chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Provisional Tax Collection Act, 1955

14. Permission for Import on Bank Guarantee: (1) The Government of Nepal may provide a facility to a person to import any goods by taking a bank guarantee for the amount of tariff leviable on such goods.

(2) If an industry wishes to import raw materials required for producing goods for export or for domestic sale in convertible foreign currency, by providing a bank guarantee for the amount of tariff leviable on such raw materials under prescribed conditions, such industry may be provided with the bank guarantee facility as prescribed.

(3) If goods produced from raw materials imported on bank guarantee under sub-section (2) are not exported as per prescribed conditions or are not sold domestically in convertible foreign currency, customs tariff leviable on the date of import of such raw materials shall be collected with an additional fifteen percent.

(4) In the case of an importer regularly importing goods from more than one Customs Office, a Customs Officer may accept a bank guarantee as prescribed, enabling the import of goods under a single bank guarantee.

(5) The Government of Nepal may provide a facility to a person who has obtained permission to operate a duty-free shop under the prevailing customs law, to import any goods as prescribed by taking a bank guarantee for the amount of tariff leviable on such goods, subject to compliance with prescribed conditions.

(6) If goods imported on bank guarantee under sub-section (5) are not sold domestically in convertible foreign currency as per prescribed conditions, customs tariff leviable on the date of import of such goods shall be collected with an additional fifteen percent.

(7) While granting the facility to import under this Section, the Customs Officer shall also take a bank guarantee for the additional tariff amount that may be leviable on such person under sub-section (3) or (6) in addition to the customs tariff leviable on such import.

(8) Other provisions relating to submitting, using and releasing the bank guarantee under this Section shall be as prescribed. 15.
Provisional Tax Collection Act, 1955

16. Facility to be Provided to Industries Established in Special Economic Zone: (1) Goods imported by an industry established in a Special Economic Zone under the prevailing law shall be provided with the following facilities upon the recommendation of the Special Economic Zone Authority:-

(a) Exemption of customs tariff except for one percent customs tariff leviable once on one bus imported in the name of the industry for the transportation of its workers and employees and two means of transport for transporting goods,

Provided that, if the bus or means of transport imported with such customs tariff exemption is transferred, sold, or ownership is transferred in any manner before ten years, full tariff shall be leviable under the prevailing law.

(b) Goods imported by keeping a bank guarantee equivalent to the tariff leviable under prescribed conditions when importing raw materials necessary for producing goods for export or domestic sale in convertible foreign currency,
(c) Goods imported by keeping a bank guarantee equivalent to the tariff leviable when importing plant, machinery, equipment and their spare parts required by the industry,
(d) After receiving a written confirmation from the Special Economic Zone Authority that the plant, machinery, equipment and spare parts imported under clause (c) have been installed and are operational in the industry, the relevant Customs Office shall release such bank guarantee,
(e) If a written request along with the recommendation of the Special Economic Zone Authority is received within one year from the date of import of raw materials for the release of the bank guarantee kept under clause (b), providing proof that goods produced from the imported raw materials have been exported within one year or sold domestically in convertible foreign currency, the relevant Customs Office shall release such guarantee.

(2) If an importer sells goods imported by them to an industry established in a Special Economic Zone as raw materials as prescribed, and if such person had paid customs tariff at the time of importing such goods, the Customs Office shall refund such customs tariff as prescribed.

(3) If an industry located outside the Special Economic Zone sells finished goods produced by it to an industry established within the Special Economic Zone, such sale shall be treated as export, and tariff facilities similar to those available upon export shall be provided.

(4) If goods produced from goods imported under clause (b) of sub-section (1) are sold for consumption within Nepal, such goods shall be allowed to be taken outside the Special Economic Zone only after the tariff leviable on the date of import of the raw materials used in making such goods is paid to the relevant Customs Office.

(5) The Government of Nepal may prescribe procedures and issue an order by publishing a notice in the Nepal Gazette regarding the transfer of ownership of goods imported with tariff exemption by an industry established in a Special Economic Zone to anyone within or outside the Special Economic Zone.
Provisional Tax Collection Act, 1955

It shall be the duty of the concerned industry to comply with such order.

