Icelandic Customs Tariff heading No Description Rate of duty %

25.01 Common salt (including rock salt, sea salt and table salt); pure sodium chloride; salt liquors; sea water:

01 — Common salt (rock salt, sea salt and table salt) in retail packings of 5 kg or less 5

09 — Other 11kr/1 000 kg

25.02.00 Unroasted iron pyrites 10

25.03.00 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur 10

25.04.00 Natural graphite 20

25.06.00 Quartz (other than natural sands); quartzite, including quartzite not further worked than roughly split, roughly squared or squared by sawing 20

25.07.00 Clay (for example, kaolin and bentonite), andalusite, kyanite and sillimanite, whether or not calcined, but not including expanded clays falling within heading No 68.07; mullite; chamotte and dinas earths 15

25.08.00 Chalk 20

25.10 Natural calcium phosphates, natural aluminium calcium phosphates, apatite and phosphatic chalk:

10 — Unground:

— Other 20

20 — Ground:

— Other 20

25.11.00 Natural barium sulphate (barytes); natural barium carbonate (wither-ite), whether or not calcined, other than barium oxide 20

25.12 Siliceous fossil meals and similar siliceous earths (for example, kieselguhr, tripolite or diatomite), whether or not calcined, of an apparent specific gravity of 1 or less:

09 — Other 20

25.13 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated:

09 — Other 20

25.14.00 Slate, including slate not further worked than roughly split, roughly squared or squared by sawing 20

25.15.00 Marble, travertine, ecaussine and other calcareous monumental and building stone of an apparent specific gravity of 2 . 5 or more and alabaster, including such stone not further worked than roughly split, roughly squared or squared by sawing 20

25.18.00 Dolomite, whether or not calcined, including dolomite not further worked than roughly split, roughly squared or squared by sawing; agglomerated dolomite (including tarred dolomite) 20

25.19.00 Natural magnesium carbonate (magnesite), fused magnesia, dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not chemically pure 20

25.20 Gypsum; anhydrite; calcined gypsum, and plasters with a basis of calcium sulphate, whether or not coloured, but not including plasters specially prepared for use in dentistry:

— Gypsum and anhydrite:

11 — Gypsum, unworked, whether or not ground 10

19 — Other 20

20 — Other 20

25.21 Limestone flux and calcareous stone, commonly used for the manufacture of lime or cement:

09 — Other 20

25.22 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide:

09 — Other 20

25.24.00 Asbestos 20

25.26.00 Mica, including splittings; mica waste 20

25.27.00 Natural steatite, including natural steatite not further worked than roughly split, roughly squared or squared by sawing; talc 20

25.28.00 Natural cryolite and natural chiolite 20

25.30.00 Crude natural borates and concentrates thereof (calcined or not), but not including borates separated from natural brine; crude natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight 20

25.31.00 Felspar, leucite, nepheline and nepheline syenite; fluorspar 20

25.32.00 Mineral substances n.e.s. 20

26.01 Metallic ores and concentrates and roasted iron pyrites:

10 — Roasted iron pyrites (pyrites cinders), whether or not agglomerated 10

20 — Iron ores and concentrates, non-agglomerated 10

25 — Iron ore agglomerates (sinters, pellets, briquettes, etc.) 10

30 — Copper ores and concentrates 10

35 — Nickel ores and concentrates 10

40 — Aluminium ores and concentrates 10

45 — Lead ores and concentrates 10

50 — Zinc ores and concentrates 10

55 — Tin ores and concentrates 10

60 — Manganese ores and concentrates, including manganiferous iron ores and concentrates with a manganese content of 20 % or more by weight 10

65 — Chromium ores and concentrates 10

70 — Tungsten ores and concentrates 10

75 — Ores and concentrates of molybdenum, niobium, tantalum, titanium, vanadium or zirconium 10

80 — Ores and concentrates of uranium or thorium 10

85 — Other base metal ores and concentrates 10

90 — Ores and concentrates of precious metals 10

26.02.00 Slag, dross, scalings and similar waste from the manufacture of iron or steel 10

26.04.00 Other slag and ash, including kelp 10

27.01 Coal; briquettes, ovoids and similar solid fuels manufactured from coal:

10 — Anthracite, whether or not pulverized, but not agglomerated 2Ikr/1 000 kg

20 — Other coal, whether or not pulverized, but not agglomerated 2Ikr/1 000 kg

30 — Briquettes, ovoids and similar solid fuels manufactured from coal 2Ikr/1 000 kg

27.02 Lignite, whether or not agglomerated:

10 — Lignite, whether or not pulverized, but not agglomerated 2Ikr/1 000 kg

20 — Agglomerated lignite 2Ikr/1 000 kg

27.03 Peat (including peat litter), whether or not agglomerated:

10 — Peat, whether or not compressed into bales, but not agglomerated 2Ikr/1 000 kg

20 — Agglomerated peat 2Ikr/1 000 kg

27.04 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon:

10 — Coke and semi-coke of coal: retort carbon 2Ikr/1 000 kg

20 — Coke and semi-coke of lignite or peat 2Ikr/1 000 kg

27.06.00 Tar distilled from coal, from lignite or from peat, and other mineral tars, including partially distilled tars and blends of pitch with creosote oils or with other coal tar distillation products:

— Net tar and the like for the manufacture of nets, subject to compliance with definition and decision of the Ministry of Finance 2

— Other 20

27.07 Oils and other products of the distillation of high temperature coal tar; similar products as defined in Note 2 to this Chapter:

10 — Benzole 15

20 — Toluole 15

30 — Xylole 15

40 — Other 15

27.08 Pitch and pitch coke, obtained from coal tar or from other mineral tars:

10 — Pitch, obtained from coal tar or from other mineral tars 20

20 — Pitch coke 20

27.09.00 Petroleum oils and oils obtained from bituminous minerals, crude 35 aurar/100 kg

27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing not less than 70 % by weight of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations:

— Motor spirit, including aviation spirit:

11 — Aviation spirit 15

19 — Other 50

20 — Spirit type jet fuel 15

— Other light oils and preparations:

31 — White spirit 15

39 — Other 15

— Kerosene, including kerosene type jet fuel:

41 — Kerosene refined as fuel for lamps 15

42 — Jet fuel 15

49 — Other 15

50 — Other medium oils and preparations 10

60 — Gas oils 35 aurar/100 kg

70 — Fuel oils 35 aurar/100 kg

— Lubricating oils, other heavy oils and preparations:

81 — Lubricating oils and greases 2

82 — Rust preventives and rust penetrating oils 20

89 — Other:

— Impregnating materials for fishing gear 2

— Other 10

27.11 Petroleum gases and other gaseous hydrocarbons:

— Liquefied propane and butane:

11 — In packings of 1 kg or more 2

19 — Other 20

20 — Liquefied gaseous hydrocarbons, other than propane and butane 20

30 — Petroleum gases and other gaseous hydrocarbons in the gaseous state 20

27.12.00 Petroleum jelly 20

27.13.00 Paraffin wax, micro-crystalline wax, slack wax, ozokerite, lignite wax, peat wax and other mineral waxes, whether or not coloured 15

27.14 Petroleum bitumen, petroleum coke and other residues of petroleum oils or of oils obtained from bituminous minerals:

10 — Petroleum coke 20

20 — Other 20

27.15.00 Bitumen and asphalt, natural; bituminous shale, asphaltic rock and tar sands 35

27.16.00 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) 35

27.17.00 Electric current 2

28.01 Halogens (fluorine, chlorine, bromine and iodine):

10 — Chlorine 18

20 — Fluorine, bromine and iodine 18

28.02.00 Sulphur, sublimed or precipitated; colloidal sulphur 18

28.03.00 Carbon (including carbon black) 18

28.04 Hydrogen, rare gases and other non-metals:

— Oxygen, nitrogen, hydrogen and rare gases:

19 — Other 7

20 — Selenium, tellurium, phosphorus, arsenic, silicon and boron 18

28.05 Alkali and alkaline-earth metals; rare earth metals, yttrium and scandium and intermixtures or interalloys thereof; mercury:

10 — Mercury 18

20 — Alkali and alkaline-earth metals; rare earth metals, yttrium and scandium and intermixtures or interalloys thereof 18

28.06.00 Hydrochloric acid and chlorosulphoric acid 18

28.08.00 Sulphuric acid; oleum 10

28.10.00 Phosphorus pentoxide and phosphoric acids (meta-, ortho- and pyro-) 18

28.12.00 Boric oxide and boric acid 18

28.13 Other inorganic acids and oxygen compounds of non-metals (excluding water):

02 — Sulphur trioxide 18

09 — Other 18

28.14.00 Halides, oxyhalides and other halogen compounds of non-metals 18

28.15.00 Sulphides of non-metals; phosphorus trisulphide 18

28.17 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium:

10 — Sodium hydroxide (caustic soda), solid 10

20 — Sodium hydroxide in aqueous solution 10

30 — Potassium hydroxide (caustic potash); peroxides of sodium or potassium:

— Potassium hydroxide (caustic potash) 10

— Other 18

28.18.00 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium 18

28.19.00 Zinc oxide and zinc peroxide 18

28.20 Aluminium oxide and hydroxide; artificial corundum:

10 — Aluminium oxide 18

20 — Aluminium hydroxide 18

30 — Artificial corundum 18

28.21.00 Chromium oxides and hydroxides 18

28.22.00 Manganese oxides 18

28.23.00 Iron oxides and hydroxides; earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3 18

28.24.00 Cobalt oxides and hydroxides; commercial cobalt oxides 18

28.25.00 Titanium oxides 15

28.27.00 Lead oxides; red lead and orange lead 18

28.28.00 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases and metallic oxides, hydroxides and peroxides 18

28.29.00 Fluorides; fluorosilicates, fluoroborates and other complex fluorine salts 18

28.30 Chlorides, oxychlorides and hydroxychlorides; bromides and oxybromides; iodides and oxyiodides:

01 — Calcium chloride 10

09 — Other:

— Bromides, oxybromides; iodides and oxyiodides 18

— Other 14

28.31.00 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites 18

28.32.00 Chlorates and perchlorates; bromates and perbromates; iodates and periodates 18

28.35.00 Sulphides; polysulphides 18

28.36.00 Dithionites, including those stabilized with organic substances, sulphoxylates 18

28.37.00 Sulphites and thiosulphates 18

28.38 Sulphates (including alums) and persulphates:

10 — Sodium sulphate, sodium hydrogen sulphate and sodium pyrosulphate 18

20 — Other 18

28.39 Nitrites and nitrates:

01 — Sodium nitrate 10

09 — Other 18

28.40.00 Phosphites, hypophosphites and phosphates 18

28.42 Carbonates and percarbonates; commercial ammonium carbonate containing ammonium carbamate:

10 — Neutral sodium carbonate 10

20 — Carbonates (other than neutral sodium carbonate) and percarbonates; commercial ammonium carbonate containing ammonium carbamate 18

28.43.00 Cyanides and complex cyanides 18

28.44.00 Fulminates, cyanates and thiocyanates 18

28.45.00 Silicates; commercial sodium and potassium silicates 18

28.46.00 Borates and perborates 18

28.47.00 Salts of metallic acids (for example, chromates, permanganates, stannates) 18

28.48.00 Other salts and peroxysalts of inorganic acids, but not including azides 18

28.49.00 Colloidal precious metals; amalgams of precious metals; salts and other compounds, inorganic or organic, of precious metals, including albuminates, proteinates, tannates and similar compounds, whether or not chemically defined 18

28.50.00 Fissile chemical elements and isotopes; other radio-active chemical elements and radio-active isotopes; compounds, inorganic or organic, of such elements or isotopes, whether or not chemically defined; alloys, dispersions and cermets, containing any of these elements, isotopes or compounds 18

28.51.00 Isotopes and their compounds, inorganic or organic, whether or not chemically defined, other than isotopes and compounds falling within heading No 28.50 18

28.52.00 Compounds, inorganic or organic, of thorium, of uranium depleted in U 235, of rare earth metals, of yttrium or of scandium, whether or not mixed together 18

28.54.00 Hydrogen peroxide (including solid hydrogen peroxide) 18

28.55.00 Phosphides, whether or not chemically defined 18

28.56 Carbides, whether or not chemically defined:

10 — Calcium carbide 18

20 — Other 18

28.57.00 Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined 18

28.58.00 Other inorganic compounds (including distilled and conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious merals 18

29.01 Hydrocarbons:

10 — Ethylene 18

20 — Propylene 18

30 — Butylenes, butadienes and methylbutadienes 18

— Other acyclic hydrocarbons:

49 — Other 18

50 — Cyclohexane 18

60 — Benzene:

— Subject to compliance with further definition and decision of the Ministry of Finance 15

— Other 18

70 — Toluene:

— Subject to compliance with further definition and decision of the Ministry of Finance 15

— Other 18

75 — Xylenes:

— Subject to compliance with further definition and decision of the Ministry of Finance 15

— Other 18

80 — Styrene 18

85 — Ethylbenzene:.

