chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Financial Act, 2024

520.-

 Heading Sub-heading Rate

 24.04 Products containing tobacco, reconstituted tobacco, nicotine, or substitutes for tobacco or nicotine, intended for inhalation without combustion; other nicotine-containing products intended for the administration of nicotine into the human body
 -Products intended for inhalation without combustion:
 2404.11.00 --Containing tobacco or reconstituted tobacco Per kg Rs. 520.-
 2404.12.00 --Other, containing nicotine:
 2404.12.10 Electronic cigarette (vape) 40 percent
 2404.12.20 Other 40 percent
 2404.19.00 --Other 40 percent
 2404.91.00 --For oral use 80
 2404.92.00 --For transdermal use 80
 2404.99.00 --Other 80
 25.15 Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
 - Marble and travertine:
 2515.12.00 --Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 15
 2515.20.00 -Ecaussine and other calcareous monumental or building stone; alabaster 15

 Heading Sub-heading Rate

 25.16 Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
 - Granite :
 2516.12.00 --Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 25
 -Sandstone:
 2516.20.10 Crushed or uncrushed aggregates and pebbles, up to 2.5 inches 25
 2516.20.20 Crushed or uncrushed stones larger than 2.5 inches 25
 2516.20.30 Mixture of crushed or uncrushed stones and sand, pellets 25
 2516.90.00 -Other monumental or building stone 25
 25.23 Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers.
 -Portland cement:
 2523.21.00 --White cement, whether or not artificially coloured Per M. Ton Rs. 220.-
 2523.29.00 --Other Per M. Ton Rs. 220.-
 2523.30.00 -Aluminous cement Per M. Ton Rs. 220.-
 2523.90.00 -Other hydraulic cements Per M. Ton Rs. 220.-

 Heading Sub-heading Rate

 32.08 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter.
Financial Act, 2024

3922.10.00 -Baths, shower-baths, sinks and wash-basins 5
 3922.20.00 -Lavatory seats and covers 5
 3922.90.00 -Other 5
 39.23 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.
 -Boxes, cases, crates and similar articles:
 3923.10.10 Packing tubes of plastics 5
 3923.10.20 Egg crates 5
 3923.10.90 Other 5
 -Sacks and bags (including cones):
 3923.21.00 --Of polymers of ethylene 5
 3923.29.00 --Of other plastics 5
 -Carboys, bottles, flasks and similar articles:
 3923.30.10 Bottle preforms 5
 3923.30.90 Other 5
 3923.50.00 -Stoppers, lids, caps and other closures 5
 -Other:
 3923.90.10 Composite LPG gas cylinder 5
 3923.90.90 Other 5
 39.24 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. 3924.10.10 Baby feeding bottles
 3924.10.20 Melamine utensils 5
 3924.10.90 Other 5
 -Other:
 3924.90.90 Other 5
 39.25 Builders' ware of plastics, not elsewhere specified or included. 3925.10.00 -Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres 5
 3925.20.00 -Doors, windows and their frames and thresholds for doors 5

 3925.30.00 -Shutters, blinds (including Venetian blinds) and similar articles and parts thereof 5

 -Other:
 3925.90.10 Roofing sheets and roofing tiles 5
 3925.90.20 --Puff sandwich wall and roof panel 5
 3925.90.30 Aluminium composite panel 5
 3925.90.90 Other 5
 39.26 Other articles of plastics and articles of other materials of headings 39.01 to 39.14. 3926.10.00 -Office or school supplies 5
 -Articles of apparel and clothing accessories (including gloves, mittens and mitts):
 Gloves:
 3926.20.19 Other 5
 Gowns:
 3926.20.29 Other 5
 Aprons:
 3926.20.39 Other 5
 Face shields:
 3926.20.49 Other 5
 3926.20.90 Other 5
 3926.30.00 -Fittings for furniture, coachwork or the like, 5
 3926.40.00 -Statuettes and other ornamental articles 5
 -Other:
 Other:
 3926.90.91 Tarpaulins and awnings 5
 3926.90.92 Labels and tags 5
 3926.90.94 Clothes hangers 5
 3926.90.95 Artificial turf of plastics 5
 3926.90.99 Other 5

 44.01 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms.

 -Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms:
 4401.11.00 --Coniferous 5
 4401.19.00 --Non-coniferous 5
 -Wood in chips or particles:
 4401.21.00 --Coniferous 5
 4401.22.00 --Non-coniferous 5
 -Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms:
 4401.31.00 --Wood pellets 5
 4401.32.00 --Wood briquettes 5
 4401.39.00 --Other 5
 -Sawdust and wood waste and scrap, not agglomerated:
 4401.41.00 --Sawdust 5
 4401.49.00 --Other 5
 44.02 Wood charcoal (including shell or nut charcoal), whether or not agglomerated.
Financial Act, 2024

4402.10.00 -Of bamboo 5
 4402.20.00 -Of shell or nut 5
 -Other:
 4402.90.10 Charcoal used in hookah 15

 4402.90.90 Other 15

 44.03 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.
 -Treated with paint, stains, creosote or other preservatives:
 4403.11.00 --Coniferous 5
 4403.12.00 --Non-coniferous 5
 -Other, coniferous:
 4403.21.00 --Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more 5
 4403.22.00 --Of pine (Pinus spp.), other 5
 4403.23.00 --Of fir (Abies spp.) and spruce (Picea spp.), of which any cross-sectional dimension is 15 cm or more 5
 4403.24.00 --Of fir (Abies spp.) and spruce (Picea spp.), other 5
 4403.25.00 --Other, of which the smallest cross-sectional dimension is 15 cm or more 5
 4403.26.00 --Other 5
 -Other, of tropical wood:
 4403.41.00 --Dark Red Meranti, Light Red Meranti and Meranti Bakau 5
 4403.42.00 --Teak 5
 4403.49.00 --Other 5
 -Other:
 4403.91.00 --Of oak (Quercus spp.) 5
 4403.93.00 --Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more 5

 4403.94.00 --Of beech (Fagus spp.), other 5

 4403.95.00 --Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or more 5
 4403.96.00 --Of birch (Betula spp.), other 5
 4403.97.00 --Of poplar and aspen (Populus spp.) 5
 4403.98.00 --Of eucalyptus (Eucalyptus spp.) 5
 -Other:
 4403.99.10 Sawn lengthwise, of a thickness of 5 inches or less 5
 4403.99.90 Other 5
 44.04 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like. 4404.10.00 -Coniferous 5
 4404.20.00 -Non-coniferous 5
 4405.00.00 Wood wool; wood flour.
Financial Act, 2024

4404.10.00 -Coniferous 5
 4404.20.00 -Non-coniferous 5
 4405.00.00 Wood wool; wood flour. 5
 44.06 Railway or tramway sleepers (cross-ties) of wood.
 -Not impregnated:
 4406.11.00 --Coniferous 5
 4406.12.00 --Non-coniferous 5
 -Other:
 4406.91.00 --Coniferous 5
 4406.92.00 --Non-coniferous 5

 44.07 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm.

 -Coniferous:
 4407.11.00 --Of pine (Pinus spp.) 5
 4407.12.00 --Of fir (Abies spp.) and spruce (Picea spp.) 5
 4407.13.00 --Of S-P-F (spruce (Picea spp.), pine (Pinus spp.) and fir (Abies spp.)) 5
 4407.14.00 --Of Hem-fir (Western hemlock (Tsuga heterophylla) and fir (Abies spp.)) 5
 4407.19.00 --Other 5
 -Of tropical wood:
 4407.21.00 --Of mahogany (Swietenia spp.) 5
 4407.22.00 --Of Virola, Imbuia and Balsa 5
 4407.23.00 --Of teak 5
 4407.25.00 --Of Dark Red Meranti, Light Red Meranti and Meranti Bakau 5
 4407.26.00 --Of White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan 5
 4407.27.00 --Of Sapelli 5
 4407.28.00 --Of Iroko 5
 4407.29.00 --Other 5
 -Other:
 4407.91.00 --Of oak (Quercus spp.) 5
 4407.92.00 --Of beech (Fagus spp.) 5
 4407.93.00 --Of maple (Acer spp.) 5
 4407.94.00 --Of cherry (Prunus spp.) 5

 Subheading Description Rate

 4407.95.00 --Of ash (Fraxinus spp.) 5
 4407.96.00 --Of birch (Betula spp.) 5
 4407.97.00 --Of poplar and aspen (Populus spp.) 5
 4407.99.00 --Other 5
 44.09 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed. 4409.10.00 -Coniferous 5
 -Non-coniferous:
 4409.21.00 --Of bamboo 5
 4409.22.00 --Of tropical wood 5
 4409.29.00 --Other 5
 44.10 Particle board, oriented strand board (OSB) and similar boards (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances.
 -Of wood:
 4410.11.00 --Particle board 5
 4410.12.00 --Oriented strand board 5
 4410.19.00 --Other 5
 4410.90.00 -Other 5
 44.11 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances.
 -Medium density fibreboard (MDF):
 4411.12.00 --Of a thickness not exceeding 5 mm 10
 4411.13.00 --Of a thickness exceeding 5 mm but not exceeding 9 mm 10
 4411.14.00 --Of a thickness exceeding 9 mm 10
 -Other:
 4411.92.00 --Of a density exceeding 0.8 g/cm3 10
 4411.93.00 --Of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3 10
 4411.94.00 --Of a density not exceeding 0.5 g/cm3 10
 44.12 Plywood, veneered panels and similar laminated wood.
Financial Act, 2024

4412.10.00 -Of bamboo 10
 -Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness:
 4412.31.00 --With at least one outer ply of tropical wood 10
 4412.33.00 --Other, with at least one outer ply of non-coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.) 10
 4412.34.00 --Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412.33.00 10
 4412.39.00 --Other, with both outer plies of coniferous wood 10
 -Laminated veneered lumber (LVL):
 4412.41.00 --With at least one outer ply of tropical wood 10
 4412.42.00 --Other, with at least one outer ply of non-coniferous wood 10
 4412.49.00 --Other, with both outer plies of coniferous wood 10
 -Blockboard, laminboard and battenboard:
 4412.51.00 --With at least one outer ply of tropical wood 10
 4412.52.00 --Other, with at least one outer ply of non-coniferous wood 10
 4412.59.00 --Other, with both outer plies of coniferous wood 10
 -Other:
 4412.91.00 --With at least one outer ply of tropical wood 10
 4412.92.00 --Other, with at least one outer ply of non-coniferous wood 10
 4412.99.00 --Other, with both outer plies of coniferous wood 10
 44.13 4413.00.00 Densified wood, in blocks, plates, strips or profile shapes. 10
 44.14 Wooden frames for paintings, photographs, mirrors or similar objects. 4414.10.00 -Of tropical wood 10
 4414.10.00 -Other 10
 44.15 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood. (Note: The Nepali text appears to describe "Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes." but the heading number 44.15 matches HS 44.15 for packing cases etc. However, the Nepali description matches HS 44.16 (Builders' joinery and carpentry of wood). There seems to be a discrepancy.
Financial Act, 2024

However, the Nepali description matches HS 44.16 (Builders' joinery and carpentry of wood). There seems to be a discrepancy. I will translate the Nepali text as given, assuming the heading 44.15 is used for builders' joinery in this schedule.) Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes.
 -Windows, French-windows and their frames:
 4415.11.00 --Of tropical wood 10
 4415.19.00 --Other 10
 -Doors, their frames and thresholds:
 4415.21.00 --Of tropical wood 10
 4415.29.00 --Other 10
 4415.30.00 -Posts and beams, other than products of subheadings 4415.81.00 to 4415.89.00 10
 4415.40.00 -Shuttering (formwork) wood for concrete construction work 10
 4415.50.00 -Shingles and shakes 10
 -Assembled flooring panels:
 4415.73.00 --Of bamboo or with at least the top layer of bamboo 10
 4415.74.00 --Other, for mosaic floors 10
 4415.75.00 --Other, multi-layer 10
 4415.79.00 --Other 10
 -Engineered structural timber products:
 4415.81.00 --Glue-laminated timber (glulam) 10
 4415.82.00 --Cross-laminated timber (CLT or X-lam) 10
 4415.83.00 --I-beams 10
 4415.89.00 --Other 10
 -Other:
 4415.91.00 --Of bamboo 10
 4415.92.00 --Cellular wood panels 10
 4415.99.00 --Other 10
 44.19 Tableware and kitchenware, of wood.
 -Of bamboo:
 4419.11.00 --Bread boards, chopping boards and similar boards 5

 4419.12.00 --Chopsticks 5

 4419.19.00 --Other 5
 4419.20.00 -Of tropical wood 5
 4419.90.00 -Other 5
 44.20 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94.
 -Statuettes and other ornaments:
 4420.11.00 --Of tropical wood 5
 4420.19.00 --Other 5
 4420.90.00 -Other 5
 44.21 Other articles of wood. 4421.10.00 -Clothes hangers 5
 4421.20.00 -Coffins 5
 -Other:
 --Of bamboo:
 4421.91.30 Toothpicks 5
 4421.91.90 Other 5
 --Other:
 4421.99.30 Toothpicks 5
 4421.99.90 Other 5

 48.03 4803.00.00 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets. 5

 48.18 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins, bed sheets and similar articles of a kind used for household, sanitary or hospital purposes, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres.
Financial Act, 2024

4818.10.00 -Toilet paper 5
 4818.20.00 -Handkerchiefs, cleansing or facial tissues and towels 5

 4818.30.00 -Tablecloths and serviettes 5

 4818.50.00 -Articles of apparel and clothing accessories 5
 4818.90.00 -Other 5
 48.23 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 of cellulose fibres.
 -Trays, dishes, plates, cups and the like, of paper or paperboard:
 4823.61.00 --Of bamboo 10
 4823.69.00 --Other 10
 4823.70.00 -Articles of moulded or pressed paper pulp 10
 63.05 Sacks and bags, of a kind used for the packing of goods. 6305.33.00 --Other, of polyethylene or polypropylene strip or the like 5
 64.04 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials.
 -Footwear with outer soles of rubber or plastics:

 --Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like:

 6404.11.10 Canvas shoes with uppers of cotton 20
 64.05 Other footwear.
 -With uppers of textile materials:
 6405.20.10 Made of cotton fabric (cotton canvas shoes) 20
 66.01 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas). 6601.10.00 -Garden or similar umbrellas 15
 67.02 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit. 6702.10.00 -Of plastics 10
 -Of other materials:
 6702.90.10 Of felt 10
 6702.90.90 Other 10
 68.02 Worked monumental or building stone (except slate) and articles thereof, other than goods of 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 natural stone (including slate). 6802.10.00 -Tiles, cubes and similar articles, whether or not rectangular (including square), the largest face of which is capable of being enclosed in a square of side less than 7 cm; artificially coloured granules, chippings and powder 15

 -Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface:
 6802.21.00 --Marble, travertine and alabaster 15
 6802.23.00 --Granite 15
 6802.29.00 --Other stone 15
 -Other:
 6802.91.00 --Marble, travertine and alabaster 15
 6802.92.00 --Other calcareous stone 15
 6802.93.00 --Granite 15
 6802.99.00 --Other stone 15
 68.08 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw, of wood shavings, chips, particles, sawdust or other waste, agglomerated with cement, plaster or other mineral binders.
Financial Act, 2024

6808.00.10 Boards of various thicknesses made by mixing wood dust, cement and various binding chemicals 5
 6808.00.90 Other 5
 68.09 Articles of plaster or of compositions based on plaster.

 -Boards, sheets, panels, tiles and similar articles, not ornamented:

 6809.11.00 --Faced or reinforced with paper or paperboard only 5
 6809.12.00 --Other 5
 6809.90.00 -Other articles 5
 68.10 Articles of cement, of concrete or of artificial stone, whether or not reinforced.
 -Tiles, flagstones, bricks and similar articles:
 --Building blocks and bricks:
 6810.11.00 Autoclaved aerated concrete blocks (AAC blocks) 5
 6810.12.00 Other 5
 --Other:
 6810.19.10 Unfired modified clay material (MCM) travertine 5
 6810.19.90 Other 5
 -Other articles:
 6810.91.00 --Prefabricated structural components for building or civil engineering 5
 6810.99.00 --Other 5
 68.11 Articles of asbestos-cement, of cellulose fibre-cement or the like. 6811.40.00 -Containing asbestos 5
 -Not containing asbestos:
 6811.81.00 --Corrugated sheets 5
 6811.82.00 --Other sheets, panels, tiles and similar articles 5
 6811.89.00 --Other articles 5
 68.13 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clut

 7213.99.00 --Other Per metric ton Rs. 4500.-
 72.14 Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling. 7214.10.00 -Forged Per metric ton Rs. 2500.-
 7214.20.00 -Containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling: Per metric ton Rs. 2500.-
 7214.30.00 -Other, of free-cutting steel Per metric ton Rs. 2500.-
 -Other:
 7214.91.00 --Of rectangular (other than square) cross-section Per metric ton Rs. 2500.-
 --Other:
 7214.99.10 Re-rollable bars and rods, of a maximum length of 1800 mm, width of 600 mm and thickness of 5 mm or more Per metric ton Rs. 2500.-
 7214.99.90 Other Per metric ton Rs. 2500.-
 72.15 Other bars and rods of iron or non-alloy steel. 7215.10.00 -Of free-cutting steel, not further worked than cold-formed or cold-finished Per metric ton Rs. 2500.-
 7215.50.00 -Other, not further worked than cold-formed or cold-finished Per metric ton Rs. 2500.-

 7215.90.00 -Other Per metric ton Rs. 2500.-
 72.16 Angles, shapes and sections of iron or non-alloy steel. 7216.10.00 -U, I or H sections, not further worked than hot-rolled, hot-drawn or hot-extruded, of a height of less than 80 mm Per metric ton Rs. 7500.-
 -L or T sections, not further worked than hot-rolled, hot-drawn or hot-extruded, of a height of less than 80 mm:
 7216.21.00 --L sections Per metric ton Rs. 7500.-
 7216.22.00 --T sections Per metric ton Rs. 7500.-
 -U, I or H sections, not further worked than hot-rolled, hot-drawn or hot-extruded, of a height of 80 mm or more:
 7216.31.00 --U sections Per metric ton Rs. 7500.-
 7216.32.00 --I sections Per metric ton Rs.
Financial Act, 2024

7500.-
 7216.22.00 --T sections Per metric ton Rs. 7500.-
 -U, I or H sections, not further worked than hot-rolled, hot-drawn or hot-extruded, of a height of 80 mm or more:
 7216.31.00 --U sections Per metric ton Rs. 7500.-
 7216.32.00 --I sections Per metric ton Rs. 7500.-
 7216.33.00 --H sections Per metric ton Rs. 7500.-
 7216.40.00 --L or T sections, not further worked than hot-rolled, hot-drawn or hot-extruded, of a height of 80 mm or more Per metric ton Rs. 7500.-

 7216.50.00 -Other angles, shapes and sections, not further worked than hot-rolled, hot-drawn or hot-extruded, Per metric ton Rs. 7500.-
 -Angles, shapes and sections, not further worked than cold-formed or cold-finished:
 7216.61.00 --Obtained from flat-rolled products Per metric ton Rs. 7500.-
 7216.69.00 --Other Per metric ton Rs. 7500.-
 -Other:
 7216.91.00 --Cold-formed or cold-finished from flat-rolled products Per metric ton Rs. 7500.-
 7216.99.00 --Other Per metric ton Rs. 7500.-
 72.17 Wire of iron or non-alloy steel. 7217.10.00 -Not plated or coated, whether or not polished Per metric ton Rs. 10000.-
 7217.20.00 -Plated or coated with zinc Per metric ton Rs. 10000.-
 7217.30.00 -Plated or coated with other base metals Per metric ton Rs. 10000.-
 7217.90.00 -Other Per metric ton Rs. 10000.-
 72.23 7223.00.00 Wire of stainless steel. Per metric ton Rs. 2500.-
 72.25 Flat-rolled products of other alloy steel, of a width of 600 mm or more.
 -Of silicon-electrical steel:

 7225.11.00 --Grain-oriented Per metric ton Rs. 4500.-
 7225.19.00 --Other Per metric ton Rs. 4500.-
 7225.30.00 --Other, not further worked than hot-rolled, in coils Per metric ton Rs. 4500.-
 7225.40.00 --Other, not further worked than hot-rolled, not in coils Per metric ton Rs. 4500.-
 7225.50.00 --Other, not further worked than cold-rolled (cold-reduced) Per metric ton Rs. 4500.-
 -Other:
 7225.91.00 --Electroplated or coated with zinc Per metric ton Rs. 4500.-
 7225.92.00 --Otherwise plated or coated with zinc Per metric ton Rs. 4500.-
 7225.99.00 --Other Per metric ton Rs. 4500.-
 72.27 Bars and rods of other alloy steel, hot-rolled, in irregularly wound coils. 7227.10.00 -Of high speed steel Per metric ton Rs. 4500.-
 7227.20.00 -Of silico-manganese steel Per metric ton Rs. 4500.-
 7227.90.00 -Other Per metric ton Rs. 4500.-
 72.29 Wire of other alloy steel. 7229.20.00 -Of silico-manganese steel Per metric ton Rs. 2500.-
 7229.90.00 -Other Per metric ton Rs. 2500.-
 73.07 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel.

 -Cast fittings:

 7307.11.00 --Of non-malleable cast iron Per metric ton Rs. 2500.-
 7307.19.00 --Other Per metric ton Rs. 2500.-
 -Other, of stainless steel:
 7307.21.00 --Flanges Per metric ton Rs. 2500.-
 7307.22.00 --Threaded elbows, bends and sleeves Per metric ton Rs. 2500.-
 7307.23.00 --Butt welding fittings Per metric ton Rs. 2500.-
 7307.29.00 --Other Per metric ton Rs.
Financial Act, 2024

2500.-
 7307.19.00 --Other Per metric ton Rs. 2500.-
 -Other, of stainless steel:
 7307.21.00 --Flanges Per metric ton Rs. 2500.-
 7307.22.00 --Threaded elbows, bends and sleeves Per metric ton Rs. 2500.-
 7307.23.00 --Butt welding fittings Per metric ton Rs. 2500.-
 7307.29.00 --Other Per metric ton Rs. 2500.-
 -Other:
 7307.91.00 --Flanges Per metric ton Rs. 2500.-
 7307.92.00 --Threaded elbows, bends and sleeves Per metric ton Rs. 2500.-
 7307.93.00 --Butt welding fittings Per metric ton Rs. 2500.-
 7307.99.00 --Other Per metric ton Rs. 2500.-

 73.08 Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. 7308.10.00 -Bridges and bridge-sections Per metric ton Rs. 2500.-
 7308.20.00 -Towers and lattice masts Per metric ton Rs. 2500.-
 7308.30.00 -Doors, windows and their frames and thresholds for doors Per metric ton Rs. 2500.-
 7308.40.00 -Equipment for scaffolding, shuttering, propping or pit-propping Per metric ton Rs. 2500.-
 7308.90.00 -Other Per metric ton Rs. 2500.-
 73.09 7309.00.00 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. Per metric ton Rs. 2500.-
 73.11 Containers for compressed or liquefied gas, of iron or steel. 7311.00.20 L.P. gas cylinders 5
 7311.00.90 Other 5

 73.12 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated. 7312.10.00 -Stranded wire, ropes and cables Per metric ton Rs. 10000.-
 7312.90.00 -Other Per metric ton Rs. 10000.-
 73.13 7313.00.00 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. Per metric ton Rs. 2500.-
 73.14 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel.
 -Woven cloth:
 7314.12.00 --Endless bands for machinery, of stainless steel Per metric ton Rs. 10000.-
 7314.14.00 --Other woven cloth of stainless steel Per metric ton Rs. 10000.-
 7314.19.00 --Other Per metric ton Rs. 10000.-
 7314.20.00 -Grill, netting and fencing, welded at the intersection, of wire with a maximum cross-sectional dimension of 3 mm or more and having a mesh size of 100 cm2 or more Per metric ton Rs. 10000.-
 -Other grill, netting and fencing, welded at the intersection:

 7314.31.00 --Plated or coated with zinc Per metric ton Rs. 10000.-
 7314.39.00 --Other Per metric ton Rs.
Financial Act, 2024

10000.-
 -Other grill, netting and fencing, welded at the intersection:

 7314.31.00 --Plated or coated with zinc Per metric ton Rs. 10000.-
 7314.39.00 --Other Per metric ton Rs. 10000.-
 -Other cloth, grill, netting and fencing:
 7314.41.00 --Plated or coated with zinc Per metric ton Rs. 10000.-
 7314.42.00 --Coated with plastic Per metric ton Rs. 10000.-
 7314.49.00 --Other Per metric ton Rs. 10000.-
 7314.50.00 -Expanded metal Per metric ton Rs. 10000.-
 73.15 Chain and parts thereof, of iron or steel.
 -Articulated link chain and parts thereof:
 7315.11.00 --Roller chain Per metric ton Rs. 2500.-
 7315.12.00 --Other chain Per metric ton Rs. 2500.-
 7315.19.00 --Parts Per metric ton Rs. 2500.-
 7315.20.00 -Skid chain Per metric ton Rs. 2500.-
 -Other chain:
 7315.81.00 --Stud link Per metric ton Rs. 2500.-
 7315.82.00 --Other, welded link Per metric ton Rs. 2500.-
 7315.89.00 --Other Per metric ton Rs. 2500.-
 7315.90.00 -Other parts Per metric ton Rs. 2500.-

 Heading Sub-heading Description Rate

 73.17 7317.00.00 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 of copper. Per metric ton Rs. 10000.-
 73.18 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel.
 -Threaded articles:
 7318.11.00 --Coach screws Per metric ton Rs. 2500.-
 7318.12.00 --Other wood screws Per metric ton Rs. 2500.-
 7318.13.00 --Screw hooks and screw rings Per metric ton Rs. 2500.-
 7318.14.00 --Self-tapping screws Per metric ton Rs. 2500.-
 7318.15.00 --Other screws and bolts, whether or not with their nuts or washers Per metric ton Rs. 2500.-
 7318.16.00 --Nuts Per metric ton Rs. 2500.-
 7318.19.00 --Other Per metric ton Rs. 2500.-
 -Non-threaded articles:
 7318.21.00 --Spring washers and other lock washers Per metric ton Rs. 2500.-
 7318.22.00 --Other washers Per metric ton Rs. 2500.-
 7318.23.00 --Rivets Per metric ton Rs. 2500.-
 7318.24.00 --Cotters and cotter-pins Per metric ton Rs. 2500.-
 7318.29.00 --Other Per metric ton Rs. 2500.-
 73.20 Springs and leaves for springs, of iron or steel.
 -Leaf springs and leaves therefor:
 7320.10.90 --Other 5
 73.24 Sanitary ware and parts thereof, of iron or steel.
Financial Act, 2024

2500.-
 7318.24.00 --Cotters and cotter-pins Per metric ton Rs. 2500.-
 7318.29.00 --Other Per metric ton Rs. 2500.-
 73.20 Springs and leaves for springs, of iron or steel.
 -Leaf springs and leaves therefor:
 7320.10.90 --Other 5
 73.24 Sanitary ware and parts thereof, of iron or steel. 7324.10.00 -Sinks and wash basins, of stainless steel 5
 -Baths:
 7324.21.00 --Of cast iron, whether or not enamelled 5
 7324.29.00 --Other 5
 -Other, including parts:
 7324.90.10 --Parts 5
 7324.90.90 --Other 5
 76.04 Aluminium bars, rods and profiles.
 -Of aluminium, not alloyed:
 7604.10.10 Profiles 10
 -Of aluminium alloys:
 7604.21.00 --Hollow profiles 10
 7604.29.00 --Other 10
 76.10 Aluminium structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); plates, rods, profiles, tubes and the like, prepared for use in structures, of aluminium. 7610.10.00 -Doors, windows and their frames and thresholds for doors 20
 7610.90.00 -Other 20
 82.12 Razors and razor blades (including razor blade blanks in strips). 8212.10.00 -Razors 5
 8212.20.00 -Safety razor blades, including razor blade blanks in strips 5
 8212.90.00 -Other parts 5
 82.14 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files).
 -Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor:
 8214.10.10 Paper knives, letter openers, erasing knives, and blades therefor 5
 8214.20.00 -Manicure or pedicure sets and instruments (including nail files) 5
 8214.90.00 -Other 5
 82.15 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware. 8215.10.00 -Sets of assorted articles containing at least one article plated with precious metal 5
 8215.20.00 -Other sets of assorted articles 5
 -Other:
 8215.91.00 --Plated with precious metal 5
 8215.99.00 --Other 5
 83.01 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal. 8301.10.00 -Padlocks 5
 8301.20.00 -Locks of a kind used for motor vehicles 5
 8301.30.00 -Locks of a kind used for furniture 5
 8301.40.00 -Other locks 5
 8301.50.00 -Clasps and frames with clasps, incorporating locks 5
 8301.60.00 -Parts 5
 8301.70.00 -Keys presented separately 5
 83.02 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal.
Financial Act, 2024

8302.10.00 -Hinges 5
 8302.20.00 -Castors 5
 8302.30.00 -Other mountings, fittings and similar articles suitable for motor vehicles 5
 -Other mountings, fittings and similar articles:
 8302.41.00 --Suitable for buildings 5
 8302.42.00 --Other, suitable for furniture 5
 8302.49.00 --Other 5
 8302.50.00 -Hat-racks, hat-pegs, brackets and similar fixtures 5
 8302.60.00 -Automatic door closers 5
 84.09 Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08.

 -Other:

 --Suitable for use solely or principally with spark-ignition internal combustion piston engines:
 8409.91.10 Of motor vehicles 5
 --Other:
 8409.91.10 Of motor vehicles 5
 84.13 Pumps for liquids, whether or not fitted with a measuring device; liquid elevators.
 - Pumps fitted or designed to be fitted with a measuring device:
 8413.30.00 -Fuel, lubricating or cooling medium pumps for internal combustion piston engines 5
 84.21 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases.
 -Filtering or purifying machinery and apparatus for liquids:
 8421.23.00 --Oil or petrol-filters for internal combustion engines 5
 -Filtering or purifying machinery and apparatus for gases:
 8421.31.00 --Intake air filters for internal combustion engines 5
 84.71 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included.

 -Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display:

 8471.30.10 Laptops and notebooks 5
 8471.30.20 Tablets 5
 -Other automatic data processing machines:
 --Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined:
 8471.41.10 Interactive conference terminals 20
 8471.41.90 Other 5
 -Processing units other than those of subheading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units:
 8471.50.10 Computer servers and network servers 5
 -Storage units:
 8471.70.10 Internal hard disk drives for computers 5
 84.72 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or wrapping machines, pencil-sharpening machines, perforating or stapling machines).

 -Other:

 8472.90.10 Automatic teller machines 15
 8472.90.20 Automatic banknote dispensers 15
 8472.90.30 Perforating machines 15
 8472.90.40 Stapling machines 15
 8472.90.90 Other 15
 84.77 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter.
Financial Act, 2024

8477.10.00 -Injection-moulding machines 5
 84.79 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter.
 -Other machines and mechanical appliances:
 8479.83.00 --Cold isostatic presses 5
 --Other:
 Other:
 8479.89.91 Air humidifiers and dehumidifiers 5
 8479.89.99 Other 10
 84.80 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics.
 -Moulds for rubber or plastics:
 8480.71.00 --Injection or compression types 5

 84.81 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves. 8481.10.00 -Pressure-reducing valves 5
 8481.20.00 -Valves for oleohydraulic or pneumatic transmissions 5
 8481.30.00 -Check (nonreturn) valves 5
 8481.40.00 -Safety or relief valves 5
 -Other appliances:
 8481.80.90 --Other 5
 85.07 Electric accumulators, including separators therefor, whether or not rectangular (including square). 8507.10.00 -Lead-acid, of a kind used for starting piston engines 10
 8507.20.00 -Other lead-acid accumulators 10
 8507.30.00 -Nickel-cadmium 5
 8507.50.00 -Nickel-metal hydride 5
 -Other accumulators:
 8507.80.10 Power banks (battery packs) 10
 8507.80.90 Other 10
 85.08 Vacuum cleaners.
 -With self-contained electric motor:
 8508.11.00 --Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 l 5
 8508.19.00 --Other 5
 8508.60.00 -Other vacuum cleaners 5

 8508.70.00 -Parts 5

 85.11 Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines. 8511.10.00 -Sparking plugs 5
 8511.30.00 -Distributors; ignition coils 5
 8511.40.00 -Starter motors and dual purpose starter-generators 5
 8511.50.00 -Other generators 5
 8511.80.00 -Other equipment 5
 85.12 Electrical lighting or signalling equipment (excluding articles of heading 85.39), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles. 8512.10.00 -Lighting or visual signalling equipment of a kind used on cycles 5
 8512.20.00 -Other lighting or visual signalling equipment 5
 8512.30.00 -Sound signalling equipment 5
 8512.40.00 -Windscreen wipers, defrosters and demisters 5
 8512.90.00 -Parts 5
 85.13 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), excluding lighting equipment of heading 85.12.
Financial Act, 2024

8513.10.00 -Lamps 5

 Heading Description Rate

 85.17 Telephone sets, including smartphones and other telephones for cellular networks or other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28.
 -Telephone sets, including smartphones and other telephones for cellular networks or other wireless networks:
 8517.13.00 --Smartphones 5
 8517.14.00 --Telephones for cellular networks or other wireless networks 5
 -Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network):
 8517.61.00 --Base stations 5
 --Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus:
 8517.62.10 Smart watches 15
 8517.62.20 Networking switches 5
 8517.62.30 Routers 5
 8517.62.90 Other 5
 8517.69.00 --Other 5
 -Parts:
 8517.71.00 -Aerials and aerial reflectors of all kinds; parts suitable for use therewith 10
 8517.79.00 --Other 10
 85.18 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets. 8518.10.00 -Microphones and stands therefor 15
 -Loudspeakers, whether or not mounted in their enclosures:
 8518.21.00 --Single loudspeakers, mounted in their enclosures 10
 8518.22.00 --Multiple loudspeakers, mounted in the same enclosure 10
 8518.29.00 --Other 15
 8518.30.00 -Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers 10
 8518.40.00 -Audio-frequency electric amplifiers 10
 8518.50.00 -Electric sound amplifier sets 10
 85.23 Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37.
 -Magnetic media:
 8523.21.00 --Cards incorporating a magnetic stripe 5
 8523.29.00 --Other 10
 -Optical media:
 8523.41.00 --Unrecorded 10
 --Other:
 8523.49.10 Containing software 10
 8523.49.90 Other 10
 -Semiconductor media:
 8523.51.00 --Solid-state non-volatile storage devices 10
 --"Smart cards":
 8523.52.10 SIM cards 10
 8523.52.20 Memory cards 10
 8523.52.90 Other 10
 8523.59.00 --Other 5
 8523.80.00 -Other 5
 85.25 Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders.
Financial Act, 2024

8706.00.20 -For minibuses (with 15 to 25 seats) 35
 8706.00.30 -For microbuses (with 11 to 14 seats) 25
 8706.00.40 -For jeep cars and vans 60
 8706.00.50 -For three-wheeled vehicles (auto-rickshaws) 25
 For pick-up vehicles:
 8706.00.61 Double cab 60
 8706.00.62 Single cab 50
 8706.00.63 Delivery van 30
 8706.00.70 -For dumpers designed for off-highway use 5
 8706.00.80 -For buses, trucks 5
 8706.00.90 -Other 5
 87.07 Bodies (including cabs) for the motor vehicles of headings 87.01 to 87.05. 8707.10.00 -For vehicles of heading 87.03 5
 8707.90.00 -Other 5
 87.11 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars. 8711.10.00 -With internal combustion piston engine of a cylinder capacity not exceeding 50 cc 40
 -With internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:
 --Unassembled:
 8711.20.11 Exceeding 50 cc but not exceeding 125 cc 40
 8711.20.12 Exceeding 125 cc but not exceeding 200 cc 40
 8711.20.19 Exceeding 200 cc but not exceeding 250 cc 60
 --Other:
 8711.20.91 Exceeding 50 cc but not exceeding 125 cc 40
 8711.20.92 Exceeding 125 cc but not exceeding 200 cc 50
 8711.20.99 Exceeding 200 cc but not exceeding 250 cc 60
 -With internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc:
 With internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 400 cc:
 8711.30.11 Unassembled 60
 8711.30.19 Other 60
 With internal combustion piston engine of a cylinder capacity exceeding 400 cc but not exceeding 500 cc:
 8711.30.91 Unassembled 60
 8711.30.99 Other 80
 8711.40.00 -With internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc 100
 8711.50.00 -With internal combustion piston engine of a cylinder capacity exceeding 800 cc 100
 8711.90.00 -Other 40
 90.10 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens. 9010.90.00 -Parts and accessories 10
 90.11 Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection. 9011.10.00 -Stereo scopic microscopes 5
 9011.20.00 -Other microscopes for photomicrography, cinephotomicrography or microprojection 5
 9011.90.00 -Parts and accessories 5
 90.12 Microscopes other than optical microscopes; diffraction apparatus. 9012.10.00 -Microscopes other than optical microscopes; diffraction apparatus 5



 90.17 9012.90.00 -Parts and accessories 5
 Instruments for drawing, marking-out, or mathematical calculation (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter.
Financial Act, 2024

9017.20.00 -Other instruments for drawing, marking-out or mathematical calculation 5
 9017.90.00 -Parts and accessories 5
 90.26 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 90.14, 90.15, 90.28 or 90.32. 9026.10.00 -For measuring or checking the flow or level of liquids 5
 9026.20.00 -For measuring or checking pressure 5
 -Other instruments or apparatus:
 9026.80.10 Other 5
 9026.90.00 -Parts and accessories 5
 90.30 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations. 9030.40.00 -Instruments and apparatus specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers) 5
 9030.90.00 -Parts and accessories 5
 94.01 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. 9401.20.00 -Seats of a kind used for motor vehicles 10
 -Swivel seats with variable height adjustment:
 9401.31.00 --Of wood 10
 9401.39.00 --Other 10
 -Seats convertible into beds, other than garden seats or camping equipment:
 9401.41.00 --Of wood 10
 9401.49.00 --Other 10
 -Seats of cane, osier, bamboo or similar materials:
 9401.52.00 --Of bamboo 10
 9401.53.00 --Of rattan 10
 9401.59.00 --Other 10
 -Seats with wooden frames:
 9401.61.00 --Upholstered 10
 9401.69.00 --Other 10
 -Other seats with metal frames:
 9401.71.00 --Upholstered 10
 9401.79.00 --Other 10
 -Other seats:
 9401.80.10 Other 10
 94.03 Other furniture and parts thereof. 9403.10.00 -Metal furniture of a kind used in offices 10
 -Other metal furniture:
 9403.20.10 Other 10
 9403.30.00 -Wooden furniture of a kind used in offices 10
 9403.40.00 -Wooden furniture of a kind used in the kitchen 10
 9403.50.00 -Wooden furniture of a kind used in the bedroom 10
 9403.60.00 -Other wooden furniture 10
 -Furniture of plastics:
 9403.70.20 Baby walkers 10
 9403.70.90 Other 10
 -Furniture of other materials, including cane, osier, bamboo or similar materials:
 9403.82.00 --Of bamboo 10
 9403.83.00 --Of rattan 10
 9403.89.00 --Other 10
 94.06 Prefabricated buildings.
 -Of wood:
 9406.10.90 Other 10
 -Other:
 9406.20.00 -Of steel, modular building units 10
 9406.90.90 Other 10
 95.03 9503.00.00 Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds. 10
 95.04 Video game consoles and machines, tables for casino games, automatic bowling alley equipment, and other games operated by coins, banknotes, bank cards, tokens or by any other means of payment, including tables for parlour games, pinball machines, billiards.