(6) If an industry established in a Special Economic Zone wishes to relocate outside that zone, the relevant authority shall permit the relocation of such industry only after such industry pays the tariff for which it received exemption under this Section to the relevant Customs Office. 17. Customs Service Charge Leviable: A customs service charge of one hundred rupees for export and five hundred rupees for import shall be leviable on each declaration form for goods to be exported or imported. Provided that, customs service charge shall not be leviable on goods on which export tariff is leviable, goods exported or imported under diplomatic and tariff facilities, goods temporarily imported upon payment of tariff, goods carried by passengers via air transport, and goods to be exported or imported with a value of up to five thousand rupees. 18. Only One Exemption or Facility Available: If, upon importing any goods, a situation arises where more than one exemption or facility provided under this Act on customs tariff is available, only one exemption or facility as chosen by the importer shall be provided to avoid double exemption. 19. Tariff Not Leviable: (1) If an importer submits an application to abandon the goods imported by them to the Government of Nepal without clearing them from the Customs Office, tariff shall not be leviable on such goods.

(2) Goods abandoned under sub-section (1) may be used by the Government of Nepal itself or sold by auction under the prevailing customs law.

(3) If any goods imported for use within Nepal but not yet cleared are destroyed due to accident or natural disaster or their own nature, suffer a reduction in quantity or weight, or become commercially worthless, and if the importer submits an application within the prescribed time limit completing the prescribed procedure along with proof thereof, the relevant Customs Officer may, with the approval of the Director General, exempt the tariff on such goods which have been damaged, reduced, or become commercially worthless, or if the tariff has already been collected, refund such tariff.

(4) If the goods damaged under sub-section (3) are in a state where the purpose for which they were imported cannot be fulfilled, but they may be used as waste or scrap or for any other alternative use, the Customs Officer may determine the customs value of such goods accordingly and collect the tariff. 20.
Provisional Tax Collection Act, 1955

20. Liability to Pay Tariff and Fines: (1) When exporting or importing any goods, the liability to pay the tariff leviable on such goods shall be of the person declaring such goods for export or import at the Customs Office.

(2) The declarant shall pay the amount of tariff determined under this Act within seven days from the date of such tariff determination. If the tariff is not paid within such period, interest shall also be calculated at the rate of zero point zero four two percent per day on the determined tariff, effective from the date of tariff determination, and the period for which such interest is payable shall not exceed thirty days from the date of tariff determination.

(3) The tariff, interest, or fine leviable under this Act payable under this Section shall be paid by the concerned person at the office where the goods were declared, the office determining the tariff, or the bank designated for this purpose.

(4) If the tariff, interest, or fine imposed under this Act determined under this Section is not deposited within thirty days from the date of such determination, the Customs Officer may confiscate such goods and collect the amount from the proceeds of the auction sale of such goods under the prevailing customs law. 21. Goods Can Be Taken After Paying Tariff: (1) The declarant under sub-section (1) of Section 20 shall be allowed to take goods from the Customs Office only after submitting proof of payment of tariff on goods on which tariff is leviable at the time of export or import.

(2) Notwithstanding anything written in sub-section (1), in the case of goods on which tariff is not leviable, such goods may be cleared and taken from the Customs Office only after submitting proof of their clearance, and in the case of goods for personal use, only after the Customs Officer inspects or causes to be inspected and permits them to be taken.

(3) If a fine or additional tariff is imposed under this Act on the owner of any goods in respect of such goods, such person shall not be entitled to take such goods from the Customs Office until such fine or additional tariff is paid.

(4) Notwithstanding anything written elsewhere in this Section, provisions relating to the payment of tariff on goods imported via pipeline shall be as prescribed. 22. Demurrage Leviable: (1) If goods kept in a customs warehouse operated or managed by the Customs Office, premises of the Customs Office, or any place within the customs area are not cleared and taken away within the prescribed period, the owner of such goods shall pay demurrage as prescribed to the Government of Nepal.
Provisional Tax Collection Act, 1955

Provided that, demurrage shall not be leviable for the period during which clearance could not be completed due to ambiguity in valuation or classification of goods or due to any other reason attributable to the Customs Office.

(2) Notwithstanding anything written in sub-section (1), if there is a reasonable cause to waive the demurrage imposed on any goods due to a specific circumstance or situation, the prescribed officer may waive such demurrage partially or fully as prescribed. 23. Short-Levied Tariff or Fine to be Paid: (1) If it is discovered later that the tariff or fine payable by a person to the Customs Office under this Act or prevailing law was short-levied due to the valuation or classification of any goods, or due to a mathematical error or any other reason, or if the Department orders the collection of any short-levied amount, the Customs Officer shall give written notice to the concerned person or their customs agent to pay such amount within fifteen days. After receiving such notice, the concerned person shall pay the short-levied amount to the relevant Customs Office within that period.