— Subject to compliance with further definition and decision of the Ministry of Finance 15

— Other 18

90 — Other cylic hydrocarbons:

— Aromatic hydrocarbons, subject to compliance with further definition and decision of the Ministry of Finance 15

— Other 18

29.02 Halogenated derivatives of hydrocarbons:

10 — Vinyl chloride (chloroethylene) 18

20 — Trichloroethylene 18

30 — Tetrachloroethylene 18

40 — Other 18

29.03.00 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons 18

29.04 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

10 — Methyl alcohol (methanol) 18

20 — Propyl or isopropyl alcohols (propanols) 18

30 — Butyl alcohols (butanols) 18

40 — Octyl alcohols (octanols) 18

50 — Ethylene glycol (ethanediol) 35

60 — Other 18

29.05.00 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives 18

29.06 Phenols and phenol-alcohols:

10 — Phenol (hydroxybenzene) and its salts 18

20 — Cresols and their salts 18

30 — Other 18

29.07.00 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols 18

29.08.00 Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides and ether peroxides, and their halogenated, sulphonated, nitrated or nitrosated derivatives 18

29.09 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three or four member ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives:

10 — Ethylene oxide (oxiran) 14

20 — Propylene oxide 14

30 — Other 14

29.10.00 Acetals and hemiacetals and single or complex oxygen-function acetals and hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives 18

29.11 Aldehydes, aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and other single or complex oxygen-function aldehydes; cyclic polymers of aldehydes; paraformaldehyde:

01 — Formaldehyde and formalin 10

09 — Other 18

29.12.00 Halogenated, sulphonated, nitrated or nitrosated derivatives of products falling within heading No 29.11 18

29.13 Ketones, ketone-alcohols, ketone-phenols, ketone-aldehydes, quinones, quinone-alcohols, quinone-phenols, quinone-aldehydes and other single or complex oxygen-function ketones and quinones, and their halogenated, sulphonated, nitrated or nitrosated derivatives:

10 — Acetone 18

20 — Ethyl methyl ketone 18

30 — Other 18

29.14 Monocarboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives:

10 — Acetic acid and its salts 18

20 — Esters of acetic acid 18

30 — Methacrylic acid and its salts and esters 18

— Other:

49 — Other 18

29.15 Polycarboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives:

10 — Maleic anhydride 18

20 — Phthalic anhydride 18

30 — Dioctyl orthophthalates 18

40 — Esters of terephthalic acid 18

50 — Other 18

29.16.00 Carboxylic acids with alcohol, phenol, aldehyde or ketone function and other single or complex oxygen-function carboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives 18

29.19.00 Phosphoric esters and their salts, including lactophosphates, and their halogenated, sulphonated, nitrated or nitrosated derivatives 18

29.21.00 Other esters of mineral acids (excluding halides) and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivates 18

29.22.00 Amine-function compounds 18

29.23.00 Single or complex oxygen-function amino-compounds 18

29.24.00 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipins 18

29.25.00 Carboxyamide-function compounds; amide function compounds of carbonic acid 18

29.26.00 Carboxyimide-function compounds (including ortho-benzoicsulphimide and its salts) and imine-funtion compounds (including hexamethylenetetramine and trimethylenetrinitramine) 18

29.27 Nitrile-function compounds:

10 — Acrylonitrile 18

20 — Other 18

29.28.00 Diazo-, azo- and azoxy-compounds 18

29.29.00 Organic derivatives of hydrazine or of hydroxylamine 18

29.30.00 Compounds with other nitrogen-functions 18

29.31.00 Organo-sulphur compounds 18

29.33.00 Organo-mercury compounds 18

29.34.00 Other organo-inorganic compounds 18

29.35 Heterocyclic compounds; nucleic acids:

10 — Lactams 18

20 — Other 18

29.36.00 Sulphonamides 18

29.37.00 Sultones and sultams 18

29.38.00 Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent 18

29.39 Hormones, natural or reproduced by synthesis; derivatives thereof, used primarily as hormones; other steroids used primarily as hormones:

10 — Insulin 18

20 — Pituitary (anterior) and similar hormones 18

30 — Adrenal cortical hormones 18

40 — Other 18

29.41.00 Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives 18

29.42.00 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives 18

29.43.00 Sugars, chemically pure, other than sucrose, glucose and lactose; sugar ethers and sugar esters, and their salts, other than products of heading Nos 29.39, 29.41 and 29.42 18

29.44 Antibiotics:

10 — Penicillins and their derivatives 10

20 — Streptomycins and their derivatives 10

30 — Tetracyclines and their derivatives 10

40 — Other 10

29.45.00 Other organic compounds 18

30.01.00 Organo-therapeutic glands or other organs, dried, whether or not powdered; organo-therapeutic extracts of glands or other organs or of their secretions; other animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included 15

30.02 Antisera; microbial vaccines, toxins, microbial cultures (including ferments but excluding yeasts) and similar products: 15

10 — Antisera and microbial vaccines 15

20 — Other 15

30.03 Medicaments (including veterinary medicaments):

— Containing antibiotics or derivatives thereof:

11 — Registered pharmaceutical specialities 15

12 — Unregistered pharmaceutical specialities 15

19 — Other 15

— Containing hormones or products with a hormone function but containing neither antibiotics nor derivatives thereof:

21 — Registered pharmaceutical specialities 15

22 — Unregistered pharmaceutical specialities 15

29 — Other 15

— Containing alkaloids or derivatives thereof but containing neither hormones nor products with a hormone function, nor antibiotics nor derivatives of antibiotics:

31 — Registered pharmaceutical specialities 15

32 — Unregistered pharmaceutical specialities 15

39 — Other 15

— Other:

41 — Registered pharmaceutical specialities 15

42 — Unregistered pharmaceutical specialities 15

44 — Medicated sweets 70

49 — Other 15

30.04.00 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in retail packings for medical or surgical purposes, other than goods specified in Note 3 to this Chapter 35

30.05.00 Other pharmaceutical goods 35

31.05 Other fertilizers; goods of the present Chapter in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding 10 kg:

— Other fertilizers, not elsewhere specified; goods of the present Chapter in tablets, lozenges or similar prepared forms or in packings of a gross weight not exceeding 10 kg:

41 — Fertilizers in retail packings of 10 kg or less and fertilizers in tablets and similar prepared forms 40

32.04.00 Colouring matter of vegetable origin (including dyewood extract and other vegetable dyeing extracts, but excluding indigo) or of animal origin:

— Catechu and the like for colouring fishing gear 2

— Other 15

32.05 Synthetic organic dyestuffs (including pigment dyestuffs); synthetic organic products of a kind used as luminophores; products of the kind known as optical bleaching agents, substantive to the fibre; natural indigo:

10 — Synthetic organic dyestuffs (including pigment dyestuffs) 15

20 — Other 15

32.06.00 Colour lakes 15

32.07.00 Other colouring matter; inorganic products of a kind used as luminophores 15

32.08.00 Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, liquid lustres and similar products, of the kind used in the ceramic, enamelling and glass industries; engobes (slips); glass frit and other glass, in the form of powder, granules or flakes 15

32.09 Varnishes and lacquers; distempers; prepared water pigments of the kind used for finishing leather; paints and enamels; pigments in linseed oil, white spirit, spirits of turpentine, varnish or other paint or enamel media; stamping foils; dyes or other colouring matter in forms or packings of a kind sold by retail; solutions as defined by Note 4 to this Chapter:

— Other, including distempers:

42 — Stamping foils 30

32.10.00 Artists', students' and signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings, including such colours in sets or outfits, with or without brushes, palettes or other accessories 35

32.13 Writing ink, printing ink and other inks:

10 — Printing ink 10

20 — Other 50

33.01.00 Essential oils (terpeneless or not), concretes and absolutes; resinoids; concentrates of essential oils in fats, in fixed oils, or in waxes or the like, obtained by cold absorption or by maceration; terpenic by-products of the deterpenation of essential oils 30

33.04 Mixtures of two or more odoriferous substances (natural or artificial) and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in the perfumery, food, drink or other industries:

01 — Taste improving substances for industrial use 20

02 — Odoriferous substances for industrial use 20

09 — Other 20

33.06 Perfumery, cosmetics and toilet preparations; aqueous distillates and aqueous solutions of essential oils, including such products suitable for medicinal uses:

02 — Face powders 100

04 — Perfumes 100

06 — Shaving creams and depilatories 100

08 — Lipsticks 100

1.2 — Perfumery, cosmetics and toilet preparations put up in sets 100

13 — Aqueous distillates and aqueous solutions of essential oils, including such products suitable for medicinal uses 40

19 — Other 100

34.03.00 Lubricating preparations, and preparations of a kind used for oil or grease treatment of textiles, leather or other materials, but not including preparations containing 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals 2

34.04.00 Artificial waxes (including water-soluble waxes); prepared waxes, not emulsified or containing solvents 20

34.05 Polishes and creams, for footwear, furniture or floors, metal polishes, scouring powders and similar preparations, but excluding prepared waxes falling within heading No 34.04:

03 — Shoe polishes and leather polishes 80

04 — Metal polishes 20

09 — Other 80

34.07.00 Modelling pastes (including those put up for children's amusement and assorted modelling pastes); preparations of a kind known as ‘dental way’ or as ‘dental impression compounds’, in plates, horseshoe shapes, sticks and similar forms 35

35.02.00 Albumins, albuminates and other albumin derivatives 25

35.03 Gelatin (including gelatin in rectangles, whether or not coloured or surface-worked) and gelatin derivatives; glues derived from bones, hides, nerves, tendons or from similar products, and fish glues; isinglass:

09 — Other 70

35.04.00 Peptones and other protein substances (excluding enzymes of heading No 35.07) and their derivatives; hide powder, whether or not chromed 25

