1972A5722 — EN — 01.01.2006 — 001.001

This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents

Amended by:





Corrected by:









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AGREEMENT

between the European Economic Community and the Republic of Iceland







THE EUROPEAN ECONOMIC COMMUNITY, of the one part, and THE REPUBLIC OF ICELAND, of the other part, DESIRING to consolidate and to extend, upon the enlargement of the European Economic Community, the economic relations existing between the Community and Iceland and to ensure, with due regard for fair conditions of competition, the harmonious development of their commerce for the purpose of contributing to the work of constructing Europe, RESOLVED to this end to eliminate progressively the obstacles to substantially all their trade, in accordance with the provisions of the General Agreement on Tariffs and Trade concerning the establishment of free trade areas, DECLARING their readiness to examine, in the light of any relevant factor, and in particular of developments in the Community, the possibility of developing and deepening their relations where it would appear to be useful in the interests of their economies to extend them to fields not covered by this Agreement, HAVE DECIDED, in pursuit of these objectives and considering that no provision of this Agreement may be interpreted as exempting the Contracting Parties from the obligations which are incumbent upon them under other international agreements, TO CONCLUDE THIS AGREEMENT:







Article 1

The aim of this Agreement is:

(a) to promote through the expansion of reciprocal trade the harmonious development of economic relations between the European Economic Community and the Republic of Iceland and thus to foster in the Community and in Iceland the advance of economic activity, the improvement of living and employment conditions, and increased productivity and financial stability,

(b) to provide fair conditions of competition for trade between the Contracting Parties,

(c) to contribute in this way, by the removal of barriers to trade, to the harmonious development and expansion of world trade.

Article 2

The Agreement shall apply to products originating in the Community or Iceland:

(i) which fall within Chapters 25 to 99 of the Brussels Nomenclature, excluding the products listed in Annex I;

(ii) which are specified in Protocols Nos 2 and 6, with due regard to the arrangements provided for in those Protocols.

Article 3

1. No new customs duty on imports shall be introduced in trade between the Community and Iceland.

2. The Community as originally constituted and Ireland shall progressively abolish customs duties on imports in accordance with the following timetable:

(a) on 1 April 1973 each duty shall be reduced to 80 % of the basic duty;

(b) four further reductions of 20 % each shall be made on: 1 January 1974, 1 January 1975, 1 January 1976, 1 July 1977.

3. The basic duty to which the successive reductions provided for in this Article and in Protocol No 1 are to be applied shall, for each product, be the duty actually applied on 1 January 1972.

If, after 1 January 1972, any tariff reductions resulting from the tariff agreements concluded as a result of the Trade Conference held in Geneva from 1964 to 1967 become applicable, such reduced duties shall replace the basic duties referred to in the previous subparagraph.

4. The reduced duties calculated in accordance with this Article and ►M7 Protocols No 1 and No 2 ◄ shall be applied rounded to the first decimal place.

Subject to the application by the Community of Article 39 (5) of the ‘Act concerning the Conditions of Accession and the Adjustments to the Treaties’ ►M7 ————— ◄ , as regards the specific duties or the specific part of the mixed duties in the Irish Customs Tariff, this Article and ►M7 Protocols No 1 and No 2 ◄ shall be applied, with rounding to the fourth decimal place.

Article 4

1. On the dates indicated Iceland shall reduce customs duties on imports from the Community as originally constituted and from Ireland to the rates of the various basic duties applicable on 1 March 1970 specified below.







Basic duties 2 4 5 10 12 15 20 25 30 35 40 50 60 65 70 75 80 90 100 1 April 1973 2 4 4 7 8 11 14 18 21 25 30 35 40 45 50 55 55 65 70 1 January 1974 0 3 3 6 7 9 12 15 18 21 24 30 35 40 40 45 50 55 60 1 January 1975 0 3 3 5 6 7 10 13 15 17 20 25 30 30 35 35 40 45 50 1 January 1976 0 2 2 4 5 6 8 10 12 14 16 20 24 25 30 30 30 35 40 1 January 1977 0 2 2 3 4 4 6 7 9 10 12 15 18 20 21 22 25 25 30 1 January 1978 0 0 0 2 2 3 4 5 6 7 8 10 12 13 14 15 16 18 20 1 January 1979 0 0 0 2 2 2 2 2 3 3 4 5 6 6 7 7 8 9 10 1 January 1980 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

2. After 1 January 1974 Iceland shall continue to reduce customs duties in respect of Denmark ►M7 ————— ◄ and the United Kingdom in accordance with the timetable shown in paragraph 1.

Article 5

1. The provisions concerning the progressive abolition of customs duties on imports shall also apply to customs duties of a fiscal nature.

The Contracting Parties may replace a customs duty of a fiscal nature or the fiscal element of a customs duty by an internal tax.

2. Iceland may temporarily retain, with due regard to the conditions of Article 19, customs duties of a fiscal nature on the products specified in Annex II.

When production is started in Iceland of a product of like kind to one of those listed in Annex II, the duty to which the latter product is subject must be reduced to the level which would have been reached if that duty had been reduced in accordance with the timetable contained in Article 4 (1) since the entry into force of the Agreement. If in respect of third countries a customs duty lower than the duty of a fiscal nature is introduced, the tariff reductions shall be made on the basis of the former duty.

Subsequent reductions shall be made in accordance with the timetable laid down in Article 4 (1).

3. Denmark, Ireland ►M7 ————— ◄ and the United Kingdom may retain until 1 January 1976 a customs duty of a fiscal nature or the fiscal element of a customs duty upon implementation of Article 38 of the ‘Act concerning the Conditions of Accession and the Adjustments to the Treaties’ ►M7 ————— ◄ .

Article 6

1. No new charge having an effect equivalent to a customs duty on imports shall be introduced in trade between the Community and Iceland.

2. Charges having an effect equivalent to customs duties on imports introduced on or after 1 January 1972 in trade between the Community and Iceland shall be abolished upon the entry into force of the Agreement.

Any charge having an effect equivalent to a customs duty on imports, the rate of which on 31 December 1972 is higher than that actually applied on 1 January 1972, shall be reduced to the latter rate upon the entry into force of the Agreement.

3. Charges having an effect equivalent to customs duties on imports shall be progressively abolished in accordance with the following timetable:

(a) by 1 January 1974 at the latest each charge shall be reduced to 60 % of the rate applied on 1 January 1972;

(b) three further reductions of 20 % each shall be made on: 1 January 1975, 1 January 1976, 1 July 1977.

Article 7

1. No customs duty on exports or charge having equivalent effect shall be introduced in trade between the Community and Iceland.

Customs duties on exports and charges having equivalent effect shall be abolished not later than 1 January 1974.

2. Iceland may retain the system of export levy on fish products applicable on 1 January 1972, which is set out in Annex III.

Any changes must not alter the character or aims of the system. The Joint Committee shall be notified beforehand of any changes.

Article 8

Protocol No 1 lays down the tariff treatment and arrangements applicable to certain products.

Article 9

Protocol No 2 lays down the tariff treatment and arrangements applicable to certain goods obtained by processing agricultural products.

Article 10

1. In the event of specific rules being established as a result of the implementation of its agricultural policy or of any alteration of the current rules the Contracting Party in question may adapt the arrangements resulting from this Agreement in respect of the products which are the subject of those rules or alterations.

2. In such cases the Contracting Party in question shall take due account of the interests of the other Contracting Party. To this end the Contracting Parties may consult each other within the Joint Committee provided for in Article 30.

Article 11

Protocol No 3 lays down the rules of origin.

Article 12

A Contracting Party which is considering the reduction of the effective level of its duties or charges having equivalent effect applicable to third countries benefiting from most-favoured-nation treatment, or which is considering the suspension of their application, shall, as far as may be practicable, notify the Joint Committee not less than thirty days before such reduction or suspension comes into effect. It shall take note of any representations by the other Contracting Party regarding any distortions which might result therefrom.

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Article 12a

In the event of amendments to the customs tariff nomenclature of one or both of the Contracting Parties for products referred to in the Agreement, the Joint Committee may adapt the tariff nomenclature of those products in the Agreement to conform with such amendments having due regard to the principle that the advantages resulting from the Agreement should be maintained.

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Article 13

1. No new quantitative restriction on imports or measures having equivalent effect shall be introduced in trade between the Community and Iceland.

2. The Community shall abolish quantitative restrictions on imports on 1 January 1973 and any measures having an effect equivalent to quantitative restrictions on imports not later than 1 January 1975.

Iceland shall abolish quantitative restrictions on imports and any measures having an effect equivalent to quantitative restrictions on imports not later than 1 January 1975.

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Article 13a

1. No new quantitative restriction on exports or measures having equivalent effect shall be introduced in trade between the Community and Iceland.

2. Quantitative restrictions on exports and any measures having equivalent effect shall be abolished on 1 January 1990, except for those applied on 1 January 1989 to products listed in Protocol 7 which shall be eliminated in accordance with the provisions of the said Protocol.

Article 13b

A Contracting Party which is considering a change in the arrangements which it applies to exports to third countries shall, as far as may be practicable, notify the Joint Committee not less than 30 days before the proposed change comes into effect. It shall take note of any representations by the other Contracting Party regarding any distortions which may result therefrom.

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Article 14

1. The Community reserves the right to modify the arrangements applicable to the petroleum products falling within headings Nos 27.10, 27.11, 27.12, ex 27.13 (paraffin wax, micro-crystalline wax, or bituminous shale and other mineral waxes) and 27.14 of the Brussels Nomenclature upon adoption of a common definition of origin for petroleum products, upon adoption of decisions under the common commercial policy for the products in question or upon establishment of a common energy policy.

In this event the Community shall take due account of the interests of Iceland; to this end it shall inform the Joint Committee, which shall meet under the conditions set out in Article 32.

2. Iceland reserves the right to take similar action should it be faced with like situations.

3. Subject to paragraphs 1 and 2, the Agreement shall not prejudice the non-tariff rules applied to imports of petroleum products.

Article 15

1. The Contracting Parties declare their readiness to foster, so far as their agricultural policies allow, the harmonious development of trade in agricultural products to which the Agreement does not apply.

2. The Contracting Parties shall apply their rules in veterinary, health and plant health matters in a non-discriminatory fashion and shall not introduce any new measures that have the effect of unduly obstructing trade.

3. The Contracting Parties shall examine, under the conditions set out in Article 33, any difficulties that might arise in their trade in agricultural products and shall endeavour to seek appropriate solutions.

Article 16

From 1 July 1977 products originating in Iceland may not enjoy more favourable treatment when imported into the Community than that applied by the Member States of the Community between themselves.

Article 17

Protocol No 6 lays down the special provisions applicable to imports of certain fish products into the Community.

Article 18

The Agreement shall not preclude the maintenance or establishment of customs unions, free trade areas or arrangements for frontier trade, except in so far as they alter the trade arrangements provided for in this Agreement, in particular the provisions concerning rules of origin.

Article 19

The Contracting Parties shall refrain from any measure or practice of an internal fiscal nature establishing, whether directly or indirectly, discrimination between the products of one Contracting Party and like products originating in the territory of the other Contracting Party.

Products exported to the territory of one of the Contracting Parties may not benefit from repayment of internal taxation in excess of the amount of direct or indirect taxation imposed on them.

