)

CTSH

3920.92-- Of polyamides

CTSH

3920.93-- Of amino-resins

CTSH

3920.94-- Of phenolic resins

CTSH

3920.99-- Of other plastics

CTSH

39.21

Other plates, sheets, film, foil and strip,of plastics.
- Cellular:

3921.11-- Of polymers of styrene

CTSH

3921.12-- Of polymers of vinyl chloride

CTSH

816

P,
or
P,
or
P,
or
P,
or

P,
or

3921.13-- Of polyurethanes

CTSH or QVC 40

3921.14-- Of regenerated cellulose

CTSH

3921.19-- Of other plastics

CTSH

3921.90- Other

CTSH or QVC 40

39.22

Baths,
shower-baths,
sinks,
wash-basins,bidets, lavatory pans, seats and covers,
flushing cisterns and similar sanitary ware,of plastics.
Articles for the conveyance or packing ofgoods, of plastics; stoppers, lids, caps andother closures, of plastics.
- Boxes, cases, crates and similar articles

CTH

39.23
3923.10

CR,
CPS
IS
CR,
CPS
IS
CR,
CPS
IS
CR,
CPS
IS
CR,
CPS
IS

P,
or
P,
or
P,
or
P,
or
P,
or

CTH or QVC 40

CR, P,CPS or
IS
CR,
CPS
IS
CR,
CPS
IS
CR,
CPS
IS
CR,
CPS
IS
CR,
CPS
IS
CR,
CPS
IS
CR,
CPS
IS
CR,
CPS
IS

P,
or

CR,
CPS
IS
CR,
CPS
IS
CR,
CPS
IS
CR,
CPS
IS
CR,
CPS
IS

P,
or

- Sacks and bags (including cones):3923.21-- Of polymers of ethylene

CTH

3923.29-- Of other plastics

CTH or QVC 40

3923.30

Carboys,articles3923.40- Spools, cops, bobbins and similar supports

CTH

3923.50- Stoppers, lids, caps and other closures

CTH or QVC 40

3923.90- Other

CTH or QVC 40

39.24

Tableware,
kitchenware,otherhouseholdarticles and hygienic or toilet articles, ofplastics.
Builders' ware of plastics, not elsewhere
specified or included.

CTH

39.25
39.26
3926.103926.20bottles,flasksandsimilar

Other articles of plastics and articles ofother materials of headings 39.01 to 39.14.
- Office or school supplies

CTH

CTH

CTH

Articlesofapparelandclothing
accessories (including gloves, mittens andmitts)- Fittings for furniture, coachwork or thelikeCTH or QVC 40

3926.40- Statuettes and other ornamental articles

CTH

3926.90- Other

CTH

Chapter 40

RUBBER AND ARTICLES THEREOF

40.01

Naturalrubber,balata,gutta-percha,
guayule, chicle and similar natural gums, inprimary forms or in plates, sheets or strip.

3926.30

817

CTH or QVC 40

CTSH

CR

P,
or
P,
or
P,
or
P,
or
P,
or
P,
or
P,
or

P,
or
P,
or
P,
or
P,
or

40.024002.11Synthetic rubber and factice derived fromoils, in primary forms or in plates, sheets
or strip; mixtures of any product of heading
40.01 with any product of this heading, inprimary forms or in plates, sheets or strip.
Styrene-butadiene
rubber(SBR);
carboxylated styrene-butadiene rubber (XSBR):-- Latex

CTSH

CR

4002.19-- Other

CTSH

CR

4002.20- Butadiene rubber (BR)

CTSH

CR

4002.31- Isobutene-isoprene (butyl) rubber (IIR);
halo-isobutene-isoprenerubber(CIIRorBIIR):-- Isobutene-isoprene (butyl) rubber (IIR)

CTSH

CR

4002.39-- Other

CTSH

CR- Chloroprene (chlorobutadiene) rubber (CR):4002.41-- Latex

CTSH

CR

4002.49-- Other

CTSH

CR- Acrylonitrile-butadiene rubber (NBR):
4002.51-- Latex

CTSH

CR

4002.59-- Other

CTSH

CR

4002.60- Isoprene rubber (IR)

CTSH

CR

4002.70

CTSH

CR

4002.80

Ethylene-propylene-non-conjugateddienerubber (EPDM)- Mixtures of any product of heading 40.01
with any product of this heading- Other:

CTH or QVC 40

CR4002.91-- Latex

CTH or QVC 40

CR4002.99-- Other

CTH or QVC 40

CR4003.00

Reclaimed rubber in primary forms or inplates, sheets or strip.
Waste, parings and scrap of rubber (otherthan hard rubber) and powders and granules
obtained therefrom.
Compounded rubber, unvulcanised, in primaryforms or in plates, sheets or strip.
Other forms (for example, rods, tubes andprofile shapes) and articles (for example,
discs and rings), of unvulcanised rubber.
Vulcanised rubber thread and cord.

CTH

CR

CTH

CR

CTH

CR

CTH or QVC 40

CR

CTH

CR

Plates, sheets, strip, rods and profile
shapes, of vulcanised rubber other than hardrubber.
Tubes, pipes and hoses, of vulcanised rubber
other than hard rubber, with or without their
fittings(forexample,joints,elbows,flanges).
Conveyor or transmission belts or belting, ofvulcanised rubber.
New pneumatic tyres, of rubber.

CTH or QVC 40

CR

CTH or QVC 40

CR

CTH or QVC 40

CR

CTH or QVC 40

CR

Retreaded or used pneumatic tyres of rubber;solid or cushion tyres, tyre treads and tyre
flaps, of rubber.
Inner tubes, of rubber.

CTH or QVC 40

CR

CTH or QVC 40

CR4004.00
40.05
40.06
4007.00
40.08
40.09

40.10
40.11
40.12
40.13

818

40.14

40.15

40.16
4017.00
Chapter 41
Chapter 42

Chapter 43
Chapter 44
44.01

44.02
44.03
44.04

4405.00
44.06
44.07
44.08

44.09

44.10

44.11
44.12

Hygienicorpharmaceutical
articles(including teats), of vulcanised rubber otherthan hard rubber, with or without fittings ofhard rubber.
Articles of apparel and clothing accessories(including gloves, mittens and mitts), forall purposes, of vulcanised rubber other than
hard rubber.
Other articles of vulcanised rubber otherthan hard rubber.
Hard rubber (for example, ebonite) in all
forms, including waste and scrap; articles of
hard rubber.
RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND
LEATHERARTICLES OF LEATHER; SADDLERY AND HARNESS;TRAVELGOODS,HANDBAGSANDSIMILAR
CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER
THAN SILK-WORM GUT)FURSKINS AND ARTIFICIAL FUR; MANUFACTURES
THEREOFWOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

CTH or QVC 40

CR

CTH or QVC 40

CR

CTH or QVC 40

CR

CTH

CR

Fuel wood, in logs, in billets, in twigs, infaggots or in similar forms; wood in chips orparticles; sawdust and wood waste and scrap,
whetherornotagglomeratedinlogs,
briquettes, pellets or similar forms.
Woodcharcoal(including
shell
or
nut
charcoal), whether or not agglomerated.
Wood in the rough, whether or not stripped ofbark or sapwood, or roughly squared.
Hoopwood; split poles; piles, pickets andstakesofwood,
pointed
but
not
sawn
lengthwise; wooden sticks, roughly trimmed
but not turned, bent or otherwise worked,
suitable for the manufacture of walkingsticks, umbrellas, tool handles or the like;chipwood and the like.
Wood wool; wood flour.

CTH

Railway or tramway sleepers (cross-ties) ofwood.
Wood sawn or chipped lengthwise, sliced or
peeled, whether or not planed, sanded or endjointed, of a thickness exceeding 6 mm.
Sheetsforveneering(including
thoseobtained by slicing laminated wood), forplywood or for similar laminated wood and
other
wood,
sawn
lengthwise,slicedorpeeled,whetherornotplaned,sanded,spliced or end-jointed, of a thickness notexceeding 6 mm.
Wood(including
stripsandfriezesforparquet flooring, not assembled) continuously
shaped (tongued, grooved, rebated, chamfered,V-jointed, beaded, moulded, rounded or thelike) along any of its edges, ends or faces,
whether or not planed, sanded or end-jointed.
Particle board, oriented strand board (OSB)and similar board (for example, waferboard)of wood or other ligneous materials, whether
or not agglomerated with resins or otherorganic binding substances.
Fibreboard
of
wood
or
other
ligneousmaterials, whether or not bonded with resins
or other organic substances.
Plywood,veneered
panelsandsimilarlaminated wood.

CTH

819

CC
CC

CC

CTH
CTH
CTH

CTH

CTH
CTH

CTH

CTH

CTH

4412.10

4412.314412.324412.39- Of bamboo

CTH- Other plywood, consisting solely of sheetsof wood (other than bamboo), each ply notexceeding 6 mm thickness:-- With at least one outer ply of tropicalwood specified in Subheading Note 2 to this
Chapter-- Other, with at least one outer ply of nonconiferous wood-- Other

CTH except fromheading 44.07 or
44.08
CTH except fromheading 44.07 or
44.08
CTH except fromheading 44.07 or
44.08- Other:
4412.94-- Blockboard, laminboard and battenboard

4412.99-- Other

4413.00

Densified wood, in blocks, plates, strips or
profile shapes.
Wooden frames for paintings, photographs,
mirrors or similar objects.
Packing cases, boxes, crates, drums andsimilar packings, of wood; cable-drums ofwood; pallets, box pallets and other loadboards, of wood; pallet collars of wood.
Casks, barrels, vats, tubs and other coopers'
products
andparts
thereof,ofwood,
including staves.
Tools, tool bodies, tool handles, broom orbrush bodies and handles, of wood; boot orshoe lasts and trees, of wood.
Builders' joinery and carpentry of wood,
including cellular wood panels, assembled
flooring panels, shingles and shakes.
Tableware and kitchenware, of wood.

4414.00
44.15

4416.00
4417.00
44.18
4419.00
44.20

44.21

Wood marquetry and inlaid wood; caskets andcases for jewellery or cutlery, and similar
articles, of wood; statuettes and otherornaments,ofwood;
woodenarticlesoffurniture not falling in Chapter 94.
Other articles of wood.

Chapter 45

CORK AND ARTICLES OF CORK

45.01

Natural cork, raw or simply prepared; waste
cork; crushed, granulated or ground cork.
Natural cork, debacked or roughly squared, orin rectangular (including square) blocks,
plates, sheets or strip (including sharpedged blanks for corks or stoppers).
Articles of natural cork.

4502.00

45.03
45.04
4504.104504.90
Chapter 46

Agglomerated cork (with or without a binding
substance) and articles of agglomerated cork.
- Blocks, plates, sheets and strip; tiles ofany shape; solid cylinders, including discs- Other
MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER
PLAITING MATERIALS; BASKETWARE AND WICKERWORK820

CTH except fromheading 44.07 or
44.08
CTH except fromheading 44.07 or
44.08
CTH
CTH
CTH

CTH
CTH
CTH
CTH
CTH

CTH

CTH
CTH

CTH

CTH
CTH or QVC 40

46.014601.21

Plaits and similar products of plaiting
materials, whether or not assembled into
strips;plaiting
materials,
plaitsandsimilar products of plaiting materials, boundtogether in parallel strands or woven, in
sheet form, whether or not being finishedarticles(forexample,mats,
matting,
screens).
- Mats, matting and screens of vegetablematerials:-- Of bamboo

CC4601.22-- Of rattan

CC4601.29-- OtherCC
exceptfromheading 14.01- Other:
4601.92-- Of bamboo

CC4601.93-- Of rattan

CC4601.94-- Of other vegetable materials

4601.99-- OtherCC
exceptfromheading 14.01
CC

46.02

Basketwork, wickerwork and other articles,
madedirectly
to
shape
from
plaiting
materials or made up from goods of heading
46.01; articles of loofah.
- Of vegetable materials:

4602.11-- Of bamboo

CTH4602.12-- Of rattan

CTH4602.19-- Other

4602.90- OtherCC
exceptfromheading 14.01
CTH

Chapter 47

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSICMATERIAL; RECOVERED (WASTE AND SCRAP) PAPER
OR PAPERBOARD
PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP,OF PAPER OR OF PAPERBOARD
Newsprint, in rolls or sheets.

CTH

Uncoated paper and paperboard, of a kind usedforwriting,
printingorothergraphic
purposes, and non perforated punch-cards andpunch tape paper, in rolls or rectangular(including square) sheets, of any size, otherthan paper of heading 48.01 or 48.03; handmade paper and paperboard.
Toilet or facial tissue stock, towel ornapkin stock and similar paper of a kind used
for household or sanitary purposes, cellulose
wadding and webs of cellulose fibres, whetherornotcreped,crinkled,
embossed,
perforated,surface-coloured,surfacedecorated or printed, in rolls or sheets.
Uncoated kraft paper and paperboard, in rollsor sheets, other than that of heading 48.02
or 48.03.
Other uncoated paper and paperboard, in rollsor sheets, not further worked or processedthan as specified in Note 3 to this Chapter.
Vegetable
parchment,
greaseproof
papers,tracing papers and glassine and other glazed
transparent or translucent papers, in rollsor sheets.

CTH

Chapter 48
4801.00
48.02

4803.00

48.04
48.05
48.06

821

CTH

CTH

CTH
CTH
CTH

4807.00

48.08

4808.104808.40

Composite paper and paperboard (made by
sticking flat layers of paper or paperboard
together with an adhesive), not surfacecoatedor
impregnated,
whetherornotinternally reinforced, in rolls or sheets.
Paper and paperboard, corrugated (with orwithout glued flat surface sheets), creped,
crinkled, embossed or perforated, in rolls or
sheets,
other
than
paper
of
the
kind
described in heading 48.03.
- Corrugated paper and paperboard, whether or
not perforated- Kraft paper, creped or crinkled, whether or
not embossed or perforated

CTH

CTH
CTH except fromheading 48.04, or
QVC 40CTH

4808.90- Other

48.09

Carbon paper, self-copy paper and othercopying or transfer papers (including coatedor impregnated paper for duplicator stencils
or offset plates), whether or not printed, inrolls or sheets.
Paper and paperboard, coated on one or bothsides with kaolin (China clay) or otherinorganic substances, with or without abinder, and with no other coating, whether or
not surface-coloured, surface-decorated orprinted, in rolls or rectangular (including
square) sheets, of any size.
Paper, paperboard, cellulose wadding and websof cellulose fibres, coated, impregnated,covered, surface-coloured, surface-decoratedor
printed,
in
rolls
or
rectangular(including square) sheets, of any size, otherthan goods of the kind described in heading
48.03, 48.09 or 48.10.
- Tarred, bituminised or asphalted paper andpaperboard- Gummed or adhesive paper and paperboard:

CTH

4811.41-- Self-adhesiveCTH

4811.49-- OtherCTH

4811.51- Paper and paperboard coated, impregnated or
covered with plastics (excluding adhesives):-- Bleached, weighing more than 150 g/m２

CTH

4811.59-- OtherCTH

4811.60- Paper and paperboard, coated, impregnatedor covered with wax, paraffin wax, stearin,
oil or glycerol- Other paper, paperboard, cellulose wadding
and webs of cellulose fibres
Filter blocks, slabs and plates, of paper
pulp.
Cigarette paper, whether or not cut to size
or in the form of booklets or tubes.
Wallpaper and similar wall coverings; windowtransparencies of paper.
- Wallpaper and similar wall coverings,
consisting of paper coated or covered, on the
face
side,
with
a
grained,embossed,coloured,
design-printedorotherwisedecorated layer of plastics- Other

CTH or QVC 40

48.10

48.11

4811.104811.904812.00
48.13
48.14
4814.204814.90

822

CTH

CTH

CTH
CTH
CTH

CTH

CTH or QVC 40

48.164816.20

Carbon paper, self-copy paper and othercopying or transfer papers (other than thoseof heading 48.09), duplicator stencils andoffset plates, of paper, whether or not put
up in boxes.
- Self-copy paper

4816.90- Other

48.17

Envelopes, letter cards, plain postcards andcorrespondence cards, of paper or paperboard;boxes,
pouches,
wallets
andwritingcompendiums,
of
paper
or
paperboard,containing an assortment of paper stationery.
Toilet paper and similar paper, cellulose
wadding or webs of cellulose fibres, of akind used for household or sanitary purposes,
in rolls of a width not exceeding 36 cm, or
cut
to
size
or
shape;
handkerchiefs,
cleansingtissues,
towels,tablecloths,
serviettes, bed sheets and similar household,sanitary or hospital articles, articles ofapparel and clothing accessories, of paper
pulp, paper, cellulose wadding or webs ofcellulose fibres.
Cartons, boxes, cases, bags and other packing
containers, of paper, paperboard, cellulose
wadding or webs of cellulose fibres; box
files, letter trays, and similar articles, ofpaper or paperboard of a kind used in
offices, shops or the like.
- Cartons, boxes and cases, of corrugatedpaper or paperboard- Folding cartons, boxes and cases, of noncorrugated paper or paperboard- Sacks and bags, having a base of a width of
40 cm or more
- Other sacks and bags, including cones

CTH- Other packing containers, including record
sleeves- Box files, letter trays, storage boxes andsimilar articles, of a kind used in offices,
shops or the like
Registers, account books, note books, orderbooks, receipt books, letter pads, memorandum
pads, diaries and similar articles, exercise
books, blotting-pads, binders (loose-leaf orother),
folders,
file
covers,manifoldbusiness forms, interleaved carbon sets andother articles of stationery, of paper or
paperboard;albumsforsamplesorforcollections and book covers, of paper or
paperboard.
- Registers, account books, note books, orderbooks, receipt books, letter pads, memorandum
pads, diaries and similar articles- Exercise books

CTH

CTH or QVC 40

4820.50- Binders (other than book covers), folders
and file covers- Manifold business forms and interleaved
carbon sets
- Albums for samples or for collections

4820.90- Other

CTH

48.21

Paper or paperboard labels
whether or not printed.

48.18

48.19

4819.104819.204819.30
4819.404819.504819.6048.20

4820.104820.204820.30
4820.40

of

823

all

kinds,

CTH except fromheading 48.09, or
QVC 40CTH

CTH

CTH or QVC 40
CTH
CTH
CTH or QVC 40

CTH

CTH or QVC 40
CTH

CTH
CTH

4821.10- Printed

CTH or QVC 40

4821.90- Other

CTH

48.22

Bobbins, spools, cops and similar supports ofpaper pulp, paper or paperboard (whether or
not perforated or hardened).
Other paper, paperboard, cellulose wadding
and webs of cellulose fibres, cut to size or
shape; other articles of paper pulp, paper,
paperboard, cellulose wadding or webs ofcellulose fibres.
- Filter paper and paperboard

CTH

48.23

4823.204823.40

CTH except fromsubheading
4805.40, or QVC
40
CTH or QVC 40

4823.61- Rolls, sheets and dials, printed for selfrecording apparatus- Trays, dishes, plates, cups and the like,of paper or paperboard:-- Of bamboo

4823.69-- OtherCTH

4823.70- Moulded or pressed articles of paper pulp

CTH

4823.90- Other

CTSH or QVC 40

Chapter 49

PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER
PRODUCTS
OF
THE
PRINTING
INDUSTRY;
MANUSCRIPTS, TYPESCRIPTS AND PLANS
Printedbooks,
brochures,
leafletsandsimilar printed matter, whether or not insingle sheets.
- In single sheets, whether or not folded

CTH

49.01
4901.10CTH- Other:
4901.914901.9949.02
4903.00
4904.00
49.05
4905.10-Dictionaries
andencyclopaedias,
serial instalments thereof-- OtherandNewspapers, journals and periodicals, whether
or not illustrated or containing advertisingmaterial.
Children’s picture, drawing or colouring
books.
Music, printed or in manuscript, whether or
not bound or illustrated.
Maps and hydrographic or similar charts ofall kinds including atlases, wall maps,
topographical plans and globes, printed.
- Globes

CTH
CTH or QVC 40
CTH
CTH
CTH

CTH

- Other:
4905.91-- In book form

CTH or QVC 40

4905.99-- Other

CTH

4906.00

Plans
anddrawings
forarchitectural,engineering,industrial,commercial,
topographical or similar purposes, being
originals drawn by hand; hand-written texts;
photographic
reproductionsonsensitised
paper and carbon copies of the foregoing.
Unused postage, revenue or similar stamps of
current or new issue in the country in which
they have, or will have, a recognised facevalue;
stamp-impressed
paper;
banknotes;
chequeforms;
stock,
share
or
bond
certificates and similar documents of title.

CTH

4907.00

824

CTH

49.08Transfers (decalcomanias).

CTH

4909.00

Printed or illustrated postcards; printed
cards bearing personal greetings, messages orannouncements, whether or not illustrated,with or without envelopes or trimmings.
Calendars of any kind, printed, including
calendar blocks.
Other
printedmatter,includingprintedpictures and photographs.
- Trade advertising material, commercial
catalogues and the like
- Other:

CTH

4911.91-- Pictures, designs and photographs

CTH

4911.99-- Other

CTH or QVC 40

Chapter 50

SILK

5001.00

Silk-worm cocoons suitable for reeling.

CC5002.00

Raw silk (not thrown).

CTH

5003.00

Silk waste (including cocoons unsuitable forreeling, yarn waste and garnetted stock).
Silk yarn (other than yarn spun from silkwaste) not put up for retail sale.
Yarn spun from silk waste, not put up for
retail sale.
Silk yarn and yarn spun from silk waste, put
up for retail sale; silk-worm gut.
Woven fabrics of silk or of silk waste.

CTH

4910.00
49.11
4911.105004.00
5005.00
5006.00
50.07
Chapter 51
51.01
51.02
51.03
5104.00
51.05
51.06

WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIRYARN AND WOVEN FABRIC
Wool, not carded or combed.
Fine or coarse animal hair, not carded or
combed.
Waste of wool or of fine or coarse animal
hair, including yarn waste but excluding
garnetted stock.
Garnetted stock of wool or of fine or coarse
animal hair.
Wool and fine or coarse animal hair, cardedorcombed(including
combedwool
infragments).
Yarn of carded wool, not put up for retail
sale.

51.07

Yarn of combed wool, not put up for retail
sale.

51.08

Yarn of fine animal hair (carded or combed),
not put up for retail sale.

51.09

Yarn of wool or fine animal hair, put up for
retail sale.

5110.00

Yarn of coarse animal hair or of horsehair(including gimped horsehair yarn), whether or
not put up for retail sale.
Woven fabrics of carded wool or of carded
fine animal hair.
Woven fabrics of combed wool or of combed
fine animal hair.
Woven fabrics of coarse animal hair or ofhorsehair.
COTTON

51.11
51.12
5113.00
Chapter 52

825

CTH

CTH or QVC 40

CTH
CTH except fromheading 50.06
CTH except fromheading 50.05
(1)

CC
CC
CC
CC
CC
CTH except fromheadings
51.06
through 51.10
CTH except fromheadings
51.06
through 51.10
CTH except fromheadings
51.06
through 51.10
CTH except fromheadings
51.06
through 51.10
CTH except fromheadings
51.06
through 51.10
(2)
(2)
(2)

5201.00

Cotton, not carded or combed.

52.02

Cottonwaste(including
garnetted stock).
Cotton, carded or combed.

5203.00
52.04
52.05
52.06
52.07
52.08

52.09

52.10

52.11

52.12
Chapter 53

yarn

CC
waste

and

CTH
CC

Cotton sewing, thread, whether or not put up
for retail sale.
Cotton yarn (other than sewing thread),containing 85% or more by weight of cotton,
not put up for retail sale.
Cotton yarn (other than sewing thread),containing less than 85% by weight of cotton,
not put up for retail sale.
Cotton yarn (other than sewing thread) put up
for retail sale.
Woven fabrics of cotton, containing 85% ormore by weight of cotton, weighing not morethan 200 g/m２.
Woven fabrics of cotton, containing 85% ormore by weight of cotton, weighing more than
200 g/m２.
Woven fabrics, of cotton, containing lessthan 85% by weight of cotton, mixed mainly orsolely with man-made fibres, weighing notmore than 200 g/m２.
Woven fabrics of cotton, containing less than
85% by weight of cotton, mixed mainly orsolely with man-made fibres, weighing morethan 200 g/m２.
Other woven fabrics of cotton.

(3)
(3)
(3)
(3)
(4)

(4)

(4)

(4)

(4)

5301.10OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN
AND WOVEN FABRICS OF PAPER YARN
Flax, raw or processed but not spun; flax tow
and waste (including yarn waste and garnetted
stock).
- Flax, raw or retted

CC5301.21Flax,
broken,scutched,
hackledotherwise processed, but not spun:-- Broken or scutchedCC

5301.29-- OtherCC

5301.30- Flax tow and waste

CTH

53.02

5302.10

True hemp (Cannabis sativa L.), raw orprocessed but not spun; tow and waste of true
hemp (including yarn waste and garnetted
stock).
- True hemp, raw or retted

CC5302.90- Other

CTH

53.03

Jute and other textile bast fibres (excluding
flax, true hemp and ramie), raw or processed
but not spun; tow and waste of these fibres(including yarn waste and garnetted stock).
- Jute and other textile bast fibres, raw orretted- Other

53.01

5303.105303.905305.00

or

Coconut, abaca (Manila hemp or Musa textilis
Nee), ramie and other vegetable textile
fibres, not elsewhere specified or included,
raw or processed but not spun; tow, noils andwaste of these fibres (including yarn waste
and garnetted stock).

826

CC
CTH
CTH

53.06

Flax yarn.

53.07

Yarn of jute or of other textile bast fibres
of heading 53.03.

53.08

Yarn of other vegetable textile fibres; paper
yarn.

53.09

Woven fabrics of flax.

53.10

5407.30

Woven fabrics of jute or of other textile
bast fibres of heading 53.03.
Woven fabrics of other vegetable textile
fibres; woven fabrics of paper yarn.
MAN-MADE FILAMENTS; STRIP AND THE LIKE OF
MAN-MADE TEXTILE MATERIALS
Sewing thread of man-made filaments, whether
or not put up for retail sale.
Synthetic filament yarn (other than sewing
thread),
not
put
up
for
retailsale,
including synthetic monofilament of less than
67 decitex.
Artificial filament yarn (other than sewing
thread),
not
put
up
for
retailsale,
including artificial monofilament of lessthan 67 decitex.
Synthetic monofilament of 67 decitex or more
and of which no cross-sectional dimension
exceeds 1 mm; strip and the like (forexample,artificial
straw)
ofsynthetic
textile materials of an apparent width notexceeding 5 mm.
Artificial monofilament of 67 decitex or more
and of which no cross-sectional dimension
exceeds 1 mm; strip and the like (forexample, artificial straw) of artificial
textile materials of an apparent width notexceeding 5 mm.
Man-made filament yarn (other than sewing
thread), put up for retail sale.
Woven fabrics of synthetic filament yarn,
includingwoven
fabrics
obtainedfrommaterials of heading 54.04.
- Woven fabrics obtained from high tenacity
yarn of nylon or other polyamides or ofpolyesters- Woven fabrics obtained from strip or thelike- Fabrics specified in note 9 to section XI

5407.41- Other woven fabrics, containing 85% or more
by weight of filaments of nylon or otherpolyamides:-- Unbleached or bleached(6)5407.42-- Dyed(6)5407.43-- Of yarns of different colours(6)5407.44-- Printed(6)5407.51- Other woven fabrics, containing 85% or more
by weight of textured polyester filaments:-- Unbleached or bleached(6)5311.00
Chapter 54
54.01
54.02

54.03

54.04

5405.00

5406.00
54.07
5407.105407.20827

CTH except fromheadings
53.06
through 53.08
CTH except fromheadings
53.06
through 53.08
CTH except fromheadings
53.06
through 53.08
(5)
(5)
(5)

CC
CC

CC

CC

CC

CC

(6)
(6)
(6)

5407.52-- Dyed5407.53-- Of yarns of different colours

CTH,
or
the
fabric is dyed orprinted and fully
finishedfromgreige fabric in
the Area of one
or both Parties(6)5407.54-- Printed(6)5407.61(6)5407.69- Other woven fabrics, containing 85% or more
by weight of polyester filaments:-- Containing 85% or more by weight of nontextured polyester filaments-- Other

5407.71- Other woven fabrics, containing 85% or more
by weight of synthetic filaments:-- Unbleached or bleached(6)5407.72-- Dyed(6)5407.73-- Of yarns of different colours(6)5407.74-- Printed(6)5407.81- Other woven fabrics, containing less than
85% by weight of synthetic filaments, mixed
mainly or solely with cotton:-- Unbleached or bleached(6)5407.82-- Dyed(6)5407.83-- Of yarn of different colours(6)5407.84-- Printed

(6)

(6)

- Other woven fabrics:
5407.91-- Unbleached or bleached(6)5407.92-- Dyed(6)5407.93-- Of yarns of different colours(6)5407.94-- Printed

(6)

54.08
Chapter 55

Woven fabrics of artificial filament
includingwoven
fabrics
obtainedmaterials of heading 54.05.
MAN-MADE STAPLE FIBRES

55.01

Synthetic filament tow.

5502.00

Artificial filament tow.

55.03

Synthetic staple fibres, not carded, combedor otherwise processed for spinning.

55.04

Artificial staple fibres, not carded, combedor otherwise processed for spinning.

55.05

Waste
(including
noils,
yarn
waste
garnetted stock) of man-made fibres.

and

55.06

Synthetic staple fibres, carded,
otherwise processed for spinning.

or

828

yarn
from

combed(6)

CC
exceptfromheadings
54.01
through 54.06
CC
exceptfromheadings
54.01
through 54.06
CC
exceptfromheadings
54.01
through 54.06
CC
exceptfromheadings
54.01
through 54.06
CC
exceptfromheadings
54.01
through 54.06
CC
exceptfromheadings
54.01
through 54.06

5507.00

Artificial staple fibres, carded, combed orotherwise processed for spinning.

55.08

Sewing thread of man-made staple fibres,
whether or not put up for retail sale.
Yarn (other than sewing thread) of synthetic
staple fibres, not put up for retail sale.
Yarn (other than sewing thread) of artificial
staple fibres, not put up for retail sale.
Yarn (other than sewing thread) of man-madestaple fibres, put up for retail sale.
Woven fabrics of synthetic staple fibres,
containing 85% or more by weight of synthetic
staple fibres.
Woven fabrics of synthetic staple fibres,
containing less than 85% by weight of such
fibres, mixed mainly or solely with cotton,of a weight not exceeding 170 g/m２.
Woven fabrics of synthetic staple fibres,
containing less than 85% by weight of such
fibres, mixed mainly or solely with cotton,of a weight exceeding 170 g/m２.
Other woven fabrics of synthetic staple
fibres.
Woven fabrics of artificial staple fibres.

55.09
55.10
55.11
55.12
55.13

55.14

55.15
55.16
Chapter 56

5601.21

WADDING, FELT AND NONWOVENS; SPECIAL YARNS;TWINE, CORDAGE, ROPES AND CABLES AND ARTICLESTHEREOF
Wadding of textile materials and articles
thereof; textile fibres, not exceeding 5 mm
in length (flock), textile dust and millneps.
- Wadding of textile materials and articles
thereof:-- Of cotton

5601.22-- Of man-made fibres

5601.29-- Other

5601.30- Textile flock and dust and mill neps

56.01

829

CC
exceptfromheadings
54.01
through 54.06
(7)
(7)
(7)
(7)
(8)
(8)

(8)

(8)
(8)

CC
exceptfromheadings
50.04
through50.07,
51.06
through
51.13,
52.04
through52.12,
53.06
through
53.11
or
55.08
through 55.16, orChapter 54
CCexceptfromheadings
50.04
through50.07,
51.06
through
51.13,
52.04
through52.12,
53.06
through
53.11
or
55.08
through 55.16, orChapter 54
CCCC
exceptfromheadings
50.04
through50.07,
51.06
through
51.13,
52.04
through52.12,
53.06
through
53.11
or
55.08
through 55.16, orChapter 54

56.02

Felt, whether or notcovered or laminated.

impregnated,coated,56.03

Nonwovens,
whetherornotcoated, covered or laminated.
- Of man-made filaments:

5603.11-- Weighing not more than 25 g/m２

5603.12-- Weighing more than 25 g/m ２
than 70 g/m２

but not more

5603.13-- Weighing more than 70 g/m ２
than 150 g/m２

but not more

5603.14-- Weighing more than 150 g/m２

CC
exceptfromheadings
50.04
through50.07,
51.06
through
51.13,
52.04
through52.12,
53.06
through
53.11
or
55.08
through 55.16, orChapter 54

impregnated,CC
exceptfromheadings
55.08
through 55.16
CC
exceptfromheadings
55.08
through 55.16
CC
exceptfromheadings
55.08
through 55.16
CC
exceptfromheadings
55.08
through 55.16- Other:
5603.91-- Weighing not more than 25 g/m２

5603.92-- Weighing more than 25 g/m ２
than 70 g/m２

but not more

5603.93-- Weighing more than 70 g/m ２
than 150 g/m２

but not more

5603.94-- Weighing more than 150 g/m２

56.04

Rubber thread and cord, textile covered;textile yarn, and strip and the like ofheading 54.04 or 54.05, impregnated, coated,covered or sheathed with rubber or plastics.
Metallised yarn, whether or not gimped, being
textile yarn, or strip or the like of heading
54.04 or 54.05, combined with metal in theform of thread, strip or powder or covered
with metal.
Gimped yarn, and strip and the like ofheading 54.04 or 54.05, gimped (other thanthose of heading 56.05 and gimped horsehairyarn);
chenilleyarn(includingflockchenille yarn); loop wale-yarn.
Twine, cordage, ropes and cables, whether or
not plaited or braided and whether or not
impregnated, coated, covered or sheathed withrubber or plastics.
Knotted netting of twine, cordage or rope;
made up fishing nets and other made up nets,of textile materials.

5605.00

5606.00

56.07

56.08

830

CC
exceptfromheadings
55.08
through 55.16
CC, or the fabric
is
dyed
or
printed and fully
finishedfromgreige fabric in
the Area of one
or both Parties
CC, or the fabric
is
dyed
or
printed and fully
finishedfromgreige fabric in
the Area of one
or both Parties
CC
exceptfromheadings
55.08
through 55.16
(9)

(9)

(9)

(9)

(9)

5609.00

Articles of yarn, strip or the like ofheading 54.04 or 54.05, twine, cordage, ropeorcables,notelsewhere
specifiedorincluded.
CARPETS AND OTHER TEXTILE FLOOR COVERINGS

(9)

(10)

5703.10

Carpets and other textile floor coverings,
knotted, whether or not made up.
Carpets and other textile floor coverings,
woven, not tufted or flocked, whether or notmade up, including “kelem”, “schumacks”,“karamanie” and similar hand-woven rugs.
Carpets and other textile floor coverings,
tufted, whether or not made up.
- Of wool or fine animal hair5703.20- Of nylon or other polyamides(10)5703.30- Of other man-made textile materials(10)5703.90- Of other textile materials

(10)

57.04

(10)

5802.11

Carpets and other textile floor coverings, offelt, not tufted or flocked, whether or notmade up.
Other
carpetsandothertextilefloor
coverings, whether or not made up.
SPECIALWOVEN
FABRICS;TUFTEDTEXTILEFABRICS;LACE;
TAPESTRIES;TRIMMINGS;EMBROIDERY
Woven pile fabrics and chenille fabrics,
other than fabrics of heading 58.02 or 58.06.
Terry towelling and similar woven terry
fabrics, other than narrow fabrics of heading
58.06; tufted textile fabrics, other than
products of heading 57.03.
- Terry towelling and similar woven terry
fabrics, of cotton:-- Unbleached5802.19-- Other(11)5802.20- Terry towelling and similar woven
fabrics, of other textile materials- Tufted textile fabrics

Chapter 57
57.01
57.02

57.03

5705.00
Chapter 58
58.01
58.02

5802.30

5803.00
58.04

5805.00

58.06

58.07

terry

Gauze, other than narrow fabrics of heading
58.06.
Tulles and other net fabrics, not including
woven, knitted or crocheted fabrics; lace inthe piece, in strips or in motifs, other thanfabrics of headings 60.02 to 60.06.
Hand-woven tapestries of the type Gobelins,
Flanders, Aubusson, Beauvais and the like,and needle-worked tapestries (for example,
petit point, cross stitch), whether or notmade up.
Narrow woven fabrics, other than goods ofheading 58.07; narrow fabrics consisting of
warp without weft assembled by means of anadhesive (bolducs).
Labels,badgesandsimilararticlesoftextile materials, in the piece, in strips or
cut to shape or size, not embroidered.

831

(10)

CC

(10)

(11)

(11)

(11)
CC, or the fabric
is
dyed
or
printed and fully
finishedfromgreige fabric in
the Area of one
or both Parties
(11)
(11)

(11)

(11)

(11)

58.085809.00

58.10
5811.00

Chapter 59
59.01

59.02
59.03
59.04

5905.00
59.06
5907.00
5908.00

5909.00
5910.00

59.11
5911.105911.20

Braids in the piece; ornamental trimmings in
the piece, without embroidery, other thanknitted or crocheted; tassels, pompons andsimilar articles.
Woven fabrics of metal thread and woven
fabrics of metallised yarn of heading 56.05,
of a kind used in apparel, as furnishing
fabricsorforsimilarpurposes,
notelsewhere specified or included.
Embroidery in the piece, in strips or inmotifs.
Quiltedtextileproducts
inthepiece,
composed of one or more layers of textile
materials assembled with padding by stitchingorotherwise,
other
than
embroideryofheading 58.10.
IMPREGNATED, COATED, COVERED OR LAMINATEDTEXTILE FABRICS; TEXTILE ARTICLES OF A KINDSUITABLE FOR INDUSTRIAL USE
Textile fabrics coated with gum or amylaceous
substances, of a kind used for the outer
covers of books or the like; tracing cloth;prepared painting canvas; buckram and similar
stiffened textile fabrics of a kind used for
hat foundations.

Tyre cord fabric of high tenacity yarn ofnylon or other polyamides, polyesters or
viscose rayon.
Textile fabrics impregnated, coated, coveredor laminated with plastics, other than thoseof heading 59.02.
Linoleum, whether or not cut to shape; floor
coverings consisting of a coating or covering
applied on a textile backing, whether or not
cut to shape.
Textile wall coverings.
Rubberised textile fabrics, other than thoseof heading 59.02.
Textile fabrics otherwise impregnated, coatedor covered; painted canvas being theatricalscenery, studio back-cloths or the like.
Textile wicks, woven, plaited or knitted, forlamps, stoves, lighters, candles or the like;incandescent gas mantles and tubular knitted
gas mantle fabric therefor, whether or not
impregnated.
Textilehosepiping
andsimilartextiletubing, with or without lining, armour oraccessories of other materials.
Transmission or conveyor belts or belting, of
textile material, whether or not impregnated,coated, covered or laminated with plastics,
or reinforced with metal or other material.
Textile products and articles, for technicaluses, specified in Note 7 to this Chapter.
- Textile fabrics, felt and felt-lined woven
fabrics, coated, covered or laminated withrubber, leather or other material, of a kindused for card clothing, and similar fabrics
of a kind used for other technical purposes,
including narrow fabrics made of velvet
impregnated with rubber, for covering weaving
spindles (weaving beams)- Bolting cloth, whether or not made up

832

(11)

(11)

(11)
(11)

CC
exceptfromheadings
50.07,
51.11
through
51.13,
52.08
through52.12,
53.09
through53.11,
54.07,
54.08
or
55.12
through 55.16
(12)
(10)
(10)

(10)
(10)
(10)
(10)

(10)
(12)

(10)

(10)

5911.31- Textile fabrics and felts, endless or
fitted with linking devices, of a kind usedin paper-making or similar machines (forexample, for pulp or asbestos-cement):-- Weighing less than 650 g/m２

(10)5911.32-- Weighing 650 g/m２ or more

(10)5911.40(10)5911.90- Straining cloth of a kind used in oilpresses or the like, including that of humanhair- Other

Chapter 60

KNITTED OR CROCHETED FABRICS

60.01

Pile fabrics, including “long pile” fabrics
and terry fabrics, knitted or crocheted.
- “Long pile” fabrics

6001.10CC

CC, or the fabric
is
dyed
or
printed and fully
finishedfromgreige fabric in
the Area of one
or both Parties- Looped pile fabrics:
6001.21-- Of cotton(13)6001.22-- Of man-made fibres(13)6001.29-- Of other textile materials(13)- Other:
6001.91-- Of cotton(13)6001.92-- Of man-made fibres(13)6001.99-- Of other textile materials

(13)

60.02

Knitted or crocheted fabrics of a width notexceeding 30 cm, containing by weight 5% ormore of elastomeric yarn or rubber thread,other than those of heading 60.01.
Knitted or crocheted fabrics of a width notexceeding 30 cm, other than those of heading
60.01 or 60.02.
Knitted or crocheted fabrics of a width
exceeding 30 cm, containing by weight 5% ormore of elastomeric yarn or rubber thread,other than those of heading 60.01.
Warp knit fabrics (including those made on
galloon knitting machines), other than thoseof headings 60.01 to 60.04.
- Of cotton:(13)6005.21-- Unbleached or bleached(13)6005.22-- Dyed(13)

6005.23-- Of yarns of different colours(13)6005.24-- Printed

(13)

60.03
60.04

60.05

(13)
(13)

- Of synthetic fibres:
6005.31-- Unbleached or bleachedCC, or the fabric
is
dyed
or
printed and fully
finishedfromgreige fabric in
the Area of one
or both Parties833

6005.32-- Dyed(13)

6005.33-- Of yarns of different colours(13)6005.34-- Printed(13)- Of artificial fibres:
6005.41-- Unbleached or bleached(13)6005.42-- Dyed(13)

6005.43-- Of yarns of different colours(13)6005.44-- Printed(13)6005.90- Other

(13)

60.06

Other Knitted or crocheted fabrics.

(13)

Chapter 61

ARTICLES OF APPAREL AND CLOTHING ACCESSORIES,KNITTED OR CROCHETED
Men’s or boys’ overcoats, car-coats, capes,
cloaks,anoraks(including
ski-jackets),wind-cheaters,
wind-jackets
andsimilararticles, knitted or crocheted, other thanthose of heading 61.03.
Women’sor
girls’
overcoats,
car-coats,
capes,
cloaks,anoraks(including
skijackets),wind-cheaters,
wind-jackets
andsimilar articles, knitted or crocheted, otherthan those of heading 61.04.
Men’s or boys’ suits, ensembles, jackets,blazers, trousers, bib and brace overalls,
breeches and shorts (other than swimwear),knitted or crocheted.
Women’s or girls’ suits, ensembles, jackets,blazers dresses, skirts, divided skirts,
trousers, bib and brace overalls, breeches
and shorts (other than swimwear), knitted orcrocheted.
- Suits:

61.01

61.02

61.03

61.04

(14)

(14)

(14)

6104.13-- Of synthetic fibres(14)6104.19-- Of other textile materials(14)- Ensembles:
6104.22-- Of cotton(14)6104.23-- Of synthetic fibres(14)6104.29-- Of other textile materials(14)- Jackets and blazers:6104.31-- Of wool or fine animal hair

(14)6104.32-- Of cotton(14)6104.33-- Of synthetic fibres(14)6104.39-- Of other textile materials(14)- Dresses:
6104.41-- Of wool or fine animal hair

(14)6104.42-- Of cotton

CC

6104.43-- Of synthetic fibres(14)6104.44-- Of artificial fibres

(14)

834

6104.49-- Of other textile materials(14)- Skirts and divided skirts:
6104.51-- Of wool or fine animal hair

(14)6104.52-- Of cotton(14)6104.53-- Of synthetic fibres(14)6104.59-- Of other textile materials(14)6104.61- Trousers, bib and brace overalls, breeches
and shorts:-- Of wool or fine animal hair

(14)6104.62-- Of cotton(14)6104.63-- Of synthetic fibres(14)6104.69-- Of other textile materials

(14)

61.05

Men’s or boys’ shirts, knitted or crocheted.

(14)

61.06
6106.10

Women’s or girls’ blouses, shirts and shirtblouses, knitted or crocheted.
- Of cotton

CC

6106.20- Of man-made fibres(14)6106.90- Of other textile materials

(14)

61.07

(14)

6109.10

Men’s
or
boys’
underpants,
briefs,nightshirts,
pyjamas,bathrobes,
dressinggowns
andsimilararticles,knittedorcrocheted.
Women’s or girls’ slips, petticoats, briefs,
panties,nightdresses,
pyjamas,négligés,bathrobes,
dressinggowns
andsimilararticles, knitted or crocheted.
T-shirts, singlets and other vests, knitted
or crocheted.
- Of cotton

6109.90- Of other textile materials

(14)

61.10

Jerseys, pullovers, cardigans, waistcoats andsimilar articles, knitted or crocheted.
- Of wool or fine animal hair:6110.11-- Of wool

(14)6110.12-- Of Kashmir (cashmere) goats(14)

6110.19-- Other(14)

6110.20- Of cotton

CC

6110.30- Of man-made fibres(14)6110.90- Of other textile materials

(14)

61.11

(14)

61.12

Babies' garments and clothing accessories,
knitted or crocheted.
Track suits, ski suits and swimwear, knitted
or crocheted.
- Track suits:

6112.11-- Of cotton(14)6112.12-- Of synthetic fibres(14)6112.19-- Of other textile materials(14)6112.20- Ski suits

(14)

61.08

61.09

835

(14)

CC

- Men’s or boys’ swimwear:
6112.31-- Of synthetic fibres(14)6112.39-- Of other textile materials(14)- Women’s or girls’ swimwear:
6112.41-- Of synthetic fibres

CC6112.49-- Of other textile materials(14)6113.00

Garments, made up of knitted or crocheted
fabrics of heading 59.03, 59.06 or 59.07.
Other garments, knitted or crocheted.

(14)

Panty hose, tights, stockings, socks andotherhosiery,
including
graduatedcompression hosiery (for example, stockingsfor varicose veins) and footwear without
applied soles, knitted or crocheted.
Gloves,mittens
andmitts,
knittedorcrocheted.
Other made up clothing accessories, knitted
or crocheted; knitted or crocheted parts ofgarments or of clothing accessories.
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES,NOT KNITTED OR CROCHETED
Men’s or boys’ overcoats, car-coats, capes,
cloaks,anoraks(including
ski-jackets),wind-cheaters,
wind-jackets
andsimilararticles, other than those of heading 62.03.
Women’sor
girls’
overcoats,
car-coats,
capes,
cloaks,anoraks(including
skijackets),wind-cheaters,
wind-jackets
andsimilar articles, other than those of heading
62.04.
Men’s or boys’ suits, ensembles, jackets,blazers, trousers, bib and brace overalls,
breeches and shorts (other than swimwear).
- Suits:(14)

6203.11-- Of wool or fine animal hair

(15)6203.12-- Of synthetic fibres(15)6203.19-- Of other textile materials

(15)

61.14
61.15

61.16
61.17
Chapter 62
62.01

62.02

62.03

(14)

(14)
(14)

(15)

(15)

- Ensembles:
6203.22-- Of cotton(15)6203.23-- Of synthetic fibres(15)6203.29-- Of other textile materials(15)- Jackets and blazers:6203.31-- Of wool or fine animal hair

(15)6203.32-- Of cotton(15)6203.33-- Of synthetic fibres(15)6203.39-- Of other textile materials(15)6203.41- Trousers, bib and brace overalls, breeches
and shorts:-- Of wool or fine animal hair

(15)6203.42-- Of cotton

CC6203.43-- Of synthetic fibres

(15)

836

6203.49-- Of other textile materials

(15)

62.04

Women’s or girls’ suits, ensembles, jackets,blazers, dresses, skirts, divided skirts,
trousers, bib and brace overalls, breeches
and shorts (other than swimwear).
- Suits:

6204.11-- Of wool or fine animal hair

(15)6204.12-- Of cotton(15)6204.13-- Of synthetic fibres(15)6204.19-- Of other textile materials(15)- Ensembles:
6204.21-- Of wool or fine animal hair

(15)6204.22-- Of cotton(15)6204.23-- Of synthetic fibres(15)6204.29-- Of other textile materials(15)- Jackets and blazers:
6204.31-- Of wool or fine animal hair

(15)6204.32-- Of cotton(15)6204.33-- Of synthetic fibres(15)6204.39-- Of other textile materials(15)- Dresses:
6204.41-- Of wool or fine animal hair

(15)6204.42-- Of cotton(15)6204.43-- Of synthetic fibres(15)6204.44-- Of artificial fibres(15)6204.49-- Of other textile materials

CC- Skirts and divided skirts:
6204.51-- Of wool or fine animal hair

(15)6204.52-- Of cotton(15)6204.53-- Of synthetic fibres(15)6204.59-- Of other textile materials(15)6204.61- Trousers, bib and brace overalls, breeches
and shorts:-- Of wool or fine animal hair

(15)6204.62-- Of cotton

CC6204.63-- Of synthetic fibres(15)6204.69-- Of other textile materials

(15)

62.05

Men’s or boys’ shirts.

(15)

62.06

Women’s or girls’ blouses, shirts and shirtblouses.
Men’s or boys’ singlets and other vests,
underpants,
briefs,nightshirts,
pyjamas,bathrobes,
dressinggowns
andsimilararticles.

(15)

62.07

837

(15)

62.08

Women’s or girls’ singlets and other vests,
slips,
petticoats,briefs,panties,nightdresses, pyjamas, négligés, bathrobes,
dressing gowns and similar articles.
Babies' garments and clothing accessories.

(15)

Garments, made up of fabrics of heading
56.02, 56.03, 59.03, 59.06 or 59.07.
Track suits, ski suits and swimwear; othergarments.
Brassiéres,girdles,
corsets,braces,suspenders, garters and similar articles andparts thereof, whether or not knitted orcrocheted.
Handkerchiefs.

(15)

(15)

62.15

Shawls, scarves, mufflers,
and the like.
Ties, bow ties and cravats.

6216.00

Gloves, mittens and mitts.

(15)

62.17

(15)

63.01

Other made up clothing accessories; parts ofgarments or of clothing accessories, otherthan those of heading 62.12.
OTHER MADE UP TEXTILE ARTICLES; SETS; WORN
CLOTHING AND WORN TEXTILE ARTICLES; RAGS
Blankets and travelling rugs.