35.05.00 Dextrins and dextrin glues; soluble or roasted starches; starch glues 25

35.07.00 Enzymes; prepared enzymes not elsewhere specified or included:

— Rennet 10

— Other 18

36.01.00 Propellent powders 18

36.02.00 Prepared explosives, other than propellent powders 35

36.04.00 Safety fuses; detonating fuses; percussion and detonating caps; igniters; detonators 35

36.06.00 Matches (excluding Bengal matches) 100

36.08.00 Ferro-cerium, and other pyrophoric alloys in all forms; articles of combustible materials:

— Ferro-cerium and other pyrophoric alloys in all forms 100

— Other 80

37.01 Photographic plates and film in the fiat, sensitized, unexposed, of any, material other than paper, paperboard or cloth:

01 — X-ray films and plates, unexposed 30

02 — Film in the fiat, and plates 35

09 — Other 35

37.02 Film in rolls, sensitized, unexposed, perforated or not:

01 — X-ray films 30

02 — Cinematograph films 35

03 — Films, 15 cm or wider 35

04 — Phototypesetting film 35

09 — Other 35

37.03 Sensitized paper, paperboard and cloth, unexposed or exposed but not developed:

01 — Phototypesetting paper in rolls 35

09 — Other 35

37.04.00 Sensitized plates and film, exposed but not developed, negative or positive 35

37.05 Plates, unperforated film and perforated film (other than cinematograph film), exposed and developed, negative or positive:

09 — Other 35

37.07 Cinematograph film, exposed and developed, whether or not incorporating sound track or consisting only of sound track, negative or positive:

01 — Consisting only of sound track 35

09 — Other 50Ikr/kg

37.08.00 Chemical products and flash light materials, of a kind and in a form suitable for use in photography 35

38.01.00 Artificial graphite; colloidal graphite, other than suspensions in oil 25

38.03.00 Activated carbon; activated natural mineral products; animal black, including spent animal black 25

38.05.00 Tall oil 25

38.06.00 Concentrated sulphite lye 25

38.07.00 Spirits of turpentine (gum, wood and sulphate) and other terpenic solvents produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine; pine oil (excluding ‘pine oils’ not rich in terpineol) 25

38.08.00 Rosin and resin acids, and derivatives thereof other than ester gums included in heading No 39.05; rosin spirit and rosin oils 25

38.09 Wood tar; wood tar oils (other than the composite solvents and thinners falling within heading No 38.18); wood creosote; wood naphtha; acetone oil; vegetable pitch of all kinds; brewers' pitch and similar compounds based on rosin or on vegetable pitch; foundry core binders based on natural resinous products:

01 — Methyl-alcohol, unpurified 25

02 — Acetone oil 25

09 — Other 25

38.11 Disinfectants, insecticides, fungicides, rat poisons, herbicides, anti-sprouting products, plant-growth regulators and similar products, put up in forms or packings for sale by retail or as preparations or articles (for example, sulphur-treated bands, wicks and candles, fly-papers):

10 — Disinfectants 20

20 — Insecticides 20

30 — Fungicides 20

40 — Weed-killers (herbicides) 20

50 — Other:

— Parasiticide dips, subject to compliance with further definition and decision of the Ministry of Finance 20

— Anti-sprouting products, subject to compliance with further definition and decision of the Ministry of Finance 20

— Other 25

38.12.00 Prepared glazings, prepared dressings and prepared mordants, of a kind used in the textile, paper, leather or like industries 25

38.13 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding rods and electrodes:

01 — Soldering and welding materials 14

09 — Other 25

38.14.00 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and similar prepared additives for mineral oils 25

38.15.00 Prepared rubber accelerators 25

38.16.00 Prepared culture media for development of micro-organisms 25

38.17.00 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades 25

38.19 Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included:

10 — Compound catalysts 25

20 — Refractory cements, mortars and similar compositions 25

— Other:

31 — Brake fluid and anti-freezing preparations 35

32 — Mineral preparations for road-marking 20

34 — ‘Carbons’ for making of ‘carbon’ brushes 21

35 — Reagents 25

36 — Compound hardening agents 50

37 — Naphthenates 25

38 — Preparations for tanning 50

39 — Nitrited salts 50

41 — Ion exchangers 50

42 — Liquid polychlorodiphenyls, liquid chloroparaffins, mixed polyethylene glycols 50

43 — Emulsifiers 50

44 — Compounded extenders and surface-worked extenders for paints 25

45 — Chemical preparations used in metal plating by electrolysis 50

46 — Fusible ceramic Firing testers 25

47 — Ammoniacal gas liquors and spent oxide produced in coal gas purification 25

49 — Other 50

39.01 Condensation, polycondensation and polyaddition products, whether or not modified or polymerized, and whether or not linear (for example, phenoplasts, aminoplasts, alkyds, polyallyl esters and other unsaturated polyesters, silicones):

10 — Ion exchangers 15

— Phenoplasts:

— In primary forms:

21 — Solutions, emulsions and pastes 15

22 — Other 15

— In the form of plates, sheets, film, foil or strip:

25 — Other 30

— In other forms, including waste and scrap:

29 — Other:

— Waste and scrap 15

— Other 30

— Aminoplasts:

— In primary forms:

31 — Solutions, emulsions and pastes 15

32 — Other 15

— In the form of plates, sheets, film, foil or strip:

35 — Other 30

— In other forms, including waste and scrap:

39 — Other:

— Waste and scrap 15

— Other 30

— Alkyds and other polyesters:

— In primary forms:

41 — Solutions, emulsions and pastes 15

42 — Other 15

— In the form of plates, sheets, film, foil or strip:

44 — Corrugated plates 30

45 — Other 30

— In other forms, including waste and scrap:

47 — Tubes with a bursting point of 80 kg/cm2 or more 25

49 — Other:

— Waste and scrap 15

— Other 30

— Polyamides:

— In primary forms:

51 — Solutions, emulsions and pastes 15

52 — Other 15

— In the form of plates, sheets, film, foil or strip:

54 — Other 30

— In other forms, including waste and scrap:

56 — Tubes with a bursting point of 80 kg/cm2 or more 25

59 — Other:

— Waste and scrap 15

— Other 30

— Polyurethanes:

— In primary forms:

61 — Solutions, emulsions and pastes 15

62 — Blocks, expanded and uncut 15

63 — Other 15

— In other forms, including waste and scrap:

65 — Tubes with a bursting point of 80 kg/cm2 or more 25

69 — Other:

— Waste and scrap 15

— Other 30

— Epoxide resins:

— In primary forms:

71 — Solutions, emulsions and pastes 15

72 — Other 15

79 — In other forms, including waste and scrap:

— Waste and scrap 15

— Other 30

— Silicones:

— In primary forms:

81 — Solutions, emulsions and pastes 15

82 — Other 15

89 — Other:

— Profile shapes, tubes and monofil 25

— Sheets, foil, plates, casings and the like, undyed (transparent), unfigured and not printed or marked, of a thickness of 0.4 mm or less 15

— Sheets, foil, plates, casings and the like, not printed, transparent or opaque, of a thickness exceeding 0.4 mm up to and including 1 mm 20

— Other 30

— Other condensation, polycondensation or polyaddition products:

— In primary forms:

— Solutions, emulsions and pastes:

91 — Polyethers 15

92 — Other 15

— Other:

93 — Polyethers 15

94 — Other 15

— In the form of plates, sheets, film, foil or strip:

96 — Other 30

99 — Other:

— Waste and scrap 15

— Other 30

39.02 Polymerization and copolymerization products (for example, polyethylene, polytetrahaloethylenes, polyisobutylene, polystyrene, polyvinyl chloride, polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl derivatives, polyacrylic and polymethacrylic derivatives, coumarone-indene resins):

01 — Ion exchangers 15

— Polyethylene:

— In primary forms:

11 — Solutions, emulsions and pastes 10

12 — Other 10

— In the form of plates, sheets, film, foil or strip:

16 — Other 40

19 — In the form of waste or scrap 10

— Polypropylene:

— In primary forms:

21 — Solutions, emulsions and pastes 15

22 — Other 15

— In the form of plates, sheets, film, foil or strip:

24 — Other 40

— In other forms, including waste and scrap:

29 — Other:

— Waste and scrap 15

— Other 40

— Polystyrene and its copolymers:

— In primary forms:

31 — Solutions, emulsions and pastes 21

— Other:

32 — Expandable 21

33 — Other 21

— In the form of plates, sheets, film, foil or strip:

— Plates:

37 — Other 40

39 — In the form of waste or scrap 21

— Polyvinyl chloride:

— In primary forms:

41 — Solutions, emulsions and pastes 15

42 — Other 15

— In the form of monofil, seamless tubes, rods, sticks or profile shapes:

43 — Tubes with a bursting point of 80 kg/cm2 or more 25

45 — In the form of plates, tiles, or strip of the types used for flooring 35

— In the form of plates, sheets, strip, film or foil (other than those of subheading 45):

46 — Of the types used for wall covering 40

48 — Corrugated plates 15

51 — Plates for photoengravings 7

52 — Other 40

54 — In the form of waste or scrap 15

— Copolymers of vinyl chloride and vinyl acetate:

— In primary forms:

56 — Solutions, emulsions and pastes 15

57 — Other 15

— In the form of monofil, seamless tubes, rods, sticks or profile shapes:

58 — Tubes with a bursting point of 80 kg/cm2 or more 25

62 — In the form of plates, tiles or strip of the types used for flooring 35

— In the form of plates, sheets, strip, film or foil (other than those of subheading 62):

63 — Of the types used for wall covering 40

65 — Corrugated plates 15

66 — Plates for photoengravings 7

67 — Other 40

69 — In the form of waste or scrap 15

— Acrylic polymers, methacrylic polymers and acrylo-methacrylic copolymers:

— In primary forms:

71 — Solutions, emulsions and pastes 15

72 — Other 15

— In other forms, including waste and scrap: 24

79 — Other:

— Waste and scrap 15

— Other 40

— Polyvinyl acetate:

81 — Solutions, emulsions and pastes 15

82 — Blocks, lumps, granules, flakes or powder 15

89 — Other:

— Waste and scrap 15

— Other 40

— Other polymerization or copolymerization products:

— In primary forms:

91 — Solutions, emulsions and pastes 15

92 — Other 15

— In the form of plates, sheets, film, foil or strip:

94 — Other 40

— In the form of monofil, seamless tubes, rods, sticks or profile shapes:

95 — Tubes with a bursting point of 80 kg/cm or more 25

39.03 Regenerated cellulose; cellulose nitrate, cellulose acetate and other cellulose esters, cellulose ethers and other chemical derivatives of cellulose, plasticized or not (for example, collodions, celluloid); vulcanized fibre:

— Regenerated cellulose:

11 — In primary forms 15

— In other forms:

— Plates, sheets, film, foil or strip:

14 — Other:

— Adhesive tape 25

— Other 30

19 — Other:

— Binding agents for the manufacture of fishing gear, subject to compliance with further definition and decision of the Ministry of Finance 2

— Other 30

— Cellulose nitrates:

— Non-plasticized:

— In primary forms:

21 — Collodions, collodion wool and gun-cottons 15

29 — Other 15

— Plasticized:

— In primary forms:

31 — Solutions, emulsions and pastes 15

32 — Other 15

— In other forms:

— Plates, sheets, film, foil or strip:

35 — Other:

— Adhesive tape 25

— Other 30

39 — Other:

— Binding agents for the manufacture of fishing gear, subject to compliance with further definition and decision of the Ministry of Finance 2

— Other 30

— Cellulose acetates:

— Non-plasticized:

41 — Solutions, emulsions and pastes 15

49 — Other 15

— Plasticized:

— In primary forms:

51 — Solutions, emulsions and pastes 15

52 — Other 15

— In other forms:

— Plates, sheets, film, foil or strip:

55 — Other:

— Adhesive tape 25

— Other 30

59 — Other:

— Binding agents for the manufacture of fishing gear, subject to compliance with further definition and decision of the Ministry of Finance 2

— Other 30

— Other chemical derivatives of cellulose:

— Non-plasticized:

61 — Solutions, emulsions and pastes 15

69 — Other 15

— Plasticized:

— In primary forms: 71

— Solutions, emulsions and pastes 15

72 — Other 15

— In other forms:

83 — Other:

— Adhesive tape 25

— Other 30

89 — Other:

— Binding agents for the manufacture of fishing gear, subject to compliance with further definition and decision of the Ministry of Finance 2

— Other 30

90 — Vulcanized fibre 21

39.04 Hardened proteins (for example, hardened casein and hardened gelatin):

01 — Unworked solutions, powder, blocks, lumps and waste 15

09 — Other:

— Profile shapes, tubes and monofil 25

— Sheets, foil, plates, casings and the like, undyed (transparent), unfigured and not printed or worked, of a thickness of 0.4 mm or less 15

— Other 30

39.05 Natural resins modified by fusion (run gums); artificial resins obtained by esterification of natural resins or of resinic acids (ester gums); chemical derivatives of natural rubber (for example, chlorinated rubber, rubber hydrochloride, oxidized rubber, cyclized rubber):

01 — Unworked solutions, powder, blocks, lumps and waste 15

09 — Other:

— Profile shapes, tubes and monofil 25

— Sheets, foil, plates, casings and the like, undyed (transparent), unfigured and not printed or worked, of a thickness of 0.4 mm or less 15

— Adhesive tape 25

— Other 30

39.06 Other high polymers, artificial resins and artificial plastic materials, including alginic acid, its salts and esters; linoxyn:

10 — Alginic acid, its salts and esters 15

— Other:

21 — In primary forms 15

29 — Other:

— Profile shapes, tubes and monofil 25

— Sheets, foil, plates, casings and the like, undyed (transparent), unfigured and not printed or worked, of a thickness of 0.4 mm or less 15

— Other 30

39.07 Articles of materials of the kinds described in heading Nos 39.01 to 39.06:

— Articles for the conveyance or packing of goods, including containers without handles, usable also as disposable drinking cups; stoppers, lids, caps and other closures:

12 — Milk containers:

— Milk churns of 10 litres or more 10

— Other 20

25 — Sanitary or toilet articles 80

30 — Ornamental articles and objects of personal adornment 100

— Office or school supplies:

36 — Steneils and sheets for multi-copying 70

39 — Other 70

— Articles for electric lighting:

48 — Shades and globes for street lights 35

49 — Other 70

50 — Roller blinds, Venetian blinds and similar articles and parts thereof 70

— Other:

62 — Household articles 100

64 — Wall plates, cast in mould 40

65 — Watch glasses and watch bracelets 50

68 — Handles 30

72 — Articles specially intended for ships 25

73 — Tools, n.e.s. 25

74 — Articles for nursing and medical purposes 35

76 — Fittings and sealing materials for pipes and machines, small articles for machines and technical use 25

78 — Bolts, nuts, washers and the like 25

99 — Other:

— Water press-weight apparatus 35

— Glass panes 50

— Cut artificial bait for hand-line sea fishing 4

— Fence posts 10

— Globes and glasses for navigational lights and buoy lights 25

— Studs for marking street crossings 35

— Other 70

40.01 Natural rubber latex, whether or not with added synthetic rubber latex; pre-vulcanized natural rubber latex; natural rubber, balata, gutta-percha and similar natural gums:

10 — Natural rubber latex, whether or not with added synthetic rubber latex; pre-vulcanized natural rubber latex 21

20 — Natural rubber other than latex 21

30 — Other:

— Plates obviously made for the manufacture of soles for shoes 10

— Other 21

40.02 Synthetic rubber latex; pre-vulcanized synthetic rubber latex; synthetic rubber; factice derived from oils:

10 — Polybutadiene-styrene latex, whether or not pre-vulcanized 21

20 — Other synthetic rubber latex, whether or not pre-vulcanized 21

30 — Polybutadiene (BR) 21

40 — Polychlorobutadiene (CR) 21

50 — Polybutadiene-styrene (SBR) 21

60 — Butyl rubber (HR) 21

70 — Other synthetic rubbers; factice derived from oils 21

40.03.00 Reclaimed rubber 25

40.04.00 Waste and parings of unhardened rubber; scrap of unhardened rubber, fit only for the recovery of rubber; powder obtained from waste or scrap of unhardened rubber 21

40.05.00 Plates, sheets and strip, of unvulcanized natural or synthetic rubber, other than smoked sheets and crepe sheets of heading No 40.01 or 40.02; granules of unvulcanized natural or synthetic rubber compounded ready for vulcanization; unvulcanized natural or synthetic rubber, compounded before or after coagulation either with carbon black (with or without the addition of mineral oil) or with silica (with or without the addition of mineral oil), in any form, of a kind known as masterbatch:

— For the manufacture of shoes, if obviously specially made for such use 7

— Other 21

40.06.00 Unvulcanized natural or synthetic rubber, including rubber latex, in other forms or states (for example, rods, tubes and profile shapes, solutions and dispersions); articles of unvulcanized natural or synthetic rubber (for example, coated or impregnated textile thread; rings and discs) 21

40.08 Plates, sheets, strip, rods and profile shapes, of unhardened vulcanized rubber:

02 — Floor coverings 35

03 — Rods, profile shapes and strip 25

09 — Other 35

40.09 Piping and tubing, of unhardened vulcanized rubber:

01 — Pipes and tubes with a bursting point of 50 kg/cm2 or more 7

09 — Other 25

40.10.00 Transmission, conveyor or elevator belts or belting, of vulcanized rubber 25

40.11 Rubber tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre flaps, for wheels of all kinds:

10 — New pneumatic tyres of a kind normally used on motor cars 40

20 — New pneumatic tyres of a kind normally used on buses or lorries 40

40 — New pneumatic tyres of a kind normally used on motor cycles (including motor scooters) or bicycles 40

50 — Inner tubes 40

— Other, including retreaded tyres:

61 — Tyres of all types, used 35

69 — Other 40

40.12.00 Hygienic and pharmaceutical articles (including teats), of unhardened vulcanized rubber, with or without fittings of hardened rubber 35

40.13 Articles of apparel and clothing accessories (including gloves), for all purposes, of unhardened vulcanized rubber:

01 — Diving suits 20

03 — Protective clothing for radiologists, with lead lining 35

40.14 Other articles of unhardened vulcanized rubber:

04 — Machine packings and draught excluders 25

05 — Articles for technical use 25

06 — Handtools, n.e.s. 25

07 — Articles specially made for ships 25

08 — Doors 30

19 — Other:

— Sliced artificial bait for handline sea-fishing 4

— Rings for preserving tins 25

— Other 70

40.15.00 Hardened rubber (ebonite and vulcanite), in bulk, plates, sheets, strip, rods, profile shapes or tubes; scrap, waste and powder, of hardened rubber:

— For the manufacture of shoes, if obviously specially made for such use 15

— Other 25

40.16 Articles of hardened rubber (ebonite and vulcanite):

01 — Sanitary and hygienic articles 35

09 — Other 70

41.02 Bovine cattle leather (including buffalo leather) and equine leather, except leather falling within heading No 41.06 or 41.08:

20 — Other:

— For soles and insoles, if obiously intended for such use 10

— Other 14

41.06.00 Chamois-dressed leather 14

41.08.00 Patent leather and imitation patent leather; metallized leather 14

41.10.00 Composition leather with a basis of leather or leather fibre, in slabs, in sheets or in rolls 14

42.03 Articles of apparel and clothing accessories, of leather or of composition leather:

03 — Watch straps 50

04 — Gloves for radiologists 35

05 — Welders' gloves, protective aprons and sleeves, of leather 7

42.05 Other articles of leather or of composition leather:

01 — Leather welts for the manufacture of shoes, if obviously processed for such special use 10

02 — Handles 30

03 — Articles for medical treatment 35

09 — Other 65

42.06.00 Articles made from gut (other than silk-worm gut), from gold-beater's skin, from bladders or from tendons 65

43.04 Artificial fur and articles made thereof:

01 — Artificial fur 30

44.01 Fuel wood, in logs, in billets, in twigs or in faggots; wood waste, including sawdust:

10 — Fuel wood in logs, in billets, in twigs or in faggots 30

20 — Wood waste, including sawdust 30

44.02.00 Wood charcoal (including shell and nut charcoal), agglomerated or not 30

44.03 Wood in the rough, whether or not stripped of its bark or merely roughed down:

10 — Pulp wood 25

20 — Sawlogs and veneer logs, of coniferous species 25

30 — Sawlogs and veneer logs, of non-coniferous species 25

— Other:

41 — Scaffolding poles and posts for fish-drying purposes 2

42 — Fencing posts 10

43 — Telegraph and electric line poles 25

49 — Other 25

44.04 Wood, roughly squared or half-squared, but not further manufactured:

10 — Of coniferous species 25

20 — Other 25

44.05 Wood sawn lengthwise, sliced or peeled, but not further prepared, of a thickness exceeding 5 mm:

— Of coniferous species:

11 — Deck planks of Oregon-pine, pitch-pine or Douglas fir, 75 × 125 mm or over 15

19 — Other 25

— Other:

21 — Of oak 15

22 — Of beech 20

23 — Of birch or maple 20

24 — Of mahogany 20

25 — Of teak 20

29 — Other 20

44.07.00 Railway or tramway sleepers of wood 25

44.09 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; chipwood; drawn wood; pulpwood in chips or particles; wood shavings of a kind suitable for use in the manufacture of vinegar or for the clarification of liquids; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrella handles, tool handles or the like:

10 — Pulpwood in chips or particles 25

— Other:

22 — Wooden sticks suitable for the manufacture of walking sticks, umbrella handles, tool handles and the like 25

23 — Drawn wood 30

29 — Other 25

44.11 Fibre building board of wood or other vegetable material, whether or not bonded with natural or artificial resins or with other organic binders:

10 — Compressed fibre building board (hardboard) 20

20 — Other 30

44.12.00 Wood wool and wood flour 25

44.13 Wood (including blocks, strips and friezes for parquet or wood block flooring, not assembled), planed, tongued, grooved, rebated, chamfered, V-jointed, centre V-jointed, beaded, centre-beaded or the like, but not further manufactured:

— Of coniferous species:

11 — Deck planks of Oregon-pine, pitch-pine or Douglas fir, 75 x 125 mm or over 15

19 — Other 25

— Other:

29 — Other 30

44.14.00 Wood sawn lengthwise, sliced or peeled but not further prepared, of a thickness not exceeding 5 mm; veneer sheets and sheets for plywood, of a thickness not exceeding 5 mm 18

44.15 Plywood, blockboard, laminboard, battenboard and similar laminated wood products (including veneered panels and sheets); inlaid wood and wood marquetry:

10 — Plywood consisting solely of sheets of wood 30

20 — Blockboard, laminboard, battenboard and similar laminated wood products 30

30 — Other 30

44.16.00 Cellular wood panels, whether or not faced with base metal 30

44.17.00 ‘Improved’ wood, in sheets, blocks or the like 30

44.18.00 Reconstituted wood, being wood shavings, wood chips, sawdust, wood flour or other ligneous waste agglomerated with natural or artificial resins or other organic binding substances, in sheets, blocks or the like:

— Veneer sheets of a thickness exceeding 15 mm 20

— Other 30

44.22 Casks, barrels, vats, tubs, buckets and other coopers' products and parts thereof, of wood, including staves:

09 — Other 25

44.25 Wooden tools, tool bodies, tool handles, broom and brush bodies and handles; boot and shoe lasts and trees, of wood:

02 — Shoe lasts 7

09 — Other 25

44.26.00 Spools, cops, bobbins, sewing thread reels and the like, of turned wood 7

44.28 Other articles of wood:

85 — Steering wheels 25

86 — Saddle trees and horse-collars 35

91 — Joiner's benches 7

92 — Handles 30

93 — Wooden pins 35

95 — Small articles and similar products for fitting, pressing or embossing with various articles 70

99 — Other 70

45.01.00 Natural cork, unworked, crushed, granulated or ground; waste cork 21

45.02.00 Natural cork in blocks, plates, sheets or strips (including cubes or square slabs, cut to size for corks or stoppers) 21

45.03 Articles of natural cork:

01 — Cork floats for fishing nets 2

03 — Cork stoppers 35

09 — Other 40

45.04 Agglomerated cork (being cork agglomerated with or without a binding substance) and articles of agglomerated cork:

01 — Cork articles for shoe manufacture 21

02 — Cork in plates or rolls 35

03 — Machine packings, tubes and the like, of cork 25

05 — Cork for bottle caps 35

09 — Other 60

46.02 Plaits and similar products of plaiting materials, for all uses, whether or not assembled into strips; plaiting materials bound together in parallel strands or woven, in sheet form, including matting, mats and screens; straw envelopes for bottles:

03 — Plaits and similar products; strips 25

09 — Other:

— Mats for packing purposes, subject to compliance with further definition and decision of the Ministry of Finance 20

— Other 60

46.03 Basketwork, wickerwork and other articles of plaiting materials, made directly to shape; articles made up from goods falling within heading No 46.02; articles of loofah:

02 — Straps and handles of plaiting materials 30

09 — Other 100

47.01 Pulp derived by mechanical or chemical means from any fibrous vegetable material:

10 — Mechanical wood pulp 14

20 — Chemical wood pulp, dissolving grades 14

30 — Chemical wood pulp, soda or sulphate, unbleached 14

40 — Chemical wood pulp, soda or sulphate, bleached or semi-bleached (other than dissolving grades) 14

50 — Chemical wood pulp, sulphite, unbleached 14

60 — Chemical wood pulp, sulphite, bleached or semi-bleached (other than dissolving grades) 14

70 — Semi-chemical wood pulps 14

80 — Pulp, other than wood pulp 14

47.02.00 Waste paper and paperboard; scrap articles of paper or of paper-board, fit only for use in paper-making 14

48.01 Paper and paperboard (including cellulose wadding), in rolls or sheets:

80 — Other paper and paperboard:

— Cigarette paper 70

— Wall and floor paperboard 21

48.05 Paper and paperboard, corrugated (with or without flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets:

10 — Kraft paper, creped or crinkled, whether or not embossed or perforated 20

30 — Other creped or crinkled paper, whether or not embossed or perforated 20

— Other:

42 — Paper and paperboard, patterned or embossed 20

49 — Other 20

48.07 Paper and paperboard, impregnated, coated, surface-coloured, surface-decorated or printed (not constituting printed matter within Chapter 49), in rolls or sheets:

10 — Printing or writing paper 7

20 — Paper and paperboard (other than printing or writing paper), coated or impregnated with artificial or synthetic resins (excluding adhesives) 20

— Tarred, bituminized or asphalted paper and paperboard:

31 — Corrugated roofing felt 15

— Other:

45 — Wallpaper 35

46 — Insulating board 30

48 — Paperboard for printing blocks 7

51 — Materials for machine packings 25

59 — Other:

— Adhesive paper 7

— Other 20

48.08.00 Filter blocks, slabs and plates, of paper pulp 25

48.10.00 Cigarette paper, cut to size, whether or not in the form of booklets or tubes 70

48.11.00 Wallpaper and lincrusta; window transparencies of paper 35

48.12.00 Floor coverings prepared on a base of paper or of paperboard, whether or not cut to size, with or without a coating of linoleum compound 35

48.13.00 Carbon and other copying papers (including duplicator stencils) and transfer papers, cut to size, whether or not put up in boxes 7

48.14 Writing blocks, envelopes, letter cards, plain postcards, correspondence cards; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing only an assortment of paper stationery:

01 — Envelopes, unprinted 30

02 — Envelopes, printed 50

03 — Paper stationery in boxes, wallets and the like 50

09 — Other 30

48.15 Other paper and paperboard, cut to size or shape:

20 — Gummed or adhesive paper in strips or rolls 4

— Other:

31 — Rolls for calculating machines, telegraphs and the like 35

32 — Writing paper, stencil paper and drawing paper, imprinted 7

33 — Filtering sheets, cut to shape 25

39 — Other:

— Cylinders (containers made from paper) 25

— Other 30

48.20.00 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) 7

48.21 Other articles of paper pulp, paper, paperboard or cellulose wadding:

10 — Cards for punched-card machines, whether or not in strips 15

— Trays, dishes, plates, cups and the like:

29 — Other 70

— Handkerchiefs, cleansing tissues, towels, table napkins, tablecloths, bed sheets and other paper linen: paper under garments:

39 — Other 70

— Other:

51 — Tubes and machine packings, articles for technical use and similar small articles for machines 25

52 — Cards for graphs and sheets and rolls for self-recording apparatus 15

54 — Paper for echo sounders 4

58 — Dress patterns 25

59 — Other 70

50.01.00 Silk-worm cocoons suitable for reeling 14

50.02.00 Raw silk (not thrown) 14

50.03.00 Silk waste (including cocoons unsuitable for reeling, silk noils and pulled or garnetted rags) 21

53.08.00 Yarn of fine animal hair (carded or combed), not put up for retail sale 20

55.03 Cotton waste (including pulled or garnetted rags), not carded or combed:

01 — Cotton waste 25

55.06 Cotton yarn, put up for retail sale:

01 — Sewing twine 15

09 — Other 15

57.04 Other vegetable textile fibres, raw or processed but not spun; waste of such fibres (including pulled or garnetted rags or ropes):

20 — Coir (coconut fibres) and coir waste, including pulled or garnetted rags and ropes:

— Furniture stuffing, in sheets 25

30 — Other fibres and waste of such fibres, including pulled or garnetted rags and ropes:

— Furniture stuffing, in sheets 25

57.10.00 Woven fabrics of jute or of other textile bast fibres of heading No 57.03:

— Wrapping fabrics 2

— Canvas and tarpaulin cloth 5

— Other 20

57.11.00 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:

— Wrapping fabrics of true hemp 2

— Canvas and tarpaulin cloth of true hemp 15

— Other 20

59.01 Wadding and articles of wadding; textile flock and dust and mill neps:

01 — Wadding 25

03 — Other articles of wadding 25

09 — Other 25

59.02 Felt and articles of felt, whether or not impregnated or coated:

— Other:

21 — Felt 25

59.06 Other articles made from yarn, twine, cordage, rope or cables, other than textile fabrics and articles made from such fabrics:

02 — Shoe laces 30

09 — Other 35

59.07 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books and the like; tracing cloth; prepared painting canvas; buckram and similar fabrics for hat foundations and similar uses:

01 — Bookbinding cloth, painting canvas, canvas and the like for the manufacture of shoes, coated with gum or amylaceous substances and the like 15

59.08 Textile fabrics impregnated, coated, covered or laminated with preparations of cellulose derivatives or of other artificial plastic materials:

01 — Insulating and wrapping adhesive tape 25

59.10.00 Linoleum and materials prepared on a textile base in a similar manner to linoleum, whether or not cut to shape or of a kind used as floor coverings; floor coverings consisting of a coating applied on a textile base, cut to shape or not 35

59.11 Rubberized textile fabrics, other than rubberized knitted or crocheted goods:

01 — Hospital bed sheeting 35

02 — Insulating tape 25

09 — Other 20

59.13.00 Elastic fabrics and trimmings (other than knitted or crocheted goods) consisting of textile materials combined with rubber threads 20

59.14.00 Wicks, of woven, plaited or knitted textile materials, for lamps, stoves, lighters, candles and the like; tubular knitted gas-mantle fabric and incandescent gas mantles 18

59.15.00 Textile hosepiping and similar tubing, with or without lining, armour or accessories of other materials:

— Fire hoses 30

— Other 35

59.16.00 Transmission, conveyor or elevator belts or belting, of textile material, whether or not strengthened with metal or other material 25

59.17.00 Textile fabrics and textile articles, of a kind commonly used in machinery or plant 25

62.05 Other made up textile articles (including dress patterns):

01 — Shoe laces 30

04 — Watch straps 50

05 — Sealing materials for window panes 35

07 — Tanks of a volume over 50 litres:

— Tanks of a volume of over 300 litres 35

64.01 Footwear with outer soles and uppers of rubber or artificial plastic material:

01 — Boots 25

02 — Ski and skate boots 50

03 — Overshoes and waders 50

64.05 Parts of footwear (including uppers, in-soles and screw-on heels) of any material except metal:

01 — Uppers, except counters and toecaps 45

09 — Other 11

64.06.00 Gaiters, spats, leggings, puttees, cricket pads, shin-guards and similar articles, and parts thereof 65

65.01.00 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt 30

65.02.00 Hat-shapes, plaited or made from plaited or other strips of any material, neither blocked to shape nor with made brims 30

65.04.00 Hats and other headgear, plaited or made from plaited or other strips of any material, whether or not lined or trimmed 65

65.06 Other headgear, whether or not lined or trimmed:

01 — Protective helmets 7

09 — Other 65

65.07.00 Head-bands, linings, covers, hat foundations, hat frames (including spring frames for opera hats), peaks and chinstraps, for headgear 30

66.01.00 Umbrellas and sunshades (including walking-stick umbrellas, umbrella tents, and garden and similar umbrellas) 45

66.02.00 Walking-sticks (including climbing-sticks and seat-sticks), canes, whips, riding-crops and the like 25

66.03.00 Parts, fittings, trimmings and accessories of articles falling within heading No 66.01 or 66.02 25

67.01.00 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down, and articles thereof, (other than goods falling within heading No 05.07 and worked quills and scapes) 100

67.02.00 Artificial flowers, foliage or fruit and parts thereof; articles made of artificial flowers, foliage or fruit 100

67.03.00 Human hair, dressed, thinned, bleached or otherwise worked; wool, other animal hair and other textile materials, prepared for use in making wigs and the like 70

67.04.00 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textiles; other articles of human hair (including hair nets) 100