(2) If the short-levied amount is not paid within the period under sub-section (1), interest shall also be calculated at the rate of zero point zero four two percent per day on the determined tariff from the date the period expires. Provided that, if the short-levied amount is less than the prescribed amount, the Customs Officer may not collect such amount.

(3) The lump sum amount including interest under sub-section (2) shall be paid by the concerned person within thirty days from the date such interest started accruing.

(4) If the concerned person does not pay such amount within the period under sub-section (3), the Customs Officer may freeze the transactions of such person and confiscate and auction sell, or cause to be auction sold, any of their goods lying at that Customs Office or any other Customs Office under the prevailing customs law, and collect such amount.

(5) If the amount receivable under this Section cannot be recovered from the concerned person even from the proceeds obtained from the auction sale under sub-section (4), the amount remaining unrecovered shall be recovered from such person as a government due.

(6) If the amount obtained from the auction sale under sub-section (4) exceeds the amount payable by the concerned person up to the date of auction sale, the excess amount shall be refunded to such person. 24.
Provisional Tax Collection Act, 1955

24. Refund of Tariff or Fine: (1) If an exporter or importer has paid more customs tariff or agricultural reform levy than leviable under law at the time of export or import, the relevant Customs Office shall refund such excess customs tariff or agricultural reform levy to such person as prescribed.

(2) Notwithstanding anything written in sub-section (1), such tariff shall not be refunded in the following circumstances:-

(a) If an application for refund of such tariff is not submitted to the relevant Customs Office within sixty days of clearing the goods, or
(b) If the amount claimed for refund is less than five hundred rupees.

(3) If, upon a decision on an appeal filed under the prevailing law against the tariff or fine collected by a Customs Officer, it is decided that all or part of the collected tariff or fine is not leviable, the Customs Officer shall refund such tariff or fine to the concerned person only after the decision becomes final with no further appeal lying against it, or after the relevant court decides that permission for further appeal is not obtainable, notwithstanding anything written in the prevailing law. 25. Base Date for Tariff Determination: When determining the tariff on goods under this Act, it shall be determined according to the tariff rate in effect on the date of clearance of such goods. Provided that, in the case of goods imported under diplomatic privilege, tariff facility or partial or full tariff exemption, if a situation arises later requiring the payment of tariff on such goods, the tariff shall be determined according to the tariff rate in effect on the date of payment of tariff. 26. Permission for Temporary Export: (1) Permission for temporary export shall be granted as prescribed, by taking a cash deposit or bank guarantee, for processing raw materials of any goods, or for producing or manufacturing any goods from them, or for repairing any goods, or for any other purpose.
Provisional Tax Collection Act, 1955

26. Permission for Temporary Export: (1) Permission for temporary export shall be granted as prescribed, by taking a cash deposit or bank guarantee, for processing raw materials of any goods, or for producing or manufacturing any goods from them, or for repairing any goods, or for any other purpose. Explanation: For the purpose of this Section, "temporary export" means the act of exporting any goods subject to prescribed conditions for the purpose of processing raw materials, producing or manufacturing goods, displaying in a fair or exhibition held abroad, repairing, or for any other purpose, with the intent to re-import them.

(2) Tariff shall not be leviable if goods temporarily exported under sub-section (1) are re-imported within the prescribed period.

(3) Notwithstanding anything written in sub-section (1) or (2), the following matters shall be dealt with as follows:-