6301.10- Electric blankets(16)6301.20- Blankets (other than electric blankets) andtravelling rugs, of wool or of fine animal
hair

6301.30- Blankets (other than electric blankets) andtravelling rugs, of cotton- Blankets (other than electric blankets) andtravelling rugs, of synthetic fibres

CC provided that
where
the
starting material
isfabric,thefabric is dyed orprinted and fully
finishedfromgreige fabric in
the Area of one
or both Parties
(16)

62.09
62.10
62.11
62.12

62.13
62.14

Chapter 63

6301.40

mantillas,veils- Other blankets and travelling rugs

63.02

Bed linen, table linen, toilet linen andkitchen linen.
Curtains (including drapes) and interior
blinds; curtain or bed valances.
Other furnishing articles, excluding those ofheading 94.04.
Sacks and bags, of a kind used for thepacking of goods.
Tarpaulins, awnings and sunblinds; tents;
sails for boats, sailboards or landcraft;
camping goods.
Other made up articles, including dress
patterns.
- Floor-cloths, dish-cloths, dusters andsimilar cleaning cloths

63.04
63.05
63.06
63.07
6307.10

(15)
(16)

(15)

(15)

6301.90

63.03

(15)

838

CC provided that
where
the
starting material
isfabric,thefabric is dyed orprinted and fully
finishedfromgreige fabric in
the Area of one
or both Parties
(16)
(16)
(16)
(16)
(16)
(16)

(16)

6307.20- Life-jackets and life-belts(16)6307.90- Other

6308.00

Sets consisting of woven fabric and yarn,
whether or not with accessories, for making
up into rugs, tapestries, embroidered table
cloths or serviettes, or similar textile
articles, put up in packings for retail sale.
Worn clothing and other worn articles.

CC provided that
where
the
starting material
isfabric,thefabric is dyed orprinted and fully
finishedfromgreige fabric in
the Area of one
or both Parties(16)6309.00
63.10

Chapter 64
Chapter 65
6501.00

6502.00

6504.00
6505.00

65.06
6507.00
Chapter 66
66.01
6602.00
66.03
Chapter 67
Chapter 68
6801.00(17)

Used or new rags, scrap twine, cordage, ropeand cables and worn out articles of twine,
cordage,rope
orcables,oftextilematerials.
FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH
ARTICLESHEADGEAR AND PARTS THEREOF(17)

Hat-forms, hat bodies and hoods of felt,
neither blocked to shape nor with made brims;
plateauxandmanchons(including
slitmanchons), of felt.
Hat-shapes, plaited or made by assembling
strips of any material, neither blocked toshape, nor with made brims, nor lined, nortrimmed.
Hats and other headgear, plaited or made byassembling strips of any material, whether or
not lined or trimmed.
Hats
and
other
headgear,knittedorcrocheted, or made up from lace, felt orother textile fabric, in the piece (but notin strips), whether or not lined or trimmed;
hair-nets of any material, whether or not
lined or trimmed.
Other headgear, whether or not lined ortrimmed.
Head-bands, linings, covers, hat foundations,
hatframes,peaks
andchinstraps,forheadgear.
UMBRELLAS,
SUN
UMBRELLAS,
WALKING-STICKS,
SEAT-STICKS, WHIPS, RIDING-CROPS, AND PARTS
THEREOF
Umbrellasandsunumbrellas(including
walking-stick umbrellas, garden umbrellas andsimilar umbrellas).
Walking-sticks, seat-sticks, whips, ridingcrops and the like.
Parts, trimmings and accessories of articlesof heading 66.01 or 66.02.
PREPARED FEATHERS AND DOWN AND ARTICLES MADE
OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS;
ARTICLES OF HUMAN HAIR
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS,
MICA OR SIMILAR MATERIALS
Setts, curbstones and flagstones, of naturalstone (except slate).

CC

839

CC

CC

CTH
CTH

CTH or QVC 40
CTH or QVC 40

CTH or QVC 40
CTH or QVC 40
CC or QVC 40
CTH or QVC 40

CTH

68.02CTH

6804.23

Worked monumental or building stone (except
slate) and articles thereof, other than goodsof heading 68.01; mosaic cubes and the like,of natural stone (including slate), whether
or not on a backing; artificially coloured
granules, chippings and powder, of naturalstone (including slate).
Worked slate and articles of slate or of
agglomerated slate.
Millstones, grindstones, grinding wheels andthe like, without frameworks, for grinding,
sharpening, polishing, trueing or cutting,hand sharpening or polishing stones, andparts
thereof,ofnaturalstone,
ofagglomerated natural or artificial abrasives,
or of ceramics, with or without parts ofother materials.
- Millstones and grindstones for milling,
grinding or pulping- Other millstones, grindstones, grinding
wheels and the like:-- Of agglomerated synthetic or natural
diamond-- Of other agglomerated abrasives or of
ceramics-- Of natural stone

6804.30- Hand sharpening or polishing stones

CTH

68.05

CTH

6807.10Natural or artificial, abrasive powder orgrain, on a base of textile material, of
paper, of paperboard or of other materials,
whether or not cut to shape or sewn orotherwise made up.
Slag wool, rock wool and similar mineralwools; exfoliated vermiculite, expanded clays
foamed slag and similar expanded mineralmaterials; mixtures and articles of heatinsulating,sound-insulatingorsoundabsorbing mineral materials, other than thoseof heading 68.11 or 68.12 or of Chapter 69.
Articles of asphalt or of similar material(for example, petroleum bitumen or coal tar
pitch).
- In rolls

6807.90- Other

CTH or QVC 40

6808.00

Panels, boards, tiles, blocks and similar
articles of vegetable fibre, of straw or ofshavings, chips, particles, sawdust or otherwaste, of wood, agglomerated with cement,
plaster or other mineral binders.
Articles of plaster or of compositions basedon plaster.
Articles of cement, of concrete or of
artificial stone, whether or not reinforced.
Articles of asbestos-cement, of cellulose
fibre-cement or the like.
Fabricated asbestos fibres; mixtures with abasis of asbestos or with a basis of asbestos
and magnesium carbonate; articles of such
mixtures or of asbestos (for example, thread,
woven fabric, clothing, headgear, footwear,
gaskets), whether or not reinforced, otherthan goods of heading 68.11 or 68.13.
- Of crocidolite

CTH

6803.00
68.04

6804.106804.216804.22

68.06

68.07

68.09
68.10
68.11
68.12

6812.80- Other:

840

CTH

CTH

CTH
CTH or QVC 40
CTH

CTH

CTH

CTH
CTH
CTH

CTH

6812.91
6812.92
6812.936812.99
68.13

6813.20-- Clothing, clothing accessories,
and headgear-- Paper, millboard and felt-- Compressed asbestos
sheets or rolls-- Otherfibre

footwearjointing,

CTH
CTH

in

CTH
CTSH or QVC 40

Friction material and articles thereof (forexample, sheets, rolls, strips, segments,
discs, washers, pads), not mounted, forbrakes, for clutches or the like, with abasis
ofasbestos,ofothermineralsubstances or of cellulose, whether or not
combined with textile or other materials.
- Containing asbestos

CTH- Not containing asbestos:
6813.81-- Brake linings and pads

CTH or QVC 40

6813.89-- Other

CTH or QVC 40

68.14

CTH

Chapter 69

Worked mica and articles of mica, including
agglomerated or reconstituted mica, whether
or not on a support of paper, paperboard orother materials.
Articles of stone or of other mineralsubstances (including carbon fibres, articles
of carbon fibres and articles of peat), notelsewhere specified or included.
CERAMIC PRODUCTS

Chapter 70

GLASS AND GLASSWARE

7001.00

Cullet and other waste and scrap of glass;glass in the mass.
Glass in balls (other than microspheres ofheading 70.18), rods or tubes, unworked.
Cast glass and rolled glass, in sheets or
profiles, whether or not having an absorbent,
reflecting or non-reflecting layer, but nototherwise worked.
Drawn glass and blown glass, in sheets,
whetherornothavinganabsorbent,
reflecting or non-reflecting layer, but nototherwise worked.
Float glass and surface ground or polishedglass, in sheets, whether or not having anabsorbent,
reflectingor
non-reflecting
layer, but not otherwise worked.
Glass of heading 70.03, 70.04 or 70.05, bent,edge-worked, engraved, drilled, enamelled orotherwise worked, but not framed or fittedwith other materials.
Safetyglass,
consistingof
toughened(tempered) or laminated glass.
- Toughened (tempered) safety glass:

CTH

-Of
size
and
incorporation
inspacecraft or vessels-- Other

CTH or QVC 40

68.15

70.02
70.03

70.04

70.05

7006.00

70.07

7007.117007.19shape
suitableforvehicles,aircraft,

CTH

CC or QVC 40

CTH
CTH

CTH

CTH

CTH

CTH

- Laminated safety glass:7007.217007.29

-Of
size
and
incorporation
inspacecraft or vessels-- Othershapesuitableforvehicles,aircraft,

CTH or QVC 40
CTH or QVC 40841

7008.00

Multiple-walled insulating units of glass.

CTH

70.09

Glass
mirrors,
whetherornotincluding rear-view mirrors.
- Rear-view mirrors for vehicles

CTSH

7009.10

framed,- Other:
7009.91-- Unframed

CTH

7009.92-- Framed

CTH

70.10

Carboys, bottles, flasks, jars, pots, phials,
ampoules and other containers, of glass, of akind used for the conveyance or packing ofgoods; preserving jars of glass; stoppers,
lids and other closures, of glass.
Glass envelopes (including bulbs and tubes),
open,
and
glass
parts
thereof,without
fittings, for electric lamps, cathode-ray
tubes or the like.
Glassware of a kind used for table, kitchen,
toilet, office, indoor decoration or similar
purposes (other than that of heading 70.10 or
70.18).
Signalling glassware and optical elements ofglass (other than those of heading 70.15),
not optically worked.
Clock or watch glasses and similar glasses,
glasses for non-corrective or corrective
spectacles, curved, bent, hollowed or the
like, not optically worked; hollow glass
spheresandtheirsegments,forthemanufacture of such glasses.
Paving blocks, slabs, bricks, squares, tiles
and other articles of pressed or moulded
glass, whether or not wired, of a kind used
for building or construction purposes; glass
cubes and other glass smallwares, whether or
not on a backing, for mosaic or similar
decorative purposes; leaded lights and thelike; multicellular or foam glass in blocks,
panels, plates, shells or similar forms.
Laboratory,
hygienicorpharmaceuticalglassware,whetherornotgraduatedorcalibrated.
Glass beads, imitation pearls, imitation
precious or semi-precious stones and similar
glass smallwares, and articles thereof otherthan imitation jewellery; glass eyes otherthan prosthetic articles; statuettes andother ornaments of lamp-worked glass, otherthan imitation jewellery; glass microspheres
not exceeding 1 mm in diameter.
- Glass beads, imitation pearls, imitation
precious or semi-precious stones and similar
glass smallwares- Glass microspheres not exceeding 1 mm indiameter- Other

CTH

Glass fibres (including glass wool) andarticles thereof (for example, yarn, woven
fabrics).
Other articles of glass.

CTH

70.11

70.13

7014.00
70.15

70.16

70.17
70.18

7018.107018.207018.9070.19
7020.00
Chapter 71

NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMIPRECIOUS STONES, PRECIOUS METALS, METALS CLAD
WITH PRECIOUS METAL, AND ARTICLES THEREOF;IMITATION JEWELLERY; COIN

842

CTH

CTH

CTH or QVC 40
CTH

CTH

CTH

CC
CTH
CC

CTH

71.01

CC

71.17

Pearls, natural or cultured, whether or notworked or graded but not strung, mounted or
set; pearls, natural or cultured, temporarily
strung for convenience of transport.
Diamonds, whether or not worked, but not
mounted or set.
Precious stones (other than diamonds) andsemi-precious stones, whether or not worked
or graded but not strung, mounted or set;ungradedpreciousstones(otherthan
diamonds)
andsemi-precious
stones,temporarily
strungforconvenienceoftransport.
Synthetic or reconstructed precious or semiprecious stones, whether or not worked or
graded but not strung, mounted or set;ungraded synthetic or reconstructed preciousor semi-precious stones, temporarily strungfor convenience of transport.
Dust and powder of natural or synthetic
precious or semi-precious stones.
Silver (including silver plated with gold or
platinum), unwrought or in semi-manufactured
forms, or in powder form.
Base metals clad with silver, not further
worked than semi-manufactured.
Gold (including gold plated with platinum)
unwrought or in semi-manufactured forms, orin powder form.
Base metals or silver, clad with gold, notfurther worked than semi-manufactured.
Platinum, unwrought or in semi-manufactured
forms, or in powder form.
Base metals, silver or gold, clad withplatinum, not further worked than semimanufactured.
Waste and scrap of precious metal or of
metals clad with precious metal; other waste
and
scrap
containing
preciousmetalor
precious metal compounds, of a kind usedprincipally for the recovery of precious
metal.
Articles of jewellery and parts thereof, ofprecious metal or of metal clad with precious
metal.
Articles of goldsmiths' or silversmiths'
wares and parts thereof, of precious metal orof metal clad with precious metal.
Other articles of precious metal or of metal
clad with precious metal.
Articles of natural or cultured pearls,
precious or semi-precious stones (natural,synthetic or reconstructed).
Imitation jewellery.

71.18

Coin.

CTH

Chapter 72

IRON AND STEEL

72.01

Pig iron and spiegeleisen in pigs, blocks orother primary forms.
Ferro-alloys.

CTH

Ferrous products obtained by direct reduction
of
iron
ore
and
other
spongyferrousproducts, in lumps, pellets or similar forms;
iron having a minimum purity by weight of
99.94%, in lumps, pellets or similar forms.
Ferrous waste and scrap; remelting scrap
ingots of iron or steel.

CTH

71.02
71.03

71.04

71.05
71.06
7107.00
71.08
7109.00
71.10
7111.00
71.12

71.13
71.14
71.15
71.16

72.02
72.03

72.04

843

CC or QVC 40
CC or QVC 40

CTH or QVC 40

CTH or QVC 40
CC or QVC 40
CC or QVC 40
CC or QVC 40
CC or QVC 40
CC or QVC 40
CC or QVC 40
CTH

CTH
CTH
CTH
CTH
CTH

CTH

7204.10- Waste and scrap of cast ironCC

- Waste and scrap of alloy steel:
7204.21-- Of stainless steelCC7204.29-- OtherCC

7204.30- Waste and scrap of tinned iron or steel

CC- Other waste and scrap:
7204.41CC

7204.49-- Turnings, shavings, chips, milling waste,
sawdust, filings, trimmings and stampings
whether or not in bundles-- Other

7204.50- Remelting scrap ingots

CTH

72.05

Granulesandpowders,
of
pig
iron,
spiegeleisen, iron or steel.
Iron and non-alloy steel in ingots or otherprimary forms (excluding iron of heading
72.03).
Semi-finished products of iron or non-alloysteel.

CTH

72.06
72.07
72.08
72.09

72.10

Flat-rolled products of iron or non-alloysteel, of a width of 600 mm or more, hotrolled, not clad, plated or coated.
Flat-rolled products of iron or non-alloysteel, of a width of 600 mm or more, coldrolled (cold-reduced), not clad, plated orcoated.
Flat-rolled products of iron or non-alloysteel, of a width of 600 mm or more, clad,plated or coated.
- Plated or coated with tin:CC

CTH
CTH except fromheading 72.06, or
QVC 40CTH or QVC 40
CTH except fromheading 72.08 or
72.11

7210.11-- Of a thickness of 0.5 mm or more

CTH

7210.12-- Of a thickness of less than 0.5 mm

CTH

7210.20- Plated or
terne-plate

7210.30- Electrolytically plated or coated with zinc

CTH except fromheading
72.08,
72.09 or 72.11
CTH except fromheading
72.08,
72.09 or 72.11

coated

with

lead,

including- Otherwise plated or coated with zinc:7210.41-- Corrugated7210.49-- Other

7210.50- Plated or coated with chromium oxides orwith chromium and chromium oxides

CTH except fromheading
72.08,
72.09 or 72.11
CTH except fromheading
72.08,
72.09 or 72.11
CTH except fromheading
72.08,
72.09 or 72.11- Plated or coated with aluminium:
7210.61-- Platedalloysorcoatedwithaluminium-zinc7210.69-- Other

7210.70- Painted, varnished or coated with plastics

844

CTH except fromheading
72.08,
72.09 or 72.11
CTH except fromheading
72.08,
72.09 or 72.11
CTH except fromheading
72.08,
72.09 or 72.11

7210.90- Other

72.11

Flat-rolled products of iron or non-alloysteel, of a width of less than 600 mm, notclad, plated or coated.
Flat-rolled products of iron or non-alloysteel, of a width of less than 600 mm, clad,plated or coated.

72.12

72.13
72.14

72.15

Bars and rods, hot-rolled, in irregularly
wound coils, of iron or non-alloy steel.
Other bars and rods of iron or non-alloysteel, not further worked than forged, hotrolled,
hot-drawnor
hot-extruded,butincluding those twisted after rolling.
Other bars and rods of iron or non-alloysteel.

72.16

Angles, shapes and sections of iron or nonalloy steel.

72.17

Wire of iron or non-alloy steel.

72.18

Stainless steel in ingots or other primaryforms; semi-finished products of stainlesssteel.
Flat-rolled products of stainless steel, of awidth of 600 mm or more.
Flat-rolled products of stainless steel, of awidth of less than 600 mm.

72.19
72.20
7221.00

Bars and rods, hot-rolled, inwound coils, of stainless steel.

72.22

Other bars and rods of stainless steel;angles, shapes and sections of stainlesssteel.
Wire of stainless steel.

7223.00
72.24
72.25
72.26

irregularly

Other alloy steel in ingots or other primaryforms; semi-finished products of other alloysteel.
Flat-rolled products of other alloy steel, ofa width of 600 mm or more.
Flat-rolled products of other alloy steel, ofa width of less than 600 mm.

72.27

Bars and rods, hot-rolled, in irregularly
wound coils, of other alloy steel.

72.28

72.29

Other bars and rods of other alloy steel;angles, shapes and sections, of other alloysteel; hollow drill bars and rods, of alloy
or non-alloy steel.
Wire of other alloy steel.

Chapter 73

ARTICLES OF IRON OR STEEL

73.01

Sheet piling of iron or steel, whether or not
drilled, punched or made from assembled
elements; welded angles, shapes and sections,of iron or steel.

845

CTH except fromheading
72.08,
72.09 or 72.11
CTH except fromheading 72.08 or
72.09, or QVC 40
CTH except fromheadings
72.08
through 72.11, or
QVC 40CTH or QVC 40
CTH except fromheading 72.13, or
QVC 40CTH except fromheading 72.13 or
72.14, or QVC 40
CTH except fromheadings
72.08
through 72.15, or
QVC 40CTH except fromheadings
72.13
through 72.15, or
QVC 40CTH or QVC 40
CTH or QVC 40
CTH except fromheading 72.19, or
QVC 40CTH except fromheading 72.22, or
QVC 40CTH except fromheading 72.21, or
QVC 40CTH except fromheading 72.21 or
72.22, or QVC 40
CTH or QVC 40
CTH or QVC 40
CTH except fromheading 72.25, or
QVC 40CTH except fromheading 72.28, or
QVC 40CTH except fromheading 72.27, or
QVC 40CTH except fromheading 72.27 or
72.28, or QVC 40
CTH

73.02CTH

7304.11

Railwayor
tramway
track
construction
material of iron or steel, the following;rails, check-rails and rack rails, switch
blades, crossing frogs, point rods and othercrossing pieces, sleepers (cross-ties), fishplates, chairs, chair-wedges, sole plates(base plates), rail clips, bedplates, ties
and other material specialized for jointing
or fixing rails.
Tubes, pipes and hollow profiles, of castiron.
Tubes, pipes and hollow profiles, seamless,of iron (other than cast iron) or steel.
- Line pipe of a kind used for oil or gas
pipelines:-- Of stainless steel

7304.19-- Other

CTH

7304.22- Casing, tubing and drill pipe, of a kindused in drilling for oil or gas:-- Drill pipe of stainless steel

CTH

7304.23-- Other drill pipe

CTH7304.24-- Other, of stainless steel

CTH

7304.29-- Other

CTH

7304.31- Other, of circular cross-section, of ironor non-alloy steel:-- Cold-drawn or cold-rolled (cold-reduced)

CTH

7304.39-- Other

CTH

7304.41

Other,
ofcircularcross-section,ofstainless steel:-- Cold-drawn or cold-rolled (cold-reduced)

CTH

7304.49-- Other

CTH

7304.51- Other, of circular cross-section, of otheralloy steel:-- Cold-drawn or cold-rolled (cold-reduced)

CTH or QVC 40

7304.59-- Other

CTH

7304.90- Other

CTH

73.05

Other tubes and pipes (for example, welded,
riveted or similarly closed), having circularcross-sections, the external diameter ofwhich exceeds 406.4 mm, of iron or steel.
Other tubes, pipes and hollow profiles (forexample, open seam or welded, riveted orsimilarly closed), of iron or steel.
Tube
or
pipe
fittings(forexample,couplings, elbows, sleeves), of iron or
steel.
Structures (excluding prefabricated buildingsof heading 94.06) and parts of structures(for example, bridges and bridge-sections,lock-gates, towers, lattice masts, roofs,
roofing frame-works, doors and windows andtheirframesandthresholdsfordoors,
shutters, balustrades, pillars and columns),of iron or steel; plates, rods, angles,
shapes,sections,
tubes
and
the
like,
prepared for use in structures, of iron or
steel.

CTH

7303.00
73.04

73.06
73.07
73.08

846

CTH

CTH

CTH
CC
CTH

7309.00

Reservoirs,tanks,
vats
andsimilarcontainers for any material (other thancompressed or liquefied gas), of iron or
steel, of a capacity exceeding 300 l, whether
or not lined or heat-insulated, but not
fitted with mechanical or thermal equipment.
Tanks, casks, drums, cans, boxes and similar
containers, for any material (other thancompressed or liquefied gas), of iron or
steel, of a capacity not exceeding 300 l,whether or not lined or heat-insulated, but
notfittedwithmechanicalorthermalequipment.
Containers for compressed or liquefied gas,of iron or steel.
Stranded wire, ropes, cables, plaited bands,
slings and the like, of iron or steel, notelectrically insulated.
Barbed wire of iron or steel; twisted hoop or
single flat wire, barbed or not, and loosely
twisted double wire, of a kind used for
fencing, of iron or steel.
Cloth(including
endless
bands),
grill,
netting and fencing, of iron or steel wire;
expanded metal of iron or steel.
Chain and parts thereof, of iron or steel.

CTH

Anchors, grapnels and parts thereof, of ironor steel.
Nails, tacks, drawing pins, corrugated nails,
staples (other than those of heading 83.05)
and similar articles, of iron or steel,whether or not with heads of other material,
but excluding such articles with heads ofcopper.
Screws, bolts, nuts, coach screws, screw
hooks, rivets, cotters, cotter-pins, washers(including
springwashers)andsimilararticles, of iron or steel.
Sewing needles, knitting needles, bodkins,crochethooks,
embroidery
stilettos
andsimilar articles, for use in the hand, ofiron or steel; safety pins and other pins ofiron or steel, not elsewhere specified or
included.
Springs and leaves for springs, of iron or
steel.
Stoves, ranges, grates, cookers (including
those with subsidiary boilers for central
heating),barbecues,
braziers,
gas-rings,
plate
warmersandsimilarnon-electric
domestic appliances, and parts thereof, ofiron or steel.
- Cooking appliances and plate warmers:

CTH

CTH or QVC 40

7321.12-- For gas fuel or for both gas and otherfuels-- For liquid fuel7321.19-- Other, including appliances for solid fuelCTH or QVC 40

73.10

7311.00
73.12
7313.00

73.14
73.15
7316.00
7317.00

73.18

73.19

73.20
73.21

7321.11

CTH

CTH
CTH
CTH

CTH
CTH or QVC 40

CTH

CTH

CTH

CTH

CTH or QVC 40- Other appliances:
7321.81

CTH or QVC 40

7321.82-- For gas fuel or for both gas and otherfuels-- For liquid fuel7321.89-- Other, including appliances for solid fuelCTH or QVC 40

7321.90- Parts

CTH

847

CTH or QVC 40

73.22

CTH or QVC 40

73.25

Radiators
forcentralheating,
notelectrically heated, and parts thereof, ofiron or steel; air heaters and hot air
distributors (including distributors which
can also distribute fresh or conditionedair), not electrically heated, incorporating
a motor-driven fan or blower, and parts
thereof, of iron or steel.
Table, kitchen or other household articles
and parts thereof, of iron or steel; iron or
steel wool; pot scourers and scouring or
polishing pads, gloves and the like, of ironor steel.
Sanitary ware and parts thereof, of iron or
steel.
Other cast articles of iron or steel.

73.26

Other articles of iron or steel.

CTH

Chapter 74

COPPER AND ARTICLES THEREOF

7401.00

CC or QVC 40

74.03

Copper mattes; cement copper (precipitatedcopper).
Unrefined
copper;copperanodesforelectrolytic refining.
Refined copper and copper alloys, unwrought.

7404.00

Copper waste and scrap.

CTH7405.00

Master alloys of copper.

CTH or QVC 40

74.06

Copper powders and flakes.

CTH or QVC 40

74.07

Copper bars, rods and profiles.

CTH or QVC 40

74.08

Copper wire.

74.09

Copper plates, sheets and strip, of a
thickness exceeding 0.15 mm.
Copper foil (whether or not printed or backed
with paper, paperboard, plastics or similarbacking materials) of a thickness (excluding
any backing) not exceeding 0.15 mm.
Copper tubes and pipes.

CTH except fromheading 74.07, or
QVC 40CTH or QVC 40

73.23

73.24

7402.00

74.10

74.11
74.12

CTH

CTH or QVC 40
CTH

CTH or QVC 40
CTH or QVC 40

CTH except fromheading 74.09, or
QVC 40CTH or QVC 40
CTH or QVC 40

74.19

Copper tube or pipe fittings (for example,
couplings, elbows, sleeves).
Stranded wire, cables, plaited bands and thelike, of copper, not electrically insulated.
Nails, tacks, drawing pins, staples (otherthan those of heading 83.05) and similar
articles, of copper or of iron or steel withheads of copper; screws, bolts, nuts, screw
hooks, rivets, cotters, cotter-pins, washers(including
springwashers)andsimilararticles, of copper.
Table, kitchen or other household articles
and parts thereof, of copper; pot scourers
and scouring or polishing pads, gloves andthe like, of copper; sanitary ware and parts
thereof, of copper.
Other articles of copper.

7419.10- Chain and parts thereof

CTH or QVC 40

7413.00
74.15

74.18

CTH or QVC 40
CTH or QVC 40

CTH or QVC 40- Other:
7419.917419.99-- Cast, moulded, stamped or forged, but notfurther worked-- Other848

CTH or QVC 40
CTSH or QVC 40

Chapter 75

NICKEL AND ARTICLES THEREOF

75.01

CTSH or QVC 40

75.02

Nickel mattes, nickel oxide sinters and otherintermediate products of nickel metallurgy.
Unwrought nickel.

7503.00

Nickel waste and scrap.

CTH7504.00

Nickel powders and flakes.

CTH or QVC 40

75.05

Nickel bars, rods, profiles and wire.

CTH or QVC 40

75.06

Nickel plates, sheets, strip and foil.

75.07
75.08

Nickel tubes, pipes and tube or pipe fittings(for example, couplings, elbows, sleeves).
Other articles of nickel.

CTH or a change
to
foil,
not
exceeding 0.15 mm
inthickness,
from
any
other
good of heading
75.06,
provided
that
there
has
been a reductionin thickness of
no less than 50%,
or QVC 40
CTSH or QVC 40

Chapter 76

ALUMINIUM AND ARTICLES THEREOF

76.01

Unwrought aluminium.

CTSH

7602.00

Aluminium waste and scrap.

CTH

76.03

Aluminium powders and flakes.

CTH

76.04

Aluminium bars, rods and profiles.

CTH

76.05

Aluminium wire.

76.06

Aluminium plates, sheets and strip, of a
thickness exceeding 0.2 mm.
Aluminium foil (whether or not printed orbacked with paper, paperboard, plastics orsimilar backing materials) of a thickness(excluding any backing) not exceeding 0.2 mm.
Aluminium tubes and pipes.

CTH except fromheading 76.04
CTH

76.07

76.08
7609.00
76.10

7611.00

Aluminium tube or pipe fittings (for example,
couplings, elbows, sleeves).
Aluminium structures (excluding prefabricatedbuildings of heading 94.06) and parts ofstructures (for example, bridges and bridgesections,
towers,latticemasts,
roofs,
roofing frameworks, doors and windows andtheirframesandthresholdsfordoors,
balustrades, pillars and columns); aluminium
plates, rods, profiles, tubes and the like,
prepared for use in structures.
Aluminium reservoirs, tanks, vats and similar
containers, for any material (other thancompressed or liquefied gas), of a capacity
exceeding 300 l, whether or not lined orheat-insulated,but
notfittedwithmechanical or thermal equipment.

849

CTSH or QVC 40

CTSH or QVC 40

CTH

CTH
CTH except fromheading 76.08
CTH

CTH

76.12CTH

7614.10

Aluminium casks, drums, cans, boxes andsimilarcontainers(including
rigidorcollapsible tubular containers), for any
material (other than compressed or liquefiedgas), of a capacity not exceeding 300 l,whether or not lined or heat-insulated, but
notfittedwithmechanicalorthermalequipment.
Aluminium
containersforcompressedorliquefied gas.
Stranded wire, cables, plaited bands and thelike,ofaluminium,
notelectricallyinsulated.
- With steel core7614.90- Other

76.15

Table, kitchen or other household articles
and parts thereof, of aluminium; pot scourers
and scouring or polishing pads, gloves andthe like, of aluminium; sanitary ware andparts thereof, of aluminium.
Other articles of aluminium.

CTH except fromheading 76.04 or
76.05, or QVC 40
CTH or QVC 40

7613.00
76.14

76.16

CTH

CTH or QVC 40

7616.10- Nails, tacks, staples (other than those ofheading 83.05), screws, bolts, nuts, screw
hooks, rivets, cotters, cotter-pins, washers
and similar articles- Other:

CTH or QVC 40

7616.91

CTH or QVC 40

7616.99-- Cloth, grill,
aluminium wire-- Other

Chapter 78

LEAD AND ARTICLES THEREOF

78.01

Unwrought lead.

CTH or QVC 40

7802.00

Lead waste and scrap.

CTH

78.04
7806.00

Lead plates, sheets, strip
powders and flakes.
Other articles of lead.

Chapter 79

ZINC AND ARTICLES THEREOF

79.01

Unwrought zinc.

CTH or QVC 40

7902.00

Zinc waste and scrap.

CTH

79.03

Zinc dust, powders and flakes.

CTH or QVC 40

7904.00

Zinc bars, rods, profiles and wire.

CTH or QVC 40

7905.00

Zinc plates, sheets, strip and foil.

CTH or QVC 40

7907.00

Other articles of zinc.

CTH or QVC 40

Chapter 80

TIN AND ARTICLES THEREOF

80.01

Unwrought tin.

CTH or QVC 40

8002.00

Tin waste and scrap.

CTH8003.00

Tin bars, rods, profiles and wire.

CTH or QVC 40

8007.00

Other articles of tin.

CTH or QVC 40

Chapter 81

OTHER BASE METALS; CERMETS; ARTICLES THEREOF

81.01

Tungsten (wolfram) and articles
including waste and scrap.
- Powders

8101.10

nettingandfencing,of

CTSH or QVC 40

and

850

foil;

lead

CTH or QVC 40
CTH or QVC 40

thereof,
CTSH or QVC 40

- Other:
8101.948101.96-- Unwrought tungsten, including
rods obtained simply by sintering-- Wire8101.97-- Waste and scrap

CTSH

8101.99-- Other

CTSH or QVC 40

81.02

Molybdenum and articles
waste and scrap.
- Powders

8102.10

thereof,

bars

and

CTSH or QVC 40
CTSH or QVC 40

including
CTSH or QVC 40- Other:
8102.94

CTSH or QVC 40

8102.96-- Unwrought molybdenum, including bars androds obtained simply by sintering-- Bars and rods, other than those obtained
simplybysintering,profiles,plates,sheets, strip and foil-- Wire8102.97-- Waste and scrap

CTSH

8102.99-- Other

CTSH or QVC 40

81.03

CTSH or QVC 40

8103.30

Tantalum and articles thereof, including
waste and scrap.
- Unwrought tantalum, including bars and rods
obtained simply by sintering; powders- Waste and scrap

8103.90- Other

CTSH or QVC 40

81.04

Magnesium and articles
waste and scrap.
- Unwrought magnesium:

thereof,including

8104.1199.8%

weight8104.19-- Containing
magnesium-- Other

8104.20- Waste and scrap

8104.30- Raspings, turnings andaccording to size; powders- Other

8102.95

8103.208104.90
81.05

at

least

by

of

CTSH or QVC 40
CTSH or QVC 40

CTSH

CTSH or QVC 40
CTSH or QVC 40
CTSH

granules,gradedCTSH or QVC 40
CTSH or QVC 40

CTSH or QVC 40

8105.30

Cobalt mattes and other intermediate productsof cobalt metallurgy; cobalt and articles
thereof, including waste and scrap.
Cobaltmattesandotherintermediate
products of cobalt metallurgy; unwrought
cobalt; powders- Waste and scrap

8105.90- Other

CTSH or QVC 40

8106.00

CTH or QVC 40

8107.20

Bismuth and articles thereof, including waste
and scrap.
Cadmium and articles thereof, including waste
and scrap.
- Unwrought cadmium; powders

8107.30- Waste and scrap

CTSH

8107.90- Other

CTSH or QVC 40

81.08

Titanium and articles thereof,
waste and scrap.
- Unwrought titanium; powders

8105.2081.07

8108.20851

CTSH

CTSH or QVC 40

including
CTSH or QVC 40

8108.30- Waste and scrap

CTSH

8108.90- Other

CTSH or QVC 40

81.09
8109.20

Zirconium and articles thereof,
waste and scrap.
- Unwrought zirconium; powders

8109.30- Waste and scrap

CTSH

8109.90- Other

CTSH or QVC 40

81.10
8110.10

Antimony and articles thereof,
waste and scrap.
- Unwrought antimony; powders

8110.20- Waste and scrap

CTSH

8110.90- Other

CTSH or QVC 40

8111.00

Manganese and articles thereof, including
waste and scrap.
Beryllium,
chromium,
germanium,
vanadium,gallium,
hafnium,
indium,niobium(columbium),rheniumandthallium,andarticles of these metals, including waste andscrap.
- Beryllium:

CTH or QVC 40

8112.12-- Unwrought; powders

CTSH or QVC 40

8112.13-- Waste and scrap

CTSH

8112.19-- Other

CTSH or QVC 40

81.12

including
CTSH or QVC 40

including
CTSH or QVC 40- Chromium:8112.21-- Unwrought; powders

CTSH or QVC 40

8112.22-- Waste and scrap

CTSH

8112.29-- Other

CTSH or QVC 40- Thallium:
8112.51-- Unwrought; powders

CTSH or QVC 40

8112.52-- Waste and scrap

CTSH

8112.59-- Other

CTSH or QVC 40- Other:
8112.92-- Unwrought; waste and scrap; powders

CTSH or QVC 40

8112.99-- Other

CTSH or QVC 40

8113.00

Cermets and articles thereof, including waste
and scrap.
TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS,
OF BASE METAL; PARTS THEREOF OF BASE METAL
Hand tools, the following: spades, shovels,
mattocks, picks, hoes, forks and rakes; axes,
bill
hooks
and
similarhewingtools;
secateurs and pruners of any kind; scythes,
sickles, hay knives, hedge shears, timberwedges and other tools of a kind used inagriculture, horticulture or forestry.
Hand saws; blades for saws of all kinds(including slitting, slotting or toothless
saw blades).
Files,
rasps,
pliers(including
cuttingpliers), pincers, tweezers, metal cutting
shears,pipe-cutters,
bolt
croppers,
perforating punches and similar hand tools.

CTH or QVC 40

Chapter 82
82.01

82.02
82.03

852

CC or QVC 40

CC or QVC 40
CC or QVC 40

82.04CC or QVC 40

8208.10Hand-operated
spanners
andwrenches(including torque meter wrenches but notincludingtap
wrenches);interchangeable
spanner sockets, with or without handles.
Hand tools (including glaziers' diamonds),
not elsewhere specified or included; blow
lamps; vices, clamps and the like, other thanaccessories for and parts of, machine tools;
anvils; portable forges; hand or pedaloperated grinding wheels with frameworks.
Tools of two or more of the headings 82.02 to
82.05, put up in sets for retail sale.
Interchangeable tools for hand tools, whether
or not power-operated, or for machine-tools(forexample,forpressing,
stamping,
punching,
tapping,
threading,
drilling,
boring, broaching, milling, turning or screw
driving), including dies for drawing or
extruding metal, and rock drilling or earth
boring tools.
Knives and cutting blades, for machines orfor mechanical appliances.
- For metal working

8208.20- For wood working

CC8208.30- For kitchen appliances or for machines usedby the food industry- For agricultural, horticultural or forestry
machines- OtherCC

Plates, sticks, tips and the like for tools,
unmounted, of cermets.
Hand-operated mechanical appliances, weighing
10 kg or less, used in the preparation,
conditioning or serving of food or drink.
Knives with cutting blades, serrated or not(including pruning knives), other than knivesof heading 82.08, and blades therefor.
- Sets of assorted articles

CC

82.05

8206.00
82.07

82.08

8208.408208.908209.00
8210.00
82.11
8211.10CC or QVC 40

CC or QVC 40
CTH or QVC 40

CC

CC or QVC 40
CC

CC

CC

- Other:
8211.91-- Table knives having fixed blades

CTH or QVC 40

8211.92-- Other knives having fixed blades

CTH or QVC 40

8211.93-- Knives having other than fixed blades

CTH or QVC 40

8211.94-- BladesCC

8211.95-- Handles of base metal

CC

82.12

Razors and razor blades (including razor
blade blanks in strips).
Scissors, tailors’ shears and similar shears,
and blades therefor.
Other articles of cutlery (for example, hairclippers, butchers' or kitchen cleavers,
choppers and mincing knives, paper knives);
manicure or pedicure sets and instruments(including nail files).
Spoons,forks,
ladles,skimmers,
cakeservers, fish-knives, butter-knives, sugar
tongs and similar kitchen or tableware.
MISCELLANEOUS ARTICLES OF BASE METAL

CC

8213.00
82.14

82.15
Chapter 83

853

CC or QVC 40
CCCC

83.018301.10

Padlocks and locks (key, combination orelectrically operated), of base metal; clasps
and frames with clasps, incorporating locks,of base metal; keys for any of the foregoingarticles, of base metal.
- Padlocks

CTSH or QVC 40

8301.20- Locks of a kind used for motor vehicles

CTSH or QVC 40

8301.30- Locks of a kind used for furniture

CTSH or QVC 40

8301.40- Other locks

CTSH or QVC 40

8301.50
8301.60

Claspsandincorporating locks- Parts

8301.70- Keys presented separately

CC or QVC 40

83.02

CTH or QVC 40

8305.10Base metal mountings, fittings and similar
articlessuitableforfurniture,
doors,
staircases,
windows,
blinds,coachwork,
saddlery, trunks, chests, caskets or the
like;
base
metal
hat-racks,
hat-pegs,
brackets and similar fixtures; castors withmountings of base metal; automatic door
closers of base metal.
Armoured or reinforced safes, strong-boxes
and doors and safe deposit lockers forstrong-rooms, cash or deed boxes and thelike, of base metal.
Filing cabinets, card-index cabinets, paper
trays, paper rests, pen trays, office-stamp
stands and similar office or desk equipment,of base metal, other than office furniture ofheading 94.03.
Fittings for loose-leaf binders or files,
letter clips, letter corners, paper clips,
indexing tags and similar office articles, ofbase metal; staples in strips (for example,
for offices, upholstery, packaging), of basemetal.
- Fittings for loose-leaf binders or files

8305.20- Staples in strips

CTSH or QVC 40

8305.90- Other, including parts

CTH or QVC 40

83.06

Bells, gongs and the like, non-electric, ofbase metal; statuettes and other ornaments,
of base metal; photograph, picture or similar
frames, of base metal; mirrors of base metal.
Flexible tubing of base metal, with orwithout fittings.
Clasps, frames with clasps, buckles, buckleclasps, hooks, eyes, eyelets and the like, ofbase metal, of a kind used for clothing,
footwear, awnings, handbags, travel goods orother made up articles; tubular or bifurcatedrivets, of base metal; beads and spangles, ofbase metal.
Stoppers, caps and lids (including crowncorks, screw caps and pouring stoppers),
capsules for bottles, threaded bungs, bungcovers, seals and other packing accessories,
of base metal.
Sign-plates, name-plates, address-plates andsimilar plates, numbers, letters and othersymbols, of base metal, excluding those ofheading 94.05.

CTH or QVC 40

8303.00

8304.00

83.05

83.07
83.08

83.09

8310.00

frameswithclasps,CTSH or QVC 40
CC or QVC 40854

CTH or QVC 40

CTH or QVC 40

CTSH or QVC 40

CTH or QVC 40
CTH or QVC 40

CTH or QVC 40

CTH or QVC 40

83.11

Wire, rods, tubes, plates, electrodes andsimilar products, of base metal or of metal
carbides, coated or cored with flux material,of a kind used for soldering, brazing,welding or deposition of metal or of metal
carbides; wire and rods, of agglomerated basemetal powder, used for metal spraying.
NUCLEAR REACTORS, BOILERS, MACHINERY ANDMECHANICAL APPLIANCES; PARTS THEREOF
Nuclearreactors;
fuelelements(cartridges),
non-irradiated,fornuclearreactors;machineryandapparatusforisotopic separation.
- Nuclear reactors

CTH or QVC 40

CTSH or QVC 40

8401.30

Machineryandapparatusforisotopic
separation, and parts thereof- Fuel elements (cartridges), non-irradiated8401.40- Parts of nuclear reactors

CTH or QVC 40

84.02

Steam or other vapour generating boilers(other than central heating hot water boilers
capablealso
ofproducinglowpressure
steam); super-heated water boilers.
- Steam or other vapour generating boilers:

8402.11-- Watertube boilers with a steam production
exceeding 45 t per hour

8402.12-- Watertube boilers with a steam production
not exceeding 45 t per hour

8402.198402.20-- Other vapour generating boilers, including
hybrid boilers- Super-heated water boilers

8402.90- Parts

CTH or QVC 40

84.03
8403.10Central heating boilers other than those ofheading 84.02.
- Boilers

CTSH or QVC 40

8403.90- Parts

CTH or QVC 40

84.04

Auxiliary plant for use with boilers ofheading
84.02
or
84.03
(for
example,economisers, super-heaters, soot removers,
gas recoverers); condensers for steam orother vapour power units.
- Auxiliary plant for use with boilers ofheading 84.02 or 84.03- Condensers for steam of other vapour powerunits- Parts

Chapter 84
84.01

8401.108401.208404.108404.208404.9084.05

8405.90

Producer gas or water gas generators, with orwithout
theirpurifiers;
acetylenegas
generators and similar water process gas
generators, with or without their purifiers.
- Producer gas or water gas generators, withor without their purifiers; acetylene gas
generators and similar water process gas
generators, with or without their purifiers- Parts

84.06

Steam turbines and other vapour turbines.

8406.10- Turbines for marine propulsion

8405.10855

CTSH or QVC 40

CTSH or QVC 40

CTSH except fromsubheading
8402.12, or QVC
40
CTSH except fromsubheading
8402.11, or QVC
40
CTSH or QVC 40
CTSH or QVC 40

CTSH or QVC 40
CTSH or QVC 40
CTH or QVC 40

CTSH or QVC 40

CTH or QVC 40

CTSH or QVC 40

- Other turbines:
8406.81-- Of an output exceeding 40 MW

8406.82-- Of an output not exceeding 40 MW

8406.90- Parts

84.07

Spark-ignition
reciprocatingorrotaryinternal combustion piston engines.
Compression-ignitioninternal
combustion
pistonengines(dieselorsemi-diesel
engines).
Parts suitable for use solely or principallywith the engines of heading 84.07 or 84.08.
Hydraulicturbines,
water
wheels,andregulators therefor.
- Hydraulic turbines and water wheels:

CTH or QVC 40

8410.11-- Of a power not exceeding 1,000 kW

8410.12-- Of a power exceedingexceeding 10,000 kW

8410.13-- Of a power exceeding 10,000 kW

8410.90- Parts, including regulators

CTSH except fromsubheading
8410.12or
8410.13, or QVC
40
CTSH except fromsubheading
8410.11or
8410.13, or QVC
40
CTSH except fromsubheading
8410.11or
8410.12, or QVC
40
CTH or QVC 40

84.11

Turbo-jets, turbo-propellers
turbines.
- Turbo-jets:

8411.11-- Of a thrust not exceeding 25 kN

8411.12-- Of a thrust exceeding 25 kN

84.08
84.09
84.10

1,000

and

CTSH except fromsubheading
8406.82, or QVC
40
CTSH except fromsubheading
8406.81, or QVC
40
CTH or QVC 40

kW

but

not

other

gas

CTH or QVC 40
CTH or QVC 40

CTSH except fromsubheadings
8411.12through
8411.82, or QVC
40
CTSH except fromsubheadings
8411.11or
8411.21through
8411.82, or QVC
40- Turbo-propellers:
8411.21-- Of a power not exceeding 1,100 kW

8411.22-- Of a power exceeding 1,100 kW- Other gas turbines:

856

CTSH except fromsubheadings
8411.11,8411.12or8411.22through
8411.82,
or QVC 40
CTSH except fromsubheadings
8411.11through
8411.21,8411.81or
8411.82,
or
QVC 408411.81-- Of a power not exceeding 5,000 kW

8411.82-- Of a power exceeding 5,000 kW

CTSH except fromsubheadings
8411.11through
8411.22or
8411.82, or QVC
40
CTSH except fromsubheadings
8411.11through
8411.81, or QVC
40- Parts:
8411.91-- Of turbo-jets or turbo-propellers

CTH or QVC 40

8411.99-- Other

CTH or QVC 40

84.12

Other engines and motors.

8412.10- Reaction engines other than turbo-jets

CTSH- Hydraulic power engines and motors:
8412.21-- Linear acting (cylinders)

CTSH or QVC 40

8412.29-- Other

CTSH or QVC 40- Pneumatic power engines and motors:
8412.31-- Linear acting (cylinders)

CTSH or QVC 40

8412.39-- Other

CTSH or QVC 40

8412.80- Other

CTSH or QVC 40

8412.90- Parts

CTH or QVC 40

84.13

Pumps for liquids, whether or not fitted witha measuring device; liquid elevators.
- Pumps fitted or designed to be fitted witha measuring device:-- Pumps for dispensing fuel or lubricants,of the type used in filling-stations or in
garages-- Other

8413.118413.198413.20CTSH or QVC 40
CTSH or QVC 40- Hand pumps, other than those of subheading
8413.11 or 8413.19- Fuel, lubricating or cooling medium pumps
for internal combustion piston engines- Concrete pumps

CTSH or QVC 40

CTSH or QVC 40

8413.60- Other reciprocating positive displacement
pumps- Other rotary positive displacement pumps

8413.70- Other centrifugal pumps

CTSH or QVC 40

8413.30
8413.40
8413.50CTSH or QVC 40
CTSH or QVC 40

CTSH or QVC 40- Other pumps; liquid elevators:
8413.81-- Pumps

CTSH or QVC 40

8413.82-- Liquid elevators

CTSH or QVC 40- Parts:
8413.91-- Of pumps

CTH or QVC 40

8413.92-- Of liquid elevators

CTH or QVC 40

84.14

Air or vacuum pumps, air or other gas
compressors
and
fans;
ventilatingor
recycling hoods incorporating a fan, whether
or not fitted with filters.

857

8414.10- Vacuum pumps

CTSH or QVC 40

8414.20- Hand- or foot-operated air pumps

CTSH or QVC 40

8414.30- Compressors of a kind used in refrigerating
equipment- Air compressors mounted on a wheeled
chassis for towing- Fans:CTSH or QVC 40-- Table, floor, wall, window, ceiling or
roof fans, with a self-contained electricmotor of an output not exceeding 125 W-- Other

CTSH or QVC 40

CTSH or QVC 40

8414.80- Hoods having a maximum horizontal side notexceeding 120 cm- Other

8414.90- Parts

CTH or QVC 40

84.15

Air
conditioning
machines,
comprisingamotor-driven fan and elements for changing
the temperature and humidity, including thosemachines in which the humidity cannot be
separately regulated.
- Window or wall types, self-contained or“split-system”- Of a kind used for persons, in motor
vehicles- Other:

8414.40

8414.51
8414.598414.60

8415.108415.208415.81

CTSH or QVC 40

CTSH or QVC 40

CTSH or QVC 40

CTSH or QVC 40
CTSH or QVC 40

CTSH or QVC 40

8415.82-- Incorporating a refrigerating unit and avalve for reversal of the cooling/heat cycle(reversible heat pumps)-- Other, incorporating a refrigerating unit

8415.83-- Not incorporating a refrigerating unit

CTSH or QVC 40

8415.90- Parts

CTH or QVC 40

84.16

Furnaceburnersforliquidfuel,
forpulverised solid fuel or for gas; mechanicalstokers, including their mechanical grates,
mechanicalashdischargers
andsimilarappliances.
- Furnace burners for liquid fuel

CTSH or QVC 40

8416.108416.208416.30
8416.90
84.17

Other
furnaceburners,
includingcombination burners
Mechanicalstokers,
includingtheirmechanical grates, mechanical ash dischargers
and similar appliances- Parts

CTSH or QVC 40

CTSH or QVC 40
CTSH or QVC 40
CTH or QVC 40

8417.20

Industrial or laboratory furnaces and ovens,
including incinerators, non-electric.
- Furnaces and ovens for the roasting,melting or other heat-treatment of ores,
pyrites or of metals- Bakery ovens, including biscuit ovens

8417.80- Other

CTSH or QVC 40

8417.90- Parts

CTH or QVC 40

84.18

Refrigerators,
freezers
and
otherrefrigerating or freezing equipment, electricorother;
heat
pumps
other
than
air
conditioning machines of heading 84.15.
- Combined refrigerator-freezers, fitted withseparate external doors

8417.108418.10858

CTSH or QVC 40
CTSH or QVC 40

CTSH or QVC 40

- Refrigerators, household type:8418.21-- Compression-type

CTSH or QVC 40

8418.29-- Other

CTSH or QVC 40

8418.30- Freezers of the chest type, not exceeding
800 l capacity- Freezers of the upright type, not exceeding
900 l capacity- Other furniture (chests, cabinets, display
counters,
show-cases
and
the
like)
for
storageanddisplay,
incorporating
refrigerating or freezing equipment- Other refrigerating or freezing equipment;
heat pumps:-- Heat pumps other than air conditioning
machines of heading 84.15-- Other

CTSH or QVC 40

8418.40
8418.50

8418.61
8418.69

CTSH or QVC 40
CTSH or QVC 40

CTSH or QVC 40
CTSH or QVC 40- Parts:
8418.918418.99
84.19-Furniture
designedtorefrigerating or freezing equipment-- Otherreceive

CTH or QVC 40
CTH or QVC 40

8419.11

Machinery, plant or laboratory equipment,
whether or not electrically heated (excluding
furnaces,
ovens
and
other
equipmentofheading
85.14),
forthetreatmentofmaterials by a process involving a change oftemperaturesuchasheating,cooking,roasting,
distilling,rectifying,sterilising, pasteurising, steaming, drying,evaporating,vaporising,condensingorcooling, other than machinery or plant of a
kind
used
for
domestic
purposes;
instantaneous or storage water heaters, nonelectric.
- Instantaneous or storage water heaters,
non-electric:-- Instantaneous gas water heaters

CTSH or QVC 40

8419.19-- Other

CTSH or QVC 40

8419.20- Medical, surgical or laboratory sterilisers

CTSH or QVC 40- Dryers:
8419.31-- For agricultural products

CTSH or QVC 40

8419.32-- For wood, paper pulp, paper or paperboard

CTSH or QVC 40

8419.39-- Other

CTSH or QVC 40

8419.40- Distilling or rectifying plant

CTSH or QVC 40

8419.50- Heat exchange units

CTSH or QVC 40

8419.60- Machinery for liquefying air or other gases

CTSH or QVC 40- Other machinery, plant and equipment:
8419.81

CTSH or QVC 40

8419.89-- For making hot drinks or for cooking or
heating food-- Other

8419.90- Parts

CTH or QVC 40

84.20

Calendering or other rolling machines, otherthan for metals or glass, and cylinders
therefor.
- Calendering or other rolling machines

CTSH or QVC 40

8420.10859

CTSH or QVC 40

- Parts:
8420.91-- Cylinders

CTH or QVC 40

8420.99-- Other

CTH or QVC 40

84.21

Centrifuges, including centrifugal dryers;filteringor
purifyingmachineryandapparatus, for liquids or gases.
- Centrifuges, including centrifugal dryers:

8421.11-- Cream separators

CTSH or QVC 40

8421.12-- Clothes-dryers

CTSH or QVC 40

8421.19-- Other

CTSH or QVC 40

8421.21Filteringor
purifyingmachinery
apparatus for liquids:-- For filtering or purifying water

8421.228421.238421.29

8421.318421.39

and-- For filtering or purifying beverages otherthan water-Oilorpetrol-filtersforinternal
combustion engines-- Other
Filteringor
purifyingmachineryandapparatus for gases:-- Intake air filters for internal combustion
engines-- Other

CTSH or QVC 40
CTSH or QVC 40
CTSH or QVC 40
CTSH or QVC 40

CTSH or QVC 40
CTSH or QVC 40- Parts:
8421.918421.99-- Of centrifuges,
dryers-- Otherincludingcentrifugal

CTH or QVC 40
CTH or QVC 40

84.22

Dish washing machines; machinery for cleaningordryingbottlesor
othercontainers;
machinery for filling, closing, sealing orlabelling bottles, cans, boxes, bags or othercontainers; machinery for capsuling bottles,
jars, tubes and similar containers; otherpacking or wrapping machinery (including
heat-shrink wrapping machinery); machinery
for aerating beverages.
- Dish washing machines:

8422.11-- Of the household type

CTSH or QVC 40

8422.19-- Other

CTSH or QVC 40

8422.20- Machinery for cleaning or drying bottles orother containers- Machinery for filling, closing, sealing, orlabelling bottles, cans, boxes, bags or othercontainers; machinery for capsuling bottles,
jars, tubes and similar containers; machinery
for aerating beverages
Otherpackingorwrapping
machinery(including heat-shrink wrapping machinery)- Parts

CTSH or QVC 40

8422.30

8422.40
8422.9084.23

8423.10Weighing machinery (excluding balances of asensitivity of 5 cg or better), including
weightoperated
countingorchecking
machines; weighing machine weights of all
kinds.
- Personal weighing machines, including baby
scales; household scales

860

CTSH or QVC 40

CTSH or QVC 40
CTH or QVC 40

CTSH or QVC 40

8423.20- Scales for continuous weighing of goods on
conveyors- Constant weight scales and scales fordischarging
apredeterminedweightofmaterial into a bag or container, including
hopper scales- Other weighing machinery:

CTSH or QVC 40-- Having a maximum weighing capacity notexceeding 30 kg-Havingamaximum
weighing
capacity
exceeding 30 kg but not exceeding 5,000 kg-- Other

CTSH or QVC 40

CTH or QVC 40

8424.10- Weighing machine weights of all kinds;
parts of weighing machinery
Mechanical appliances (whether or not handoperated)forprojecting,dispersingorspraying
liquidsorpowders;
fire
extinguishers, whether or not charged; sprayguns and similar appliances; steam or sandblasting machines and similar jet projecting
machines.
- Fire extinguishers, whether or not charged

8424.20- Spray guns and similar appliances

CTSH or QVC 40

8424.30- Steam or sand blasting machines and similar
jet projecting machines- Other appliances:

CTSH or QVC 40

8424.81-- Agricultural or horticultural

CTSH or QVC 40

8424.89-- Other

CTSH or QVC 40

8424.90- Parts

CTH or QVC 40

84.25

CTH or QVC 40

8432.10

Pulley tackle and hoists other than skip
hoists; winches and capstans; jacks.
Ships' derricks; cranes, including cablecranes;mobilelifting
frames,straddle
carriers and works trucks fitted with acrane.
Fork-lift trucks; other works trucks fittedwith lifting or handling equipment.
Other lifting, handling, loading or unloadingmachinery (for example, lifts, escalators,
conveyors, teleferics).
Self-propelledbulldozers,
angledozers,
graders,levellers,
scrapers,mechanicalshovels, excavators, shovel loaders, tamping
machines and road rollers.
Other moving, grading, levelling, scraping,
excavating, tamping, compacting, extracting
or boring machinery, for earth, minerals orores; pile-drivers and pile-extractors; snowploughs and snow-blowers.
Parts suitable for use solely or principallywith the machinery of headings 84.25 to84.30.
Agricultural,horticulturalorforestrymachineryforsoil
preparationor
cultivation; lawn or sports-ground rollers.
- Ploughs

8432.21- Harrows, scarifiers,and hoes:-- Disc harrows

8432.29-- Other

8423.30

8423.818423.828423.898423.90
84.24

84.26

84.27
84.28
84.29

84.30

84.31
84.32

cultivators,

CTSH or QVC 40

CTSH or QVC 40
CTSH or QVC 40

CTSH or QVC 40

CTH or QVC 40

CTH or QVC 40
CTH or QVC 40
CTH or QVC 40

CTH or QVC 40

CTH or QVC 40

CTSH or QVC 40

weeders
CTSH or QVC 40
CTSH or QVC 40

861

8432.30- Seeders, planters and transplanters

CTSH or QVC 40

8432.40CTSH or QVC 40

8432.80

Manurespreaders
distributors- Other machinery

8432.90- Parts

84.33

Harvesting or threshing machinery, including
straw or fodder balers; grass or hay mowers;
machines for cleaning, sorting or grading
eggs, fruit or other agricultural produce,other than machinery of heading 84.37.
- Mowers for lawns, parks or sports-grounds:

8433.11-- Powered, with the cutting device rotating
in a horizontal plane-- Other

CTSH or QVC 40- Other mowers, including
tractor mounting- Other haymaking machinery

CTSH or QVC 40

8433.198433.208433.30
8433.40

andfertiliser

CTSH or QVC 40
CTH or QVC 40

cutterbars

for

CTSH or QVC 40

CTSH or QVC 40
CTSH or QVC 40

8433.51- Straw or fodder balers, including pick-up
balersOther
harvestingmachinery;threshingmachinery:-- Combine harvester-threshers

8433.52-- Other threshing machinery

CTSH or QVC 40

8433.53-- Root or tuber harvesting machines

CTSH or QVC 40

8433.59-- Other

CTSH or QVC 40

8433.60

CTSH or QVC 40

8433.90- Machines for cleaning, sorting or grading
eggs, fruit or other agricultural produce- Parts

84.34

Milking machines and dairy machinery.

8434.10- Milking machines

CTSH or QVC 40

8434.20- Dairy machinery

CTSH or QVC 40

8434.90- Parts

CTH or QVC 40

84.35
8435.10

Presses, crushers and similar machinery usedin the manufacture of wine, cider, fruit
juices or similar beverages.
- Machinery

CTSH or QVC 40

8435.90- Parts

CTH or QVC 40

84.36

8436.21

Other agricultural, horticultural, forestry,
poultry-keepingorbee-keeping
machinery,
includinggermination
plant
fittedwithmechanical or thermal equipment; poultry
incubators and brooders.
- Machinery for preparing animal feeding
stuffsPoultry-keeping
machinery;poultry
incubators and brooders:-- Poultry incubators and brooders

8436.29-- Other

CTSH or QVC 40

8436.80- Other machinery

CTSH or QVC 40

8436.10CTSH or QVC 40

CTH or QVC 40

CTSH or QVC 40

CTSH or QVC 40- Parts:
8436.91-- Of poultry-keeping machinery
incubators and brooders

862

or

poultry

CTH or QVC 40

8436.99-- Other

84.37

8437.80

Machines for cleaning, sorting or grading
seed, grain or dried leguminous vegetables;
machinery used in the milling industry or for
the working of cereals or dried leguminous
vegetables, other than farm-type machinery.
- Machines for cleaning, sorting or grading
seed, grain or dried leguminous vegetables- Other machinery

8437.90- Parts

84.38

8438.30

Machinery,notspecifiedorincludedelsewhere in this Chapter, for the industrial
preparation or manufacture of food or drink,other than machinery for the extraction or
preparation of animal or fixed vegetable fatsor oils.
- Bakery machinery and machinery for the
manufacture of macaroni, spaghetti or similar
products
Machineryforthemanufactureofconfectionery, cocoa or chocolate- Machinery for sugar manufacture8438.40- Brewery machinery

CTSH or QVC 40

8438.50CTSH or QVC 40

8438.80- Machinery for the preparation of meat orpoultry- Machinery for the preparation of fruits,nuts or vegetables- Other machinery

8438.90- Parts

CTH or QVC 40

84.39

8439.20

Machineryformakingpulp
offibrouscellulosic
materialorformakingorfinishing paper or paperboard.
- Machinery for making pulp of fibrous
cellulosic material- Machinery for making paper or paperboard

8439.30- Machinery for finishing paper or paperboard

8437.108438.108438.208438.60

8439.10

CTH or QVC 40

CTSH or QVC 40
CTSH or QVC 40
CTH or QVC 40

CTSH or QVC 40
CTSH or QVC 40
CTSH or QVC 40

CTSH or QVC 40
CTSH or QVC 40

CTSH or QVC 40
CTSH or QVC 40
CTSH or QVC 40- Parts:
8439.918439.99
84.40-- Of machinery for making pulp of fibrous
cellulosic material-- Other

CTH or QVC 40
CTH or QVC 40

8440.10Book-binding machinery, including book-sewing
machines.
- Machinery

CTSH or QVC 40

8440.90- Parts

CTH or QVC 40

84.41

Other machinery for making up paper pulp,
paper
or
paperboard,
includingcutting
machines of all kinds.
- Cutting machines

CTSH or QVC 40

8441.108441.20CTSH or QVC 40

8441.80

Machinesformaking
bags,
sacks
or
envelopes- Machines for making cartons, boxes, cases,
tubes, drums or similar containers, otherthan by moulding- Machines for moulding articles in paper
pulp, paper or paperboard- Other machinery

8441.90- Parts

CTH or QVC 40

8441.30
8441.40863

CTSH or QVC 40
CTSH or QVC 40
CTSH or QVC 40

84.428442.30
8442.40

Machinery, apparatus and equipment (otherthan the machine tools of headings 84.56 to
84.65)
forpreparingor
makingplates,cylindersor
otherprinting
components;
plates,cylindersand
otherprinting
components;
plates,cylindersandlithographic stones, prepared for printing
purposes (for example, planed, grained orpolished).
- Machinery, apparatus and equipment

CTSH or QVC 40- Parts of the foregoing machinery, apparatus
or equipment
Plates,cylindersand
otherprinting
components;
plates,cylindersandlithographic stones, prepared for printing
purposes (for example, planed, grained orpolished)
Printing machinery used for printing by meansof plates, cylinders and other printing
components of heading 84.42; other printers,
copying machines and facsimile machines,
whetherornotcombined;parts
andaccessories thereof.
- Printing machinery used for printing bymeans of plates, cylinders and other printing
components of heading 84.42:-- Offset printing machinery, reel fed

CTH or QVC 40-- Offset printing machinery, sheet-fed,
office type (using sheets with one side notexceeding 22 cm and the other side notexceeding 36 cm in the unfolded state)-- Other offset printing machinery

CTSH or QVC 40

CTSH or QVC 40

8443.16-- Letterpress printing machinery, reel fed,
excluding flexographic printing-- Letterpress printing machinery, other thanreel fed, excluding flexographic printing-- Flexographic printing machinery

8443.17-- Gravure printing machinery

CTSH or QVC 40

8443.19-- Other

CTSH or QVC 40

8442.5084.43

8443.118443.128443.138443.148443.158443.318443.32
8443.39

Other
printers,
copying
machinesandfacsimile machines, whether or not combined:-- Machines which perform two or more of thefunctions of printing, copying or facsimiletransmission, capable of connecting to an
automatic data processing machine or to a
network-- Other, capable of connecting to an
automatic data processing machine or to a
network-- Other

CTSH or QVC 40

CTSH or QVC 40

CTSH or QVC 40

CTSH or QVC 40
CTSH or QVC 40

CTSH or QVC 40

CTSH or QVC 40
CTSH or QVC 40- Parts and accessories:
8443.918443.998444.00-Partsandaccessories
ofmachinery used for printing byplates,cylindersand
othercomponents of heading 84.42-- Otherprintingmeans ofprinting

Machines for extruding, drawing, texturing or
cutting man-made textile materials.

864

CTH or QVC 40

CTH or QVC 40
CTH or QVC 40

84.45

Machinesforpreparingtextilefibres;spinning, doubling or twisting machines andother machinery for producing textile yarns;
textile reeling or winding (including weftwinding) machines and machines for preparing
textile yarns for use on the machines ofheading 84.46 or 84.47.
Weaving machines (looms).

CTH or QVC 40

Knitting machines, stitch-bonding machines
and machines for making gimped yarn, tulle,lace, embroidery, trimmings, braid or net andmachines for tufting.
Auxiliary machinery for use with machines ofheading 84.44, 84.45, 84.46 or 84.47 (forexample, dobbies, Jacquards, automatic stop
motions, shuttle changing mechanisms); parts
and accessories suitable for use solely or
principally with the machines of this heading
or of heading 84.44, 84.45, 84.46 or 84.47(for example, spindles and spindle flyers,
card clothing, combs, extruding nipples,
shuttles, healds and heald-frames, hosieryneedles).
- Auxiliary machinery for machines of heading
84.44, 84.45, 84.46 or 84.47:-- Dobbies and jacquards; card reducing,copying, punching or assembling machines for
use therewith-- Other

CTH or QVC 40- Parts and accessories of machines ofheading 84.44 or of their auxiliary machinery- Parts and accessories of machines ofheading
84.45
or
of
their
auxiliary
machinery:-- Card clothing

CTH or QVC 40

CTH or QVC 40

8448.39-- Of machines for preparing textile fibres,other than card clothing-- Spindles, spindle flyers, spinning rings
and ring travellers-- Other

8448.42- Parts and accessories of weaving machines(looms) or of their auxiliary machinery:-- Reeds for looms, healds and heald-frames

CTH or QVC 40

8448.49-- Other

CTH or QVC 40

84.46
84.47

84.48

8448.118448.198448.208448.318448.32
8448.33

8448.518448.598449.00

84.50

8450.118450.128450.19- Parts and accessories of machines ofheading
84.47
or
of
their
auxiliary
machinery:-- Sinkers, needles and other articles usedin forming stitches-- Other

CTH or QVC 40

CTSH or QVC 40
CTSH or QVC 40

CTH or QVC 40

CTH or QVC 40
CTH or QVC 40

CTH or QVC 40
CTH or QVC 40

Machinery for the manufacture or finishing offelt or nonwovens in the piece or in shapes,
including machinery for making felt hats;blocks for making hats.
Household or laundry-type washing machines,
including machines which both wash and dry.
- Machines, each of a dry linen capacity notexceeding 10 kg:-- Fully-automatic machines

CTH or QVC 40-- Other machines, with built-in centrifugal
drier-- Other

CTSH or QVC 40

865

CTSH or QVC 40

CTSH or QVC 40

8450.20
8450.9084.51

8451.10- Machines, eachexceeding 10 kg- Parts

of

a

dry

linen

capacity

CTSH or QVC 40
CTH or QVC 40

Machinery (other than machines of heading
84.50)
forwashing,
cleaning,
wringing,
drying, ironing, pressing (including fusingpresses),bleaching,dyeing,dressing,
finishing, coating or impregnating textile
yarns, fabrics or made up textile articles
and machines for applying the paste to thebase fabric or other support used in the
manufactureoffloor
coverings
suchaslinoleum; machines for reeling, unreeling,folding, cutting or pinking textile fabrics.
- Dry-cleaning machines

CTSH or QVC 40- Drying machines:
8451.21-- Each of a dry linen capacity not exceeding
10 kg-- Other

CTSH or QVC 40- Ironing machines and presses (including
fusing presses)- Washing, bleaching or dyeing machines

CTSH or QVC 40

CTSH or QVC 40

8451.80- Machines for reeling, unreeling, folding,cutting or pinking textile fabrics- Other machinery

8451.90- Parts

CTH or QVC 40

84.52

Sewingmachines,
other
than
book-sewing
machines of heading 84.40; furniture, bases
and covers specially designed for sewing
machines; sewing machine needles.
- Sewing machines of the household type

CTSH or QVC 40

8451.29
8451.30
8451.40
8451.508452.10CTSH or QVC 40

CTSH or QVC 40

CTSH or QVC 40- Other sewing machines:
8452.21-- Automatic units

CTSH or QVC 40

8452.29-- Other

CTSH or QVC 40

8452.30- Sewing machine needles

CTH or QVC 40

8452.90

CTH or QVC 40

8453.20- Furniture, bases and covers for sewing
machines and parts thereof; other parts ofsewing machines
Machinery for preparing, tanning or working
hides, skins or leather or for making or
repairing footwear or other articles ofhides, skins or leather, other than sewing
machines.
- Machinery for preparing, tanning or working
hides, skins or leather- Machinery for making or repairing footwear

8453.80- Other machinery

CTSH or QVC 40

8453.90- Parts

CTH or QVC 40

84.54
8454.10

Converters, ladles, ingot moulds and castingmachines, of a kind used in metallurgy or in
metal foundries.
- Converters

CTSH or QVC 40

8454.20- Ingot moulds and ladles

CTSH or QVC 40

8454.30- Casting machines

CTSH or QVC 40

8454.90- Parts

CTH or QVC 40

84.53

8453.10866

CTSH or QVC 40
CTSH or QVC 40

84.55

Metal-rolling mills and rolls therefor.

8455.10- Tube mills

CTSH or QVC 40- Other rolling mills:
8455.21-- Hot or combination hot and cold

CTSH or QVC 40

8455.22-- Cold

CTSH or QVC 40

8455.30- Rolls for rolling mills

CTSH or QVC 40

8455.90- Other parts

CTH or QVC 40

84.56

Machine-tools for working any material byremoval of material, by laser or other lightorphotonbeam,
ultrasonic,
electrodischarge, electro-chemical, electron beam,ionic-beam or plasma arc processes; water-jet
cutting machines.
Machining centres, unit construction machines(single station) and multi-station transfer
machines, for working metal.
Lathes(including
turning
centres)forremoving metal.
Machine-tools (including way-type unit headmachines) for drilling, boring, milling,
threading or tapping by removing metal, otherthan lathes (including turning centres) of
heading 84.58.
Machine-tools
fordeburring,
sharpening,
grinding,
honing,lapping,polishingorotherwise finishing metal or cermets by meansof grinding stones, abrasives or polishingproducts, other than gear cutting, gear
grindingorgear
finishingmachinesofheading 84.61.
Machine-tools for planing, shaping, slotting,broaching, gear cutting, gear grinding orgear finishing, sawing, cutting-off and othermachine-tools working by removing metal orcermets, not elsewhere specified or included.
Machine-tools (including presses) for working
metal by forging, hammering or die-stamping;machine-tools (including presses) for working
metal by bending, folding, straightening,
flattening, shearing, punching or notching;presses for working metal or metal carbides,
not specified above.
Other machine-tools for working metal orcermets, without removing material.
Machine-tools for working stone, ceramics,
concrete, asbestos-cement or like mineralmaterials or for cold working glass.
Machine-tools(including
machinesfornailing,
stapling,glueingorotherwiseassembling) for working wood, cork, bone,
hard rubber, hard plastics or similar hardmaterials.
Parts and accessories suitable for use solely
or principally with the machines of headings
84.56 to 84.65, including work or tool
holders,
self-opening
dieheads,
dividing
heads and other special attachments formachine-tools; tool holders for any type oftool for working in the hand.
Tools for working in the hand, pneumatic,
hydraulic or with self-contained electric or
non-electric motor.
- Pneumatic:

CTH or QVC 40

84.57
84.58
84.59

84.60

84.61

84.62

84.63
84.64
84.65

84.66

84.67

867

CTH or QVC 40
CTH or QVC 40
CTH or QVC 40

CTH or QVC 40

CTH or QVC 40

CTH or QVC 40

CTH or QVC 40
CTH or QVC 40
CTH or QVC 40

CTH or QVC 40

8467.11
8467.19-- Rotary typepercussion)-- Other(including

combinedrotary-CTSH or QVC 40
CTSH or QVC 40- With self-contained electric motor:
8467.21-- Drills of all kinds

CTSH or QVC 40

8467.22-- Saws

CTSH or QVC 40

8467.29-- Other

CTSH or QVC 40- Other tools:
8467.81-- Chain saws

CTSH or QVC 40

8467.89-- Other

CTSH or QVC 40- Parts:
8467.91-- Of chain saws

CTH or QVC 40

8467.92-- Of pneumatic tools

CTH or QVC 40

8467.99-- Other

CTH or QVC 40

84.68

8468.10

Machineryandapparatusforsoldering,brazing or welding, whether or not capable ofcutting, other than those of heading 85.15;
gas-operated surface tempering machines andappliances.
- Hand-held blow pipes

CTSH or QVC 40

8468.20- Other gas-operated machinery and apparatus

CTSH or QVC 40

8468.80- Other machinery and apparatus

CTSH or QVC 40

8468.90- Parts

CTH or QVC 40

8469.00

Typewriters other than printers of heading
84.43; word-processing machines.
Calculating machines and pocket-size data
recording,reproducing
anddisplaying
machines
with
calculating
function;
accounting
machines,
postage-franking
machines, ticket-issuing machines and similar
machines, incorporating a calculating device;
cash registers.
Automatic data processing machines and units
thereof;magnetic
oropticalreaders,machines for transcribing data onto data
media
in
coded
form
and
machinesforprocessing such data, not elsewhere specified
or included.
Other
officemachines(forexample,hectograph or stencil duplicating machines,
addressing
machines,
automaticbanknote
dispensers,
coin-sorting
machines,
coincountingorwrapping
machines,
pencilsharpening machines, perforating or staplingmachines).
Parts and accessories (other than covers,
carrying cases and the like) suitable for use
solelyor
principallywithmachinesofheadings 84.69 to 84.72.

CTH or QVC 40

84.70

84.71

84.72

84.73

868

CTH or QVC 40

CTH or QVC 40

CTH or QVC 40

CTH or QVC 40

84.748474.108474.20

Machinery for sorting, screening, separating,washing,crushing,
grinding,
mixingorkneading earth, stone, ores or other mineralsubstances, in solid (including powder or
paste) form; machinery for agglomerating,shaping or moulding solid mineral fuels,
ceramic paste, unhardened cements, plastering
materials or other mineral products in powder
or paste form; machines for forming foundry
moulds of sand.
- Sorting, screening, separating or washingmachines- Crushing or grinding machines

CTSH or QVC 40
CTSH or QVC 40- Mixing or kneading machines:
8474.31-- Concrete or mortar mixers

8474.32
8474.39-- Machineswith bitumen-- Other

8474.80- Other machinery

CTSH or QVC 40

8474.90- Parts

CTH or QVC 40

84.75

8475.29

Machinesforassembling
electricorelectronic
lamps,
tubes
orvalvesor
flashbulbs, in glass envelopes; machines for
manufacturingorhotworkingglass
orglassware.
Machinesforassembling
electricorelectronic
lamps,
tubes
orvalvesor
flashbulbs, in glass envelopes- Machines for manufacturing or hot working
glass or glassware:-- Machines for making optical fibres andpreforms thereof-- Other

8475.90- Parts

84.76

Automatic
goods-vending
machines(forexample, postage stamp, cigarette, food orbeverage machines), including money-changing
machines.
- Automatic beverage-vending machines:

8476.21-- Incorporating
devices

8476.29-- Other

8475.108475.21formixingCTSH or QVC 40

mineralsubstances

CTSH or QVC 40
CTSH or QVC 40

CTSH or QVC 40

CTSH or QVC 40
CTSH or QVC 40
CTH or QVC 40

heatingor

refrigerating

CTSH except fromsubheadings
8476.29
through
8476.89, or QVC
40
CTSH except fromsubheading
8476.21,8476.81or
8476.89,
or
QVC 40heatingor

refrigerating

CTSH except fromsubheading
8476.21,8476.29or
8476.89,
or
QVC 40CTSH except fromsubheadings
8476.21through
8476.81, or QVC
40
CTH or QVC 40- Other machines:
8476.81-- Incorporating
devices

8476.89-- Other

8476.90- Parts869

84.778477.10

Machinery for working rubber or plastics orfor the manufacture of products from thesematerials,
notspecifiedorincludedelsewhere in this Chapter.
- Injection-moulding machines

CTSH or QVC 40

8477.20- Extruders

CTSH or QVC 40

8477.30- Blow moulding machines

CTSH or QVC 40

8477.40CTSH or QVC 40

8477.59

Vacuummoulding
machinesandotherthermoforming machines- Other machinery for moulding or otherwise
forming:-- For moulding or retreading pneumatic tyres
or for moulding or otherwise forming innertubes-- Other

8477.80- Other machinery

CTSH or QVC 40

8477.90- Parts

CTH or QVC 40

84.78
8478.10

Machinery for preparing or making up tobacco,
not specified or included elsewhere in this
Chapter.
- Machinery

CTSH or QVC 40

8478.90- Parts

CTH or QVC 40

84.79

Machines and mechanical appliances having
individualfunctions,notspecifiedorincluded elsewhere in this Chapter.
- Machinery for public works, building or the
like- Machinery for the extraction or preparationof animal or fixed vegetable fats or oils
- Presses for the manufacture of particle
board or fibre building board of wood orother ligneous materials and other machinery
for treating wood or cork
- Rope or cable-making machines

8477.518479.108479.208479.30

8479.40
8479.50
8479.60- Industrial robots, not elsewhere specified
or included- Evaporative air coolers

CTSH or QVC 40
CTSH or QVC 40

CTSH or QVC 40
CTSH or QVC 40
CTSH or QVC 40

CTSH or QVC 40
CTSH or QVC 40
CTSH or QVC 40- Passenger boarding bridges:
8479.71-- Of a kind used in airports

CTSH or QVC 40

8479.79-- Other

CTSH or QVC 40- Other machines and mechanical appliances:
8479.81

CTSH or QVC 40

8479.89-- For treating metal, including electric
wire coil-winders-- Mixing, kneading, crushing, grinding,screening, sifting, homogenising, emulsifying
or stirring machines-- Other

8479.90- Parts

CTH or QVC 40

84.80

Moulding boxes for metal foundry; mouldbases; moulding patterns; moulds for metal(other than ingot moulds), metal carbides,
glass, mineral materials, rubber or plastics.
Taps, cocks, valves and similar appliances
for pipes, boiler shells, tanks, vats or the
like, including pressure-reducing valves andthermostatically controlled valves.

CTH or QVC 40

8479.82

84.81

870

CTSH or QVC 40
CTSH or QVC 40

CTH or QVC 40

84.82

Ball or roller bearings.

84.83

Transmission shafts (including cam shafts andcrank shafts) and cranks; bearing housingsand plain shaft bearings; gears and gearing;ball or roller screws; gear boxes and otherspeed changers, including torque converters;
flywheelsandpulleys,includingpulleyblocks;clutches
andshaft
couplings(including universal joints).
- Transmission shafts (including cam shafts
and crank shafts) and cranks- Bearing housings, incorporating ball orroller bearings

8483.108483.208483.30
8483.40

8483.50
8483.60
8483.90
84.84

84.86

84.87

8487.108487.90
Chapter 85

85.01
85.02
8503.00
85.04

CTH or QVC 40- Bearing housings, not incorporating ball orroller bearings; plain shaft bearings- Gears and gearing, other than toothed
wheels,chain
sprockets
andothertransmission elements presented separately;ball or roller screws; gear boxes and otherspeed changers, including torque converters- Flywheels and pulleys, including pulley
blocks- Clutches and shaft couplings (including
universal joints)- Toothed wheels, chain sprockets and othertransmission elements presented separately;parts
Gaskets and similar joints of metal sheetingcombined with other material or of two or
more layers of metal; sets or assortments ofgaskets and similar joints, dissimilar incomposition, put up in pouches, envelopes orsimilar packings; mechanical seals.
Machines and apparatus of a kind used solelyorprincipallyforthemanufactureofsemiconductor boules or wafers, semiconductor
devices, electronic integrated circuits or
flat panel displays; machines and apparatus
specified in Note 9 (C) to this Chapter;parts and accessories.
Machinery parts, not containing electricalconnectors, insulators, coils, contacts orother electrical features, not specified or
included elsewhere in this Chapter.
- Ships' or boats' propellers and blades
therefor- Other
ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS
THEREOF; SOUND RECORDERS AND REPRODUCERS,TELEVISION IMAGE AND SOUND RECORDERS AND
REPRODUCERS, AND PARTS AND ACCESSORIES OF
SUCH ARTICLESElectric motors and generators (excluding
generating sets).
Electric
generatingsets
androtaryconverters.
Parts suitable for use solely or principallywith the machines of heading 85.01 or 85.02.
Electrical transformers, static converters(for example, rectifiers) and inductors.

871

CTSH or QVC 40
CTSH except fromsubheadings
8482.10through
8482.80, or QVC
40
CTH or QVC 40
CTH or QVC 40

CTH or QVC 40
CTSH or QVC 40
CTH or QVC 40
CTSH or QVC 40

CTSH or QVC 40

CTSH or QVC 40
CTH or QVC 40

CTH or QVC 40
CTH or QVC 40
CTH or QVC 40
CTH or QVC 40

85.058505.11

Electro-magnets;
permanent
magnets
andarticles intended to become permanent magnets
after
magnetisation;
electromagneticorpermanent magnet chucks, clamps and similar
holding devices; electro-magnetic couplings,
clutches and brakes; electro-magnetic liftingheads.
- Permanent magnets and articles intended to
become permanent magnets after magnetisation:-- Of metal

CTSH or QVC 40

8505.19-- Other

CTSH or QVC 40

8505.208505.90- Electro-magnetic couplings,
brakes- Other, including parts

85.06

Primary cells and primary batteries.

8506.10- Manganese dioxide

CTSH or QVC 40

8506.30- Mercuric oxide

CTSH or QVC 40

8506.40- Silver oxide

CTSH or QVC 40

8506.50- Lithium

CTSH or QVC 40

8506.60- Air-Zinc

CTSH or QVC 40

8506.80- Other primary cells and primary batteries

CTSH or QVC 40

8506.90- Parts

CTH or QVC 40

85.07

8507.20

Electric accumulators, including separators
therefor,whetherornotrectangular(including square).
- Lead-acid, of a kind used for starting
piston engines- Other lead-acid accumulators

8507.30- Nickel-cadmium

CTSH or QVC 40

8507.40- Nickel-iron

CTSH or QVC 40

8507.50- Nickel-metal hydride

CTSH or QVC 40

8507.60- Lithium-ion

CTSH or QVC 40

8507.80- Other accumulators

CTSH or QVC 40

8507.90- Parts

CTH or QVC 40

85.08

Vacuum cleaners.

8507.10

clutches

and

CTSH or QVC 40
CTH or QVC 40

CTSH or QVC 40
CTSH or QVC 40- With self-contained electric motor:
8508.11-- Of a power not exceeding 1,500 W andhaving a dust bag or other receptacle
capacity not exceeding 20 l

8508.19-- Other

8508.60- Other vacuum cleaners

CTSH except fromsubheading
8508.19, or QVC
40
CTSH except fromsubheading
8508.11, or QVC
40
CTSH or QVC 40

8508.70- Parts

CTH or QVC 40

85.09

Electro-mechanical domestic appliances, with
self-contained electric motor, other thanvacuum cleaners of heading 85.08.
Food
grinders
andmixers;fruit
orvegetable juice extractors- Other appliances

8509.40
8509.80872

CTSH or QVC 40
CTSH or QVC 40

8509.90- Parts

CTH or QVC 40

85.10
8510.10

Shavers, hair clippers and hair-removing
appliances,with
self-contained
electric
motor.
- Shavers

CTSH or QVC 40

8510.20- Hair clippers

CTSH or QVC 40

8510.30- Hair-removing appliances

CTSH or QVC 40

8510.90- Parts

CTH or QVC 40

85.11

Electrical ignition or starting equipment of
a
kind
used
for
spark-ignitionorcompression-ignitioninternal
combustion
engines (for example, ignition magnetos,
magneto-dynamos,
ignitioncoils,
sparking
plugs
and
glow
plugs,
starter
motors);generators(forexample,dynamos,
alternators) and cut-outs of a kind used inconjunction with such engines.
- Sparking plugs

CTSH or QVC 40

8511.108511.20

Ignitionmagnetos;magneto-dynamos;
magnetic flywheels- Distributors; ignition coils

CTSH or QVC 40

CTSH or QVC 40

8511.50- Starter motors and dual purpose startergenerators- Other generators

8511.80- Other equipment

CTSH or QVC 40

8511.90- Parts

CTH or QVC 40

85.12

Electrical lighting or signalling equipment(excluding
articlesofheading
85.39),
windscreen wipers, defrosters and demisters,of a kind used for cycles or motor vehicles.
- Lighting or visual signalling equipment ofa kind used on bicycles

8511.30
8511.408512.10CTSH or QVC 40

CTSH or QVC 40

8512.20

Other
equipment

8512.30- Sound signalling equipment

CTSH except fromsubheading
8512.20or
8512.30, or QVC
40
CTSH except fromsubheading
8512.10or8512.30, or QVC
40
CTSH or QVC 40

8512.40- Windscreen wipers, defrosters and demisters

CTH or QVC 40

8512.90- Parts

CTH or QVC 40

85.13

Portable electric lamps designed to function
by their own source of energy (for example,
dry batteries, accumulators, magnetos), otherthan lighting equipment of heading 85.12.
Industrial or laboratory electric furnaces
and ovens (including those functioning by
inductionordielectricloss);
otherindustrial or laboratory equipment for theheat treatment of materials by induction ordielectric loss.
- Resistance heated furnaces and ovens

CTH or QVC 40- Furnaces and ovens functioning by induction
or dielectric loss
- Other furnaces and ovens

CTSH or QVC 40

85.14

8514.108514.208514.30

lightingorvisual873

signalling

CTSH or QVC 40

CTSH or QVC 40

8514.40
8514.90- Other equipment for the heat treatment ofmaterials by induction or dielectric loss
- Parts

CTSH or QVC 40
CTH or QVC 40

85.15

Electric (including electrically heated gas),
laser
or
other
light
or
photonbeam,
ultrasonic, electron beam, magnetic pulse orplasma arc soldering, brazing or welding
machines
andapparatus,
whetherornotcapable of cutting; electric machines andapparatus for hot spraying of metals orcermets.
- Brazing or soldering machine and apparatus:

8515.11-- Soldering irons and guns

CTSH or QVC 40

8515.19-- Other

CTSH or QVC 40

8515.21- Machines and apparatus
welding of metal:-- Fully or partly automatic

8515.29-- Other

CTSH or QVC 40

8515.31- Machines and apparatus for arc (including
plasma arc) welding of metals:-- Fully or partly automatic

CTSH or QVC 40

8515.39-- Other

CTSH or QVC 40

8515.80- Other machines and apparatus

CTSH or QVC 40

8515.90- Parts

CTH or QVC 40

85.16

8516.21

Electric
instantaneousorstoragewater
heaters and immersion heaters; electric spaceheating apparatus and soil heating apparatus;
electro-thermic hair-dressing apparatus (forexample, hair dryers, hair curlers, curling
tong heaters) and hand dryers; electricsmoothingirons;
otherelectro-thermic
appliances of a kind used for domestic
purposes; electric heating resistors, otherthan those of heading 85.45.
- Electric instantaneous or storage water
heaters and immersion heaters
Electric
space
heating
apparatus
andelectric soil heating apparatus:-- Storage heating radiators

8516.29-- Other

8516.31- Electro-thermic
drying apparatus:-- Hair dryers

8516.32-- Other hair-dressing apparatus

CTSH or QVC 40

8516.33-- Hand-drying apparatus

CTSH or QVC 40

8516.40- Electric smoothing irons

CTSH or QVC 40

8516.50- Microwave ovens

CTSH or QVC 40

8516.60- Other ovens; cookers, cooking
boiling rings, grillers and roasters- Other electro-thermic appliances:

8516.71-- Coffee or tea makers

CTSH or QVC 40

8516.72-- Toasters

CTSH or QVC 40

8516.79-- Other

CTSH or QVC 40

8516.10forresistance
CTSH or QVC 40

CTSH or QVC 40

CTSH or QVC 40
CTSH or QVC 40

hair-dressingor

handCTSH or QVC 40

874plates,CTSH or QVC 40

8516.80- Electric heating resistors

CTSH or QVC 40

8516.90- Parts

CTH or QVC 40

85.17

Telephone sets, including telephones forcellular networks or for other wirelessnetworks;
otherapparatusforthetransmission or reception of voice, images or
other
data,
includingapparatusforcommunication in a wired or wireless network(such as a local or wide area network), otherthan transmission or reception apparatus ofheading 84.43, 85.25, 85.27 or 85.28.
- Telephone sets, including telephones forcellular networks or for other wirelessnetworks:-- Line telephone sets with cordless handsets

CTSH or QVC 40

8517.118517.128517.18-- Telephones for cellular networks or forother wireless networks-- Other

8517.61

Other
apparatusfortransmission
orreception of voice, images or other data,
including apparatus for communication in a
wired or wireless network (such as a local or
wide area network):-- Base stations

8517.62

CTSH or QVC 40
CTSH or QVC 40

CTSH or QVC 40
CTSH or QVC 40

8517.69-- Machines for the reception, conversion andtransmission or regeneration of voice, images
or
other
data,
includingswitchingandrouting apparatus-- Other

8517.70- Parts

CTH or QVC 40

85.18

Microphones
andstandstherefor;loudspeakers, whether or not mounted in theirenclosures; headphones and earphones, whether
or not combined with a microphone, and setsconsisting of a microphone and one or more
loudspeakers;
audio-frequency
electric
amplifiers; electric sound amplifier sets.
Sound recording or reproducing apparatus.

CTH or QVC 40

CTSH or QVC 40

8519.30- Apparatus operated by coins, banknotes,
bank cards, tokens or by other means of
payment- Turntables (record-decks)

8519.50- Telephone answering machines

CTH or QVC 40

85.19
8519.20CTSH or QVC 40

CTH or QVC 40- Other apparatus:
8519.818519.89
85.21
85.22
85.23

-- Using magnetic, optical or semiconductor
media-- Other

CTH or QVC 40

Video recording or reproducing apparatus,
whether or not incorporating a video tuner.
Parts and accessories suitable for use solely
or principally with the apparatus of headings
85.19 or 85.21.
Discs,
tapes,
solid-state
non-volatilestorage devices, “smart cards” and othermedia for the recording of sound or of otherphenomena, whether or not recorded, including
matrices and masters for the production ofdiscs, but excluding products of Chapter 37.

CTH or QVC 40

875

CTH or QVC 40

CTH or QVC 40
CTH or QVC 40

85.25

CTH or QVC 40

8530.10

Transmission apparatus for radio-broadcastingor television, whether or not incorporating
reception apparatus or sound recording or
reproducing apparatus; television cameras,
digital cameras and video camera recorders.
Radar
apparatus,
radio
navigational
aidapparatus and radio remote control apparatus.
Reception apparatus for radio-broadcasting,whether or not combined, in the same housing,with sound recording or reproducing apparatus
or a clock.
Monitors and projectors, not incorporating
television
reception
apparatus;
reception
apparatus for television, whether or notincorporating radio-broadcast receivers orsound or video recording or reproducing
apparatus.
Parts suitable for use solely or principallywith the apparatus of headings 85.25 to85.28.
Electrical signalling, safety or traffic
control equipment for railways, tramways,
roads, inland waterways, parking facilities,
port installations or airfields (other thanthose of heading 86.08).
- Equipment for railways or tramways

8530.80- Other equipment

CTSH or QVC 40

8530.90- Parts

CTH or QVC 40

85.31

8531.80

Electricsoundorvisualsignalling
apparatus(forexample,bells,
sirens,indicator panels, burglar or fire alarms),
other than those of heading 85.12 or 85.30.
Burglaror
fire
alarmsandsimilarapparatus
Indicator
panelsincorporating
liquidcrystal devices (LCD) or light emitting
diodes(LED)- Other apparatus

8531.90- Parts

85.32

Electrical capacitors, fixed, variable oradjustable (pre-set).
- Fixed capacitors designed for use in 50/60
Hz circuits and having a reactive power
handling capacity of not less than 0.5 kvar
(power capacitors)- Other fixed capacitors:

85.26
85.27

85.28

85.29
85.30

8531.108531.208532.10

CTH or QVC 40
CTH or QVC 40

CTH or QVC 40

CTH or QVC 40

CTSH or QVC 40

CTSH or QVC 40
CTSH or QVC 40
CTSH or QVC 40
CTH or QVC 40

CTSH or QVC 40

8532.21-- Tantalum

CTSH or QVC 40

8532.22-- Aluminium electrolytic

CTSH or QVC 40

8532.23-- Ceramic dielectric, single layer

CTSH or QVC 40

8532.24-- Ceramic dielectric, multilayer

CTSH or QVC 40

8532.25-- Dielectric of paper or plastics

CTSH or QVC 40

8532.29-- Other

CTSH or QVC 40

8532.30- Variable or adjustable (pre-set) capacitors

CTSH or QVC 40

8532.90- Parts

CTH or QVC 40

85.33

Electrical resistors (including rheostats andpotentiometers),
other
than
heating
resistors.
- Fixed carbon resistors, composition or film
types

8533.10876

CTSH or QVC 40

- Other fixed resistors:
8533.218533.298533.318533.398533.40

-For
a
power
exceeding 20 W-- Otherhandling

capacitynot

CTSH or QVC 40
CTSH or QVC 40- Wirewound variable resistors, including
rheostats and potentiometers:
-For
a
power
handling
capacitynotexceeding 20 W-- Other

CTSH or QVC 40

8533.90

Othervariable
resistors,
rheostats and potentiometers- Parts

8534.00

Printed circuits.

CTH or QVC 40

85.35

CTH or QVC 40

8539.10

Electricalapparatusforswitchingorprotecting electrical circuits, or for making
connections to or in electrical circuits (forexample,switches,
fuses,
lightningarresters,
voltagelimiters,
surge
suppressors, plugs and other connectors,
junction boxes), for a voltage exceeding
1,000 volts.
Electricalapparatusforswitchingorprotecting electrical circuits, or for making
connections to or in electrical circuits (forexample,switches
relays,fuses,
surge
suppressors, plugs, sockets, lamp-holders andother connectors, junction boxes), for a
voltage not exceeding 1,000 volts; connectors
for optical fibres, optical fibre bundles orcables.
Boards, panels, consoles, desks, cabinets andother bases, equipped with two or more
apparatus of heading 85.35 or 85.36, forelectric control or the distribution ofelectricity, including those incorporating
instruments or apparatus of Chapter 90, andnumerical
control
apparatus,
other
than
switching apparatus of heading 85.17.
Parts suitable for use solely or principallywith the apparatus of heading 85.35, 85.36 or
85.37.
Electric
filamentordischarge
lamps,
including sealed beam lamp units and ultraviolet or infra-red lamps; arc-lamps.
- Sealed beam lamp units

8539.21- Other filament lamps,
violet or infra-red lamps:-- Tungsten halogen

85.36

85.37

85.38
85.39

8539.22

including

CTSH or QVC 40

CTH or QVC 40

excludingultra-violet

8539.31- Discharge lamps, other thanlamps:-- Fluorescent, hot cathode-- Mercury or
halide lamps-- Otherlamps;

8539.39

CTH or QVC 40

CTH or QVC 40

CTSH or QVC 40

CTSH or QVC 40

8539.29

sodium

CTH or QVC 40

ultra--- Other, of a power not exceeding 200 W andfor a voltage exceeding 100 V-- Other

8539.32

CTSH or QVC 40

vapourCTH or QVC 40
CTH or QVC 40

CTH or QVC 40
metal

CTH or QVC 40
CTH or QVC 40- Ultra-violet or infra-red lamps; arc-lamps:
8539.41-- Arc-lamps

CTH or QVC 40

877

8539.49-- Other

CTH or QVC 40

8539.90- Parts

CTH or QVC 40

85.40

8540.11

Thermionic, cold cathode or photo-cathodevalves and tubes (for example, vacuum orvapour or gas filled valves and tubes,
mercury arc rectifying valves and tubes,
cathode-ray tubes, television camera tubes).
Cathode-ray
television
picturetubes,
including video monitor cathode-ray tubes:-- Colour

CTSH or QVC 40

8540.12-- Monochrome

CTSH or QVC 40

8540.20CTSH or QVC 40

8540.60- Television camera tubes; image converters
and intensifiers; other photo-cathode tubes- Data/graphic display tubes, monochrome;
data/graphic display tubes, colour, with aphosphor dot screen pitch smaller than 0.4 mm- Other cathode-ray tubes

8540.71- Microwave tubes (for example, magnetrons,
klystrons,
travellingwave
tubes,
carcinotrons),
excluding
grid-controlled
tubes:-- Magnetrons

CTSH or QVC 40

8540.79-- Other

CTSH or QVC 40

8540.40CTSH or QVC 40
CTSH or QVC 40- Other valves and tubes:
8540.81-- Receiver or amplifier valves and tubes

CTSH or QVC 40

8540.89-- Other

CTSH or QVC 40- Parts:
8540.91-- Of cathode-ray tubes

CTH or QVC 40

8540.99-- Other

CTH or QVC 40

85.41

8541.21

Diodes, transistors and similar semiconductor
devices;
photosensitive
semiconductor
devices, including photovoltaic cells whether
or not assembled in modules or made up into
panels; light emitting diodes; mounted piezoelectric crystals.
- Diodes, other than photosensitive or lightemitting diodes- Transistors, other than photosensitivetransistors:-- With a dissipation rate of less than 1 W

8541.29-- Other

CTSH or QVC 40

8541.30CTSH or QVC 40

8541.50- Thyristors, diacs and triacs, other thanphotosensitive devices
Photosensitive
semiconductor
devices,
including photovoltaic cells whether or notassembled in modules or made up into panels;
light emitting diodes- Other semiconductor devices

8541.60- Mounted piezo-electric crystals

CTSH or QVC 40

8541.90- Parts

CTH or QVC 40

85.42

Electronic integrated circuits.

8541.108541.40- Electronic integrated circuits:

878

CTSH or QVC 40

CTSH or QVC 40

CTSH or QVC 40

CTSH or QVC 40

8542.31

CTSH or QVC 40

8542.32-- Processors and controllers, whether or not
combined with memories, converters, logic
circuits,
amplifiers,
clock
and
timingcircuits, or other circuits-- Memories

8542.33-- Amplifiers

CTSH or QVC 40

8542.39-- Other

CTSH or QVC 40

8542.90- Parts

CTH or QVC 40

85.43
8543.10

Electrical machines and apparatus, having
individualfunctions,notspecifiedorincluded elsewhere in this Chapter.
- Particle accelerators

CTSH or QVC 40

8543.20- Signal generators

CTSH or QVC 40

8543.30CTSH or QVC 40

8543.70- Machines and apparatus for electroplating,electrolysis or electrophoresis- Other machines and apparatus

8543.90- Parts

CTH or QVC 40

85.44

Insulated (including enamelled or anodised)
wire, cable (including co-axial cable) andother insulated electric conductors, whether
or not fitted with connectors; optical fibre
cables, made up of individually sheathedfibres,whetherornotassembledwithelectric
conductors
orfittedwithconnectors.
- Winding wire:

8544.11-- Of copper

CTH or QVC 40

8544.19-- Other

CTH or QVC 40

8544.20

CTH or QVC 40

8544.42- Co-axial cable and other co-axial electric
conductors- Ignition wiring sets and other wiring setsof a kind used in vehicles, aircraft or ships- Other electric conductors, for a voltage
not exceeding 1,000 V:-- Fitted with connectors

8544.49-- Other

CTH or QVC 40

8544.60- Other electric conductors, for a voltage
exceeding 1,000 V- Optical fibre cables

CTH or QVC 40

Carbonelectrodes,
carbonbrushes,lamp
carbons, battery carbons and other articles
of graphite or other carbon, with or without
metal,
of
a
kind
used
for
electrical
purposes.
Electrical insulators of any material.

CTH or QVC 40

Insulating fittings for electrical machines,
appliances or equipment, being fitting whollyof insulating material apart from any minor
components of metal (for example, threaded
sockets) incorporated during moulding solelyforpurposesof
assembly,
other
than
insulatorsofheading
85.46;
electricalconduit tubing and joints therefor, of basemetal lined with insulating material.

CTH or QVC 40

8544.30

8544.70
85.45

85.46
85.47

879

CTSH or QVC 40

CTSH or QVC 40

CTSH or QVC 40

CTH or QVC 40

CTH or QVC 40

CTH or QVC 40

85.488548.108548.90
Chapter 86

Chapter 87
87.01
87.02
87.03

87.04
87.05

8706.00
87.07
87.08
87.09

8710.00
87.11
8712.00
87.13
87.14
8715.00
87.16
Chapter 88

Waste and scrap of primary cells, primary
batteries and electric accumulators; spent
primary cells, spent primary batteries andspent electric accumulators; electrical partsof machinery or apparatus, not specified or
included elsewhere in this Chapter.
- Waste and scrap of primary cells, primary
batteries and electric accumulators; spent
primary cells, spent primary batteries andspent electric accumulators- Other

CTH

CTH or QVC 40

RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING-STOCK
AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACKFIXTURES AND FITTINGS AND PARTS THEREOF;
MECHANICAL(INCLUDING
ELECTRO-MECHANICAL)
TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDSVEHICLESOTHER
THAN
RAILWAYOR
TRAMWAYROLLING-STOCK, AND PARTS AND ACCESSORIESTHEREOF
Tractors (other than tractors of heading
87.09).
Motor vehicles for the transport of ten or
more persons, including the driver.
Motor
cars
and
other
motor
vehiclesprincipally designed for the transport ofpersons (other than those of heading 87.02),
including station wagons and racing cars.
Motor vehicles for the transport of goods.

CTH or QVC 40

Special purpose motor vehicles, other thanthose principally designed for the transportof persons or goods (for example, breakdown
lorries,cranelorries,firefighting
vehicles,concrete-mixer
lorries,road
sweeper lorries, spraying lorries, mobile
workshops, mobile radiological units).
Chassis fitted with engines, for the motor
vehicles of headings 87.01 to 87.05.
Bodies(includingcabs),
for
the
motor
vehicles of headings 87.01 to 87.05.
Parts and accessories of the motor vehiclesof headings 87.01 to 87.05.
Works trucks, self-propelled, not fitted withlifting or handling equipment, of the typeused in factories, warehouses, dock areas or
airports for short distance transport ofgoods; tractors of the type used on railway
station platforms; parts of the foregoingvehicles.
Tanks and other armoured fighting vehicles,
motorised,
whetherornotfittedwith
weapons, and parts of such vehicles.
Motorcycles (including mopeds) and cycles
fitted with an auxiliary motor, with orwithout side-cars; side-cars.
Bicycles and other cycles (including delivery
tricycles), not motorised.
Carriages for disabled persons, whether or
notmotorisedorotherwise
mechanicallypropelled.
Parts and accessories of vehicles of headings
87.11 to 87.13.
Baby carriages and parts thereof.

CTH or QVC 40

Trailers and semi-trailers; other vehicles,
not mechanically propelled; parts thereof.
AIRCRAFT, SPACECRAFT, AND PARTS THEREOF

CTH or QVC 40

880

CTH or QVC 40
CTH or QVC 40
CTH or QVC 40

CTH or QVC 40

CTH or QVC 40
CTH or QVC 40
CTSH or QVC 40
CTH or QVC 40

CTH or QVC 40
CTH or QVC 40
CTH or QVC 40
CTH or QVC 40
CTH or QVC 40
CTH or QVC 40

CTH or QVC 40

Chapter 89

SHIPS, BOATS AND FLOATING STRUCTURES

Chapter 90

9001.20

OPTICAL,
PHOTOGRAPHIC,CINEMATOGRAPHIC,
MEASURING, CHECKING, PRECISION, MEDICAL ORSURGICAL INSTRUMENTS AND APPARATUS; PARTS ANDACCESSORIES THEREOF
Optical fibres and optical fibre bundles;
optical fibre cables other than those ofheading
85.44;
sheetsandplatesofpolarisingmaterial;
lenses(including
contact lenses), prisms, mirrors and otheroptical elements, of any material, unmounted,
other than such elements of glass not
optically worked.
- Optical fibres, optical fibre bundles andcables- Sheets and plates of polarising material

9001.30- Contact lenses

CTH or QVC 40

9001.40- Spectacle lenses of glass

CTH or QVC 40

9001.50- Spectacle lenses of other materials

CTH or QVC 40

9001.90- Other

CTH or QVC 40

90.02

Lenses, prisms, mirrors and other opticalelements, of any material, mounted, being
parts of or fittings for instruments orapparatus, other than such elements of glass
not optically worked.
Frames and mountings for spectacles, goggles
or the like, and parts thereof.
- Frames and mountings:

CTH or QVC 40

9003.11-- Of plastics

CTH or QVC 40

9003.19-- Of other materials

CTH or QVC 40

9003.90- Parts

CTH

90.04

CC or QVC 40

9005.10Spectacles, goggles and the like, corrective,
protective or other.
Binoculars,monoculars,
otheropticaltelescopes, and mountings therefor; otherastronomical
instruments
andmountings
therefor, but not including instruments forradio-astronomy.
- Binoculars

9005.80- Other instruments

CTSH

9005.90- Parts and accessories (including mountings)

CTH or QVC 40

90.06

Photographic(otherthancinematographic)
cameras; photographic flashlight apparatus
and flashbulbs other than discharge lamps ofheading 85.39.
- Cameras of a kind used for preparing
printing plates or cylinders- Cameras specially designed for underwateruse, for aerial survey or for medical or
surgical examination of internal organs;comparison
camerasforforensicorcriminological purposes- Instant print cameras

90.01

9001.10

90.03

90.05

9006.109006.30

9006.40

CTH or QVC 40

CC or QVC 40
CTH or QVC 40

CTSH

CTSH or QVC 40
CTSH

CTSH

- Other cameras:
9006.51-- With a through-the-lens viewfinder(single
lens reflex (SLR)), for roll film of a width
not exceeding 35 mm

881

CTSH

9006.52

CTSH

9006.53-- Other, for roll film of a width less than
35 mm-- Other, for roll film of a width of 35 mm

9006.59-- Other

CTSH

9006.61

Photographic
flashlightapparatus
andflashbulbs:-- Discharge lamp (“electronic”) flashlightapparatus-- Other

CTSH

9006.69

CTSH

CTSH

- Parts and accessories:
9006.91-- For cameras

CTH or QVC 40

9006.99-- Other

CTH or QVC 40

90.07
9007.10

Cinematographic
camerasandprojectors,
whether or not incorporating sound recording
or reproducing apparatus.
- Cameras

CTSH

9007.20- Projectors

CTSH- Parts and accessories:
9007.91-- For cameras

CTH or QVC 40

9007.92-- For projectors

CTH or QVC 40

90.08
9008.50

Image projectors, other than cinematographic;
photographic(otherthancinematographic)enlargers and reducers.
- Projectors, enlargers and reducers

CTSH or QVC 40

9008.90- Parts and accessories

CTH or QVC 40

90.10

9010.60

Apparatus and equipment for photographic(including cinematographic) laboratories not
specified or included elsewhere in this
Chapter; negatoscopes; projection screens.
- Apparatus and equipment for automaticallydeveloping
photographic(including
cinematographic) film or paper in rolls orfor automatically exposing developed film torolls of photographic paper
Other
apparatus
andequipmentforphotographic(including
cinematographic)laboratories; negatoscopes- Projection screens9010.90- Parts and accessories

CTH or QVC 40

90.11

Compound optical microscopes, including thosefor photomicrography, cinephotomicrography or
microprojection.
- Stereoscopic microscopes

CTSH

9010.109010.50

9011.109011.20

CTSH

CTSH
CTSH

CTSH

9011.80- Other microscopes, for photomicrography,
cinephotomicrography or microprojection- Other microscopes

9011.90- Parts and accessories

CTH or QVC 40

90.12

Microscopes other than optical microscopes;
diffraction apparatus.
- Microscopes other than optical microscopes;
diffraction apparatus- Parts and accessories

CTSH or QVC 40

9012.109012.90882

CTSH

CTH or QVC 40

90.139013.20

Liquidcrystaldevices
notconstituting
articles provided for more specifically inother headings; lasers, other than laser
diodes;other
opticalappliancesandinstruments,
notspecifiedorincludedelsewhere in this Chapter.
- Telescopic sights for fitting to arms;
periscopes; telescopes designed to form partsofmachines,
appliances,
instruments
orapparatus of this Chapter or Section XVI- Lasers, other than laser diodes

9013.80- Other devices, appliances and instruments

CTSH or QVC 40

9013.90- Parts and accessories

CTH or QVC 40

90.14

Direction
findingcompasses;
othernavigational instruments and appliances.
- Direction finding compasses

CTSH or QVC 40

9013.109014.109014.20CTSH or QVC 40

CTSH or QVC 40

CTSH9014.80- Instruments and appliances for aeronauticalor space navigation (other than compasses)- Other instruments and appliances

9014.90- Parts and accessories

CTH or QVC 40

90.15

9015.10

Surveying(including
photogrammetricalsurveying),hydrographic,
oceanographic,hydrological, meteorological or geophysicalinstruments
andappliances,
excludingcompasses; rangefinders.
- Rangefinders

CTSH

9015.20- Theodolites and tachymeters (tacheometers)

CTSH

9015.30- Levels

CTSH

9015.40

CTSH

9015.80- Photogrammetrical surveying instruments andappliances- Other instruments and appliances

9015.90- Parts and accessories

CTH or QVC 40

9016.00

CTH

9017.30

Balances of a sensitivity of 5 cg or better,with or without weights.
Drawing,
marking-out
ormathematical
calculating
instruments(forexample,drafting machines, pantographs, protractors,
drawing sets, slide rules, disc calculators);
instruments for measuring length, for use in
the hand (for example, measuring rods andtapes, micrometers, callipers), not specified
or included elsewhere in this Chapter.
- Drafting tables and machines, whether or
not automatic- Other drawing, marking-out or mathematical
calculating instruments- Micrometers, callipers and gauges

9017.80- Other instruments

CTH or QVC 40

9017.90- Parts and accessories

CTH or QVC 40

90.18

Instruments and appliances used in medical,
surgical, dental or veterinary sciences,includingscintigraphic
apparatus,
otherelectro-medical apparatus and sight-testing
instruments.
Mechano-therapy
appliances;massageapparatus;
psychologicalaptitude-testing
apparatus; ozone therapy, oxygen therapy,
aerosol therapy, artificial respiration orother therapeutic respiration apparatus.

CTH or QVC 40

90.17

9017.109017.20

90.19

883

CTSH or QVC 40

CTSH

CTSH
CTSH or QVC 40
CTH or QVC 40

CTH or QVC 40

9020.00

CTH or QVC 40

9022.12

Other breathing appliances and gas masks,
excluding protective masks having neither
mechanical parts nor replaceable filters.
Orthopaedic appliances, including crutches,
surgical belts and trusses; splints and otherfracture appliances; artificial parts of thebody; hearing aids and other appliances which
are worn or carried, or implanted in thebody,tocompensate
foradefectordisability.
Apparatus based on the use of X-rays or ofalpha, beta or gamma radiations, whether ornotformedical,surgical,dentalorveterinary uses, including radiography orradiotherapy apparatus, X-ray tubes and other
X-ray generators, high tension generators,
control
panelsanddesks,
screens,
examination or treatment tables, chairs andthe like.
- Apparatus based on the use of X-rays,
whether or not for medical, surgical, dental
or veterinary uses, including radiography orradiotherapy apparatus:-- Computed tomography apparatus

9022.13-- Other, for dental uses

CTSH

9022.14-- Other, for medical, surgical or veterinaryuses-- For other uses

CTSH

90.21

90.22

9022.19

CTH or QVC 40

CTSH

CTSH

9022.29- Apparatus based on the use of alpha, beta
or gamma radiations, whether or not for
medical, surgical, dental or veterinary uses,
includingradiographyorradiotherapy
apparatus:-For
medical,surgical,dentalorveterinary uses-- For other uses9022.30- X-ray tubes

CTSH

9022.90- Other, including parts and accessories

CTH or QVC 40

9023.00

CTH or QVC 40

9024.10Instruments, apparatus and models, designed
for demonstrational purposes (for example, in
education or exhibitions), unsuitable forother uses.
Machines and appliances for testing thehardness,
strength,compressibility,
elasticity or other mechanical properties ofmaterials(forexample,metals,wood,
textiles, paper, plastics).
- Machines and appliances for testing metals

9024.80- Other machines and appliances

CTSH

9024.90- Parts and accessories

CTH or QVC 40

90.25

9025.11

Hydrometers and similar floating instruments,
thermometers,
pyrometers,
barometers,
hygrometers and psychrometers, recording or
not,
and
any
combinationof
these
instruments.
- Thermometers and pyrometers, not combinedwith other instruments:-- Liquid-filled, for direct reading

CTSH

9025.19-- Other

CTSH or QVC 40

9025.80- Other instruments

CTSH or QVC 40

9022.21

90.24

884

CTSH
CTSH

CTSH

9025.90- Parts and accessories

CTH or QVC 40

90.26

Instruments and apparatus for measuring orchecking the flow, level, pressure or othervariables of liquids or gases (for example,
flow meters, level gauges, manometers, heatmeters), excluding instruments and apparatusof heading 90.14, 90.15, 90.28 or 90.32.
Instruments and apparatus for physical orchemical analysis (for example, polarimeters,
refractometers, spectrometers, gas or smoke
analysisapparatus);
instruments
andapparatusformeasuringorchecking
viscosity,
porosity,
expansion,
surfacetension
or
the
like;
instruments
andapparatusformeasuringorchecking
quantities of heat, sound or light (including
exposure meters); microtomes.
- Gas or smoke analysis apparatus

CTH or QVC 40

CTSH9027.80

Chromatographs
andelectrophoresis
instruments
Spectrometersspectrophotometersandspectrographs using optical radiations (UV,visible, IR)- Other instruments and apparatus using
optical radiations (UV, visible, IR)- Other instruments and apparatus

9027.90- Microtomes; parts and accessories

CTH

90.28
9028.10Gas,liquidorelectricity
production
meters,includingmeters therefor.
- Gas meters

CTSH

9028.20- Liquid meters

CTSH or QVC 40

9028.30- Electricity meters

CTSH or QVC 40

9028.90- Parts and accessories

CTH or QVC 40

90.29

CTH or QVC 40

9030.20

Revolution
counters,
production
counters,
taximeters, mileometers, pedometers and thelike; speed indicators and tachometers, otherthan those of heading 90.14 or 90.15;
stroboscopes.
Oscilloscopes, spectrum analysers and other
instruments and apparatus for measuring orchecking
electricalquantities,
excludingmeters of heading 90.28; instruments andapparatus for measuring or detecting alpha,beta, gamma, X-ray, cosmic or other ionisingradiations.
- Instruments and apparatus for measuring or
detecting ionising radiations- Oscilloscopes and oscillographs

9030.31

Other
instruments
andapparatus,formeasuringorchecking
voltage,current,
resistance or power:-- Multimeters without a recording device

CTSH or QVC 40

9030.32-- Multimeters with a recording device

CTSH or QVC 40

9030.33-- Other, without a recording device

CTSH or QVC 40

9030.39-- Other, with a recording device

CTSH or QVC 40

90.27

9027.109027.209027.30
9027.5090.30

9030.10885

CTSH or QVC 40

CTSH
CTSH
CTSH or QVC 40

supplyorcalibrating

CTSH or QVC 40
CTSH or QVC 40

9030.40- Other instruments and apparatus speciallydesigned for telecommunications (for example,
cross-talkmeters,gain
measuring
instruments,
distortion
factormeters,psophometers)- Other instruments and apparatus:

CTSH or QVC 40

9030.82

CTSH or QVC 40

9030.84-- For measuring or checking semiconductor
wafers or devices-- Other, with a recording device

9030.89-- Other

CTSH or QVC 40

9030.90- Parts and accessories

CTH or QVC 40

90.31

9031.10

Measuring or checking instruments, appliancesand machines, not specified or included
elsewherein
thisChapter;
profileprojectors.
- Machines for balancing mechanical parts

CTSH

9031.20- Test benches

CTSH

CTSH or QVC 40- Other optical instruments and appliances:
9031.41

CTSH or QVC 40

9031.49-- For inspecting semiconductor wafers ordevices or for inspecting photomasks orreticles used in manufacturing semiconductor
devices-- Other

9031.80- Other instruments, appliances and machines

CTSH or QVC 40

9031.90- Parts and accessories

CTH or QVC 40

90.32
9032.10

Automatic
regulating
instruments and apparatus.
- Thermostats

9032.20- Manostats

or

CTSH or QVC 40

controlling
CTSH or QVC 40
CTSH or QVC 40- Other instruments and apparatus:
9032.81-- Hydraulic or pneumatic

CTSH or QVC 40

9032.89-- Other

CTSH

9032.90- Parts and accessories

CTH or QVC 40

9033.00

Parts and accessories (not specified or
included elsewhere in this Chapter) for
machines,
appliances,
instruments
orapparatus of Chapter 90.
CLOCKS AND WATCHES AND PARTS THEREOF

CTH or QVC 40

Wrist-watches,
pocket-watches
and
other
watches, including stop-watches, with case of
precious metal or of metal clad with precious
metal.
Wrist-watches,
pocket-watches
and
other
watches, including stop-watches, other thanthose of heading 91.01.
Clocks with watch movements, excluding clocksof heading 91.04.
Instrument panel clocks and clocks of asimilartype
forvehicles,aircraft,spacecraft or vessels.
Other clocks.

CTH or QVC 40

Time of day recording apparatus and apparatus
formeasuring,recordingorotherwise
indicating intervals of time, with clock or
watch movement or with synchronous motor (forexample, time-registers, time-recorders).

CTH or QVC 40

Chapter 91
91.01

91.02
91.03
9104.00
91.05
91.06

886

CTH or QVC 40
CTH or QVC 40
CTH or QVC 40
CTH or QVC 40

9107.00

CTH or QVC 40

91.08

Time switches with clock or watch movement orwith synchronous motor.
Watch movements, complete and assembled.

91.09

Clock movements, complete and assembled.

CTH or QVC 40

91.10

Complete
watch
or
clock
movements,
unassembled or partly assembled (movementsets); incomplete watch or clock movements,
assembled; rough watch or clock movements.
Watch cases and parts thereof.

CTH or QVC 40

CTSH or QVC 40

9111.80- Cases of precious metal or of metal cladwith precious metal- Cases of base metal, whether or not goldor silver-plated- Other cases

9111.90- Parts

CTH or QVC 40

91.12
9112.20

Clock cases and cases of a similar type forother goods of this Chapter, and parts
thereof.
- Cases

CTSH or QVC 40

9112.90- Parts

CTH or QVC 40

91.13

9113.90

Watch
straps,
watch
bands
and
watch
bracelets, and parts thereof.
- Of precious metal or of metal clad with
precious metal- Of base metal, whether or not gold- or
silver-plated- Other

91.14

Other clock or watch parts.

CTH or QVC 40

Chapter 92

CTH or QVC 40

9401.10

MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF
SUCH ARTICLESARMS AND AMMUNITION; PARTS AND ACCESSORIESTHEREOFFURNITURE;
BEDDING,MATTRESSES,
MATTRESSSUPPORTS,
CUSHIONSANDSIMILAR
STUFFEDFURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOTELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATEDSIGNS, ILLUMINATED NAME-PLATES AND THE LIKE;
PREFABRICATED BUILDINGS
Seats (other than those of heading 94.02),
whether or not convertible into beds, andparts thereof.
- Seats of a kind used for aircraft

9401.20- Seats of a kind used for motor vehicles

CTH or QVC 40

9401.30

CTH or QVC 40

9401.51

Swivelseats
withvariableheightadjustment- Seats other than garden seats or camping
equipment, convertible into beds
- Seats of cane, osier, bamboo or similarmaterials:-- Of bamboo or rattan

9401.59-- Other

CTH or QVC 40

91.11
9111.109111.209113.109113.20

Chapter 93
Chapter 94

94.01

9401.40

CTH or QVC 40

CTSH or QVC 40
CTSH or QVC 40

CTH or QVC 40
CTH or QVC 40
CC

CTH or QVC 40

CTH or QVC 40

CTH or QVC 40

CTH or QVC 40- Other seats, with wooden frames:
9401.61-- Upholstered

CTH or QVC 40

9401.69-- Other

CTH or QVC 40- Other seats, with metal frames:887

9401.71-- Upholstered

CTH or QVC 40

9401.79-- Other

CTH or QVC 40

9401.80- Other seats

CTH or QVC 40

9401.90- PartsCC

94.02

9402.90

Medical,surgical,dentalorveterinary
furniture (for example, operating tables,
examinationtables,hospitalbeds
withmechanicalfittings,
dentists'
chairs);barbers' chairs and similar chairs, having
rotating as well as both reclining andelevating movement; parts of the foregoingarticles.
- Dentists', barbers' or similar chairs andparts thereof- Other

94.03

Other furniture and parts thereof.

CTH or QVC 40

94.04

Mattress supports; articles of bedding andsimilar furnishing (for example, mattresses,
quilts, eiderdowns, cushions, pouffes andpillows) fitted with springs or stuffed orinternally fitted with any material or ofcellular rubber or plastics, whether or notcovered.
- Mattress supports

CTH or QVC 40

9402.109404.10

CTH or QVC 40
CTSH or QVC 40- Mattresses:
9404.21CC

9404.29-- Of cellular rubber or plastics, whether or
not covered-- Of other materials

9404.30- Sleeping bags

CTH or QVC 40

9404.90- Other

1. CC except fromheadings
50.07,
51.11
through
51.13,
52.08
through52.12,
53.09
through53.11,
54.07,
54.08
or
55.12
through 55.16 forquiltsandeiderdowns

94.05

9406.00
Chapter 95
Chapter 96
96.01

Lamps
and
lighting
fittings
includingsearchlights
andspotlights
and
parts
thereof, not elsewhere specified or included;
illuminated signs, illuminated name-plates
and the like, having a permanently fixed
light source, and parts thereof not elsewhere
specified or included.
Prefabricated buildings.

CC

2. CTH for any
other good
CTH or QVC 40

CTH or QVC 40

TOYS, GAMES AND SPORTS REQUISITES; PARTS ANDACCESSORIES THEREOFMISCELLANEOUS MANUFACTURED ARTICLESCTH or QVC 40

Worked ivory, bone, tortoise-shell, horn,
antlers, coral, mother-of-pearl and otheranimal carving material, and articles ofthese materials (including articles obtainedby moulding).

CC

888

9602.00

96.03

9604.00
9605.00
96.06
96.07

Worked vegetable or mineral carving material
and articles of these materials; moulded or
carved articles of wax, of stearin, of
naturalgums
ornaturalresinsorofmodelling pastes, and other moulded or carved
articles,notelsewhere
specifiedorincluded; worked, unhardened gelatin (except
gelatin of heading 35.03) and articles of
unhardened gelatin.
Brooms,brushes(including
brushesconstituting parts of machines, appliances orvehicles),hand-operated
mechanicalfloor
sweepers, not motorised, mops and feather
dusters; prepared knots and tufts for broomor brush making; paint pads and rollers;squeegees (other than roller squeegees).
Hand sieves and hand riddles.

CTH or QVC 40

Travel sets for personal toilet, sewing or
shoe or clothes cleaning.
Buttons, press-fasteners, snap-fasteners andpress-studs, button moulds and other parts ofthese articles; button blanks.
Slide fasteners and parts thereof.

CC

CTH or QVC 40

CTH or QVC 40

CTH or QVC 40- Slide fasteners:
9607.11-- Fitted with chain scoops of base metal

CTSH or QVC 40

9607.19-- Other

CTSH or QVC 40

9607.20- Parts

CTH or QVC 40

96.08

Ball point pens; felt tipped and otherporous-tipped pens and markers; fountainpens,
stylograph
pens
and
other
pens;
duplicating stylos; propelling or sliding
pencils;
pen-holders,pencil-holders
andsimilar holders; parts (including caps andclips) of the foregoing articles, other thanthose of heading 96.09.
- Ball point pens

CTSH or QVC 40

9608.109608.20- Felt tipped and other porous-tipped pensand markers- Fountain pens, stylograph pens and otherpens- Propelling or sliding pencils

CTSH or QVC 40

CTH or QVC 40

9608.60- Sets of articles from two or more of theforegoing subheadings- Refills for ball point pens, comprising theball point and ink-reservoir- Other:

9608.91-- Pen nibs and nib points

CTH or QVC 40

9608.99-- Other

CTH or QVC 40

96.09

Pencils(otherthan
pencilsofheading
96.08),
crayons,
pencilleads,
pastels,
drawing charcoals, writing or drawing chalks
and tailors' chalks.
Slates and boards, with writing or drawing
surfaces, whether or not framed.
Date, sealing or numbering stamps, and thelike (including devices for printing or
embossing labels), designed for operating in
the hand; hand-operated composing sticks andhandprinting
sets
incorporating
suchcomposing sticks.

CTH or QVC 40

9608.30
9608.409608.50

9610.00
9611.00

889

CTSH or QVC 40
CTSH or QVC 40

CTH or QVC 40

CTH or QVC 40
CTH or QVC 40

96.1296.13
9614.00
96.15

96.16

9617.00
9618.00
9619.00
Chapter 97

Typewriter or similar ribbons, inked orotherwise prepared for giving impressions,
whether or not on spools or in cartridges;
ink-pads, whether or not inked, with orwithout boxes.
Cigarette
lighters
andotherlighters,
whether or not mechanical or electrical, andparts thereof other than flints and wicks.
Smoking pipes (including pipe bowls) andcigar
orcigaretteholders,
andparts
thereof.
Combs, hair-slides and the like; hairpins,
curling pins, curling grips, hair-curlers andthe like, other than those of heading 85.16,
and parts thereof.
Scent sprays and similar toilet sprays, andmounts and heads therefor; powder-puffs andpads for the application of cosmetics or
toilet preparations.
Vacuum flasks and other vacuum vessels,
complete with cases; parts thereof other thanglass inners.
Tailors' dummies and other lay figures;
automata and other animated displays used forshop window dressing.
Sanitary towels (pads) and tampons, napkins
and napkin liners for babies and similar
articles, of any material.
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES890

CTH or QVC 40

CTH or QVC 40
CTH or QVC 40
CTH or QVC 40

CTH or QVC 40

CTH or QVC 40
CTH or QVC 40
CC
CTH or QVC 40

Annex 3
Referred to in Chapter 3 (Rules of Origin)
DATA ELEMENTS FOR DOCUMENTARY EVIDENCE OF ORIGIN
Data Elements for Certificate of Origin
Data Elements
Exporter or
producer details
Certification
numberDescription ofgood(s) and HS
tariffclassification
numberPreference
criteria

Description
The name and address (required), andother contact details (optional), of theexporter or producer.
A unique number assigned to each
Certificate of Origin issued by theauthorised body or other certification
bodies of the exporting Party.
Description of good(s) including HS
tariff classification number (sixdigits); number and kind of packages;
marks and numbers on packages; weight(gross or net weight), quantity(quantity unit) or other measurements(litres, m3, etc.); invoice number(s)and date(s), or sufficient details to
identify the consignment.
Applicable origin criterion (WO, PE, or
PSR). The rules of origin are containedin Chapter 3 (Rules of Origin) and Annex
2 (Product Specific Rules).
NOTE:

In order to be entitled topreferential tariff treatment,each good must meet at least oneof the criteria below.

Preference criteria:
WO

The good is wholly obtained in
the Party, as provided for in
Article 3.3 (Rules of Origin –Wholly Obtained Goods) of thisAgreement.

891

PE

The good is produced entirely in
the Party exclusively fromoriginating materials of theParty.

PSR

Other

Declaration

Certification

The good satisfies all
applicable requirements of Annex
2 (Product Specific Rules), as aresult of processes performed
entirely in one or both Parties
by one or more producers, andthe last process of productionof the good, other than theoperations provided for in
Article 3.7 (Rules of Origin Non-Qualifying Operations) of
this Agreement, was performed in
the exporting Party.
Specifications of any other applicableorigin criteria or requirements,
including the indication of theapplication of de minimis or
accumulation, and the usage of non-party
invoice, retrospective issuance and its
date of shipment, duplication of theoriginal certification of origin, if
applicable, or other indication agreed
by the Parties.
Declaration by the exporter, or producer
or their authorised representative
stating that the good(s) is (are) (an)originating good(s) for the purposes of
the Australia-Japan Economic Partnership
Agreement.
Certification by the authorised body orother certification bodies of theexporting Party that, based on theevidence provided, the goods specified
in the Certificate of Origin meet all
the relevant requirements of Chapter 3(Rules of Origin).

892

Data Elements for Origin Certification Document
Data Elements
Exporter or
producer details
Description ofgood(s) and HS
tariffclassification
numberPreference
criteria

Description
Name and address.
Description of good(s) including HS
tariff classification number (sixdigits) (required); number and kind of
packages; marks and numbers on packages;
weight (gross or net weight), quantity(quantity unit) or other measurements(litres, m3, etc.); invoice number(s)and date(s), or sufficient details to
identify the consignment (if known).
Applicable origin criterion (WO, PE, or
PSR). The rules of origin are containedin Chapter 3 (Rules of Origin) and Annex
2 (Product Specific Rules).
NOTE:

In order to be entitled topreferential tariff treatment,each good must meet at least oneof the criteria below.

Preference criteria:
WO

The good is wholly obtained in
the Party, as provided for in
Article 3.3 (Rules of Origin Wholly Obtained Goods) of thisAgreement.

PE

The good is produced entirely in
the Party exclusively fromoriginating materials of theParty.

893

PSR

Other

Certification

The good satisfies all
applicable requirements of Annex
2 (Product Specific Rules), as aresult of processes performed
entirely in one or both Parties
by one or more producers, andthe last process of productionof the good, other than theoperations provided for in
Article 3.7 (Rules of Origin Non-Qualifying Operations) of
this Agreement, was performed in
the exporting Party.
Specifications of any other applicableorigin criteria or requirements,
including the indication of theapplication of de minimis or
accumulation, and the usage of non-party
invoice, if applicable, or otherindication agreed by the Parties.
Certification, and its date ofcompletion, by the importer, exporter,or producer, that, based on the evidence
and records maintained, the goods
specified in the origin certification
documents meet all the relevant
requirements of Chapter 3 (Rules ofOrigin) and are originating goods forthe purposes of the Australia-Japan
Economic Partnership Agreement.
Name and address of the importer,
exporter or producer who has completed
the origin certification document.

894

Annex 4
Referred to in Chapter 7 (Food Supply)
LIST OF ESSENTIAL FOOD
Note: This Annex is based on the Harmonized System, as
amended on 1 January 2012.
Tariffitem
numberDescription of Goods

02.01

Meat of bovine animals, fresh or chilled

02.02

Meat of bovine animals, frozen

0206.10

Edible offal of bovine animals, swine, sheep, goats, horses, asses,
mules or hinnies, fresh, chilled or frozen: Of bovine animals, freshor chilled

0206.21

Edible offal of bovine animals, swine, sheep, goats, horses, asses,
mules or hinnies, fresh, chilled or frozen: Of bovine animals,frozen: Tongues

0206.22

Edible offal of bovine animals, swine, sheep, goats, horses, asses,
mules or hinnies, fresh, chilled or frozen: Of bovine animals,frozen: Livers

0206.29

Edible offal of bovine animals, swine, sheep, goats, horses, asses,
mules or hinnies, fresh, chilled or frozen: Of bovine animals,frozen: Other

04.02

Milk and cream, concentrated or containing added sugar or othersweetening matter

04.03

Buttermilk, curdled milk and cream, yogurt, kephir and otherfermented or acidified milk and cream, whether or not concentrated orcontaining added sugar or other sweetening matter or flavoured orcontaining added fruit, nuts or cocoa

04.04

Whey, whether or not concentrated or containing added sugar or othersweetening matter; products consisting of natural milk constituents,
whether or not containing added sugar or other sweetening matter, notelsewhere specified or included

04.05

Butter and other fats and oils derived from milk; dairy spreads

04.06

Cheese and curd

10.01

Wheat and meslin895

10.03

Barley17.01

Cane or beet sugar and chemically pure sucrose, in solid form

896

Annex 5
Referred to in Chapter 8 (Energy and Mineral Resources)
LIST OF ENERGY AND MINERAL RESOURCE GOODS
Note: This Annex is based on the Harmonized System, as
amended on 1 January 2012.
Tariffitem
numberDescription of Goods

2505.10Natural sands of all kinds, whether or not coloured, other than metalbearing sands of Chapter 26: Silica sands and quartz sands

2519.10Natural magnesium carbonate (magnesite); fused magnesia; dead-burned(sintered) magnesia, whether or not containing small quantities of otheroxides added before sintering; other magnesium oxide, whether or not
pure: Natural magnesium carbonate (magnesite)

2520.10Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium
sulphate) whether or not coloured, with or without small quantities ofaccelerators or retarders: Gypsum; anhydrite

2522.10

Quicklime, slaked lime and hydraulic lime, other than calcium oxide andhydroxide of heading 28.25: Quicklime

2526.10Natural steatite, whether or not roughly trimmed or merely cut, by
sawing or otherwise, into blocks or slabs of a rectangular (including
square) shape; talc: Not crushed, not powdered

2526.20Natural steatite, whether or not roughly trimmed or merely cut, by
sawing or otherwise, into blocks or slabs of a rectangular (including
square) shape; talc: Crushed or powdered

2601.11

Iron ores and concentrates, including roasted iron pyrites: Iron ores
and concentrates, other than roasted iron pyrites: Non-agglomerated

2601.12Iron ores and concentrates, including roasted iron pyrites: Iron ores
and concentrates, other than roasted iron pyrites: Agglomerated

2602.00

Manganese ores and concentrates, including ferruginous manganese ores
and concentrates with a manganese content of 20 per cent or more,calculated on the dry weight2603.00

Copper ores and concentrates

2604.00

Nickel ores and concentrates

2605.00

Cobalt ores and concentrates

897

2606.00

Aluminium ores and concentrates

2607.00

Lead ores and concentrates

2608.00

Zinc ores and concentrates

2609.00

Tin ores and concentrates

2610.00

Chromium ores and concentrates

2611.00

Tungsten ores and concentrates

2613.10

Molybdenum ores and concentrates: Roasted

2613.90

Molybdenum ores and concentrates: Other

2614.00

Titanium ores and concentrates

2616.10

Precious metal ores and concentrates: Silver ores and concentrates

2616.90

Precious metal ores and concentrates: Other

2617.10

Other ores and concentrates: Antimony ores and concentrates

2617.90

Other ores and concentrates: Other

2620.11Slag, ash and residues (other than from the manufacture of iron or
steel) containing metals, arsenic or their compounds: Containing mainly
zinc: Hard zinc spelter

2620.19

Slag, ash and residues (other than from the manufacture of iron or
steel) containing metals, arsenic or their compounds: Containing mainly
zinc: Other

2620.30

Slag, ash and residues (other than from the manufacture of iron or
steel) containing metals, arsenic or their compounds: Containing mainly
copper2620.40

Slag, ash and residues (other than from the manufacture of iron or
steel) containing metals, arsenic or their compounds: Containing mainly
aluminium

2620.99

Slag, ash and residues (other than from the manufacture of iron or
steel) containing metals, arsenic or their compounds: Other: Other

2701.11

Coal; briquettes, ovoids and similar solid fuels manufactured from coal:
Coal, whether or not pulverised, but not agglomerated: Anthracite898

2701.12

Coal; briquettes, ovoids and similar solid fuels manufactured from coal:
Coal, whether or not pulverised, but not agglomerated: Bituminous coal

2701.19

Coal; briquettes, ovoids and similar solid fuels manufactured from coal:
Coal, whether or not pulverised, but not agglomerated: Other coal

2701.20

Coal; briquettes, ovoids and similar solid fuels manufactured from coal:
Briquettes, ovoids and similar solid fuels manufactured from coal2702.10

Lignite, whether or not agglomerated, excluding jet: Lignite, whether or
not pulverised, but not agglomerated

2702.20

Lignite, whether or not agglomerated, excluding jet: Agglomerated
lignite2703.00

Peat (including peat litter), whether or not agglomerated

2704.00

Coke and semi-coke of coal, of lignite or of peat, whether or not
agglomerated; retort carbon

2709.00

Petroleum oils and oils obtained from bituminous minerals, crude2710.12Petroleum oils and oils obtained from bituminous minerals, other thancrude; preparations not elsewhere specified or included, containing by
weight 70 per cent or more of petroleum oils or of oils obtained frombituminous minerals, these oils being the basic constituents of the
preparations; waste oils: Petroleum oils and oils obtained frombituminous minerals (other than crude) and preparations not elsewhere
specified or included, containing by weight 70 per cent or more of
petroleum oils or of oils obtained from bituminous minerals, these oils
being the basic constituents of the preparations, other than thosecontaining biodiesel and other than waste oils: Light oils andpreparations

2710.19

Petroleum oils and oils obtained from bituminous minerals, other thancrude; preparations not elsewhere specified or included, containing by
weight 70 per cent or more of petroleum oils or of oils obtained frombituminous minerals, these oils being the basic constituents of the
preparations; waste oils: Petroleum oils and oils obtained frombituminous minerals (other than crude) and preparations not elsewhere
specified or included, containing by weight 70 per cent or more of
petroleum oils or of oils obtained from bituminous minerals, these oils
being the basic constituents of the preparations, other than thosecontaining biodiesel and other than waste oils: Other

2711.11

Petroleum gases and other gaseous hydrocarbons: Liquefied: Natural gas

2711.12Petroleum gases and other gaseous hydrocarbons: Liquefied: Propane

2711.13

Petroleum gases and other gaseous hydrocarbons: Liquefied: Butanes

2711.19

Petroleum gases and other gaseous hydrocarbons: Liquefied: Other899

2711.21

Petroleum gases and other gaseous hydrocarbons: In gaseous state:
Natural gas

2711.29

Petroleum gases and other gaseous hydrocarbons: In gaseous state: Other

2712.10

Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack
wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar
products obtained by synthesis or by other processes, whether or notcoloured: Petroleum jelly

2712.20

Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack
wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar
products obtained by synthesis or by other processes, whether or notcoloured: Paraffin wax containing by weight less than 0.75 per cent ofoil

2712.90

Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack
wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar
products obtained by synthesis or by other processes, whether or notcoloured: Other

2713.11

Petroleum coke, petroleum bitumen and other residues of petroleum oils
or of oils obtained from bituminous minerals: Petroleum coke: Not
calcined

2713.12Petroleum coke, petroleum bitumen and other residues of petroleum oils
or of oils obtained from bituminous minerals: Petroleum coke: Calcined

2713.20

Petroleum coke, petroleum bitumen and other residues of petroleum oils
or of oils obtained from bituminous minerals: Petroleum bitumen

2713.90

Petroleum coke, petroleum bitumen and other residues of petroleum oils
or of oils obtained from bituminous minerals: Other residues of
petroleum oils or of oils obtained from bituminous minerals

2805.30

Alkali or alkaline-earth metals; rare-earth metals, scandium andyttrium, whether or not intermixed or interalloyed; mercury: Rare-earth
metals, scandium and yttrium, whether or not intermixed or interalloyed2818.30

Artificial corundum, whether or not chemically defined; aluminium oxide;
aluminium hydroxide: Aluminium hydroxide

2846.10

Compounds, inorganic or organic, of rare-earth metals, of yttrium or ofscandium or of mixtures of these metals: Cerium compounds

2846.90

Compounds, inorganic or organic, of rare-earth metals, of yttrium or ofscandium or of mixtures of these metals: Other

7501.10

Nickel mattes, nickel oxide sinters and other intermediate products ofnickel metallurgy: Nickel mattes

7601.10

Unwrought aluminium: Aluminium, not alloyed900

7601.20

Unwrought aluminium: Aluminium alloys

7603.10

Aluminium powders and flakes: Powders of non-lamellar structure8105.20

Cobalt mattes and other intermediate products of cobalt metallurgy;
cobalt and articles thereof, including waste and scrap: Cobalt mattes
and other intermediate products of cobalt metallurgy; unwrought cobalt;
powders901

Annex 6
Referred to in Chapter 9 (Trade in Services) and Chapter 14(Investment)
NON-CONFORMING MEASURES RELATING TO PARAGRAPH 1 OF ARTICLES
9.7 and 14.10
PART 1SCHEDULE OF AUSTRALIA
Section 1
Notes for Sections 2 and 3
1. Section 2 of the Schedule of Australia sets out,
pursuant to Articles 9.7 (Trade in Services –Non-Conforming Measures) and 14.10 (Investment –Non-Conforming Measures and Exceptions), Australia’s
existing measures that are not subject to some or all of
the obligations imposed by:(a)

Article 9.3 (Trade in Services - Market Access);(b)

Article 9.4 (Trade in Services - National
Treatment) or 14.3 (Investment - National
Treatment);(c)

Article 9.5 (Trade in Services - Most-FavouredNation Treatment) or 14.4 (Investment - MostFavoured-Nation Treatment);(d)

Article 9.6 (Trade in Services - Local Presence);(e)

Article 14.8 (Investment - Senior Management andBoards of Directors); or(f)

Article 14.9 (Investment - Prohibition of
Performance Requirements).

2. Section 3 of the Schedule of Australia sets out,
pursuant to Articles 9.7 (Trade in Services –Non-Conforming Measures) and 14.10 (Investment –Non-Conforming Measures and Exceptions), Australia’s
additional existing measures with respect to or relating totrade in financial services that are not subject to some or
all of the obligations imposed by:

902

(a)

Article 9.3 (Trade in Services - Market Access);(b)

Article 9.4 (Trade in Services - National
Treatment) or 14.3 (Investment - National
Treatment);(c)

Article 9.5 (Trade in Services - Most-FavouredNation Treatment) or 14.4 (Investment - MostFavoured-Nation Treatment);(d)

Article 9.6 (Trade in Services - Local Presence);(e)

Article 14.8 (Investment - Senior Management andBoards of Directors); or(f)

Article 14.9 (Investment – Prohibition of
Performance Requirements).

Note 1: Commitments on measures with respect to or
relating to trade in financial services areundertaken subject to the limitations andconditions set forth in Chapter 9 (Trade inServices), Chapter 11 (Financial Services),
Chapter 14 (Investment), this Section and the
Schedule below.
Note 2: To clarify Australia’s commitment with respect
to Article 9.3 (Trade in Services - Market
Access), enterprises supplying financial
services and constituted under the laws ofAustralia are subject to non-discriminatory
limitations on juridical form.1
Note 3: Without prejudice to other means of prudential
regulation of cross-border trade in financial
services, Australia reserves the right torequire the non-discriminatory licensing or
registration of cross-border financial service
suppliers of Japan and of financial instrumentsin accordance with Article 11.4 (Financial
Services – Domestic Regulation).
1

For example, partnerships and sole proprietorships are generally notacceptable juridical forms for authorised depository institutions inAustralia. This note is not itself intended to affect, or otherwise
limit, a choice by a financial service supplier of the other Party
between branches or subsidiaries.

903

Note 4: Australia reserves the right to adopt ormaintain non-discriminatory limitations
concerning admission to the market of new
financial services where such measures are
required to achieve prudential objectives.
Australia may determine the institutional andjuridical form through which a new financial
service may be supplied and may requireauthorisation for the supply of the service.
Where authorisation to supply a new financial
service is required, the authorisation may only
be refused for prudential reasons.
3.

Each Schedule entry sets out the following elements:(a)“Sector” refers to the sector for which the
Schedule entry is made;(b)“Obligations Concerned” specifies theobligation(s) referred to in paragraph 1 that,
pursuant to subparagraph 1(a) of Articles 9.7(Trade in Services - Non-Conforming Measures) and14.10 (Investment - Non-Conforming Measures andExceptions), do not apply to the listed
measure(s);(c)“Level of Government” indicates the level ofgovernment maintaining the listed measure(s);(d)“Source of Measure” means the laws, regulations
or other measures that are the source of the nonconforming measure for which the Schedule entry
is made. A measure cited in the “Source of
Measure” element:

(e)

(i)

means the measure as amended, continued
or renewed as of the date of entry into
force of this Agreement; and(ii)

includes any subordinate measure adopted
or maintained under the authority of andconsistent with the measure; and“Description” sets out the non-conforming measure
for which the Schedule entry is made.

904

Note 1: In accordance with Articles 9.7 (Trade inServices - Non-Conforming Measures) and 14.10(Investment - Non-Conforming Measures andExceptions), the articles of this Agreement
specified in the “Obligations Concerned”
element of an entry do not apply to the nonconforming measure identified in the“Description” element of that entry.
Note 2: A reference to National Treatment in the“Obligations Concerned” element of an entry
specifies Australia’s obligations under Article
9.4 (Trade in Services - National Treatment)
and Article 14.3 (Investment - National
Treatment).
4. Local Presence and National Treatment are separate
disciplines and a measure that is only inconsistent with
Local Presence (such as residency requirements) has notbeen reserved against National Treatment.
5. Where Australia maintains a measure that requires thata service supplier be a citizen, permanent resident orresident of its territory as a condition to the supply of aservice in its territory, a Schedule entry for that measuretaken with respect to Article 9.4 (Trade in Services National Treatment), 9.5 (Trade in Services –Most-Favoured-Nation Treatment) or 9.6 (Trade in Services Local Presence) shall operate as a Schedule entry withrespect to Article 14.3 (Investment - National Treatment),
14.4 (Investment - Most-Favoured-Nation Treatment) or 14.9
(Investment – Prohibition of Performance Requirements) tothe extent of that measure.
6. Australia reserves the right to maintain and to add tothis Schedule any non-conforming measure at the regional
level of government that existed at 1 January 2005, but was
not listed in this Schedule at the date of entry into forceof this Agreement, against the following obligations:(a)Article 9.4 (Trade in Services - National
Treatment) or 14.3 (Investment - National
Treatment);(b)

Article 9.5 (Trade in Services - Most-FavouredNation Treatment) or 14.4 (Investment - MostFavoured-Nation Treatment);

905

(c)

Article 9.6 (Trade in Services - Local Presence);(d)

Article 14.8 (Investment - Senior Management andBoards of Directors); or(e)

Article 14.9 (Investment – Prohibition of
Performance Requirements).

906

Section 2
1

Sector:All Sectors

Obligations
Concerned:

Market Access (Article 9.3)
National Treatment
Senior Management and Boards of
Directors (Article 14.8)

Level ofGovernment:

Central and Regional

Source of
Measure:Australia’s foreign investment policy,
which includes the Foreign
Acquisitions and Takeovers Act 1975
(Cth); Foreign Acquisitions andTakeovers Regulations 1989 (Cth);Financial Sector (Shareholdings) Act
1998 (Cth) and Ministerial Statements.
Land Act 1994 (Qld); Foreign Ownershipof Land Register Act 1988 (Qld)

Description:

CommonwealthA. The following investments may besubject to objections by theAustralian Government and may also
require notification to theGovernment2:(a)investments by foreign
persons3 of 5 per cent or more

2

Foreign Acquisitions and Takeovers Act 1975 (Cth) (FATA).
“Investments” means activities covered by Part II of FATA or, whereapplicable, ministerial statements on foreign investment policy.
Funding arrangements that include debt instruments having quasi-equity
characteristics will be treated as direct foreign investment.
3

A “foreign person” means, as defined in section 5 of the FATA:(a)a natural person not ordinarily resident in Australia;(b)a corporation in which a natural person not ordinarily
resident in Australia or a foreign corporation holds acontrolling interest;907

in the media sector,
regardless of the value of theinvestment;(b)investments by foreign persons
in existing4 Australianbusinesses, or prescribedcorporations,5 the value of(c)a corporation in which two or more persons, each of whom iseither a natural person not ordinarily resident in Australia
or a foreign corporation, hold an aggregate controllinginterest;(d)the trustee of a trust estate in which a natural person notordinarily resident in Australia or a foreign corporation
holds a substantial interest; or(e)the trustee of a trust estate in which two or more persons,each of whom is either a natural person not ordinarily
resident in Australia or a foreign corporation, hold an
aggregate substantial interest.

4

For the purposes of this entry, “existing” means in existence at thetime the investment is proposed or made.
5

For the purposes of this entry, “prescribed corporation” means:(a)a trading corporation;(b)a financial corporation;(c)a corporation incorporated in a Territory under the law inforce in that Territory relating to companies;(d)a foreign corporation that, on its last accounting date, held
assets the sum of the values of which exceeded 248 million
Australian Dollars (for item (b) of the entry) or 1078
million Australian Dollars (for item (c) of the entry), being
assets consisting of all or any of the following:(i)land situated in Australia (including legal andequitable interests in such land);(ii)

mineral rights;(iii) shares in a corporation incorporated in Australia;(e)a foreign corporation that was, on its last accounting date,a holding corporation of an Australian corporation orAustralian corporations, where the sum of the values on thatdate of the assets of the Australian corporation orAustralian corporations exceeded 248 million Australian908

whose assets exceeds 248
million# Australian Dollars in
the following sectors:(i)the telecommunications
sector;(ii)

the transport sector,
including airports, port
facilities, rail
infrastructure,international anddomestic aviation andshipping services
provided either within,or to and from,
Australia;(iii) the supply of trainingor human resources, orthe manufacture or
supply of military
goods, equipment, or
technology, to theAustralian or other
Dollars (for item (b) of the entry) or 1078 million
Australian Dollars (for item (c) of the entry);(f)a corporation that was, on its last accounting date, aholding corporation of a foreign corporation referred to inparagraph (d) or (e) of this footnote;(g)a foreign corporation that, on its last accounting date, held
assets of a kind or kinds referred to in paragraph (d) of
this footnote, where the sum of the values on that date ofthose assets was not less than one-half of the sum of thevalues on that date of the assets of the foreign corporationand of all the subsidiaries of that corporation; or(h)a foreign corporation that was, on its last accounting date,a holding corporation of an Australian corporation orAustralian corporations, where the sum of the values on thatdate of the assets of that Australian corporation or those
Australian corporations was not less than one-half of the sumof the values on that date of the assets of the foreign
corporation and of all the subsidiaries of that corporation.

#

This is the figure as at 1 January 2014. To be indexed on 1 Januaryeach year to the GDP implicit price deflator in the Australian
National Accounts for the previous financial year. If the Agreement
has not entered into force by 1 January 2015, this figure will beindexed on the date of entry into force.

909

defence forces;(iv)

the manufacture or
supply of goods,
equipment or
technologies able to be
used for a military
purpose;(v)

the development,
manufacture or supplyof, or provision ofservices relating to,encryption and security
technologies andcommunication systems;
and

(vi)

the extraction of (orrights to extract)
uranium or plutonium, or
the operation of nuclear
facilities;(c)

investments by foreign persons
in existing Australianbusinesses, or prescribedcorporations, in all othersectors, excluding financial
sector companies6, the valueof whose total assets exceeds
1078 million# Australian
Dollars;(d)acquisitions by foreign

6

A “financial sector company” means, as defined in section 3 of the
Financial Sector (Shareholdings) Act 1998:(a)an authorised deposit-taking institution; or(b)an authorised insurance company; or(c)a holding company of a company covered by paragraph (a) or(b) of this footnote.

#This is the figure as at 1 January 2014. To be indexed on 1 Januaryeach year to the GDP implicit price deflator in the Australian
National Accounts for the previous financial year. If the Agreement
has not entered into force by 1 January 2015, this figure will beindexed on the date of entry into force.

910

persons of developed nonresidential commercial realestate valued at more than
1078 million# Australian
Dollars;(e)

direct investments by foreign
government investors,
irrespective of size;

Notified investments may berefused, subject to interim orders,
and/or approved subject tocompliance with certain conditions.
Investments referred to in (a)through (e) for which no
notification is required or
received may be subject to orders
under Sections 18 through 21 and
21A of the FATA.
B. The acquisition of a stake in anexisting financial sector company by aforeign investor, or entry into an
arrangement by a foreign investor,
that would lead to an unacceptableshareholding situation or to practicalcontrol7 of an existing financial
sector company, may be refused, or be
subject to certain conditions8.
C. In addition to the measures
identified in this entry, otherentries in Annex 6 or Annex 7 set out
additional non-conforming measures
imposing specific limits on, or
requirements relating to, foreign
investment in the following areas:(a)Telstra;(b)

Commonwealth Serum

7“Unacceptable shareholding situation” and “practical control” asdefined in the Financial Sector (Shareholdings) Act 1998.
8

Ministerial statements on foreign investment policy including theTreasurer’s Press Release No. 28 of 9 April 1997.

911

Laboratories;(c)

Qantas Airways Ltd.;(d)Australian international
airlines, other than Qantas;(e)urban land;(f)agricultural land;(g)agribusiness;(h)federal leased airports; and(i)shipping.

Queensland
Certain leases (obtained at ballot),and other leases at the discretion of
the Minister, may be subject to acondition that the lessee personally
lives on the lease for the first sevenyears of its term.
While all changes to ownership of land
must be registered, there is anadditional duty on foreign land
holders to disclose, through aprescribed notification, presentinterests in and acquisitions of land,disposal of interests in land andnotification on ceasing to be or
becoming a foreign person.
Failure to provide the information
causes a breach of the Act that may
result in prosecution, the impositionof financial penalties and/or
forfeiture of the interest in the land
to the Crown.

912

2

Sector:All Sectors

Obligations
Concerned:

Local Presence (Article 9.6)

Level ofGovernment:

Central

Source of
Measure:Corporations Act 2001 (Cth)Corporations Regulations 2001 (Cth)Description:

At least one director of a privatecompany must be ordinarily resident inAustralia.
At least two directors of a publiccompany must be ordinarily resident inAustralia.
At least one secretary of a privatecompany (if such a private company
appoints one or more secretaries) must
be ordinarily resident in Australia.
At least one secretary of a publiccompany must be ordinarily resident inAustralia.

913

3

Sector:All Sectors

Obligations
Concerned:

National Treatment
Local Presence (Article 9.6)
Senior Management and Boards of
Directors (Article 14.8)

Level ofGovernment:

Regional

Source of
Measure:Associations Act (NT)
Associations Incorporations Act 1991
(ACT)
Associations Incorporations Act 1981
(Qld)
Association Incorporations Act 1985
(SA)
Associations Incorporation Act 1964
(Tas)
Associations Incorporation Reform Act
2012 (Vic)

Description:

Northern Territory
An application for the incorporation ofan association9 must be made by aperson who is a resident of theNorthern Territory.
The public officer of an incorporated
association must be a person who is a
resident of the Northern Territory.
Australian Capital Territory
An application for incorporation of an
association must be made by a person
who is a resident of the Australian
Capital Territory.
The public officer of an incorporated
association must be a person who is a
resident of the Australian Capital

9“Association” includes a trading association.

914

Territory.
Queensland
The office of secretary shall become
vacant if the person holding that
office ceases to be a resident in
Queensland, or in another State but not
more than 65 km from the Queensland
border.
The management committee of anincorporated association must ensure
the secretary is an individual residing
in Queensland, or in another State but
not more than 65 km from the Queensland
border.
The members of the management committeeof an incorporated association mustensure that the association has anaddress nominated for the service of
documents on the association. The
nominated address must be a place in
the State where a document can beserved personally on a person. A post
office box is not a place that can beshown as a nominated address.
South Australia
The public officer of an incorporated
association must be a person who is a
resident of South Australia.
Tasmania
A person is not eligible to beappointed as a public officer of anincorporated association unless the
person is resident in Tasmania.
Victoria
A person applying for the incorporationof an association must be an Australianresident.

915

The first secretary and secretary of anincorporated association must be
Australian residents and the first
secretary of an association applying
for incorporation must be an Australianresident.
The first secretary of an amalgamatedassociation must be an Australianresident.

916

4

Sector:All Sectors

Obligations
Concerned:

Local Presence (Article 9.6)
Senior Management and Boards of
Directors (Article 14.8)

Level ofGovernment:

Regional

Source of
Measure:Cooperatives Act 2002 (ACT)Co-operatives (Adoption of National
Law) Act 2012 (NSW)
Co-operatives Act (NT)Cooperatives Act 1997 (Qld)
Co-operatives Act 1997 (SA)
Cooperatives Act 1999 (Tas)
Co-operatives National Law Application
Act 2013 (Vic)
Co-operatives Act 2009 (WA)

Description:

All Australian States and Territories
Except for South Australia, a
cooperative must have a registeredoffice in each state or territory inwhich it operates. In South Australia,
registers must be kept at an office inSouth Australia.
The secretary of a cooperative must bea person ordinarily resident inAustralia.
Excluding those states and territories
which have implemented the Cooperatives National Law, a foreign
cooperative must appoint a person who
will act as agent of the cooperativein each state or territory in which it
operates.
Excluding those states and territories
which have implemented the
Co-operatives National Law, a foreign
cooperative must appoint a person
resident in each state or territory in917

which it operates as a person on whom
all notices and legal process may beserved on behalf of the cooperative.
At least two of the directors of acooperative must be Australianresidents.

918

5

Sector:All Sectors

Obligations
Concerned:

Local Presence (Article 9.6)

Level ofGovernment:

Regional

Source of
Measure:Partnership Act 1963 (ACT)Partnership Act 1892 (NSW)
Partnership Act 1997 (NT)Partnership Act 1891 (Qld)
Partnership Act 1891 (SA)Partnership Act 1891 (Tas)Partnership Act 1958 (Vic)

Description:

Australian Capital Territory, New South
Wales, Northern Territory, Queensland,South Australia, Tasmania and Victoria
A limited partnership or an
incorporated limited partnershipestablished in a State or Territory
must have an office, principal officeor registered office in that State or
Territory.

919

6

Sector:

Security Services

Obligations
Concerned:

National Treatment

Level ofGovernment:

Regional

Source of
Measure:Security Industry Act 1997 (NSW)

Description:

New South Wales
A person must be an Australian citizen
or an Australian permanent resident toobtain a licence to carry on a security
activity in New South Wales.

920

7

Sector:All Sectors

Obligations
Concerned:

Local Presence (Article 9.6)

Level ofGovernment:

Regional

Source of
Measure:Consumer Affairs and Fair Trading Act(NT)
Consumer Affairs and Fair Trading(Trading Stamps) Regulations (NT)Description:

Northern Territory
A promoter of a third party trading
scheme10 must maintain an office inAustralia.

10

The term “third party trading scheme” means a scheme or arrangement
under which the acquisition of goods or services by a consumer from a
supplier is a condition, which gives rise, or apparently gives rise,to an entitlement to a benefit from a third party in the form of goods
or services or some discount, concession or advantage in connection
with the acquisition of goods or services.

921

8

Sector:Professional Services

Obligations
Concerned:

National Treatment

Level ofGovernment:

Regional

Source of
Measure:Legal Practitioners Act 1981 (SA)

Description:

South Australia
A company that is a subsidiary of aforeign law firm is not permitted toobtain a practising certificate and is
not permitted to share profits with anyother company or firm.
Foreign natural persons practisingforeign law may only join a local law
firm as a consultant and may not enter
into partnership with or employ local
lawyers in South Australia.
(A person is not taken to be practising
the profession of the law if he or she
is only providing legal advice orservices relating to the law of a placeoutside Australia.)

922

9

Sector:Professional Services

Obligations
Concerned:

Local Presence (Article 9.6)

Level ofGovernment:

Central

Source of
Measure:Patents Act 1990 (Cth)Patent Regulations 1991 (Cth)Description:

In order to register to practise inAustralia, patent attorneys must be
ordinarily resident in Australia11.

11

For the purposes of this entry, a person is taken to be “ordinarily
resident” in Australia if the person has his or her home in Australia
or Australia is the country of his or her permanent abode even though
he or she is temporarily absent from Australia. However, the person istaken not to be “ordinarily resident” in Australia if he or she
resides in Australia for a special or temporary purpose only.

923

10 Sector:
Obligations
Concerned:

Professional Services
Local Presence (Article 9.6)
Senior Management and Boards of
Directors (Article 14.8)

Level ofGovernment:

Regional

Source of
Measure:Trustee Companies Act 1947 (ACT)
Trustee Companies Act 1964 (NSW)
Companies (Trustees and Personal
Representatives) Act 1981 (NT)Trustee Companies Act 1968 (Qld)
Trustee Companies Act 1988 (SA)Trustee Companies Act 1953 (Tas)Trustee Companies Act 1984 (Vic)
Trustee Companies Act 1987 (WA)

Description:

Northern Territory
A body corporate may not obtain a grantof probate or act as an executor of awill, or trustee of an estate of a
deceased person unless it is a“licensed trustee company” as definedin section 601RAA of the Corporations
Act 2001 (Cth), or a body corporate
authorised by a law of the Northern
Territory to obtain a grant of probate
and so act.
Western Australia
A company can only act as a trustee
company in Western Australia if it is a“licensed trustee company” as definedin section 601RAA of the Corporations
Act 2001 (Cth).
All other Australian States andTerritories
A body corporate may not obtain agrant of probate or act as an executorof a will and any codicil unless it is924

a “licensed trustee company” within
the meaning of Chapter 5D of the
Corporations Act 2001 (Cth).

925

11 Sector:

Professional Services

Obligations
Concerned:

Local Presence (Article 9.6)

Level ofGovernment:

Central and Regional

Source of
Measure:Corporations Act 2001 (Cth)Co-operative Housing and Starr-Bowkett
Societies Act 1998 (NSW)
Legal Practitioners Act 1981 (SA)
Legal Practitioners Regulations (SA)
Estate Agents Act 1980 (Vic)

Description:

CommonwealthA person who is not ordinarily resident
in Australia may be refused
registration as a company auditor or
liquidator. At least one partner in a
firm providing auditing services must
be a registered company auditor who isordinarily resident in Australia.
New South Wales
A person must be ordinarily resident in
New South Wales in order to be an
auditor of specified kinds of societies
and associations.
South Australia
Persons who provide auditing services
for legal practitioners’ trust accounts
must be public accountants engaged as aprincipal in practice in South
Australia.
Victoria
A firm of auditors cannot audit anestate agent’s accounts unless at least
one member of the firm of auditors is
an Australian resident.

926

12 Sector:

Professional Services

Obligations
Concerned:

Local Presence (Article 9.6)

Level ofGovernment:

Regional

Source of
Measure:Architects Act (NT)Description:

Northern Territory
To qualify for registration as anarchitectural partnership or company,
the partnership/company must have aplace of business or be carrying on
business within the Northern Territory.

927

13 Sector:
Obligations
Concerned:

Professional Services
National Treatment
Most-Favoured-Nation Treatment (Article
9.5)

Level ofGovernment:

Central

Source of
Measure:Migration Act 1958 (Cth)Description:

To practise as a migration agent inAustralia, a person must be an
Australian citizen or permanent
resident or a citizen of New Zealandwith a special category visa.

928

14 Sector:

Professional Services

Obligations
Concerned:

Local Presence (Article 9.6)

Level ofGovernment:

Central

Source of
Measure:Customs Act 1901 (Cth)Description:

To act as a customs broker inAustralia, service suppliers must
provide the service in and from
Australia.

929

15 Sector:

Research and Development Services

Obligations
Concerned:

National Treatment

Level ofGovernment:

Regional

Source of
Measure:Biodiscovery Act 2004 (Qld)

Description:

Queensland
Benefit sharing agreements require
sublicences for use of samples orderivates to conduct biodiscovery
research and commercialisation to beoffered first to Queensland-based
entities, then to Australian-based
entities, and then to overseas-based
entities. Any entity with a benefit
sharing agreement must obtain consent
before granting a sublicence to an
overseas-based entity.

930

16 Sector:
Obligations
Concerned:

Real Estate and Distribution Services
National Treatment
Local Presence (Article 9.6)

Level ofGovernment:

Regional

Source of
Measure:Community Land Management Act 1989
(NSW)
Strata Schemes Management Act 1996
(NSW)
Property, Stock and Business Agents Act
2002 (NSW)
Agents Licensing Act (NT)Agents Act 2003 (ACT)Property Agents and Motor Dealers Act
2000 (Qld)
Estate Agents Act 1980 (Vic)
Conveyancers Act 2006 (Vic)
Real Estate and Business Agents Act
1978 (WA)Real Estate and Business Agents(General) Regulations 1979 (WA)Settlement Agents Act 1981 (WA)Settlement Agents Regulations 1982 (WA)931

Description:

New South Wales
A person cannot be appointed as anagent (for a proprietor of adevelopment lot, neighbourhood lot or
strata lot) if they are not anAustralian resident. A person cannot be
appointed as an agent (for an owner ofa lot, for dealings with the owner’s
corporation) if they are not anAustralian resident. To be licensed asa property, stock, business, strata
managing or community managing agent in
NSW, licensees must have a registeredoffice in New South Wales.
Northern Territory
A licensed agent12 must maintain an
office in Australia at or from which
the conduct of business under the
licence is to occur.
Australian Capital Territory
An estate agent must have theirprincipal place of business in theAustralian Capital Territory.
Queensland
In order to operate as a real estateagent, auctioneer, motor dealer orcommercial agent, a person must have abusiness address in Queensland. This
must be a physical address and not apost box.
Victoria
A person cannot be licensed as an
estate agent unless they have aregistered office in Victoria and theymust maintain a principal office in

12

A “licensed agent” includes a real estate agent, business agent orconveyancing agent.

932

Victoria. An agent’s representative
must have a registered address inVictoria to which documents can be
sent.
A person cannot be licensed as aconveyancer or carry on a conveyancing
business in Victoria unless they
maintain a principal place of business
in Victoria.
Western Australia
A person seeking to carry on businessas a real estate or business agent inWestern Australia must establish andmaintain a registered office in theState.
A person seeking to carry on businessas a settlement agent (conveyancer) in
Western Australia must ordinarily
reside in the State.
A licensed settlement agent must
establish and maintain a registeredoffice in the State.

933

17 Sector:
Obligations
Concerned:

Fishing and PearlingMarket Access (Article 9.3)
National Treatment
Local Presence (Article 9.6)
Senior Management and Boards of
Directors (Article 14.8)

Level ofGovernment:

Central and Regional

Source of
Measure:Fisheries Management Act 1991 (Cth)Foreign Fishing Licences Levy Act 1991
(Cth)
Fisheries Management Act 1994 (NSW)
Fisheries Act 1995 (Vic)
Fish Resources Management Act 1994 (WA)Pearling Act 1990 (WA)Ministerial Policy Guideline No. 17 ofAugust 2001 (WA)

Description:

CommonwealthForeign fishing vessels13 seeking toundertake fishing activity in theAustralian Fishing Zone must be
authorised.
Where foreign fishing vessels areauthorised to undertake such fishingactivity, they may be subject to alevy14.
New South Wales13

For the purposes of this reservation, a “foreign fishing vessel” is
one that does not meet the definition of an Australian boat under the
Fisheries Management Act 1991 (Cth), that is, an Australian-flagged
boat (not owned by a foreign resident) or a boat owned by anAustralian resident or corporation and built, and whose operations are
based, in Australia.
14

The levy charged will be in accordance with the Foreign Fishing
Licences Levy Act 1991 or any amendments thereto.

934

A foreign person or a foreign-owned
body is not permitted to hold shares ina share management fishery.
Victoria
A fishery access licence or aquaculture
licence can only be issued to a natural
person who is an Australian resident,
or to a single corporation that has aregistered office in Australia.
Western Australia
Only an individual who is an Australian
citizen or permanent resident may be alicensee within the Western Australian
pearling industry.
In the case of corporations,partnerships or trusts holding
licences, these must be Australianowned and/or controlled (at least
51 per cent of the issued sharecapital, partnership interest or trust
property must be owned by Australians;
the chairman, majority of the board of
directors and all the company officers
must be Australians and must be
nominated by, and represent, Australianinterests).

935

18 Sector:
Obligations
Concerned:

Mining and Related Services
National Treatment
Prohibition of Performance Requirements(Article 14.9)

Level ofGovernment:

Regional

Source of
Measure:Mount Isa Mines Limited Agreement Act
1985 (Qld)

Description:

Queensland
The operator of Mount Isa Mines shall,so far as is reasonably andeconomically practicable:(a)use the services ofprofessional consultants
resident and available within
Queensland;(b)

use labour available within
Queensland;(c)when preparing specifications,calling for tenders andletting contracts for works,
materials, plant, equipment
and supplies ensure that
Queensland suppliers,
manufacturers, and contractors
are given reasonable
opportunity to tender orquote; and(d)give proper consideration andwhere possible preference toQueensland suppliers,
manufacturers and contractors
when letting contracts orplacing orders for works,
materials, plant, equipment
and supplies where price,936

quality, delivery and service
are equal to or better thanthat obtainable elsewhere.

937

19 Sector:

Distribution Services

Obligations
Concerned:

National Treatment

Level ofGovernment:

Regional

Source of
Measure:Rice Marketing Act 1983 (NSW)
Marketing of Potatoes Act 1946 (WA)

Description:

New South Wales and Western Australia
New South Wales retains marketingboard arrangements for rice andWestern Australia retains marketingboard arrangements for potatoes.

938

20 Sector:
Obligations
Concerned:

Other Business Services
Local Presence (Article 9.6)
Senior Management and Boards of
Directors (Article 14.8)

Level ofGovernment:

Regional

Source of
Measure:Prostitution Regulation Act (NT)Description:

Northern Territory
To be eligible for the grant of an
operator’s licence or a manager’s
licence in respect of an escort agency
business, an individual must be
resident in the Northern Territory.
For a body corporate to be granted an
operator’s licence, its officers mustalso meet the residency requirement.

939

21 Sector:
Obligations
Concerned:

Communication Services
Market Access (Article 9.3)
National Treatment
Senior Management and Boards of
Directors (Article 14.8)

Level ofGovernment:

Central

Source of
Measure:Telstra Corporation Act 1991 (Cth)Description:

Aggregate foreign equity is restricted
to no more than 35 per cent of sharesof Telstra. Individual or associatedgroup foreign investment is restricted
to no more than five per cent ofshares.
The chairperson and a majority of
directors of Telstra must be Australian
citizens and Telstra is required tomaintain its head office, main base ofoperations and place of incorporationin Australia.

940

22 Sector:

Distribution Services

Obligations
Concerned:

Local Presence (Article 9.6)

Level ofGovernment:

Regional

Source of
Measure:Firearms Act (NT)Description:

Northern Territory
Grant of a firearms licence15 requires
residency in the Northern Territory.
Licences and permits expire threemonths after the holder ceases toreside permanently in the Northern
Territory.

15

Firearms licences include but are not limited to firearms dealer’s
licence, armourer’s licence, firearms museum licence, firearms
collector’s licence, firearms employee licence, and paintballoperator’s licence.

941

23 Sector:

Distribution Services

Obligations
Concerned:

Local Presence (Article 9.6)

Level ofGovernment:

Regional

Source of
Measure:Liquor Act (NT) and policy and practiceKava Management Act (NT)Tobacco Control Act (NT) and policy andpractice

Description:

Northern Territory
The Northern Territory Licensing
Commission may require a liquor
licensee where the licensee is anindividual, or at least one of thelicensees where the licence is held bya partnership, or the licence nominee
where the licence is held by acorporation, to ordinarily residewithin the general locality of thepremises to which the licence relates.
The holder of a tobacco retail licence
may only sell tobacco products from thepremises specified in the licence.
A tobacco retail licence in relation toliquor licensed premises may only be
granted to the liquor licensee of thosepremises.
An applicant for a retail licence forkava must ordinarily reside or carry on
business in the relevant licence areain the Northern Territory.

942

24 Sector:

Distribution Services

Obligations
Concerned:

Performance Requirements (Article 14.9)

Level ofGovernment:

Regional

Source of
Measure:Wine Industry Act 1994 (Qld)

Description:

Queensland
In order to obtain a wine merchant’s
licence to sell wine, the businessconducted by a person under the licencemust contribute to the Queensland wine
industry in a substantial way. In orderto obtain a wine producer’s licence tosell wine, a person must be sellingwine made from fruit grown by the
person on the premises to which thelicence relates, or selling wine madeby the person on the premises to which
the licence relates.

943

25 Sector:
Obligations
Concerned:

Health Services
National Treatment
Senior Management and Boards of
Directors (Article 14.8)

Level ofGovernment:

Central

Source of
Measure:Commonwealth Serum Laboratories Act
1961 (Cth)Description:

The votes attached to significant
foreign shareholdings16 may not becounted in respect of the appointment,
replacement or removal of more than
one-third of the directors ofCommonwealth Serum Laboratories (CSL)
who hold office at a particular time.
The head office, principal facilities
used by CSL and any CSL subsidiaries
used to produce products derived fromhuman plasma collected from blood orplasma donated by individuals inAustralia must remain in Australia.
Two-thirds of the directors of theboard of CSL and the chairperson ofany meeting must be Australian
citizens. CSL must not seek
incorporation outside of Australia.

16

For the purposes of this entry, the term “significant foreign
shareholding” means a holding of voting shares in CSL in which a
foreign person has a relevant interest, if the foreign person has
relevant interests in at least five per cent of the voting shares in
CSL.

944

26 Sector:

Tourism and Travel-related Services

Obligations
Concerned:

Local Presence (Article 9.6)

Level ofGovernment:

Regional

Source of
Measure:Travel Agents Act 1988 (Qld)
Travel Agents Act 1985 (WA)Travel Agents Regulations 1986 (WA)

Description:

Queensland
In order to obtain a licence to operate
as a travel agent, a person must have abusiness address in Queensland.
Western Australia
To carry on business in Western
Australia as a travel agent, a person
must have a principal place of businessin the state.

945

27 Sector:

Recreational, Cultural and Sporting
Services

Obligations
Concerned:

Local Presence (Article 9.6)

Level ofGovernment:

Regional

Source of
Measure:Nature Conservation Act 1992 (Qld)
Nature Conservation (Wildlife
Management) Regulation 2006 (Qld)
Nature Conservation (Administration)
Regulation 2006 (Qld)
Nature Conservation (Protected Plants)
Conservation Plan 2000 (Qld)

Description:

Queensland
The Chief Executive of the Queensland
Department of Environment and Heritage
Protection may grant a wildlife
authority,17 other than a wildlife
movement permit, to a corporation only
if the corporation has an office in theState.
The chief executive may approve a
person to be an authorised cultivatoror propagator for protected plants only
if:(a)in the case of a natural
person, the person is a
resident of the State; or(b)

if the person is a corporation,
the corporation has premises in
the State at which the plants
are to be cultivated orpropagated.

17

This term is defined in Schedule 7 of the Nature Conservation(Administration) Regulation 2006 (Qld).

946

An individual or corporation is only
taken to be a “person aggrieved” by adecision, failure to make a decision or
conduct under the Act if the individual
is an Australian citizen or ordinarily
resident in Australia or, if a
corporation, established in Australia.

947

28 Sector:
Type of
Reservation:

Transport Services
National Treatment
Local Presence (Article 9.6)

Level ofGovernment:

Central

Source of
Measure:Competition and Consumer Act 2010 (Cth)Description:

Every ocean carrier who provides
international liner cargo shipping
services to or from Australia must, at
all times, be represented by a natural
person who is resident in Australia.
Only a person18 affected by aregistered conference agreement or bya registered non-conference ocean
carrier with substantial market power
may apply to the AustralianCompetition and Consumer Commission to
examine whether conference members,
and non-conference operators with
substantial market power, arehindering other shipping operatorsfrom engaging efficiently in theprovision of outward liner cargoservices to an extent that isreasonable. For greater certainty,
matters which are relevant to thedetermination of ‘reasonable’ include
Australia’s national interest and theinterests of Australian shippers.

18

For the purposes of this entry, sections 10.48 and 10.58 of Part Xof the Competition and Consumer Act 2010 list the categories of
persons to whom this reservation will apply.

948

29 Sector:
Obligations
Concerned:

Transport Services
Market Access (Article 9.3)
National Treatment
Senior Management and Boards of
Directors (Article 14.8)

Level ofGovernment:

Central

Source of
Measure:Air Navigation Act 1920 (Cth)Ministerial Statements

Description:

Total foreign ownership of individual
Australian international airlines(other than Qantas) is restricted to a
maximum of 49 per cent.
Furthermore, it is required that:(a)at least two-thirds of theboard members must be
Australian citizens;(b)

the chairperson of the board
must be an Australian citizen;(c)the airline’s head office must
be in Australia; and(d)the airline’s operational basemust be in Australia.

949

30 Sector:
Obligations
Concerned:

Transport Services
Market Access (Article 9.3)
National Treatment
Senior Management and Boards of
Directors (Article 14.8)

Level ofGovernment:

Central

Source of
Measure:Qantas Sale Act 1992 (Cth)Description:

Total foreign ownership of Qantas
Airways Ltd is restricted to a maximumof 49 per cent in aggregate, withindividual foreign holdings limited to
25 per cent and aggregate holdings byforeign airlines to 35 per cent. In
addition:(a)the head office of Qantas must
always be located inAustralia;(b)

the majority of Qantas’
operational facilities must be
located in Australia;(c)

at all times, at least twothirds of the directors of
Qantas must be Australian
citizens;(d)

at a meeting of the board of
directors of Qantas, thedirector presiding at themeeting (however described)
must be an Australian citizen;
and

(e)

Qantas is prohibited fromtaking any action to become
incorporated outside
Australia.

950

31 Sector:
Obligations
Concerned:

Transport Services
National Treatment
Local Presence (Article 9.6)

Level ofGovernment:

Regional

Source of
Measure:Commercial Passenger (Road Transport)
Act (NT)Road Transport (Public Passenger
Services) Regulations 2002 (ACT)Description:

Northern Territory
A taxi licence will be cancelled where
the holder, being an individual, has
not been ordinarily resident in the
Northern Territory for more than 6months or, being a body corporate, hasceased for more than 6 months to haveits principal place of business in the
Northern Territory.
Australian Capital Territory
An application for accreditation to run
a public transport service must be madeby an Australian citizen or permanent
resident of Australia.

951

Section 3
32 Sector:
Obligations
Concerned:

Financial Services
National Treatment
Market Access (Article 9.3)

Level ofGovernment:

Central

Source of
Measure:Banking Act 1959 (Cth)Banking Amendment Regulations 2000
(No. 1)
Payment Systems (Regulation) Act 1998
(Cth)

Description:

To undertake banking business inAustralia an entity must be a body
corporate and authorised by theAustralian Prudential Regulation
Authority (APRA) as an authorised
deposit-taking institution (ADI).
Foreign deposit-taking institutions(including foreign banks) may only
operate a banking business in Australia
through locally incorporated deposittaking subsidiaries or authorised
branches (foreign ADIs), or throughboth structures.
A foreign ADI is not permitted toaccept initial deposits (and otherfunds) from individuals and noncorporate institutions of less than
250,000 Australian Dollars.
A foreign deposit-taking institutionthat operates a representative officein Australia is not permitted toundertake any banking business,
including advertising for deposits, inAustralia. Such a representative office
is only permitted to act as a liaison
point.

952

Foreign banks located overseas may only
raise funds in Australia through theissue of debt securities provided thosesecurities are offered/traded inparcels of not less than 500,000
Australian Dollars and the securities
and any associated information
memoranda clearly state the issuingbank is not authorised under the
Banking Act 1959 in Australia.

953

33 Sector:

Financial Services

Obligations
Concerned:

National Treatment

Level ofGovernment:

Central

Source of
Measure:Commonwealth Banks Act 1959 (Cth)Description:

Liabilities of the Commonwealth Bank,
previously Commonwealth Governmentowned, are covered by transitional
guarantee arrangements.

954

34 Sector:

Financial Services

Obligations
Concerned:

Local Presence (Article 9.6)

Level ofGovernment:

Regional

Source of
Measure:Credit (Administration) Act 1984 (WA)Credit (Administration) Regulations
1985 (WA)
Debt Collectors Licensing Act 1964
(WA)
Debt Collectors Licensing Regulations
1964 (WA)Finance Brokers Control Act 1975 (WA)Finance Brokers (General) Regulations
1977 (WA)

Description:

Western Australia
A natural person (whether alone or inpartnership with other persons) or an
incorporated body seeking to carry on
a business of providing credit inWestern Australia (including where theprovision of the credit is connectedwith the carrying on of anotherbusiness), must have a principal
office in Australia and a principal
place of business in Western
Australia.
Any person (including an incorporatedbody) seeking to exercise or carry on
the business or any functions of adebt collector in Western Australia,
must have a principal place ofbusiness in the State.
A natural person seeking to carry on
business as a finance broker inWestern Australia must be ordinarily
resident in Western Australia. A
finance broker must have a registeredoffice in Western Australia while
carrying on business as a broker.

955

35 Sector:

Financial Services

Obligations
concerned:

Local Presence (Article 9.6)

Level ofGovernment:

Regional

Source of
Measure:Second-hand Dealers and Pawnbrokers
Act 2003 (Qld)

Description:

Queensland
A person operating as a second-handdealer or as a pawnbroker must have aprincipal place of business inQueensland where a document can beserved personally. A post office box
does not suffice.

956

PART 2SCHEDULE OF JAPAN
Section 1
Notes for Section 2
1. Section 2 of the Schedule of Japan sets out, in
accordance with Articles 9.7 (Trade in Services –Non-Conforming Measures) and 14.10 (Investment –Non-Conforming Measures and Exceptions), the reservations
taken by Japan with respect to existing measures that do
not conform with obligations imposed by:

2.

(a)

Article 9.3 (Trade in Services - Market Access);(b)

Article 9.4 (Trade in Services - National
Treatment) or 14.3 (Investment - National
Treatment);(c)

Article 9.5 (Trade in Services - Most-FavouredNation Treatment) or 14.4 (Investment - MostFavoured-Nation Treatment);(d)

Article 9.6 (Trade in Services - Local Presence);(e)

Article 14.8 (Investment - Senior Management andBoards of Directors); or(f)

Article 14.9 (Investment - Prohibition of
Performance Requirements).

Each reservation sets out the following elements:(a)“Sector” refers to the general sector in which
the reservation is taken;(b)“Sub-Sector” refers to the specific sector inwhich the reservation is taken;(c)“Industry Classification” refers, whereapplicable, and only for transparency purposes,to the activity covered by the reservationaccording to domestic or international industry
classification codes;

957

(d)

“Type of Reservation” specifies the obligations
referred to in paragraph 1 for which thereservation is taken;(e)“Level of Government” indicates the level ofgovernment maintaining the measure for which thereservation is taken;(f)“Measures” identifies the existing laws,
regulations or other measures for which thereservation is taken. A measure cited in the“Measures” element:

(g)

(i)

means the measure as amended, continued,
or renewed as of the date of entry into
force of this Agreement; and(ii)

includes any subordinate measure adopted
or maintained under the authority of andconsistent with the measure; and“Description” sets out, with regard to the
obligations referred to in paragraph 1, the nonconforming aspects of the existing measures forwhich the reservation is taken.

3. In the interpretation of a reservation, all elements of
the reservation shall be considered. A reservation shall beinterpreted in the light of the relevant provisions of the
Chapters against which the reservation is taken, and the“Measures” element shall prevail over all the otherelements.
4.

With respect to financial services:

958

(a)

for prudential reasons within the context ofArticle 11.4 (Financial Services - Domestic
Regulation), Japan shall not be prevented fromtaking measures such as non-discriminatory
limitations on juridical forms of a commercial
presence. For the same reasons, Japan shall not
be prevented from applying non-discriminatory
limitations concerning admission to the market of
new financial services which shall be consistent
with a regulatory framework aimed at achieving
such prudential objectives. In this context,
securities firms are allowed to deal insecurities defined in the relevant laws of Japan,
and banks are not allowed to deal in thosesecurities unless allowed in accordance withthose laws.

(b)services supplied in the Area of Australia to theservice consumer in Japan without any active
marketing from the service supplier are
considered as services supplied undersubparagraph (n)(ii) of Article 9.2 (Trade inServices - Definitions).

5. With respect to air transport services, measures
affecting traffic rights or measures affecting services
directly related to the exercise of traffic rights are notlisted in this Schedule, as these are excluded from thescope of Chapter 9 (Trade in Services) pursuant to
subparagraph 2(a) of Article 9.1 (Trade in Services Scope).
6. Laws and regulations with regard to spectrum
availability affecting obligations under Article 9.3 (Tradein Services - Market Access) are not included in thisSchedule, taking into account the Attachment 6 of
Guidelines for the Scheduling of Specific Commitments (WTO
Document S/L/92, dated 28 March 2001).
7. For the purposes of this Part, the term “JSIC” means
Japan Standard Industrial Classification set out by the
Ministry of Internal Affairs and Communications, andrevised on 6 November 2007.

959

Section 2
1

Sector:Agriculture, Forestry and Fisheries,
and Related Services (except fisheries
within the territorial sea, internal
waters, exclusive economic zone andcontinental shelf provided for in thereservation No. 12 in Part 2 (theSchedule of Japan) in Annex 7)

Sub-Sector:
Industry
JSIC 01
Classification:
JSIC 02

Agriculture
Forestry

JSIC 03

Fisheries, except
aquaculture

JSIC 04

Aquaculture

JSIC 6324 Agricultural cooperatives
JSIC 6325 Fishery and fisheryprocessing cooperatives
JSIC 871

Agriculture, forestry andfisheries cooperative
associations, n.e.c.

Type of
Reservation:

National Treatment (Articles 9.4 and
14.3)

Level ofGovernment:

Central Government

Measures:

Foreign Exchange and Foreign Trade
Law (Law No. 228 of 1949), Article 27
Cabinet Order on Foreign Direct
Investment (Cabinet Order No. 261 of
1980), Article 3

Description:

Trade in Services and Investment

960

The prior notification requirement
under the Foreign Exchange and Foreign
Trade Law applies to foreign investors
who intend to make investments inJapan in agriculture, forestry andfisheries, and related services(except fisheries within the
territorial sea, internal waters,
exclusive economic zone andcontinental shelf provided for in thereservation No. 12 in Part 2 (theSchedule of Japan) in Annex 7).

961

2

Sector:Automobile Maintenance Business

Sub-Sector:

Motor Vehicle Disassembling Repair
Business

Industry
JSIC 89
Classification:

Automobile maintenanceservices

Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Road Vehicle Law (Law No. 185 of
1951), Chapter 6

Description:

Trade in Services

Local Presence (Article 9.6)

A person who intends to conduct motor
vehicle disassembling repair
businesses is required to establish a
workplace in Japan and to obtain an
approval of the Director-General of
the District Transport Bureau having
jurisdiction over the district where
the workplace is located.

962

3

Sector:Business Services

Sub-Sector:
Industry
JSIC 9111 Employment services
Classification:
JSIC 9121 Worker dispatching services
Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Employment Security Law (Law No. 141
of 1947), Chapters 3 and 3-3

Local Presence (Article 9.6)

Law Concerning Securing the Proper
Operation of Worker Dispatching
Undertakings and Protecting Dispatched
Workers (Law No. 88 of 1985), Chapter
2
Port Labour Law (Law No. 40 of 1988),
Chapter 4
Mariner’s Employment Security Law(Law No. 130 of 1948), Chapter 3
Law Concerning the Improvement of
Employment of Construction Workers(Law No. 33 of 1976), Chapters 5 and 6
Description:

Trade in Services
A person who intends to supply thefollowing services for enterprises inJapan is required to have an
establishment in Japan and to obtain
permission from, or to submit
notification to, the competentauthority, as applicable:(a)private job placement services
including fee-charging job
placement services forconstruction workers; or

963

(b)

worker dispatching services
including stevedore
dispatching services, mariner
dispatching services and work
opportunities securingservices for construction
workers.

Labour supply services may besupplied only by a labour union which
has obtained permission from thecompetent authority pursuant to the
Employment Security Law or Mariner’s
Employment Security Law.

964

4

Sector:Collection Agency Services

Sub-Sector:
Industry
JSIC 6619 Miscellaneous financial
Classification:
auxiliaries
JSIC 7299 Professional services,
n.e.c.
Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Special Measures Law Concerning Credit
Management and Collection Business(Law No. 126 of 1998),
Articles 3 and 4

Local Presence (Article 9.6)

Attorney Law (Law No. 205 of 1949),
Articles 72 and 73
Description:

Trade in Services
A person who intends to supply
collection agency services whichconstitute the practice of law inrespect of legal cases is required tobe qualified as a lawyer under thelaws and regulations of Japan(“Bengoshi”), a legal professional
corporation under the laws andregulations of Japan (“Bengoshihojin”) or an enterprise establishedunder the Special Measures Law
Concerning Credit Management andCollection Business and to establish
an office in Japan.
No person may take over and recoverother person’s credits as businessexcept an enterprise established under
the Special Measures Law Concerning
Credit Management and Collection
Business that handles credits pursuant
to provisions of that Law.

965

5

Sector:Construction

Sub-Sector:
Industry
JSIC 06
Classification:

Construction work, general,
including public and private
construction work

JSIC 07

Construction work byspecialist contractor,
except equipment
installation work

JSIC 08

Equipment installation work

Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Construction Business Law (Law No. 100
of 1949), Chapter 2

Local Presence (Article 9.6)

Law Concerning Recycling ofConstruction Materials (Law No. 104 of
2000), Chapter 5
Description:

Trade in Services
1. A person who intends to conduct
construction business is required toestablish a place of business in Japanand to obtain permission from the
Minister of Land, Infrastructure,
Transport and Tourism or from theprefectural governor having
jurisdiction over the district where
the place of business is located.
2. A person who intends to conductdemolition work business is required
to establish a place of business inJapan and to be registered with theprefectural governor having
jurisdiction over the district where
the place of business is located.

966

6

Sector:Distribution Services

Sub-Sector:

Wholesale Trade Services, Retailing
Services, Commission Agents’ Services,
Related to Alcoholic Beverages

Industry
JSIC 5222 Liquors
Classification:
JSIC 5851 Liquor stores
Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Liquor Tax Law (Law No. 6 of 1953),
Articles 9, 10 and 11

Description:

Trade in Services
The number of licences conferred toservice suppliers in those sub-sectors
may be limited.

967

7

Sector:Distribution Services

Sub-Sector:

Wholesale Trade Services supplied at
Public Wholesale Market

Industry
JSIC 521
Classification:

Agricultural, animal andpoultry farm and aquatic
products

Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Wholesale Market Law (Law No. 35 of
1971), Articles 15, 17 and 33

Description:

Trade in Services
The number of licences conferred towholesale trade service suppliers at
public wholesale markets may belimited.

968

8

Sector:

Education, Learning Support

Sub-Sector:

Higher Educational Services

Industry
JSIC 816Classification:

Institution of higher
education

Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:Fundamental Law of Education (Law No.
120 of 2006), Article 6

Local Presence (Article 9.6)

School Education Law (Law No. 26 of
1947), Article 2
Private School Law (Law No. 270 of
1949), Article 3
Description:

Trade in Services
Higher educational services supplied
as formal education in Japan must be
supplied by formal education
institutions. Formal education
institutions must be established byschool juridical persons.
The term “formal education
institutions” means elementary
schools, lower secondary schools,
secondary schools, upper secondary
schools, universities, juniorcolleges, colleges of technology,
special support schools andkindergartens.
The term “school juridical person”
means a non-profit juridical person
established for the purposes ofsupplying educational services under
the law of Japan.

969

9

Sector:Financial Services

Sub-Sector:

Banking and Other Financial Services(excluding Insurance andInsurance-Related Services)

Industry
JSIC 622Classification:
JSIC 631

Banks, except central bankFinancial institutions forsmall-businesses

Type of
Reservation:

National Treatment (Articles 9.4 and
14.3)

Level ofGovernment:

Central Government

Measures:

Deposit Insurance Law (Law No. 34 of
1971), Article 2

Description:

Trade in Services and Investment
The deposit insurance system does notcover deposits taken by branches offoreign banks.

970

10 Sector:
Sub-Sector:

Financial Services
Insurance and Insurance-Related
Services

Industry
JSIC 672
Classification:

Non-life insurance
institutions

JSIC 6742 Non-life insurance agentsand brokers
Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Insurance Business Law (Law No. 105 of1995), Articles 185, 186, 275, 276,
277, 286 and 287

Local Presence (Article 9.6)

Cabinet Order for Enforcement of
Insurance Business Law (Cabinet OrderNo. 425 of 1995), Articles 19 and 39-2
Ministerial Ordinance for Enforcementof Insurance Business Law (Ministerial
Ordinance of the Ministry of Finance
No. 5 of 1996), Articles 116 and 212-6
Description:

Trade in Services
Commercial presence is in principle
required for insurance contracts on
the following items and any liability
arising therefrom:(a)goods being transported within
Japan; and(b)ships of Japanese registration
which are not used forinternational maritime
transport.

971

11 Sector:

Heat Supply

Sub-Sector:
Industry
JSIC 3511 Heat supply
Classification:
Type of
Reservation:

National Treatment (Articles 9.4 and
14.3)

Level ofGovernment:

Central Government

Measures:

Foreign Exchange and Foreign Trade Law(Law No. 228 of 1949), Article 27
Cabinet Order on Foreign Direct
Investment (Cabinet Order No. 261 of
1980), Article 3

Description:

Trade in Services and Investment
The prior notification requirement
under the Foreign Exchange and Foreign
Trade Law applies to foreign investors
who intend to make investments in theheat supply industry in Japan.

972

12 Sector:
Sub-Sector:

Information and Communications
Telecommunications

Industry
JSIC 3700 Head offices primarily
Classification:
engaged in managerial
operations
JSIC 3711 Regional telecommunications,
except wired broadcast
telephones
JSIC 3731 Services incidental totelecommunications
Type of
Reservation:

Market Access (Article 9.3)
National Treatment (Articles 9.4 and
14.3)
Senior Management and Boards of
Directors (Article 14.8)

Level ofGovernment:

Central Government

Measures:

Law Concerning Nippon Telegraph andTelephone Corporation, etc. (Law No.
85 of 1984), Articles 6 and 10

Description:

Trade in Services and Investment
1. Nippon Telegraph and Telephone
Corporation may not enter the nameand address in its register ofshareholders if the aggregate of theratio of the voting rights directly
and/or indirectly held by the persons
set forth in subparagraphs (a)through (c) reaches or exceeds one
third:(a)a natural person who does nothave Japanese nationality;(b)a foreign government or its
representative; and(c)a foreign legal person or aforeign entity.

973

2. Any natural person who does nothave Japanese nationality may notassume the office of director or
auditor of Nippon Telegraph andTelephone Corporation, Nippon
Telegraph and Telephone East
Corporation and Nippon Telegraph andTelephone West Corporation.

974

13 Sector:
Sub-Sector:

Information and Communications
Telecommunications and Internet Based
Services

Industry
JSIC 3711 Regional telecommunications,Classification:
except wired broadcast
telephones
JSIC 3712 Long-distancetelecommunications
JSIC 3719 Miscellaneous fixed
telecommunications
JSIC 3721 Mobile telecommunications
JSIC 401

Internet based services

Note: The activities covered by thereservation under JSIC 3711,
3712, 3719, 3721 or 401 arelimited to the activities which
are subject to the registration
obligation under Article 9 of
the Telecommunications Business
Law (Law No. 86 of 1984).
Type of
Reservation:

National Treatment (Articles 9.4 and
14.3)

Level ofGovernment:

Central Government

Measures:

Foreign Exchange and Foreign Trade Law(Law No. 228 of 1949), Article 27
Cabinet Order on Foreign Direct
Investment (Cabinet Order No. 261 of
1980), Article 3

Description:

Trade in Services and Investment
The prior notification requirement
under the Foreign Exchange and Foreign
Trade Law applies to foreign investors
who intend to make investments intelecommunications business andinternet based services in Japan.

975

14 Sector:
Sub-Sector:

Manufacturing
Shipbuilding and Repairing, and Marine
EnginesIndustry
JSIC 3131 Shipbuilding and repairing
Classification:
Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:Shipbuilding Law (Law No. 129 of
1950), Articles 2, 3 and 3-2

Description:

Trade in Services
A person who intends to establish or
extend docks, which can be used to
manufacture or repair vessels of 500
gross tonnage or more and/or 50 metresin length or more, is required toobtain permission from the Minister ofLand, Infrastructure, Transport andTourism. The issuance of a licence issubject to the requirements of an
economic needs test.

976

15 Sector:
Sub-Sector:

Manufacturing
Drugs and Medicines Manufacturing

Industry
JSIC 1653 Biological preparations
Classification:
Type of
Reservation:

National Treatment (Articles 9.4 and
14.3)

Level ofGovernment:

Central Government

Measures:

Foreign Exchange and Foreign Trade Law(Law No. 228 of 1949), Article 27
Cabinet Order on Foreign Direct
Investment (Cabinet Order No. 261 of
1980), Article 3

Description:

Trade in Services and Investment
The prior notification requirement
under the Foreign Exchange and Foreign
Trade Law applies to foreign investors
who intend to make investments in the
biological preparations manufacturingindustry in Japan. For greatercertainty, “biological preparations
manufacturing industry” deals witheconomic activities in establishment
which mainly produces vaccine, serum,
toxoid, antitoxin and some
preparations similar to theaforementioned products, or blood
products.

977

16 Sector:
Sub-Sector:

Manufacturing
Leather and Leather Products
Manufacturing

Industry
JSIC 1189 Textile apparel andClassification:accessories, n.e.c.
JSIC 1694 Gelatine and adhesives
JSIC 192

Rubber and plastic footwear
and its findings

JSIC 2011 Leather tanning andfinishing
JSIC 2021 Mechanical leather products,
except gloves and mittens
JSIC 2031 Cut stock and findings forboots and shoes
JSIC 2041 Leather footwear
JSIC 2051 Leather gloves and mittens
JSIC 2061 Baggage
JSIC 207

Handbags and small leather
cases

JSIC 2081 Fur skins
JSIC 2099 Miscellaneous leather
products
JSIC 3253 Sporting and athletic goods
Note 1: The activities covered by thereservation under JSIC 1189 or
3253 are limited to theactivities related to leather
and leather products
manufacturing.
Note 2: The activities covered by thereservation under JSIC 1694
are limited to the activities
related to animal glue(nikawa) and gelatine
manufacturing.

978

Type of
Reservation:

National Treatment (Articles 9.4 and
14.3)

Level ofGovernment:

Central Government

Measures:

Foreign Exchange and Foreign Trade Law(Law No. 228 of 1949), Article 27
Cabinet Order on Foreign Direct
Investment (Cabinet Order No. 261 of
1980), Article 3

Description:

Trade in Services and Investment
The prior notification requirement
under the Foreign Exchange and Foreign
Trade Law applies to foreign investors
who intend to make investments in theleather and leather products
manufacturing industry in Japan.

979

17 Sector:

Matters Related to the Nationality ofa ShipSub-Sector:
Industry
Classification:
Type of
Reservation:

Market Access (Article 9.3)
National Treatment (Articles 9.4 and
14.3)
Senior Management and Boards of
Directors (Article 14.8)

Level ofGovernment:

Central Government

Measures:

Ship Law (Law No. 46 of 1899), Article
1

Description:

Trade in Services and Investment
Nationality requirement applies to the
supply of international maritime
transport services (including servicesof passenger transportation andfreight transportation) throughestablishment of a registered company
operating a fleet flying the flag ofJapan.
The term “nationality requirement”
means that the ship must be owned by aJapanese national, or a company
established under the laws andregulations of Japan, of which all the
representatives and not less than twothirds of the executives administering
the affairs are Japanese nationals.

980

18 Sector:

Measuring Services

Sub-Sector:
Industry
JSIC 7441 Commodity inspection service
Classification:
JSIC 745 Surveyor certification
Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Measurement Law (Law No. 51 of 1992),
Chapters 3, 5, 6 and 8

Local Presence (Article 9.6)

Regulations on Measurement Law(Ministerial Ordinance of the Ministryof International Trade and Industry
No. 69 of 1993)
Ministerial Ordinance for DesignatedInspection Body, Designated
Verification Body, DesignatedMeasurement Certification Inspection
Body and Specified Measurement
Certification Accreditation Body
(Ministerial Ordinance of the Ministryof International Trade and Industry
No. 72 of 1993)
Description:

Trade in Services
1. A person who intends to supply
services of conducting the periodic
inspection of specified measuring
instruments is required to establish alegal person in Japan and to be
designated by the prefectural governor
having jurisdiction over the district
where the person intends to conduct
such inspection, or by the head of a
specified municipality in case theplace where the person intends to
conduct such inspection is locatedwithin the district of such specified
municipality.

981

2. A person who intends to supply
services of conducting theverification of specified measuring
instruments is required to establish alegal person in Japan and to be
designated by the Minister of Economy,
Trade and Industry.
3. A person who intends to conduct
measurement certification business,
including specified measurement
certification business, is required tohave an establishment in Japan and to
be registered with the prefectural
governor having jurisdiction over the
district where the establishment islocated.
4. A person who intends to supply
services of conducting the inspectionof specified measuring instruments
used for the measurement certificationis required to establish a legal
person in Japan and to be designatedby the prefectural governor having
jurisdiction over the district where
the person intends to conduct suchinspection.
5. A person who intends to supply
services of conducting theaccreditation for a person engaged in
specified measurement certification
business is required to establish alegal person in Japan, and to be
designated by the Minister of Economy,
Trade and Industry.
6. A person who intends to supply
services of conducting the calibrationof measuring instruments is required
to establish a legal person in Japanand to be designated by the Ministerof Economy, Trade and Industry.

982

19 Sector:

Medical, Health Care and Welfare

Sub-Sector:
Industry
JSIC 8599 Miscellaneous social
Classification:
insurance, social welfare
and care services
Type ofreservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Law Concerning Collection of Labour
Insurance Premium (Law No. 84 of1969), Chapter 4

Local Presence (Article 9.6)

Enforcement Regulations for the Law
Concerning Collection of Labour
Insurance Premium (Ministerial
Ordinance of the Ministry of Labour
No. 8 of 1972)
Description:

Trade in Services
Only an association of businessproprietors or a federation of such
associations approved by the Ministerof Health, Labour and Welfare under
the laws and regulations of Japan may
conduct labour insurance businesses
entrusted by business proprietors. An
association which intends to conduct
such labour insurance businesses under
the laws and regulations of Japan isrequired to establish an office inJapan, and to obtain the approval of
the Minister of Health, Labour andWelfare.

983

20 Sector:

MiningSub-Sector:
Industry
JSIC 05
Classification:
Type of
Reservation:

Mining and quarrying ofstone and gravel

Market Access (Article 9.3)
National Treatment (Articles 9.4 and
14.3)
Local Presence (Article 9.6)

Level ofGovernment:

Central Government

Measures:

Mining Law (Law No. 289 of
1950), Chapters 2 and 3

Description:

Trade in Services and Investment
Only a Japanese national or an
enterprise of Japan may have mining
rights or mining lease rights.

984

21 Sector:

Oil Industry

Sub-Sector:
Industry
JSIC 053
Classification:

Crude petroleum and natural
gas production

JSIC 1711 Petroleum refining
JSIC 1721 Lubricating oils and greases(not made in petroleum
refineries)
JSIC 1741 Paving materials
JSIC 1799 Miscellaneous petroleum andcoal products
JSIC 4711 Ordinary warehousing
JSIC 4721 Refrigerated warehousing
JSIC 5331 Petroleum
JSIC 6051 Petrol stations (gasoline
service stations)
JSIC 6052 Fuel stores, except gasoline
service stations
JSIC 9299 Miscellaneous businessservices, n.e.c.
Note 1: The activities covered by thereservation under JSIC 1741,
1799, 4711, 4721 or 6052 arelimited to those related tothe oil industry.
Note 2: The activities covered by thereservation under JSIC 9299
are limited to those related
to the liquefied petroleum
gas industry.
Type of
Reservation:

National Treatment (Articles 9.4 and
14.3)

Level ofGovernment:

Central Government

Measures:

Foreign Exchange and Foreign Trade Law(Law No. 228 of 1949), Article 27985

Cabinet Order on Foreign Direct
Investment (Cabinet Order No. 261 of
1980), Article 3
Description:

Trade in Services and Investment
The prior notification requirement
under the Foreign Exchange and Foreign
Trade Law applies to foreign investors
who intend to make investments in theoil industry in Japan. All organic
chemicals such as ethylene, ethylene
glycol and polycarbonates are outside
the scope of the oil industry.
Therefore, prior notification under
the Foreign Exchange and Foreign Trade
Law is not required for investments inthe manufacture of these products.

986

22 Sector:

Professional Services

Sub-Sector:
Industry
JSIC 7211 Lawyers’ offices
Classification:
Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Attorney Law (Law No. 205 of 1949),
Chapters 3, 4, 4-2, 5 and 9

Description:

Trade in Services

Local Presence (Article 9.6)

A natural person who intends tosupply legal services is required tobe qualified as a lawyer under thelaws and regulations of Japan(“Bengoshi”) and to establish an
office within the district of thelocal bar association to which thenatural person belongs.
An enterprise which intends to supply
legal services is required toestablish a legal professional
corporation under the laws andregulations of Japan (“BengoshiHojin”).

987

23 Sector:

Professional Services

Sub-Sector:
Industry
JSIC 7211 Lawyers’ offices
Classification:
Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Law on Special Measures Concerning theHandling of Legal Services by Foreign
Lawyers (Law No. 66 of 1986), Chapters
2 and 4

Description:

Trade in Services

Local Presence (Article 9.6)

A natural person who intends to supply
legal advisory services concerning
foreign laws is required to bequalified as a registered foreign
lawyer under the laws and regulationsof Japan (“Gaikoku-Ho-Jimu-Bengoshi”)
and to establish an office within the
district of the local bar association
to which the natural person belongs.
A registered foreign lawyer under thelaws and regulations of Japan isrequired to stay in Japan for not lessthan 180 days per year.

988

24 Sector:

Professional Services

Sub-Sector:
Industry
JSIC 7212 Patent attorneys’ offices
Classification:
Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Patent Attorney Law (Law No. 49 of
2000), Chapters 3, 6 and 8

Description:

Trade in Services

Local Presence (Article 9.6)

A natural person who intends to supply
patent attorney services is required
to be qualified as a patent attorney
under the laws and regulations ofJapan (“Benrishi”).
An enterprise which intends to supply
patent attorney services is required
to establish a patent businesscorporation under the laws andregulations of Japan (“Tokkyo-GyomuHojin”).

989

25 Sector:

Professional Services

Sub-Sector:
Industry
JSIC 7221 Notaries public’s andClassification:
judicial scriveners’ offices
Type of
Reservation:

Market Access (Article 9.3)
National Treatment (Article 9.4)
Local Presence (Article 9.6)

Level ofGovernment:

Central Government

Measures:

Notary Law (Law No. 53 of 1908),
Chapters 2 and 3

Description:

Trade in Services
Only a Japanese national may be
appointed as a notary in Japan.
The notary is required to establish an
office in the place designated by the
Minister of Justice.

990

26 Sector:

Professional Services

Sub-Sector:
Industry
JSIC 7221 Notaries public’s andClassification:
judicial scriveners’ offices
Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Judicial Scrivener Law (Law No. 197 of1950), Chapters 3, 4, 5, 7 and 10

Description:

Trade in Services

Local Presence (Article 9.6)

A natural person who intends to supply
judicial scrivener services isrequired to be qualified as a judicial
scrivener under the laws andregulations of Japan (“Shiho-Shoshi”)
and to establish an office within the
district of the judicial scrivener
association to which the natural
person belongs.
An enterprise which intends to supply
judicial scrivener services isrequired to establish a judicial
scrivener corporation under the laws
and regulations of Japan(“Shiho-Shoshi-Hojin”).

991

27 Sector:

Professional Services

Sub-Sector:
Industry
JSIC 7241 Certified public
Classification:accountants’ offices
Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Certified Public Accountant Law (Law
No. 103 of 1948), Chapters 3, 5-2 and7

Description:

Trade in Services

Local Presence (Article 9.6)

A natural person who intends to supply
certified public accountants services
is required to be qualified as acertified public accountant under thelaws and regulations of Japan(“Koninkaikeishi”).
An enterprise which intends to supply
certified public accountants services
is required to establish an audit
corporation under the laws andregulations of Japan (“Kansa-Hojin”).

992

28 Sector:

Professional Services

Sub-Sector:
Industry
JSIC 7242 Auditors’ offices
Classification:
Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Certified Public Tax Accountant Law(Law No. 237 of 1951), Chapters 3, 4,
5-2, 6 and 7

Local Presence (Article 9.6)

Enforcement Regulation on Certified
Public Tax Accountant Law (Ministerial
Ordinance of the Ministry of Finance
No. 55 of 1951)
Description:

Trade in Services
A natural person who intends to supply
certified public tax accountant
services is required to be qualified
as a certified public tax accountant
under the laws and regulations ofJapan (“Zeirishi”) and to establish an
office within the district ofcertified public tax accountant
association to which the natural
person belongs.
An enterprise which intends to supply
certified public tax accountant
services is required to establish acertified public tax accountant
corporation under the laws andregulations of Japan (“ZeirishiHojin”).

993

29 Sector:

Professional Services

Sub-Sector:
Industry
JSIC 7231 Administrative scriveners’
Classification:
offices
JSIC 7294 Certified real estateappraisers
JSIC 7299 Professional services,
n.e.c.
JSIC 7421 Architectural design
services
Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Architect and/or Building Engineer Law(Law No. 202 of 1950), Chapters 1, 2
and 6

Description:

Trade in Services

Local Presence (Article 9.6)

An architect and/or building
engineer, qualified as such under thelaws and regulations of Japan(“Kenchikushi”), or a person
employing such an architect and/or
building engineer, who intends to
conduct business of design,
superintendence of construction work,
administrative work related toconstruction work contracts,
supervision of building construction
work, survey and evaluation ofbuildings, and representation inprocedure under the laws andregulations concerning construction,
upon request from others forremuneration, is required toestablish an office in Japan.

994

30 Sector:

Professional Services

Sub-Sector:
Industry
JSIC 7251 Certified social insurance
Classification:and labour consultants’
offices
Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Certified Social Insurance and Labour
Consultant Law (Law No. 89 of 1968),
Chapters 2-2, 4-2, 4-3 and 5

Description:

Trade in Services

Local Presence (Article 9.6)

A natural person who intends to supply
social insurance and labour consultant
services is required to be qualified
as a certified social insurance andlabour consultant under the laws andregulations of Japan (“Shakai-HokenRomushi”) and to establish an officein Japan.
An enterprise which intends to supply
social insurance and labour consultant
services is required to establish acertified social insurance and labour
consultant corporation under the laws
and regulations of Japan (“ShakaiHoken-Romushi-Hojin”).

995

31 Sector:

Professional Services

Sub-Sector:
Industry
JSIC 7231 Administrative scriveners’
Classification:
officeType of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Administrative Scrivener Law (Law No.
4 of 1951), Chapters 3, 4, 5 and 8

Description:

Trade in Services

Local Presence (Article 9.6)

A natural person who intends to supply
administrative scrivener services isrequired to be qualified as anadministrative scrivener under thelaws and regulations of Japan(“Gyousei-Shoshi”) and to establish an
office within the district of theadministrative scrivener association
to which the natural person belongs.
An enterprise which intends to supply
administrative scrivener services isrequired to establish an
administrative scrivener corporation
under the laws and regulations ofJapan (“Gyousei-Shoshi-Hojin”).

996

32 Sector:

Professional Services

Sub-Sector:
Industry
JSIC 7299 Professional services
Classification:
n.e.c.
Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Maritime Procedure Agents Law (Law No.
32 of 1951), Article 17

Description:

Trade in Services
Maritime procedure agent services mustbe supplied by a natural person who isqualified as a maritime procedure
agent under the laws and regulationsof Japan (“Kaijidairishi”).

997

33 Sector:

Professional Services

Sub-Sector:
Industry
JSIC 7222 Land and house surveyors’
Classification:
offices
Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Land and House Surveyor Law (Law No.
228 of 1950), Chapters 3, 4, 5, 7 and
10

Description:

Trade in Services

Local Presence (Article 9.6)

A natural person who intends to supply
land and house surveyor services isrequired to be qualified as a land andhouse surveyor under the laws andregulations of Japan (“Tochi-KaokuChosashi”) and to establish an officewithin the district of the land andhouse surveyor association to which
the natural person belongs.
An enterprise which intends to supply
land and house surveyor services isrequired to establish a land and housesurveyor corporation under the laws
and regulations of Japan (“TochiKaoku-Chosashi-Hojin”).

998

34 Sector:

Real Estate

Sub-Sector:
Industry
JSIC 6811 Sales agents of buildings
Classification:and houses
JSIC 6812 Land subdividers anddevelopers
JSIC 6821 Real estate agents andbrokers
JSIC 6941 Real estate managers
Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Building Lots and Buildings
Transaction Business Law (Law No. 176
of 1952), Chapter 2

Local Presence (Article 9.6)

Real Estate Syndication Law (Law No.
77 of 1994), Chapters 2 and 4-2
Law Concerning Improving Management of
Condominiums (Law No. 149 of 2000),
Chapter 3
Description:

Trade in Services
1. A person who intends to conductbuilding lots and buildings
transaction business is required toestablish an office in Japan and toobtain a licence from the Minister ofLand, Infrastructure, Transport andTourism or from the prefectural
governor having jurisdiction over the
district where the office is located.

999

2. A person who intends to conduct
real estate syndication business isrequired to establish an office inJapan, and to obtain permission fromthe competent Minister or from theprefectural governor having
jurisdiction over the district where
the office is located or to submit
notification to the competent
Minister.
3. A person who intends to conductcondominiums management business isrequired to establish an office inJapan and to be registered in the list
maintained by the Ministry of Land,
Infrastructure, Transport and Tourism.

1000

35 Sector:

Real Estate Appraisal Services

Sub-Sector:
Industry
JSIC 7294 Certified real estateClassification:
appraisers
Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Law Concerning the Appraisal of Real
Estate (Law No. 152 of 1963), Chapter
3

Description:

Trade in Services

Local Presence (Article 9.6)

A person who intends to supply realestate appraisal services is required
to establish an office in Japan and to
be registered in the list maintainedby the Ministry of Land,
Infrastructure, Transport and Tourism
or the prefecture having jurisdiction
over the district where the office islocated.

1001

36 Sector:

Seafarers

Sub-Sector:
Industry
JSIC 031
Classification:
JSIC 451
JSIC 452

Marine fisheries
Oceangoing transport
Coastwise transport

Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:Mariners Law (Law No. 100 of 1947),
Chapter 4

National Treatment (Article 9.4)

Official Notification of the Director
General of Seafarers Department,
Maritime Technology and Safety Bureauof the Ministry of Transport, No. 115,
1990
Official Notification of the Director
General of Seafarers Department,
Maritime Technology and Safety Bureauof the Ministry of Transport, No. 327,
1990
Official Notification of the Director
General of Maritime Bureau of the
Ministry of Land, Infrastructure andTransport, No. 153, 2004
Description:

Trade in Services
Foreign nationals employed by Japaneseenterprises except for the seafarers
referred to in the relevant official
notifications may not work on vessels
flying the Japanese flag.

1002

37 Sector:

Security Guard Services

Sub-Sector:
Industry
JSIC 923
Classification:

Guard services

Type of
Reservation:

National Treatment (Articles 9.4 and
14.3)

Level ofGovernment:

Central Government

Measures:

Foreign Exchange and Foreign Trade Law(Law No. 228 of 1949), Article 27
Cabinet Order on Foreign Direct
Investment (Cabinet Order No. 261 of
1980), Article 3

Description:

Trade in Services and Investment
The prior notification requirement
under the Foreign Exchange and Foreign
Trade Law applies to foreign investors
who intend to make investments insecurity guard services in Japan.

1003

38 Sector:

Services Related to Occupational
Safety and Health

Sub-Sector:
Industry
JSIC 7299 Professional services,Classification:
n.e.c.
JSIC 7441 Commodity inspection
services
JSIC 7452 Environmental surveying
certification
JSIC 8222 Vocational guidance centers
Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:Industrial Safety and Health Law (Law
No. 57 of 1972), Chapters 5 and 8

Local Presence (Article 9.6)

Ministerial Ordinance for Registration
and Designation related to Industrial
Safety and Health Law and Orders basedon the Law (Ministerial Ordinance ofthe Ministry of Labour No. 44 of 1972)
Working Environment Measurement Law(Law No. 28 of 1975), Chapters 2 and 3
Enforcement Regulation of the Working
Environment Measurement Law(Ministerial Ordinance of the Ministryof Labour No. 20 of 1975)
Description:

Trade in Services

1004

A person who intends to supply
inspection or verification services
for working machines, skill training
courses and other related services inconnection with occupational safety
and health, or working environment
measurement services is required to beresident or to establish an office inJapan, and to be registered with the
Minister of Health, Labour and Welfare
or Director-General of the Prefectural
Labour Bureau.

1005

39 Sector:

Surveying Services

Sub-Sector:
Industry
JSIC 7422 Surveying services
Classification:
Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Survey Law (Law No. 188 of 1949),
Chapter 6

Description:

Trade in Services

Local Presence (Article 9.6)

A person who intends to supply
surveying services is required toestablish a place of business in Japanand to be registered with the Ministerof Land, Infrastructure, Transport andTourism.

1006

40 Sector:
Sub-Sector:

Transport
Air Transport

Industry
JSIC 4600 Head office primarily
Classification:
engaged in managerial
operations
JSIC 4611 Air transport
Type of
Reservation:

National Treatment (Article 14.3)
Most-Favoured-Nation Treatment(Article 14.4)
Senior Management and Boards of
Directors (Article 14.8)

Level ofGovernment:

Central Government

Measures:

Foreign Exchange and Foreign Trade Law(Law No. 228 of 1949), Article 27
Cabinet Order on Foreign Direct
Investment (Cabinet Order No. 261 of
1980), Article 3
Civil Aeronautics Law (Law No. 231 of
1952), Chapters 7 and 8

Description:

Investment
1. The prior notification requirement
under the Foreign Exchange and Foreign
Trade Law applies to foreign investors
who intend to make investments in airtransport businesses in Japan.
2. Permission of the Minister of Land,
Infrastructure, Transport and Tourism
for conducting air transportbusinesses as a Japanese air carrier
is not granted to the following
natural persons or entities applying
for the permission:(a)a natural person who does nothave Japanese nationality;(b)a foreign country, or aforeign public entity or its

1007

equivalent;(c)a legal person or other entity
constituted under the laws of
any foreign country; and(d)a legal person represented by
the natural persons or
entities referred to in
subparagraph (a), (b) or (c);a legal person of which morethan one-third of the membersof the board of directors arecomposed of the natural
persons or entities referred
to in subparagraph (a), (b) or(c); or a legal person ofwhich more than one-third of
voting rights are held by
natural persons or entities
referred to in subparagraph(a), (b) or (c).

In the event an air carrier falls intoa natural person or an entity referred
to in subparagraphs (a) through (d),the permission will lose its effect.
The conditions for the permission also
apply to companies such as holding
companies, which have substantial
control over the air carriers.
3. A Japanese air carrier or a company
having substantial control over such
air carrier, such as a holding
company, may reject the request from anatural person or an entity set forthin subparagraphs 2(a) through (c), whoowns equity investments in such air
carrier or company, to enter its nameand address in the register ofshareholders, in the event such air
carrier or company falls into a legal
person referred to in subparagraph2(d) by accepting such request.
4. Foreign air carriers are required
to obtain permission of the Ministerof Land, Infrastructure, Transport andTourism to conduct international air

1008

transport businesses.
5. Permission of the Minister of Land,
Infrastructure, Transport and Tourism
is required for the use of foreign
aircraft for air transportation ofpassengers or cargoes to and fromJapan for remuneration.
6. A foreign aircraft may not be
used for a flight between points
within Japan.

1009

41 Sector:
Sub-Sector:

Transport
Air Transport

Industry
JSIC 4600 Head offices primarily
Classification:
engaged in managerial
operations
JSIC 4621 Aircraft service, except airtransport
Type of
Reservation:

Market Access (Article 9.3)
National Treatment (Articles 9.4 and
14.3)
Senior Management and Boards of
Directors (Article 14.8)

Level ofGovernment:

Central Government

Measures:

Foreign Exchange and Foreign Trade Law(Law No. 228 of 1949), Article 27
Cabinet Order on Foreign Direct
Investment (Cabinet Order No. 261 of
1980), Article 3
Civil Aeronautics Law (Law No. 231 of
1952), Chapters 7 and 8

Description:

Trade in Services and Investment
1. The prior notification requirement
under the Foreign Exchange and Foreign
Trade Law applies to foreign investors
who intend to make investments inaerial work business in Japan.
2. Permission of the Minister of Land,
Infrastructure, Transport and Tourism
for conducting aerial work business is
not granted to the following natural
persons or entities applying for thepermission:(a)a natural person who does nothave Japanese nationality;(b)a foreign country, or aforeign public entity or its
equivalent;

1010

(c)

a legal person or other entity
constituted under the laws of
any foreign country; and(d)a legal person represented by
the natural persons or
entities referred to in
subparagraph (a), (b) or (c);a legal person of which morethan one-third of the membersof the board of directors arecomposed of the natural
persons or entities referred
to in subparagraph (a), (b) or(c); or a legal person ofwhich more than one-third of
the voting rights are held by
the natural persons or
entities referred to in
subparagraph (a), (b) or (c).

In the event a person conducting
aerial work business falls into anatural person or an entity referred
to in subparagraphs (a) through (d),the permission will lose its effect.
The conditions for the permission also
apply to companies, such as holding
companies, which have substantial
control over the person conducting
aerial work business.
3. A foreign aircraft may not be used
for a flight between points within
Japan.

1011

42 Sector:
Sub-Sector:

Transport
Air Transport (Registration of
Aircraft in the National Register)Industry
Classification:
Type of
Reservation:

Market Access (Article 9.3)
National Treatment (Articles 9.4 and
14.3)
Senior Management and Boards of
Directors (Article 14.8)

Level ofGovernment:

Central Government

Measures:

Civil Aeronautics Law (Law No. 231 of
1952), Chapter 2

Description:

Trade in Services and Investment
1. An aircraft owned by any of thefollowing natural persons or entities
may not be registered in the national
register:(a)a natural person who does nothave Japanese nationality;(b)a foreign country, or aforeign public entity or its
equivalent;(c)a legal person or other entity
constituted under the laws of
any foreign country; and

1012

(d)

a legal person represented by
the natural persons or
entities referred to in
subparagraph (a), (b) or (c);a legal person of which morethan one-third of the membersof the board of directors arecomposed of the natural
persons or entities referred
to in subparagraph (a), (b) or(c); or a legal person ofwhich more than one-third of
the voting rights are held by
the natural persons or
entities referred to in
subparagraph (a), (b) or (c).

2. A foreign aircraft may not beregistered in the national register.

1013

43 Sector:
Sub-Sector:

Transport
Customs Brokerage

Industry
JSIC 4899 Services incidental toClassification:transport, n.e.c.
Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Customs Brokerage Law (Law No. 122 of
1967), Chapter 2

Description:

Trade in Services

Local Presence (Article 9.6)

A person who intends to conductcustoms brokerage business is required
to have a place of business in Japanand to obtain permission of the
Director-General of Customs having
jurisdiction over the district where
the person intends to conduct customs
brokerage business.

1014

44 Sector:
Sub-Sector:

Transport
Freight Forwarding Business(excluding freight forwarding
business using air transportation)

Industry
JSIC 4441 Collect-and-deliver freightClassification:transport
JSIC 4821 Deliver freight transport,
except collect-and-deliver
freight transport
Type of
Reservation:

Market Access (Article 9.3)
National Treatment (Articles 9.4 and14.3)
Most-Favoured-Nation Treatment(Articles 9.5 and 14.4)
Local Presence (Article 9.6)
Senior Management and Boards of
Directors (Article 14.8)

Level ofGovernment:

Central Government

Measures:

Freight Forwarding Business Law (Law
No. 82 of 1989), Chapters 2, 3 and 4
Enforcement Regulation of Freight
Forwarding Business Law (Ministerial
Ordinance of the Ministry of Transport
No. 20 of 1990)

Description:

Trade in Services and Investment
1. The following natural persons or
entities are required to be registeredwith, or to obtain permission orapproval of, the Minister of Land,
Infrastructure, Transport and Tourism
for conducting freight forwarding
business using international shipping.
Such registration shall be made, orsuch permission or approval shall be
granted, on the basis of reciprocity:(a)a natural person who does nothave Japanese nationality;1015

(d)(da legal person(d)(b)

a foreign country, or aforeign public entity or its
equivalent;(c)a legal person or other entity
constituted under the laws of
any foreign country; and(d)a legal person represented by
the natural persons or
entities referred to in
subparagraph (a), (b) or (c);a legal person of which morethan one-third of the membersof the board of directors arecomposed of the natural
persons or entities referred
to in subparagraph (a), (b) or(c); or a legal person ofwhich more than one-third of
the voting rights are held by
the natural persons or
entities referred to in
subparagraph (a), (b) or (c).

2. A person who intends to conduct
freight forwarding business isrequired to establish an office inJapan, and to be registered with, orto obtain permission or approval of,
the Minister of Land, Infrastructure,
Transport and Tourism.

1016

45 Sector:
Sub-Sector:

Transport
Freight Forwarding Business (onlyfreight forwarding business using airtransportation)

Industry
JSIC 4441 Collect-and-deliver freightClassification:transport
JSIC 4821 Deliver freight transport,
except collect-and-deliver
freight transport
Type of
Reservation:

National Treatment (Article 14.3)
Most-Favoured-Nation Treatment(Article 14.4)
Senior Management and Boards of
Directors (Article 14.8)

Level ofGovernment:

Central Government

Measures:

Freight Forwarding Business Law (Law
No. 82 of 1989), Chapters 2, 3 and 4
Enforcement Regulation of Freight
Forwarding Business Law (Ministerial
Ordinance of Ministry of Transport No.
20 of 1990)

Description:

Investment
1. The following natural persons or
entities may not conduct freight
forwarding businesses using airtransportation between points within
Japan:(a)a natural person who does nothave Japanese nationality;(b)a foreign country, or aforeign public entity or its
equivalent;(c)a legal person or other entity
constituted under the laws of
any foreign country; and

1017

(d)

a legal person represented by
the natural persons or
entities referred to in
subparagraph (a), (b) or (c);a legal person of which morethan one-third of the membersof the board of directors arecomposed of the natural
persons or entities referred
to in subparagraph (a), (b) or(c); or a legal person ofwhich more than one-third of
the voting rights are held by
the natural persons or
entities referred to in
subparagraph (a), (b) or (c).

2. The natural persons or entities
referred to in subparagraphs 1(a)through (d) are required to beregistered with, or to obtain
permission or approval of, theMinister of Land, Infrastructure,
Transport and Tourism for conducting
freight forwarding businesses using
international air transportation. Suchregistration shall be permitted, orsuch permission or approval shall be
granted, on the basis of reciprocity.

1018

46 Sector:
Sub-Sector:

Transport
Railway Transport

Industry
JSIC 421 Railway transport
Classification:
JSIC 4851 Railway facilities services
Type of
Reservation:

National Treatment (Articles 9.4 and
14.3)

Level ofGovernment:

Central Government

Measures:

Foreign Exchange and Foreign Trade Law(Law No. 228 of 1949), Article 27
Cabinet Order on Foreign Direct
Investment (Cabinet Order No. 261 of
1980), Article 3

Description:

Trade in Services and Investment
The prior notification requirement
under the Foreign Exchange and Foreign
Trade Law applies to foreign investors
who intend to make investments in therailway transport industry in Japan.
The manufacture of vehicles, parts andcomponents for the railway transportindustry is not included in therailway transport industry. Therefore,
the prior notification under theForeign Exchange and Foreign Trade Law
is not required for the investments inthe manufacture of these products.

1019

47 Sector:
Sub-Sector:

Transport
Road Passenger Transport

Industry
JSIC 4311 Common omnibus operators
Classification:
Type of
Reservation:

National Treatment (Articles 9.4 and
14.3)

Level ofGovernment:

Central Government

Measures:

Foreign Exchange and Foreign Trade Law(Law No. 228 of 1949), Article 27
Cabinet Order on Foreign Direct
Investment (Cabinet Order No. 261 of
1980), Article 3

Description:

Trade in Services and Investment
The prior notification requirement
under the Foreign Exchange and Foreign
Trade Law applies to foreign investors
who intend to make investments in theomnibus industry in Japan. The
manufacture of vehicles, parts andcomponents for the omnibus industry is
not included in the omnibus industry.
Therefore, the prior notification
under the Foreign Exchange and Foreign
Trade Law is not required for theinvestments in the manufacture ofthese products.

1020

48 Sector:
Sub-Sector:

Transport
Road transport

Industry
JSIC 431
Classification:
JSIC 432
JSIC 433

Common omnibus operators
Common taxicab operators
Contracted omnibus operators

JSIC 4391 Motor passenger transport(particularly-contracted)
JSIC 441

Common motor trucking

JSIC 442

Motor trucking(particularlycontracted)

JSIC 443

Mini-sized vehicle freighttransport

Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Road Transport Law (Law No. 183 of
1951), Chapter 2

Local Presence (Article 9.6)

Special Measures Law Concerning theProper Management and Revitalizationof the Taxi Business in Specified andSemi-specified Regions (Law No. 64 of
2009)(hereinafter referred to in thisreservation as “the Law”), Chapters 2
and 7
Trucking Business Law (Law No. 83 of
1989), Chapter 2
Description:

Trade in Services
1. A person who intends to conduct
road passenger transport business orroad freight transport business isrequired to establish a place ofbusiness in Japan, and to obtain
permission of, or to submit
notification to, the Minister of Land,
Infrastructure, Transport and Tourism.

1021

2. In respect of common taxicab
operators business, the Minister ofLand, Infrastructure, Transport andTourism may not grant permission to aperson who intends to conduct thebusinesses, or may not approve amodification of the business plan ofsuch businesses in the “specified
regions” and in the “semi-specified
regions” designated by the Minister ofLand, Infrastructure, Transport andTourism. Such permission may be
granted, or such modification of thebusiness plan may be approved withrespect to “semi-specified regions”
when the standards set out in the Law
are met, including those that thecapacity of common taxicab operators
businesses in that region does notexceed the volumes of the traffic
demand.
Such designation would be made when
the capacity of common taxicab
transportation businesses in that
region exceeds or is likely to exceed
the volumes of traffic demand to theextent that it would become difficult
to secure the safety of transportationand the benefits of passengers.
3. In respect of common motor trucking
business or motor trucking business(particularly-contracted), theMinister of Land, Infrastructure,
Transport and Tourism may not grant
permission to a person who intends to
conduct the businesses, or may not
approve a modification of the businessplan of such businesses, in the“emergency supply/demand adjustmentarea” designated by the Minister ofLand, Infrastructure, Transport andTourism. Such designation would bemade when the capacity of common motor
trucking businesses or motor trucking
businesses (particularly-contracted)
in that area has significantly
exceeded the volumes of transportation
demand to the extent that theoperation of existing businesses would
become difficult.

1022

49 Sector:
Sub-Sector:

Transport
Services Incidental to Transport

Industry
JSIC 4852 Fixed facilities for road
Classification:transport
Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Road Transport Law (Law No. 183 of
1951), Chapter 4

Description:

Trade in Services
A person who intends to conduct
motorway businesses is required toobtain a licence from the Minister ofLand, Infrastructure, Transport andTourism. The issuance of a licence issubject to an economic needs test,
such as whether the proposed motorway
is appropriate in scale compared withthe volume and nature of traffic
demand in the proposed area.

1023

50 Sector:
Sub-Sector:

Transport
Services Incidental to Transport

Industry
Classification:
Type of
Reservation:

Market Access (Article 9.3)
National Treatment (Article 9.4)
Local Presence (Article 9.6)

Level ofGovernment:

Central Government

Measures:

Pilotage Law (Law No. 121 of 1949),
Chapters 2, 3 and 4

Description:

Trade in Services
Only a Japanese national may become apilot in Japan.
Pilots directing ships in the same
pilotage district are required toestablish a pilot association for thepilotage district.

1024

51 Sector:
Sub-Sector:

Transport
Water Transport

Industry
JSIC 451
Classification:
Type of
Reservation:

Oceangoing transport

Market Access (Article 9.3)
National Treatment (Article 9.4)
Most-Favoured-Nation Treatment(Article 9.5)

Level ofGovernment:

Central Government

Measures:

Law Concerning Special Measures
Against Unfavourable Treatment toJapanese Oceangoing Ship Operators byForeign Government (Law No. 60 of1977)

Description:

Trade in Services
Australian oceangoing ship operators
may be restricted or prohibited fromentering ports in Japan or fromloading and unloading cargoes in Japan
in cases where Japanese oceangoingship operators are prejudiced byAustralia.

1025

52 Sector:
Sub-Sector:

Transport
Water Transport

Industry
JSIC 452
Classification:
JSIC 453

Coastwise transport
Inland water transport

JSIC 4542 Coastwise ship leasing
Type of
Reservation:

National Treatment (Articles 9.4 and
14.3)

Level ofGovernment:

Central Government

Measures:

Foreign Exchange and Foreign Trade Law(Law No. 228 of 1949), Article 27
Cabinet Order on Foreign Direct
Investment (Cabinet Order No. 261 of
1980), Article 3

Description:

Trade in Services and Investment
The prior notification requirement
under the Foreign Exchange and Foreign
Trade Law applies to foreign investors
who intend to make investments in thewater transport industry in Japan. For
greater certainty, “water transportindustry” refers to theoceangoing/seagoing transport, thecoastwise transport (i.e. maritime
transport between ports in Japan), theinland water transport and the shipleasing industry. However, theoceangoing/seagoing transport industry
and the ship leasing industry
excluding the coastwise ship leasing
industry are exempted from the priornotification requirement.

1026

53 Sector:
Sub-Sector:

Transport
Water Transport

Industry
Classification:
Type of
Reservation:

Market Access (Article 9.3)
National Treatment (Articles 9.4 and14.3)
Most-Favoured-Nation Treatment(Articles 9.5 and 14.4)

Level ofGovernment:

Central Government

Measures:

Ship Law (Law No. 46 of 1899),
Article 3

Description:

Trade in Services and Investment
Unless otherwise specified in the laws
and regulations of Japan, orinternational agreements to which
Japan is a party, ships not flying theJapanese flag are prohibited fromentering ports in Japan which are notopen to foreign commerce and fromcarrying cargoes or passengers between
ports in Japan.

1027

54 Sector:

Vocational Skills Test

Sub-Sector:
Industry
Classification:
Type of
Reservation:

Market Access (Article 9.3)

Level ofGovernment:

Central Government

Measures:

Human Resources Development Promotion
Law (Law No. 64 of 1969), Chapter 5

Description:

Trade in Services

Local Presence (Article 9.6)

Some specific types of non-profit
organization (the employers’organizations or federations thereof,
general incorporated associations or
general incorporated foundations,labour unions that are juridical
persons, or other non-profit juridical
persons) can supply the service. Anysuch organization which intends tocarry out the vocational skills test
for workers is required to establish
an office in Japan and to be
designated by the Minister of Health,Labour and Welfare.

1028

55 Sector:

Water Supply and Waterworks

Sub-Sector:
Industry
JSIC 3611 Water for end users, except
Classification:industrial users
Type of
Reservation:

National Treatment (Articles 9.4 and
14.3)

Level ofGovernment:

Central Government

Measures:

Foreign Exchange and Foreign Trade
Law (Law No. 228 of 1949), Article 27
Cabinet Order on Foreign Direct
Investment (Cabinet Order No. 261 of
1980), Article 3

Description:

Trade in Services and Investment
The prior notification requirement
under the Foreign Exchange and Foreign
Trade Law applies to foreign investors
who intend to make investments in thewater supply and waterworks industry
in Japan.

1029

56 Sector:
Sub-Sector:

Wholesale and Retail Trade
Livestock

Industry
JSIC 5219 Miscellaneous agricultural,
Classification:
animal and poultry farm andaquatic productsType of
Reservation:

Local Presence (Article 9.6)

Level ofGovernment:

Central Government

Measures:

Livestock Dealer Law(Law No. 208 of 1949), Article 3

Description:

Trade in Services
A person who intends to conduct
livestock trading business is required
to be resident in Japan, and to obtaina licence from the prefectural
governor having jurisdiction over theplace of residence. For greatercertainty, the term “livestock
trading” means the trading or exchangeof livestock, or the good offices forsuch trading or exchange.

1030

Annex 7
Referred to in Chapter 9 (Trade in Services) and
Chapter 14 (Investment)
NON-CONFORMING MEASURES RELATING TO PARAGRAPH 2 OF ARTICLES
9.7 AND 14.10
PART 1SCHEDULE OF AUSTRALIA
Section 1
Notes for Sections 2 and 3
1. Section 2 of the Schedule of Australia sets out,
pursuant to Articles 9.7 (Trade in Services - NonConforming Measures) and 14.10 (Investment - Non-Conforming
Measures and Exceptions) the specific sectors, sub-sectors
or activities for which Australia may maintain existing, or
adopt new or more restrictive, measures that do not conformwith obligations imposed by:(a)

Article 9.3 (Trade in Services - Market Access);(b)

Article 9.4 (Trade in Services - National
Treatment) or 14.3 (Investment - National
Treatment);(c)

Article 9.5 (Trade in Services - Most-FavouredNation Treatment) or 14.4 (Investment - MostFavoured-Nation Treatment);(d)

Article 9.6 (Trade in Services - Local Presence);(e)

Article 14.8 (Investment - Senior Management andBoards of Directors); or(f)

Article 14.9 (Investment – Prohibition of
Performance Requirements).

1031

2. Section 3 of the Schedule of Australia sets out,
pursuant to Articles 9.7 (Trade in Services - NonConforming Measures) and 14.10 (Investment - Non-Conforming
Measures and Exceptions), additional financial services
sectors or activities for which Australia may maintainexisting, or adopt new or more restrictive, measures that
do not conform with obligations imposed by:(a)

Article 9.3 (Trade in Services - Market Access);(b)

Article 9.4 (Trade in Services - National
Treatment) or 14.3 (Investment - National
Treatment);(c)

Article 9.5 (Trade in Services - Most-FavouredNation Treatment) or 14.4 (Investment - MostFavoured-Nation Treatment);(d)

Article 9.6 (Trade in Services - Local Presence);(e)

Article 14.8 (Investment - Senior Management andBoards of Directors); or(f)

Article 14.9 (Investment – Prohibition of
Performance Requirements).

Note 1: Commitments on financial services areundertaken subject to the limitations andconditions set forth in Chapter 9 (Trade inServices), Chapter 11 (Financial Services),
Chapter 14 (Investment), this Section and the
Schedule below.
Note 2: To clarify Australia’s commitment with respect
to Article 9.3 (Trade in Services - Market
Access), enterprises supplying financial
services and constituted under the laws ofAustralia are subject to non-discriminatory
limitations on juridical form.1

1

For example, partnerships and sole proprietorships are generally notacceptable juridical forms for authorised depository institutions inAustralia. This note is not itself intended to affect, orotherwise limit, a choice by a financial service supplier of the otherParty between branches or subsidiaries.

1032

Note 3: Without prejudice to other means of prudential
regulation of cross-border trade in financial
services, Australia reserves the right torequire the non-discriminatory licensing or
registration of cross-border financial service
suppliers of Japan and of financial instrumentsin accordance with Article 11.4 (Financial
Services – Domestic Regulation).
Note 4: Australia reserves the right to adopt ormaintain non-discriminatory limitations
concerning admission to the market of new
financial services where such measures are
required to achieve prudential objectives.
Australia may determine the institutional andjuridical form through which a new financial
service may be supplied and may requireauthorisation for the supply of the service.
Where authorisation to supply a new financial
service is required, the authorisation may only
be refused for prudential reasons.
3.

Each Schedule entry sets out the following elements:(a)“Sector” refers to the sector for which the entry
is made;(b)“Obligations Concerned” specifies theobligation(s) referred to in paragraph 1 that,
pursuant to paragraph 2 of Articles 9.7 (Trade inServices – Non-Conforming Measures) and 14.10(Investment – Non-Conforming Measures andExceptions), do not apply to the sectors, subsectors or activities listed in the entry;(c)“Description” sets out the scope of the sector,
sub-sector or activities covered by the entry;
and

(d)

“Existing Measures” identifies for transparency
purposes, where relevant and practical, existingmeasures that apply to the sector, sub-sector or
activities covered by the entry.

1033

Note 1: In accordance with Articles 9.7 (Trade inServices - Non-Conforming Measures) and 14.10(Investment - Non-Conforming Measures andExceptions), the articles of this Agreement
specified in the “Obligations Concerned”
element of an entry do not apply to thenon-conforming measure identified in the
Description element of that entry.
Note 2: A reference to National Treatment in the“Obligations Concerned” element of an entry
specifies Australia’s obligations under Article
9.4 (Trade in Services - National Treatment)
and Article 14.3 (Investment - National
Treatment).

1034

Section 2
1

Sector:All Sectors

Obligations
Concerned:

Market Access (Article 9.3)

Description:

Australia reserves the right to adopt
or maintain any measure with respect
to the supply of a service by thepresence of natural persons, or othermovement of natural persons, including
entry or temporary stay, subject tothe provisions of Chapter 12 (Movementof Natural Persons).

Existing
Measures:

1035

2

Sector:All Sectors

Obligations
Concerned:

Market Access (Article 9.3)
National Treatment
Local Presence (Article 9.6)
Senior Management and Boards of
Directors (Article 14.8)
Prohibition of Performance Requirements(Article 14.9)

Description:

Australia reserves the right to adopt
or maintain any measure according
preferences to any Indigenous personor organisation or providing for thefavourable treatment of any Indigenous
person or organisation in relation toacquisition, establishment oroperation of any commercial orindustrial undertaking in the service
sector.
Australia reserves the right to adopt
or maintain any measure with respect
to investment that accords preferences
to any Indigenous person ororganisation or providing for thefavourable treatment of any Indigenous
person or organisation.
For the purpose of this reservation,an Indigenous person means a person of
the Aboriginal and Torres Strait
Islander peoples.

Existing
Measures:

Legislation and ministerial statements
at all levels of government including:Australia’s Foreign Investment Policy
Native Title Act 1993 (Cth)Aboriginal Land Rights (Northern
Territory) Act 1976 (Cth)Aboriginal Land Rights Act 1983 (NSW)Native Title (New South Wales) Act

1036

1994 (NSW)
Aboriginal Land Act 1991 (Qld)
Torres Strait Islander Land Act 1991
(Qld)
Native Title (South Australia) Act
1994 (SA)
Maralinga Tjarutja Land Rights Act
1984 (SA)Anangu Pitjantjatjara Yankunytjatjara
Land Rights Act 1981 (SA)Anangu Pitjantjatjara Yankunytjatjara
Land Rights Regulations 2010 (SA)
Pitjantjatjara Land Rights Regulations
2003 (SA)The statutory bodies that administer
the Anangu Pitjantjatjara
Yankunytjatjara lands and the
Maralinga Tjarutja lands
Mining Act 1971 (SA)
Opal Mining Act 1995 (SA)Aboriginal Lands Act 1995 (Tas)
Traditional Owner Settlement Act 2010
(Vic)

1037

3

Sector:All Sectors

Obligations
Concerned:

Market Access (Article 9.3)

Description:

Australia reserves the right to adopt
or maintain any measure at theregional level of government that is
not inconsistent with Australia’s
Revised Services Offer of 31 May 2005
in the World Trade Organization Doha
Development Agenda negotiations (WTO
Document - TN/S/O/AUS/Rev.1).

Existing
Measures:

1038

4

Sector:All Sectors

Obligations
Concerned:

Market Access (Article 9.3)
National Treatment
Prohibition of Performance
Requirements (Article 14.9)

Description:

Australia reserves the right to adopt
or maintain any measure with respect
to proposals by ‘foreign persons2’ andforeign government investors to invest
in Australian urban land3 (includinginterests that arise via leases,
financing and profit sharing
arrangements, and the acquisition ofinterests in urban land corporations
and trusts), other than developed
non-residential commercial realestate.

Existing
Measures:

Australia’s foreign investment policy,
which includes the Foreign
Acquisitions and Takeovers Act 1975
(Cth) (FATA); Foreign Acquisitions andTakeovers Regulations 1989 (Cth);Financial Sector (Shareholdings) Act
1998 (Cth); and Ministerial
Statements.
Economic Development Act 2012 (Qld)
Sustainable Planning Act 2009 (Qld)
Integrated Resort Development Act 1997
(Qld)
Mixed Use Development Act 1992 (Qld)
Sanctuary Cove Resort Act 1995 (Qld)
Townsville City Council (Douglas Land
Development) Act 1993 (Qld)2

The term “foreign person” has the meaning set out in the FATA.

3

The term “Australian urban land” has the meaning set out in the FATA.

1039

5

Sector:All Sectors

Obligations
Concerned:

Market Access (Article 9.3)
National Treatment
Most-Favoured-Nation Treatment(Article 14.4)
Local Presence (Article 9.6)
Senior Management and Boards of
Directors (Article 14.8)
Prohibition of Performance Requirements(Article 14.9)

4

Description:

Australia reserves the right to adopt
or maintain any measure that it
considers necessary for the protectionof its essential security interests
with respect to proposals by foreign
persons4 and foreign government
investors to invest in Australia.

Existing
Measures:

Australia’s foreign investment policy,
which includes the Foreign
Acquisitions and Takeovers Act 1975
(Cth); Foreign Acquisitions andTakeovers Regulations 1989 (Cth);Financial Sector (Shareholdings) Act
1998 (Cth); and Ministerial
Statements.

The term “foreign person” has the meaning set out in the FATA.

1040

6

Sector:All Sectors

Obligations
Concerned:

Market Access (Article 9.3)
National Treatment
Most-Favoured-Nation Treatment(Article 14.4)
Local Presence (Article 9.6)
Senior Management and Boards of
Directors (Article 14.8)
Performance Requirements (Article 14.9)

5

Description:

Australia reserves the right to adopt
or maintain any measure to allow thescreening of proposals, by foreign
persons5, to invest 15 million
Australian Dollars or more inAustralian agricultural land and
53 million Australian Dollars or more
in Australian agribusinesses.

Existing
Measures:

Australia’s foreign investment policy,
which includes the Foreign
Acquisitions and Takeovers Act 1975
(Cth); Foreign Acquisitions andTakeovers Regulations 1989 (Cth);Financial Sector (Shareholdings) Act
1998 (Cth) and Ministerial Statements.

The term “foreign person” has the meaning set out in the FATA.

1041

7

Sector:All Sectors

Obligations
Concerned:

Market Access (Article 9.3)
National Treatment
Senior Management and Boards of
Directors (Article 14.8)
Prohibition of Performance Requirements(Article 14.9)

Description:

Australia reserves the right to adopt
or maintain any measure with respect
to:(a)the devolution to the private
sector of services provided in
the exercise of governmental
authority at the time that theAgreement comes into force;
and

(b)

the privatisation of
government owned entities orassets.

Existing
Measures:

1042

8

Sector:All Sectors

Obligations
Concerned:

Market Access (Article 9.3)
National Treatment
Most-Favoured-Nation Treatment(Article 9.5 and Article 14.4)
Local Presence (Article 9.6)
Senior Management and Boards of
Directors (Article 14.8)
Prohibition of Performance Requirements(Article 14.9)

Description:

Australia reserves the right to adopt
or maintain any measure with respect
to the provision of law enforcement
and correctional services, and thefollowing services6 to the extent thatthey are social services establishedor maintained for a public purpose:income security or insurance, social
security or insurance, social welfare,public education, public training,
health and child care.

Existing
Measures:6

For the avoidance of doubt, this includes any measure with respect to:
the collection of blood and its components; the distribution of bloodand blood-related products, including plasma derived products; plasma
fractionation services; and the procurement of blood and blood-related
products and services.

1043

9

Sector:Broadcasting and Audiovisual Services7
Advertising Services
Live Performance8

Obligations
Concerned:

Market Access (Article 9.3)
National Treatment
Most-Favoured-Nation Treatment(Article 9.5 and Article 14.4)9Local Presence (Article 9.6)10
Prohibition of Performance
Requirements (Article 14.9)

Description:

Australia reserves the right to adopt
or maintain any measure with respectto:(a)transmission quotas for local
content on free-to-air
commercial television
broadcasting services;(b)

non-discriminatory expenditure
requirements for Australianproduction on subscription
television broadcasting
services;(c)transmission quotas for local
content on free-to-air radio
broadcasting services;7

For greater certainty, Australia reserves the right to adopt ormaintain measures under subparagraphs (a)-(f) with respect to theservices supplied by the Australian Broadcasting Corporation and theSpecial Broadcasting Service Corporation.
8

Applies only in respect of subparagraph (f).

9Applies only to the treatment as local content of New Zealandprograms or productions.
10

Applies only in respect of subparagraph (e) and in respect of thelicensing of services covered by subparagraph (d).

1044

(d)

other audiovisual services
transmitted electronically, inorder to make Australianaudiovisual content reasonably
available to Australianconsumers;11(e)spectrum management andlicensing of broadcasting
services; and12(f)subsidies or grants forinvestment in Australiancultural activity.

This entry does not apply to foreign
investment restrictions in the
broadcasting and audiovisual services
sector.
Existing
Measures:

Broadcasting Services Act 1992(Cth)Radiocommunications Act 1992 (Cth)Income Tax Assessment Act 1936 (Cth)Income Tax Assessment Act 1997 (Cth)Screen Australia Act 2008 (Cth)Broadcasting Services (AustralianContent) Standard 2005
Children’s Television Standards 2009
Television Program Standard 23 –Australian Content in Advertising
Commercial Radio Codes of Practice andGuidelines
Community Broadcasting Codes ofPractice11

Any such measure will be implemented in a manner that is consistent
with Australia’s commitments under Articles XVI and XVII of the GATS.
12

In respect of subparagraph (e), Australia’s entry applies only inrespect of the Market Access and Local Presence obligations.

1045

10 Sector:
Obligations
Concerned:

Broadcasting and Audiovisual Services
Most-Favoured-Nation Treatment(Article 9.5 and Article 14.4)
Prohibition of Performance
Requirements (Article 14.9)

Description:

Australia reserves the right to adopt
or maintain, under the International
Co-Production Program, preferential
co-production arrangements for film
and television productions. Official
co-production status, which may be
granted to a co-production produced
under these co-production
arrangements, confers national
treatment on works covered by thesearrangements.

Existing
Measures:International Co-Production Program1046

11 Sector:

Obligations
Concerned:

Recreational, Cultural and Sporting
Services (other than Audiovisual
Services)
Market Access (Article 9.3)
National Treatment
Most-Favoured-Nation Treatment(Article 9.5 and Article 14.4)
Local Presence (Article 9.6)
Senior Management and Boards of
Directors (Article 14.8)
Prohibition of Performance
Requirements (Article 14.9)

Description:

Australia reserves the right to adopt
or maintain any measure with respect
to the creative arts13 and cultural
heritage14.

Existing
Measures:13

For the purposes of this entry, the term “creative arts” means: theperforming arts (including live theatre, dance and music); visual artsand craft; literature; Indigenous traditional cultural expressions and;hybrid art work, including those that use new technologies totranscend discrete art form divisions.
14

For the purposes of this entry, the term “cultural heritage” means:
ethnological, archaeological, historical, literary, artistic,scientific or technological moveable or built heritage, including thecollections which are documented, preserved and exhibited by museums,
galleries, libraries, archives and other heritage collecting
institutions.

1047

12 Sector:

Distribution Services

Obligations
Concerned:

Market Access (Article 9.3)

Description:

Australia reserves the right to adopt
or maintain any measure with respect
to wholesale and retail trade servicesof tobacco products, alcoholic
beverages, or firearms.

Existing
Measures:1048

13 Sector:
Obligations
Concerned:

Education Services
Market Access (Article 9.3)
National Treatment
Local Presence (Article 9.6)
Senior Management and Boards of
Directors (Article 14.8)
Prohibition of Performance Requirements(Article 14.9)

Description:

Australia reserves the right to adopt
or maintain any measure with respect
to primary education.

Existing
Measures:1049

14 Sector:
Obligations
Concerned:

Education Services
National Treatment
Most-Favoured-Nation Treatment(Article 9.5 and Article 14.4)
Local Presence (Article 9.6)
Senior Management and Boards of
Directors (Article 14.8)
Prohibition of Performance Requirements(Article 14.9)

Description:

Australia reserves the right to adopt
or maintain any measure with respect
to:(a)the ability of individual
education and training
institutions to maintainautonomy in admissions
policies (including in
relation to considerations ofequal opportunity for students
and recognition of credits anddegrees), in setting tuition
rates and in the developmentof curricula or course
content;(b)

non-discriminatory
accreditation and quality
assurance procedures foreducation and training
institutions and theirprograms, including thestandards that must be met;(c)government funding, subsidies
or grants, such as land
grants, preferential tax
treatment and other publicbenefits, provided toeducation and training
institutions; or

1050

(d)

the need for education andtraining institutions tocomply with non-discriminatory
requirements related to theestablishment and operation ofa facility in a particularjurisdiction.

Existing
Measures:1051

15 Sector:
Obligations
Concerned:

Gambling and Betting
Market Access (Article 9.3)
National Treatment
Local Presence (Article 9.6)
Senior Management and Boards of
Directors (Article 14.8)
Prohibition of Performance Requirements(Article 14.9)

Description:

Australia reserves the right to adopt
or maintain any measure with respect
to gambling and betting.

Existing
Measures:

Legislation and ministerial statements
including:Interactive Gambling Act 2001(Cth)Gambling and Racing Control Act 1999
(ACT)
Unlawful Gambling Act 2009 (ACT)Race & Sports Bookmaking Act 2001
(ACT)
Betting (ACTTAB Limited) Act 1964
(ACT)
Racing Act 1999 (ACT)
Casino Control Act 2006 (ACT)Gaming Machine Act 2004 (ACT)Interactive Gambling Act 1998 (ACT)
Lotteries Act 1964 (ACT)
Pool Betting Act 1964 (ACT)
Casino Control Act 1992 (NSW)
Gaming Machines Act 2001 (NSW)
Public Lotteries Act 1996 (NSW)
Lotteries and Art Unions Act 1901
(NSW)
Racing Administration Act 1998 (NSW)
Greyhound Racing Act 2009 (NSW)
Harness Racing Act 2009 (NSW)
Thoroughbred Racing Act 1996 (NSW)
Totalizator Act 1987 (NSW)
Unlawful Gambling Act 1998 (NSW)
Gambling Control Act (NT)1052

Gaming Machine Act (NT)Racing and Betting Act (NT)Totaliser Licensing and Regulation Act(NT)
Soccer Football Pools Act (NT)TAB Queensland Limited Privatisation
Act 1999 (Qld)
Casino Control Act 1982 (Qld)
Jupiters Casino Agreement Act 1983
(Qld)
Brisbane Casino Agreement Act 1992
(Qld)
Breakwater Island Casino Agreement Act
1984 (Qld)
Lotteries Act 1997 (Qld)
Cairns Casino Agreement Act 1993 (Qld)
Charitable and Non-Profit Gaming Act
1999 (Qld)
Keno Act 1996 (Qld)
Wagering Act 1998 (Qld)
Gaming Machine Act 1991 (Qld)
Racing Act 2002 (Qld)
Casino Act 1997 (SA)
Lottery and Gaming Act 1936 (SA)Independent Gambling Authority Act
2001 (SA)Gaming Machines Act 1992 (SA)State Lotteries Act 1966 (SA)Racing (Proprietary Business
Licensing) Act 2000 (SA)Racing Act 1976 (SA)
Authorised Betting Operations Act 2000
(SA)TAB (Disposal) Act 2000 (SA)Gaming Control Act 1993 (Tas)
TT-Line Gaming Act 1993 (Tas)Gambling Regulation Act 2003 (Vic)
Racing Act 1958 (Vic)
Casino Control Act 1991 (Vic)
Casino (Management Agreement) Act 1993
(Vic)
Casino (Burswood Island) Agreement Act
1985 (WA)Racing and Wagering Western Australia
Act 2003 (WA)Gaming and Wagering Commission Act
1987 (WA)1053

Betting Control Act 1954 (WA)Casino Control Act 1984 (WA)Lotteries Commission Act 1990 (WA)1054

16 Sector:
Obligations
Concerned:

Maritime Transport
Market Access (Article 9.3)
National Treatment
Local Presence (Article 9.6)
Senior Management and Boards of
Directors (Article 14.8)
Prohibition of Performance Requirements(Article 14.9)

Description:

Australia reserves the right to adopt
or maintain any measure with respect
to maritime cabotage services andoffshore transport services.15

Existing
Measures:

Customs Act 1901 (Cth)Workplace Relations Act 1996 (Cth)Seafarers’ Compensation andRehabilitation Act 1992 (Cth)Occupational Health and Safety(Maritime Industry) Act 1993 (Cth)Shipping Registration Act 1981 (Cth)Income Tax Assessment Act 1936 (Cth)Coastal Trading (Revitalising
Australian Shipping) Act 2012 (Cth)Coastal Trading (Revitalising
Australian Shipping)(Consequential
Amendments and Transitional
Provisions) Act 2012 (Cth)Shipping Reform (Tax Incentive) Act
2012 (Cth)15

For the purposes of this entry, the term “cabotage” means thetransportation of passengers or goods between a port located inAustralia and another port located in Australia and traffic
originating and terminating in the same port located in Australia. The
term “offshore transport” means shipping services involving thetransportation of passengers or goods between a port located inAustralia and any location associated with or incidental to the
exploration or exploitation of natural resources of the continental
shelf of Australia, the seabed of the Australian coastal sea and thesubsoil of that seabed.

1055

17 Sector:

Maritime Transport

Obligations
Concerned:

National Treatment

Description:

Australia reserves the right to adopt
or maintain any measure with respect
to the registration of vessels inAustralia.

Existing
Measures:1056

18 Sector:
Obligations
Concerned:

Transport Services
Market Access (Article 9.3)
National Treatment
Senior Management and Boards of
Directors (Article 14.8)

Description:

Australia reserves the right to adopt
or maintain any measure with respect
to investment in federal leased
airports.

Existing
Measures:

Airports Act 1996 (Cth)Airports (Ownership-Interests in
Shares) Regulations 1996 (Cth)Airports Regulations 1997 (Cth)1057

19 Sector:

All Sectors

Obligations
Concerned:

Most-Favoured-Nation Treatment(Article 9.5 and Article 14.4)

Description:

Australia reserves the right to adopt
or maintain any measure that accords
more favourable treatment to theservice suppliers or investors of nonParties under any bilateral or
multilateral international agreement
in force on, or signed prior to, thedate of entry into force of thisAgreement.16
Australia reserves the right to adopt
or maintain any measure that accords
more favourable treatment to theservice suppliers or investors of nonParties under any bilateral or
multilateral international agreement
in force or signed after the date ofentry into force of this Agreement
involving:(a)aviation;(b)fisheries; or(c)maritime matters, including
salvage.

Existing
Measures:16

For greater certainty, this right extends to any differential
treatment accorded pursuant to a subsequent review or amendment of therelevant bilateral or multilateral international agreement. For the
avoidance of doubt, this includes measures adopted or maintained under
any existing or future protocol to the Australia New Zealand Closer
Economic Relations - Trade Agreement (ANZCERTA).

1058

Section 3
20 Sector:

Financial Services

Obligations
Concerned:

National Treatment

Description:

Australia reserves the right to adopt
or maintain any measure17 with respect
to the guarantee by government ofgovernment-owned entities, including
guarantees related to the privatisationof such entities, which may conduct
financial operations.

Existing
Measures:17

That is, measures that would be excluded from the application ofChapter 9 (Trade in Services) under subparagraph 2(e) of Article 9.1,
(Trade in Services – Scope) as modified by subparagraph 2(c) andparagraph 3 of Article 11.2 (Financial Services - Definitions), except
for the application of Australia’s policy on competitive neutrality
which in general allows competition and avoids providing a netcompetitive advantage to an entity by virtue of its public sector
ownership.

1059

21 Sector:
Obligations
Concerned:

Financial Services
Market Access (Article 9.3)
National Treatment
Most-Favoured-Nation Treatment(Article 9.5 and Article 14.4)
Local Presence (Article 9.6)
Senior Management and Boards of
Directors (Article 14.8)

Description:

Banking and other Financial Services(excluding Insurance and Insurancerelated Services):
Except as provided in paragraphs 2 and3 Australia reserves the right to adopt
or maintain any measure with respect totrade in services as defined insubparagraph (n)(i) of Article 9.2(Trade in Services - Definitions)(“cross-border supply mode”) for
banking and other financial services.
Australia shall permit, under terms andconditions that accord national
treatment, a services supplier of Japanto undertake the cross-border provisionand transfer of financial informationand financial data processing as
referred to in paragraph (o) of Annex 9(Financial Services) and advisory andother auxiliary services, excludingintermediation, relating to banking andother financial services as referred toin paragraph (p) of Annex 9 (Financial
Services).

1060

In relation to the following services
Australia shall ensure a services
supplier of Japan, upon obtaining an
Australian financial services licenceand any other necessary authorisations,or exemptions therefrom, in accordancewith prescribed Australian laws andregulations, may undertake:(a)securities related transactions
on a wholesale basis between
and among financial
institutions and otherentities;(b)

the following services to acollective investment scheme
located in Australia:(i)

investment advice; and(ii)

portfolio management
services, excluding:(A) trustee services; and(B) custodial services
and execution
services that are notrelated to managing acollective investment
scheme.

Note: For the purposes of thisentry, the term“collective investment
scheme” means a managed
investment scheme as
defined under section 9of the Corporations Act
2001 (Cth), other than amanaged investment scheme
operated in contraventionof subsection 601ED (5)of the Corporations Act
2001 (Cth), or an entity
that:

1061

(i)

carries on abusiness ofinvestment insecurities,
interests in land,or otherinvestments; and(ii) in the course ofcarrying on thatbusiness, invests
funds subscribed,
whether directly or
indirectly, after anoffer or invitation
to the public(within the meaningof section 82 of the
Corporations Act
2001 (Cth)) made on
terms that the funds
subscribed would be
invested.
Existing
Measures:1062

22 Sector:
Obligations
Concerned:

Financial Services
Market Access (Article 9.3)
National Treatment
Most-Favoured-Nation Treatment(Article 9.5 and Article 14.4)
Local Presence (Article 9.6)
Senior Management and Boards of
Directors (Article 14.8)

Description:

Insurance and Insurance-related
Services:
Except as provided in paragraph 2,
Australia reserves the right to adopt
or maintain any measure with respect totrade in services as defined insubparagraph (n)(i) of Article 9.2(Trade in Services - Definitions)(“cross-border supply mode”) and in
subparagraph (n)(ii) of Article 9.2(Trade in Services - Definitions)(“consumption abroad mode”) in eachcase for insurance and insurance
related services.
Australia shall ensure a services
supplier of Japan, under terms andconditions that accord national
treatment may provide via cross-border
supply mode or consumption abroad mode
and whether as a principal, through anintermediary or as an intermediary, thefollowing services:(a)insurance of risks relating to:

1063

(i)

maritime shipping andcommercial aviation andspace launching andfreight (including
satellites), with suchinsurance to cover any or
all of the following: thegoods being transported,the vehicle transporting
the goods and any
liability arising
therefrom; and(ii)

goods in internationaltransit;(b)reinsurance and retrocession
and the services auxiliary to
insurance as referred to inparagraph (d) of Annex 9(Financial Services); and(c)insurance intermediation, suchas brokerage and agency as
referred to in paragraph (c) of
Annex 9 (Financial Services) in
relation to the services
referred to in subparagraphs(a) and (b).

Existing
Measures:1064

23 Sector:

Financial Services

Obligations
Concerned:

Prohibition of Performance Requirements(Article 14.9)

Description:

Australia reserves the right to adopt
or maintain any measure with respect tofinancial services.

Existing
Measures:1065

24 Sector:
Obligations
Concerned:

Financial Services
Market Access (Article 9.3)
National Treatment
Most-Favoured-Nation Treatment(Article 9.5 and Article 14.4)
Local Presence (Article 9.6)

Description:

Australia reserves the right to adopt
or maintain any measure regarding
solicitation in its Area.

Existing
Measures:1066

PART 2SCHEDULE OF JAPAN
Section 1
Notes for Section 2
1. Section 2 of the Schedule of Japan sets out, in
accordance with Articles 9.7 (Trade in Services - NonConforming Measures) and 14.10 (Investment - Non-Conforming
Measures and Exceptions), the reservations taken by Japan
with respect to specific sectors, sub-sectors or activities
for which it may maintain existing, or adopt new or more
restrictive, measures that do not conform with obligations
imposed by:

2.

(a)

Article 9.3 (Trade in Services - Market Access);(b)

Article 9.4 (Trade in Services - National
Treatment) or 14.3 (Investment - National
Treatment);(c)

Article 9.5 (Trade in Services - Most-FavouredNation Treatment) or 14.4 (Investment - MostFavoured-Nation Treatment);(d)

Article 9.6 (Trade in Services - Local Presence);(e)

Article 14.8 (Investment - Senior Management andBoards of Directors); or(f)

Article 14.9 (Investment - Prohibition of
Performance Requirements).

Each reservation sets out the following elements:(a)“Sector” refers to the general sector in which
the reservation is taken;(b)“Sub-Sector” refers to the specific sector inwhich the reservation is taken;(c)“Industry Classification” refers, whereapplicable, and only for transparency purposes,to the activity covered by the reservationaccording to domestic or international industry
classification codes;

1067

(d)

“Type of Reservation” specifies the obligations
referred to in paragraph 1 for which thereservation is taken;(e)“Description” sets out, the scope of the sector,
sub-sector or activities covered by thereservation; and(f)“Existing Measures” identifies, for transparency
purposes, existing measures that apply to thesector, sub-sector or activities covered by thereservation.

3. In the interpretation of a reservation, all elements of
the reservation shall be considered. The “Description”
element shall prevail over all other elements.
4.

With respect to financial services:(a)for prudential reasons within the context ofArticle 11.4 (Financial Services - Domestic
Regulation), Japan shall not be prevented fromtaking measures such as non-discriminatory
limitations on juridical forms of a commercial
presence. For the same reasons, Japan shall not
be prevented from applying non-discriminatory
limitations concerning admission to the market of
new financial services which shall be consistent
with regulatory framework aimed at achieving such
prudential objectives. In this context,
securities firms are allowed to deal insecurities defined in the relevant laws of Japan,
and banks are not allowed to deal in thosesecurities unless allowed in accordance withthose laws.

(b)services supplied in the Area of Australia to theservice consumer in Japan without any active
marketing from the service supplier are
considered as services supplied undersubparagraph (n)(ii) of Article 9.2 (Trade inServices - Definitions).

1068

5. With respect to air transport services, measures
affecting traffic rights or measures affecting services
directly related to the exercise of traffic rights are notlisted in this Schedule, as these are excluded from thescope of Chapter 9 (Trade in Services) pursuant to
subparagraph 2(a) of Article 9.1 (Trade in Services Scope).
6. Laws and regulations with regard to spectrum
availability affecting obligations under Article 9.3 (Tradein Services - Market Access) are not included in the
Schedule, taking into account the Attachment 6 of
Guidelines for the Scheduling of Specific Commitments (WTO
Document S/L/92, dated 28 March 2001).
7.

For the purposes of this Part:(a)the term “JSIC” means Japan Standard Industrial
Classification set out by the Ministry ofInternal Affairs and Communications, and revisedon 6 November 2007; and(b)the term “CPC” means the Provisional Central
Product Classification (Statistical paper Series
M, No. 77, Department of International Economic
and Social Affairs, Statistical Office of theUnited Nations, New York, 1991).

1069

Section 2
1

Sector:All Sectors

Sub-Sector:
Industry
Classification:
Type of
Reservation:

Market Access (Article 9.3)
National Treatment (Articles 9.4 and
14.3)
Senior Management and Boards of
Directors (Article 14.8)

Description:

Trade in Services and Investment
When transferring or disposing of its
equity interests in, or the assets of,a state enterprise or a governmental
entity, Japan reserves the right to:(a)prohibit or impose limitations
on the ownership of suchinterests or assets byinvestors of Australia or
their investments;(b)

impose limitations on theability of investors ofAustralia or their investments
as owners of such interests orassets to control any
resulting enterprise; or(c)adopt or maintain any measure
relating to the nationality of
executives, managers or
members of the board of
directors of any resulting
enterprise.

Existing
Measures:

1070

2

Sector:All Sectors

Sub-Sector:
Industry
Classification:
Type of
Reservation:

Market Access (Article 9.3)
National Treatment (Articles 9.4 and
14.3)
Local Presence (Article 9.6)
Senior Management and Boards of
Directors (Article 14.8)

Description:

Trade in Services and Investment
1. Japan reserves the right to adopt
or maintain any measure relating toinvestments in or the supply oftelegraph services, postal services,betting and gambling services,manufacture of tobacco products,
manufacture of Bank of Japan notes andminting and sale of coinage in Japan,
which are restricted to designatedenterprises or governmental entities.
2. In the event where the supply oftelegraph services, postal services,betting and gambling services,manufacture of tobacco products,
manufacture of Bank of Japan notes,
and minting and sale of coinage inJapan, which are restricted todesignated enterprises or governmental
entities, are liberalised to thoseother than the designated enterprises
or governmental entities, or in theevent where such designatedenterprises or governmental entities
no longer operate on a non-commercial
basis, Japan reserves the right toadopt or maintain any measure relating
to those activities.

Existing
Measures:

Telecommunications Business Law (Law
No. 86 of 1984) Supplementary
Provisions, Article 51071

Postal Law (Law No. 165 of 1947),
Article 2
Horse Racing Law （Law No. 158 of
1948）, Article 1
Law relating to Motorboat Racing （Law
No. 242 of 1951）, Article 2
Bicycle Racing Law (Law No. 209 of
1948), Article 1
Auto Racing Law (Law No. 208 of 1950),
Article 3
Lottery Law (Law No. 144 of 1948),
Article 4
The Law relating to Unit of Currency
and Issue of Coin (Law No. 42 of
1987), Article 10

1072

3

Sector:All Sectors

Sub-Sector:
Industry
Classification:
Type of
Reservation:

Most-Favoured-Nation Treatment(Articles 9.5 and 14.4)

Description:

Trade in Services and Investment
1. Japan reserves the right to adopt
or maintain any measure that accords
differential treatment to countries
under any bilateral or multilateralagreement in force on, or signed priorto, the date of entry into force of
this Agreement.
Note: This reservation does notinclude the differential
treatment accorded as a resultof subsequent reviews,
amendments, or liberalisation
under the framework of any suchagreement, to the extent thatthe differential treatment isnewly accorded as a result ofsuch subsequent reviews,
amendments, or liberalisation.
2. Notwithstanding the Note toparagraph 1, Japan reserves the rightto adopt or maintain any measure that
accords differential treatment tocountries under any bilateral or
multilateral agreement involving:(a)aviation;(b)fisheries; or(c)maritime matters, including
salvage.

Existing
Measures:

1073

4

Sector:All Sectors (Unrecognised orTechnically Unfeasible Services)

Sub-Sector:
Industry
Classification:
Type of
Reservation:

Market Access (Article 9.3)
National Treatment (Article 9.4)
Most-Favoured-Nation Treatment(Article 9.5)
Local Presence (Article 9.6)

Description:

Trade in Services
1. Japan reserves the right to adopt
or maintain any measure relating toservices other than those recognisedor other than those should have beenrecognised owing to the circumstancesat the time of entry into force of
this Agreement by the Government ofJapan.
Any services classified positively andexplicitly in JSIC or CPC, at the timeof entry into force of this Agreement
should have been recognised by theGovernment of Japan at that time.
2. Japan reserves the right to adopt
or maintain any measure relating to
the supply of services in any mode of
supply in which those services were
not technically feasible at the timeof entry into force of this Agreement.
Note: This reservation does not apply
to new financial services
covered by Article 11.3
(Financial Services - New
Financial Services).

Existing
Measures:

1074

5

Sector:Aerospace Industry

Sub-Sector:

Aircraft Industry
Space Industry

Industry
Classification:
Type of
Reservation:

Market Access (Article 9.3)
National Treatment (Articles 9.4 and
14.3)
Local Presence (Article 9.6)
Senior Management and Boards of
Directors (Article 14.8)
Prohibition of Performance
Requirements (Article 14.9)

Description:

Trade in Services and Investment
1. Japan reserves the right to adopt
or maintain any measure relating toinvestments in the aircraft industry
and the space industry.
2. Japan reserves the right to adopt
or maintain any measure relating to
the supply of services in the aircraft
industry to the extent notinconsistent with its obligations
under Articles XVI and XVII of the
GATS, and the space industry,including:(a)services based ontechnological inducement
contracts for importing
technology for development,
production or use;(b)

production services on fee orcontract basis;(c)repair and maintenanceservices; and(d)space transportation services.

1075

Existing
Measures:

Foreign Exchange and Foreign Trade Law(Law No. 228 of 1949), Articles 27 and30
Cabinet Order on Foreign Direct
Investment (Cabinet Order No. 261 of
1980), Articles 3 and 5
Aircraft Manufacturing Industry Law(Law No. 237 of 1952), Articles 2through 5

1076

6

Sector:Arms and Explosives Industry

Sub-Sector:

Arms Industry
Explosives Manufacturing Industry

Industry
Classification:
Type of
Reservation:

Market Access (Article 9.3)
National Treatment (Articles 9.4 and
14.3)
Local Presence (Article 9.6)
Senior Management and Boards of
Directors (Article 14.8)
Prohibition of Performance
Requirements (Article 14.9)

Description:

Trade in Services and Investment
1. Japan reserves the right to adopt
or maintain any measure relating toinvestment in the arms industry andthe explosives manufacturing industry.
2. Japan reserves the right to adopt
or maintain any measure relating to
the supply of services in the arms
industry and the explosives
manufacturing industry, including:

Existing
Measures:(a)services based ontechnological inducement
contracts for importing
technology for development,
production or use;(b)

production services on fee orcontract basis; and(c)repair and maintenanceservices.

Ordnance Manufacturing Law (Law No.
145 of 1953), Article 5
Foreign Exchange and Foreign Trade Law(Law No. 228 of 1949), Articles 27 and
30

1077

Cabinet Order on Foreign Direct
Investment (Cabinet Order No. 261 of
1980), Articles 3 and 5

1078

7

Sector:Information and Communications

Sub-Sector:

Broadcasting Industry

Industry
JSIC 380
Classification:

Establishments engaged inadministrative or ancillary
economic activities

JSIC 381

Public broadcasting, except
cablecasting

JSIC 382

Private-sector broadcasting,
except cablecasting

JSIC 383

CablecastingType of
Reservation:

Market Access (Article 9.3)
National Treatment (Articles 9.4 and
14.3)
Local Presence (Article 9.6)
Senior Management and Boards of
Directors (Article 14.8)
Prohibition of Performance
Requirements (Article 14.9)

Description:

Trade in Services and Investment
Japan reserves the right to adopt ormaintain any measure relating toinvestments or the supply of services
in broadcasting industry.

Existing
Measures:

Foreign Exchange and Foreign Trade Law(Law No. 228 of 1949), Article 27
Cabinet Order on Foreign Direct
Investment (Cabinet Order No. 261 of
1980), Article 3
Radio Law (Law No. 131 of 1950),
Chapter 2
Broadcast Law (Law No. 132 of 1950),
Chapters 2 and 5 through 8

1079

8

Sector:

Education, Learning Support

Sub-Sector:

Primary and Secondary Educational
Services

Industry
JSIC 811
Classification:
JSIC 812

Type of
Reservation:

Kindergartens
Elementary schools

JSIC 813

Lower secondary schools

JSIC 814

Upper secondary schools,
secondary schools

JSIC 815

School for special needs
education

Market Access (Article 9.3)
National Treatment (Articles 9.4 and
14.3)
Local Presence (Article 9.6)

Description:

Trade in Services and Investment
Japan reserves the right to adopt ormaintain any measure relating toinvestments in, or the supply of,primary and secondary educational
services.

Existing
Measures:Fundamental Law of Education (Law No.
120 of 2006), Article 6
School Education Law (Law No. 26 of
1947), Article 2
Private School Law (Law No. 270 of
1949), Article 3

1080

9

Sector:EnergySub-Sector:

Electricity Utility Industry
Gas Utility Industry
Nuclear Energy Industry

Industry
Classification:
Type of
Reservation:

Market Access (Article 9.3)
National Treatment (Articles 9.4 and14.3)
Most-Favoured-Nation Treatment(Articles 9.5 and 14.4)
Local Presence (Article 9.6)
Senior Management and Boards of
Directors (Article 14.8)
Prohibition of Performance
Requirements (Article 14.9)

Description:

Trade in Services and Investment
Japan reserves the right to adopt ormaintain any measure relating toinvestments or the supply of services
in the energy industry listed in the“sub-sector” element.

Existing
Measures:

Foreign Exchange and Foreign Trade Law(Law No. 228 of 1949), Articles 27 and30
Cabinet Order on Foreign Direct
Investment (Cabinet Order No. 261 of
1980), Articles 3 and 5
Electricity Business Law (Law No. 170
of 1964), Articles 3 and 5
Gas Business Law (Law No. 51 of 1954),
Articles 3 and 5
Specified Radioactive Waste Final
Disposal Act (Law No. 117 of 2000),
Chapter 51081

10 Sector:
Sub-Sector:

Financial Services
Banking and other financial services(excluding Insurance)

Industry
Classification:
Type of
Reservation:

Market Access (Article 9.3)
National Treatment (Article 9.4)
Local Presence (Article 9.6)

Description:

Trade in Services
Japan reserves the right to adopt ormaintain any measure with respect totrade in services as defined insubparagraph (n)(i) of Article 9.2(Trade in Services - Definitions) for
banking and other financial services,other than:(a)securities-relatedtransactions with financial
institutions and otherentities in Japan asprescribed by the relevantlaws and regulations of Japan;(b)sales of a beneficiary
certificate of an investment
trust and an investment
security, through securities
firms in Japan;
Note: Solicitation must be
conducted by securities
firms in Japan.

(c)the following services to acollective investment scheme;and(i)investment advice; and(ii)

portfolio management
services, excluding:(A) trustee services;
and

1082

(B) custodial services
and execution
services that are
not related to
managing acollective
investment scheme.
Note: The term “collective
investment scheme” inthis reservation isconstrued as a financial
instruments business
operator engaged ininvestment managementbusiness under the
Financial Instruments
and Exchange Law (Law
No. 25 of 1948).
(d)provision and transfer offinancial information andfinancial data processing as
referred to in paragraph (o)of Annex 9 (Financial
Services) and advisory andother auxiliary services,
excluding intermediation,
relating to banking and otherfinancial services as referred
to in paragraph (p) of Annex 9(Financial Services).

Note: With respect to paragraphs (a)through (d) of this reservation,
Japan may require theregistration or authorization ofcross-border financial service
suppliers of Australia and of
financial instruments.
Japan reserves the right to adopt ormaintain any measure with respect totrade in services as defined insubparagraph (n)(ii) of Article 9.2(Trade in Services - Definitions) of
banking and other financial services,other than the services as referred toin paragraphs (e) through (p) of Annex
9 (Financial Services).

1083

Existing
Measures:

Financial Instruments and Exchange
Law, Articles 29, 29bis and 611084

11 Sector:
Sub-Sector:

Financial Services
Insurance and Insurance-Related
Services

Industry
Classification:
Type of
Reservation:

Market Access (Article 9.3)
National Treatment (Article 9.4)
Local Presence (Article 9.6)

Description:

Trade in Services
Japan reserves the right to adopt ormaintain any measure with respect totrade in services as defined insubparagraph (n)(i) of Article 9.2(Trade in Services - Definitions) andtrade in services as defined insubparagraph (n)(ii) of Article 9.2(Trade in Services - Definitions) for
insurance and insurance-related
services, other than the following
services supplied by a financial
service supplier of Australia
established in Australia:(a)insurance of risks relating
to:(i)maritime shipping andcommercial aviation andspace launching andfreight (including
satellites), with suchinsurance to cover any
or all of the following:
the goods beingtransported, the vehicletransporting the goods
and any liability
arising therefrom; and(ii)

goods in internationaltransit;

1085

(b)

reinsurance, retrocession andthe services auxiliary to
insurance as referred to inparagraph (d) of Annex 9(Financial Services); and(c)insurance intermediation, suchas brokerage and agency as
referred to in paragraph (c)of Annex 9 (Financial
Services), of insurance risks
related to services listed insubparagraphs (a) and (b) of
this reservation.

Note:

Existing
Measures:

Insurance intermediation
services may be supplied only
for insurance contracts
allowed to be supplied inJapan.

Insurance Business Law (Law No. 105 of1995), Articles 185, 186, 275, 276,
277, 286 and 287

1086

12 Sector:
Sub-Sector:

Fisheries and Services Incidental
to Fisheries
Fisheries within the Territorial Sea,
Internal Waters, Exclusive Economic
Zone and Continental Shelf

Industry
JSIC 031
Classification:
JSIC 032

Marine fisheriesInland water fisheries

JSIC 041

Marine aquaculture

JSIC 042

Inland water aquaculture

JSIC 8093 Recreational fishing guidebusiness
Type of
Reservation:

Market Access (Article 9.3)
National Treatment (Articles 9.4 and14.3)
Most-Favoured-Nation Treatment(Articles 9.5 and 14.4)
Local Presence (Article 9.6)
Senior Management and Boards of
Directors (Article 14.8)
Prohibition of Performance
Requirements (Article 14.9)

Description:

Trade in Services and Investment
Japan reserves the right to adopt ormaintain any measure relating toinvestments or the supply of services
in fisheries in the territorial sea,internal waters, exclusive economic
zone and continental shelf of Japan.
For the purposes of this reservation,
the term “fisheries” means the work oftaking and cultivation of aquatic
resources, including the following
fisheries related services:(a)investigation of aquatic
resources without taking such
resources;

1087

Existing
Measures:(b)luring of aquatic resources;(c)preservation and processing offish catches;(d)transportation of fish catches
and fish products; and(e)provision of supplies to othervessels used for fisheries.

Foreign Exchange and Foreign Trade Law(Law No. 228 of 1949), Article 27
Cabinet Order on Foreign Direct
Investment (Cabinet Order No. 261 of
1980), Article 3
Law for Regulation of Fishing
Operation by Foreign Nationals (Law
No. 60 of 1967), Articles 3, 4 and 6
Law concerning the Exercise ofSovereign Rights concerning Fisheries
in the Exclusive Economic Zones (Law
No. 76 of 1996), Articles 4, 5, 7, 8,
9, 10, 11, 12 and 141088

13 Sector:

Land Transaction

Sub-Sector:
Industry
Classification:
Type of
Reservation:

National Treatment (Articles 9.4 and14.3)
Most-Favoured-Nation Treatment(Articles 9.5 and 14.4)

Description:

Trade in Services and Investment
With respect to the acquisition orlease of land properties in Japan,
prohibitions or restrictions may be
imposed by Cabinet Order on foreign
nationals or legal persons, where
Japanese nationals or legal persons
are placed under identical or similar
prohibitions or restrictions in theforeign country.

Existing
Measures:

Alien Land Law (Law No. 42 of 1925),
Article 11089

14 Sector:

Public Law Enforcement andCorrectional Services and Social
Services

Sub-Sector:
Industry
Classification:
Type of
Reservation:

Market Access (Article 9.3)
National Treatment (Articles 9.4 and14.3)
Most-Favoured-Nation Treatment(Articles 9.5 and 14.4)
Local Presence (Article 9.6)
Senior Management and Boards of
Directors (Article 14.8)
Prohibition of Performance
Requirements (Article 14.9)

Description:

Trade in Services and Investment
Japan reserves the right to adopt ormaintain any measure relating toinvestments or the supply of services
in public law enforcement andcorrectional services, and in social
services such as income security or
insurance, social security or
insurance, social welfare, publictraining, health and child care.

Existing
Measures:1090

15 Sector:

Security Guard Services

Sub-Sector:
Industry
JSIC 923 Guard Services
Classification:
Type of
Reservation:

Market Access (Article 9.3)
National Treatment (Article 9.4)
Local Presence (Article 9.6)

Description:

Trade in Services
Japan reserves the right to adopt ormaintain any measure relating to the
supply of security guard services.

Existing
Measures:

Security Business Law (Law No. 117 of
1972), Articles 4 and 51091

Annex 8
Referred to in Chapter 9 (Trade in Services)
RECOGNITION OF QUALIFICATIONS OF SERVICE SUPPLIERS
Article 1
Scope
Further to Articles 9.8 (Trade in Services – Domestic
Regulation) and 9.9 (Trade in Services – Recognition), thisAnnex shall apply to measures by a Party relating torecognition of qualifications of service suppliers obtainedin the other Party by natural persons of either Party.
Article 2
Provision of Information
1. Each Party shall designate one or more enquiry points
that provide, on request of a service supplier of the otherParty, information, including reference to the applicablelegal basis, on:(a)standards and criteria for the licensing andcertification of professionals, which may include
requirements regarding education, examinations,experience, conduct and ethics, professional
development and re-certification, scope ofpractice, local knowledge, and consumer
protection;(b)

the appropriate competent authority or other bodyto consult regarding the standards and criteria
referred to in subparagraph (a); and(c)requirements and procedures to obtain, renew orretain any licence or qualification requirements,
at least for regulated services.

2. Each Party shall provide the other Party with thecontact details of such enquiry points.
3. On request of the other Party, a Party shall holdconsultations regarding its procedures for recognisingqualifications and provide any relevant information
regarding recognition to the other Party.

1092

Article 3
Recognition of Qualifications
1. Each Party shall encourage the competent authorities
and the professional bodies in its Area to recognise
qualifications of services suppliers obtained in the otherParty, based inter alia upon equivalence, for the purposesof the fulfilment, in whole or in part, of its relevant
standards or criteria for the authorisation, licensing or
certification of service suppliers, in particular in the
sector of professional services. Such recognition could beaccorded unilaterally, or through bilateral or multilateral
recognition agreements or arrangements.
2. Each Party shall support mutual recognition initiatives
led by professional bodies of the Party subject to its
available resources.

1093

Annex 9
Referred to in Chapter 11 (Financial Services)
FINANCIAL SERVICES
Insurance and insurance-related services(a)direct insurance (including co-insurance):
(i)

life;

(ii)

non-life;(b)reinsurance and retrocession;(c)insurance intermediation, such as brokerage andagency;(d)services auxiliary to insurance, such as
consultancy, actuarial, risk assessment and claim
settlement services;

Banking and other financial services (excluding insurance)(e)

acceptance of deposits and other repayable funds
from the public;(f)lending of all types, including consumer credit,
mortgage credit, factoring and financing ofcommercial transaction;(g)financial leasing;(h)all payment and money transmission services,
including credit, charge and debit cards,
travellers cheques and bankers drafts;(i)

guarantees and commitments;(j)trading for own account or for account ofcustomers, whether on an exchange, in an overthe-counter market or otherwise, the following:(i)money market instruments (including
cheques, bills, certificates ofdeposits);

1094

(ii)

foreign exchange;(iii)

derivative products including, but notlimited to, futures and options;(iv)

exchange rate and interest rate
instruments, including products such as
swaps, forward rate agreements;(v)

transferable securities;(vi)

other negotiable instruments andfinancial assets, including bullion;(k)participation in issues of all kinds of
securities, including underwriting and placement
as agent (whether publicly or privately) andprovision of services related to such issues;(l)money broking;(m)asset management, such as cash or portfolio
management, all forms of collective investment
management, pension fund management, custodial,
depository and trust services;(n)settlement and clearing services for financial
assets, including securities, derivative
products, and other negotiable instruments;(o)provision and transfer of financial information,and financial data processing and related
software by suppliers of other financial
services;(p)advisory, intermediation and other auxiliary
financial services on all the activities listed
in subparagraphs (e) through (o), including
credit reference and analysis, investment andportfolio research and advice, advice on
acquisitions and on corporate restructuring andstrategy.

1095Annex 10
Referred to in Chapter 12 (Movement of Natural Persons)
SPECIFIC COMMITMENTS
ON THE MOVEMENT OF NATURAL PERSONSPART 1
SPECIFIC COMMITMENTS OF AUSTRALIA
1. Australia requires a natural person of Japan seeking entry
and temporary stay in Australia under the provisions of Chapter
12 (Movement of Natural Persons) and this Annex to obtain, prior
to entry, an appropriate visa or permit or other document orelectronic authority granting entry and temporary stay andcomply with any relevant requirements.
2. For the categories of specific commitments in Part 1 of thisAnnex Australia shall not impose or maintain any limitations
on the total number of visas to be granted to natural persons
in the form of numerical quotas or the requirement of an economic
needs test.
Note: For the purposes of this Part, the term “actively
operating” means that the enterprise concerned is engaged
in substantive business operations in Australia.
Section 1
Business Visitors of Japan
1. Entry and temporary stay shall be granted to a natural
person of Japan referred to in subparagraph 3(a) for a periodof up to 90 days.
2. Entry and temporary stay shall be granted to a natural
person of Japan referred to in subparagraph 3(b) for a periodof up to six months, with the possibility of further stay.
3. A business visitor of Japan means a natural person of Japan
who is:

1096

(a)

a natural person seeking to travel to Australia forbusiness purposes, including for investment
purposes, whose remuneration and financial support
for the duration of the visit must be derived fromsources outside Australia, and who must not engage
in making direct sales to the general public or in
supplying goods or services themselves; or(b)a service seller, who is a natural person not basedin Australia whose remuneration and financial
support for the duration of the visit must be derived
from sources outside Australia, and who is a sales
representative of a service supplying enterprise,seeking entry and temporary stay for the purpose ofnegotiating for the sale of services or entering into
agreements to sell services for that service
supplying enterprise.
Section 2
Intra-Corporate Transferees of Japan

1. Entry and temporary stay shall be granted to an
intra-corporate transferee of Japan referred to in subparagraph3(a) for a period of up to four years, with the possibility offurther stay.
2. Entry and temporary stay shall be granted to an
intra-corporate transferee of Japan referred to in subparagraph3(b) for a period of up to two years, with the possibility offurther stay.
3. An intra-corporate transferee of Japan means an employeeof an enterprise of Japan established in Australia through abranch, subsidiary or affiliate which is lawfully and actively
operating in Australia, who is transferred to fill a positionin the branch, subsidiary or affiliate of the enterprise inAustralia, and who is:

1097

(a)

an executive or a senior manager, who is a natural
person responsible for the entire or a substantial
part of the operations of the enterprise inAustralia, receiving general supervision or
direction principally from higher level executives,
the board of directors or stockholders of theenterprise, including directing the enterprise or a
department or subdivision of it; supervising andcontrolling the work of other supervisory,
professional or managerial employees; and having theauthority to establish goals and policies of thedepartment or subdivision of the enterprise; or(b)a specialist, who is a natural person with advanced
trade, technical or professional skills andexperience who must be assessed as having thenecessary qualifications, or alternative
credentials accepted as meeting the domestic
standards in Australia, for that occupation, and who
must have been employed by the employer for not lessthan two years immediately preceding the date of theapplication for entry and temporary stay.

4. Entry and temporary stay of such a natural person who isseeking entry and temporary stay in accordance with paragraph
1 or 2 is subject to employer sponsorship. Full details of
employer sponsorship requirements, including the list ofeligible occupations for sponsorship, are available on thewebsite of the Australian government department responsible for
immigration matters. Employer sponsorship requirements andeligible occupations may change from time to time.
Section 3
Investors of Japan
1. Entry and temporary stay shall be granted to an investorof Japan for a period of up to two years.

1098

2. An investor of Japan means an executive of an enterprise
headquartered in Japan who is establishing a branch or
subsidiary of that enterprise in Australia, and who is a natural
person that will be responsible for the entire or a substantial
part of the enterprise’s operations in Australia, receiving
general supervision or direction principally from higher level
executives, the board of directors or stockholders of theenterprise, including directing the enterprise or a department
or subdivision of it; supervising and controlling the work ofother supervisory, professional or managerial employees; andhaving the authority to establish goals and policies of thedepartment or subdivision of the enterprise.
3. Entry and temporary stay of a natural person who is seeking
entry and temporary stay pursuant to paragraph 1 is subject toemployer sponsorship. Full details of employer sponsorship
requirements, including the list of eligible occupations forsponsorship, are available on the website of the Australian
government department responsible for immigration matters.
Employer sponsorship requirements and eligible occupations maychange from time to time.
Section 4
Contractual Service Suppliers of Japan
1. Entry and temporary stay shall be granted to a contractual
service supplier of Japan for a period of up to one year, withthe possibility of further stay.
2. A contractual service supplier of Japan means a natural
person of Japan:(a)who has trade, technical or professional skills andexperience and:(i)

who is an employee of an enterprise of Japanthat has concluded a contract for the supply
of a service within Australia and which does
not have a commercial presence within
Australia; or(ii)

who is engaged by an enterprise lawfully andactively operating in Australia in order tosupply a service under a contract within
Australia; and

1099

(b)

who is assessed as having the necessary
qualifications, skills and work experience accepted
as meeting the domestic standard in Australia for
their nominated occupation.

3. Entry and temporary stay of a natural person who is seeking
entry and temporary stay pursuant to paragraph 1 is subject toemployer sponsorship. Full details of employer sponsorship
requirements, including the list of eligible occupations forsponsorship, are available on the website of the Australian
government department responsible for immigration matters.
Employer sponsorship requirements and eligible occupations maychange from time to time.
Section 5
Accompanying Spouse and Dependents
For a natural person of Japan who has been granted the rightof entry and temporary stay under this Chapter for a period of
longer than 12 months and who has a spouse or dependent,
Australia shall, upon application, grant the accompanying
spouse or dependent the right of entry and temporary stay,movement and work for an equal period to that of the natural
person.

1100

PART 2
SPECIFIC COMMITMENTS OF JAPANJapan may require a natural person of Australia seeking
entry and temporary stay under the terms and conditions set out
in each Section of this Part to obtain an appropriate visa or
its equivalent prior to entry.
Section 1
Short-Term Business Visitors of Australia
Entry and temporary stay for a period not exceeding 90 days,
which may be extended, shall be granted to a natural person ofAustralia who stays in Japan without acquiring remunerationfrom within Japan and without engaging in making direct sales
to the general public or in supplying goods or services himself
or herself, for the purposes of participating in businesscontacts including negotiations for the sale of goods orservices, or other similar activities including those toprepare for establishing commercial presence in Japan.
Section 2
Intra-Corporate Transferees of Australia
1. Entry and temporary stay for a period of one or three years,
which may be extended, shall be granted to a natural person ofAustralia who has been employed by an enterprise that supplies
goods or services in Japan or by an enterprise that invests inJapan for a period of not less than one year immediately
preceding the date of his or her application for entry andtemporary stay in Japan, who is being transferred to its branch
office or its representative office in Japan, or an enterpriseconstituted or organised in Japan owned or controlled by oraffiliated with the aforementioned enterprise, and who will
engage in one of the following activities during his or her
temporary stay in Japan:(a)activities to direct a branch office or arepresentative office as its head;(b)activities to direct an enterprise as its board
member or auditor;

1101

(c)

activities to direct one or more departments of anenterprise;(d)activities which require technology or knowledge at
an advanced level pertinent to physical sciences,engineering or other natural sciences, recognised
under the status of residence of “Engineer” provided
for in the Immigration Control and Refugee
Recognition Act (Cabinet Order No. 319 of 1951); or(e)

activities which require knowledge at an advanced
level pertinent to human science, including
jurisprudence, economics, business management andaccounting, or which require ideas and sensitivity
based on culture of a country other than Japan,
recognised under the status of residence of“Specialist in Humanities/International Services”
provided for in the Immigration Control and Refugee
Recognition Act.

Note: For the purposes of this Annex, an enterprise is“affiliated” with another enterprise when the lattercan significantly affect the decision making of theformer on finance and business policy.
2. Activities which require technology or knowledge at anadvanced level pertinent to natural or human sciences referred
to in subparagraphs 1(d) and (e) mean activities in which thenatural person may not be able to engage without the applicationof specialised technology or knowledge of natural or humansciences acquired by him or her, by, in principle, completingcollege education (i.e. bachelor’s degree) or higher education.
Section 3
Investors of Australia
Entry and temporary stay for a period of one or three years,
which may be extended, shall be granted to a natural person ofAustralia who will engage in one of the following activities
during his or her temporary stay in Japan:(a)activities to invest in business in Japan and manage
such business;

1102

(b)

activities to manage business in Japan on behalf ofa person other than that of Japan who has invested
in such business; or(c)conduct of business in Japan in which a person otherthan that of Japan has invested.

Section 4
Natural Persons of Australia Who Engage in Professional
Services
Entry and temporary stay for a period of one or three years,
which may be extended, shall be granted to a natural person ofAustralia who is a legal, accounting or taxation service
supplier qualified under the laws and regulations of Japan (asspecified in the subparagraphs below) and who, not necessarily
obtaining a contract to provide services, will engage in oneof the following activities during his or her temporary stayin Japan:(a)legal services supplied by a lawyer qualified as“Bengoshi”;(b)legal advisory services on law of jurisdiction where
the service supplier is a qualified lawyer on
condition that the service supplier is qualified as“Gaikoku-Ho-Jimu-Bengoshi”;(c)legal services supplied by a patent attorney
qualified as “Benrishi”;(d)legal services supplied by a maritime procedure agent
qualified as “Kaijidairishi”;(e)accounting, auditing and bookkeeping services
supplied by an accountant qualified as“Koninkaikeishi”;(f)taxation services supplied by a tax accountant
qualified as “Zeirishi”;(g)legal services supplied by a judicial scrivener
qualified as “Shiho-Shoshi”;

1103

(h)

legal services supplied by an administrative
scrivener qualified as “Gyousei-Shoshi”;(i)legal services supplied by a certified social
insurance and labour consultant qualified as“Shakai-Hoken-Romushi”; or(j)legal services supplied by a land and house surveyor
qualified as “Tochi-Kaoku-Chosashi”.

Section 5
Natural Persons of Australia Who Engage in Business Activities,
Which Require Technology or Knowledge at an Advanced Level, on
the Basis of a Personal Contract with Public or Private
Organisations in Japan
1. Entry and temporary stay for a period of one or three years,
which may be extended, shall be granted to a natural person ofAustralia who will engage in one of the following businessactivities, during his or her temporary stay in Japan on thebasis of a personal contract with a public or privateorganisation in Japan:(a)activities which require technology or knowledge at
an advanced level pertinent to physical sciences,engineering or other natural sciences under the
status of residence of “Engineer” provided for in the
Immigration Control and Refugee Recognition Act; or(b)activities which require knowledge at an advanced
level pertinent to human science, including
jurisprudence, economics, business management andaccounting, or which require ideas and sensitivity
based on culture of a country other than Japan, under
the status of residence of “Specialist in
Humanities/International Services” provided for in
the Immigration Control and Refugee Recognition Act.

2. Activities which require technology or knowledge at anadvanced level pertinent to natural or human sciences referred
to in paragraph 1 mean activities in which the natural person
may not be able to engage without the application of specialised
technology or knowledge of natural or human sciences acquiredby him or her, by, in principle, completing college education(i.e. bachelor’s degree) or higher education.

1104

Note: Activities that meet the requirement specified insubparagraph 1(a) include those related to architectural
services, civil engineering services, and urban planningand landscape architectural services. Activities thatmeet the requirement specified in subparagraph 1(b)include those related to accounting, auditing andbookkeeping services, specialty design services, trade
fair and exhibition organisation services, travel
agencies and tour operator services, and tourist guideservices.
Section 6
Accompanying Spouse and Children
1. Entry and temporary stay shall be granted to a spouse andchildren accompanying a natural person of Australia who has been
granted entry and temporary stay in accordance with Sections
2 through 5, in principle for the same period as the period of
temporary stay granted to the natural person, provided that suchspouse and children obtain maintenance from the natural personand engage in daily activities recognised under the status ofresidence of “Dependent” provided for in the Immigration
Control and Refugee Recognition Act.
2. A spouse who has been granted entry and temporary stay inaccordance with paragraph 1 may, upon application, have his or
her status of residence changed to that under which he or she
is allowed to work, subject to the approval of the Governmentof Japan in accordance with the Immigration Control and Refugee
Recognition Act.
Note: For the purposes of this Section, the terms “spouse” and“children” respectively mean a spouse or children
recognised as such in accordance with the laws andregulations of Japan.

1105

Annex 11
Referred to in Chapter 14 (Investment)
SUBSIDIES
1. With respect to paragraph 7 of Article 14.10(Investment - Non-Conforming Measures and Exceptions), thetreatment of subsidies related to investors of each Party
and covered investments may be subject to the review by the
Sub-Committee on Investment referred to in Article
14.18(Investment - Sub-Committee on Investment).
2. In the event that either Party considers that its
interests have been adversely affected by a subsidy of theother Party, the Parties shall, on request, enter into
consultations with a view to resolving the matter.
3. During the consultations referred to in paragraph 2,
the Party granting a subsidy shall, if it deems fit,consider a request of the other Party for information
relating to the subsidy program, such as:(a)the domestic laws and regulations under which thesubsidy is granted;(b)

the form of the subsidy (e.g. grant, loan, tax
concession);(c)the policy objective and/or purpose of thesubsidy;(d)the dates and duration of the subsidy and anyother time limits attached to it; and(e)the eligibility requirements of the subsidy.

4. The dispute settlement procedures provided for in
Chapter 19 (Dispute Settlement) shall not apply to thisAnnex.

1106

Annex 12
Referred to in Chapter 14 (Investment)
EXPROPRIATION
1. An action or a series of actions by a Party cannot
constitute an expropriation unless it interferes with atangible or intangible property right or property interest
in an investment.
2. Paragraph 1 of Article 14.11 (Investment Expropriation and Compensation) addresses two situations:(a)direct expropriation, where an investment isnationalised or otherwise directly expropriatedthrough formal transfer of title or outrightseizure; and(b)indirect expropriation, where an action or seriesof actions by a Party has an effect equivalent todirect expropriation without formal transfer of
title or outright seizure.

3. The determination of whether an action or series ofactions by a Party, in a specific fact situation,
constitutes an indirect expropriation, requires a case-bycase, fact-based inquiry that considers, among otherfactors:(a)the economic impact of the government action,although the fact that an action or series ofactions by a Party has an adverse effect on theeconomic value of an investment, standing alone,
does not establish that an indirect expropriation
has occurred;(b)the extent to which the government action
interferes with distinct, reasonable
investment-backed expectations; and(c)the character of the government action, including
its objectives.

1107

4. Except in rare circumstances, such as when an action ora series of actions by a Party is so severe in light of its
purpose that it cannot be reasonably viewed as having been
applied in good faith, non-discriminatory regulatory
actions designed and applied by the Party for the purposeof legitimate public welfare objectives, such as theprotection of public health, safety, and the environment,
do not constitute indirect expropriation.

1108

Annex 13
Referred to in Chapter 17 (Government Procurement)
GOVERNMENT PROCUREMENTPART 1
LIST OF AUSTRALIA
Section 1
Central Government Entities
Thresholds
Unless otherwise specified, Chapter 17 (Government
Procurement) covers procurement by entities listed in thisSection, subject to the following thresholds:(a)for procurement of goods and services,
130,000 SDR; and(b)for procurement of construction services,
5,000,000 SDR.

Procuring Entities
Administrative Appeals Tribunal
Attorney-General’s Department
Australian Aged Care Quality Agency
Australian Bureau of Statistics
Australian Centre for International Agricultural Research
Australian Crime Commission
Australian Customs and Border Protection Service
Australian Electoral Commission
Australian Federal Police
Australian Institute of Criminology
Australian Law Reform Commission
Australian National Audit Office
Australian Office of Financial Management (AOFM)
Australian Public Service Commission
Australian Radiation Protection and Nuclear Safety Agency(ARPANSA)
Australian Research Council
Australian Taxation Office
Australian Trade Commission (Austrade)
Australian Transaction Reports and Analysis Centre(AUSTRAC)
1109

Bureau of Meteorology
Commonwealth Grants Commission
ComSuper
CrimTrac Agency
Defence Materiel Organisation
Department of Agriculture
Department of Communications
Department of Defence
Department of Education
Department of Employment
Department of Environment
Department of Finance
Department of Foreign Affairs and Trade
Department of Health
Department of Human Services
Department of Immigration and Border Protection
Department of Industry
Department of Infrastructure and Regional Development
Department of Parliamentary Services
Department of Social Services
Department of the House of Representatives
Department of the Prime Minister and Cabinet
Department of the Senate
Department of the Treasury
Department of Veterans’ Affairs
Fair Work Commission
Family Court and Federal Circuit Court
Federal Court of Australia
Geoscience Australia
Inspector-General of Taxation
IP Australia
Migration Review Tribunal and Refugee Review Tribunal
National Archives of Australia
National Blood Authority
National Capital Authority
National Competition Council
Office of Parliamentary Counsel
Office of the Australian Accounting Standards Board
Office of the Australian Information Commissioner
Office of the Commonwealth Ombudsman
Office of the Director of Public Prosecutions
Office of the Fair Work Ombudsman
Office of the Inspector-General of Intelligence andSecurity
Office of the Official Secretary to the Governor-General
Productivity Commission
Professional Services Review Scheme
1110

Royal Australian Mint
Safe Work Australia
Seafarers Safety, Rehabilitation and Compensation Authority(Seacare Authority)
Workplace Gender Equality Agency
Notes to Section 1
1. Chapter 17 (Government Procurement) covers only thoseentities specifically listed in this Schedule.
2. Chapter 17 (Government Procurement) does not cover the
procurement of motor vehicles by any entity listed in thisSection.
3.

Department of Defence and Defence Materiel Organisation(a)Chapter 17 (Government Procurement) does notcover Department of Defence and Defence Materiel
Organisation procurement of the following goods
due to paragraph 1 of Article 17.20 (Government
Procurement – Exceptions):

Approximately
equivalentto:Weapons
FSC 10Fire Control Equipment
FSC 12
Ammunition and Explosives
FSC 13
Guided Missiles
FSC 14
Aircraft and Airframe Structural
FSC 15Components
Aircraft Components and Accessories
FSC 16
Aircraft Launching, Landing, and Ground FSC 17
Handling Equipment
Space Vehicles
FSC 18
Ships, Small Craft, Pontoons and Floating FSC 19
Docks
Ship and Marine Equipment
FSC 20Ground Effect Vehicles, Motor Vehicles, FSC 23
Trailers, and Cycles
Engines, Turbines, and Components
FSC 28Engines Accessories
FSC 29Bearings
FSC 31
1111

Water Purification and Sewage Treatment FSC 46
Equipment
ValvesFSC 48Maintenance and Repair Shop Equipment
FSC 49Prefabricated Structures and Scaffolding FSC 54
Communication, Detection, and Coherent
FSC 58
Radiation Equipment
Electrical and Electronic Equipment
FSC 59Components
Fiber Optics Materials, Components,
FSC 60Assemblies, and Accessories
Electric Wire, and Power and Distribution FSC 61
Equipment
Alarm, Signal and Security Detection
FSC 63
Systems
Instruments and Laboratory Equipment
FSC 66
Specialty Metals
No CodeNote: Whether a good is included within the scope of thisNote shall be determined solely according to thedescriptions provided in the left column above. U.S.
Federal Supply Codes are provided for reference
purposes only. (For a complete listing of the UnitedStates Federal Supply Codes, to which the Australiancategories are approximately equivalent, see
http://www.fbo.gov.)(b)for Australia, Chapter 17 (Government
Procurement) does not cover the following
services, as elaborated in the Common
Classification System and the WTO system ofclassification – MTN.GNS/W/120, due to paragraph
1 of Article 17.20 (Government Procurement –Exceptions). (For a complete listing of Common
Classification System, see:
http://www.sice.oas.org/trade/nafta/chap105.asp.)(i)

design, development, integration, test,
evaluation, maintenance, repair,modification, rebuilding and installationof military systems and equipment(approximately equivalent to relevant
parts of U.S. Product Service Codes A &
J);

1112

(ii)

operation of Government-owned Facilities(approximately equivalent to U.S. Product
Service Code M);(iii)

space services (AR, B4 & V3); and(iv)

services in support of military forces
overseas.

(c)

Chapter 17 (Government Procurement) does notcover the procurement of goods and services by,or on behalf of, the Australian Signals
Directorate, the Defence Imagery and Geospatial
Organisation, or the Defence Intelligence
Organisation.

(d)in respect of Article 17.3 (Government
Procurement - National Treatment and NonDiscrimination) the Australian Government
reserves the right, pursuant to paragraph 1 of
Article 17.20 (Government Procurement –Exceptions), to maintain the Australian industry
capability program and its successor programs andpolicies.

1113

Section 2
Sub-Central Government Entities
Thresholds
Unless otherwise specified, Chapter 17 (Government
Procurement) covers procurement by entities listed in thisSection, subject to the following thresholds:(a)for procurement of goods and services, 355,000
SDR; and(b)for procurement of construction services,
5,000,000 SDR.

Procuring Entities and Notes to Section 2
Chapter 17 (Government Procurement) covers only thoseentities specifically listed in this Schedule.
Australian Capital Territory
ACT Gambling and Racing Commission
ACT Insurance Authority
ACTIONACT Auditor-General
Chief Minister and Treasury Directorate
Commerce and Works Directorate
Community Services Directorate
Cultural Facilities Corporation
Economic Development Directorate
Education and Training Directorate
Environment and Sustainable Development Directorate
Health Directorate
Housing ACT
Independent Competition and Regulatory Commission
Justice and Community Safety Directorate
Legal Aid Commission
Ombudsman of the ACT
Territory and Municipal Services Directorate

1114

Notes to Section 2
1. For the entities listed for the Australian Capital
Territory, Chapter 17 (Government Procurement) does notcover the procurement of health and welfare services,education services, utility services, or motor vehicles.
New South Wales
Commission for Children and Young People
Community Relations Commission
Department of Attorney General and JusticeDepartment of Education and Communities
Department of Family and Community Services
Department of Finance and Services
Department of Planning and Infrastructure
Department of Premier and Cabinet
Department of Trade and Investment, Regional Infrastructureand Services
Fire and Rescue NSW
Health Care Complaints Commission
Information and Privacy Commission (for the Information andPrivacy Commission, Chapter 17 (Government Procurement)does not cover procurement related to the functions of thePrivacy Commission)
Legal Aid NSW
Ministry for Police and Emergency Services
Ministry of HealthMotor Accidents Authority of NSW
New South Wales Crime Commission
New South Wales Electoral Commission
New South Wales Ombudsman
New South Wales Rural Fire Service
NSW Food Authority
NSW Rural Assistance Authority
Office of the Board of Studies
Office of the Director of Public Prosecutions NSW
Office of the Environment Protection Authority
Police Integrity Commission
Public Service Commission
State Emergency Service
Sydney Harbour Foreshore Authority
Sydney Olympic Park Authority
Transport for NSW (for Transport for NSW, Chapter 17(Government Procurement) does not cover procurement related
to the functions of The Transport Construction Authority,
and The Country Rail Infrastructure Authority)
1115

The Audit Office of New South WalesThe Treasury
WorkCover NSW
Notes to Section 2
1. For the entities listed for New South Wales, Chapter 17(Government Procurement) does not cover the procurement ofhealth and welfare services, education services, or motor
vehicles.
2. For the entities listed for New South Wales, Chapter 17(Government Procurement) does not apply to procurements
undertaken by a covered entity on behalf of a non-covered
entity.
Northern Territory
Aboriginal Areas Protection Authority
Auditor-General’s OfficeCentral Australian Hospital Network
Department of Arts and Museums
Department of the Attorney-General and JusticeDepartment of Business
Department of Correctional Services
Department of Health
Department of Housing
Department of Land Resource Management
Department of Lands, Planning and the Environment
Department of Local Government
Department of Mines and Energy
Department of Primary Industry and Fisheries
Department of Regional Development and Women’s Policy
Department of Sport and Recreation
Department of Treasury and Finance
Department of the Chief Minister
Department of the Legislative Assembly
Health and Community Services Complaints Commission
Land Development Corporation
Museum and Art Galleries Board
Northern Territory Electoral Commission
Northern Territory Emergency Service
Northern Territory Employment and Training Authority
Northern Territory Fire and Rescue Service
Northern Territory Licensing Commission
Office of the Commissioner for Public Employment
Ombudsman’s Office1116

Parks and Wildlife Commission of the Northern Territory
Police Force of the Northern Territory
Racing Commission
Remuneration Tribunal
Strehlow Research Centre Board
Top End Hospital Network
Tourism NT
Utilities Commission of the Northern Territory
Work Health Authority
Notes to Section 2
1. For the entities listed for the Northern Territory,
Chapter 17 (Government Procurement) does not cover setasides on behalf of the Charles Darwin University pursuant
to Partnership Agreements between the Northern Territory
Government and Charles Darwin University.
Queensland
Entities declared to be departments pursuant to section 14of the Public Service Act 2008 (Qld)
Motor Accident Insurance Commission
Nominal Defendant
Public Service Commission
Public Trust Office
Notes to Section 2
1. For the entities listed for Queensland, Chapter 17(Government Procurement) does not apply to procurements bycovered entities on behalf of non-covered entities.
2. For the entities listed for Queensland, Chapter 17(Government Procurement) does not apply to procurements
undertaken by departments, or parts of departments, which
deliver health, education, training and/or arts services.
3. For the entities listed for Queensland, Chapter 17(Government Procurement) does not cover the procurement ofhealth services, education services, training services,
arts services, welfare services, government advertising andmotor vehicles.
South Australia
Aboriginal Affairs and Reconciliation Division1117

Arts SA
Attorney-General’s Department
Auditor-General’s Department
Country Fire Service
Courts Administration Authority
Defence SA
Department for Communities and Social Inclusion
Department for Correctional Services
Department of Education and Child Development
Department of Environment, Water and Natural Resources
Department of Further Education, Employment, Science andTechnology
Department of Health and Ageing
Department for Manufacturing, Innovation, Trade, Resources
and Energy
Department of Planning, Transport and Infrastructure
Department of Primary Industries and Regions of South
Australia
Department of the Premier and Cabinet
Department of Treasury and FinanceElectoral Commission SA
Environment Protection Authority
Independent Gambling Authority
Legal Services Commission
Office for State / Local Government Relations
Parliament of South Australia
South Australian Fire and Emergency Services Commission
South Australian Metropolitan Fire Services
South Australia PoliceSouth Australian Tourism Commission
State Emergency Services
State Procurement Board
TAFE SA
Notes to Section 2
1. For the entities listed for South Australia, Chapter 17(Government Procurement) does not cover the procurement ofhealth and welfare services, education services,
advertising services, or motor vehicles.
Tasmania
Department of Economic Development, Tourism and the Arts
Department of Education
Department of Health and Human Services
Department of Infrastructure, Energy and Resources1118

Department of JusticeDepartment of Police and Emergency Management
Department of Premier and Cabinet
Department of Primary Industries, Parks, Water andEnvironment
Department of Treasury and FinanceHouse of Assembly
Legislative Council
Legislature-General
Office of the Director of Public Prosecutions
Office of the Governor
Office of the Ombudsman
Tasmanian Audit OfficeTasmanian Health Organisation – North
Tasmanian Health Organisation – North West
Tasmanian Health Organisation – South
Notes to Section 2
1. For the entities listed for Tasmania, Chapter 17(Government Procurement) does not cover the procurement ofhealth and welfare services, education services, oradvertising services.
Victoria
Commissioner for Environmental Sustainability
Department of Education, Early Childhood and Development
Department of Environment and Primary Industries
Department of Health
Department of Human Services
Department of JusticeDepartment of Premier and Cabinet
Department of State Development, Business and Innovation
Department of Transport, Planning and Local Infrastructure
Department of Treasury and FinanceIndependent Broad-based Anti-corruption Commission
Office of the Chief Commissioner of Police (Victoria
Police)Office of the Commission for Children and Young People
Office of the Essential Services Commission
Office of the Fire Services Levy Monitor
Office of the Legal Services Commissioner
Office of the Ombudsman
Office of the Privacy Commissioner
Office of Public Prosecutions
Office of the Road Safety Camera Commissioner
1119

Office of the Taxi Service Commission
Office of the Victorian Commission for Gambling and Liquor
Regulation
Office of the Victorian Responsible Gambling Foundation
State Services Authority
Victorian Auditor-General’s Office
Victorian Electoral Commission
Victorian Equal Opportunity and Human Rights Commission
Victorian Inspectorate
Notes to Section 2
1. For the entities listed for Victoria, Chapter 17(Government Procurement) does not cover the procurement ofmotor vehicles.
2. For the entities listed for Victoria, Chapter 17(Government Procurement) does not apply to procurements bycovered entities on behalf of non-covered entities.
Western Australia
Botanic Gardens and Parks Authority
Corruption and Crime Commission (Western Australia)
Country High Schools Hostels Authority
Department of Agriculture and Food
Department for Child Protection
Department for Communities
Department of Commerce
Department of Corrective Services
Department of Culture and the Arts
Department of Education
Department of Education Services
Department of Environment and Conservation
Department of Fire and Emergency Services
Department of Finance
Department of Fisheries
Department of Health
Department of Housing
Department of Indigenous Affairs
Department of Local Government
Department of Mines and Petroleum
Department of Planning
Department of Racing, Gaming and Liquor
Department of Regional Development and Lands
Department of Sport and Recreation
Department of State Development1120

Department of Training and Workforce Development
Department of Treasury
Department of Water
Department of the Attorney General
Department of the Premier and Cabinet
Department of the Registrar Western Australian Industrial
Relations Commission
Disability Services Commission
Equal Opportunity Commission
Gascoyne Development Commission
Goldfields Esperance Development Commission
Governor’s Establishment
Great Southern Development Commission
Heritage Council of Western Australia
Kimberley Development Commission
Law Reform Commission of Western Australia
Legislative Assembly
Legislative Council
Main Roads Western Australia
Mid West Development Commission
Minerals and Energy Research Institute of Western Australia
National Trust of Australia (WA)
Office of the Auditor General
Office of the Director of Public Prosecutions
Office of the Information Commissioner
Office of the Inspector of Custodial Services
Office of the Parliamentary Commissioner for Administrative
Investigations
Parliamentary Services Department
Peel Development Commission
Pilbara Development Commission
Public Sector Commission
Public Transport Authority
Rottnest Island Authority
Rural Business Development Corporation
Salaries and Allowances Tribunal
School Curriculum and Standards Authority
Small Business Development Corporation
South West Development Commission
State Library of Western Australia
Swan River Trust
Western Australia Police
Western Australian Electoral Commission
Western Australian Land Information Authority (Landgate)
Western Australian Planning Commission
Western Australian Sports Centre Trust (trading as
VenuesWest)1121

Western Australian Tourism Commission
Wheatbelt Development Commission
Zoological Parks Authority

1122

Section 3
Other Covered Entities
Thresholds
Unless otherwise specified, Chapter 17 (Government
Procurement) covers procurement by entities listed in thisSection, subject to the following thresholds:(a)for procurement of goods and services, 450,000
SDR; and(b)for procurement of construction services,
5,000,000 SDR.

Procuring Entities
Australian Communications and Media Authority
Australian Competition and Consumer Commission
Australian Financial Security Authority
Australian Fisheries Management Authority
Australian Human Rights Commission
Australian Institute of Health and Welfare
Australian Institute of Marine Science
Australian Maritime Safety Authority
Australian National Maritime Museum
Australian Nuclear Science and Technology Organisation
Australian Pesticides and Veterinary Medicines Authority
Australian Prudential Regulation Authority
Australian Securities and Investments Commission
Australian War Memorial
ComcareCommonwealth Scientific and Industrial Research
Organisation
Corporations and Markets Advisory Committee
Export Finance and Insurance Corporation
Grains Research and Development Corporation
Great Barrier Reef Marine Park Authority
National Gallery of Australia
National Museum of Australia
Reserve Bank of Australia
Sydney Harbour Federation Trust
The Director of National Parks
Tourism Australia

1123

Notes to Section 3
1. For the entities listed in this Section, Chapter 17(Government Procurement) covers only those entities listed
in this Schedule.
2. For the entities listed in this Section, Chapter 17(Government Procurement) does not cover the procurement ofmotor vehicles.
3. Chapter 17 (Government Procurement) does not coverprocurement of telecommunications services by theAustralian War Memorial.

1124

Section 4
Goods
1. Chapter 17 (Government Procurement) applies to all
goods procured by the entities listed in Sections 1 through3, unless otherwise specified in Chapter 17 (Government
Procurement), including Part 1 of this Annex.
2. Chapter 17 (Government Procurement) does not cover the
procurement of blood and blood-related products, including
plasma derived products.

1125

Section 5
Services
1. Chapter 17 (Government Procurement) applies to allservices procured by the entities listed in Sections 1
through 3, unless otherwise specified in Chapter 17(Government Procurement), including Part 1 of this Annex.
2. Chapter 17 (Government Procurement) does not cover the
procurement of:(a)plasma fractionation services;(b)government advertising services;(c)

health and welfare services;(d)legal services;(e)telecommunications;(f)education services;(g)financial services; and(h)transport services.

1126

Section 6
Construction Services
1. Chapter 17 (Government Procurement) applies to all
construction services procured by the entities listed in
Sections 1 through 3, unless otherwise specified in Chapter
17 (Government Procurement), including Part 1 of this Annex.
2. For the purposes of Article 17.9 (Government
Procurement - Conditions for Participation) Australia
requires, as a condition for participation in procurementof building and construction services, compliance with the
National Code of Practice for the Construction Industry andrelated implementation guidelines at the central and subcentral government levels, and their successor policies andguidelines. In this respect Australia shall accord to thegoods, services and suppliers of Japan, treatment no lessfavourable than the treatment it accords to its domestic
goods, services and suppliers.

1127

Section 7
General Notes
1. Unless otherwise specified herein, the following
General Notes apply without exception to Chapter 17(Government Procurement), including to all Sections of Part
1 of this Annex.
2.

Chapter 17 (Government Procurement) does not apply to:(a)any form of preference to benefit small andmedium enterprises;(b)measures to protect national treasures ofartistic, historic, or archaeological value;(c)measures for the health and welfare of Indigenous
people;(d)measures for the economic and social advancementof Indigenous people; and(e)procurement of financial advisory and asset
management services pertaining to reserves held,
including for the purposes of funding retirement
benefits, by any entity listed in Part 1 of thisAnnex.

1128

Section 8
Value of Thresholds
1. The value of the thresholds set out in Sections 1
through 3 shall be adjusted at two-year intervals with eachadjustment taking effect in January, beginning January 2016.
2. Australia shall calculate and convert the value of thethresholds into Australian Dollars using the conversion
rates published by the International Monetary Fund in its
monthly “International Financial Statistics”. Except whereparagraph 3 applies, the conversion rates will be theaverage of the daily values of the Australian Dollar interms of the Special Drawing Rights (SDR) over the two-year
period preceding 1 October or 1 November of the year before
the thresholds are to take effect.
3. In respect of thresholds for sub-central entities,
Australia may set its thresholds to align with thresholds
that apply to equivalent categories of procurement listed
in Section 2 of Annex 15-A of the Australia-United States
Free Trade Agreement, expressed in Australian Dollars.
4. Calculations for thresholds covered by this Part may berounded to the nearest thousand Australian Dollars.
5. Australia shall notify Japan of the applicable value ofthresholds in Australian Dollars and the period of its
validity upon the entry into force of this Agreement andshall thereafter notify the value of the newly calculated
thresholds in Australian Dollars in a timely manner.
6. The Parties shall consult if a major change in anational currency relative to the SDR or to the national
currency of the other Party were to create a significant
problem with regard to the application of Chapter 17(Government Procurement).

1129

PART 2
LIST OF JAPAN
Section 1
Central Government Entities
1.

Goods
(a)

threshold: 100,000 SDR(b)procuring entities: all entities covered by the
Accounts Law (Law No. 35 of 1947) as follows:
House of Representatives
House of Councillors
Supreme Court
Board of Audit
CabinetReconstruction Agency
National Personnel Authority
Cabinet Office
Imperial Household Agency
National Public Safety Commission (National
Police Agency)
Financial Services Agency
Consumer Affairs Agency
Ministry of Internal Affairs and Communications
Ministry of Justice
Ministry of Foreign Affairs
Ministry of Finance
Ministry of Education, Culture, Sports, Scienceand Technology
Ministry of Health, Labour and Welfare
Ministry of Agriculture, Forestry and Fisheries
Ministry of Economy, Trade and Industry
Ministry of Land, Infrastructure, Transport andTourism
Ministry of Environment
Ministry of Defense

2.

Services(a)threshold:(i)construction services: 4,500,000 SDR

1130

(b)

(ii)

architectural, engineering and othertechnical services covered by Chapter 17(Government Procurement): 450,000 SDR(iii)

other services: 100,000 SDR

procuring entities: procuring entities set out inparagraph 1

Notes to Section 1:
1. The procuring entities set out in this Section include
all their internal sub-divisions, independent organs,attached organisations and other organisations and local
branch offices provided for in the National Government
Organization Law (Law No. 120 of 1948) and the Law
establishing the Cabinet Office (Law No. 89 of 1999).
2. Chapter 17 (Government Procurement) shall not apply tocontracts to be awarded to co-operatives or associations inaccordance with laws and regulations existing at the timeof the entry into force of this Agreement.

1131

Section 2
Sub-Central Government Entities
1.

Goods
(a)

threshold: 200,000 SDR(b)procuring entities: all prefectural governments
entitled “To”, “Do”, “Fu” and “Ken”, and alldesignated cities entitled “Shitei-toshi”,
covered by the Local Autonomy Law (Law No. 67 of
1947) as follows:
Hokkaido
Aomori-ken
Iwate-ken
Miyagi-ken
Akita-ken
Yamagata-ken
Fukushima-ken
Ibaraki-ken
Tochigi-ken
Gunma-ken
Saitama-ken
Chiba-ken
Tokyo-toKanagawa-ken
Niigata-ken
Toyama-ken
Ishikawa-ken
Fukui-ken
Yamanashi-ken
Nagano-ken
Gifu-ken
Shizuoka-ken
Aichi-ken
Mie-ken
Shiga-ken
Kyoto-fu
Osaka-fu
Hyogo-kenNara-ken
Wakayama-ken
Tottori-ken
Shimane-ken
Okayama-ken
1132

Hiroshima-ken
Yamaguchi-ken
Tokushima-ken
Kagawa-ken
Ehime-ken
Kochi-ken
Fukuoka-ken
Saga-ken
Nagasaki-ken
Kumamoto-ken
Oita-kenMiyazaki-ken
Kagoshima-ken
Okinawa-ken
Osaka-shi
Nagoya-shi
Kyoto-shi
Yokohama-shi
Kobe-shi
Kitakyushu-shi
Sapporo-shi
Kawasaki-shi
Fukuoka-shi
Hiroshima-shi
Sendai-shi
Chiba-shi
2.

Services(a)(b)

threshold:(i)construction services: 15,000,000 SDR(ii)architectural, engineering and othertechnical services covered by Chapter 17(Government Procurement): 1,500,000 SDR(iii)

other services: 200,000 SDR

procuring entities: procuring entities set out inparagraph 11133

Notes to Section 2:
1. The procuring entities set out in this Section include
all internal sub-divisions, attached organisations andbranch offices of their governors or mayors, committees
and other organisations provided for in the Local Autonomy
Law.
2. Chapter 17 (Government Procurement) shall not apply tocontracts to be awarded to co-operatives or associations inaccordance with laws and regulations existing at the timeof the entry into force of this Agreement.
3. Chapter 17 (Government Procurement) shall not apply tocontracts which the procuring entities award for purposesof their daily profit-making activities which are exposed
to competitive forces in markets. This note shall not be
used in a manner which circumvents the provisions of
Chapter 17 (Government Procurement).
4. Procurement related to operational safety oftransportation is not included.
5. Procurement related to the production, transport or
distribution of electricity is not included.

1134

Section 3
All Other Entities
1.

Goods
(a)

threshold: 130,000 SDR(b)procuring entities:(i)Group A

Japan Water Agency
Japan Railway Construction, Transport andTechnology Agency (a)(d)(e)Narita International Airport Corporation
East Nippon Expressway Company Limited
Central Nippon Expressway Company LimitedWest Nippon Expressway Company Limited
Metropolitan Expressway Company Limited
Hanshin Expressway Company Limited
Honshu-Shikoku Bridge Expressway Company Limited
Japan Expressway Holding and Debt Repayment
AgencyUrban Renaissance Agency
Japan Science and Technology Agency
Japan Atomic Energy Agency (b)Japan Environmental Safety Corporation
Japan International Cooperation Agency
Welfare and Medical Service Agency
Government Pension Investment Fund
Agriculture and Livestock Industries Corporation
Japan Oil, Gas and Metals National Corporation(c)Organization for Small & Medium
Enterprises and Regional Innovation, JAPANJapan Post Holdings Company Limited
Japan Post Company Limited
Japan Post Bank Company Limited
Japan Post Insurance Company Limited
Management Organization for Postal Savings andPostal Life Insurance
Japan Labour Health and Welfare Organization
Japan Organization for Employment of the Elderly,
Persons with Disabilities and Job Seekers
Okinawa Development Finance Corporation
Japan Finance Corporation
1135

Japan Bank for International Cooperation
Japan Housing Finance Agency
Japan Finance Organization for Municipalities
Development Bank of Japan Inc.
Tokyo Metro Co., Ltd. (a)Northern Territories Issue Association
National Consumer Affairs Center of JapanRIKEN (b)Environmental Restoration and Conservation Agency
Fund for the Promotion and Development of theAmami Islands
Japan Foundation
Japan Student Services Organization
Japan Arts Council
Japan Society for the Promotion of Science
The Open University of Japan Foundation
Japan Sport Council
Health Insurance Claims Review & Reimbursement
Services
National Center for Persons with SevereIntellectual Disabilities, Nozominosono
Japan Racing Association
Mutual Aid Association of Agriculture,
Forestry and Fishery Corporation Personnel
The National Association of Racing
Farmers’ Pension Fund
JKA
Japan External Trade Organization
New Energy and Industrial Technology Development
Organization
Japan Alcohol Corporation
Japan National Tourism Organization
The Japan Institute for Labour Policy andTraining
The Promotion and Mutual Aid Corporation forPrivate Schools of Japan
Organization for Workers’ Retirement Allowance
Mutual Aid(ii)

Group B

National Archives of Japan
National Institute of Information andCommunications Technology
National Research Institute of Brewing
National Center for University Entrance
Examinations
1136

National Institute of Special Needs Education
National Institution for Youth Education
National Women’s Education Center
National Museum of Nature and Science
National Institute for Materials Science
National Research Institute for Earth Science andDisaster Prevention
National Institute of Radiological Sciences
National Museum of Art
National Institutes for Cultural Heritage
National Center for Teachers’ Development
National Institute of Health and Nutrition
National Institute of Occupational Safety and
HealthFood and Agricultural Materials Inspection Center
National Center for Seeds and Seedlings
National Livestock Breeding Center
National Agriculture and Food Research
Organization
National Fisheries University
National Institute of Agrobiological Sciences
National Institute for Agro-Environmental
Sciences
Japan International Research Center for
Agricultural Sciences
Forestry and Forest Products Research InstituteFisheries Research Agency
Research Institute of Economy, Trade and Industry
National Center for Industrial Property
Information and Training
Nippon Export and Investment Insurance
National Institute of Advanced Industrial Scienceand Technology
National Institute of Technology and Evaluation
Public Works Research Institute
Building Research InstituteJapan Health Insurance Association
Japan Pension Service
National Cancer Center
National Cerebral and Cardiovascular Center
National Center for Neurology and Psychiatry
National Center for Global Health and Medicine
National Center for Child Health and Development
National Center for Geriatrics and Gerontology
National Traffic Safety and Environment
Laboratory
National Maritime Research Institute1137

Port and Airport Research InstituteElectronic Navigation Research InstituteMarine Technical Education Agency
National Institute for Sea Training
Civil Aviation College
National Institute for Environmental Studies
Labor Management Organization for USFJ Employees
National Agency of Vehicle Inspection
National Statistics Center
Japan Mint
National Printing Bureau
National Hospital Organization
National University Corporation
Inter-University Research Institute Corporation
Institute of National Colleges of Technology,
Japan
National Institution for Academic Degrees andUniversity Evaluation
Center for National University Finance andManagement
2.

Services(a)threshold:(i)construction services:(A)

4,500,000 SDR for Japan Post
Holdings Company Limited, Japan
Post Company Limited, Japan Post
Bank Company Limited, Japan Post
Insurance Company Limited, andManagement Organization for Postal
Savings and Postal Life Insurancein Group A(B)

15,000,000 SDR for all otherentities in Group A(C)

4,500,000 SDR for entities in GroupB(ii)

architectural, engineering and othertechnical services covered by Chapter 17(Government Procurement): 450,000 SDR(iii)

other services: 130,000 SDR
1138

(b)

procuring entities: procuring entities set out inparagraph 1

Notes to Section 3:
1. Chapter 17 (Government Procurement) shall not apply tocontracts to be awarded to co-operatives or associations inaccordance with laws and regulations existing at the timeof the entry into force of this Agreement.
2. Chapter 17 (Government Procurement) shall not apply tocontracts which the procuring entities in Group A award for
purposes of their daily profit-making activities which areexposed to competitive forces in markets. This note shallnot be used in a manner which circumvents the provisions of
Chapter 17 (Government Procurement).
3.

Notes to specific procuring entities:(a)procurement related to operational safety oftransportation is not included.

(b)

procurement which could lead to the disclosure of
information incompatible with the purpose of theTreaty on the Non-Proliferation of Nuclear
Weapons or with international agreements on
intellectual property rights is not included.
Procurement for safety-related activities aiming
at utilisation and management of radioactive
materials and responding to emergencies ofnuclear installation is not included.

(c)procurement related to geological and geophysicalsurvey is not included.

(d)procurement of advertising services, construction
services and real estate services is not included.

(e)procurement of ships to be jointly owned withprivate companies is not included.

1139

Section 4
Goods
Chapter 17 (Government Procurement) shall apply to all
goods that are procured by the procuring entities set out
in Sections 1 through 3. However, for procurement by the
Ministry of Defense, only the following goods are includedin the coverage of Chapter 17 (Government Procurement):
Federal Supply Classification (FSC) Description
22
24
32
34
35
36
37
38
39
40
41
43
45
46
47
48
51
52
55
61
62
65
6630
6635
6640
6645
6650
6655
6660
6670
6675

Railway Equipment
Tractors
Woodworking Machinery and Equipment
Metalworking Machinery
Service and Trade Equipment
Special Industry Machinery
Agricultural Machinery and Equipment
Construction, Mining, Excavating, and Highway
Maintenance Equipment
Materials Handling Equipment
Rope, Cable, Chain, and Fittings
Refrigeration, Air Conditioning, and Air
Circulating Equipment
Pumps and Compressors
Plumbing, Heating and Sanitation Equipment
Water Purification and Sewage Treatment Equipment
Pipe, Tubing, Hose, and Fittings
ValvesHand Tools
Measuring Tools
Lumber, Millwork, Plywood and Veneer
Electric Wire, and Power and Distribution
Equipment
Lighting Fixtures and Lamps
Medical, Dental, and Veterinary Equipment andSupplies
Chemical Analysis Instruments
Physical Properties Testing Equipment
Laboratory Equipment and Supplies
Time Measuring Instruments
Optical Instruments
Geophysical and Astronomical Instruments
Meteorological Instruments and Apparatus
Scales and Balances
Drafting, Surveying, and Mapping Instruments
1140

6680
6685
6695
67
68
71
72
73
74
75
76
77
79
80
8110
8115
8125
8130
8135
85
87
93
94
99

Liquid and Gas Flow, Liquid Level, and Mechanical
Motion Measuring Instruments
Pressure, Temperature, and Humidity Measuring andControlling Instruments
Combination and Miscellaneous Instruments
Photographic Equipment
Chemicals and Chemical Products
Furniture
Household and Commercial Furnishings andAppliances
Food Preparation and Serving Equipment
Office Machines and Visible Record Equipment
Office Supplies and Devices
Books, Maps, and Other Publications
Musical Instruments, Phonographs, and Home-type
RadiosCleaning Equipment and Supplies
Brushes, Paints, Sealers, and Adhesives
Drums and Cans
Boxes, Cartons, and Crates
Bottles and Jars
Reels and Spools
Packaging and Packing Bulk Materials
Toiletries
Agricultural Supplies
Non-metallic Fabricated Materials
Non-metallic Crude Materials
Miscellaneous

1141

Section 5
Services
Chapter 17 (Government Procurement) shall apply to all
the following services, which are identified in accordancewith the United Nations Provisional Central Product
Classification (CPC) 1991, as well as document
MTN.GNS/W/120 for Telecommunications services, that areprocured by the procuring entities set out in Sections 1
through 3:(Provisional Central Product Classification (CPC), 1991)
51
6112
6122
712
7213
7223
73
748
7512

84
864
867

Construction work
Maintenance and repair services of motor vehicles(Note 1)
Maintenance and repair services of motorcycles
and snowmobiles (Note 1)
Other land transport services (except 71235 Mailtransportation by land)
Rental services of sea-going vessels with
operator
Rental services of non-sea-going vessels with
operator
Air transport services (except 73210 Mailtransportation by air)Freight transport agency services
Courier services (Note 2)
Telecommunications services
MTN.GNS/W/120
Corresponding CPC
2.C.h. - 7523 Electronic mail;2.C.i. - 7521 Voice mail;2.C.j. - 7523 On-line information and data baseretrieval;
2.C.k. - 7523 Electronic data interchange (EDI);
2.C.l. - 7529 Enhanced facsimile services;2.C.m. - 7523 Code and protocol conversion; and2.C.n. – 7523 On-line information and/or dataprocessing (including transaction
processing)Computer and related services
Market research and public opinion polling
services
Architectural, engineering and other technicalservices (Note 3)
1142

871
87304
874
88442
886
94

Advertising services
Armoured car services
Building-cleaning services
Publishing and printing services (Note 4)
Repair services incidental to metal products,
machinery and equipment
Sewage and refuse disposal, sanitation and otherenvironmental protection services

Notes to specific services of Section 5:
Note 1:

Maintenance and repair services are not included
with respect to those motor vehicles, motorcycles
and snowmobiles which are specifically modified
and inspected to meet regulations of the
procuring entities.

Note 2:

Courier services are not included with respect toletters.

Note 3:Only architectural, engineering and othertechnical services related to construction
services, with the exception of the following
services when procured independently, areincluded:-

Final design services of CPC 86712
Architectural design services;-

CPC 86713 Contract administration services;-

Design services consisting of one or a
combination of final plans, specifications andcost estimates of either CPC 86722 Engineering
design services for the construction offoundations and building structures, or CPC
86723 Engineering design services formechanical and electrical installations forbuildings, or CPC 86724 Engineering design
services for the construction of civilengineering works; and-CPC 86727 Other engineering services during
the construction and installation phase.

1143

For the purposes of this Part, the term “CPC”
means the Provisional Central Product
Classification (Statistical Paper Series M, No.
77, Department of International Economic andSocial Affairs, Statistical Office of the United
Nations, New York, 1991).
Note 4:

Publishing and printing services are not included
with respect to materials containing confidential
information.

1144

Section 6
Construction Services
Chapter 17 (Government Procurement) shall apply to all
the following construction services that are procured by
the procuring entities set out in Sections 1 through 3:
CPC 51 Construction work
Notes to Section 6:
1. A construction services contract is a contract which
has as its objective the realisation by whatever means ofcivil or building works, in the sense of Division 51 of theProvisional Central Product Classification (CPC).
2. Procurement with regard to a construction project basedon the Act on Promotion of Private Finance Initiative (ActNo. 117 of 1999) as of 30 November 2011 is covered.

1145

Section 7
General Note
Notwithstanding the Note 2 to Section 6, procurementwith regard to a project within the scope of the Act on
Promotion of Private Finance Initiative (Act No. 117 of
1999) as of 10 December 2010 is covered.

1146

Section 8
Value of Thresholds
1. The value of thresholds set out in Sections 1 through 3
shall be calculated and converted into Yen in every evennumbered year, based on an average value of Yen in terms of
SDRs in the most recent two-year period starting on
1 January of the year before the preceding year and endingon 31 December of the preceding year.
2. Japan shall notify Australia of such value ofthresholds and the period of its validity upon the entry
into force of this Agreement and then notify Australia ofthe value of the newly calculated thresholds no later than
one month before the respective thresholds take effect.

1147

IMPLEMENTING AGREEMENTBETWEEN THE GOVERNMENT OF JAPAN AND
THE GOVERNMENT OF AUSTRALIA
PURSUANT TO ARTICLE 1.12 OF THE AGREEMENTBETWEEN JAPAN AND AUSTRALIAFOR AN ECONOMIC PARTNERSHIPTABLE OF CONTENTS
PREAMBLE
CHAPTER 1

GENERAL PROVISIONS

Article 1.1

Scope and Relationship to the Basic
Agreement

CHAPTER 2

RULES OF ORIGIN

Article 2.1

Issuance of Certificate of Origin

Article 2.2

Modification

Article 2.3

Language of Documentary Evidence of Origin

Article 2.4

Consignment

Article 2.5

Minor Errors

Article 2.6

Communications on Origin Verification

CHAPTER 3

CUSTOMS PROCEDURES

Article 3.1

Mutual Assistance

Article 3.2

Information and Communications Technology

Article 3.3

Risk Management

Article 3.4

Advance Rulings

Article 3.5

Enforcement Against Illegal Trafficking

Article 3.6Intellectual Property Rights

Article 3.7

Exchange of Information andConfidentiality

CHAPTER 4

FINAL PROVISIONS

Article 4.1

Implementation

Article 4.2

Entry into Force

Article 4.3

Amendment

1

PREAMBLE
The Government of Japan and the Government of Australia(hereinafter referred to as “the Parties”),
In accordance with Article 1.12 (General Provisions –Implementing Agreement) of the Agreement between Japan andAustralia for an Economic Partnership (hereinafter referred
to as “the Basic Agreement”),
HAVE AGREED as follows:2

CHAPTER 1
GENERAL PROVISIONS
Article 1.1
Scope and Relationship to the Basic Agreement
1. This Agreement sets out the details and procedures forthe implementation of certain provisions of the Basic
Agreement.
2. Unless otherwise provided for in this Agreement, thedefinitions set out in the Basic Agreement shall apply tothis Agreement, mutatis mutandis.
3. Chapter 19 (Dispute Settlement) of the Basic Agreement
shall apply mutatis mutandis with respect to the settlementof disputes between the Parties concerning theimplementation, interpretation or application of thisAgreement.
CHAPTER 2
RULES OF ORIGIN
Article 2.1
Issuance of Certificate of Origin
1. Signatures of the representatives of the authorised
body of the exporting Party or its other certification
bodies on a Certificate of Origin shall be autographed orelectronically printed. Stamps or official seals of theauthorised body or other certification bodies may be
printed electronically as well.
2. In principle, a Certificate of Origin shall be issued
by the time of shipment.

33. In exceptional cases where the Certificate of Origin
has not been issued by the time of shipment, on request of
the exporter or producer, the Certificate of Origin may be
issued retrospectively in accordance with the domestic laws
and regulations of the exporting Party within 12 months
from the date of shipment, in which case it shall benecessary to indicate “ISSUED RETROSPECTIVELY” in therelevant field of the Certificate of Origin. The
Certificate of Origin issued retrospectively shall indicate
the date of shipment in the relevant field of theCertificate of Origin.
4. A Certificate of Origin issued retrospectively shallremain valid for one year from the date of shipment.
5. In the event of theft, loss or destruction of an issued
Certificate of Origin before the expiration of its validity,
the exporter, the producer or their authorised
representative may request the authorised body of theexporting Party or its other certification bodies to issue
a new Certificate of Origin as a duplicate of the original
Certificate of Origin on the basis of the documents intheir possession. The Certificate of Origin issued in thisway shall bear the word “DUPLICATE OF THE ORIGINALCERTIFICATE OF ORIGIN NUMBER_DATED_” in the relevant fieldof the Certificate of Origin. The date of issuance of theoriginal Certificate of Origin shall be indicated in the
new Certificate of Origin. The new Certificate of Origin
shall be valid during the term of the validity of theoriginal Certificate of Origin.
Article 2.2
Modification
1. In case a Documentary Evidence of Origin contains
incorrect information:(a)the exporter, producer or their authorised
representative may request the issuance of a new
Certificate of Origin and the invalidation of theoriginal Certificate of Origin; or(b)

the importer, exporter, or producer may completea new origin certification document and withdraw
the original origin certification document.

42. Notwithstanding paragraph 1(a), the authorised body ofthe exporting Party or its other certification bodies may,in response to the request for the issuance of a new
Certificate of Origin or at their own initiative, makemodifications to the Certificate of Origin by striking out
errors and making any additions required. Suchmodifications shall be certified by the authorised
signature and stamp or official seal of the authorised bodyof the exporting Party or its other certification bodies.
3. Erasures, superimpositions and modifications other thanthose referred to in paragraph 2 shall not be allowed on
the issued Certificate of Origin.
Article 2.3
Language of Documentary Evidence of Origin
1. The Documentary Evidence of Origin shall be completed
in the English language.
2. Notwithstanding paragraph 1, in the case of importation
into Japan, an importer may complete an origin
certification document in the Japanese language.
Article 2.4
Consignment
For the purposes of subparagraph (a) of Article 3.8(Rules of Origin – Consignment) of the Basic Agreement, incase a good undergoes repacking, relabeling or splitting up,
an importer shall provide, on request of the customs
administration of the importing Party, a Documentary
Evidence of Origin which is consistent with the state ofconsignment after such operations.
Article 2.5
Minor Errors
The customs administration of the importing Party shalldisregard minor errors, such as slight discrepancies oromissions, typing errors or protrusions from the designatedfield, provided that these minor errors are not such as tocreate doubts concerning the accuracy of the information
included in the Documentary Evidence of Origin.

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Article 2.6
Communications on Origin Verification
1. For the purposes of Articles 3.21 (Rules of Origin –Origin Verification) and 3.22 (Rules of Origin –Verification Visit) of the Basic Agreement, communication
between the customs administration of the importing Party
and the exporters, the producers, the authorised body or
the customs administration of the exporting Party shall bemade through diplomatic channels unless otherwise agreed by
the Parties.
2. Notwithstanding paragraph 1, for the purposes of
Articles 3.21 (Rules of Origin – Origin Verification) and3.22 (Rules of Origin – Verification Visit) of the Basic
Agreement, the customs administration of the importing
Party may communicate with the authorised body or thecustoms administration of the exporting Party and theexporter or the producer of the good who applied for the
Certificate of Origin or completed the origin certification
document, by any method with a confirmation of receipt, inparallel with the communications set out in paragraph 1.
3. Notwithstanding paragraphs 1 and 2, the customs
administration of Australia may access the EPA CO Reference
System provided by the Ministry of Economy, Trade andIndustry of Japan for the purposes of verifying theauthenticity of Certificates of Origin issued in Japan.
4. The language to be used for communications between theParties in accordance with Articles 3.21 (Rules of Origin –Origin Verification) and 3.22 (Rules of Origin –Verification Visit) of the Basic Agreement shall be English.

6CHAPTER 3
CUSTOMS PROCEDURES
Article 3.1
Mutual Assistance
1. To the extent permitted by the competence and available
resources of their respective customs administrations, theParties shall assist each other through their customs
administrations to ensure proper application of customs
laws, and to prevent, investigate and combat any violation
or attempted violation of customs laws.
2. The Parties shall cooperate through their customs
administrations, when necessary and appropriate, in thearea of research, development, and testing of new customs
procedures and new enforcement aids and techniques,training activities of customs officers, and exchange of
personnel between them.
Article 3.2
Information and Communications Technology
1. The customs administrations of the Parties shall makecooperative efforts to promote the use of information andcommunications technology in their customs procedures,
including possible electronic data interchange between thecustoms administrations, taking into account international
standards or methods developed under the auspices ofinternational organisations or fora such as the Customs
Cooperation Council, the International Organization forStandardization, and the United Nations Centre for Trade
Facilitation and Electronic Business.
2. The customs administrations of the Parties shallexchange information, including best practices, on the useof information and communications technology for the
purpose of improving customs procedures.
3. The introduction and enhancement of individual
information and communications technology by the customs
administrations of the Parties shall, to the greatest
extent possible, be carried out taking into account theviews expressed by relevant parties.

7Article 3.3
Risk Management
1. In order to facilitate customs clearance of goods
traded between Australia and Japan, the customs
administrations of the Parties shall continue to use risk
management and promote the improvement of risk management
techniques.
2. The customs administrations of the Parties shallexchange information, including best practices, on risk
management techniques and other enforcement techniques.
Article 3.4
Advance Rulings
1. For the purposes of paragraph 2 of Article 4.5 (Customs
Procedures - Advance Rulings) of the Basic Agreement,
procedures for issuing advance rulings shall ensure that:(a)the requirements for the application for anadvance ruling, including the information to beprovided and the format, are publicly available;(b)the customs administration of the importing Partyis allowed to request, at any time during thecourse of the evaluation of the application for
an advance ruling, the applicant to provide
additional information deemed necessary for such
evaluation;(c)an advance ruling is based on the facts andcircumstances presented by the applicant and anyother relevant information in the possession of
the customs officers responsible for the issuanceof the advance rulings;

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(d)

the customs administration of the importing Party
endeavours to issue an advance ruling within 30
days, or 90 days for customs valuation, from thedate of receipt of the application with all thenecessary information, and in cases where thecustoms administration of the importing Party
fails to issue the advance ruling within the
aforementioned 30 or 90 days, the applicant is
informed accordingly;(e)

an issued advance ruling is provided in writing
and includes the reasons for the ruling; and(f)the conditions for the use of an issued advanceruling, such as the period of validity thereof,
are specified.

2. For the purposes of paragraph 4 of Article 4.5 (Customs
Procedures - Advance Rulings) of the Basic Agreement, thecustoms administration of the importing Party may modify or
revoke the issued advance ruling in the following cases:(a)if the advance ruling has been issued based onerroneous facts or the applicant for the advanceruling omitted to provide all relevant
information;(b)

if there has been a change in the law, facts orcircumstances on which the issued advance ruling
was based;(c)

if there has been an amendment of the Basic
Agreement or this Agreement which affects theissued advance ruling, since the issuance of theruling;(d)

if there has been a change in the procedures
relating to advance rulings which affects theissued advance ruling, since the issuance of theruling, provided that such change is notinconsistent with the provisions of the Basic
Agreement and this Agreement, including therequirements specified in paragraph 1; or(e)

if the customs administration of the importing
Party has other reasonable grounds to modify or
revoke the issued advance ruling.

9Article 3.5
Enforcement Against Illegal Trafficking
1. The Parties shall, to the extent permitted by thecompetence and available resources of their respective
customs administrations, cooperate and exchange informationin their enforcement against:(a)the trafficking of illicit drugs and otherprohibited goods; and(b)

the illegal trafficking of controlled goods.

2. The Parties shall endeavour to promote regional
cooperation under the Customs Cooperation Council incombating trafficking of illicit drugs and other prohibited
goods.
Article 3.6Intellectual Property Rights
The customs administrations of the Parties shall,
within their respective competence and available resources,
cooperate and exchange information in the application ofborder measures under the provisions of Article 16.18(Intellectual Property – Enforcement – Border Measures) of
the Basic Agreement.
Article 3.7
Exchange of Information and Confidentiality
1. Neither Party shall use or disclose information
provided pursuant to this Chapter except for the purpose ofdischarging the functions of its customs administration inaccordance with its customs laws, or otherwise with theconsent of the providing customs administration.
2. Each Party may limit the information it communicates tothe other Party when the other Party is unable to give theassurance requested by the former Party with respect to themaintenance of confidentiality or the limitations of
purposes for which the information will be used.

10

3. If a Party that requests information would be unable tocomply with a similar request in case such a request weremade by the other Party, the requesting Party shall draw
attention to that fact in its request. Responding to such arequest shall be at the discretion of the other Party.
4. Information provided by the customs administration of a
Party to the customs administration of the other Party
pursuant to this Chapter shall not be used by the otherParty in criminal proceedings carried out by a court or ajudge, unless the other Party has obtained prior writtenconsent of the customs administration which provided theinformation.
5. Nothing in paragraph 4 shall prevent a Party from
submitting a request for such information to the otherParty through diplomatic channels or other channels
established in accordance with the domestic laws andregulations of the other Party.
6. This Article shall not preclude the use or disclosureof information provided pursuant to this Chapter to theextent such use or disclosure is required by the domestic
laws and regulations of the Party of the customs
administration receiving the information. Such customs
administration shall, wherever possible, give advancenotice of any such disclosure to the customs administration
providing the information.
7. The Parties may refuse to communicate information
pursuant to this Chapter, where to do so would:(a)be likely to prejudice sovereignty, public
policy, security or other essential interests;(b)violate or prejudice a legitimate industrial,commercial or professional interest;(c)be contrary to the domestic laws and regulationsof the Party receiving the request for
information; or(d)impede law enforcement.

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CHAPTER 4
FINAL PROVISIONS
Article 4.1
Implementation
This Agreement shall be implemented by the Parties inaccordance with the Basic Agreement and their respective
domestic laws and regulations in force.
Article 4.2
Entry into ForceThis Agreement shall enter into force at the same timeas the Basic Agreement and shall remain in force as long as
the Basic Agreement remains in force.
Article 4.3
AmendmentThis Agreement may be amended by written agreement
between the Parties. The Parties shall, on request of a
Party, consult as to whether to amend this Agreement.
IN WITNESS WHEREOF, the undersigned, being duly
authorised by their respective Governments, have signed
this Agreement.
DONE at Canberra on this eighth day of July in the year
2014, in duplicate in the Japanese and English languages,
both texts being equally authentic.

For the Governmentof Japan:

For the Governmentof Australia:

安倍晋三

Tony Abbott

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