68.03.00 Worked slate and articles of slate, including articles of agglomerated slate 35

68.04.00 Hand polishing stones, whetstones, oilstones, hones and the like, and millstones, grindstones, grinding wheels and the like (including grinding, sharpening, polishing, trueing and cutting wheels, heads, discs and points), of natural stone (agglomerated or not), of agglomerated natural or artificial abrasives, or of pottery, with or without cores, shanks, sockets, axles and the like of other materials, but without frameworks; segments and other finished parts of such stones and wheels, of natural stone (agglomerated or not), of agglomerated natural or artificial abrasives, or of pottery 7

68.06.00 Natural or artificial abrasive powder or grain, on a base of woven fabric, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up 25

68.08 Articles of asphalt or of similar material (for example, of petroleum bitumen or coal tar pitch):

09 — Other 35

68.09.00 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of wood fibre, of straw, of wood shavings or of wood waste (including sawdust), agglomerated with cement, plaster or with other mineral binding substances 35

68.10 Articles of plastering material:

01 — For buildings 35

02 — For concrete moulds 80

09 — Other 80

68.12 Articles of asbestos-cement, of cellulose fibre-cement or the like:

01 — For buildings 35

02 — Corrugated roofing sheets 15

09 — Other 80

68.13 Fabricated asbestos and articles thereof (for example, asbestos board, thread and fabric; asbestos clothing, asbestos jointing), reinforced or not, other than goods falling within heading No 68.14; mixtures with a basis of asbestos and mixtures with a basis of asbestos and magnesium carbonate, and articles of such mixtures:

01 — Machine packings of fabricated asbestos, of mixtures with a basis of asbestos and the like 25

09 — Other 25

68.14.00 Friction material (segment, discs, washers, strips, sheets, plates, rolls and the like) of a kind suitable for brakes, for clutches or the like, with a basis of asbestos, other mineral substances or of cellulose, whether or not combined with textile or other materials 25

68.16 Articles of stone or of other mineral substances (including articles of peat), not elsewhere specified or included:

01 — Household utensils 100

03 — Flower-pots for planting (which dissolve in the earth) 20

09 — Other 80

69.01.00 Heat-insulating bricks, blocks, tiles and other heat-insulating goods of siliceous fossil meals or of similar siliceous earth (for example, kieselguhr, tripolite or diatomite) 14

69.02.00 Refractory bricks, blocks, tiles and similar refractory constructional goods, other than goods falling within heading No 69.01 14

69.03.00 Other refractory goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than goods falling within heading No 69.01 14

69.04.00 Building bricks (including flooring blocks, support or filler tiles and the like) 35

69.05.00 Roofing tiles, chimney-pots, cowls, chimney-liners, cornices and other constructional goods, including architectural ornaments 35

69.07.00 Unglazed setts, flags and paving, hearth and wall tiles 35

69.08.00 Glazed setts, flags and paving, hearth and wall tiles 35

69.09.00 Laboratory, chemical or industrial wares; troughs, tubs and similar receptacles of a kind used in agriculture; pots, jars and similar articles of a kind commonly used for the conveyance or packing of goods 35

69.10.00 Sinks, wash basins, bidets, water closet pans, urinals, baths and like sanitary fixtures 80

69.11.00 Tableware and other articles of a kind commonly used for domestic or toilet purposes, of porcelain or china (including biscuit porcelain and parian) 100

69.12.00 Tableware and other articles of a kind commonly used for domestic or toilet purposes, of other kinds of pottery 100

69.14.00 Other articles 70

70.01.00 Waste glass (cullet); glass in the mass (excluding optical glass) 18

70.03.00 Glass in balls, rods and tubes, unworked (not being optical glass) 18

70.04.00 Unworked cast or rolled glass (including flashed or wired glass), whether figured or not, in rectangles 18

70.05.00 Unworked drawn or blown glass (including flashed glass), in rectangles 18

70.06.00 Cast, rolled, drawn or blown glass (including flashed or wired glass), in rectangles, surface ground or polished, but not further worked 18

70.07 Cast, rolled, drawn or blown glass (including flashed or wired glass) cut to shape other than rectangular shape, or bent or otherwise worked (for example, edge worked or engraved), whether or not surface ground or polished; multiple-walled insulating glass; leaded lights and the like:

09 — Other 50

70.17 Laboratory, hygienic and pharmaceutical glassware, whether or not graduated or calibrated; glass ampoules:

01 — Glass ampoules 35

09 — Other 35

70.18.00 Optical glass and elements of optical glass, other than optically worked elements; blanks for corrective spectacle lenses 50

70.19.00 Glass beads, imitation pearls, imitation precious and semi-precious stones, fragments and chippings, and similar fancy or decorative glass smallwares, and articles of glassware made therefrom; glass cubes and small glass plates, whether or not on a backing, for mosaics and similar decorative purposes; artificial eyes of glass, including those for toys but excluding those for wear by humans; ornaments and other fancy articles of lamp-worked glass; glass grains 100

70.20 Glass fibre (including wool), yarns, fabrics, and articles made therefrom:

10 — Yarns, slivers and rovings 20

20 — Fabrics, including narrow fabrics 30

— Other:

31 — Glass fibre, unspun, including foil or flakes 35

32 — For insulation 35

39 — Other 35

70.21 Other articles of glass:

01 — Fishing net floats 2

09 — Other 70

71.01.00 Pearls, unworked or worked, but not mounted, set or strung (except ungraded pearls temporarily strung for convenience of transport) 20

71.02 Precious and semi-precious stones, unworked, cut or otherwise worked, but not mounted, set or strung (except ungraded stones temporarily strung for convenience of transport):

10 — Rough diamonds, unsorted 20

20 — Sorted industrial diamonds, whether or not worked 20

30 — Sorted diamonds, other than industrial diamonds, rough or simply sawn, cleaved or bruted 20

40 — Other diamonds 20

50 — Other precious or semi-precious stones 20

71.03.00 Synthetic or reconstructed precious or semi-precious stones, unworked, cut or otherwise worked, but not mounted, set or strung (except ungraded stones temporarily strung for convenience of transport) 20

71.04.00 Dust and powder of natural or synthetic precious or semi-precious stones 20

71.05 Silver, including silver gilt and platinum-plated silver, unwrought or semi-manufactured:

10 — Unwrought 20

20 — Other 20

71.06.00 Rolled silver, unworked or semi-manufactured 20

71.07 Gold, including platinum-plated gold, unwrought or semi-manufactured:

— Non-monetary:

11 — Gold bullion 20

19 — Other 20

20 — Monetary 20

71.08.00 Rolled gold on base metal or silver, unworked or semi-manufactured 20

71.09 Platinum and other metals of the platinum group, unwrought or semi-manufactured:

10 — Platinum and platinum alloys, unwrought 20

20 — Other metals of the platinum group and alloys thereof, unwrought 20

30 — Platinum and other metals of the platinum group and alloys thereof, semi-manufactured 20

71.10.00 Rolled platinum or other platinum group metals, on base metal or precious metal, unworked or semi-manufactured 20

71.11 Goldsmiths', silversmiths' and jewellers' sweepings, residues, lemels, and other waste and scrap, of precious metal:

10 — Of gold, excluding sweepings containing other precious metals 20

20 — Other 20

71.13 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or rolled precious metal, other than goods falling within heading No 71.12:

01 — Knives, spoons, forks and the like, of silver or rolled silver 60

09 — Other 60

71.14 Other articles of precious metal or rolled precious metal:

01 — For technical use 35

09 — Other 60

71.15.00 Articles consisting of, or incorporating, pearls, precious or semi-precious stones (natural, synthetic or reconstructed) 60

73.01.00 Pig iron, cast iron and spiegeleisen, in pigs, blocks, lumps and similar forms 2

73.02 Ferro-alloys:

10 — Ferro-manganese 2

20 — Ferro-silicon 2

30 — Other 2

73.03 Waste and scrap metal of iron or steel:

10 — Of pig or cast iron 2

20 — Of alloy steel 2

30 — Other 2

73.04.00 Shot and angular grit, of iron or steel, whether or not graded; wire pellets of iron or steel 2

73.05 Iron or steel powders; sponge iron or steel:

10 — Iron or steel powders, including spronge iron powder 2

20 — Sponge iron or steel, not in powder form 2

73.06 Puddled bars and pilings; ingots, blocks, lumps and similar forms, of iron or steel:

10 — Puddled bars and pilings; blocks, lumps and similar forms 2

20 — Ingots 2

73.07.00 Blooms, billets, slabs and sheet bars (including tinplate bars), of iron or steel; pieces roughly shaped by forging, of iron or steel 2

73.08.00 Iron or steel coils for re-rolling 2

73.09.00 Universal plates of iron or steel 2

73.10 Bars and rods (including wire rod), of iron or steel, hot-rolled, forged, extruded, cold-formed or cold-finished (including precision-made); hollow mining drill steel:

— Wire rod:

11 — Wire rod more than 6 mm in thickness 7

12 — Concrete reinforcing bars 13 mm and thinner 35

13 — Wire rod, 6 mm and thinner:

— Used in the manufacture of nails, subject to compliance with further definition and decision of the Ministry of Finance 7

— Other 25

19 — Other 2

— Bars and rods (excluding wire rod), not further worked than hot-rolled or extruded:

21 — Concrete reinforcing bars 35

29 — Other 2

— Other:

31 — Hollow mining drill steel 25

39 — Other 2

73.11 Angles, shapes and sections, of iron or steel, hot-rolled, forged, extruded, cold-formed or cold-finished; sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements:

10 — U, I or H sections, not further worked than hot-rolled or extruded, of less than 80 mm 2

20 — U, I or H sections, not further worked than hot-rolled or extruded, 80 mm or more; angles, shapes and sections, not further worked than forged 2

30 — Other angles, shapes and sections, not further worked than hot-rolled or extruded 2

40 — Angles, shapes and sections, not further worked than cold-formed or cold-finished 2

50 — Other angles, shapes and sections 2

60 — Sheet piling 2

73.12.00 Hoop and strip, of iron or steel, hot-rolled or cold-rolled 2

73.13 Sheets and plates, of iron or steel, hot-rolled or cold-rolled:

10 — Rolled but not further worked, of a thickness of more than 4.75 mm 2

20 — Rolled but not further worked, of a thickness of 3 mm or more but not more than 4.75 mm 2

30 — Rolled but not further worked, of a thickness of less than 3 mm 2

— Other:

51 — Corrugated sheets (roofing sheets) 15

59 — Other 7

73.14 Iron or steel wire, whether or not coated, but not insulated:

01 — Welding wire 7

02 — Wire, 6 mm and thinner 18

09 — Other 18

73.15 Alloy steel and high carbon steel in the forms mentioned in heading Nos 73.06 to 73.14:

10 — Ingots of high carbon steel 2

11 — Ingots of stainless or heat-resisting steel 2

12 — Ingots of other alloy steel 2

13 — Blooms, billets, slabs, sheet bars (including tinplate bars) and roughly forged pieces, of high carbon steel 2

14 — Blooms, billets, slabs, sheet bars (including tinplate bars) and roughly forged pieces, of stainless or heat-resisting steel 2

15 — Blooms, billets, slabs, sheet bars (including tinplate bars) and roughly forged pieces, of other alloy steel 2

20 — Coils for re-rolling, of high carbon steel 2

21 — Coils for re-rolling, of stainless or heat-resisting steel 2

22 — Coils for re-rolling, of other alloy steel 2

30 — Wire rod of high carbon steel 2

31 — Wire rod of stainless or heat-resisting steel 2

32 — Wire rod of other alloy steel 2

40 — Bars and rods (excluding wire rod) and hollow mining drill steel, of high carbon steel 2