Article 20

Payments relating to trade in goods and the transfer of such payments to the Member State of the Community in which the creditor is resident or to Iceland shall be free from any restrictions.

Article 21

The Agreement shall not preclude prohibitions or restrictions on imports, exports or goods in transit justified on grounds of public morality, law and order or public security, the protection of life and health of humans, animals or plants, the protection of national treasures of artistic, historic or archaeological value, the protection of industrial and commercial property, or rules relating to gold or silver. Such prohibitions or restrictions must not, however, constitute a means of arbitrary discrimination or a disguised restriction on trade between the Contracting Parties.

Article 22

Nothing in the Agreement shall prevent a Contracting Party from taking any measures:

(a) which it considers necessary to prevent the disclosure of information contrary to its essential security interests;

(b) which relate to trade in arms, munitions or war materials or to research, development or production indispensable for defence purposes, provided that such measures do not impair the conditions of competition in respect of products not intended for specifically military purposes;

(c) which it considers essential to its own security in time of war or serious international tension.

Article 23

1. The Contracting Parties shall refrain from any measure likely to jeopardize the fulfilment of the objectives of the Agreement.

2. They shall take any general or specific measures required to fulfil their obligations under the Agreement.

If either Contracting Party considers that the other Contracting Party has failed to fulfil an obligation under the Agreement, it may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 28.

Article 24

1. The following are incompatible with the proper functioning of the Agreement in so far as they may affect trade between the Community and Iceland:

(i) all agreements between undertakings, decisions by associations of undertakings and concerted practices between undertakings which have as their object or effect the prevention, restriction or distortion of competition as regards the production of or trade in goods;

(ii) abuse by one or more undertakings of a dominant position in the territories of the Contracing Parties as a whole or in a substantial part thereof;

(iii) any public aid which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods.

2. Should a Contracting Party consider that a given practice is incompatible with this Article, it may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 28.

Article 25

Where an increase in imports of a given product is or is likely to be seriously detrimental to any production activity carried on in the territory of one of the Contracting Parties and where this increase is due to:

(i) the partial or total reduction in the importing Contracting Party, as provided for in the Agreement, of customs duties and charges having equivalent effect levied on the product in question; and

(ii) the fact that the duties or charges having equivalent effect levied by the exporting Contracting Party on imports of raw materials or intermediate products used in the manufacture of the product in question are significantly lower than the corresponding duties or charges levied by the importing Contracting Party; the Contracting Party concerned may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 28.

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Article 25a

Where compliance with the provisions of Articles 7 and 13a leads to

1. re-export towards a third country against which the exporting Contracting Party maintains, for the product concerned quantitative export restrictions, export duties or measures or charges having equivalent effect; or

2. a serious shortage, or threat thereof, of a product essential to the exporting Contracting Party;

and where the situations referred to above give rise or are likely to give rise to major difficulties for the exporting Contracting Party, that Contracting Party may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 28.

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Article 26

If one of the Contracting Parties finds that dumping is taking place in trade with the other Contracting Party, it may take appropriate measures against this practice in accordance with the Agreement on Implementation of Article VI of the General Agreement on Tariffs and Trade, under the conditions and in accordance with the procedures laid down in Article 28.

Article 27

If serious disturbances arise in any sector of the economy or if difficulties arise which could bring about serious deterioration in the economic situation of a region, the Contracting Party concerned may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 28.

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Article 28

1. In the event of a Contracting Party subjecting imports or exports of products liable to give rise to the difficulties referred to in Articles 25, 25a and 27 to an administrative procedure, the purpose of which is to provide rapid information on the trend of trade flows, it shall inform the other Contracting Party.

2. In the cases specified in Articles 23 to 27, before taking the measures provided for therein or, in cases to which paragraph 3 (e) applies, as soon as possible, the Contracting Party in question shall supply the Joint Committee with all relevant information required for a thorough examination of the situation with a view to seeking a solution acceptable to the Contracting Parties. In the selection of measures, priority must be given to those which least disturb the functioning of the Agreement.

The safeguard measures shall be notified immediately to the Joint Committee, and shall be the subject of periodical consultations within the Committee, particularly with a view to their abolition as soon as circumstances permit.

3. For the implementation of paragraph 2, thefollowing provisions shall apply:

(a) As regards Article 24, either Contracting Party may refer the matter to the Joint Committee if it considers that a given practice is incompatible with the proper functioning of the Agreement within the meaning of Article 24 (1). The Contracting Parties shall provide the Joint Committee with all relevant information and shall give it the assistance it requires in order to examine the case and, where appropriate, to eliminate the practice objected to. If the Contracting Party in question fails to put an end to the practice objected to within the period fixed by the Joint Committee, or in the absence of agreement in the Joint Committee within three months of the matter being referred to it, the Contracting Party concerned may adopt any safeguard measures it considers necessary to deal with the serious difficulties resulting from the practices in question; in particular it may withdraw tariff concessions.

(b) As regards Article 25, the difficulties arising from the situation referred to in that Article shall be referred for examination to the Joint Committee, which may take any decision needed to put an end to such difficulties. If the Joint Committee or the exporting Contracting Party has not taken a decision putting an end to the difficulties within 30 days of the matter being referred, the importing Contracting Party is authorized to levy a compensatory charge on the product imported. The compensatory charge shall be calculated according to the incidence on the value of the goods in question of the tariff disparities in respect of the raw materials or intermediate products incorporated therein.

(c) As regards Article 25a, the difficulties arising from the situations referred to in that Article shall be referred for examination to the Joint Committee.With regard to subparagraph (ii) of Article 25a, the threat of shortage shall be duly evidenced by appropriate quantitative and price indicators. The Joint Committee may take any decision needed to put an end to the difficulties. If the Joint Committee has not taken such a decision within 30 days of the matter being referred to it, the exporting Contracting Party is authorized to apply temporarily appropriate measures on the exportation of the product concerned.

(d) As regards Article 26, consultation in the Joint Committee shall take place before the Contracting Party concerned takes the appropriate measures.

(e) Where exceptional circumstances requiring immediate action make prior examination impossible, the Contracting Party concerned may, in the situations specified in Articles 25, 25a, 26 and 27 and also in the case of export aids having a direct and immediate incidence on trade, apply forthwith the precautionary measures strictly necessary to remedy the situation.

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Article 29

Where one or more Member States of the Community or Iceland is in difficulties or is seriously threatened with difficulties as regards its balance of payments, the Contracting Party concerned may take the necessary safeguard measures. It shall inform the other Contracting Party forthwith.

Article 30

1. A Joint Committee is hereby established which shall be responsible for the administration of the Agreement and shall ensure its proper implementation. For this purpose, it shall make recommendations and take decisions in the cases provided for in the Agreement. These decisions shall be put into effect by the Contracting Parties in accordance with their own rules.

2. For the purpose of the proper implementation of the Agreement the Contracting Parties shall exchange information and, at the request of either Party, shall hold consultations within the Joint Committee.

3. The Joint Committee shall adopt its own rules of procedure.

Article 31

1. The Joint Committee shall consist of representatives of the Community, on the one hand, and of representatives of Iceland, on the other.

2. The Joint Committee shall act by mutual agreement.

Article 32

1. Each Contracting Party shall preside in turn over the Joint Committee, in accordance with the arrangements to be laid down in its rules of procedure.

2. The Chairman shall convene meetings of the Joint Committee at least once a year in order to review the general functioning of the Agreement.

The Joint Committee shall, in addition, meet whenever special circumstances so require, at the request of either Contracting Party, in accordance with the conditions to be laid down in its rules of procedure.

3. The Joint Committee may decide to set up any working party that can assist it in carrying out its duties.

Article 33

1. Where a Contracting Party considers that it would be useful in the common interest of both Contracting Parties to develop the relations established by the Agreement by extending them to fields not covered thereby, it shall submit a reasoned request to the other Contracting Party.

The Contracting Parties may instruct the Joint Commitee to examine this request and, where appropriate, to make recommendations to them, particularly with a view to opening negotiations.

2. The agreements resulting from the negotiations referred to in paragraph 1 will be subject to ratification or approval by the Contracting Parties in accordance with their own procedures.

Article 34

The Annexes and Protocols to the Agreement shall form an integral part thereof.

Article 35

Either Contracting Party may denounce the Agreement by notifying the other Contracting Party. The Agreement shall cease to be in force twelve months after the date of such notification.

Article 36

The Agreement shall apply, on the one hand, to the territories to which the Treaty establishing the European Economic Community applies upon the terms laid down in that Treaty and, on the other, to the territory of the Republic of Iceland.

Article 37

This Agreement is drawn up in duplicate in the Danish, Dutch, English, French, German, ►M7 Icelandic and Italian ◄ languages, each of these texts being equally authentic.

This Agreement will be approved by the Contracting Parties in accordance with their own procedures.

It shall enter into force on 1 January 1973, provided that the Contracting Parties have notified each other before that date that the procedures necessary to this end have been completed.

After this date this Agreement shall enter into force on the first day of the second month following such notification. The final date for such notification shall be 30 November 1973.

The provisions applicable on 1 April 1973 shall be applied upon the entry into force of this Agreement if it enters into force after that date.

Udfærciget i Bruxelles, den toogtyvende juli nitten hundrede og tooghalvfjerds.

Geschehen zu Brüssel am zweiundzwanzigsten Juli neunzehnhundertzweiundsiebzig.

Done at Brussels on this twenty-second day of July in the year one thousand nine hundred and seventy-two.

Fait à Bruxelles, le vingt-deux juillet mil neuf cent soixante-douze.

Fatto a Bruxelles, il ventidue lulgio millenovecentosettantadue.

Gedaan te Brussel, de tweeëntwintigste juli negentienhonderdtweeënzeventig.

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Gjört í Bruxelles, tuttugasta og annan dag júlímánaðar nítjánhundruð sjötíu og tvö.

På Rådei for De europæiske Fællesskabers vine

Im Namen des Rates der Europäischen Gemeinschaften

In the name of the Council of the European Communities

Au nom du Conseil des Communautés européennes

A nome del Consiglio delle Comunità Europee

Namens de Raad van de Europese Gemeenschappen

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Fyrir hönd Lýðveldisins Íslands

ANNEX 1

List of products referred to in Article 2 of the Agreement







Brussels Nomenclature heading No Description 35.02 Albumins, albuminates and other albumin derivatives: A. Albumins: II. other: (a) Ovalbumin and lactalbumin: 1. dried (for example, in sheets, scales, flakes, powder) 2. other 45.01 Natural cork, unworked, crushed, granulated or ground; waste cork 54 01 Flax, raw or processed but not spun: flax tow and waste (including pulled or garnetted rags) 57 01 True hemp (‘Cannabis sativa’), raw or processed but not spun; tow and waste of true hemp (including pulled or garnetted rags or ropes)

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ANNEX II







Icelandic Customs Tariff heading No Description Rate of duty % 25.01 Common salt (including rock salt, sea salt and table salt); pure sodium chloride; salt liquors; sea water: 01 — Common salt (rock salt, sea salt and table salt) in retail packings of 5 kg or less 5 09 — Other 11kr/1 000 kg 25.02.00 Unroasted iron pyrites 10 25.03.00 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur 10 25.04.00 Natural graphite 20 25.06.00 Quartz (other than natural sands); quartzite, including quartzite not further worked than roughly split, roughly squared or squared by sawing 20 25.07.00 Clay (for example, kaolin and bentonite), andalusite, kyanite and sillimanite, whether or not calcined, but not including expanded clays falling within heading No 68.07; mullite; chamotte and dinas earths 15 25.08.00 Chalk 20 25.10 Natural calcium phosphates, natural aluminium calcium phosphates, apatite and phosphatic chalk: 10 — Unground: — Other 20 20 — Ground: — Other 20 25.11.00 Natural barium sulphate (barytes); natural barium carbonate (wither-ite), whether or not calcined, other than barium oxide 20 25.12 Siliceous fossil meals and similar siliceous earths (for example, kieselguhr, tripolite or diatomite), whether or not calcined, of an apparent specific gravity of 1 or less: 09 — Other 20 25.13 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated: 09 — Other 20 25.14.00 Slate, including slate not further worked than roughly split, roughly squared or squared by sawing 20 25.15.00 Marble, travertine, ecaussine and other calcareous monumental and building stone of an apparent specific gravity of 2 . 5 or more and alabaster, including such stone not further worked than roughly split, roughly squared or squared by sawing 20 25.18.00 Dolomite, whether or not calcined, including dolomite not further worked than roughly split, roughly squared or squared by sawing; agglomerated dolomite (including tarred dolomite) 20 25.19.00 Natural magnesium carbonate (magnesite), fused magnesia, dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not chemically pure 20 25.20 Gypsum; anhydrite; calcined gypsum, and plasters with a basis of calcium sulphate, whether or not coloured, but not including plasters specially prepared for use in dentistry: — Gypsum and anhydrite: 11 — Gypsum, unworked, whether or not ground 10 19 — Other 20 20 — Other 20 25.21 Limestone flux and calcareous stone, commonly used for the manufacture of lime or cement: 09 — Other 20 25.22 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide: 09 — Other 20 25.24.00 Asbestos 20 25.26.00 Mica, including splittings; mica waste 20 25.27.00 Natural steatite, including natural steatite not further worked than roughly split, roughly squared or squared by sawing; talc 20 25.28.00 Natural cryolite and natural chiolite 20 25.30.00 Crude natural borates and concentrates thereof (calcined or not), but not including borates separated from natural brine; crude natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight 20 25.31.00 Felspar, leucite, nepheline and nepheline syenite; fluorspar 20 25.32.00 Mineral substances n.e.s. 20 26.01 Metallic ores and concentrates and roasted iron pyrites: 10 — Roasted iron pyrites (pyrites cinders), whether or not agglomerated 10 20 — Iron ores and concentrates, non-agglomerated 10 25 — Iron ore agglomerates (sinters, pellets, briquettes, etc.) 10 30 — Copper ores and concentrates 10 35 — Nickel ores and concentrates 10 40 — Aluminium ores and concentrates 10 45 — Lead ores and concentrates 10 50 — Zinc ores and concentrates 10 55 — Tin ores and concentrates 10 60 — Manganese ores and concentrates, including manganiferous iron ores and concentrates with a manganese content of 20 % or more by weight 10 65 — Chromium ores and concentrates 10 70 — Tungsten ores and concentrates 10 75 — Ores and concentrates of molybdenum, niobium, tantalum, titanium, vanadium or zirconium 10 80 — Ores and concentrates of uranium or thorium 10 85 — Other base metal ores and concentrates 10 90 — Ores and concentrates of precious metals 10 26.02.00 Slag, dross, scalings and similar waste from the manufacture of iron or steel 10 26.04.00 Other slag and ash, including kelp 10 27.01 Coal; briquettes, ovoids and similar solid fuels manufactured from coal: 10 — Anthracite, whether or not pulverized, but not agglomerated 2Ikr/1 000 kg 20 — Other coal, whether or not pulverized, but not agglomerated 2Ikr/1 000 kg 30 — Briquettes, ovoids and similar solid fuels manufactured from coal 2Ikr/1 000 kg 27.02 Lignite, whether or not agglomerated: 10 — Lignite, whether or not pulverized, but not agglomerated 2Ikr/1 000 kg 20 — Agglomerated lignite 2Ikr/1 000 kg 27.03 Peat (including peat litter), whether or not agglomerated: 10 — Peat, whether or not compressed into bales, but not agglomerated 2Ikr/1 000 kg 20 — Agglomerated peat 2Ikr/1 000 kg 27.04 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon: 10 — Coke and semi-coke of coal: retort carbon 2Ikr/1 000 kg 20 — Coke and semi-coke of lignite or peat 2Ikr/1 000 kg 27.06.00 Tar distilled from coal, from lignite or from peat, and other mineral tars, including partially distilled tars and blends of pitch with creosote oils or with other coal tar distillation products: — Net tar and the like for the manufacture of nets, subject to compliance with definition and decision of the Ministry of Finance 2 — Other 20 27.07 Oils and other products of the distillation of high temperature coal tar; similar products as defined in Note 2 to this Chapter: 10 — Benzole 15 20 — Toluole 15 30 — Xylole 15 40 — Other 15 27.08 Pitch and pitch coke, obtained from coal tar or from other mineral tars: 10 — Pitch, obtained from coal tar or from other mineral tars 20 20 — Pitch coke 20 27.09.00 Petroleum oils and oils obtained from bituminous minerals, crude 35 aurar/100 kg 27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing not less than 70 % by weight of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations: — Motor spirit, including aviation spirit: 11 — Aviation spirit 15 19 — Other 50 20 — Spirit type jet fuel 15 — Other light oils and preparations: 31 — White spirit 15 39 — Other 15 — Kerosene, including kerosene type jet fuel: 41 — Kerosene refined as fuel for lamps 15 42 — Jet fuel 15 49 — Other 15 50 — Other medium oils and preparations 10 60 — Gas oils 35 aurar/100 kg 70 — Fuel oils 35 aurar/100 kg — Lubricating oils, other heavy oils and preparations: 81 — Lubricating oils and greases 2 82 — Rust preventives and rust penetrating oils 20 89 — Other: — Impregnating materials for fishing gear 2 — Other 10 27.11 Petroleum gases and other gaseous hydrocarbons: — Liquefied propane and butane: 11 — In packings of 1 kg or more 2 19 — Other 20 20 — Liquefied gaseous hydrocarbons, other than propane and butane 20 30 — Petroleum gases and other gaseous hydrocarbons in the gaseous state 20 27.12.00 Petroleum jelly 20 27.13.00 Paraffin wax, micro-crystalline wax, slack wax, ozokerite, lignite wax, peat wax and other mineral waxes, whether or not coloured 15 27.14 Petroleum bitumen, petroleum coke and other residues of petroleum oils or of oils obtained from bituminous minerals: 10 — Petroleum coke 20 20 — Other 20 27.15.00 Bitumen and asphalt, natural; bituminous shale, asphaltic rock and tar sands 35 27.16.00 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) 35 27.17.00 Electric current 2 28.01 Halogens (fluorine, chlorine, bromine and iodine): 10 — Chlorine 18 20 — Fluorine, bromine and iodine 18 28.02.00 Sulphur, sublimed or precipitated; colloidal sulphur 18 28.03.00 Carbon (including carbon black) 18 28.04 Hydrogen, rare gases and other non-metals: — Oxygen, nitrogen, hydrogen and rare gases: 19 — Other 7 20 — Selenium, tellurium, phosphorus, arsenic, silicon and boron 18 28.05 Alkali and alkaline-earth metals; rare earth metals, yttrium and scandium and intermixtures or interalloys thereof; mercury: 10 — Mercury 18 20 — Alkali and alkaline-earth metals; rare earth metals, yttrium and scandium and intermixtures or interalloys thereof 18 28.06.00 Hydrochloric acid and chlorosulphoric acid 18 28.08.00 Sulphuric acid; oleum 10 28.10.00 Phosphorus pentoxide and phosphoric acids (meta-, ortho- and pyro-) 18 28.12.00 Boric oxide and boric acid 18 28.13 Other inorganic acids and oxygen compounds of non-metals (excluding water): 02 — Sulphur trioxide 18 09 — Other 18 28.14.00 Halides, oxyhalides and other halogen compounds of non-metals 18 28.15.00 Sulphides of non-metals; phosphorus trisulphide 18 28.17 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium: 10 — Sodium hydroxide (caustic soda), solid 10 20 — Sodium hydroxide in aqueous solution 10 30 — Potassium hydroxide (caustic potash); peroxides of sodium or potassium: — Potassium hydroxide (caustic potash) 10 — Other 18 28.18.00 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium 18 28.19.00 Zinc oxide and zinc peroxide 18 28.20 Aluminium oxide and hydroxide; artificial corundum: 10 — Aluminium oxide 18 20 — Aluminium hydroxide 18 30 — Artificial corundum 18 28.21.00 Chromium oxides and hydroxides 18 28.22.00 Manganese oxides 18 28.23.00 Iron oxides and hydroxides; earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3 18 28.24.00 Cobalt oxides and hydroxides; commercial cobalt oxides 18 28.25.00 Titanium oxides 15 28.27.00 Lead oxides; red lead and orange lead 18 28.28.00 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases and metallic oxides, hydroxides and peroxides 18 28.29.00 Fluorides; fluorosilicates, fluoroborates and other complex fluorine salts 18 28.30 Chlorides, oxychlorides and hydroxychlorides; bromides and oxybromides; iodides and oxyiodides: 01 — Calcium chloride 10 09 — Other: — Bromides, oxybromides; iodides and oxyiodides 18 — Other 14 28.31.00 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites 18 28.32.00 Chlorates and perchlorates; bromates and perbromates; iodates and periodates 18 28.35.00 Sulphides; polysulphides 18 28.36.00 Dithionites, including those stabilized with organic substances, sulphoxylates 18 28.37.00 Sulphites and thiosulphates 18 28.38 Sulphates (including alums) and persulphates: 10 — Sodium sulphate, sodium hydrogen sulphate and sodium pyrosulphate 18 20 — Other 18 28.39 Nitrites and nitrates: 01 — Sodium nitrate 10 09 — Other 18 28.40.00 Phosphites, hypophosphites and phosphates 18 28.42 Carbonates and percarbonates; commercial ammonium carbonate containing ammonium carbamate: 10 — Neutral sodium carbonate 10 20 — Carbonates (other than neutral sodium carbonate) and percarbonates; commercial ammonium carbonate containing ammonium carbamate 18 28.43.00 Cyanides and complex cyanides 18 28.44.00 Fulminates, cyanates and thiocyanates 18 28.45.00 Silicates; commercial sodium and potassium silicates 18 28.46.00 Borates and perborates 18 28.47.00 Salts of metallic acids (for example, chromates, permanganates, stannates) 18 28.48.00 Other salts and peroxysalts of inorganic acids, but not including azides 18 28.49.00 Colloidal precious metals; amalgams of precious metals; salts and other compounds, inorganic or organic, of precious metals, including albuminates, proteinates, tannates and similar compounds, whether or not chemically defined 18 28.50.00 Fissile chemical elements and isotopes; other radio-active chemical elements and radio-active isotopes; compounds, inorganic or organic, of such elements or isotopes, whether or not chemically defined; alloys, dispersions and cermets, containing any of these elements, isotopes or compounds 18 28.51.00 Isotopes and their compounds, inorganic or organic, whether or not chemically defined, other than isotopes and compounds falling within heading No 28.50 18 28.52.00 Compounds, inorganic or organic, of thorium, of uranium depleted in U 235, of rare earth metals, of yttrium or of scandium, whether or not mixed together 18 28.54.00 Hydrogen peroxide (including solid hydrogen peroxide) 18 28.55.00 Phosphides, whether or not chemically defined 18 28.56 Carbides, whether or not chemically defined: 10 — Calcium carbide 18 20 — Other 18 28.57.00 Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined 18 28.58.00 Other inorganic compounds (including distilled and conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious merals 18 29.01 Hydrocarbons: 10 — Ethylene 18 20 — Propylene 18 30 — Butylenes, butadienes and methylbutadienes 18 — Other acyclic hydrocarbons: 49 — Other 18 50 — Cyclohexane 18 60 — Benzene: — Subject to compliance with further definition and decision of the Ministry of Finance 15 — Other 18 70 — Toluene: — Subject to compliance with further definition and decision of the Ministry of Finance 15 — Other 18 75 — Xylenes: — Subject to compliance with further definition and decision of the Ministry of Finance 15 — Other 18 80 — Styrene 18 85 — Ethylbenzene:. — Subject to compliance with further definition and decision of the Ministry of Finance 15 — Other 18 90 — Other cylic hydrocarbons: — Aromatic hydrocarbons, subject to compliance with further definition and decision of the Ministry of Finance 15 — Other 18 29.02 Halogenated derivatives of hydrocarbons: 10 — Vinyl chloride (chloroethylene) 18 20 — Trichloroethylene 18 30 — Tetrachloroethylene 18 40 — Other 18 29.03.00 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons 18 29.04 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: 10 — Methyl alcohol (methanol) 18 20 — Propyl or isopropyl alcohols (propanols) 18 30 — Butyl alcohols (butanols) 18 40 — Octyl alcohols (octanols) 18 50 — Ethylene glycol (ethanediol) 35 60 — Other 18 29.05.00 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives 18 29.06 Phenols and phenol-alcohols: 10 — Phenol (hydroxybenzene) and its salts 18 20 — Cresols and their salts 18 30 — Other 18 29.07.00 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols 18 29.08.00 Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides and ether peroxides, and their halogenated, sulphonated, nitrated or nitrosated derivatives 18 29.09 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three or four member ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives: 10 — Ethylene oxide (oxiran) 14 20 — Propylene oxide 14 30 — Other 14 29.10.00 Acetals and hemiacetals and single or complex oxygen-function acetals and hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives 18 29.11 Aldehydes, aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and other single or complex oxygen-function aldehydes; cyclic polymers of aldehydes; paraformaldehyde: 01 — Formaldehyde and formalin 10 09 — Other 18 29.12.00 Halogenated, sulphonated, nitrated or nitrosated derivatives of products falling within heading No 29.11 18 29.13 Ketones, ketone-alcohols, ketone-phenols, ketone-aldehydes, quinones, quinone-alcohols, quinone-phenols, quinone-aldehydes and other single or complex oxygen-function ketones and quinones, and their halogenated, sulphonated, nitrated or nitrosated derivatives: 10 — Acetone 18 20 — Ethyl methyl ketone 18 30 — Other 18 29.14 Monocarboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives: 10 — Acetic acid and its salts 18 20 — Esters of acetic acid 18 30 — Methacrylic acid and its salts and esters 18 — Other: 49 — Other 18 29.15 Polycarboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives: 10 — Maleic anhydride 18 20 — Phthalic anhydride 18 30 — Dioctyl orthophthalates 18 40 — Esters of terephthalic acid 18 50 — Other 18 29.16.00 Carboxylic acids with alcohol, phenol, aldehyde or ketone function and other single or complex oxygen-function carboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives 18 29.19.00 Phosphoric esters and their salts, including lactophosphates, and their halogenated, sulphonated, nitrated or nitrosated derivatives 18 29.21.00 Other esters of mineral acids (excluding halides) and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivates 18 29.22.00 Amine-function compounds 18 29.23.00 Single or complex oxygen-function amino-compounds 18 29.24.00 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipins 18 29.25.00 Carboxyamide-function compounds; amide function compounds of carbonic acid 18 29.26.00 Carboxyimide-function compounds (including ortho-benzoicsulphimide and its salts) and imine-funtion compounds (including hexamethylenetetramine and trimethylenetrinitramine) 18 29.27 Nitrile-function compounds: 10 — Acrylonitrile 18 20 — Other 18 29.28.00 Diazo-, azo- and azoxy-compounds 18 29.29.00 Organic derivatives of hydrazine or of hydroxylamine 18 29.30.00 Compounds with other nitrogen-functions 18 29.31.00 Organo-sulphur compounds 18 29.33.00 Organo-mercury compounds 18 29.34.00 Other organo-inorganic compounds 18 29.35 Heterocyclic compounds; nucleic acids: 10 — Lactams 18 20 — Other 18 29.36.00 Sulphonamides 18 29.37.00 Sultones and sultams 18 29.38.00 Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent 18 29.39 Hormones, natural or reproduced by synthesis; derivatives thereof, used primarily as hormones; other steroids used primarily as hormones: 10 — Insulin 18 20 — Pituitary (anterior) and similar hormones 18 30 — Adrenal cortical hormones 18 40 — Other 18 29.41.00 Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives 18 29.42.00 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives 18 29.43.00 Sugars, chemically pure, other than sucrose, glucose and lactose; sugar ethers and sugar esters, and their salts, other than products of heading Nos 29.39, 29.41 and 29.42 18 29.44 Antibiotics: 10 — Penicillins and their derivatives 10 20 — Streptomycins and their derivatives 10 30 — Tetracyclines and their derivatives 10 40 — Other 10 29.45.00 Other organic compounds 18 30.01.00 Organo-therapeutic glands or other organs, dried, whether or not powdered; organo-therapeutic extracts of glands or other organs or of their secretions; other animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included 15 30.02 Antisera; microbial vaccines, toxins, microbial cultures (including ferments but excluding yeasts) and similar products: 15 10 — Antisera and microbial vaccines 15 20 — Other 15 30.03 Medicaments (including veterinary medicaments): — Containing antibiotics or derivatives thereof: 11 — Registered pharmaceutical specialities 15 12 — Unregistered pharmaceutical specialities 15 19 — Other 15 — Containing hormones or products with a hormone function but containing neither antibiotics nor derivatives thereof: 21 — Registered pharmaceutical specialities 15 22 — Unregistered pharmaceutical specialities 15 29 — Other 15 — Containing alkaloids or derivatives thereof but containing neither hormones nor products with a hormone function, nor antibiotics nor derivatives of antibiotics: 31 — Registered pharmaceutical specialities 15 32 — Unregistered pharmaceutical specialities 15 39 — Other 15 — Other: 41 — Registered pharmaceutical specialities 15 42 — Unregistered pharmaceutical specialities 15 44 — Medicated sweets 70 49 — Other 15 30.04.00 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in retail packings for medical or surgical purposes, other than goods specified in Note 3 to this Chapter 35 30.05.00 Other pharmaceutical goods 35 31.05 Other fertilizers; goods of the present Chapter in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding 10 kg: — Other fertilizers, not elsewhere specified; goods of the present Chapter in tablets, lozenges or similar prepared forms or in packings of a gross weight not exceeding 10 kg: 41 — Fertilizers in retail packings of 10 kg or less and fertilizers in tablets and similar prepared forms 40 32.04.00 Colouring matter of vegetable origin (including dyewood extract and other vegetable dyeing extracts, but excluding indigo) or of animal origin: — Catechu and the like for colouring fishing gear 2 — Other 15 32.05 Synthetic organic dyestuffs (including pigment dyestuffs); synthetic organic products of a kind used as luminophores; products of the kind known as optical bleaching agents, substantive to the fibre; natural indigo: 10 — Synthetic organic dyestuffs (including pigment dyestuffs) 15 20 — Other 15 32.06.00 Colour lakes 15 32.07.00 Other colouring matter; inorganic products of a kind used as luminophores 15 32.08.00 Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, liquid lustres and similar products, of the kind used in the ceramic, enamelling and glass industries; engobes (slips); glass frit and other glass, in the form of powder, granules or flakes 15 32.09 Varnishes and lacquers; distempers; prepared water pigments of the kind used for finishing leather; paints and enamels; pigments in linseed oil, white spirit, spirits of turpentine, varnish or other paint or enamel media; stamping foils; dyes or other colouring matter in forms or packings of a kind sold by retail; solutions as defined by Note 4 to this Chapter: — Other, including distempers: 42 — Stamping foils 30 32.10.00 Artists', students' and signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings, including such colours in sets or outfits, with or without brushes, palettes or other accessories 35 32.13 Writing ink, printing ink and other inks: 10 — Printing ink 10 20 — Other 50 33.01.00 Essential oils (terpeneless or not), concretes and absolutes; resinoids; concentrates of essential oils in fats, in fixed oils, or in waxes or the like, obtained by cold absorption or by maceration; terpenic by-products of the deterpenation of essential oils 30 33.04 Mixtures of two or more odoriferous substances (natural or artificial) and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in the perfumery, food, drink or other industries: 01 — Taste improving substances for industrial use 20 02 — Odoriferous substances for industrial use 20 09 — Other 20 33.06 Perfumery, cosmetics and toilet preparations; aqueous distillates and aqueous solutions of essential oils, including such products suitable for medicinal uses: 02 — Face powders 100 04 — Perfumes 100 06 — Shaving creams and depilatories 100 08 — Lipsticks 100 1.2 — Perfumery, cosmetics and toilet preparations put up in sets 100 13 — Aqueous distillates and aqueous solutions of essential oils, including such products suitable for medicinal uses 40 19 — Other 100 34.03.00 Lubricating preparations, and preparations of a kind used for oil or grease treatment of textiles, leather or other materials, but not including preparations containing 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals 2 34.04.00 Artificial waxes (including water-soluble waxes); prepared waxes, not emulsified or containing solvents 20 34.05 Polishes and creams, for footwear, furniture or floors, metal polishes, scouring powders and similar preparations, but excluding prepared waxes falling within heading No 34.04: 03 — Shoe polishes and leather polishes 80 04 — Metal polishes 20 09 — Other 80 34.07.00 Modelling pastes (including those put up for children's amusement and assorted modelling pastes); preparations of a kind known as ‘dental way’ or as ‘dental impression compounds’, in plates, horseshoe shapes, sticks and similar forms 35 35.02.00 Albumins, albuminates and other albumin derivatives 25 35.03 Gelatin (including gelatin in rectangles, whether or not coloured or surface-worked) and gelatin derivatives; glues derived from bones, hides, nerves, tendons or from similar products, and fish glues; isinglass: 09 — Other 70 35.04.00 Peptones and other protein substances (excluding enzymes of heading No 35.07) and their derivatives; hide powder, whether or not chromed 25 35.05.00 Dextrins and dextrin glues; soluble or roasted starches; starch glues 25 35.07.00 Enzymes; prepared enzymes not elsewhere specified or included: — Rennet 10 — Other 18 36.01.00 Propellent powders 18 36.02.00 Prepared explosives, other than propellent powders 35 36.04.00 Safety fuses; detonating fuses; percussion and detonating caps; igniters; detonators 35 36.06.00 Matches (excluding Bengal matches) 100 36.08.00 Ferro-cerium, and other pyrophoric alloys in all forms; articles of combustible materials: — Ferro-cerium and other pyrophoric alloys in all forms 100 — Other 80 37.01 Photographic plates and film in the fiat, sensitized, unexposed, of any, material other than paper, paperboard or cloth: 01 — X-ray films and plates, unexposed 30 02 — Film in the fiat, and plates 35 09 — Other 35 37.02 Film in rolls, sensitized, unexposed, perforated or not: 01 — X-ray films 30 02 — Cinematograph films 35 03 — Films, 15 cm or wider 35 04 — Phototypesetting film 35 09 — Other 35 37.03 Sensitized paper, paperboard and cloth, unexposed or exposed but not developed: 01 — Phototypesetting paper in rolls 35 09 — Other 35 37.04.00 Sensitized plates and film, exposed but not developed, negative or positive 35 37.05 Plates, unperforated film and perforated film (other than cinematograph film), exposed and developed, negative or positive: 09 — Other 35 37.07 Cinematograph film, exposed and developed, whether or not incorporating sound track or consisting only of sound track, negative or positive: 01 — Consisting only of sound track 35 09 — Other 50Ikr/kg 37.08.00 Chemical products and flash light materials, of a kind and in a form suitable for use in photography 35 38.01.00 Artificial graphite; colloidal graphite, other than suspensions in oil 25 38.03.00 Activated carbon; activated natural mineral products; animal black, including spent animal black 25 38.05.00 Tall oil 25 38.06.00 Concentrated sulphite lye 25 38.07.00 Spirits of turpentine (gum, wood and sulphate) and other terpenic solvents produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine; pine oil (excluding ‘pine oils’ not rich in terpineol) 25 38.08.00 Rosin and resin acids, and derivatives thereof other than ester gums included in heading No 39.05; rosin spirit and rosin oils 25 38.09 Wood tar; wood tar oils (other than the composite solvents and thinners falling within heading No 38.18); wood creosote; wood naphtha; acetone oil; vegetable pitch of all kinds; brewers' pitch and similar compounds based on rosin or on vegetable pitch; foundry core binders based on natural resinous products: 01 — Methyl-alcohol, unpurified 25 02 — Acetone oil 25 09 — Other 25 38.11 Disinfectants, insecticides, fungicides, rat poisons, herbicides, anti-sprouting products, plant-growth regulators and similar products, put up in forms or packings for sale by retail or as preparations or articles (for example, sulphur-treated bands, wicks and candles, fly-papers): 10 — Disinfectants 20 20 — Insecticides 20 30 — Fungicides 20 40 — Weed-killers (herbicides) 20 50 — Other: — Parasiticide dips, subject to compliance with further definition and decision of the Ministry of Finance 20 — Anti-sprouting products, subject to compliance with further definition and decision of the Ministry of Finance 20 — Other 25 38.12.00 Prepared glazings, prepared dressings and prepared mordants, of a kind used in the textile, paper, leather or like industries 25 38.13 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding rods and electrodes: 01 — Soldering and welding materials 14 09 — Other 25 38.14.00 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and similar prepared additives for mineral oils 25 38.15.00 Prepared rubber accelerators 25 38.16.00 Prepared culture media for development of micro-organisms 25 38.17.00 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades 25 38.19 Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: 10 — Compound catalysts 25 20 — Refractory cements, mortars and similar compositions 25 — Other: 31 — Brake fluid and anti-freezing preparations 35 32 — Mineral preparations for road-marking 20 34 — ‘Carbons’ for making of ‘carbon’ brushes 21 35 — Reagents 25 36 — Compound hardening agents 50 37 — Naphthenates 25 38 — Preparations for tanning 50 39 — Nitrited salts 50 41 — Ion exchangers 50 42 — Liquid polychlorodiphenyls, liquid chloroparaffins, mixed polyethylene glycols 50 43 — Emulsifiers 50 44 — Compounded extenders and surface-worked extenders for paints 25 45 — Chemical preparations used in metal plating by electrolysis 50 46 — Fusible ceramic Firing testers 25 47 — Ammoniacal gas liquors and spent oxide produced in coal gas purification 25 49 — Other 50 39.01 Condensation, polycondensation and polyaddition products, whether or not modified or polymerized, and whether or not linear (for example, phenoplasts, aminoplasts, alkyds, polyallyl esters and other unsaturated polyesters, silicones): 10 — Ion exchangers 15 — Phenoplasts: — In primary forms: 21 — Solutions, emulsions and pastes 15 22 — Other 15 — In the form of plates, sheets, film, foil or strip: 25 — Other 30 — In other forms, including waste and scrap: 29 — Other: — Waste and scrap 15 — Other 30 — Aminoplasts: — In primary forms: 31 — Solutions, emulsions and pastes 15 32 — Other 15 — In the form of plates, sheets, film, foil or strip: 35 — Other 30 — In other forms, including waste and scrap: 39 — Other: — Waste and scrap 15 — Other 30 — Alkyds and other polyesters: — In primary forms: 41 — Solutions, emulsions and pastes 15 42 — Other 15 — In the form of plates, sheets, film, foil or strip: 44 — Corrugated plates 30 45 — Other 30 — In other forms, including waste and scrap: 47 — Tubes with a bursting point of 80 kg/cm2 or more 25 49 — Other: — Waste and scrap 15 — Other 30 — Polyamides: — In primary forms: 51 — Solutions, emulsions and pastes 15 52 — Other 15 — In the form of plates, sheets, film, foil or strip: 54 — Other 30 — In other forms, including waste and scrap: 56 — Tubes with a bursting point of 80 kg/cm2 or more 25 59 — Other: — Waste and scrap 15 — Other 30 — Polyurethanes: — In primary forms: 61 — Solutions, emulsions and pastes 15 62 — Blocks, expanded and uncut 15 63 — Other 15 — In other forms, including waste and scrap: 65 — Tubes with a bursting point of 80 kg/cm2 or more 25 69 — Other: — Waste and scrap 15 — Other 30 — Epoxide resins: — In primary forms: 71 — Solutions, emulsions and pastes 15 72 — Other 15 79 — In other forms, including waste and scrap: — Waste and scrap 15 — Other 30 — Silicones: — In primary forms: 81 — Solutions, emulsions and pastes 15 82 — Other 15 89 — Other: — Profile shapes, tubes and monofil 25 — Sheets, foil, plates, casings and the like, undyed (transparent), unfigured and not printed or marked, of a thickness of 0.4 mm or less 15 — Sheets, foil, plates, casings and the like, not printed, transparent or opaque, of a thickness exceeding 0.4 mm up to and including 1 mm 20 — Other 30 — Other condensation, polycondensation or polyaddition products: — In primary forms: — Solutions, emulsions and pastes: 91 — Polyethers 15 92 — Other 15 — Other: 93 — Polyethers 15 94 — Other 15 — In the form of plates, sheets, film, foil or strip: 96 — Other 30 99 — Other: — Waste and scrap 15 — Other 30 39.02 Polymerization and copolymerization products (for example, polyethylene, polytetrahaloethylenes, polyisobutylene, polystyrene, polyvinyl chloride, polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl derivatives, polyacrylic and polymethacrylic derivatives, coumarone-indene resins): 01 — Ion exchangers 15 — Polyethylene: — In primary forms: 11 — Solutions, emulsions and pastes 10 12 — Other 10 — In the form of plates, sheets, film, foil or strip: 16 — Other 40 19 — In the form of waste or scrap 10 — Polypropylene: — In primary forms: 21 — Solutions, emulsions and pastes 15 22 — Other 15 — In the form of plates, sheets, film, foil or strip: 24 — Other 40 — In other forms, including waste and scrap: 29 — Other: — Waste and scrap 15 — Other 40 — Polystyrene and its copolymers: — In primary forms: 31 — Solutions, emulsions and pastes 21 — Other: 32 — Expandable 21 33 — Other 21 — In the form of plates, sheets, film, foil or strip: — Plates: 37 — Other 40 39 — In the form of waste or scrap 21 — Polyvinyl chloride: — In primary forms: 41 — Solutions, emulsions and pastes 15 42 — Other 15 — In the form of monofil, seamless tubes, rods, sticks or profile shapes: 43 — Tubes with a bursting point of 80 kg/cm2 or more 25 45 — In the form of plates, tiles, or strip of the types used for flooring 35 — In the form of plates, sheets, strip, film or foil (other than those of subheading 45): 46 — Of the types used for wall covering 40 48 — Corrugated plates 15 51 — Plates for photoengravings 7 52 — Other 40 54 — In the form of waste or scrap 15 — Copolymers of vinyl chloride and vinyl acetate: — In primary forms: 56 — Solutions, emulsions and pastes 15 57 — Other 15 — In the form of monofil, seamless tubes, rods, sticks or profile shapes: 58 — Tubes with a bursting point of 80 kg/cm2 or more 25 62 — In the form of plates, tiles or strip of the types used for flooring 35 — In the form of plates, sheets, strip, film or foil (other than those of subheading 62): 63 — Of the types used for wall covering 40 65 — Corrugated plates 15 66 — Plates for photoengravings 7 67 — Other 40 69 — In the form of waste or scrap 15 — Acrylic polymers, methacrylic polymers and acrylo-methacrylic copolymers: — In primary forms: 71 — Solutions, emulsions and pastes 15 72 — Other 15 — In other forms, including waste and scrap: 24 79 — Other: — Waste and scrap 15 — Other 40 — Polyvinyl acetate: 81 — Solutions, emulsions and pastes 15 82 — Blocks, lumps, granules, flakes or powder 15 89 — Other: — Waste and scrap 15 — Other 40 — Other polymerization or copolymerization products: — In primary forms: 91 — Solutions, emulsions and pastes 15 92 — Other 15 — In the form of plates, sheets, film, foil or strip: 94 — Other 40 — In the form of monofil, seamless tubes, rods, sticks or profile shapes: 95 — Tubes with a bursting point of 80 kg/cm or more 25 39.03 Regenerated cellulose; cellulose nitrate, cellulose acetate and other cellulose esters, cellulose ethers and other chemical derivatives of cellulose, plasticized or not (for example, collodions, celluloid); vulcanized fibre: — Regenerated cellulose: 11 — In primary forms 15 — In other forms: — Plates, sheets, film, foil or strip: 14 — Other: — Adhesive tape 25 — Other 30 19 — Other: — Binding agents for the manufacture of fishing gear, subject to compliance with further definition and decision of the Ministry of Finance 2 — Other 30 — Cellulose nitrates: — Non-plasticized: — In primary forms: 21 — Collodions, collodion wool and gun-cottons 15 29 — Other 15 — Plasticized: — In primary forms: 31 — Solutions, emulsions and pastes 15 32 — Other 15 — In other forms: — Plates, sheets, film, foil or strip: 35 — Other: — Adhesive tape 25 — Other 30 39 — Other: — Binding agents for the manufacture of fishing gear, subject to compliance with further definition and decision of the Ministry of Finance 2 — Other 30 — Cellulose acetates: — Non-plasticized: 41 — Solutions, emulsions and pastes 15 49 — Other 15 — Plasticized: — In primary forms: 51 — Solutions, emulsions and pastes 15 52 — Other 15 — In other forms: — Plates, sheets, film, foil or strip: 55 — Other: — Adhesive tape 25 — Other 30 59 — Other: — Binding agents for the manufacture of fishing gear, subject to compliance with further definition and decision of the Ministry of Finance 2 — Other 30 — Other chemical derivatives of cellulose: — Non-plasticized: 61 — Solutions, emulsions and pastes 15 69 — Other 15 — Plasticized: — In primary forms: 71 — Solutions, emulsions and pastes 15 72 — Other 15 — In other forms: 83 — Other: — Adhesive tape 25 — Other 30 89 — Other: — Binding agents for the manufacture of fishing gear, subject to compliance with further definition and decision of the Ministry of Finance 2 — Other 30 90 — Vulcanized fibre 21 39.04 Hardened proteins (for example, hardened casein and hardened gelatin): 01 — Unworked solutions, powder, blocks, lumps and waste 15 09 — Other: — Profile shapes, tubes and monofil 25 — Sheets, foil, plates, casings and the like, undyed (transparent), unfigured and not printed or worked, of a thickness of 0.4 mm or less 15 — Other 30 39.05 Natural resins modified by fusion (run gums); artificial resins obtained by esterification of natural resins or of resinic acids (ester gums); chemical derivatives of natural rubber (for example, chlorinated rubber, rubber hydrochloride, oxidized rubber, cyclized rubber): 01 — Unworked solutions, powder, blocks, lumps and waste 15 09 — Other: — Profile shapes, tubes and monofil 25 — Sheets, foil, plates, casings and the like, undyed (transparent), unfigured and not printed or worked, of a thickness of 0.4 mm or less 15 — Adhesive tape 25 — Other 30 39.06 Other high polymers, artificial resins and artificial plastic materials, including alginic acid, its salts and esters; linoxyn: 10 — Alginic acid, its salts and esters 15 — Other: 21 — In primary forms 15 29 — Other: — Profile shapes, tubes and monofil 25 — Sheets, foil, plates, casings and the like, undyed (transparent), unfigured and not printed or worked, of a thickness of 0.4 mm or less 15 — Other 30 39.07 Articles of materials of the kinds described in heading Nos 39.01 to 39.06: — Articles for the conveyance or packing of goods, including containers without handles, usable also as disposable drinking cups; stoppers, lids, caps and other closures: 12 — Milk containers: — Milk churns of 10 litres or more 10 — Other 20 25 — Sanitary or toilet articles 80 30 — Ornamental articles and objects of personal adornment 100 — Office or school supplies: 36 — Steneils and sheets for multi-copying 70 39 — Other 70 — Articles for electric lighting: 48 — Shades and globes for street lights 35 49 — Other 70 50 — Roller blinds, Venetian blinds and similar articles and parts thereof 70 — Other: 62 — Household articles 100 64 — Wall plates, cast in mould 40 65 — Watch glasses and watch bracelets 50 68 — Handles 30 72 — Articles specially intended for ships 25 73 — Tools, n.e.s. 25 74 — Articles for nursing and medical purposes 35 76 — Fittings and sealing materials for pipes and machines, small articles for machines and technical use 25 78 — Bolts, nuts, washers and the like 25 99 — Other: — Water press-weight apparatus 35 — Glass panes 50 — Cut artificial bait for hand-line sea fishing 4 — Fence posts 10 — Globes and glasses for navigational lights and buoy lights 25 — Studs for marking street crossings 35 — Other 70 40.01 Natural rubber latex, whether or not with added synthetic rubber latex; pre-vulcanized natural rubber latex; natural rubber, balata, gutta-percha and similar natural gums: 10 — Natural rubber latex, whether or not with added synthetic rubber latex; pre-vulcanized natural rubber latex 21 20 — Natural rubber other than latex 21 30 — Other: — Plates obviously made for the manufacture of soles for shoes 10 — Other 21 40.02 Synthetic rubber latex; pre-vulcanized synthetic rubber latex; synthetic rubber; factice derived from oils: 10 — Polybutadiene-styrene latex, whether or not pre-vulcanized 21 20 — Other synthetic rubber latex, whether or not pre-vulcanized 21 30 — Polybutadiene (BR) 21 40 — Polychlorobutadiene (CR) 21 50 — Polybutadiene-styrene (SBR) 21 60 — Butyl rubber (HR) 21 70 — Other synthetic rubbers; factice derived from oils 21 40.03.00 Reclaimed rubber 25 40.04.00 Waste and parings of unhardened rubber; scrap of unhardened rubber, fit only for the recovery of rubber; powder obtained from waste or scrap of unhardened rubber 21 40.05.00 Plates, sheets and strip, of unvulcanized natural or synthetic rubber, other than smoked sheets and crepe sheets of heading No 40.01 or 40.02; granules of unvulcanized natural or synthetic rubber compounded ready for vulcanization; unvulcanized natural or synthetic rubber, compounded before or after coagulation either with carbon black (with or without the addition of mineral oil) or with silica (with or without the addition of mineral oil), in any form, of a kind known as masterbatch: — For the manufacture of shoes, if obviously specially made for such use 7 — Other 21 40.06.00 Unvulcanized natural or synthetic rubber, including rubber latex, in other forms or states (for example, rods, tubes and profile shapes, solutions and dispersions); articles of unvulcanized natural or synthetic rubber (for example, coated or impregnated textile thread; rings and discs) 21 40.08 Plates, sheets, strip, rods and profile shapes, of unhardened vulcanized rubber: 02 — Floor coverings 35 03 — Rods, profile shapes and strip 25 09 — Other 35 40.09 Piping and tubing, of unhardened vulcanized rubber: 01 — Pipes and tubes with a bursting point of 50 kg/cm2 or more 7 09 — Other 25 40.10.00 Transmission, conveyor or elevator belts or belting, of vulcanized rubber 25 40.11 Rubber tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre flaps, for wheels of all kinds: 10 — New pneumatic tyres of a kind normally used on motor cars 40 20 — New pneumatic tyres of a kind normally used on buses or lorries 40 40 — New pneumatic tyres of a kind normally used on motor cycles (including motor scooters) or bicycles 40 50 — Inner tubes 40 — Other, including retreaded tyres: 61 — Tyres of all types, used 35 69 — Other 40 40.12.00 Hygienic and pharmaceutical articles (including teats), of unhardened vulcanized rubber, with or without fittings of hardened rubber 35 40.13 Articles of apparel and clothing accessories (including gloves), for all purposes, of unhardened vulcanized rubber: 01 — Diving suits 20 03 — Protective clothing for radiologists, with lead lining 35 40.14 Other articles of unhardened vulcanized rubber: 04 — Machine packings and draught excluders 25 05 — Articles for technical use 25 06 — Handtools, n.e.s. 25 07 — Articles specially made for ships 25 08 — Doors 30 19 — Other: — Sliced artificial bait for handline sea-fishing 4 — Rings for preserving tins 25 — Other 70 40.15.00 Hardened rubber (ebonite and vulcanite), in bulk, plates, sheets, strip, rods, profile shapes or tubes; scrap, waste and powder, of hardened rubber: — For the manufacture of shoes, if obviously specially made for such use 15 — Other 25 40.16 Articles of hardened rubber (ebonite and vulcanite): 01 — Sanitary and hygienic articles 35 09 — Other 70 41.02 Bovine cattle leather (including buffalo leather) and equine leather, except leather falling within heading No 41.06 or 41.08: 20 — Other: — For soles and insoles, if obiously intended for such use 10 — Other 14 41.06.00 Chamois-dressed leather 14 41.08.00 Patent leather and imitation patent leather; metallized leather 14 41.10.00 Composition leather with a basis of leather or leather fibre, in slabs, in sheets or in rolls 14 42.03 Articles of apparel and clothing accessories, of leather or of composition leather: 03 — Watch straps 50 04 — Gloves for radiologists 35 05 — Welders' gloves, protective aprons and sleeves, of leather 7 42.05 Other articles of leather or of composition leather: 01 — Leather welts for the manufacture of shoes, if obviously processed for such special use 10 02 — Handles 30 03 — Articles for medical treatment 35 09 — Other 65 42.06.00 Articles made from gut (other than silk-worm gut), from gold-beater's skin, from bladders or from tendons 65 43.04 Artificial fur and articles made thereof: 01 — Artificial fur 30 44.01 Fuel wood, in logs, in billets, in twigs or in faggots; wood waste, including sawdust: 10 — Fuel wood in logs, in billets, in twigs or in faggots 30 20 — Wood waste, including sawdust 30 44.02.00 Wood charcoal (including shell and nut charcoal), agglomerated or not 30 44.03 Wood in the rough, whether or not stripped of its bark or merely roughed down: 10 — Pulp wood 25 20 — Sawlogs and veneer logs, of coniferous species 25 30 — Sawlogs and veneer logs, of non-coniferous species 25 — Other: 41 — Scaffolding poles and posts for fish-drying purposes 2 42 — Fencing posts 10 43 — Telegraph and electric line poles 25 49 — Other 25 44.04 Wood, roughly squared or half-squared, but not further manufactured: 10 — Of coniferous species 25 20 — Other 25 44.05 Wood sawn lengthwise, sliced or peeled, but not further prepared, of a thickness exceeding 5 mm: — Of coniferous species: 11 — Deck planks of Oregon-pine, pitch-pine or Douglas fir, 75 × 125 mm or over 15 19 — Other 25 — Other: 21 — Of oak 15 22 — Of beech 20 23 — Of birch or maple 20 24 — Of mahogany 20 25 — Of teak 20 29 — Other 20 44.07.00 Railway or tramway sleepers of wood 25 44.09 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; chipwood; drawn wood; pulpwood in chips or particles; wood shavings of a kind suitable for use in the manufacture of vinegar or for the clarification of liquids; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrella handles, tool handles or the like: 10 — Pulpwood in chips or particles 25 — Other: 22 — Wooden sticks suitable for the manufacture of walking sticks, umbrella handles, tool handles and the like 25 23 — Drawn wood 30 29 — Other 25 44.11 Fibre building board of wood or other vegetable material, whether or not bonded with natural or artificial resins or with other organic binders: 10 — Compressed fibre building board (hardboard) 20 20 — Other 30 44.12.00 Wood wool and wood flour 25 44.13 Wood (including blocks, strips and friezes for parquet or wood block flooring, not assembled), planed, tongued, grooved, rebated, chamfered, V-jointed, centre V-jointed, beaded, centre-beaded or the like, but not further manufactured: — Of coniferous species: 11 — Deck planks of Oregon-pine, pitch-pine or Douglas fir, 75 x 125 mm or over 15 19 — Other 25 — Other: 29 — Other 30 44.14.00 Wood sawn lengthwise, sliced or peeled but not further prepared, of a thickness not exceeding 5 mm; veneer sheets and sheets for plywood, of a thickness not exceeding 5 mm 18 44.15 Plywood, blockboard, laminboard, battenboard and similar laminated wood products (including veneered panels and sheets); inlaid wood and wood marquetry: 10 — Plywood consisting solely of sheets of wood 30 20 — Blockboard, laminboard, battenboard and similar laminated wood products 30 30 — Other 30 44.16.00 Cellular wood panels, whether or not faced with base metal 30 44.17.00 ‘Improved’ wood, in sheets, blocks or the like 30 44.18.00 Reconstituted wood, being wood shavings, wood chips, sawdust, wood flour or other ligneous waste agglomerated with natural or artificial resins or other organic binding substances, in sheets, blocks or the like: — Veneer sheets of a thickness exceeding 15 mm 20 — Other 30 44.22 Casks, barrels, vats, tubs, buckets and other coopers' products and parts thereof, of wood, including staves: 09 — Other 25 44.25 Wooden tools, tool bodies, tool handles, broom and brush bodies and handles; boot and shoe lasts and trees, of wood: 02 — Shoe lasts 7 09 — Other 25 44.26.00 Spools, cops, bobbins, sewing thread reels and the like, of turned wood 7 44.28 Other articles of wood: 85 — Steering wheels 25 86 — Saddle trees and horse-collars 35 91 — Joiner's benches 7 92 — Handles 30 93 — Wooden pins 35 95 — Small articles and similar products for fitting, pressing or embossing with various articles 70 99 — Other 70 45.01.00 Natural cork, unworked, crushed, granulated or ground; waste cork 21 45.02.00 Natural cork in blocks, plates, sheets or strips (including cubes or square slabs, cut to size for corks or stoppers) 21 45.03 Articles of natural cork: 01 — Cork floats for fishing nets 2 03 — Cork stoppers 35 09 — Other 40 45.04 Agglomerated cork (being cork agglomerated with or without a binding substance) and articles of agglomerated cork: 01 — Cork articles for shoe manufacture 21 02 — Cork in plates or rolls 35 03 — Machine packings, tubes and the like, of cork 25 05 — Cork for bottle caps 35 09 — Other 60 46.02 Plaits and similar products of plaiting materials, for all uses, whether or not assembled into strips; plaiting materials bound together in parallel strands or woven, in sheet form, including matting, mats and screens; straw envelopes for bottles: 03 — Plaits and similar products; strips 25 09 — Other: — Mats for packing purposes, subject to compliance with further definition and decision of the Ministry of Finance 20 — Other 60 46.03 Basketwork, wickerwork and other articles of plaiting materials, made directly to shape; articles made up from goods falling within heading No 46.02; articles of loofah: 02 — Straps and handles of plaiting materials 30 09 — Other 100 47.01 Pulp derived by mechanical or chemical means from any fibrous vegetable material: 10 — Mechanical wood pulp 14 20 — Chemical wood pulp, dissolving grades 14 30 — Chemical wood pulp, soda or sulphate, unbleached 14 40 — Chemical wood pulp, soda or sulphate, bleached or semi-bleached (other than dissolving grades) 14 50 — Chemical wood pulp, sulphite, unbleached 14 60 — Chemical wood pulp, sulphite, bleached or semi-bleached (other than dissolving grades) 14 70 — Semi-chemical wood pulps 14 80 — Pulp, other than wood pulp 14 47.02.00 Waste paper and paperboard; scrap articles of paper or of paper-board, fit only for use in paper-making 14 48.01 Paper and paperboard (including cellulose wadding), in rolls or sheets: 80 — Other paper and paperboard: — Cigarette paper 70 — Wall and floor paperboard 21 48.05 Paper and paperboard, corrugated (with or without flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets: 10 — Kraft paper, creped or crinkled, whether or not embossed or perforated 20 30 — Other creped or crinkled paper, whether or not embossed or perforated 20 — Other: 42 — Paper and paperboard, patterned or embossed 20 49 — Other 20 48.07 Paper and paperboard, impregnated, coated, surface-coloured, surface-decorated or printed (not constituting printed matter within Chapter 49), in rolls or sheets: 10 — Printing or writing paper 7 20 — Paper and paperboard (other than printing or writing paper), coated or impregnated with artificial or synthetic resins (excluding adhesives) 20 — Tarred, bituminized or asphalted paper and paperboard: 31 — Corrugated roofing felt 15 — Other: 45 — Wallpaper 35 46 — Insulating board 30 48 — Paperboard for printing blocks 7 51 — Materials for machine packings 25 59 — Other: — Adhesive paper 7 — Other 20 48.08.00 Filter blocks, slabs and plates, of paper pulp 25 48.10.00 Cigarette paper, cut to size, whether or not in the form of booklets or tubes 70 48.11.00 Wallpaper and lincrusta; window transparencies of paper 35 48.12.00 Floor coverings prepared on a base of paper or of paperboard, whether or not cut to size, with or without a coating of linoleum compound 35 48.13.00 Carbon and other copying papers (including duplicator stencils) and transfer papers, cut to size, whether or not put up in boxes 7 48.14 Writing blocks, envelopes, letter cards, plain postcards, correspondence cards; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing only an assortment of paper stationery: 01 — Envelopes, unprinted 30 02 — Envelopes, printed 50 03 — Paper stationery in boxes, wallets and the like 50 09 — Other 30 48.15 Other paper and paperboard, cut to size or shape: 20 — Gummed or adhesive paper in strips or rolls 4 — Other: 31 — Rolls for calculating machines, telegraphs and the like 35 32 — Writing paper, stencil paper and drawing paper, imprinted 7 33 — Filtering sheets, cut to shape 25 39 — Other: — Cylinders (containers made from paper) 25 — Other 30 48.20.00 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) 7 48.21 Other articles of paper pulp, paper, paperboard or cellulose wadding: 10 — Cards for punched-card machines, whether or not in strips 15 — Trays, dishes, plates, cups and the like: 29 — Other 70 — Handkerchiefs, cleansing tissues, towels, table napkins, tablecloths, bed sheets and other paper linen: paper under garments: 39 — Other 70 — Other: 51 — Tubes and machine packings, articles for technical use and similar small articles for machines 25 52 — Cards for graphs and sheets and rolls for self-recording apparatus 15 54 — Paper for echo sounders 4 58 — Dress patterns 25 59 — Other 70 50.01.00 Silk-worm cocoons suitable for reeling 14 50.02.00 Raw silk (not thrown) 14 50.03.00 Silk waste (including cocoons unsuitable for reeling, silk noils and pulled or garnetted rags) 21 53.08.00 Yarn of fine animal hair (carded or combed), not put up for retail sale 20 55.03 Cotton waste (including pulled or garnetted rags), not carded or combed: 01 — Cotton waste 25 55.06 Cotton yarn, put up for retail sale: 01 — Sewing twine 15 09 — Other 15 57.04 Other vegetable textile fibres, raw or processed but not spun; waste of such fibres (including pulled or garnetted rags or ropes): 20 — Coir (coconut fibres) and coir waste, including pulled or garnetted rags and ropes: — Furniture stuffing, in sheets 25 30 — Other fibres and waste of such fibres, including pulled or garnetted rags and ropes: — Furniture stuffing, in sheets 25 57.10.00 Woven fabrics of jute or of other textile bast fibres of heading No 57.03: — Wrapping fabrics 2 — Canvas and tarpaulin cloth 5 — Other 20 57.11.00 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn: — Wrapping fabrics of true hemp 2 — Canvas and tarpaulin cloth of true hemp 15 — Other 20 59.01 Wadding and articles of wadding; textile flock and dust and mill neps: 01 — Wadding 25 03 — Other articles of wadding 25 09 — Other 25 59.02 Felt and articles of felt, whether or not impregnated or coated: — Other: 21 — Felt 25 59.06 Other articles made from yarn, twine, cordage, rope or cables, other than textile fabrics and articles made from such fabrics: 02 — Shoe laces 30 09 — Other 35 59.07 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books and the like; tracing cloth; prepared painting canvas; buckram and similar fabrics for hat foundations and similar uses: 01 — Bookbinding cloth, painting canvas, canvas and the like for the manufacture of shoes, coated with gum or amylaceous substances and the like 15 59.08 Textile fabrics impregnated, coated, covered or laminated with preparations of cellulose derivatives or of other artificial plastic materials: 01 — Insulating and wrapping adhesive tape 25 59.10.00 Linoleum and materials prepared on a textile base in a similar manner to linoleum, whether or not cut to shape or of a kind used as floor coverings; floor coverings consisting of a coating applied on a textile base, cut to shape or not 35 59.11 Rubberized textile fabrics, other than rubberized knitted or crocheted goods: 01 — Hospital bed sheeting 35 02 — Insulating tape 25 09 — Other 20 59.13.00 Elastic fabrics and trimmings (other than knitted or crocheted goods) consisting of textile materials combined with rubber threads 20 59.14.00 Wicks, of woven, plaited or knitted textile materials, for lamps, stoves, lighters, candles and the like; tubular knitted gas-mantle fabric and incandescent gas mantles 18 59.15.00 Textile hosepiping and similar tubing, with or without lining, armour or accessories of other materials: — Fire hoses 30 — Other 35 59.16.00 Transmission, conveyor or elevator belts or belting, of textile material, whether or not strengthened with metal or other material 25 59.17.00 Textile fabrics and textile articles, of a kind commonly used in machinery or plant 25 62.05 Other made up textile articles (including dress patterns): 01 — Shoe laces 30 04 — Watch straps 50 05 — Sealing materials for window panes 35 07 — Tanks of a volume over 50 litres: — Tanks of a volume of over 300 litres 35 64.01 Footwear with outer soles and uppers of rubber or artificial plastic material: 01 — Boots 25 02 — Ski and skate boots 50 03 — Overshoes and waders 50 64.05 Parts of footwear (including uppers, in-soles and screw-on heels) of any material except metal: 01 — Uppers, except counters and toecaps 45 09 — Other 11 64.06.00 Gaiters, spats, leggings, puttees, cricket pads, shin-guards and similar articles, and parts thereof 65 65.01.00 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt 30 65.02.00 Hat-shapes, plaited or made from plaited or other strips of any material, neither blocked to shape nor with made brims 30 65.04.00 Hats and other headgear, plaited or made from plaited or other strips of any material, whether or not lined or trimmed 65 65.06 Other headgear, whether or not lined or trimmed: 01 — Protective helmets 7 09 — Other 65 65.07.00 Head-bands, linings, covers, hat foundations, hat frames (including spring frames for opera hats), peaks and chinstraps, for headgear 30 66.01.00 Umbrellas and sunshades (including walking-stick umbrellas, umbrella tents, and garden and similar umbrellas) 45 66.02.00 Walking-sticks (including climbing-sticks and seat-sticks), canes, whips, riding-crops and the like 25 66.03.00 Parts, fittings, trimmings and accessories of articles falling within heading No 66.01 or 66.02 25 67.01.00 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down, and articles thereof, (other than goods falling within heading No 05.07 and worked quills and scapes) 100 67.02.00 Artificial flowers, foliage or fruit and parts thereof; articles made of artificial flowers, foliage or fruit 100 67.03.00 Human hair, dressed, thinned, bleached or otherwise worked; wool, other animal hair and other textile materials, prepared for use in making wigs and the like 70 67.04.00 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textiles; other articles of human hair (including hair nets) 100 68.03.00 Worked slate and articles of slate, including articles of agglomerated slate 35 68.04.00 Hand polishing stones, whetstones, oilstones, hones and the like, and millstones, grindstones, grinding wheels and the like (including grinding, sharpening, polishing, trueing and cutting wheels, heads, discs and points), of natural stone (agglomerated or not), of agglomerated natural or artificial abrasives, or of pottery, with or without cores, shanks, sockets, axles and the like of other materials, but without frameworks; segments and other finished parts of such stones and wheels, of natural stone (agglomerated or not), of agglomerated natural or artificial abrasives, or of pottery 7 68.06.00 Natural or artificial abrasive powder or grain, on a base of woven fabric, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up 25 68.08 Articles of asphalt or of similar material (for example, of petroleum bitumen or coal tar pitch): 09 — Other 35 68.09.00 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of wood fibre, of straw, of wood shavings or of wood waste (including sawdust), agglomerated with cement, plaster or with other mineral binding substances 35 68.10 Articles of plastering material: 01 — For buildings 35 02 — For concrete moulds 80 09 — Other 80 68.12 Articles of asbestos-cement, of cellulose fibre-cement or the like: 01 — For buildings 35 02 — Corrugated roofing sheets 15 09 — Other 80 68.13 Fabricated asbestos and articles thereof (for example, asbestos board, thread and fabric; asbestos clothing, asbestos jointing), reinforced or not, other than goods falling within heading No 68.14; mixtures with a basis of asbestos and mixtures with a basis of asbestos and magnesium carbonate, and articles of such mixtures: 01 — Machine packings of fabricated asbestos, of mixtures with a basis of asbestos and the like 25 09 — Other 25 68.14.00 Friction material (segment, discs, washers, strips, sheets, plates, rolls and the like) of a kind suitable for brakes, for clutches or the like, with a basis of asbestos, other mineral substances or of cellulose, whether or not combined with textile or other materials 25 68.16 Articles of stone or of other mineral substances (including articles of peat), not elsewhere specified or included: 01 — Household utensils 100 03 — Flower-pots for planting (which dissolve in the earth) 20 09 — Other 80 69.01.00 Heat-insulating bricks, blocks, tiles and other heat-insulating goods of siliceous fossil meals or of similar siliceous earth (for example, kieselguhr, tripolite or diatomite) 14 69.02.00 Refractory bricks, blocks, tiles and similar refractory constructional goods, other than goods falling within heading No 69.01 14 69.03.00 Other refractory goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than goods falling within heading No 69.01 14 69.04.00 Building bricks (including flooring blocks, support or filler tiles and the like) 35 69.05.00 Roofing tiles, chimney-pots, cowls, chimney-liners, cornices and other constructional goods, including architectural ornaments 35 69.07.00 Unglazed setts, flags and paving, hearth and wall tiles 35 69.08.00 Glazed setts, flags and paving, hearth and wall tiles 35 69.09.00 Laboratory, chemical or industrial wares; troughs, tubs and similar receptacles of a kind used in agriculture; pots, jars and similar articles of a kind commonly used for the conveyance or packing of goods 35 69.10.00 Sinks, wash basins, bidets, water closet pans, urinals, baths and like sanitary fixtures 80 69.11.00 Tableware and other articles of a kind commonly used for domestic or toilet purposes, of porcelain or china (including biscuit porcelain and parian) 100 69.12.00 Tableware and other articles of a kind commonly used for domestic or toilet purposes, of other kinds of pottery 100 69.14.00 Other articles 70 70.01.00 Waste glass (cullet); glass in the mass (excluding optical glass) 18 70.03.00 Glass in balls, rods and tubes, unworked (not being optical glass) 18 70.04.00 Unworked cast or rolled glass (including flashed or wired glass), whether figured or not, in rectangles 18 70.05.00 Unworked drawn or blown glass (including flashed glass), in rectangles 18 70.06.00 Cast, rolled, drawn or blown glass (including flashed or wired glass), in rectangles, surface ground or polished, but not further worked 18 70.07 Cast, rolled, drawn or blown glass (including flashed or wired glass) cut to shape other than rectangular shape, or bent or otherwise worked (for example, edge worked or engraved), whether or not surface ground or polished; multiple-walled insulating glass; leaded lights and the like: 09 — Other 50 70.17 Laboratory, hygienic and pharmaceutical glassware, whether or not graduated or calibrated; glass ampoules: 01 — Glass ampoules 35 09 — Other 35 70.18.00 Optical glass and elements of optical glass, other than optically worked elements; blanks for corrective spectacle lenses 50 70.19.00 Glass beads, imitation pearls, imitation precious and semi-precious stones, fragments and chippings, and similar fancy or decorative glass smallwares, and articles of glassware made therefrom; glass cubes and small glass plates, whether or not on a backing, for mosaics and similar decorative purposes; artificial eyes of glass, including those for toys but excluding those for wear by humans; ornaments and other fancy articles of lamp-worked glass; glass grains 100 70.20 Glass fibre (including wool), yarns, fabrics, and articles made therefrom: 10 — Yarns, slivers and rovings 20 20 — Fabrics, including narrow fabrics 30 — Other: 31 — Glass fibre, unspun, including foil or flakes 35 32 — For insulation 35 39 — Other 35 70.21 Other articles of glass: 01 — Fishing net floats 2 09 — Other 70 71.01.00 Pearls, unworked or worked, but not mounted, set or strung (except ungraded pearls temporarily strung for convenience of transport) 20 71.02 Precious and semi-precious stones, unworked, cut or otherwise worked, but not mounted, set or strung (except ungraded stones temporarily strung for convenience of transport): 10 — Rough diamonds, unsorted 20 20 — Sorted industrial diamonds, whether or not worked 20 30 — Sorted diamonds, other than industrial diamonds, rough or simply sawn, cleaved or bruted 20 40 — Other diamonds 20 50 — Other precious or semi-precious stones 20 71.03.00 Synthetic or reconstructed precious or semi-precious stones, unworked, cut or otherwise worked, but not mounted, set or strung (except ungraded stones temporarily strung for convenience of transport) 20 71.04.00 Dust and powder of natural or synthetic precious or semi-precious stones 20 71.05 Silver, including silver gilt and platinum-plated silver, unwrought or semi-manufactured: 10 — Unwrought 20 20 — Other 20 71.06.00 Rolled silver, unworked or semi-manufactured 20 71.07 Gold, including platinum-plated gold, unwrought or semi-manufactured: — Non-monetary: 11 — Gold bullion 20 19 — Other 20 20 — Monetary 20 71.08.00 Rolled gold on base metal or silver, unworked or semi-manufactured 20 71.09 Platinum and other metals of the platinum group, unwrought or semi-manufactured: 10 — Platinum and platinum alloys, unwrought 20 20 — Other metals of the platinum group and alloys thereof, unwrought 20 30 — Platinum and other metals of the platinum group and alloys thereof, semi-manufactured 20 71.10.00 Rolled platinum or other platinum group metals, on base metal or precious metal, unworked or semi-manufactured 20 71.11 Goldsmiths', silversmiths' and jewellers' sweepings, residues, lemels, and other waste and scrap, of precious metal: 10 — Of gold, excluding sweepings containing other precious metals 20 20 — Other 20 71.13 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or rolled precious metal, other than goods falling within heading No 71.12: 01 — Knives, spoons, forks and the like, of silver or rolled silver 60 09 — Other 60 71.14 Other articles of precious metal or rolled precious metal: 01 — For technical use 35 09 — Other 60 71.15.00 Articles consisting of, or incorporating, pearls, precious or semi-precious stones (natural, synthetic or reconstructed) 60 73.01.00 Pig iron, cast iron and spiegeleisen, in pigs, blocks, lumps and similar forms 2 73.02 Ferro-alloys: 10 — Ferro-manganese 2 20 — Ferro-silicon 2 30 — Other 2 73.03 Waste and scrap metal of iron or steel: 10 — Of pig or cast iron 2 20 — Of alloy steel 2 30 — Other 2 73.04.00 Shot and angular grit, of iron or steel, whether or not graded; wire pellets of iron or steel 2 73.05 Iron or steel powders; sponge iron or steel: 10 — Iron or steel powders, including spronge iron powder 2 20 — Sponge iron or steel, not in powder form 2 73.06 Puddled bars and pilings; ingots, blocks, lumps and similar forms, of iron or steel: 10 — Puddled bars and pilings; blocks, lumps and similar forms 2 20 — Ingots 2 73.07.00 Blooms, billets, slabs and sheet bars (including tinplate bars), of iron or steel; pieces roughly shaped by forging, of iron or steel 2 73.08.00 Iron or steel coils for re-rolling 2 73.09.00 Universal plates of iron or steel 2 73.10 Bars and rods (including wire rod), of iron or steel, hot-rolled, forged, extruded, cold-formed or cold-finished (including precision-made); hollow mining drill steel: — Wire rod: 11 — Wire rod more than 6 mm in thickness 7 12 — Concrete reinforcing bars 13 mm and thinner 35 13 — Wire rod, 6 mm and thinner: — Used in the manufacture of nails, subject to compliance with further definition and decision of the Ministry of Finance 7 — Other 25 19 — Other 2 — Bars and rods (excluding wire rod), not further worked than hot-rolled or extruded: 21 — Concrete reinforcing bars 35 29 — Other 2 — Other: 31 — Hollow mining drill steel 25 39 — Other 2 73.11 Angles, shapes and sections, of iron or steel, hot-rolled, forged, extruded, cold-formed or cold-finished; sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements: 10 — U, I or H sections, not further worked than hot-rolled or extruded, of less than 80 mm 2 20 — U, I or H sections, not further worked than hot-rolled or extruded, 80 mm or more; angles, shapes and sections, not further worked than forged 2 30 — Other angles, shapes and sections, not further worked than hot-rolled or extruded 2 40 — Angles, shapes and sections, not further worked than cold-formed or cold-finished 2 50 — Other angles, shapes and sections 2 60 — Sheet piling 2 73.12.00 Hoop and strip, of iron or steel, hot-rolled or cold-rolled 2 73.13 Sheets and plates, of iron or steel, hot-rolled or cold-rolled: 10 — Rolled but not further worked, of a thickness of more than 4.75 mm 2 20 — Rolled but not further worked, of a thickness of 3 mm or more but not more than 4.75 mm 2 30 — Rolled but not further worked, of a thickness of less than 3 mm 2 — Other: 51 — Corrugated sheets (roofing sheets) 15 59 — Other 7 73.14 Iron or steel wire, whether or not coated, but not insulated: 01 — Welding wire 7 02 — Wire, 6 mm and thinner 18 09 — Other 18 73.15 Alloy steel and high carbon steel in the forms mentioned in heading Nos 73.06 to 73.14: 10 — Ingots of high carbon steel 2 11 — Ingots of stainless or heat-resisting steel 2 12 — Ingots of other alloy steel 2 13 — Blooms, billets, slabs, sheet bars (including tinplate bars) and roughly forged pieces, of high carbon steel 2 14 — Blooms, billets, slabs, sheet bars (including tinplate bars) and roughly forged pieces, of stainless or heat-resisting steel 2 15 — Blooms, billets, slabs, sheet bars (including tinplate bars) and roughly forged pieces, of other alloy steel 2 20 — C