(a) When goods are exported for processing raw materials or producing or manufacturing goods from them, and the goods produced or manufactured are imported, tariff shall be leviable only on the value addition made in the production or manufacture of such goods and the cost incurred or likely to be incurred in transporting such raw materials from Nepal to the production or manufacturing site and bringing the finished goods back to the Customs Office,
(b) When the chassis of a motor vehicle is taken abroad for the construction of such motor vehicle, and the motor vehicle constructed on such chassis is re-imported within the prescribed period, tariff shall be leviable on the value excluding the chassis incurred in constructing such motor vehicle,
(c) When a diplomatic mission exports any goods for repair upon the recommendation of the Ministry of Foreign Affairs, Government of Nepal, deposit or bank guarantee shall not be required, and tariff shall not be leviable when such goods are repaired and imported,
(d) When an aircraft or helicopter engine is exported for repair within a prescribed period under the guarantee of the relevant airline company, cash deposit or bank guarantee shall not be required, but when it is repaired and imported, tariff shall be leviable only on the cost incurred in repairing such goods,
(e) When goods other than those mentioned in clause (d) are taken back as prescribed after repair or any other work, tariff shall be leviable only on the cost incurred in repair or any other work,
(f) When goods including Armored Personnel Carriers, vehicles, weapons, etc., are temporarily exported for use by the Nepali Army, Nepal Police or Armed Police Force Nepal deployed for peacekeeping at the request of the United Nations, upon the recommendation of the relevant Ministry, deposit or bank guarantee shall not be required, and tariff shall not be leviable when such exported goods are re-imported.

(4) The cash deposit or bank guarantee taken under sub-section (1) shall be refunded or released after the temporarily exported goods are re-imported as prescribed.

(5) Other provisions relating to temporary export of goods shall be as prescribed.
Provisional Tax Collection Act, 1955

Chapter-3
Miscellaneous

27. Power to Make Rules: The Government of Nepal may make necessary Rules for the implementation of this Act. 28. Provisions Relating to Customs Tariff to be as per this Act: (1) Notwithstanding anything written in the prevailing law, provisions relating to customs tariff shall be as per this Act.

(2) Nothing written in sub-section (1) shall prevent the Annual Finance Act from making provisions relating to levying, determining, increasing, decreasing, exempting or waiving tariff. 29. Power to Remove Ambiguity or Correct Errors: If ambiguity arises in implementation due to a difference in the goods or the heading or sub-heading of such goods mentioned in Schedules 2, 3, 4, 5, 6 and 7, or if any error is found in the description, heading or sub-heading of such goods, the Director General may interpret to remove such ambiguity or correct the error. 30. Amendment, Repeal and Saving: (1) In the Customs Act, 2064,-

(a) In Section 2,-
 (1) In clause (kha), the words "as per law" are replaced by the words "as per the Customs Tariff Act, 2025".
 (2) Clause (sa) is omitted.
(b) In sub-section (1) of Section 22, the words "as per the sub-heading according to the prevailing Finance Act" are replaced by the words "as per the Customs Tariff Act, 2025".
(c) Sections 5, 6, 7, 8, 9, 11, 12, 72, 73, 74 and 75 are repealed.

(2) All acts and proceedings performed under the prevailing customs law relating to levying and collecting customs tariff before the commencement of this Act shall be deemed to have been performed under this Act. Schedule-1

(Relating to Section 5)

General Rules for the Interpretation of the Harmonized System

The classification of goods shall be governed by the following principles:

Rule 1

The titles of Sections, Chapters and sub-chapters of the Harmonized System are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions. Rule 2

(a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, it has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.

(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances.
Provisional Tax Collection Act, 1955

Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3. Rule 3

When by application of Rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description.

(b) Mixtures, composite goods consisting of different materials or components and goods put up in sets for retail sale, which cannot be classified by reference to Rule 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to Rule 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Rule 4

Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin. Rule 5

In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not apply to containers which give the whole its essential character.

(b) Subject to the provisions of Rule 5(a), packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
Provisional Tax Collection Act, 1955

However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use. Rule

html

 Schedule-3
 (Relating to Sub-sections (1) and (3) of Section 7 and Sub-sections (1) and (3) of Section 11)
 Import Customs Duty Rate

Chapter 1

Live Animals; Animal Products

Notes:
1. Unless otherwise provided, any reference in this Chapter to a particular genus or species of animal includes, unless the context otherwise requires, the young of that genus or species. 2. Unless the subject or context otherwise requires, "dried" products throughout this Schedule include products which have been "dehydrated", "evaporated" or "freeze-dried". Part 1

Live Animals

Note:
1. This Part covers all animals except those mentioned below:
 (a) Fish and crustaceans, molluscs and other aquatic invertebrates of heading 03.01, 03.06, 03.07 or 03.08,
 (b) Cultures of micro-organisms and other products of heading 30.02,
 (c) Animals of heading 95.08. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 01.01 Live horses, asses, mules and hinnies. -Horses

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 0101.21.00 --Pure-bred breeding animals 6 10
 0101.29.00 --Other 6 10
 0101.30.00 -Asses 6 10
 0101.90.00 -Other 6 10
 01.02 Live bovine animals. -Cattle:
 0102.21.00 --Pure-bred breeding animals 6 10
 0102.29.00 --Other 6 10
 -Buffalo:
 0102.31.00 --Pure-bred breeding animals 6 10
 0102.39.00 --Other 6 10
 0102.90.00 -Other 6 10
 01.03 Live swine. 0103.10.00 -Pure-bred breeding animals 6 10
 -Other:

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 1 2 3 From SAARC Countries (4) From Other Countries (5)
 01.04 0103.11.00 --Weighing less than 50 kg 6 10
 01.04 0103.12.00 --Weighing 50 kg or more 6 10
 Live sheep and goats.
Provisional Tax Collection Act, 1955

01.04 0104.10.00 -Sheep 6 10
 01.04 0104.20.00 -Goats 9 10
 01.05 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
 -Weighing not more than 155 g:
 01.05 0105.11.00 --Fowls of the species Gallus domesticus 6 10
 01.05 0105.12.00 --Turkeys 6 10
 01.05 0105.13.00 --Ducks 6 10
 01.05 0105.14.00 --Geese 6 10
 01.05 0105.15.00 --Guinea fowls 6 10
 -Other:
 01.05 0105.94.00 --Fowls of the species Gallus domesticus 9 10

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 1 2 3 From SAARC Countries (4) From Other Countries (5)
 01.05 0105.99.00 --Other 9 10
 01.06 Other live animals.
 -Mammals:
 01.06 0106.11.00 --Primates 6 10
 01.06 0106.12.00 --Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia) 6 10
 01.06 0106.13.00 --Camels and other camelids (Camelidae) 6 10
 01.06 0106.14.00 --Rabbits 6 10
 01.06 0106.19.00 --Other 6 10
 01.06 0106.20.00 -Reptiles (including snakes and turtles) 6 10
 -Birds:
 01.06 0106.31.00 --Birds of prey 6 10

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 1 2 3 From SAARC Countries (4) From Other Countries (5)
 01.06 0106.32.00 --Psittaciformes (including parrots, parakeets, macaws and cockatoos) 6 10
 01.06 0106.33.00 --Ostriches; emus (Dromaius novaehollandiae) 6 10
 01.06 0106.39.00 --Other 6 10
 -Insects:
 01.06 0106.41.00 --Bees 6 10
 01.06 0106.49.00 --Other 6 10
 01.06 0106.90.00 -Other 6 10

Part 2
Meat and Edible Meat Offal

Note:
1. This Part does not cover:
 (a) Products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;
 (b) Edible dead insects (heading 04.10);
 (c) Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or
 (d) Animal fat (Part 15), other than products of heading 02.09. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 1 2 3 From SAARC Countries (4) From Other Countries (5)
 02.01 Fresh or chilled meat of bovine animals. 02.01 0201.10.00 -Carcasses and half-carcasses 6 10
 02.01 0201.20.00 -Other cuts with bone in 6 10
 02.01 0201.30.00 -Boneless 6 10
 02.02 Frozen meat of bovine animals.
Provisional Tax Collection Act, 1955

02.01 0201.10.00 -Carcasses and half-carcasses 6 10
 02.01 0201.20.00 -Other cuts with bone in 6 10
 02.01 0201.30.00 -Boneless 6 10
 02.02 Frozen meat of bovine animals. 02.02 0202.10.00 -Carcasses and half-carcasses 6 10
 02.02 0202.20.00 -Other cuts with bone in 6 10
 02.02 0202.30.00 -Boneless 6 10

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 1 2 3 From SAARC Countries (4) From Other Countries (5)
 02.03 Meat of swine, fresh, chilled or frozen.
 -Fresh or chilled:
 02.03 0203.11.00 --Carcasses and half-carcasses 6 10
 02.03 0203.12.00 --Hams, shoulders and cuts thereof, with bone in 6 10
 02.03 0203.19.00 --Other 6 10
 -Frozen:
 02.03 0203.21.00 --Carcasses and half-carcasses 6 10
 02.03 0203.22.00 --Hams, shoulders and cuts thereof, with bone in 6 10
 02.03 0203.29.00 --Other 6 10
 02.04 Meat of sheep or goats, fresh, chilled or frozen. 02.04 0204.10.00 -Fresh or chilled lamb carcasses and half-carcasses 9 10
 -Other fresh or chilled meat of sheep:
 02.04 0204.21.00 --Fresh or chilled lamb carcasses and half-carcasses 9 10
 02.04 0204.22.00 --Other cuts with bone in 9 10