41 — Bars and rods (excluding wire rod) and hollow mining drill steel, of stainless or heat-resisting steel 2

42 — Bars and rods (excluding wire rod) and hollow mining drill steel, of other alloy steel 2

50 — Angles, shapes and sections, of high carbon steel 2

51 — Angles, shapes and sections, of stainless or heat-resisting steel 2

52 — Angles, shapes and sections, of other alloy steel 2

60 — Universal plates 2

61 — Sheets and plates, rolled but not further worked, more than 4-75 mm in thickness, of high carbon steel 2

62 — Sheets and plates, rolled but not further worked, more than 4.75 mm in thickness, of stainless or heat-resisting steel 2

63 — Sheets and plates, rolled but not further worked, more than 4.75 mm in thickness, of other alloy steel 2

64 — Sheets and plates, rolled but not further worked, 3 mm or more but not more than 4.75 mm in thickness, of high carbon steel 2

65 — Sheets and plates, rolled but not further worked, 3 mm or more but not more than 4.75 mm in thickness, of stainless or heat-resisting steel 2

66 — Sheets and plates, rolled but not further worked, 3 mm or more but not more than 4.75 mm in thickness, of other alloy steel 2

67 — Sheets and plates, rolled but not further worked, less than 3 mm in thickness, of high carbon steel 2

68 — Sheets and plates, rolled but not further worked, less than 3 mm in thickness, of stainless or heat-resisting steel 2

69 — Sheets and plates, rolled but not further worked, less than 3 mm in thickness, of other alloy steel 2

70 — Other sheets and plates, of high carbon steel 2

71 — Other sheets and plates, of stainless or heat-resisting steel 2

72 — Other sheets and plates, of other alloy steel 2

80 — Hoop and strip, of high carbon steel 2

81 — Hoop and strip, of stainless or heat-resisting steel 2

82 — Hoop and strip, of other alloy steel 2

90 — Wire of high carbon steel 2

91 — Wire of stainless or heat-resisting steel 2

92 — Wire of other 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:

— ‘Seamless’ tubes and pipes; blanks for tubes and pipes:

11 — Pipes for forging, subject to compliance with further definition and decision of the Ministry of Finance 2

19 — Other:

— Blanks for tubes and pipes 25

— Other 35

— Other:

21 — Pipes for forging, subject to compliance with further definition and decision of the Ministry of Finance 2

22 — Conduits for electric wiring 25

29 — Other 35

73.19.00 High-pressure hydro-electric conduits of steel, whether or not reinforced 35

73.20 Tube and pipe fittings (for example, joints, elbows, unions and flanges), of iron or steel:

01 — For high-pressure conduits, subject to compliance with further definition and decision of the Ministry of Finance 25

— Other:

02 — Of cast iron 25

03 — Of stainless steel 25

09 — Other 25

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 bands, 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; expanded metal, of iron or steel:

01 — Reinforcing netting for concrete 35

02 — Netting (also coated with plastic materials) of wire of 2 mm thickness or more (BWG 13) 10

03 — Cloth 20

04 — Expanded metal 14

09 — Other 20

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 chain, protective chain and parts thereof, for motor vehicles and equipment 35

03 — Transmission chain for machinery 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, screws (including screw hooks and screw rings), rivets, cotters, cotter-pins and similar articles, of iron or steel; washers including 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 Pins (excluding hatpins and other ornamental pins and drawing pins), hairpins, curling grips and the like, of iron or steel:

01 — Dressmaker's pins 50

09 — Other 50

73.35 Springs and leaves for springs, of iron or steel:

35 01 — For furniture

09 — Other 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:

— Cooking apparatus and plate warmers:

11 — Ranges and stoves, burning coal and other solid fuel 35

12 — Ranges and stoves, burning liquid fuel 35

13 — Gas stoves and gas ranges 35

14 — Plate warmers 35

20 — Other apparatus 35

30 — Parts 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; iron or steel wool: pot scourers and scouring or polishing pads, gloves and the like, of iron or steel:

— Domestic articles and parts thereof; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like:

11 — Of stainless steel 100

12 — Iron or steel wool 25

19 — Other 100

— Sanitary ware for indoor use and parts thereof:

23 — Articles for nursing and medical purposes 35

29 — Other 80

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 — Iron or steel forgings and stampings, in the rough state 7

— Other:

47 — Fence posts 10

50 — Articles specially intended for ships 25

52 — Ground cable muffs 25

53 — Boiler fire tubes, dished endplates for boilers and other pressure vessels 7

54 — Brush holders 70

56 — Clips and clamps for hoses made of plastic materials, rubber, textile materials and the like; locking devices for transmission and conveyor belts 70

59 — Other 70

74.01 Copper matte; unwrought copper (refined or not); copper waste and scrap:

10 — Copper matte; cement copper (precipitated copper) 4

20 — Copper waste and scrap 4

30 — Unrefined copper 4

40 — Refined copper, including copper alloys 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, of a thickness of more than 015 mm 4

74.05 Copper foil (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a thickness (excluding any backing) not exceeding 0.15 mm:

01 — Foil for radiator tubes and printed circuits 7

09 — Other 25

74.06.00 Copper powders and flakes 4

74.07 Tubes and pipes and blanks therefor, of copper; hollow bars of copper:

01 — Of phosphor-bronze casing metal, not pr6cessed 4

09 — Other 25

74.08.00 Tube and pipe fittings (for example, joints, elbows, sockets and flanges), of copper 25

74.10.00 Stranded wire, cables, cordage, ropes, plaited bands and the like, of copper wire, but excluding insulated electric wires and cables 35

74.11.00 Gause, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands), of copper wire; expanded metal, of copper:

— Expanded metal 14

— Other 20

74.15.00 Nails, tacks, staples, hook-nails, spiked cramps, studs, spikes and drawing pins, of copper, or of iron or steel with heads of copper; bolts and nuts (including bolt ends and screw studs), whether or not threaded or tapped screws (including screw hooks and screw rings), rivets, cotters, cotter-pins and similar articles of copper; washers (including spring washers) of copper 25

74.16.00 Springs, of copper 25

74.17.00 Cooking and heating apparatus of a kind used for domestic purposes, not electrically operated, and parts thereof, of copper 70

74.18 Other articles of a kind commonly used for domestic purposes, sanitary ware for indoor use, and parts of such articles and ware, of copper:

10 — Domestic articles and parts thereof 100

20 — Sanitary ware for indoor use and parts thereof 80

74.19 Other articles of copper:

02 — Articles specially intended for ships 25

04 — Articles of copper or copper alloys not further worked than roughly formed 7

06 — Chain and parts thereof 60

09 — Other 70

75.01 Nickel mattes, nickel speiss and other intermediate products of nickel metallurgy; unwrought nickel (excluding electro-plating anodes); nickel waste and scrap:

10 — Nickel mattes, nickel sinters and other intermediate products of nickel metallurgy 4

20 — Nickel waste and scrap 4

30 — Unwrought nickel 4

75.02 Wrought bars, rods, angles, shapes and sections, of nickel; nickel wire:

01 — Bars and rods, angles, shapes and sections 4

02 — Wire 15

75.03.00 Wrought plates, sheets and strip, of nickel; nickel foil; nickel powders and flakes 4

75.04.00 Tubes and pipes and blanks therefor, of nickel; hollow bars, and tube and pipe fittings (for example, joints, elbows, sockets and flanges), of nickel 25

75.05.00 Electro-plating anodes, of nickel, wrought or unwrought, including those produced by electrolysis 4

75.06 Other articles of nickel:

02 — Sanitary ware 80

03 — Domestic articles 100

09 — Other 70

76.02 Wrought bars, rods, angles, shapes and sections, of aluminium; aluminium wire:

01 — Bars, rods, angles, shapes and sections 4

02 — Welding wire 7

09 — Other 15

76.03 Wrought plates, sheets and strip, of aluminium:

01 — Corrugated or formed plates for buildings 15

76.04.00 Aluminium foil (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a thickness (excluding any backing) not exceeding 0.20 mm:

— Material for milk bottle caps 14

— Other 25

76.05.00 Aluminium powders and flakes 4

76.06 Tubes and pipes and blanks therefor, of aluminium; hollow bars of aluminium:

01 — Profile pipes for forging, subject to compliance with further definition and decision of the Ministry of Finance 4

09 — Other 25

76.07.00 Tube and pipe fittings (for example, joints, elbows, sockets and flanges), of aluminium 25

76.10 Casks, drums, cans, boxes and similar containers (including rigid and collapsible tubular containers), of aluminium, of a description commonly used for the conveyance or packing of goods:

01 — Milk churns of 10 litres or more 10

03 — Collapsible tubes 25

76.11.00 Containers, of aluminium, for compressed or liquefied gas 25

76.12.00 Stranded wire, cables, cordage, ropes, plaited bands and the like, of aluminium wire, but excluding insulated electric wires and cables 35

76.15 Articles of a kind commonly used for domestic purposes, sanitary ware for indoor use, and parts of such articles and ware, of aluminium:

10 — Domestic articles and parts thereof 100

20 — Sanitary ware for indoor use and parts thereof 80

76.16 Other articles of aluminium:

01 — Net floats 2

04 — Nails, tacks, screws and the like 25

05 — Articles specially intended for ships 25

06 — Anodes 4

08 — Articles of aluminium not further worked than roughly formed 7

— Gauze, cloth, grill, netting, reinforcing fabric and similar articles: 51

13 — Netting (also coated with plastic materials) of wire of 2 mm thickness or more (BWG 13) 20

14 — Cloth 35

15 — Other 35

16 — Expanded metal 14

19 — Other 70

77.01 Unwrought magnesium; magnesium waste (excluding shavings of uniform size) and scrap:

10 — Magnesium waste and scrap 11

20 — Unwrought magnesium 11

77.02.00 Wrought bars, rods, angles, shapes and sections, of magnesium; magnesium wire; wrought plates, sheets and strip, of magnesium; magnesium foil; raspings and shavings of uniform size, powders and flakes, of magnesium; tubes and pipes and blanks therefor, of magnesium; hollow bars of magnesium; other articles of magnesium:

— Wrought bars, rods, angles, shapes and sections, of magnesium; magnesium wire; wrought plates, sheets and strip, of magnesium; magnesium foil; raspings and shavings of uniform size, powders and flakes, of magnesium; tubes and pipes and blanks therefor, of magnesium; hollow bars of magnesium 25

— Other 35

77.04 Beryllium, unwrought or wrought, and articles of beryllium:

10 — Unwrought beryllium; beryllium waste and scrap 35

20 — Wrought beryllium and articles of beryllium 35

78.01 Unwrought lead (including argentiferous lead); lead waste and scrap:

10 — Lead waste and scrap 4

20 — Unrefined lead 4

30 — Refined lead, excluding lead alloys 4

40 — Lead alloys 4

78.02 Wrought bars, rods, angles, shapes and sections, of lead; lead wire:

01 — Bars, rods, angles, shapes and sections 4

02 — Wire 15

78.03.00 Wrought plates, sheets and strip, of lead 4

78.04 Lead foil (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a weight (excluding any backing) not exceeding 1 700 g/m2; lead powders and flakes:

01 — Powders 4

09 — Other 25

78.05.00 Tubes and pipes and blanks therefor, of lead; hollow bars, and tube and pipe fittings (for example, joints, elbows, sockets, flanges and S-bends), of lead 25

78.06 Other articles of lead: 52

02 — Articles specially intended for ships 25

09 — Other:

— Collapsible tubes 25

— Other 35

79.01 Unwrought zinc; zinc waste and scrap:

10 — Zinc waste and scrap 4

20 — Unwrought zinc 4

79.02 Wrought bars, rods, angles, shapes and sections, of zinc: zinc wire:

01 — Bars, rods, angles, shapes and sections 4

02 — Wire 7

79.03 Wrought plates, sheets and strip, of zinc; zinc foil; zinc powders and flakes:

10 — Wrought plates, sheets and strip, of zinc; zinc foil 4

20 — Zinc powders, dust (blue powder) and flakes 4

79.04.00 Tubes and pipes and blanks therefor, of zinc; hollow bars, and tube and pipe fittings (for example, joints, elbows, sockets and flanges), of zinc 25

79.06 Other articles of zinc:

01 — Nails, tacks, screws and the like 35

02 — Sanitary ware 80

03 — Domestic articles 100

04 — Anodes 4

05 — Fabricated building components 60

09 — Other:

— Collapsible tubes 25

— Other 35

80.01 Unwrought tin; tin waste and scrap:

10 — Tin waste and scrap 4

20 — Unwrought tin 4

80.02 Wrought bars, rods, angles, shapes and sections, of tin; tin wire:

01 — Bars, rods (including soldering tin), angles, shapes and sections 4

02 — Wire 15

80.03.00 Wrought plates, sheets and strip, of tin 4

80.04.00 Tin foil (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a weight (excluding any backing) not exceeding 1 kg/m2; tin powders and flakes 4

80.05.00 Tubes and pipes and blanks therefor, of tin; hollow bars, and tube and pipe fittings (for example, joints, elbows, sockets and flanges), of tin 25

80.06 Other articles of tin:

01 — Collapsible tubes 25

02 — Domestic articles 100

09 — Other 35

81.01 Tungsten (wolfram), unwrought or wrought, and articles thereof:

10 — Unwrought tungsten; tungsten waste and scrap 11

20 — Wrought tungsten and articles of tungsten 11

81.02 Molybdenum, unwrought or wrought, and articles thereof:

10 — Unwrought molybdenum; molybdenum waste and srap 11

20 — Wrought molybdenum and articles of molybdenum 11

81.03 Tantalum, unwrought or wrought, and articles thereof:

10 — Unwrought tantalum; tantalum waste and scrap 11

20 — Wrought tantalum and articles of tantalum 11

81.04 Other base metals, unwrought or wrought, and articles thereof; cermets, unwrought or wrought, and articles thereof;

10 — Waste and scrap of uranium depleted in U 235 or of thorium; such metals, unwrought or wrought and articles thereof 11

20 — Waste and scrap of the metals of this heading, other than those of subheading 10, or of cermets; unwrought metals of this heading, other than those of subheading 10; unwrought cermets 11

30 — Wrought metals of this heading, other than those of subheading 10, and articles of such metals; wrought cermets and articles of cermets 11

82.01 Hand tools, the following: spades, shovels, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; scythes, sickles, hay knives, grass shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry:

01 — Scythes and blades therefor 14

09 — Other 25

82.02.00 Saws (non-mechanical) and blades for hand or machine saws (including toothless saw blades) 7

82.03 Hand tools, the following: pliers (including cutting pliers), pincers, tweezers, tinmen's snips, bolt croppers and the like; perforating punches; pipe cutters; spanners and wrenches (but not including tap wrenches); files and rasps:

10 — Wrenches and spanners 7

20 — Files and rasps 7

30 — Other 7

82.04.00 Hand tools, including glaziers' diamonds, not falling within any other heading of this Chapter; blow lamps, anvils; vices and clamps, other than accessories for, and parts of, machine tools; portable forges; grinding wheels with frameworks (hand or pedal operated) 7

82.05.00 Interchangeable tools for hand tools, for machine tools or for power-operated hand tools (for example, for pressing, stamping, drilling, tapping, threading, boring, broaching, milling, cutting, turning, dressing, morticing or screw driving), including dies for wire drawing, extrusion dies for metal, and rock drilling bits 7

82.06.00 Knives and cutting blades, for machines or for mechanical appliances 7

82.07.00 Tool-tips and plates, sticks and the like for tool-tips, unmounted, of sintered metal carbides (for example, carbides of tungsten, molybdenum or vanadium) 7

82.08.00 Coffee-mills, mincers, juice-extractors and other mechanical appliances, of a weight not exceeding 10 kg and of a kind used for domestic purposes in the preparation, serving or conditioning of food or drink 70

82.09 Knives with cutting blades, serrated or not (including pruning knives), other than knives falling within heading No 82.06, and blades therefor:

01 — Table knives 100

02 — Knife blades 25

09 — Other 100

82.11 Razors and razor blades (including razor blade blanks, whether or not in strips):

01 — Razors 25

09 — Other 100

82.12 Scissors (including tailors' shears), and blades therefor:

01 — Sheep shears, herring scissors, and blades therefor 25

09 — Other 70

82.13 Other articles of cutlery (for example, secateurs, hair clippers, butchers' cleavers, paper knives); manicure and chiropody sets and appliances (including nail files):

01 — Cutting heads for electric hair clippers, scalpels and combs for sheep shears; tree secateurs 25

09 — Other 70

82.14.00 Spoons, forks, fish-eaters, butter-knives, ladles, and similar kitchen or tableware 100

82.15.00 Handles of base metal for articles falling within heading No 82.09, 82.13 or 82.14 25

83.01 Locks and padlocks (key, combination or electrically operated), and parts thereof, of base metal; frames incorporating locks, for handbags, trunks or the like, and parts of such frames, of base metal; keys for any of the foregoing articles, of base metal:

01 — Snap locks 30

02 — Padlocks 30

03 — Key operated locks for furniture and doors 30

04 — Keys and key-blanks 30

05 — For automobiles and other vehicles 30

09 — Other 30

83.02 Base metal fittings and mountings of a kind suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, caskets and the like (including automatic door closers); base metal hat-racks, hat-pegs, brackets and the like:

01 — Locks and hinges, n.e.s. 30

02 — Fittings and mountings for furniture 30

03 — Fittings and mountings for automobiles and other vehicles 30

09 — Other 30

83.03 Safes, strong-boxes, armoured or reinforced strong-rooms, strong-room linings and strong-room doors, and cash and deed boxes and the like, of Base metal:

09 — Other 100

83.04.00 Filing cabinets, racks, sorting boxes, paper trays, paper rests and similar office equipment, of base metal, other than office furniture falling within heading No 94.03 100

83.05 Fittings for loose-leaf binders, for files or for stationery books, of base metal; letter clips, paper clips, staples, indexing tags, and similar stationery goods, of base metal:

01 — Fittings for loose-leaf binders, for stationery books and the like 30

02 — Staples 30

09 — Other 30

83.06 Statuettes and other ornaments of a kind used indoors, of base metal; photograph, picture and similar frames, of base metal; mirrors of base metal:

09 — Other 100

83.07 Lamps and lighting fittings, of base metal, and parts thereof, of base metal (excluding switches, electric lamp holders, electric lamps for vehicles, electric battery or magneto lamps, and other articles falling within Chapter 85 except heading No 85.22):

01 — Buoy lanterns and parts therof 11

02 — Navigation lanterns, oil lamps, gas lighting apparatus and parts thereof 25

03 — Operation lamps 35

83.08.00 Flexible tubing and piping, of base metal 25

83.09.00 Clasps, frames with clasps for handbags and the like, buckles, buckle-clasps, hooks, eyes, eyelets, and the like, of base metal, of a kind commonly used for clothing, travel goods, handbags or other textile or leather goods; tubular rivets and bifurcated rivets, of base metal; beads and spangles, of base metal:

— Beads and spangles, of base metal 50

— Other 10

83.11.00 Bells and gongs, non-electric, of base metal, and parts thereof of base metal 80

83.13 Stoppers, crown corks, bottle caps, capsules, bung covers, seals and plombs, case corner protectors and other packing accessories, of base metal:

01 — Bungs (also threaded) and bung covers 21

04 — Caps for milk bottles, and lids for ‘skyr’ containers 14

09 — Other 50

83.15.00 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used of soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying 7

84.01 Steam and other vapour generating boilers (excluding central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers:

10 — Steam or other vapour generating boilers and super-heated water boilers 18

20 — Parts 18

84.02 Auxiliary plant for use with boilers of heading No 84.01 (for example, economisers, superheaters, soot removers, gas recoverers and the like); condensers for vapour engines and power units:

10 — Auxiliary plant for use with boilers of heading No 84.01 and condensers for vapour engines or power units 18

20 — Parts 18

84.03.00 Producer gas and water gas generators, with or without purifiers; acetylene gas generators (water process) and similar gas generators, with or without purifiers 7

84.05 Steam or other vapour power units, whether or not incorporating boilers:

10 — Power units 7

20 — Parts 7

84.06 Internal combustion piston engines:

— Engines for propelling vehicles of Chapter 87:

31 — Petrol engines and other spark-ignition engines 25

— Diesel engines and compression-ignition engines:

32 — Less than 100 horsepower DIN 25

33 — 100 to 399 horsepower DIN 25

40 — Outboard marine engines 25

— Marine propulsion engines, other than outboard:

51 — Petrol engines and other spark-ignition engines 25

— Diesel engines and other compression-ignition engines:

52 — Less than 100 horsepower DIN 25

53 — 100 to 399 horsepower DIN 25

— Other engines:

61 — Less than 100 horsepower DIN 25

62 — 100 to 399 horsepower DIN 25

69 — Other 25

70 — Parts of the engines of subheadings 31 to 69 25

84.07 Hydraulic engines and motors (including water wheels and water turbines):

10 — Water turbines 25

20 — Other hydraulic engines and motors 25

30 — Regulators; parts 25

84.08 Other engines and motors:

— Other gas turbines:

31 — Gas turbines for automobiles 25

39 — Other 25

— Other engines and motors:

41 — For automobiles, n.e.s. 25

49 — Other 25

60 — Other parts 25

84.09.00 Mechanically propelled road rollers 25

84.10 Pumps (including motor pumps and turbo pumps) for liquids, whether or not fitted with measuring devices; liquid elevators of bucket, chain, screw, band and similar kinds:

10 — Pumps for dispensing fuel or lubricants, of the types used in filling stations or garages, fitted, or designed to be fitted, with a measuring device 35

20 — Reciprocating pumps, other than those of subheading 10 35

— Centrifugal pumps, other than those of subheading 10:

31 — Fish pumps 4

32 — Pumps of stainless steel and/or plastic materials, n.e.s. 35

39 — Other 35

— Rotary pumps, other than those of subheading 10:

41 — Gear pumps 35

49 — Other 35

50 — Other pumps for liquids and liquid elevators 35

— Parts:

61 — For pumps of subheadings 31, 32 and 41 35

69 — Other 35

84.11 Air pumps, vacuum pumps and air or gas compressors (including motor and turbo pumps and compressors, and free-piston generators for gas turbines); fans, blowers and the like:

— Pumps and compressors:

11 — Compressors for cooling and freezing installations 7

12 — Air compressor blocks having a working pressure of up to 2 m3 per minute 7

19 — Other 35

— Parts of pumps or compressors:

21 — For compressors of subheadings 11 and 12 7

29 — Other 35

30 — Free-piston generators for gas turbines and parts thereof 35

— Fans, blowers and the like, and parts thereof: