REGULATION (EEC) No 2842/72 OF THE COUNCIL

of 19 December 1972

concluding an Agreement between the European Economic Community and the Republic of Iceland and adopting provisions for its implementation

THE COUNCIL OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Economic Community, and in particular Article 113 thereof,

Having regard to the proposal from the Commission,

Whereas the Agreement between the European Economic Community and the Republic of Iceland signed in Brussels on 22 July 1972 should be concluded and the Declarations annexed to the Final Act, likewise signed in Brussels on 22 July 1972, should be adopted;

Whereas, since the Agreement establishes a Joint Committee, representatives of the Community on this Committee should be appointed;

HAS ADOPTED THIS REGULATION:

Article 1

The Agreement between the European Economic Community and the Republic of Iceland, the Annexes and Protocols thereto, and the Declarations annexed to the Final Act are hereby concluded, adopted and confirmed on behalf of the Community.

The texts of the Agreement and of the Final Act are annexed to this Regulation.

Article 2

Pursuant to Article 37 of the Agreement, the President of the Council of the European Communities shall give notification that the procedures necessary for the entry into force of the Agreement have been completed on the part of the Community.

Article 3

Within the Joint Committee provided in Article 30 of the Agreement, the Community shall be represented by the Commission, assisted by the representatives of the Member States.

Article 4

This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Communities.

This Regulation is binding in its entirety and directly applicable in all Member States.

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 Protocol No 1 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’ drawn up and adopted within the Conference between the European Communities and the Kingdom of Denmark, Ireland, the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland, as regards the specific duties or the specific part of the mixed duties in the Irish Customs Tariff, this Article and Protocol No 1 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, Norway 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, Norway 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’ drawn up and adopted within the Conference between the European Communities and the Kingdom of Denmark, Ireland, the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland.

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.

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.

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.

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.

Article 28

1. In the event of a Contracting Party subjecting imports of products liable to give rise to the difficulties referred to in Articles 25 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 (d) 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, the following 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 thirty 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 26, consultation in the Joint Committee shall take place before the Contracting Party concerned takes the appropriate measures.

(d) Where exceptional circumstances requiring immediate action make prior examination impossible, the Contracting Party concerned may, in the situations specified in Articles 25, 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.

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, Icelandic, Italian and Norwegian 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.

Udfærdiget 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. Utferdiget i Brussel, tjueandre juli nitten hundre og syttito. Gjört í Bruxelles, tuttugasta og annan dag júlímánaðar nítjánhundruð sjötíu og tvö. På Rådet for De europæiske Fællesskabers vegne 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 For Rådet for De Europeiske Fellesskap 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)

ANNEX II Customs duties of a fiscal nature drawn up on 1 April 1972 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 1 000 kg 1 Ikr 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 25.05.00 Natural sands of all kinds, whether or not coloured, other than metal-bearing sands falling within heading No 26.01 15 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 25.09.00 Earth colours, whether or not calcined or mixed together; natural micaceous iron oxides 20 25.10 Natural calcium phosphates, natural aluminium calcium phosphates, apatite and phosphatic chalk: 09 Other 20 25.11.00 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide 20 25.12 Infusorial earths, siliceous fossil meals and similar 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 25.13.00 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated 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 25.16.00 Granite, porphyry, basalt, sandstone and other monumental and building stone, including such stone not further worked than roughly split, roughly squared or squared by sawing 20 25.17.00 Pebbles and crushed or broken stone (whether or not heat-treated), gravel, macadam and tarred macadam, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast; flint and shingle, whether or not heat-treated; granules and chippings (whether or not heat-treated) and powder of stones falling within heading No 25.15 or 25.16 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), whether or not calcined, other than magnesium oxide 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: 01 Gypsum, unworked, whether or not ground 10 09 Other 20 25.21 Limestone flux and calacareous stone, commonly used for the manufacture of lime or cement: 09 Other 20 25.22.00 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide 20 25.24.00 Asbestos 20 25.25.00 Meerschaum (whether or not in polished pieces) and amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks, or similar forms, not worked after moulding; jet 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 25.29.00 Natural arsenic sulphides 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 per cent of H3 BO3 calculated on the dry weight 20 25.31.00 Felspar, leucite, nepheline and nepheline syenite; fluorspar 20 25.32.00 Strontianite (whether or not calcined), other than strontium oxide; mineral substances not elsewhere specified or included; broken pottery 20 26.01 Metallic ores and concentrates and roasted iron pyrites: 81 Iron ore and concentrates (except roasted iron pyrites) 10 82 Roasted iron pyrites 10 83 Copper ore and concentrates 10 84 Nickel ore and concentrates 10 85 Bauxite and concentrates 10 86 Lead ore and concentrates 10 87 Zinc ore and concentrates 10 88 Tin ore and concentrates 10 89 Manganese ore and concentrates 10 91 Chromium ore and concentrates 10 92 Tungsten ore and concentrates 10 93 Ores and concentrates of titanium, vanadium, molybdenum, tantalum and zirconium 10 94 Base metal ores and concentrates (other than those falling within No 26.01.81 to 26.01.93 and No 26.01.96) 10 95 Ores and concentrates of silver, platinum and other metals of the platinum group 10 96 Ores and concentrates of uranium and thorium 10 91 Gold ore 10 26.02.00 Slag, dross, scalings and similar waste from the manufacture of iron or steel 10 26.03.00 Ash and residues (other than from the manufacture of iron or steel), containing metals or metallic compounds 10 26.04.00 Other slag and ash, including kelp 10 27.01 Coal; briquettes, ovoids and similar solid fuels manufactured from coal: 10 Coal 1 000 kg 2 Ikr 20 Coal briquettes and other solid fuels manufactured from coal 1 000 kg 2 Ikr 27.02.00 Lignite, whether or not agglomerated 1 000 kg 2 Ikr 27.03.00 Peat (including peat litter), whether or not agglomerated 1 000 kg 2 Ikr 27.04.00 Coke and semi-coke of coal, of lignite or of peat 1 000 kg 2 Ikr 27.05.00 Retort carbon 1 000 kg 2 Ikr 27.06 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: 01 Net tar and the like for the manufacture of nets, subject to compliance with definition and decision of the Ministry of Finance 2 09 Other 20 27.07.00 Oils and other products of the distillation of high temperature coal tar; other oils and products as defined in Note 2 to this Chapter 15 27.08 Pitch and pitch coke, obtained from coal tar or from other mineral tars: 10 Pitch 20 20 Pitch coke 20 27.09.00 Petroleum oils and oils obtained from bituminous minerals, crude 100 kg 35 au. 27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing not less than 70 per cent by weight of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations: 10 Partly refined petroleum, including topped crudes 100 kg 35 au. Motor spirit: 21 Aircraft motor spirit 15 29 Other motor spirit 50 27.10 Kerosene (including jet fuel) and white spirit: 31 Kerosene refined as fuel for lamps 15 32 Jet fuel 15 33 White spirit 15 39 Other 15 40 Distillate fuels 100 kg 35 au. 50 Residual fuel oils 100 kg 35 au. 60 Lubricating oils and greases 2 Other: 71 Impregnating materials for fishing gear 2 72 Rust-preventing materials and rust oil 20 79 Other 10 27.11 Petroleum gases and other gaseous hydrocarbons: 01 Gases for use as fuel, and for lamps 2 09 Other 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 Other 18 28.02.00 Sulphur, sublimed or precipitated; colloidal sulphur 18 28.03.00 Carbon, including carbon black, anthracene black, acetylene black and lamp black 18 28.04 Hydrogen, rare gases and other non-metals: 20 Nitrogen 18 30 Hydrogen and rare gases 7 40 Other 18 28.05 Alkali, alkaline-earth and rare earth metals; yttrium and scandium; mercury: 10 Mercury 18 20 Other 18 28.06.00 Hydrochloric acid and chlorosulphonic acid 18 28.07.00 Sulphur dioxide 18 28.08.00 Sulphuric acid; oleum 10 28.09.00 Nitric acid; sulphonitric acids 18 28.10.00 Phosphorus pentoxide and phosphoric acids (meta-, ortho- and pyro-) 18 28.11.00 Arsenic trioxide, arsenic pentoxide and acids of arsenic 18 28.12.00 Boric oxide and boric acid 18 28.13 Other inorganic acids and oxygen compounds of non-metals (excluding water): 01 Carbon dioxide 18 09 Other 18 28.14.00 Halides, oxyhalides and other halogen compounds of non-metals 18 23.15.00 Sulphides of non-metals; phosphorus trisulphide 18 23.16.00 Ammonia, anhydrous or in aqueous solution 18 23.17 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium: 10 Sodium hydroxide (caustic soda) 10 Other: 21 Potassium hydroxide 10 29 Peroxides of sodium or potassium 18 28.18.00 Oxides, hydroxides and peroxides, of strontium, barium or magnesium 18 28.19.00 Zinc oxide and zinc peroxide 18 28.20 Aluminium oxide and hydroxide, artificial corundum: 10 Aluminium oxide and hydroxide 18 20 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 18 28.25.00 Titanium oxides 15 28.26.00 Tin oxides (stannous oxide and stannic oxide) 18 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 and oxychlorides: 01 Calcium chloride 10 09 Other 14 28.31.00 Chlorites and hypochlorites 18 28.32.00 Chlorates and perchlorates 18 28.33.00 Bromides, oxybromides, bromates and perbromates, and hypobromites 18 28.34.00 Iodides, oxyiodides, iodates and periodates 18 28.35.00 Sulphides; polysulphides 18 28.36.00 Dithionites, including those stabilised with organic substances; sulphoxylates 18 28.37.00 Sulphites and thiosulphates 18 28.38.00 Sulphates (including alums) and persulphates 18 28.39 Nitrites and nitrates: 01 Sodium nitrate 10 09 Other 18 28.40.00 Phosphites, hypophosphites and phosphates 18 28.41.00 Arsenites and arsenates 18 28.42 Carbonates and percarbonates; commercial ammonium carbonate containing ammonium carbamate: 10 Sodium carbonate neutral 10 20 Other 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 28.53.00 Liquid air (whether or not rare gases have been removed); compressed air 18 28.54.00 Hydrogen peroxide (including solid hydrogen peroxide) 18 28.55.00 Phosphides 18 28.56 Carbides (for example, silicon carbide, boron carbide, metallic carbides): 10 Calcium carbide 18 20 Other 18 28.57.00 Hydrides, nitrides and azides, silicides and borides 18 28.58.00 Other inorganic compounds (including distilled and conductivity water and water of similar purity); amalgams, except amalgams of precious metals 18 29.10 Hydrocarbons: 10 Styrene 18 Other: 22 Aromatic hydrocarbons, other than styrene, subject to compliance with definition and decision of the Ministry of Finance 15 29 Other 18 29.02.00 Halogenated derivatives of hydrocarbons 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 Methanol (methyl alcohol) 18 Other: 21 Ethylene glycol (anti-freeze agent) 35 29 Other 18 29.05.00 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives 18 29.06.00 Phenols and phenol-alcohols 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 29.09.00 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three or four member ring, and. their halogenated, sulphonated, nitrated or nitrosated derivatives 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: 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 29.13.00 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 18 29.14 Monoacids and their anhydrides, acid halides, acid peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives: 01 Acetic acid, its salts, esters and anhydrides 18 09 Other 18 29.15.00 Polyacids and their anhydrides, acid halides, acid peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives 18 29.16.00 Alcohol-acids, aldehyde-acids, ketone-acids, phenol-acids and other single or complex oxygen-function acids, and their anhydrides, acid halides, acid peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives 18 29.17.00 Sulphuric esters and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives 18 29.18.00 Nitrous and nitric esters, 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 29.20.00 Carbonic esters and their salts, 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 derivatives 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 Amide-function compounds 18 29.26.00 Imide-function compounds and imine-function compounds 18 29.27.00 Nitrile-function compounds 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 29.32.00 Organo-arsenic compounds 18 29.33.00 Organo-mercury compounds 18 29.34.00 Other organo-inorganic compounds 18 29.35.00 Heterocyclic compounds; nucleic acids 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 29.39.00 Hormones, natural or reproduced by synthesis, and derivatives thereof, used primarily as hormones; other steroids used primarily as hormones 18 29.40 Enzymes: 01 Rennet 10 09 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 headings Nos 29.39, 29.41 and 29.42 18 29.44.00 Antibiotics 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 30.02.00 Antisera; microbial vaccines, toxins, microbial cultures (including ferments but excluding yeasts) and similar products 15 30.03 Medicaments (including veterinary medicaments): 01 Medicated sweets 70 09 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: 02 Fertilizers in retail packings of 10 kg or less and fertilizers in tablets and similar prepared forms 40 32.04 Colouring matter of vegetable origin (including dyewood extract and other vegetable dyeing extracts, but excluding indigo) or of animal origin: 01 Catechu and the like for colouring fishing gear 2 09 Other 15 32.05.00 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 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; colouring dyes or other matter in forms or packings of a kind sold by retail: 02 Printing 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 30 33.02.00 Terpenic by-products of the deterpenation of essential oils 30 33.03.00 Concentrates of essential oils in fats, in fixed oils, or in waxes or the like, obtained by cold absorption or by maceration 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 uses 20 02 Odoriferous substances for industrial uses 20 09 Other 20 33.05.00 Aqueous distillates and aqueous solutions of essential oils, including such products suitable for medicinal uses 40 33.06 Perfumery, cosmetics and toilet preparations: 02 Face powders 100 04 Perfumes 100 05 Preparations for the care of the nails 100 06 Shaving creams 100 07 Preparations for the care of the teeth 50 08 Lipsticks 100 09 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 wax’ or as ‘dental impression compounds’, in plates, horseshoe shapes, sticks and similar forms 35 ex 35.01.00 Casein glues 30 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 and their derivatives; hide powder, whether or not chromed 25 35.05.00 Dextrins and dextrin glues; soluble or roasted starches; starch glues 25 36.01.00 Propellent powders 18 36.02.00 Prepared explosives, other than propellent powders 35 36.03.00 Mining, blasting and safety fuses 35 36.04.00 Percussion and detonating caps; igniters; detonators 35 36.06.00 Matches (excluding Bengal matches) 100 36.07.00 Ferro-cerium and other pyrophoric alloys in all forms 100 36.08.00 Other combustible preparations and products 80 37.01 Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or cloth: 01 X-ray films and plates, unexposed 30 09 Other 35 37.02 Film in rolls; sensitized, unexposed, perforated or not: 01 X-ray films 30 02 Cinematograph films 35 09 Other 35 37.03.00 Sensitized paper, paperboard and cloth, unexposed or exposed but not developed 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 37.06.00 Cinematograph film, exposed and developed, consisting only of sound track, negative or positive 35 37.07.00 Other cinematograph film, exposed and developed, whether or not incorporating sound track, negative or positive 1 kg 50 Ikr 37.08.00 Chemical products and flashlight 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 38.02.00 Animal black (for example, bone black and ivory black), including spent animal black 25 38.03.00 Activated carbon (decolorizing, depolarizing or adsorbent); activated diatomite, activated clay, activated bauxite and other activated natural mineral products 25 38.04.00 Ammoniacal gas liquors and spent oxide produced in coal gas purification 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 Resin 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: 01 Methyl-alcohol, unpurified 25 02 Acetone oil 25 09 Other 25 38.10.00 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 25 38.11 Disinfectants, insecticides, fungicides, weed-killers, anti-sprouting products, rat poisons and similar products, put up in forms or packings for sale by retail or as preparations or as articles (for example, sulphur-treated bands, wicks and candles, fly-papers): 01 Parasiticide dips, according to further definition and decision of the Ministry of Finance 20 02 Anti-sprouting products and weed-killers; plant health products 20 09 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: Chemical products and preparations, other than those of subheading 20: 11 Brake fluid and anti-freeze preparations 35 12 Mineral preparations for road-marking 20 13 Products for waterproofing concrete 35 14 Carbons for the manufacture of carbon brushes 21 15 Reagents; fusible ceramic firing testers 25 16 Catalysts for industrial manufacture 25 17 Naphthenes 25 19 Other 50 20 Refractory cements or mortars 25 39.01 Condensation, polycondensation and polyaddition products, whether or not modified or polymerised, and whether or not linear (for example, phenoplasts, aminoplasts, alkyds, polyallyl esters and other unsaturated polyesters, silicones): 01 Binding agents for the manufacture of fishing gear, subject to compliance with further definition and decision of the Ministry of Finance 2 02 Unworked solutions, powder, blocks, lumps and waste 15 03 Profile shapes, tubes and monofil 25 04 Plates obviously specially made for the manufacture of soles for shoes 15 05 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 06 Adhesive tape 25 08 Sheets, foil, plates, casings and the like, not printed, transparent or opaque, of a thickness exceeding 0·4 mm up to and including 1·0 mm 20 09 Other 30 39.02 Polymerisation and copolymerisation products (for example, polyethylene, polytetrahaloethylenes, polyisobutylene, polystyrene, polyvinyl chloride, polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl derivatives, polyacrylic and polymethacrylic derivatives, coumarone-indene resins): Solutions, emulsions, powder, blocks, lumps and waste: 77 Polyethylene 10 78 Polystyrene 21 79 Other 15 83 Profile shapes, tubes and monofil 25 84 Plates indicating that they are specially made for the manufacture of soles for shoes 15 85 Sheets, foil, plates, casings and the like, undyed (transparent), unfigured and not printed or inscribed, of a thickness of 0·4 mm or less 15 86 Tapes 25 87 Flooring and floor tiles 35 88 Plates for the manufacture of photoengravings 7 92 Corrugated plates 15 99 Other 40 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: 10 Vulcanized fibre 21 Other: 21 Binding agents for the manufacture of fishing gear, subject to compliance with further definition and decision of the Ministry of Finance 2 22 Unworked solutions, powder, blocks, lumps and waste 15 23 Profile shapes, tubes and monofil 25 24 Plates obviously specially made for the manufacture of soles for shoes 15 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 26 Adhesive tape 25 29 Other 30 39.04 Hardened proteins (for example, hardened casein and hardened gelatin): 01 Unworked solutions, powder, blocks, lumps and waste 15 02 Profile shapes, tubes and monofil 25 03 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 09 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, cyclicized rubber): 01 Unworked solutions, powder, blocks, lumps and waste 15 02 Profile shapes, tubes and monofil 25 03 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 04 Adhesive tape 25 09 Other 30 39.06 Other high polymers, artificial resins and artificial plastic materials, including alginic acid, its salts and esters; linoxyn: 01 Unworked solutions, powder, blocks, lumps and waste 15 02 Profile shapes, tubes and monofil 25 03 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 09 Other 30 39.07 Articles of materials of the kinds described in headings Nos 39.01 to 39.06: 34 Products for nursing and medical purposes 35 36 Milk churns of 10 litres or more 10 37 Fittings, and also pipe and engine gaskets and similar small parts for engines 25 38 Bolts, nuts, washers and the like 25 39 Water press-weight apparatus 35 41 Tanks, tubs and other large containers with other large vessels of over 300 litres cubic capacity 35 43 Lamps, lamp shades and illuminating apparatus 35 51 Articles specially intended for ships, according to definition and decision of the Ministry of Finance 25 52 Tools, not elsewhere specified 25 54 Sanitary articles 80 62 Prefabricated houses and constructions and parts of houses, according to definition and decision of the Ministry of Finance 40 63 Wall plates, cast in a mould 40 64 Watch glasses and watch bracelets 50 65 Glass panes 50 66 Cut artificial bait for hand-line sea fishing 4 67 Milk containers, according to definition and decision of the Ministry of Finance 20 71 Fence posts 10 72 Globes and glasses for navigational lights and buoy lights 25 73 Decorative articles 100 74 Brush bodies made of plastic material 35 75 Studs for marking street crossings 35 76 Handles for bags 30 89 Other 70 40.01 Natural rubber latex, whether or not with added synthetic rubber latex; pre-vulcanized natural rubber latex; natural rubber, balata, guttapercha and similar natural gums: 01 Latex, liquid, in powder or paste, whether or not stabilized 21 02 Plates obviously specially made for the manufacture of soles for shoes 10 09 Other 21 40.02 Synthetic rubber latex; pre-vulcanized synthetic rubber latex; synthetic rubber; factice derived from oils: 01 Synthetic latex, liquid or in powder, whether or not stabilized 21 09 Other 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 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: 01 For the manufacture of shoes, if obviously specially made for such use 7 09 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: 01 Of sponge rubber for the manufacture of shoes, if obviously specially made for such use 15 03 Floor coverings 35 04 Rods, profile shapes and strip 25 09 Other 35 40.09 Piping and tubing, of unhardened vulcanized rubber: 01 Piping and tubing for high-pressure conduits, capable of resisting a pressure of 20 kg per square metre 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 kind: 01 Rubber tyres for automobiles and motor-cycles, new 40 02 Rubber tyres of all types, used 35 09 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 X-ray apparel with lead lining 35 40.14 Other articles of unhardened vulcanized rubber: 01 Bobbins 2 03 Brush bodies 35 04 Machine packings and condensing strips 25 05 Articles for technical use, rings for preserving tins and handtools 25 06 Sliced artificial bait for handline sea fishing 4 07 Articles specially made for ships 25 03 Doors 30 09 Other 70 40.15 Hardened rubber (ebonite and vulcanite), in bulk, plates, sheets, strip, rods, profile shapes or tubes; scrap, waste and powder, of hardened rubber: 01 For the manufacture of shoes, if obviously specially made for such use 15 09 Other 25 40.16 Articles of hardened rubber (ebonite and vulcanite): 01 Sanitary and hygienic articles 35 09 Other 70 41.01 Raw hides and skins (fresh, salted, dried, pickled or limed), whether or not split, including sheepskins in the wool: Bovine and equine hides, other than calf skins: 11 Bovine hides for use in the manufacture of fishing nets, unworked but salted and/or treated with copper sulphate 4 19 Other 14 20 Calf skins 14 30 Goat and kid-skins 14 40 Sheep and lamb-skins in the wool 14 50 Sheep and lamb-skins without the wool 14 60 Other 14 41.02 Bovine cattle leather (including buffalo leather) and equine leather, except leather falling within heading No 41.06, 41.07 or 41.08: Other: 21 For soles and insoles, if obviously intended for such use 10 29 Other 14 41.03.00 Sheep and lamb-skin leather, except leather falling within heading No 41.06, 41.07 or 41.08 14 41.04.00 Goat and kid-skin leather, except leather falling within heading No 41.06, 41.07 or 41.08 14 41.05 Other kinds of leather, except leather falling within heading No 41.06, 41.07 or 41.08: 01 Pigskin leather 14 09 Leather, not elsewhere specified (including fish-skin leather) 14 41.06.00 Chamois-dressed leather 14 41.07.00 Parchment-dressed leather 14 41.08.00 Patent leather and imitation patent leather; metallized leather 14 41.09.00 Parings and other waste, of leather or of composition or parchment-dressed leather, not suitable for the manufacture of articles of leather; leather dust, powder and flour 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 bracelets 50 04 X-ray gloves 35 05 Welders' gloves, protective aprons and sleeves, of leather 7 42.05 Other articles of leather or of composition leather: 01 Leather borders for the manufacture of shoes, if such special use is indicated 10 02 Handles for bags 30 03 Articles for medical treatment 35 09 Other 65 42.06.00 Articles made from gut (other than silkworm gut), from gold-beater's skin; from bladders or from tendons 65 43.04 Artificial fur and articles made thereof; 01 Artificial fur 30 44.01.00 Fuel wood, in logs, in billets, in twigs or in faggots; 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 40 Pit-props 25 Other: 51 Scaffolding poles and posts for fish-drying purposes subject to compliance with definition and decision of the Ministry of Finance 2 52 Fencing posts 10 53 Telegraph and electric line poles 25 59 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, pitchpine or douglas fir, 3" X 5" or other 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 44.06.00 Wood paving blocks 25 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; pulpwood in chips or particles; wood shavings of a kind suitable for use in the manufacture of vinegar or for the clarification of liquids: 09 Other 25 44.10.00 Wooden sticks, roughly trimmed but not turned, bent nor otherwise worked, suitable for the manufacture of walking-sticks, whips, golf club shafts, umbrella handles, tool handles or the like 25 44.11.00 Drawn wood; match splints; wooden pegs or pins for footwear 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, 3" X 5" or over 15 19 Other 25 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 44.15.00 Plywood, blockboard, laminboard, battenboard and similar laminated wood products (including veneered panels and sheets); inlaid wood and wood marquetry 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 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 sheest, blocks or the like: 01 Veneer sheets of a thickness exceeding 15 mm 20 09 Other 30 44.22 Casks, barrels, vats, tubs, buckets and other coopers' products and parts thereof, of wood, other than staves falling within heading No 44.08: 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 Shoemakers' 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 Joiners' benches 7 92 Handles for cupboards and doors 30 93 Wooden pins 35 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 agglomerated with or without a binding substance) and articles of agglomerated cork: 01 Cork articles for shoe manufacture, subject to compliance with further definition and decision of the Ministry of Finance 21 02 Insulating cork 25 03 Machine packings, tubes and the like, of cork 25 04 Cork parquet 50 05 Cork for bottle caps 35 09 Other 60 46.01.00 Plaits and similar products of plaiting materials, for all uses, whether or not assembled into strips 25 46.02 Plaiting materials bound together in parallel strands or woven, in sheet form, including matting, mats and screens; straw envelopes for bottles: 01 Mats for packing purposes, subject to compliance with further definition and decision of the Ministry of Finance 20 03 Shades 90 09 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 46.01 or 46.02; articles of loofah: 02 Straps for handbags made from 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 Pulp other than wood pulp 14 30 Chemical wood pulp, dissolving grades 14 40 Soda wood pulp and sulphate wood pulp, unbleached 14 50 Soda wood pulp and sulphate wood pulp, bleached (other than dissolving grades) 14 60 Sulphite wood pulp, unbleached 14 70 Sulphite wood pulp, bleached (other than dissolving grades) 14 80 Semi-chemical wood pulp 14 47.02.00 Waste paper and paperboard; scrap articles of paper or of paperboard, fit only for use in paper-making 14 48.01 Paper and paperboard (including cellulose wadding), machine-made, in rolls or sheets: 40 Cigarette paper 70 Other: 53 Wall and floor paperboard 21 48.05.00 Paper and paperboard, corrugated (with or without flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets 20 48.06.00 Paper and paperboard, ruled, lined or squared, but not otherwise printed, in rolls or sheets 7 48.07 Paper and paperboard, impregnated, coated, surface-coloured, surface-decorated or printed (not being merely ruled, lined or squared and not constituting printed matter within Chapter 49), in rolls or sheets: 10 Printing and writing paper 7 Other: 85 Adhesive paper 7 86 Wallpaper 35 87 Insulating board 30 92 Paper board for printing blocks 7 93 Materials for engine gaskets 25 94 Corrugated roofing felt 15 99 Other 20 48.08.00 Filter blocks, slabs and plates, of paper pulp 25 48.09 Building board of wood pulp or of vegetable fibre, whether or not bonded with natural or artificial resins or with similar binders: 01 Building board of a thickness exceeding 15 mm 20 09 Other 30 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 Letter paper in boxes, wallets and the like 50 09 Other 35 48.15 Other paper and paperboard, cut to size or shape: 01 Adhesive tape 4 02 Rolls for calculating machines, telegraphs and the like 35 03 Writing paper, stencil paper and drawing paper, unprinted 7 05 Filtering sheets, cut to shape 25 05 Cylinders (containers made from paper) 25 09 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: 01 Machine packings and similar articles for machines, also dress patterns 25 02 Cards for statistical machines, cards for graphic meters and sheets and rolls for self-recording apparatus 15 04 Serviettes, towels, tablecloths, trays and the like 70 05 Paper for echo sounders 4 09 Other 70 50.01.00 Silkworm 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 54.05 Woven fabrics of flax or of ramie: 01 Canvas and tarpaulin cloth 15 55.03 Cotton waste (including pulled or garnetted rags), not carded or combed: 01 Cotton waste (wipings) 25 55.06 Cotton yarn, put up for retail sale: 01 Thread 15 09 Other 15 55.09 Other woven fabrics of cotton: Unbleached, not mercerized: 11 Canvas and tarpaulin, weighing over 500 grammes per square metre 15 12 Canvas and tarpaulin, weighing from 300 up to 500 grammes per square metre 20 Other: 21 Canvas and tarpaulin, weighing over 500 grammes per square metre 15 22 Canvas and tarpaulin, weighing from 300 up to 500 grammes per square metre 20 56.07 Woven fabrics of man-made fibres (discontinuous or waste): of synthetic fibres: 11 Canvas and tarpaulin cloth 15 of regenerated fibres: 21 Canvas and tarpaulin cloth 15 57.04 Other vegetable textile fibres, raw or processed but not spun; waste of such fibres (including pulled or garnetted rags or ropes): Other: 21 Furniture stuffing in sheets 25 57.07 Yarn of other vegetable textile fibres; 02 Net yarn, subject to compliance with further definition and decision of the Ministry of Finance 2 57.08.00 Paper yarn 5 57.09 Woven fabrics of true hemp: 01 Wrapping fabrics 2 02 Canvas and tarpaulin cloth 15 03 Woven fabrics, in one colour and plain, entirely of hemp or hemp mixed with other natural vegetable textile fibre 20 09 Other 20 57.10 Woven fabrics of jute or of other textile bast fibres of heading No 57.03: 01 Wrapping fabrics 2 02 Canvas and tarpaulin cloth 15 03 Woven fabrics, in one colour and plain, entirely of jute or jute mixed with other natural vegetable textile fibres 20 09 Other 20 57.11.00 Woven fabrics of other vegetable textile fibres 20 57.12.00 Woven fabrics of paper yarn 20 59.01 Wadding and articles of wadding; textile flock and dust and mill neps: 09 Other 25 59.02 Felt and articles of felt, whether or not impregnated or coated: 01 Felt 25 04 Roofing-felt 35 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, subject to compliance with further definition and decision of the Ministry of Finance 15 59.08 Textile fabrics impregnated, coated, covered or laminated with preparations of cellulose derivatives or of other artificial plastic materials: 01 Tarpaulin cloth 15 02 Bookbinding cloth, subject to compliance with further definition and decision of the Ministry of Finance 15 03 Insulating and wrapping adhesive tape 25 59.09 Textile fabrics coated or impregnated with oil or preparations with a basis of drying oil: 01 Tarpaulin cloth 15 02 Insulating 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 Tarpaulin cloth 15 02 All-overs 35 03 Articles obviously specially made for the manufacture of shoes 25 04 Insulating tape 25 09 Other 20 59.12 Textile fabrics otherwise impregnated or coated; painted canvas being theatrical scenery, studio backcloths or the like: 01 Tarpaulin cloth 15 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 Textile hosepiping and similar tubing, with or without lining, armour or accessories of other materials: 01 Fire hoses 30 09 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 60.05 Outer garments and other articles, knitted or crocheted, not elastic nor rubberized: 01 Meat bags 2 62.03 Sacks and bags, of a kind used for the packing of goods: 01 Meat bags of textile materials 2 02 Sacks and bags of jute 2 09 Other 2 62.04 Tarpaulins, sails, awnings, sunblinds, tents and camping goods: 01 Tarpaulins and sails 35 62.05 Other made-up textile articles (including dress patterns): 01 Shoe-laces 30 03 Safety belts 20 04 Bracelets 50 05 Window pane sealing material 35 06 Wallboarding 40 07 Tanks of a volume of over 300 litres 35 08 Woven tubes for packaging 35 63.01.00 Clothing, clothing accessories, travelling rugs and blankets, household linen and furnishing articles (other than articles falling within heading No 58.01, 58.02 or 58.03), of textile materials, footwear and headgear of any material, showing signs of appreciable wear and imported in bulk or in bales, sacks or similar bulk packings 40 63.02.00 Used or new scrap twine, cordage, rope and cables and worn-out articles of twine, cordage, rope or cables 35 64.01 Footwear with outer soles and uppers of rubber or artificial plastic material: 01 Sea boots with a low heel (not intended for use over other shoes), subject to compliance with further definition and decision of the Ministry of Finance 25 09 Other 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 65.03.00 Felt hats and other felt headgear, being headgear made from the felt hoods and plateaux falling within heading No 65.01, whether or not lined or trimmed 65 65.04.03 Hats and other headgear, plaited or made from plaited or other strips of any material, whether or not lined or trimmed 65 65.05.00 Hats and other headgear (including hair-nets), knitted or crocheted, or made up from lace, felt or other textile fabric in the piece (but not from strips), whether or not lined or trimmed 65 65.06 Other headgear, whether or not lined or trimmed: 01 Protection 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 or other animal hair prepared for use in making wigs and the like 70 67.04.00 Wigs, false beards, hair pads, curls, switches and the like, of human or animal hair or of textiles; other articles of human hair (including hair-nets) 100 67.05.00 Fans and hand screens, non-mechanical, of any material; frames and handles therefor and parts of such frames and handles, of any material 100 68.03.00 Worked slate and articles of slate, including articles of agglomerated slate 35 68.04.00 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 68.05.00 Hand polishing stones, whetstones, oilstones, hones and the like, of natural stone, 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 68.08.00 Articles of asphalt or of similar material (for example, of petroleum bitumen or coal-tar pitch) 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, subject to compliance with further definition and decision of the Ministry of Finance 35 09 Other 80 68.11 Articles of cement (including slag cement), of concrete or of artificial stone (including granulated marble agglomerated with cement), reinforced or not: 01 For buildings, subject to compliance with further definition and decision of the Ministry of Finance 35 09 Other 80 68.12 Articles of asbestos-cement, of cellulose fibre-cement or the like: 01 For buildings, subject to compliance with further definition and decision of the Ministry of Finance 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, or of mixtures: with a basis of asbestos and the like 25 09 Other 25 68.14.00 Friction material (segments, 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 Flowerpots 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 earths (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 69.13 Statuettes and other ornaments, and articles of personal adornment; articles of furniture: 09 Other 100 69.14.00 Other articles 70 70.01.00 Waste glass (cullet); glass in the mass (excluding optical glass) 18 70.02.00 Glass of the variety known as ‘enamel’ glass, in the mass, rods and tubes 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 70.08.00 Safety glass consisting of toughened or laminated glass, shaped or not 50 70.10 01 Carboys, bottles, jars, pots, tubular containers and similar containers of glass, of a kind commonly used for the conveyance or packing of goods; stoppers and other closures, of glass: 01 Milk bottles 14 70.17.00 Laboratory, hygienic and pharmaceutical glassware, whether or not graduated or calibrated; glass ampoules 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 small wares, 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 (ballotini) 100 70.20 Glass fibre (including wool), yarns, fabrics, and articles made therefrom: 10 Yarns 20 20 Fabrics 30 30 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 Industrial diamonds 20 20 Diamonds other than industrial diamonds 20 30 Other 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 71.05.00 Silver, including silver gilt and platinum-plated silver, unwrought or semi-manufactured 20 71.06.00 Rolled silver, unworked or semi-manufactured 20 71.07 Gold, including platinum-plated gold, unwrought or semi-manufactured: 10 Gold bullion 20 20 Other 20 71.08.00 Rolled gold on base metal or silver, unworked or semi-manufactured 20 71.09.00 Platinum and other metals of the platinum group, unwrought or 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 silver or of platinum or of other metals of the platinum group 20 20 Of gold 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, subject to compliance with further definition and decision of the Ministry of Finance 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 Pig iron, cast iron and spiegeleisen, in pigs, blocks, lumps and similar forms: 10 Spiegeleisen 2 20 Other 2 73.02 Ferro-alloys: 10 Ferro-manganese 2 20 Other 2 73.03.00 Waste and scrap metal of iron or steel (ECSC) 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 2 20 Sponge iron or steel 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 (ECSC) 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 used in the manufacture of nails, subject to compliance with further definition and decision of the Ministry of Finance 7 12 Reinforcing rods less than 13 centimetres in diameter 35 13 Extruded wire, 6 mm or less in thickness 25 19 Other 2 21 Reinforcing iron for concrete 35 23 Hollow mining drill steel 25 29 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 Angles, shapes and sections 80 mm or more; sheet piling 2 20 Other 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 Sheets and plates more than 4·74 mm in thickness, other than tinned or corrugated plates and sheets 2 20 Sheets and plates 3—4·74 mm in thickness, other than tinned or corrugated plates and sheets 2 30 Sheets and plates less than 3 mm in thickness, not plated, coated or clad 2 40 Tinned plates and sheets 0 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 09 Other 18 73.15 Alloy steel and high-carbon steel in the forms mentioned in headings Nos 73.06 to 73.14: 61 Ingots of high-carbon steel 2 62 Ingots of alloy steel 2 63 Blooms, billets, slabs, sheet bars and roughly forged pieces, of high-carbon steel 2 64 Blooms, billets, slabs, sheet bars and roughly forged pieces, of alloy steel 2 65 Coils for re-rolling, of high-carbon steel 2 66 Coils for re-rolling, of alloy steel 2 67 Wire rod of high-carbon steel 2 68 Wire rod of alloy steel 2 69 Bars and rods (excluding wire rod) and hollow mining drill steel, of high-carbon steel 2 71 Bars and rods (excluding wire rod) and hollow mining drill steel, of alloy steel 2 72 Angles, shapes and sections, 80 mm or more, and sheet piling, of high-carbon steel 2 73 Angles, shapes and sections, 80 mm or more, and sheet piling, of alloy steel 2 74 Angles, shapes and sections, less than 80 mm, of high-carbon steel 2 75 Angles, shapes and sections, less than 80 mm, of alloy steel 2 76 Sheets and plates, more than 4·75 mm in thickness, and universal plates, of high-carbon steel 2 77 Sheets and plates, more than 4·75 mm in thickness, and universal plates, of alloy steel 2 78 Sheets and plates, 3 mm or more but more than 4·75 mm in thickness, of high-carbon steel 2 79 Sheets and plates, 3 mm or more but not more than 7·45 mm in thickness, of alloy steel 2 81 Sheets and plates, less than 3 mm in thickness, not plated, coated or clad, of high-carbon steel 2 82 Sheets and plates, less than 3 mm in thickness, not plated, coated or clad, of alloy steel 2 83 Sheets and plates, less than 3 mm in thickness, plated, coated or clad, of high-carbon steel 2 84 Sheets and plates, less than 3 mm in thickness, plated, coated or clad, of alloy steel 2 85 Hoop and strip, of high-carbon steel 2 86 Hoop and strip, of alloy steel 2 87 Wire of high-carbon steel 2 88 Wire of alloy steel 2 73.16 Railway and tramway track construction material of iron or steel, the following: rails, check-rails, switch blades, crossings (or frogs), crossing pieces, point rods, rack rails, sleepers, fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for joining or fixing rails: 10 Rails 10 20 Other 10 73.17.00 Tubes and pipes, of cast iron 35 73.18 Tubes and pipes and blanks therefor, of iron (other than of cast iron) or steel, excluding high-pressure hydro-electric conduits: 10 Blanks for tubes and pipes 25 ‘Seamless’ tubes and pipes: 21 Hollow steel axles for manufacturing, according to further definition and decision of the Ministry of Finance 2 29 Other 35 Other: 31 Profile pipes for manufacturing, according to further definition and decision of the Ministry of Finance 2 32 Conduits for electric wiring 25 39 Other 35 73.19.00 High-pressure hydro-electric conduits of steel, whether or not reinforced 35 73.20.00 Tube and pipe fittings (for example, joints, elbows, unions and flanges), of iron of steel 25 73.21 Structures and parts of structures (for example, hangars and other buildings, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, door and window frames, shutters, balustrades, pillars and columns), of iron or steel; plates, strip, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel: 01 Quays and bridges, incomplete or complete, assembled; plates, strips, rods, angles, profiles, tubes and the like, prepared for use in quays and bridges 35 73.23 Casks, drums, cans, boxes and similar containers, of sheet or plate iron or steel, of a description commonly used for the conveyance or packing of goods: 02 Milk churns of 10 litres or more 10 73.24.00 Containers, of iron or steel, for compressed or liquefied gas 25 73.25 Stranded wire, cables, cordage, ropes, plaited bonds, slings and the like, of iron or steel wire, but excluding insulated electric cables: 01 Wire ropes of 0·5 cm in diameter or less 20 02 Wire ropes of more than 0·5 cm in diameter 2 09 Other 35 73.26.00 Barbed iron or steel wire; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of kinds used for fencing, of iron or steel 15 73.27 Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials, of iron or steel wire: 01 Reinforcing fabric for concrete 35 02 Fencing (whether or not coated with plastic materials) of wire of 2 mm in thickness or more 10 09 Other 20 73.28.00 Expanded metal, of iron or steel 14 73.29 Chain and parts thereof, of iron or steel: 01 Chain of which the cross-sectional dimension of the links is 10 mm or more 4 02 Skid chains or parts thereof, for motor vehicles and other vehicles, of which the cross-sectional dimension of the links is 4—10 mm 35 03 Transmission chains 25 09 Other 25 73.30.00 Anchors and grapnels and parts thereof, of iron or steel 4 73.32.00 Bolts and nuts (including bolt ends and screw studs), whether or not threaded or tapped, and screws (including screw hooks and screw rings), of iron or steel; rivets, cotters, cotter-pins, washers and spring washers, of iron or steel 25 73.33.00 Needles for hand sewing (including embroidery), hand carpet needles and hand knitting needles, bodkins, crochet hooks, and the like, and embroidery stilettos, of iron or steel 50 73.34.00 Pins (excluding hatpins and other ornamental pins and drawing pins), hairpins and curling grips, of iron or steel 50 73.35.00 Springs and leaves for springs, of iron or steel 35 73.36 Stoves (including stoves with subsidiary boilers for central heating), ranges, cookers, grates, fires and other space heaters, gas-rings, plate warmers with burners, wash boilers with grates or other heating elements, and similar equipment, of a kind used for domestic purposes, not electrically operated, and parts thereof, of iron or steel: 01 Ranges and stoves, burning coal and other solid fuel, and parts thereof 35 02 Ranges and stoves, burning liquid fuel and parts thereof 35 03 Gas stoves, gas ranges, and parts thereof 35 09 Other 35 73.38 Articles of a kind commonly used for domestic purposes, sanitary ware for indoor use, and parts of such articles and ware, of iron or steel: Domestic articles and parts thereof: 11 Of stainless steel 100 19 Other 100 Sanitary ware for indoor use and parts thereof: 21 Basins of stainless steel, stamped for the manufacture of sinks, but not manufactured 50 23 Articles for nursing and medical purposes 35 29 Other 80 73.39 Iron or steel wool; pot scourers and scouring and polishing pads, gloves and the like, of iron or steel: 01 Iron and steel wool 25 09 Other 100 73.40 Other articles of iron or steel: 10 Iron castings in the rough state 7 20 Steel castings in the rough state 7 30 Steel and iron forgings (including drop forgings) in the rough state 7 Other: 43 Fence posts 10 45 Watch bracelets 50 46 Articles specially for ships, subject to compliance with further definition and decision of the Ministry of Finance 25 48 Ground cable junction boxes and electric-wire junction boxes 25 51 Boiler fire tubes, dished endplates for boilers and other pressure vessels 7 59 Other 70 74.01 Copper matte; unwrought copper (refined or not); copper waste and scrap: 10 Copper matte 4 20 Copper waste and scrap 4 30 Unrefined copper 4 40 Refined copper 4 74.02.00 Master alloys 4 74.03 Wrought bars, rods, angles, shapes and sections, of copper; copper wire: 01 Bars, rods, angles, shapes and sections 4 02 Wire 15 03 Welding wire 7 74.04.00 Wrought plates, sheets and strip, of copper 4 74.05