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 0204.23.00 --Boneless 9 10
 0204.30.00 -Frozen lamb carcasses and half-carcasses 9 10
 -Other frozen meat of sheep:
 0204.41.00 --Carcasses and half-carcasses 9 10
 0204.42.00 --Other cuts with bone in 9 10
 0204.43.00 --Boneless 9 10
 0204.50.00 -Meat of goats 9 10
 02.05 0205.00.00 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen. 6 10
 02.06 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen.
Provisional Tax Collection Act, 1955

6 10
 02.06 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen. 0206.10.00 -Of bovine animals, fresh or chilled 6 10
 -Of bovine animals, frozen:
 0206.21.00 --Tongues 6 10

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 0206.22.00 --Livers 6 10
 0206.29.00 --Other 6 10
 0206.30.00 -Of swine, fresh or chilled 6 10
 -Of swine, frozen:
 0206.41.00 --Livers 6 10
 0206.49.00 --Other 6 10
 0206.80.00 -Other, fresh or chilled 6 10
 0206.90.00 -Other, frozen 6 10
 02.07 Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.
 -Of fowls of the species Gallus domesticus:
 0207.11.00 --Not cut in pieces, fresh or chilled 9 30
 0207.12.00 --Not cut in pieces, frozen 9 30
 0207.13.00 --Cuts and offal, fresh or chilled 9 30
 0207.14.00 --Cuts and offal, frozen 9 30
 -Of turkeys:
 0207.24.00 --Not cut in pieces, fresh or chilled 9 10
 0207.25.00 --Not cut in pieces, frozen 9 10

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 0207.26.00 --Cuts and offal, fresh or chilled 9 10
 0207.27.00 --Cuts and offal, frozen 9 10
 -Of ducks:
 0207.41.00 --Not cut in pieces, fresh or chilled 9 10
 0207.42.00 --Not cut in pieces, frozen 9 10
 0207.43.00 --Fatty livers, fresh or chilled 9 10
 0207.44.00 --Other, fresh or chilled 9 10
 0207.45.00 --Other, frozen 9 10
 -Of geese:
 0207.51.00 --Not cut in pieces, fresh or chilled 9 10
 0207.52.00 --Not cut in pieces, frozen 9 10
 0207.53.00 --Fatty livers, fresh or chilled 9 10
 0207.54.00 --Other, fresh or chilled 9 10
 0207.55.00 --Other, frozen 9 10
 0207.60.00 -Of guinea fowls 9 10
 02.08 Other meat and edible meat offal, fresh, chilled or frozen. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 0208.10.00 -Of rabbits 10 10
 0208.30.00 -Of primates 6 10
 0208.40.00 -Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) 6 10
 0208.50.00 -Of reptiles (including snakes and turtles) 6 10
 0208.60.00 -Of camels and other camelids (Camelidae) 6 10
 0208.90.00 -Other 6 10
 02.09 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.
Provisional Tax Collection Act, 1955

0209.10.00 -Of pigs 6 10
 0209.90.00 -Other 6 10

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 02.10 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal.
 -Meat of swine:
 0210.11.00 --Hams, shoulders and cuts thereof, with bone in 6 10
 0210.12.00 --Bellies and cuts thereof 6 10
 0210.19.00 --Other 6 10
 0210.20.00 -Meat of bovine animals 6 10
 -Other, including edible flours and meals of meat or meat offal:
 0210.91.00 --Of primates 6 10
 0210.92.00 --Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) 6 10

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 0210.93.00 --Of reptiles (including snakes and turtles) 6 10
 0210.99.00 --Other 6 10

Part 3

Fish and Crustaceans, Molluscs and Other Aquatic Invertebrates

Notes:

1. This Part does not cover:
 (a) Mammals of heading 01.06;
 (b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10);
 (c) Fish (including their livers, roes and milt), or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of their species or condition (Part 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01);
 (d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04). 2. In this Part, "pellets" means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder. 3. Headings 03.05 to 03.08 do not cover flours, meals and pellets fit for human consumption (heading 03.09).
Provisional Tax Collection Act, 1955

2. In this Part, "pellets" means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder. 3. Headings 03.05 to 03.08 do not cover flours, meals and pellets fit for human consumption (heading 03.09). Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 03.01 Live fish.
 -Ornamental fish:
 0301.11.00 --Freshwater 9 10

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 1 2 3 4 5
 0301.19.00 --Other 9 10
 -Other live fish:
 0301.91.00 --Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 9 10
 0301.92.00 --Eels (Anguilla spp.) 9 10
 0301.93.00 --Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) 9 10
 0301.94.00 --Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) 9 10
 0301.95.00 --Southern bluefin tunas (Thunnus maccoyii) 9 10
 0301.99.00 --Other 9 10
 03.02 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 1 2 3 4 5
 -Salmonidae, excluding edible fish offal of subheadings 0302.91 to 0302.99:
 0302.11.00 --Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 9 10
 0302.13.00 --Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tshawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) 6 10
 0302.14.00 --Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 6 10
 0302.19.00 --Other 6 10
 -Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0302.91 to 0302.99:
 0302.21.00 --Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) 6 10
 0302.22.00 --Plaice (Pleuronectes platessa) 6 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 1 2 3 4 5
 0302.23.00 --Soles (Solea spp.) 6 10
 0302.24.00 --Turbots (Psetta maxima) 6 10
 0302.29.00 --Other 6 10
 -Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible offal of fish under subheadings 0302.91.00 to 0302.99.00:
 0302.31.00 --Albacore or longf
Provisional Tax Collection Act, 1955

in tunas 6 10
 0302.32.00 --Yellowfin tunas (Thunnus albacares) 6 10
 0302.33.00 --Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) 6 10
 0302.34.00 --Bigeye tunas (Thunnus obesus) 6 10
 0302.35.00 --Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) 6 10
 0302.36.00 --Southern bluefin tunas (Thunnus maccoyii) 6 10
 0302.39.00 --Other 6 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 -Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible offal of fish under subheadings 0302.91.00 to 0302.99.00:
 0302.41.00 --Herrings (Clupea harengus, Clupea pallasii) 9 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 0302.42.00 --Anchovies (Engraulis spp.) 9 10
 0302.43.00 --Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) 9 10
 0302.44.00 --Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) 9 10
 0302.45.00 --Jack and horse mackerel (Trachurus spp.) 9 10
 0302.46.00 --Cobia (Rachycentron canadum) 9 10
 0302.47.00 --Swordfish (Xiphias gladius) 9 10
 0302.49.00 --Other 9 10
 -Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible offal of fish under subheadings 0302.91.00 to 0302.99.00:
 0302.51.00 --Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 9 10
 0302.52.00 --Haddock (Melanogrammus aeglefinus) 9 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 0302.53.00 --Coalfish (P
Provisional Tax Collection Act, 1955

ollachius virens) 9 10
 0302.54.00 --Hake (Merluccius spp., Urophycis spp.) 9 10
 0302.55.00 --Alaska pollock (Theragra chalcogramma) 9 10
 0302.56.00 --Blue whiting (Micromesistius poutassou, Micromesistius australis) 9 10
 0302.59.00 --Other 9 10
 -Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible offal of fish under subheadings 0302.91.00 to 0302.99.00:

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 0302.71.00 --Tilapias (Oreochromis spp.) 9 10
 0302.72.00 --Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 9 10
 0302.73.00 --Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Meg alobrama spp.) 9 10
 0302.74.00 --Eels (Anguilla spp.) 9 10
 0302.79.00 --Other 9 10
 -Other fish, excluding edible offal of fish under subheadings 0302.91.00 to 0302.99.00:
 0302.81.00 --Dogfish and other sharks 6 10
 0302.82.00 --Rays and skates (Rajidae) 9 10
 0302.83.00 --Toothfish (Dissostichus spp.) 9 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 0302.84.00 --Sea bass (Dicentrarchus spp.) 9 10
 0302.85.00 --Sea bream (Sparidae) 9 10
 0302.89.00 --Other 9 10
 -Livers, roes, milt, fins, heads, tails, swim bladders and other edible offal of fish:
 0302.91.00 --Livers, roes and milt 9 10
 0302.92.00 --Shark fins 9 10
 0302.99.00 --Other 9 10
 03.03 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04.
 -Salmon (Salmonidae), excluding edible offal of fish under subheadings 0303.11.00 to 0303.99.00:
 0303.11.00 --Sockeye salmon (red salmon) (Oncorhynchus nerka) 6 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 1 2 3 From SAARC countries (4) From other countries (5)
 0303.12.00 --Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta
Provisional Tax Collection Act, 1955

, Oncorhynchus tshawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) 6 10
 0303.13.00 --Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 6 10
 0303.14.00 --Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 9 10
 0303.19.00 --Other 6 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 1 2 3 From SAARC countries (4) From other countries (5)
 -Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible offal of fish under subheadings 0303.91.00 to 0303.99.00:
 0303.23.00 --Tilapias (Oreochromis spp.) 6 10
 0303.24.00 --Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 6 10

 Heading Subheading Description of goods Import duty rate Import duty ra te

 1 2 3 From SAARC countries (4) From other countries (5)
 0303.25.00 --Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) 6 10
 0303.26.00 --Eels (Anguilla spp.) 9 10
 0303.29.00 --Other 6 10
 -Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible offal of fish under subheadings 0303.91.00 to 0303.99.00:
 0303.31.00 --Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) 9 10
 0303.32.00 --Plaice (Pleuronectes platessa) 6 10
 0303.33.00 --Sole (Solea spp.) 9 10
 0303.34.00 --Turbot (Psetta maxima) 9 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 1 2 3 From SAARC countries (4) From other countries (5)
 0303.39.00 --Other 9 10
 -Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible offal of fish under subheadings 0303.91.00 to 0303.99.00:
 0303.41.00 --Albacore or longfin tunas (Thunnus alalunga) 6 10
 0303.42.00 --Yellowfin tunas (Thunnus al
Provisional Tax Collection Act, 1955

bacares) 6 10
 0303.43.00 --Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) 6 10
 0303.44.00 --Bigeye tunas (Thunnus obesus) 6 10
 0303.45.00 --Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) 6 10
 0303.46.00 --Southern bluefin tunas (Thunnus maccoyii) 6 10
 0303.49.00 --Other 6 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 1 2 3 From SAARC countries (4) From other countries (5)
 -Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible offal of fish under subheadings 0303.91.00 to 0303.99.00:
 0303.51.00 --Herrings (Clupea harengus, Clupea pallasii) 6 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 0303.53.00 --Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) 6 10
 0303.54.00 --Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) 6 10
 0303.55.00 --Jack and horse mackerel (Trachurus spp.) 6 10
 0303.56.00 --Cobia (Rachycentron canadum) 6 10
 0303.57.00 --Swordfish (Xiphias gladius) 6 10
 0303.59.00 --Other 6 10
 -Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible offal of fish under subheadings 0303.91.00 to 0303.99.00:
 0303.63.00 --Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 6 10
 0303.64.00 --Haddock (Melanogrammus aeglefinus) 6 10
 0303.65.00 --Coalfish (Pollachius virens) 6 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 0303.66.00 --Hake (Merluccius spp., Urophycis spp.) 6 10
 0303.67.00 --Ala
Provisional Tax Collection Act, 1955

ska pollock (Theragra chalcogramma) 6 10
 0303.68.00 --Blue whiting (Micromesistius poutassou, Micromesistius australis) 6 10
 0303.69.00 --Other 6 10
 -Other fish, excluding edible offal of fish under subheadings 0303.91.00 to 0303.99.00:
 0303.81.00 --Dogfish and other sharks 6 10
 0303.82.00 --Rays and skates (Rajidae) 6 10
 0303.83.00 --Toothfish (Dissostichus spp.) 6 10
 0303.84.00 --Sea bass (Dicentrarchus spp.) 6 10
 0303.89.00 --Other 6 10
 -Livers, roes, milt, fins, heads, tails, swim bladders and other edible offal of fish:

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 0303.91.00 --Livers, roes and milt 9 10
 0303.92.00 --Shark fins 9 10
 0303.99.00 --Other 9 10
 03.04 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 spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) , eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):
 0304.31.00 --Of tilapias (Oreochromis spp.) 9 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 0304.32.00 --Of catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 9 10
 0304.33.00 --Of Nile perch (Lates niloticus) 9 10
 0304.39.00 --Other 9 10
 -Fresh or chilled fillets of other fish:
 0304.41.00 --Of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tshawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 9 10
 0304.42.00 --Of trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 9 10
 0304.43.00 --Of flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) 9 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 0304.44.00 --Of fish of the families Bre